An Introduction to Islamic Finance: Theory and Practice

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102 AN INTRODUCTION TO ISLAMIC FINANCE


economic circumstances and its vulnerability to shocks. How well the
economy is able to absorb shocks depends on its resilience which will, in
turn, depend on the institutional and policy infrastructures of the particular
society. How fl exibly these respond to shocks will determine how much
these risks will affect individual lives. The second type of risk that individu-
als face relates to the circumstances of their personal lives. These include
risks of injury, illness, accident, bankruptcy or even changes of taste and
preference. This kind of risk is referred to as idiosyncratic risk. When idio-
syncratic risks materialize, the resultant shock to an individual’s income can
play havoc with their livelihood. Engaging in risk sharing can mitigate idio-
syncratic risk and weaken the correlation between income and consumption
such that should these risks materialize the individual’s consumption and
livelihood do not suffer correspondingly.
As we shall see, instruments of Islamic fi nance enable risk sharing and
diversifi cation through which individuals can mitigate their idiosyncratic
risks. Levies — mandated or otherwise — such as zakah, sadaqat and qard - ul-
hassan, enable the idiosyncratic risks of the poor to be shared by the rich,
thus helping to reduce the poor’s income–consumption correlation. In other
words, the poor are not forced to rely entirely on their low level (or no)
income to maintain a decent level of subsistence living for themselves and
their families. It is possible that at some point even these levies can be instru-
mentalized to be included in the full - spectrum menu of Islamic fi nancial
instruments for risk sharing. In that event, Islamic fi nance would become a
risk manager for society.
Such instruments will also ensure that innovators, entrepreneurs, small
and medium - size fi rms have access to fi nancial resources without having to
take all risks on themselves or, alternatively, abandon productive projects
altogether. There will be instruments of insurance that not only provide pro-
tection against health and accident risks but also insure against risks to live-
lihood and home values to protect people’s long - term income and livelihood.
Such a full - spectrum Islamic fi nance can then truly be said to have
“democratized fi nance” without transferring risks of any venture to a par-
ticular class or to the whole society. This would be in sharp contrast to the
results of the recent global fi nancial crisis in which the risks associated with
dubious fi nancial innovations were shifted away from fi nanciers in such a way
that while the gains were privatized, the pain was socialized (Sheng 2009).


RISK SHARING EMBEDDED IN ISLAMIC INSTRUMENTS


With the exception of spot exchanges, all Islamic contractual forms involve
time. From an economic point of view, time transactions involve a commit-
ment to do something today in exchange for a promise of a commitment
to do something in the future. All transactions involving time are subject to
uncertainty, and uncertainty involves risk. Risk exists whenever more than
one outcome is possible. Consider, for example, a contract in which a seller

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