Index 211
Index
ABC bank, 43
academic programmes, 27
Accounting and Auditing
Organization for Islamic Financial
Institutions (AAOIFI), 8, 21, 24–
25, 96, 120
standard on conversion, 166–67
standard on financial paper, 98
statement onfatwa,187–89
statement onsukuk, 79, 86, 88–89,
96–97
acquisitions, 98–99
advanced internal ratings base
(AIRB), 172
advanced measurement approach
(AMA), 172
agency arrangements
customer–bank, 55–56
see also wakala
agricultural product finance, 58
Ahli United Bank, 43
al-ajr, 203
Al-Baraka Bank, 43
Alcohol, 6, 125
Aldar Properties, 102, 109
al-maisir seegambling
al-mustasni,18, 76
al-rahn al, 203
al-saani,18, 76
al-wadia, 203
al-wakala, 203
amana, 203
aql, 4, 203
arboon, 203
armaments businesses, 6, 125
awqaf see waqf
bai al-arboon, 203–04
bai al-dayn, 204
bai al-inah, 6–7, 34–35, 104, 204
bai al-muajjal, 204
bai al-muzayadah, 204
bai al-salam, 204
bai bithaman ajil, 204
baitul mal,205
balance sheet size, Islamic banks,
173–74
Bank of England, 177, 179
Bank of London and the Middle East,
178
Bank Negara Malaysia, 189
Basel Committee of Banking
Supervision (BCBS), 170, 175
Basel I, 170–71
Basel II, 167–68, 171–75
Pillar one, 171–72
Pillar two, 172–73
Pillar three, 173
basic indicator approach, operational
risk, 172
Beximcoproceedings, 191
bondssee sukuk
Bristol and West Building Society, 43
Bursa Malaysia Hijrah Index, 128
“business compliance” screening
criteria, 125–26
Business Islamica, 25
Canada, mortgage availability, 43
capital adequacy requirements, 170–
73
capital markets, 93–97, 101–16
capital/money principles, 13–14
case study, conversion to Islamic
banking, 195–97
cash withdrawal fees, 40
CASS Business School, UK, 21–22, 27
Central Bank of Bahrain, 104, 108,
189–90
Central Bank of Kuwait, 104
