399
Index
A
amanah 37, 76, 77, 92, 92–93, 118,
153, 192, 278, 290, 292, 330
application of fi nancial
engineering 204, 247, 261, 362
arabun 79
ariya 92–93
asset-backed 23, 76, 77, 124, 126,
127, 146, 163, 164, 167, 174, 184,
200, 204, 212, 253, 288, 294, 352,
358, 362
asset/liability management 117,
162–163, 266, 343
assets 12, 17, 18, 23–26, 33, 38, 46,
48, 49, 61, 64, 65, 66, 74, 77–79,
80–86, 88, 92–94, 105, 107, 111,
115, 116, 117, 119, 120, 121,
124–129, 131–132, 134, 138, 139,
141–144, 146, 147, 151, 153,
154–156, 157–160, 162–163,
164–171, 174, 175, 178, 184–189,
191, 199, 200, 202, 204, 207,
208, 210–212, 220–221, 226–227,
229, 232, 237–240, 246, 247, 250,
253, 255, 256, 260, 262, 266–267,
271, 278, 279, 282–283, 285–292,
294–295, 297, 302–303, 305–310,
312–313, 315, 318, 321, 322,
325, 328–329, 332, 336, 337, 343,
351–352, 356, 358, 359–360, 361,
362, 365, 367, 370–371, 375–376,
379–383, 387, 388
assets–and-liabilities management
(ALM) risk 287, 289–291
Auditing Organization of Islamic
Financial Institutions (AAOIFI) 16,
21, 22, 187, 200, 223, 253, 285,
304, 307, 312, 373, 384–385
B
Bai’ Bithamin Ajil (BBA) 86, 191
balance sheet 117, 119, 131, 138,
140, 141, 152, 153, 160, 163, 164,
165, 167, 170, 178
Bank for International Settlement
(BIS) 305
bank-centered 379
bank supervision 311–313, 321
banking system 12, 13, 108, 116–119,
132, 135, 138, 139, 141, 144–145,
147, 302, 305, 311, 357, 359, 377
barakah 51–52, 68
Basel Accord 305, 307
Basel Committee on Banking
Supervision (BCBS) 290, 305,
311, 319
bay’ 38, 79, 181
bay’ al-arabun 79
bay’ al-dayn 79, 289
bay’ al-istisnah 79
bay’ al-muajjil 79, 154, 161, 164,
199, 214
bay’ al-salam 79–80, 82, 161, 189,
261–262, 279, 282–283, 288
An Introduction to Islamic Finance: Theory and Practice, Second Edition
by Zamir Iqbal and Abbas Mirakhor
Copyright © 2011 John Wiley & Sons (Asia) Pte. Ltd.