An Introduction to Islamic Finance: Theory and Practice

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.