05848nam 2200805 450 991081846130332120200520144314.01-119-02058-11-119-02057-3(CKB)3710000000329624(EBL)1895934(SSID)ssj0001432910(PQKBManifestationID)11852860(PQKBTitleCode)TC0001432910(PQKBWorkID)11406275(PQKB)11756273(WaSeSS)IndRDA00115954(Au-PeEL)EBL1895934(CaPaEBR)ebr11005723(CaONFJC)MIL688528(OCoLC)899211965(CaSebORM)9781119020585(MiAaPQ)EBC1895934(EXLCZ)99371000000032962420150131h20152015 uy| 0engurunu|||||txtccrContracts and deals in Islamic finance a user's guide to cash flows, balance sheets, and capital structures /Hussain Kureshi, Mohsin Hayat1st editionSingapore :Wiley,[2015]©20151 online resource (387 p.)Wiley finance seriesDescription based upon print version of record.1-119-16105-3 1-119-02056-5 Includes bibliographical references and index.Cover; Title Page; Copyright; Contents; Foreword; Preface; Acknowledgments; Product Offerings; Introduction; Chapter 1 The Islamic Finance Space; Modern Phase of Islamic Finance; Chapter 2 Bai al Inah; Definitions of Bai al Inah; Bai al Inah Process Flow; Legal Issues with Bai al Inah; Bai al Inah as a Financial Product; Asset Product; Liability Product; Transfer of Ownership; Documentation Involved; Resolutions on Bai al Inah; Conclusion; Chapter 3 Murabahah, Bai Mu'ajjal, and Bai Bithman Ajil; Murabahah Sale/Credit Sale/Credit; Enhancements to Murabahah; Murabahah Working CapitalCredit-Based Sale/Markup or Riba Bonafide Murabahah/True Sale; Trading House Model; Financial Services Division of a Manufacturer or Retailer; Bai Bithman Ajil; BBA with Inah; Conclusion; Chapter 4 Tawarruq; Issue of Price Fixing; Scenario 1; Scenario 2; Scenario 3; Transfer of Title; Payment of Sales Tax; Three Sales and Tawarruq; Specialized Trading Platform; Applications of Tawarruq in Banking Products; Asset Products; Commodity Murabahah Liability Product; Real Economic Activity; Conclusion; Chapter 5 Deferred Payment Sale or Credit SaleAccounting Entries for Murabahah by Purchase OrdererAccounting Entries for a Bai al Inah Contract; Pricing of Deferred Sales under Murabahah, BBA, Inah, and Tawarruq; Modes of Payment of Spot Price and Deferred Price; How Is the Deferred Price Calculated?; Is Profit Mechanism Fixed or Floating?; Discounting Receivable of a Murabahah Financing Contract; Can Collateral Be Taken by the Seller?; Risk Treatment of Deferred Payment Sales; Credit Analysis and Credit Risk; Risk-Weightage Charges and Expected Losses; Risk Concentration; Fixed Income Portfolio; Conclusion; Chapter 6 Bai Al WafaFinancial Assets as Subject of Sale Bai Al Wafa and Sale of Equities; Bai Al Wafa and Sale of Sukuk; Conclusion; Chapter 7 Salaam and Istisna: Deferred Delivery Sale; Salaam; Accounting Treatment for Salaam Contract; Can the Buyer Sell the Asset before Delivery to a Third Party?; Default Scenarios; Payment of Partial Purchase Price; Types of Assets; Istisna; Accounting Treatment for Istisna; Conclusion; Chapter 8 Bai al Sarf; Basic Rulings on Bai al Sarf; Conclusion; Chapter 9 Bai al Dayn; Purchase Price, Rental Payments, Receivables, and Debt; Rental Payments Due in an Ijara ContractFinancial Products Sale of Equity; Conclusion; Chapter 10 Bai al Urbun; Conclusion; Chapter 11 Ijarah and Its Variants; Normal Ijarah; Accounting Entries for Ijarah Contract; Ijarah Muntahiya Bi Tamleek; Al Ijarah Thumma al Bai (AITAB); Sale and Leaseback; Conclusion; Chapter 12 Wadiah; Forms of Wadiah; Enhancements to Wadiah; Money Creation; Conclusion; Chapter 13 Qard; Applications of the Contract of Qard; Qard as a Deposit Instrument; Recording of Qard; Conclusion; Chapter 14 Mudharabah; Simple Application of Mudharabah; Perpetual Mudharabah; Re-MudharabahRestricted Mudharabah and Unrestricted MudharabahA very accessible and concise guide to Islamic finance Contracts and Deals in Islamic Finance provides a clear breakdown of Islamic financial contracts and deal structures for beginners. The embedded requirements within selected Islamic financial contracts, such as risk weightage, capital structures, creations of cash flows, and balance sheets, are explained fully to provide a solid understanding of the backbone of the industry. Aimed primarily at beginners and those with a background in conventional banking, this book guides readers through the major contracts, how they're applied, and how toWiley finance series.FinanceIslamic countriesBanks and bankingReligious aspectsIslamFinanceReligious aspectsIslamContractsCapital investmentsCash flowFinanceBanks and bankingReligious aspectsIslam.FinanceReligious aspectsIslam.Contracts.Capital investments.Cash flow.332.1091767Kureshi Hussain1640669Hayat MohsinMiAaPQMiAaPQMiAaPQBOOK9910818461303321Contracts and deals in Islamic finance3984325UNINA