LEADER 05881nam 2200817 450 001 9910459787703321 005 20200520144314.0 010 $a1-119-02058-1 010 $a1-119-02057-3 035 $a(CKB)3710000000329624 035 $a(EBL)1895934 035 $a(SSID)ssj0001432910 035 $a(PQKBManifestationID)11852860 035 $a(PQKBTitleCode)TC0001432910 035 $a(PQKBWorkID)11406275 035 $a(PQKB)11756273 035 $a(MiAaPQ)EBC1895934 035 $a(WaSeSS)IndRDA00115954 035 $a(CaSebORM)9781119020585 035 $a(Au-PeEL)EBL1895934 035 $a(CaPaEBR)ebr11005723 035 $a(CaONFJC)MIL688528 035 $a(OCoLC)899211965 035 $a(EXLCZ)993710000000329624 100 $a20150131h20152015 uy| 0 101 0 $aeng 135 $aurunu||||| 181 $ctxt 182 $cc 183 $acr 200 10$aContracts and deals in Islamic finance $ea user's guide to cash flows, balance sheets, and capital structures /$fHussain Kureshi, Mohsin Hayat 205 $a1st edition 210 1$aSingapore :$cWiley,$d[2015] 210 4$dİ2015 215 $a1 online resource (387 p.) 225 1 $aWiley finance series 300 $aDescription based upon print version of record. 311 $a1-119-16105-3 311 $a1-119-02056-5 320 $aIncludes bibliographical references and index. 327 $aCover; 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 Capital 327 $aCredit-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 Sale 327 $aAccounting 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 Wafa 327 $aFinancial 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 Contract 327 $aFinancial 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-Mudharabah 327 $aRestricted Mudharabah and Unrestricted Mudharabah 330 $aA very accessible and concise guide to Islamic finance Contracts and Deals in Islamic Finance provides a clear breakdown of Islamic financial contracts and deal structures for beginners. The embedded requirements within selected Islamic financial contracts, such as risk weightage, capital structures, creations of cash flows, and balance sheets, are explained fully to provide a solid understanding of the backbone of the industry. Aimed primarily at beginners and those with a background in conventional banking, this book guides readers through the major contracts, how they're applied, and how to 410 0$aWiley finance series. 606 $aFinance$zIslamic countries 606 $aBanks and banking$xReligious aspects$xIslam 606 $aFinance$xReligious aspects$xIslam 606 $aContracts 606 $aCapital investments 606 $aCash flow 608 $aElectronic books. 615 0$aFinance 615 0$aBanks and banking$xReligious aspects$xIslam. 615 0$aFinance$xReligious aspects$xIslam. 615 0$aContracts. 615 0$aCapital investments. 615 0$aCash flow. 676 $a332.1091767 700 $aKureshi$b Hussain$0961172 702 $aHayat$b Mohsin 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910459787703321 996 $aContracts and deals in Islamic finance$92179073 997 $aUNINA