Index

Accountability

Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI)

establishment of
GSIFI No. 2 (Shari’ah review)
pronouncement on sukuk
role of
standards

Advanced measurement approaches (AMA)

Al-Majallah (Majelle)

Al-mustasni’ (buyer)

Al-sani’ (seller)

Alternative dispute resolution (ADR)

Alternative standardised approach (ASA)

Altman, Edward I.

American Insurance Group (AIG)

Ancillary capital

Asset-backed financing

Asset-backed securities (ABS)

Asset-backed sukuk

Asset-based financing

Asset-based sukuk

Asset-liability mismatch

Asset liquidity

Auditing and Accounting Organisation for Islamic Financial Institutions (AAOIFI)

Available amount of stable funding (ASF)

Bail-ins

Bank of England

Banking book

Bankruptcy remoteness

Basel Committee for Banking Supervision (BCBS)

background
contingent convertible debt instruments, regulations on
corporate governance guidelines
policy documents
Principles for the Sound Management of Operational Risk

Basel I (1988)

Basel II (2004)

advanced measurement approaches (AMA)
alternative standardised approach (ASA)
basic indicator approach (BIA)
business lines. See Business lines
capital adequacy framework
challenges for Islamic finance
credit risk
market risk
operational risk
overview
pillars of. See Pillar 1; Pillar 2; Pillar 3
risk measurement and disclosure
risk weightings
standardised approach

Basel III (2007)

capital conservation buffer
capital requirements
Capital Requirements Directive (CRD IV)
countercyclical capital buffer
high quality liquid assets (HQLA)
and Islamic banks/finance
leverage ratio
liquidity
liquidity coverage ratio (LCR)
liquidity risk
liquidity risk and Shari’ah-compliant banks
market risk approaches
net stable funding ratio (NSFR)
new regulatory requirements
objective of
operational risk
overview
pillars of. See Pillar 1; Pillar 2; Pillar 3
risk management framework
stress testing. See also Stress testing
tiers of capital
timeline for implementation

Basic indicator approach (BIA)

Basis risk

Bay’ al-’inah

Bay’ al-murabahah

Beximco v Shamil Bank (2004)

Board of directors

Business lines

Capital adequacy

Capital adequacy ratio (CAR)

Capital conservation buffer

Capital markets. See also Sukuk

Capital Markets and Services Act 2007 (CMSA)

Capital structure of Islamic banks

Capital structure of takaful (Islamic insurance) firms

Central Bank of Bahrain

Central Bank of Malaysia Act (2009)

Central counterparty clearing (CCP)

Centre for Islamic Finance

Chief risk officer (CRO)

Choice of law

Clawbacks

Closed-end funds

Codes of corporate governance. See also Corporate governance

Collateralised debt obligations (CDOs)

Collective investment schemes (CISs)

Commingling of funds

Commodity murabahah transactions (CMT)

Commodity price risk

Compilation Guide for Financial Soundness Indicators (IMF)

Contingent capital

Contingent convertible debt instruments (CoCos)

Conventional banks

accrual basis accounting
credit risk
and global financial crisis
gross income
interest rate risk in the banking book
Islamic products and Islamic banking windows
market risk
mortgage lending
rate of return on deposits
and risk attitudes
risk management
risk transfer

Corporate governance

Counterparty risk

Credit concentration risk

Credit default swaps (CDSs)

Credit rating agencies

Credit ratings

Credit risk

Credit scoring models

Credit spread (CS)

Credit VaR

Currency and funding mismatches

Current accounts

Dale, Richard

Dalil

Data for operational risk measurement

Debt financing

Deposit insurance

Derivatives

Disclosures

Discount window

Displaced commercial risk (DCR)

Dispute resolution

Documentation

Dodd-Frank Act of 2010

Dow Jones & Company

Economic capital framework for risk assessment

Economic stability

Education and training programs

Emerging economies

Enforceability (remedies) opinions

Enterprise risk management (ERM)

Equity-based contracts. See also Mudarabah contracts; Musharakah contracts

Equity position in banking book

Equity position risk

Ethics

European Central Bank (ECB)

Executive compensation

Expected loss (EL)

Expert judgment model

Expert systems

Exposure at default (EAD)

External audit

Factoring, Shari’ah-compliant

Fair value accounting

Fannie Mae (Federal National Market Association)

Fatwa (legal opinion)

Federal Reserve (U.S.)

Fiduciary duties

Fiduciary risk

Fima anfaqahu

Financial Accounting Standards (FASTs)

Financial Stability Board (FSB)

Financial Stability Forum

Fiqh (Islamic jurisprudence)

Fiqh al-mu’amalat (Islamic commercial jurisprudence)

Fiqh al-muwazanah (weighing benefit and harm)

The First Crash (Dale)

Foreign exchange risk

Framework of the Rate of Return

Freddie Mac (Federal Home Loan Mortgage Association)

FTSE

Fund management

G10 countries

G20 countries

Gambling. See also Gharar (uncertainty); Maysir (speculation)

General Council for Islamic Banks and Financial Institutions (CIBAFI)

Generally accepted accounting principles (U.S. GAAP)

Ghalat (mistake)

Gharar (uncertainty)

Ghubn (gross overcharging)

Ghurm bil ghunm, al- (liability goes with profit)

Ginnie Mae (Government National Mortgage Association)

Global economy

Global financial crisis

A Global Regulatory Framework for More Resilient Banks and Banking Systems. See Basel III

Global systemically important financial institution (G-SIFI)

Globally Significant Financial Institutions (GSFI)

Governance. See also Corporate governance

Government bailouts

Government bonds. See also Sukuk

Guidelines on Islamic Fund Management

Guiding Principles on Conduct of Business for Institutions offering Islamic Financial Services (2009)

Guiding Principles on Governance for Islamic Collective Investment Schemes

Hadith

Halal

Haram

Hedging instruments

Hedging Master Agreement (Tahawwut)

Hifz al-mal (protection of wealth)

High quality liquid assets (HQLA)

Home financing

Human resource management. See also Executive compensation

Hutcheson, Archibald

IAH. See Investment account holders (IAHs)

IAS 32, Financial Instruments: Presentation

IFRS 7, Financial Instruments: Disclosure

Ijarah contracts

credit risk
enforceability opinion (legal opinion)
exposure at default (EAD)
market risk
modern contracts, development of
operational risk
profit-sharing
PSIA funds invested in
returns on
and risk-weighted asset calculations
separateness covenants for securitised assets
sukuk
use of
validity of

Ijarah muntahia bittamleek (IMB)

Ijma’

Ijtahad

Ijtihad

Ijtna’

Ikrah (duress)

Independent Commission on Banking (ICB)

Individual Capital Adequacy Assessment Process (ICAAP)

Individual Liquidity Adequacy Statement (ILAS)

Information technology and systems (ITS) risk

Infrastructure financing

Inherent risk in Islamic financial institutions

Insolvency

Institute for Corporate Governance (Hawkamah)

Interest, prohibition on. See also Riba

Interest rate risk

Interest rate risk in banking book (IRRBB)

Internal audit

Internal models approach

Internal ratings-based (advanced) approach

Internal ratings-based (foundation) approach

Internal ratings-based (IRB) risk weightings. See also Risk-weighted assets (RWA)

International Accounting Standards Board (IASB)

International Association of Insurance Supervisors (IAIS)

International Association of Islamic Banks (IAIB)

International Centre for Education in Islamic Finance (INCEIF)

International Convergence of Capital Measurement and Capital Standards: A Revised Framework. See Basel II

International Financial Reporting Standards (IFRS)

International Islamic Financial Market (IIFM)

International Islamic Liquidity Management Corporation (IILM)

International Islamic Universities

International Monetary Fund (IMF)

International Organization of Securities Commissions (IOSCO)

International Securities Dealers’ Association (ISDA)

International Shari’ah Research Academy for Islamic Finance (ISRA)

International standards

International transactions and Shari’ah compliance

Investment account holders (IAHs)

Investment banking

Investment risk reserve (IRR)

Islamic banking windows

Islamic banks

capital adequacy
capital structure
characteristics of
corporate governance. See Corporate governance
establishment of and Islamic jurisprudence
global economic conditions, effect of
liquidity issues
operational risk. See also Operational risk
risk environment in banking

Islamic bonds. See Sukuk

Islamic contracts. See also specific contracts

capital impairment risk
commercial risk
credit risk
defects, critical
defects, remediable
history of
international transactions
and Islamic jurisprudence
market risk
non-compliant contracts, rectification of
overview
pillars of
profit-sharing investment accounts. See Profit-sharing investment accounts (PSIA)
risk and risk measurement
valid (sahih) and invalid (ghayr sahih) contracts
void (batil) and defective (fasid)

Islamic Development Bank (IDB)

Islamic finance

education and training
and enforceability of the Shari’ah
growth of
and Islamic jurisprudence
legal opinions
real economy basis
regulatory challenges
revival and recovery period
and risk
transformation and adaptation period
transparency and market discipline issues. See also Market discipline

Islamic Finance Information Service (IFIS)

Islamic Finance News

Islamic finance products

lack of standardisation
policy recommendations
product development
risk characteristics of
risk mitigation approaches
sukuk. See Sukuk
types of risk

Islamic Financial Services Board (IFSB)

and Basel guidelines
capital adequacy formula
capital adequacy standard
Disclosures to Promote Transparency and Market Discipline for Institutions Offering Islamic Financial Services
establishment of
governance committee proposal
Guidance on Disclosures to Promote Transparency and Market Discipline for Institutions Offering Islamic Financial Services (2007)
Guiding Principles of Liquidity Risk Management
Guiding Principles of Risk Management
Guiding Principles on Liquidity Risk Management for Institutions Offering Islamic Financial Services
Guiding Principles on Shari’ah Governance Systems for Institutions Offering Islamic Financial Services
IAH operational risk
liquidity management taskforce
objectives of
operational risk
revised supervisory review process
risk management (IFSB 2005a)
role of
solvency and capital requirements for takaful
standards
stress testing, guiding principles
sukuk, exposure draft on

Islamic Fiqh Academy of the Organization of the Islamic Conference

Islamic Inter-bank Money Market (IIMM)

Islamic Interbank Benchmark Rate (IIBR)

Islamic Interbank Offer Rate (IIBOR)

Islamic law. See also Fiqh (Islamic jurisprudence); Hadith; Shari’ah

Islamic jurisprudence and Islamic finance
maqasid al-Shari’ah (objectives of Islamic law)
profits and liability
prohibition of excessive risk-taking and gambling
rights and obligations, balance of

Islamic money markets

Islamic Research and Training Institute (IRTI)

Istisna’a contracts

band al-jazza penalty clauses
cancellation risk
credit risk
documentation and legal risk
exposure at default (EAD)
infrastructure projects
istisna’a-ijarah
liquidity risk
market risk
modern contracts, development of
operational risk
profit-sharing
real estate investment
and risk-weighted asset calculations
Sharia’ah compliance
sukuk
use of

Istisna’a-ijarah

Istisna’a sukuk

Jarrow, Robert A.

Jehala (ignorance)

Judgments and awards, enforceability of

Key risk indicators (KRIs)

Kharaj bi al-daman, al- (profit goes with liability)

Kharaj bidhaman, al-

Khiyar (option right)

Lease-to-purchase. See Ijarah muntahia bittamleek (IMB)

Leased asset-based contracts. See also Ijarah contracts

Legal certainty

Legal compliance

Legal opinions

Legal risk

Lehman Brothers

Lender of last resort (LOLR)

Leverage, dangers of

Leverage ratio

Liabilities (deposits) as liquidity

Lines of business (LOBs). See Business lines

Liquidity

Liquidity coverage ratio (LCR)

Liquidity risk

asset-based financing
asset liquidity
Basel requirements
defined
and fair value accounting
government bonds
International Islamic Liquidity Management Corporation. See International Islamic Liquidity Management Corporation (IILM)
liabilities (deposits) as liquidity
liquidity measures. See Liquidity coverage ratio (LCR); Net stable funding ratio (NSFR)
overview
regulatory response to
and Shari’ah principles
trade finance assets

Long-term stable funding ratio

Loss distribution approach (LDA)

Loss-given default (LGD)

Macroprudential regulation

Madhhab

Majallah, al- (Majelle)

Malaysia

Malaysia International Islamic Financial Centre (MIFC)

Maqasid al-Shari’ah (objectives of Islamic law)

Market discipline

Market participants

Market risk

Maslahah

Mathematical models

Maturity mismatches

Maysir (speculation)

Measurement models for operational risk

Merton, Robert C.

Min aina iktasabahu

Modern era of Islamic economy

Mohd Alias bin Ibrahim v. RHB Bank Berhad and Another

Money markets

Monitoring of operational risk measurement model

Moral hazard

Mortgage-backed securities (MBS)

Mortgages

Mu’amalat (transactions)

Mudarabah contracts

accounting standards
credit risk
equity risk
information technology and systems (ITS) risk
investment accounts and governance issues
market risk
modern contracts, development of
operational risk
profit sharing
rate of return risk
risk
risk measurement
risk weighting
short-term financial instruments
sukuk
takaful firms. See also Takaful (Islamic insurance)
two-tier

Mudarib

Multivariate models

Murabahah contracts

and asset liquidity
back-to-back murabahah
cancellation risk
commodity murabahah transactions (CMT)
commodity price risk
credit risk
critical defects
displaced commercial risk
documentation and legal risk
infrastructure projects
liquidity risk
market risk
modern contracts, development of
murabahah li’l-amir bi’sh-shira
operational risk
parallel murabahah
pillars of
profit-sharing
PSIA funds invested in
rate of return risk
return on
reverse murabahah
reverse parallel murabahah
risk and risk measurement
Shamil Bank v. Beximco
Sharia’ah compliance
sukuk
use of

Murabahah li’l-amir bi’sh-shira

Musaqah contracts

Musharakah contracts

credit risk
displaced commercial risk
equity risk
market risk
modern contracts, development of
operational risk
profit sharing
rate of return risk
real estate investment
risk weighting
sukuk
use of

Mustasni’, al- (buyer)

Muwakkil (principal)

Muzara’ah contracts

Net stable funding ratio (NSFR)

Neural networks

Nominate contracts. See specific contracts

OIC Fiqh Academy

Operational risk

Option-based models

Organisation for Economic Co-operation and Development (OECD)

Ottoman Empire

Parallel istisna’a

Parallel murabahah

Parallel salam

Partnership-based contracts. See also Mudarabah contracts; Musharakah contracts

Performance assessment

Pillar 1 (minimum capital requirements)

Pillar 2 (supervisory review)

Pillar 3 (market discipline)

Policyholders’ risk fund (PRF)

Principles for Enhancing Corporate Governance

Principles for the Sound Management of Operational Risk

Principles of Corporate Governance

Private equity investments

Probability of default (PD)

Profit and loss sharing (PLS). See also Partnership-based contracts

Profit equalisation reserves (PER)

Profit-sharing investment accounts (PSIA). See also Mudarabah contracts; Wakalah contracts

Qard (interest-free loan)

Qatar Faculty of Islamic Studies (QFIS)

Rahn (mortgage and pledge)

Rate of return risk

Re-takaful

Real economy and Islamic finance

Real estate investment

Recessions

REDmoney Group

Reduced form (empirical) models (intensity-based models)

Regulation

Basel Accords. See Basel I; Basel II; Basel III
capital market. See Capital markets
challenges for Islamic financial services industry
corporate governance. See also Corporate governance
globalisation of
regulatory response to liquidity risk
risk-based approach
scope of
and supervision

Remuneration practices

Repurchase (repo) transactions

Reputation risk

Required amount of stable funding (RSF)

Reverse commodity murabahah transactions (CMT)

Reverse parallel murabahah

Reverse stress test

Riba

Riba al-fadl

Riba al-nasiah

Ribhu ma lam yudhma

Risk. See also specific types of risk

Risk-adjusted rate of return

Risk analytics

Risk and return, Islamic perspective on

Risk appetite

Risk categories, correlations between

Risk committee

Risk environment in banking

Risk management

Risk measurement

Risk mitigation

Risk sharing

Risk transfer

Risk-weighted assets (RWA). See also Capital adequacy ratio (CAR)

Risk-weighted capital

Rome Convention

Royal Bank of Scotland (RBS)

Salam contracts

commodity price risk
credit risk
liquidity risk
market risk
modern contracts, development of
operational risk
profit-sharing
PSIA funds invested in
risk
and risk-weighted asset calculations
Shari’ah compliance
sukuk
use of

Sales-based contracts. See also Istisna’a contracts; Murabahah contracts; Salam contracts

Sani’, al- (seller)

Sarbanes-Oxley Act

Scenario analysis

Secondary markets

Securities Industry Development Corporation (SIDC)

Securitisation. See also Sukuk

Sensitivity analysis

Shadow banking

Shamil Bank v. Beximco (2004)

Shareholders and corporate governance. See also Corporate governance

Shari’ah

classical contracts (nominate contracts)
commercial law
compliance
compliance officers
compliance review
enforceability of
enforceability (remedies) opinions
and establishment of Islamic banks
finance products
governance
and international transactions
and Islamic jurisprudence
and liquidity risk
modern contracts, development of
and modern trade and commerce
non-compliance risk. See Shari’ah-non-compliance risk
overview
scholars (ijtna’) and jurists
Shari’ah-incorporated jurisdictions and secular jurisdictions
sukuk. See also Sukuk
supervisor’s role
supervisory boards
and use of Arabic language
and use of English language

Shari’ah-compliant banks. See also Islamic banks; Islamic finance products

Shari’ah-compliant financial instruments. See also Sukuk

Shari’ah-non-compliance risk

Special purpose entities (SPEs)

Special purpose vehicles (SPVs)

Stable funding ratio. See also Long-term stable funding ratio; Net stable funding ratio (NSFR)

Standardised approach (SA or TSA)

Statistical models

Stock options

Stockbroking

Strategic risk

Stress testing. See also Scenario analysis

Stress value at risk (stress VaR). See also Stress testing

Sukuk

AAOIFI pronouncement on
al-istithmar sukuk
asset-backed
asset-based
and banking environment
bankruptcy remoteness
and capital structure of Islamic banks
collateral security structure
contingent convertible
conventional securities compared
convertibility option
credit ratings
effectively subordinated
and growth of Islamic finance
IILM issuance of
ijarah sukuk
Islamic bonds
istisna’a sukuk
legal issues
legal risk
long-term liquidity funding
Malaysia
market for
market functions and market factors
market risk and rate of return risk
mudharabah
murabahah
musharakah
need for
non-consolidation opinion
online database and information
operational risk
overview
project financing
reasons for issuing
regulatory framework
risk
salam sukuk
secondary market
and securitisation
securitisation structures
separateness covenants
and short-term liquidity need
true sale
types of
wakalah sukuk

Supervisory role for Islamic finance

and Basel Pillar 2. See also Pillar 2
and global financial crisis
group supervision
IFSB revised supervisory review process
issues for supervisors
overview
Shari’ah supervisory boards

Systemic risk

Systemically important financial institutions (SIFI)

Taghrir (deception)

Tahawwut (Hedging) Master Agreement

Tail risk

Takaful (Islamic insurance)

Takaful operator (TO)

Tawarruq

Trade bills

Trade finance assets

Trading book

Trading risk

Transparency

TriBar Specialized Financing Report

True sale

Unexpected loss (UL)

Unit trust funds

Univariate models

’Uqud musammat (nominate contracts). See also specific contracts

Validation of operational risk measurement model

Value at risk (VaR)

Virtuous cycle of transparency

Wakalah contracts

Wakeel (agent)

Wealth, protection of (hifz al-mal)

World Bank

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