Index
Accountability
Accounting and Auditing Organization of Islamic Financial Institutions (AAOIFI)
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)
Basel I (1988)
Basel II (2004)
Basel III (2007)
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
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
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
Islamic bonds. See Sukuk
Islamic contracts. See also specific contracts
Islamic Development Bank (IDB)
Islamic finance
Islamic Finance Information Service (IFIS)
Islamic Finance News
Islamic finance products
Islamic Financial Services Board (IFSB)
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 money markets
Islamic Research and Training Institute (IRTI)
Istisna’a contracts
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
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
Mudarib
Multivariate models
Murabahah contracts
Murabahah li’l-amir bi’sh-shira
Musaqah contracts
Musharakah contracts
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
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
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
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
Supervisory role for Islamic finance
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