The regulatory framework for Islamic banking focuses primarily on regulating the banking and financial institutions as licensed entities, on the broad presumption of a debtor-creditor relationship between the industry players and the participating public. The ICM, however, focuses primarily on regulating activities, on the broad presumption of an investor-investee or investor-investment manager relationship between the industry players and the participating public. For further details see: ISLAMIC CAPITAL MARKETS: Principles & Practices.
|AAOIFI Shari’ah Resolutions: Issues On Sukuk|
|قرار 188 (3/20) بشأن استكمال موضوع الصكوك الإسلامية|
|قرار رقم 178 (4/19) بشأن الصكوك الإسلامية ( التوريق ) وتطبيقاتها المعاصرة وتداولها|