The most common structure of sukuk ijarah applied in the market is a sale and leaseback structure. Thus, an issuer that wants to raise sukuk would have to identify assets to sell and leaseback. For further details see: ISRA, Islamic Financial System; Principles and Operations.
|Resolution No. 137 (3/15): Sukuk Al-ijarah|
|Resolution No. 110 (4/12): "Lease Ending with Ownership and Leasing Bonds"|
|قرار رقم: 196 (2/21) بشأن استكمال موضوع الصكوك الإسلامية|
|Ijarah Sukuk And Shari’ah-compliant Securities As Underlying Assets In Tawarruq Transactions|