Off balance sheet considerations for Sukuk issuances

SS 18 SS 18 – Possession (Qabd) shariah SS 43 SS 43 – Insolvency shariah SS 40 SS 40 – Distribution of Profit in Mudarabah-based Investments Accounts shariah FAS 39 FAS 39 “Financial Reporting for Zakah” Accounting GS 10 GS 10 – Shari’ah Compliance and Fiduciary Ratings for Islamic Financial Institutions governance FAS 35 FAS 35 – Risk Reserves Accounting SS 15 SS 15 – Jua’lah shariah AS 6 AS 6 – External Shari’ah Audit (Independent Assurance Engagement on an Islamic Financial Institution’s Compliance with Shari’ah Principles and Rules) auditing