Мастер-класс по управлению пулами активов (включая симуляции)

Контекст программы
This masterclass is part of the Specialist Banking Suite — programmes addressing a capability gap that is both technically demanding and highly distinctive to Islamic banking. Pool management is the operational heart of deposit-taking in Islamic banks and a function where implementation weaknesses create significant governance and Shari’ah compliance risks.

Why This Programme Matters
Managing investment account pools correctly — from asset tagging and allocation to profit calculation and distribution — requires specialist knowledge that combines Shari’ah principles, AAOIFI accounting standards, and core banking system requirements. This masterclass develops that capability directly, using live simulation exercises to build practical competency.

Programme Approach
Delivered in Arabic over two days in a hybrid format. Uses PowerPoint, MS Excel simulations, case studies, Q&A, and concept checkers. Live pool management simulations are a core feature of each day.

Day 1: Pool Management Foundations and Operations

• Shari’ah imperatives and prohibitions governing deposits and pool-based structures
• Pool types and the use of daily products and weightages
• Shari’ah framework for pool management under AAOIFI standards
• Pool management process: asset and liability allocation, income and expense allocation, PER and IRR, profit calculation, distribution, and pool liquidation
• Pool management systems and controls; core banking system requirements
• Live simulation

Day 2: Accounting and Governance of Investment Accounts

• Accounting for investment accounts: recognition and measurement principles
• Presentation and disclosure requirements; treatment of Zakah
• Governance and management of investment accounts under the AAOIFI Exposure Draft
• Oversight, controls, and investor protection considerations
• Live simulation

Progression Pathway
An intermediate-to-advanced specialist programme. Complements the AAOIFI FAS Refresher (WS4) and Treasury workshops. Directly relevant for CIPA examination candidates.