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Erschienen in:
2018 | OriginalPaper | Buchkapitel
1. Introduction to Sukuk
verfasst von : Ahcene Lahsasna, M. Kabir Hassan, Rubi Ahmad
Erschienen in: Forward Lease Sukuk in Islamic Capital Markets
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Abstract
This chapter provides an introduction to Sukuk in the Islamic capital market (ICM). Sukuk is defined as certificates of equal value representing ownership over an underlying asset. Sukuk represents common shares and rights over the underlying assets or over usufruct (benefits derived from an underlying asset) and services. It is regarded as one of the most important financial instruments in Islamic finance and is a leading product in the ICM. It has its own features and specifications that distinguish it from other financial instruments in conventional finance such as bonds.