sukuk-issuer
Installation
SKILL.md
SUKUK TYPES AND UNDERLYING STRUCTURES
| Sukuk Type | Underlying Structure | Key Accounting Question |
|---|---|---|
| Ijarah sukuk | Sale and leaseback of assets | Does originator derecognise assets? |
| Musharakah sukuk | Joint venture / partnership | Financial liability or equity? |
| Mudarabah sukuk | Profit-sharing investment | Financial liability or equity? |
| Wakala sukuk | Agency investment management | What is the agent's balance sheet position? |
| Murabaha sukuk | Portfolio of murabaha receivables | Tradability — Shariah restriction on debt sale |
| Hybrid sukuk | Mixed pool (murabaha/ijarah/wakala) | Dominant contract determines treatment |