Islamic Bank Balance Sheet
|Cash and liquid securities||Demand deposits (qard al hasan, wakala)|
|Inventory (real estate, automobiles, commodities, etc.) Asset-backed transactions (murâbaḥah, ijārah, salam, and istisna’)||Unrestricted profit sharing investment accounts (mudârabah)|
|Restricted profit-sharing investment accounts (mudârabah) 1/|
|Reserves (PER, IRR)|
|PLS transactions (mudârabah, musharakah)||Shareholders’ equity capital|
|Fee-based services (wakalah, kafalah) 2/|
Restricted profit sharing investment accounts are generally included off-balance sheet.
Fee-based services include letters of credit, letters of guarantee, safekeeping of negotiable instruments and the collection of payments, internal and external transfer operations, hiring coffers, administration of real estate or projects, and administration of wills. Most of them are generally included off-balance sheet.