The Following Sharī'ah Requirements

The following Sharī'ah requirements. must be observed in the process of issuance of investment sukuk:

A) it is not permissible to issue investment certificates, on the basis of any of Sharī'ah-compliant investment contracts
B) it is permissible to issue securities for trading in tangible assets, usufructs, or services
C) the contract of issue must be governed, after closing date and allocation of the certificates, by the interpretation of the issuer
D) the two parties of the contract of issue are the issuer and the management