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12.11. Treatment of salam sukuk with parallel salam
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LEGAL ENTITIES LEGISLATION
FINANCIAL SERVICES LEGISLATION
REGULATIONS
RULES
GENERAL RULES
CONDUCT OF BUSINESS RULES
ANTI-MONEY LAUNDERING AND COUNTER-TERRORIST FINANCING AND SANCTIONS RULES
COLLECTIVE INVESTMENT SCHEME RULES
AUTHORISED MARKET INSTITUTION RULES
MARKET RULES
RECOGNITION RULES
DEMATERIALISED INVESTMENT RULES
RULES FOR PRE-IPO LISTINGS
SOVEREIGN BONDS RULES
BANKING BUSINESS PRUDENTIAL RULES
PRUDENTIAL RULES FOR INVESTMENT FIRMS
PRUDENTIAL RULES FOR INSURANCE INTERMEDIARIES
INSURANCE AND REINSURANCE PRUDENTIAL RULES
ISLAMIC BANKING BUSINESS PRUDENTIAL RULES
1. GENERAL
2. PRINCIPLES RELATING TO AN ISLAMIC BANK
3. PRUDENTIAL REPORTING REQUIREMENTS
4. CAPITAL ADEQUACY
5. CAPITAL BUFFERS AND OTHER REQUIREMENTS
6. CREDIT RISK
7. CONCENTRATION RISK AND LARGE EXPOSURES
8. MARKET RISK
9. OPERATIONAL RISK
10. LIQUIDITY RISK
11. GROUP RISK
12. TREATMENT OF SUKUK
12.1. General
12.2. Securitisation
12.3. Risk-weights for rated sukuk
12.4. Risk-weights for Unrated sukuk
12.5. Sukuk issued by Government or National bank of Kazakhstan
12.6. Sukuk issued by IILMC
12.7. Sukuk awaiting transfer of assets
12.8. Sukuk with combination of assets
12.9. Salam sukuk
12.10. Treatment of salam sukuk without parallel salam
12.11. Treatment of salam sukuk with parallel salam
12.12. Istisna sukuk
12.13. Treatment of istisna sukuk without parallel istisna
12.14. Treatment of istisna sukuk with parallel istisna
12.15. Murabahah sukuk
12.16. Treatment of murabahah sukuk
12.17. Ijarah and IMB sukuk
12.18. Treatment of Ijarah and IMB sukuk
12.19. Musharakah sukuk
12.20. Treatment of musharakah sukuk
12.21. Mudarabah sukuk
12.22. Treatment of mudarabah sukuk
12.23. Wakalah sukuk
12.24. Treatment of wakalah sukuk
13. TREATMENT OF PSIAS AND ASSOCIATED RISKS
14. SUPERVISORY REVIEW AND EVALUATION PROCESS
15. PUBLIC DISCLOSURE REQUIREMENTS
APPENDIX 1: LIQUIDITY RISK
APPENDIX 2: GROUP RISK
APPENDIX 3: SUPERVISORY REVIEW AND EVALUATION PROCESS
APPENDIX 4: PUBLIC DISCLOSURES REQUIREMENTS
14. GLOSSARY
ISLAMIC FINANCE RULES
TAKAFUL AND RETAKAFUL PRUDENTIAL RULES
REPRESENTATIVE OFFICE RULES
AIFC AUDITOR RULES
AIFC Financial Technology Rules
COOPERATION AND EXCHANGE OF INFORMATION RULES
TERMS AND PROCEDURE FOR CURRENCY TRANSACTIONS
FINANCIAL SERVICES EXEMPT FROM CORPORATE TAX
GLOSSARY
FEES RULES
RULES ON CURRENCY REGULATION AND PROVISION OF INFORMATION ON CURRENCY TRANSACTIONS IN THE AIFC
RULES ON THE SUBSTANTIAL PRESENCE OF THE AIFC PARTICIPANTS APPLYING TAX EXEMPTIONS FOR THE PAYMENT OF CIT, VAT
MULTILATERAL AND ORGANISED TRADING FACILITIES RULES
AIFC RECOVERY AND RESOLUTION RULES
AIFC RULES ON DIGITAL ASSET ACTIVITIES
RULES AND MECHANISMS OF COOPERATION OF UNBACKED DIGITAL ASSET EXCHANGES AND/OR CENTRE PARTICIPANTS AUTHORIZED TO CARRY OUT DIGITAL ASSETS-RELATED ACTIVITIES WITH SECOND-TIER BANK OF THE REPUBLIC OF KAZAKHSTAN
POLICIES AND POLICY STATEMENTS
NOTICES
GUIDANCE
TEMPLATE
CONSULTATION PAPERS
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12.10. Treatment of salam sukuk without parallel salam
12.12. Istisna sukuk