Proposed balance sheet for small Islamic banks
| Assets | Liabilities |
|---|---|
| Cash and cash equivalents – less than 5 per cent of total assets | Investment accounts |
| Ṣukūk | Wadiʿah Accounts |
| Risk-sharing infrastructure financing | Tier 2 Ṣukūk |
| Partnership-based financing – at least 30 per cent of assets | Paid-in capital |
| Others (Murābaḥah, Ijārah [lease]) – Less than 50 per cent of total assets | Others (undistributed profit, etc.) |
| Assets | Liabilities |
|---|---|
| Cash and cash equivalents – less than 5 per cent of total assets | Investment accounts |
| Risk-sharing infrastructure financing | Tier 2 |
| Partnership-based financing – at least 30 per cent of assets | Paid-in capital |
| Others ( | Others (undistributed profit, etc.) |