Disclosure index of Musharaka financing
| Standard | Paragraph | Brief description | Scoring possibilities |
|---|---|---|---|
| FAS4 | 2/1 | Recognition of Islamic bank’s share in the Musharaka capital | Yes, No, NA |
| FAS4 | 2/2/1 | Measurement of the bank’s capital share when paid in cash | Yes, No, NA |
| FAS4 | 2/2/2 | Measurement of the bank’s capital share when paid in kind | Yes, No, NA |
| FAS4 | 2/2/3 | Expenses generally not to be recognised as part of capital | Yes, No, NA |
| FAS4 | 2/3/1 | Historical to measure the banks share in constant capital | Yes, No, NA |
| FAS4 | 2/3/2 | Historical cost to measure the banks share in diminishing capital | Yes, No, NA |
| FAS4 | 2/3/3 | Treatment where liquidation occurs before complete transfer | Yes, No, NA |
| FAS4 | 2/3/4 | Treatment where liquidation occurs and the banks share is unpaid | Yes, No, NA |
| FAS4 | 2/4/1 | Recognition: short-term contracts profits or losses at liquidation | Yes, No, NA |
| FAS4 | 2/4/2 | Recognition: long-term diminishing contracts profits and losses | Yes, No, NA |
| FAS4 | 2/4/3 | Recognition: long-term constant contracts profits and losses | Yes, No, NA |
| FAS4 | 2/4/5 | Recognition of losses due to partner’s negligence or misconduct | Yes, No, NA |
| FAS4 | 2/4/6 | Provision should be made for doubtful receivables | Yes, No, NA |
| FAS4 and FAS4 | 2/5/1 and 1/18 | Musharaka Finance contracts should be recorded in the balance sheet | Yes, No, NA |
| Standard | Paragraph | Brief description | Scoring possibilities |
|---|---|---|---|
| FAS4 | 2/1 | Recognition of Islamic bank’s share in the | Yes, No, NA |
| FAS4 | 2/2/1 | Measurement of the bank’s capital share when paid in cash | Yes, No, NA |
| FAS4 | 2/2/2 | Measurement of the bank’s capital share when paid in kind | Yes, No, NA |
| FAS4 | 2/2/3 | Expenses generally not to be recognised as part of capital | Yes, No, NA |
| FAS4 | 2/3/1 | Historical to measure the banks share in constant capital | Yes, No, NA |
| FAS4 | 2/3/2 | Historical cost to measure the banks share in diminishing capital | Yes, No, NA |
| FAS4 | 2/3/3 | Treatment where liquidation occurs before complete transfer | Yes, No, NA |
| FAS4 | 2/3/4 | Treatment where liquidation occurs and the banks share is unpaid | Yes, No, NA |
| FAS4 | 2/4/1 | Recognition: short-term contracts profits or losses at liquidation | Yes, No, NA |
| FAS4 | 2/4/2 | Recognition: long-term diminishing contracts profits and losses | Yes, No, NA |
| FAS4 | 2/4/3 | Recognition: long-term constant contracts profits and losses | Yes, No, NA |
| FAS4 | 2/4/5 | Recognition of losses due to partner’s negligence or misconduct | Yes, No, NA |
| FAS4 | 2/4/6 | Provision should be made for doubtful receivables | Yes, No, NA |
| FAS4 and FAS4 | 2/5/1 and 1/18 | Yes, No, NA |
Note:
Number of items in this category: 14