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Islamic Capital Market -Sukuk Ijarah: Rental Payment Structures
Key Concept: Sukuk Ijarah structures can accommodate both fixed and floating rental payments.
Fixed Rental Payments: (Not explicitly discussed in the provided text, but implied)
  • Rental amount is predetermined and remains constant throughout the lease period.
Floating Rental Payments:
  • Rental amount is periodically adjusted based on a pre-agreed benchmark.
  • Example: Malaysian Global Sukuk Ijarah: Rental revised every six months.
  • Benchmark: London Interbank Offered Rate (LIBOR).
  • Shari'ah Compliance: Using conventional benchmarks (like LIBOR) is permissible if:
    • Both lessee and lessor agree to the benchmark before the lease contract is signed.
    • The benchmark serves only as a reference point for determining the cost of funds and, consequently, the new rental amount.
    • The structure remains free from any actual interest-based transactions or dealings.
Rationale for Permissibility:
  • The benchmark is solely a reference point.
  • No actual payment or charging of interest occurs within the Sukuk structure.
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