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KembaraXtra – Islamic Finance: Short-Term Ṣukūk for Liquidity Management (Global Practices)

Purpose of Short-Term Ṣukūk

Short-term Ṣukūk are designed primarily to support liquidity management for institutions offering Islamic financial services (IIFS). Conventional treasury bills are interest-based and therefore not Sharīʿah-compliant. To fill this gap, central banks and international institutions have developed Islamic equivalents of treasury bills using Sharīʿah contracts such as Salam and Ijārah.

1. Bahrain: Salam Ṣukūk as Islamic Treasury Bills

  • Issued by the Central Bank of Bahrain )CBB) on behalf of the Government of Bahrain.
  • Structured as Salam Ṣukūk, which are the Sharīʿah equivalent of government treasury bills.
  • Issued on a monthly basis.
  • Subscribed mainly by Islamic banks and IIFS to invest excess short-term liquidity.

How it works (simple):

  • Investors pay the full purchase price upfront.
  • The CBB promises to deliver a specified quantity of a commodity (e.g. aluminium) at a future date.
  • The price difference represents the investor’s return.


Why Salam is suitable:

  • It is a recognised Sharīʿah contract for short-term financing.
  • Widely used for liquidity management.

2. Gambia: Short-Term Salam Ṣukūk

  • Issued by the Government of Gambia through its central bank.
  • Introduced in 2007, alongside conventional treasury bills.
  • Denominated in the local currency.
  • Short-term in nature and targeted at domestic Islamic financial institutions.

Significance:

  • Demonstrates how even smaller economies can adopt Islamic money market instruments.
  • Supports domestic liquidity management in a Sharīʿah-compliant manner.


3. Singapore: Ijārah Ṣukūk as Islamic Treasury Bills
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  • Issued in February 2009 by the Monetary Authority of Singapore (MAS).
  • Total issuance: SGD 200 million.
  • Structured as Ijārah Ṣukūk (lease-based).

Underlying asset:
  • MAS used its head office building as the leased asset.

Purpose:

  • To meet the short-term liquidity needs of IIFS operating in Singapore.
  • To provide a high-quality Sharīʿah-compliant money market instrument.


4. Global Initiative: IILM Short-Term Ṣukūk

To address liquidity challenges at the international level, the International Islamic Liquidity Management Corporation (IILM) was established.




Inaugural Issuance (2013)

  • Date: 26 August 2013
  • Size: USD 490 million
  • Tenure: 3 months
  • Backed by sovereign assets
  • Highly rated and tradable
  • Distributed globally through a multi-jurisdictional primary dealer network

Objective:

  • To provide IIFS worldwide with:
    • Highly rated,
    • Short-term,
    • Tradable,
    • Sharīʿah-compliant liquidity instruments.


Subsequent IILM Issuances

Since 2013, IILM has continued issuing similar short-term Ṣukūk, including:


  • USD 860 million (14 January 2016)
  • USD 1.34 billion (18 February 2016)
  • USD 860 million (13 April 2016)

These issuances:

  • Are mainly absorbed by Islamic banks,
  • Help meet Basel III liquidity requirements,
  • Strengthen the global Islamic money market.


Why These Short-Term Ṣukūk Are Important

  • Address the shortage of Sharīʿah-compliant money market instruments.
  • Enable Islamic banks to:
    • Park excess liquidity,
    • Meet short-term funding needs,
    • Manage liquidity efficiently.
  • Reduce reliance on non-compliant instruments.
  • Enhance financial stability in Islamic finance.


Simple Exam-Friendly Summary

  • Salam and Ijārah Ṣukūk act as Islamic treasury bills.
  • Bahrain, Gambia, and Singapore developed domestic solutions.
  • IILM provides a global short-term Ṣukūk platform.
  • These instruments are vital for Islamic liquidity management.
  • They are short-term, highly rated, tradable, and Sharīʿah-compliant.

Key Takeaway

Short-term Ṣukūk issued by central banks and international institutions play a critical role in Islamic money markets, ensuring that Islamic financial institutions can manage liquidity efficiently while remaining fully compliant with Sharīʿah principles.


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