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Sukuk- Sukuk Credit Rating Agencies & Ratings in Malaysia

Malaysia is widely recognized as one of the earliest countries in the world to formally require that Sukuk issuers obtain ratings from independent third-party credit rating agencies (CRAs). These agencies provide an objective assessment of the creditworthiness of Sukuk, which strengthens investor confidence and enhances the credibility of the Islamic financial market.


1. Role of Credit Rating Agencies (CRAs) in Sukuk Markets

CRAs evaluate the likelihood that the issuer or underlying structure might default on payment obligations.
In Malaysia:
  • CRAs must be registered and approved by the Securities Commission (SC).
  • Ratings apply to debt or Sukuk issues, including corporate, sovereign, and quasi-sovereign Sukuk.
  • Guidelines for CRA registration were revised in March 2021.

A credit rating considers various credit enhancement mechanisms, such as:
  • guarantees,
  • sinking funds,
  • collateral,
  • letters of credit,
  • structural features designed to reduce default risk.

Once a Sukuk receives a rating:
  • The CRA must continually monitor the issue.
  • It must publish updates whenever new developments may affect the credit standing of the issuer—for example:
    • mergers or acquisitions
    • economic policy changes
    • shifts in government regulations
    • changes in macroeconomic conditions


2. Benefits of CRAs in Sukuk Markets

The text identifies six major benefits of credit rating agencies.


i. Investor Protection

CRAs provide impartial and professional credit analysis, helping investors:
  • evaluate risk levels,
  • compare returns against risk, and
  • make informed investment choices.

Since CRAs provide predictive value (forecasts based on issuer data), and conduct ongoing surveillance, investors are alerted early if the Sukuk’s credit quality deteriorates.

This allows investors to:
  • rebalance portfolios,
  • exit or reduce exposure,
  • or reassess investment strategies.


ii. Enlarged Investor Pool

Credit ratings use alpha-numeric symbols (e.g., AAA, AA, A, BBB) to indicate the relative riskiness of Sukuk.

Because the system is simple and widely understood:
  • even non-specialist investors can evaluate the investment,
  • investors from global markets can participate more easily,
  • the pool of potential investors increases significantly.

This is especially important since Sukuk structures can be complex.


iii. Information Disclosure

The Islamic capital market offers many instruments with varying levels of complexity.
Because detailed disclosure is not always mandated globally, individual investors sometimes have limited access to:
  • corporate financial information,
  • internal reports,
  • private data relevant to credit evaluation.

CRAs help fill this information gap by collecting:
  • public data,
  • private (confidential) information from issuers,
  • financial statements,
  • projections and risk assessments.

This allows investors to make more informed decisions even when they do not have direct access to such information themselves.


iv. Efficient Capital Market

For a capital market to function efficiently:
  • all material information about the economic value of assets must be easily accessible.

CRAs support this by:
  • publishing rating updates,
  • providing data on default risks,
  • creating industry benchmarks to compare:
    • risk levels
    • returns
    • issuer reliability

This transparency contributes to a stable, fair, and efficient Sukuk market.


v. Lower Cost of Funding

A higher credit rating results in:
  • lower perceived risk
  • lower profit rates demanded by investors

This reduces the cost of funding for the issuer.
Example: a AAA-rated Sukuk will have a lower rental/profit rate than a BBB-rated Sukuk.

Issuers therefore have strong incentives to obtain and maintain a good rating.

This leads to:
  • cheaper financing,
  • easier market access,
  • better ability to expand operations.


vi. Aids Issuer in Pricing Decision

Since profit payments to Sukuk holders depend partly on the issuer’s credit standing, an accurate rating helps issuers determine:
  • appropriate pricing,
  • profit rate margins,
  • expected investor return levels.

Issuers, investment bankers, and brokers rely on CRA ratings during the pricing and structuring of Sukuk.
Thus, rating responsibility effectively shifts to CRA, helping ensure fairness in the pricing process.


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