Full Disclosure
The principle of completeness means that financial statements must be complete and comprehensive, encompassing all necessary and required information to guide their users in decision-making.
Disclosure
It is the provision of and ensuring access to all information relevant to capital market investors, delivered with the necessary timeliness and accuracy. This encompasses information pertaining to the disclosure of interests, financial data, material information, or decisions that affect the movement and price of traded securities.
Financial Insolvency
The inability of a company to meet its obligations when they become due.
Initial Public Offerings
The offering of company shares for public trading (subscription) in the financial market for the first time, representing the transition of company ownership from private to public.
Initial Public Offerings
Listing securities on the market, whether on the Main Market or the Parallel Market, or – where the context permits – submitting an application to the market for their listing.
Listing
Listing securities on the market, whether on the Main Market or the Parallel Market, or – where the context permits – submitting an application to the market for their listing.
Passive Portfolio Management
An investment method used in securities markets believed to be price-efficient.
Active Management
An investment approach typically used to achieve returns on investment higher than prevailing market returns.
Management
This involves a person managing a security belonging to another person in situations requiring discretionary action, or operating investment funds.
Forward Ijarah (Ijarah Mawsoofa fi al-Dhimma)
An Islamic lease contract for a service or use of an asset that does not yet exist or has not yet been created, but is precisely described. The lessor undertakes to deliver the described usufruct at a future date. It is used in project financing for assets under construction.