AAOIFI Shariah Standard (2024)
Effective 2024-01-01
Accounting and Auditing Organization for Islamic Financial Institutions — the global orthodox standard.
Thresholds
{
"cash_pct_max": 33,
"cash_pct_enforced": true,
"debt_pct_max_reit": 33,
"debt_pct_max_general": 33,
"income_non_halal_pct_max": 5,
"haram_business_categories": [
"conventional_banking",
"conventional_insurance",
"alcohol",
"pork_products",
"tobacco",
"gambling",
"adult_entertainment",
"weapons",
"conventional_investments"
]
}External source: https://aaoifi.com/shariaa-standards/