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/