islamic-bond market

貌似是很新且高深的金融概念，以下供参考

伊斯兰债券市场
islamic-bond market

Modern Islamic banking has developed mechanisms that allow interest income to be replaced by payments flowing from productive sources, for example, returns from trading in assets and rental income. A sophisticated Islamic financial system has developed which seeks to reward investors for the actual risks undertaken from the underlying business from which profits are generated. Sukuk (a plural noun in Arabic – the singular is sakk or saak ), which literally means "certificates", refers to an arrangement where holders acquire a beneficial interest in the assets in proportion to the value of the certificates that they hold.

Sukuk are investment certificates designed to be in compliance with the Shariah. The Accounting and Auditing Organisation of Islamic Financial Institutions defines Sukuk as certificates of equal value representing undivided shares in the ownership of tangible assets, us