Islamic Banking and Finance - Stage-III
ISQ Examination (Summer-2007)


Q.1
State True or False in the answer column. (25)
1
Islamic Shariah basically means set of Islamic Laws designed to regulate an Islamic Society.
2
Saving is highly discouraged in Islam.
3
There is no difference between Riba Al-Quran and Riba- Alhadith.
4
Islamic Shariah believes in strictly regulating supply and demand in a society.
5
According to Islamic Law of Contract a unilateral promise is equivalent to a Contract.
6
Murabaha transaction can be executed without disclosing cost.
7
In a Mudarabah, Rabbul Mal cannot intervene is a day to day management of the business.
8
If the cost of Takaful is decreased after the execution of Ijarah agreement, Islamic Bank is obliged to pass the benefit to its customers.
9
According to Islamic Shariah, there is no concept of Undisclosed Agency Agreement as it may lead to cheating.
10
According to Islamic Shariah, Jahalah and Qimar are kind of Riba.
11
Murabaha means a slae of goods by a person to another under an arrangement whereby the seller is not obliged to disclose to the buyer the cost of goods sold.
12
In Mudarabah goods to be traded should be real, but not necessarily tangible goods.
13
Credit documents can be the subject of Murabaha.
14
It is not essential that the commodities which are the subject of sale in a Murabaha transactions, must be existing, owned by the seller and in his physical or constructive possession.
15
Murabaha, like other sales, does not require an offer an offer and acceptance.
16
The invoice issued by the supplier will be in the name of the financier as the commodity would be purchased by an agent on behalf of such financier.
17
Once the sale transaction has been concluded, the selling price determined can be changed.
18
A Murabaha contract can be rolled over.
19
Commodities already owned by the client cannot become the subject of a Murabaha transaction between him and any financier.
20
All Murabaha transactions must be based on the purchase of goods from third party(ies) by the bank for the sale to the client.
21
The promissory note or bill of exchange or any evidence of indebtedness can be assigned or transferred on a price different form its face value.
22
Musawamah is a general kind of sale in which price of the commodity to be traded is stipulated between seller and the buyer without any reference to the price paid or cost incurred by the former.
23
In Ijara the corpus of leased asset remains in the ownership of the lessor and only its usufruct is transferred to the lessee.
24
Any thing which cannot be used without consuming the same can be leased out like money, edibles, fuel, etc.
25
Only such assets which are owned by the lessor can be leased out.
26
Until such time that assets to be leased are delivered to the lessee, lease rentals do not become due and payable.
27
The insurance of the leased asset should be in the name of lessee and the cost of such insurance borne by him.
28
A lease can be terminated before expiry of the term of the lease but only with the mutual consent of the parties.
29
The amount of rental must be agreed in advance in an unambiguous manner either for the full term of the lease or for a specific period in absolute terms.
30
Assignment of only the lease rentals is permissible except at par value.
31
Contract of lease will be considered terminated if the leased asset ceases to give the service for which it was rented.
32
In Salam the buyer shall pay the price in full to the seller at the time of effecting the sale.
33
It is necessary that the commodity which is the subject of Salam contract is normally expected to be available at the time of delivery.
34
In Musharaka Profits shall be distributed in the proportion mutually agreed in the contract.
35
In Istisna contract the agreed price may be paid in lump sum or in installments in the matter mutually agreed by the parties.
36
In Istisna transactions the buyer can, before taking possession (actual or constructive) of the goods sell or transfer ownership in the goods to any other person.
37
It is not allowed to fix a lump sum amount for any of the partners, or any rate of profit tied up with his capital.
38
A management fee can be paid to the partner managing the Musharaka.
39
In Mudarabah Financial losses of the Mudarabah shall be borne solely by the Rabbulmal.
40
In Diminishing Musharaka expenses incidental to ownership should be borne by the joint owners in the proportion of their ownership.
41
Diminishing Musharaka can be created only in fixed assets.
42
Proportionate share of each partner in Musharaka not necessary to be fully known and disclosed.
43
In Musharaka loss, if any, should be borne by the partner in the proportion of their investment.
44
In Diminishing Musharaka the monthly payment would go on increasing with purchase of ownership units/shares by the Client.
45
In Diminishing Musharaka monthly payment agreement should be separate from the Musharaka agreement.
46
The principle of Ijara with diminishing Musharaka can not be used for home-buying services.
47
The majority of the jurists are of the view that if the earlier payment is conditioned with discount or rebate, it is not permissible in Shariah.
48
In Islamic law it is permissible to penalize a debtor who is financially sound but delays payment of debt without any genuine reason.
49
It is permissible to allow the debtor a rebate for earlier payment of the debt.
50
In Islamic perspective money is also treated as a commodity.

Q.2
Please write the alphabate of selected choice in the answer column: (20)
1

According to Islamic Shariah, Ijma is defined as:

A) Main Source of Shariah                   B) Consensus of majority jurists
C) Reasoning by Analogy                     D) None of the above

2

According to Islamic Shariah, Riba is defined as:

A) Banking Interest                                     B) Any benefit from any type of Loan
C) Income from unlawful contracts              D) None of the above

3

Which of the following is not a condition for Istisna?

A)      Manufacturer is responsible for Procurement of raw material
B)      Specification of type of Asset to be manufactured
C)     Advance Payment of price in full
D)     None of the above

4

If Khlaid sells his car to Ahmed on a discounted price on the condition that Ahmed would allow him to use the car on every weekend, it would be a

A) Valid Sale                                                                           B) Invalid Sale
C) Valid Sale, if Ahmed agrees without any pressure                 D) None of the above

5

Choose the condition below that is not necessary for execution of 2nd Contract in a Parallel Istisna arrangement:

A)       The asset is in physical/ constructive possession of the seller
B)       Two separate contracts
C)       Completely independent contracts
D)       None of the above

6

In a Murabahah Contract, If the customer fails to purchase the asset as per the promise, after the Islamic Bank has purchased the same then

A)      The Bank has no right to claim any amount from the customer, it should try to black list the customer in           Banking Industry.
B)      The Bank should sell the asset in the market and can claim losses, if any, and liquidity damages from the           customer.
C)     The Bank should sell the asset in the market and can claim actual monetary losses, if any, from the           customer.
D)      None of the above

7
One of the following Islamic mode is usually securitized while issuing Government backed Islamic securities (Sukuks).

A) Istisna           B) Ijarah               C) Murabahah                    D) None of the above
8

Murabahah can be used in following situations by an auto manufacturing concern (e.g. Suzuki)

A) Payment of salaries to employees               B) Payment of Electricity Bills
C) Purchase of Auto Parts                              D) None of the above

9

In an Ijarah transaction by an Islamic Bank, rentals should be charged

A) After payment of price to the supplier of the asset          B) After delivery of the Asset to the Customer
C) After the asset is manufactured by the supplier               D) None of the above

10

Following cannot be sold on the basis of Istisna

A) Toyota Corolla              B) House            C) A Painting                  D) None of the above

11

When does the Istisna contract begin?

A) As soon as a security is deposited                                B) Once the contract is signed
C) After purchase of raw material by manufacturer            D) None of the above

12

According to Islamic Shariah, following condition is not allowed in an Ijarah contract:

A)     Lessor (Financial Institution) can increase rental any time if its cost increases
B)     Lessor (Financial Institution) should restrict the usage of asset in certain circumstances
C)     Lessor (Financial Institution) is responsible for any ownership related cost.
D)     None of the above

13
According to Shariah, if the asset is not specifically identified in an Ijarah contract:

A) It will be an invalid Ijarah                        B) It will be a valid Ijarah
C) Invalid, if the Customer defaults              D) None of the above
14

Salam can be used for:

A) Purchase of Fruits from traders                 B) Installing an air conditioning plant in a factory
C) Real Estate business                                 D) None of the above

15

If the Leased Asset is destroyed due to natural calamity the Islamic Bank (Lessor)

A)       Is allowed charge rentals until the Takaful claim is settled
B)       Is not allowed to charge any further rentals
C)      Can charge if agreed at the time of Ijarah Agreement
D)      None of the above

16

If the cost of Takaful/ insurance cost is increased, an Islamic Bank (Lessor) can increase rentals immediately:

A)      Permissible as Bank is the owner of the asset
B)      Impermissible to increase in any circumstances
C)      Permissible if a mechnsim is agreed at the time of Ijarah Agreement
D)      None of the above

17

In an Istisna transaction, Contract can be terminated unilaterally

A) Any time after the execution of the Contract              B) Before the purchase of raw material by the seller
C) Can be terminated only through mutual consent         D) None of the above

18

After completion of Ijarah transaction, the promise to sale the asset to the Lessee

A)      Should be unilateral, and binding on one party only.
B)      Should be bilateral, and binding on both parties.
C)      Should be unilateral, and binding on both parties.
D)      None of the above

19

Status of KIBOR based floating rate Islamic Housing Finance Agreements according to Shariah:

A)     Impermissible, as Interest rate is used as a benchmark
B)     Permissible but need development of an other benchmarks instead of using Interest rate as benchmark
C)     Impermissible, as it is necessary to market rentals should is used as a benchmark
D)     None of the above

20

Diminishing Musharakah for Housing Finance is primarily done under the following type of Shirkah

A) Shirkat-ul-Aqd         B) Shirkat-ul-Milk         C) Shirkat-ul-Wujooh           D) None of the above


Q.3
Define Ijarah, and discuss its basic rules. Differentiate between Ijarah and Conventional Lease. (10)

Q.4
Suggest best Islamic alternate(s) of the following types of financings. Describe reason(s) for selecting the mode of finance. (10)
i
Working Capital Finance for Textile Mills
ii
Project Finance for purchase of Gas Generators
iii
Finance to a Fertilizer company to purchase Gas from Sui Gas Company.
iv
Construction of an office Building
v
Purchase of a commercial property

Q.5
Define Salam and Istisna. Discuss their basic rules and give one example of their application in modern banking. (10)

Q.6
An Islamic Bank has decided to enter into a Diminishing Musharakah contract with ABC Textiles to prepare and export ready made garments to Middle East. Following are the details of the transaction. (09)
1
ABC Textiles contributes Rs. 30 million in the business while the bank's share is Rs. 20 million (Total size of the business is Rs. 50 million). Bank’s investment is divided into 40 equal units (Each unit representing share of 0.5 million in the business, at the inception of business).
2
Bank's intends to recover its financing in 40 months for which the company undertakes to purchase bank's units each at the end of each month for the next 40 months.
3
ABC Textiles procures orders from Middle East and prepares garments as per the description of orders. The company also makes necessary arrangements for shipment of the garments.
4
The company pays profit share to the Bank as per the rules of Musharakah at the end of each year.
i
Is this transaction Shariah Compliant? Discuss
ii
At what price(s) should the Bank sell its units in business to ABC Textiles?

Q.7
What is the basic principle of Islamic banking and the basic difference between Islamic and conventional banking. (10)

Q.8 (A)
What are SLR, CRR requirements for Islamic Banks in Pakistan. (02)

Q.8 (B)
Do you think that SBP’s “Three-Pronged Strategy” for Promotion of Islamic Banking in Pakistan has been successful. Discuss. (04)