This report has been commissioned by the COMCEC Coordination Office to the International
Shari’ah Research Academy for Islamic Finance and RAM Rating Services Berhad. The report
was prepared by Dr. Marjan Muhammad, Ruslena Ramli, Dr. Salma Sairally, Dr. Noor Suhaida
Kasri and Irfan Afifah Mohd Zaki; while the advisors were Promod Dass, Rafe Haneef, Wan
Abdul Rahim Kamil Wan Mohamed Ali and Assoc Prof Dr. Said Bouheraoua. The views and
opinions expressed in the report are solely those of the author(s) and do not represent the
official views of the COMCEC Coordination Office or the Member States of the Organization of
Islamic Cooperation. The final version of the report is available at the COMCEC website.*
Excerpts from the report can be made as long as references are provided. All intellectual and
industrial property rights for the report belong to the COMCEC Coordination Office. This report
is for individual use and shall not be used for commercial purposes. Except for purposes of
individual use, this report shall not be reproduced in any form or by any means, electronic or
mechanical, including printing, photocopying, CD recording, or by any physical or electronic
reproduction system, or translated and provided to any subscriber through electronic means
for commercial purposes without the permission of the COMCEC Coordination Office.
For further information, please contact:
The COMCEC Coordination Office
Necatibey Caddesi No: 110/A
06100 Yücetepe
Ankara, TURKEY
Phone : 90 312 294 57 10
Fax : 90 312 294 57 77
Web
*E-book
ISBN : 978-605-2270-13-4