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XVIII

slump of 54.1% in 2008, due to the global financial crisis, sukuk growth rebounded from 2009

onwards, achieving a CAGR of 60.1% through the end of 2012.

While conventional insurance goes against Shariah, due to the elements of gharar and riba in

insurance contracts, takaful embraces Islamic the principles of cooperation and mutual help.

Takaful is the smallest Islamic asset class with USD 15.2 billion in 2011 and, thus, represents

only 1.1% of global Islamic finance assets. Between 2007 and 2011, the global takaful market

had a CAGR of 19.1%.

Islamic microfinance is a burgeoning field with the potential to a have great economic and

social impact. A global CGAP survey estimated there to be 380,000 customers of Islamic

microfinance in 2007. Operations are currently concentrated in Indonesia, Bangladesh and

Afghanistan.

CHAPTER 2: RISKS IN FINANCIAL INSTITUTIONS AND

MARKETS

This report attempts to aggregate and discuss the myriad of risk-related challenges to Islamic

finance. It aims to examine the issues in the context of Islamic banking and IFIs both from

theoretical and practical standpoints. Risk pervades Islamic banking in ways similarly to

conventional finance; however, the idiosyncratic risks associated with Islamic finance, as well

as the constrictive nature of the sector, due to the confines placed on it by the Shari’ah, add

complexity. Accordingly, the purpose of this writing is to allow the reader to focus on risk as it

applies to Islamic financial activities. Islamic risk management strategy, still in its incipient

stages, will find guidance from this compilation and be able to reference the texts used in this

paper’s production.

The amalgam of entities involved in the financial services sector seems unending. Having said

that, as the Islamic finance industry has and continues to develop within the context of the

global financial sector, effective regulatory and other methods of stability become increasingly

important. This holds especially true for risk-related practices, which are vital to the industry’s

continued success. From risk measurement to risk management, there are a myriad of ways by

which financial service institutions and professionals mitigate risk. At its core, Islamic banking

vehicles aim to avoid any and all excessive risk. In fact, the fundamental differences between

Islamic and conventional finance are rooted in the fact that maysir (speculation) and gharar

(excessive risk) in all forms, both direct and indirect, are non-permissible elements that cannot

be present within any Islamic business transactions. During the sector’s incipient stages,

misinformation and a lack of full-scale effectiveness regarding practices concerning risk was

expected. However, as a one trillion dollar-plus sector, the proper coalescence amongst Islamic

financial institutions, policymakers, and regulatory agents in order to create a maintainable

risk management industry sub-sector is necessary for the Islamic financial services industry

(IFSI) to sustain growth.