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OIC

Organisation of Islamic Cooperation

OJK

Financial Service Authority (Indonesia)

PER

Profit Equalizing Reserves

PKR

Pakistani Rupees

PSAK

Financial Accounting Standard (Indonesia)

PSIA

Profit Sharing Investment Accounts

PTC

Participation Term Certificate (Pakistan)

REIT

Real Estate Investment Trust

RM

Malaysian Ringgit

ROSC

Reports on Standards and Codes

ROW

Rest of the World

SAC

Shariah

Advisory Council (Malaysia)

SAMA

Saudi Arabian Monetary Agency

SB

Shariah

Board

SBIF

Stability Board for Islamic Finance

SBP

State Bank of Pakistan (Central Bank)

SCM

Securities Commission Malaysia

SEC

Securities and Exchange Commission

SGF

Shariah Governance Framework

SHSB

Shari’ah High Supervisory Board (Sudan)

SLR

Statutory Liquidity Requirements

SMEs

Small and Medium Enterprises

SQR

Shariah

Quality Rating

SSB

Shariah Supervisory Board

UAE

United Arab Emirates

UCITS

Undertakings for the collective investment in transferable securities

UNCITRAL

United Nations Commission on International Trade Law

UK

United Kingdom

VAT

Value added tax

WAEMU

West African Economic and Monetary Union