id	sid	tid	token	lemma	pos
ejif-1641	1	1	paper	paper	NOUN
ejif-1641	1	2	title	title	NOUN
ejif-1641	1	3	(	(	PUNCT
ejif-1641	1	4	use	use	NOUN
ejif-1641	1	5	style	style	NOUN
ejif-1641	1	6	:	:	PUNCT
ejif-1641	1	7	paper	paper	NOUN
ejif-1641	1	8	title	title	NOUN
ejif-1641	1	9	)	)	PUNCT
ejif-1641	1	10	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-1641	1	11	issn	issn	VERB
ejif-1641	1	12	2421	2421	NUM
ejif-1641	1	13	-	-	SYM
ejif-1641	1	14	2172	2172	NUM
ejif-1641	1	15	1	1	NUM
ejif-1641	1	16	murabahah	murabahah	NOUN
ejif-1641	1	17	sukuk	sukuk	NOUN
ejif-1641	1	18	structure	structure	NOUN
ejif-1641	1	19	:	:	PUNCT
ejif-1641	1	20	the	the	DET
ejif-1641	1	21	shariah	shariah	PROPN
ejif-1641	1	22	challenges	challenge	NOUN
ejif-1641	1	23	and	and	CCONJ
ejif-1641	1	24	the	the	DET
ejif-1641	1	25	way	way	NOUN
ejif-1641	1	26	forward	forward	ADV
ejif-1641	1	27	abstract	abstract	ADJ
ejif-1641	1	28	—	—	PUNCT
ejif-1641	1	29	murabahah	murabahah	PROPN
ejif-1641	1	30	sukuk	sukuk	NOUN
ejif-1641	1	31	is	be	AUX
ejif-1641	1	32	an	an	DET
ejif-1641	1	33	islamic	islamic	PROPN
ejif-1641	1	34	trust	trust	NOUN
ejif-1641	1	35	contract	contract	NOUN
ejif-1641	1	36	which	which	PRON
ejif-1641	1	37	includes	include	VERB
ejif-1641	1	38	a	a	DET
ejif-1641	1	39	disclosure	disclosure	NOUN
ejif-1641	1	40	of	of	ADP
ejif-1641	1	41	the	the	DET
ejif-1641	1	42	original	original	ADJ
ejif-1641	1	43	cost	cost	NOUN
ejif-1641	1	44	and	and	CCONJ
ejif-1641	1	45	the	the	DET
ejif-1641	1	46	mark	mark	NOUN
ejif-1641	1	47	up	up	ADP
ejif-1641	1	48	.	.	PUNCT
ejif-1641	2	1	murabahah	murabahah	NOUN
ejif-1641	2	2	in	in	ADP
ejif-1641	2	3	islamic	islamic	ADJ
ejif-1641	2	4	jurisprudence	jurisprudence	NOUN
ejif-1641	2	5	means	mean	VERB
ejif-1641	2	6	a	a	DET
ejif-1641	2	7	contract	contract	NOUN
ejif-1641	2	8	of	of	ADP
ejif-1641	2	9	sale	sale	NOUN
ejif-1641	2	10	for	for	ADP
ejif-1641	2	11	the	the	DET
ejif-1641	2	12	equivalent	equivalent	ADJ
ejif-1641	2	13	price	price	NOUN
ejif-1641	2	14	of	of	ADP
ejif-1641	2	15	the	the	DET
ejif-1641	2	16	subject	subject	NOUN
ejif-1641	2	17	matter	matter	NOUN
ejif-1641	2	18	which	which	PRON
ejif-1641	2	19	includes	include	VERB
ejif-1641	2	20	its	its	PRON
ejif-1641	2	21	cost	cost	NOUN
ejif-1641	2	22	along	along	ADP
ejif-1641	2	23	with	with	ADP
ejif-1641	2	24	a	a	DET
ejif-1641	2	25	known	know	VERB
ejif-1641	2	26	additional	additional	ADJ
ejif-1641	2	27	profit	profit	NOUN
ejif-1641	2	28	.	.	PUNCT
ejif-1641	3	1	the	the	DET
ejif-1641	3	2	paper	paper	NOUN
ejif-1641	3	3	discusses	discuss	VERB
ejif-1641	3	4	issues	issue	NOUN
ejif-1641	3	5	related	relate	VERB
ejif-1641	3	6	to	to	ADP
ejif-1641	3	7	murabahah	murabahah	NOUN
ejif-1641	3	8	sukuk	sukuk	NOUN
ejif-1641	3	9	financing	financing	NOUN
ejif-1641	3	10	.	.	PUNCT
ejif-1641	4	1	it	it	PRON
ejif-1641	4	2	also	also	ADV
ejif-1641	4	3	provides	provide	VERB
ejif-1641	4	4	the	the	DET
ejif-1641	4	5	structural	structural	ADJ
ejif-1641	4	6	overview	overview	NOUN
ejif-1641	4	7	of	of	ADP
ejif-1641	4	8	murabahah	murabahah	NOUN
ejif-1641	4	9	in	in	ADP
ejif-1641	4	10	terms	term	NOUN
ejif-1641	4	11	of	of	ADP
ejif-1641	4	12	sukuk	sukuk	ADJ
ejif-1641	4	13	issuances	issuance	NOUN
ejif-1641	4	14	.	.	PUNCT
ejif-1641	5	1	the	the	DET
ejif-1641	5	2	paper	paper	NOUN
ejif-1641	5	3	highlighted	highlight	VERB
ejif-1641	5	4	three	three	NUM
ejif-1641	5	5	different	different	ADJ
ejif-1641	5	6	ways	way	NOUN
ejif-1641	5	7	of	of	ADP
ejif-1641	5	8	structuring	structure	VERB
ejif-1641	5	9	murabahah	murabahah	NOUN
ejif-1641	5	10	sukuk	sukuk	NOUN
ejif-1641	5	11	,	,	PUNCT
ejif-1641	5	12	it	it	PRON
ejif-1641	5	13	looks	look	VERB
ejif-1641	5	14	into	into	ADP
ejif-1641	5	15	the	the	DET
ejif-1641	5	16	structure	structure	NOUN
ejif-1641	5	17	of	of	ADP
ejif-1641	5	18	murabahah	murabahah	NOUN
ejif-1641	5	19	for	for	ADP
ejif-1641	5	20	asset	asset	NOUN
ejif-1641	5	21	acquisition	acquisition	NOUN
ejif-1641	5	22	,	,	PUNCT
ejif-1641	5	23	murabahah	murabahah	NOUN
ejif-1641	5	24	with	with	ADP
ejif-1641	5	25	inah	inah	PROPN
ejif-1641	5	26	transaction	transaction	NOUN
ejif-1641	5	27	and	and	CCONJ
ejif-1641	5	28	lastly	lastly	ADV
ejif-1641	5	29	murabahah	murabahah	NOUN
ejif-1641	5	30	with	with	ADP
ejif-1641	5	31	tawarruq	tawarruq	NOUN
ejif-1641	5	32	transaction	transaction	NOUN
ejif-1641	5	33	.	.	PUNCT
ejif-1641	6	1	the	the	DET
ejif-1641	6	2	paper	paper	NOUN
ejif-1641	6	3	concluded	conclude	VERB
ejif-1641	6	4	that	that	SCONJ
ejif-1641	6	5	according	accord	VERB
ejif-1641	6	6	to	to	ADP
ejif-1641	6	7	the	the	DET
ejif-1641	6	8	general	general	ADJ
ejif-1641	6	9	rules	rule	NOUN
ejif-1641	6	10	of	of	ADP
ejif-1641	6	11	shari’ah	shari’ah	PROPN
ejif-1641	6	12	,	,	PUNCT
ejif-1641	6	13	murabahah	murabahah	NOUN
ejif-1641	6	14	sukuk	sukuk	NOUN
ejif-1641	6	15	should	should	AUX
ejif-1641	6	16	not	not	PART
ejif-1641	6	17	be	be	AUX
ejif-1641	6	18	traded	trade	VERB
ejif-1641	6	19	at	at	ADP
ejif-1641	6	20	secondary	secondary	ADJ
ejif-1641	6	21	market	market	NOUN
ejif-1641	6	22	due	due	ADP
ejif-1641	6	23	to	to	ADP
ejif-1641	6	24	the	the	DET
ejif-1641	6	25	fact	fact	NOUN
ejif-1641	6	26	that	that	SCONJ
ejif-1641	6	27	it	it	PRON
ejif-1641	6	28	involved	involve	VERB
ejif-1641	6	29	the	the	DET
ejif-1641	6	30	sale	sale	NOUN
ejif-1641	6	31	of	of	ADP
ejif-1641	6	32	debt	debt	NOUN
ejif-1641	6	33	which	which	PRON
ejif-1641	6	34	is	be	AUX
ejif-1641	6	35	forbidden	forbid	VERB
ejif-1641	6	36	.	.	PUNCT
ejif-1641	7	1	however	however	ADV
ejif-1641	7	2	,	,	PUNCT
ejif-1641	7	3	murabahah	murabahah	PROPN
ejif-1641	7	4	sukuk	sukuk	NOUN
ejif-1641	7	5	might	might	AUX
ejif-1641	7	6	be	be	AUX
ejif-1641	7	7	negotiated	negotiate	VERB
ejif-1641	7	8	at	at	ADP
ejif-1641	7	9	the	the	DET
ejif-1641	7	10	secondary	secondary	ADJ
ejif-1641	7	11	market	market	NOUN
ejif-1641	7	12	if	if	SCONJ
ejif-1641	7	13	it	it	PRON
ejif-1641	7	14	forms	form	VERB
ejif-1641	7	15	a	a	DET
ejif-1641	7	16	small	small	ADJ
ejif-1641	7	17	part	part	NOUN
ejif-1641	7	18	of	of	ADP
ejif-1641	7	19	a	a	DET
ejif-1641	7	20	larger	large	ADJ
ejif-1641	7	21	portfolio	portfolio	NOUN
ejif-1641	7	22	comprising	comprise	VERB
ejif-1641	7	23	other	other	ADJ
ejif-1641	7	24	negotiable	negotiable	ADJ
ejif-1641	7	25	instruments	instrument	NOUN
ejif-1641	7	26	such	such	ADJ
ejif-1641	7	27	as	as	ADP
ejif-1641	7	28	ijarah	ijarah	NOUN
ejif-1641	7	29	sukuk	sukuk	NOUN
ejif-1641	7	30	,	,	PUNCT
ejif-1641	7	31	musharakah	musharakah	NOUN
ejif-1641	7	32	,	,	PUNCT
ejif-1641	7	33	and	and	CCONJ
ejif-1641	7	34	mudarabah	mudarabah	NOUN
ejif-1641	7	35	sukuk	sukuk	NOUN
ejif-1641	7	36	certificates	certificate	NOUN
ejif-1641	7	37	.	.	PUNCT
ejif-1641	8	1	keywordsmurabahah	keywordsmurabahah	PROPN
ejif-1641	8	2	sukuk	sukuk	NOUN
ejif-1641	8	3	;	;	PUNCT
ejif-1641	8	4	structural	structural	ADJ
ejif-1641	8	5	development	development	NOUN
ejif-1641	8	6	;	;	PUNCT
ejif-1641	8	7	shari’ah	shari’ah	NOUN
ejif-1641	8	8	challenges	challenge	VERB
ejif-1641	8	9	i.	i.	NOUN
ejif-1641	8	10	introduction	introduction	PROPN
ejif-1641	8	11	murabahah	murabahah	PROPN
ejif-1641	8	12	comes	come	VERB
ejif-1641	8	13	from	from	ADP
ejif-1641	8	14	the	the	DET
ejif-1641	8	15	word	word	NOUN
ejif-1641	8	16	ribh	ribh	NOUN
ejif-1641	8	17	which	which	PRON
ejif-1641	8	18	means	mean	VERB
ejif-1641	8	19	an	an	DET
ejif-1641	8	20	increase	increase	NOUN
ejif-1641	8	21	.	.	PUNCT
ejif-1641	9	1	technically	technically	ADV
ejif-1641	9	2	,	,	PUNCT
ejif-1641	9	3	murabahah	murabahah	PROPN
ejif-1641	9	4	is	be	AUX
ejif-1641	9	5	the	the	DET
ejif-1641	9	6	mark	mark	NOUN
ejif-1641	9	7	-	-	PUNCT
ejif-1641	9	8	up	up	NOUN
ejif-1641	9	9	disclosed	disclose	VERB
ejif-1641	9	10	to	to	ADP
ejif-1641	9	11	the	the	DET
ejif-1641	9	12	purchaser	purchaser	NOUN
ejif-1641	9	13	as	as	ADP
ejif-1641	9	14	per	per	ADP
ejif-1641	9	15	the	the	DET
ejif-1641	9	16	seller‟s	seller‟s	NOUN
ejif-1641	9	17	purchase	purchase	NOUN
ejif-1641	9	18	price	price	NOUN
ejif-1641	9	19	for	for	ADP
ejif-1641	9	20	a	a	DET
ejif-1641	9	21	trust	trust	NOUN
ejif-1641	9	22	-	-	PUNCT
ejif-1641	9	23	sale	sale	NOUN
ejif-1641	9	24	of	of	ADP
ejif-1641	9	25	a	a	DET
ejif-1641	9	26	certain	certain	ADJ
ejif-1641	9	27	specified	specified	ADJ
ejif-1641	9	28	asset	asset	NOUN
ejif-1641	9	29	,	,	PUNCT
ejif-1641	9	30	excluding	exclude	VERB
ejif-1641	9	31	monetary	monetary	ADJ
ejif-1641	9	32	assets	asset	NOUN
ejif-1641	9	33	such	such	ADJ
ejif-1641	9	34	as	as	ADP
ejif-1641	9	35	cash	cash	NOUN
ejif-1641	9	36	and	and	CCONJ
ejif-1641	9	37	receivables	receivables	NOUN
ejif-1641	9	38	.	.	PUNCT
ejif-1641	10	1	murabahah	murabahah	NOUN
ejif-1641	10	2	sale	sale	NOUN
ejif-1641	10	3	may	may	AUX
ejif-1641	10	4	be	be	AUX
ejif-1641	10	5	contracted	contract	VERB
ejif-1641	10	6	on	on	ADP
ejif-1641	10	7	cash	cash	NOUN
ejif-1641	10	8	or	or	CCONJ
ejif-1641	10	9	credit	credit	NOUN
ejif-1641	10	10	basis	basis	NOUN
ejif-1641	10	11	.	.	PUNCT
ejif-1641	11	1	in	in	ADP
ejif-1641	11	2	the	the	DET
ejif-1641	11	3	islamic	islamic	ADJ
ejif-1641	11	4	financial	financial	PROPN
ejif-1641	11	5	services	service	NOUN
ejif-1641	11	6	industry	industry	NOUN
ejif-1641	11	7	,	,	PUNCT
ejif-1641	11	8	murabahah	murabahah	PROPN
ejif-1641	11	9	is	be	AUX
ejif-1641	11	10	adopted	adopt	VERB
ejif-1641	11	11	in	in	ADP
ejif-1641	11	12	a	a	DET
ejif-1641	11	13	transaction	transaction	NOUN
ejif-1641	11	14	known	know	VERB
ejif-1641	11	15	as	as	ADP
ejif-1641	11	16	murabahah	murabahah	NOUN
ejif-1641	11	17	to	to	ADP
ejif-1641	11	18	the	the	DET
ejif-1641	11	19	purchase	purchase	NOUN
ejif-1641	11	20	orderer	orderer	NOUN
ejif-1641	11	21	(	(	PUNCT
ejif-1641	11	22	mpo	mpo	PROPN
ejif-1641	11	23	)	)	PUNCT
ejif-1641	11	24	whereby	whereby	SCONJ
ejif-1641	11	25	three	three	NUM
ejif-1641	11	26	parties	party	NOUN
ejif-1641	11	27	are	be	AUX
ejif-1641	11	28	involved	involve	VERB
ejif-1641	11	29	,	,	PUNCT
ejif-1641	11	30	namely	namely	ADV
ejif-1641	11	31	the	the	DET
ejif-1641	11	32	ifi	ifi	PROPN
ejif-1641	11	33	,	,	PUNCT
ejif-1641	11	34	the	the	DET
ejif-1641	11	35	supplier	supplier	NOUN
ejif-1641	11	36	and	and	CCONJ
ejif-1641	11	37	the	the	DET
ejif-1641	11	38	purchase	purchase	NOUN
ejif-1641	11	39	orderer	orderer	NOUN
ejif-1641	11	40	.	.	PUNCT
ejif-1641	12	1	the	the	DET
ejif-1641	12	2	murabahah	murabahah	PROPN
ejif-1641	12	3	credit	credit	NOUN
ejif-1641	12	4	sale	sale	NOUN
ejif-1641	12	5	of	of	ADP
ejif-1641	12	6	a	a	DET
ejif-1641	12	7	specified	specified	ADJ
ejif-1641	12	8	asset	asset	NOUN
ejif-1641	12	9	by	by	ADP
ejif-1641	12	10	an	an	DET
ejif-1641	12	11	ifi	ifi	NOUN
ejif-1641	12	12	to	to	ADP
ejif-1641	12	13	the	the	DET
ejif-1641	12	14	purchase	purchase	NOUN
ejif-1641	12	15	orderer	orderer	NOUN
ejif-1641	12	16	is	be	AUX
ejif-1641	12	17	at	at	ADP
ejif-1641	12	18	a	a	DET
ejif-1641	12	19	disclosed	disclose	VERB
ejif-1641	12	20	mark	mark	NOUN
ejif-1641	12	21	-	-	PUNCT
ejif-1641	12	22	up	up	ADP
ejif-1641	12	23	price	price	NOUN
ejif-1641	12	24	based	base	VERB
ejif-1641	12	25	on	on	ADP
ejif-1641	12	26	the	the	DET
ejif-1641	12	27	ifi‟s	ifi‟s	NUM
ejif-1641	12	28	cost	cost	NOUN
ejif-1641	12	29	of	of	ADP
ejif-1641	12	30	financing	finance	VERB
ejif-1641	12	31	the	the	DET
ejif-1641	12	32	purchase	purchase	NOUN
ejif-1641	12	33	.	.	PUNCT
ejif-1641	13	1	murabahah	murabahah	PROPN
ejif-1641	13	2	contract	contract	NOUN
ejif-1641	13	3	is	be	AUX
ejif-1641	13	4	valid	valid	ADJ
ejif-1641	13	5	if	if	SCONJ
ejif-1641	13	6	the	the	DET
ejif-1641	13	7	profit	profit	NOUN
ejif-1641	13	8	is	be	AUX
ejif-1641	13	9	made	make	VERB
ejif-1641	13	10	through	through	ADP
ejif-1641	13	11	one	one	NUM
ejif-1641	13	12	of	of	ADP
ejif-1641	13	13	the	the	DET
ejif-1641	13	14	two	two	NUM
ejif-1641	13	15	different	different	ADJ
ejif-1641	13	16	methods	method	NOUN
ejif-1641	13	17	,	,	PUNCT
ejif-1641	13	18	the	the	DET
ejif-1641	13	19	first	first	ADJ
ejif-1641	13	20	of	of	ADP
ejif-1641	13	21	which	which	PRON
ejif-1641	13	22	is	be	AUX
ejif-1641	13	23	bay	bay	PROPN
ejif-1641	13	24	almusawamah	almusawamah	PROPN
ejif-1641	13	25	.	.	PUNCT
ejif-1641	14	1	in	in	ADP
ejif-1641	14	2	this	this	DET
ejif-1641	14	3	contract	contract	NOUN
ejif-1641	14	4	the	the	DET
ejif-1641	14	5	price	price	NOUN
ejif-1641	14	6	of	of	ADP
ejif-1641	14	7	the	the	DET
ejif-1641	14	8	good	good	NOUN
ejif-1641	14	9	is	be	AUX
ejif-1641	14	10	specified	specify	VERB
ejif-1641	14	11	,	,	PUNCT
ejif-1641	14	12	followed	follow	VERB
ejif-1641	14	13	by	by	ADP
ejif-1641	14	14	the	the	DET
ejif-1641	14	15	method	method	NOUN
ejif-1641	14	16	of	of	ADP
ejif-1641	14	17	musawamah	musawamah	NOUN
ejif-1641	14	18	(	(	PUNCT
ejif-1641	14	19	price	price	NOUN
ejif-1641	14	20	negotiation	negotiation	NOUN
ejif-1641	14	21	)	)	PUNCT
ejif-1641	14	22	without	without	ADP
ejif-1641	14	23	mentioning	mention	VERB
ejif-1641	14	24	the	the	DET
ejif-1641	14	25	seller‟s	seller‟s	NOUN
ejif-1641	14	26	cost	cost	NOUN
ejif-1641	14	27	.	.	PUNCT
ejif-1641	15	1	the	the	DET
ejif-1641	15	2	second	second	ADJ
ejif-1641	15	3	valid	valid	ADJ
ejif-1641	15	4	murabahah	murabahah	NOUN
ejif-1641	15	5	contract	contract	NOUN
ejif-1641	15	6	is	be	AUX
ejif-1641	15	7	called	call	VERB
ejif-1641	15	8	bay	bay	PROPN
ejif-1641	15	9	al	al	PROPN
ejif-1641	15	10	-	-	PUNCT
ejif-1641	15	11	amanah	amanah	PROPN
ejif-1641	15	12	.	.	PUNCT
ejif-1641	16	1	in	in	ADP
ejif-1641	16	2	this	this	DET
ejif-1641	16	3	contract	contract	NOUN
ejif-1641	16	4	,	,	PUNCT
ejif-1641	16	5	the	the	DET
ejif-1641	16	6	buyer	buyer	NOUN
ejif-1641	16	7	trusts	trust	VERB
ejif-1641	16	8	the	the	DET
ejif-1641	16	9	seller	seller	NOUN
ejif-1641	16	10	to	to	PART
ejif-1641	16	11	honestly	honestly	ADV
ejif-1641	16	12	reveal	reveal	VERB
ejif-1641	16	13	the	the	DET
ejif-1641	16	14	actual	actual	ADJ
ejif-1641	16	15	cost	cost	NOUN
ejif-1641	16	16	of	of	ADP
ejif-1641	16	17	the	the	DET
ejif-1641	16	18	good	good	NOUN
ejif-1641	16	19	.	.	PUNCT
ejif-1641	17	1	the	the	DET
ejif-1641	17	2	buyer	buyer	NOUN
ejif-1641	17	3	then	then	ADV
ejif-1641	17	4	proposes	propose	VERB
ejif-1641	17	5	a	a	DET
ejif-1641	17	6	fair	fair	ADJ
ejif-1641	17	7	price	price	NOUN
ejif-1641	17	8	to	to	PART
ejif-1641	17	9	offer	offer	VERB
ejif-1641	17	10	the	the	DET
ejif-1641	17	11	seller	seller	NOUN
ejif-1641	17	12	based	base	VERB
ejif-1641	17	13	on	on	ADP
ejif-1641	17	14	the	the	DET
ejif-1641	17	15	seller‟s	seller‟s	NOUN
ejif-1641	17	16	cost	cost	NOUN
ejif-1641	17	17	.	.	PUNCT
ejif-1641	18	1	according	accord	VERB
ejif-1641	18	2	to	to	ADP
ejif-1641	18	3	bay	bay	PROPN
ejif-1641	18	4	amanah	amanah	PROPN
ejif-1641	18	5	,	,	PUNCT
ejif-1641	18	6	if	if	SCONJ
ejif-1641	18	7	he	he	PRON
ejif-1641	18	8	buys	buy	VERB
ejif-1641	18	9	the	the	DET
ejif-1641	18	10	good	good	NOUN
ejif-1641	18	11	for	for	ADP
ejif-1641	18	12	a	a	DET
ejif-1641	18	13	price	price	NOUN
ejif-1641	18	14	less	less	ADJ
ejif-1641	18	15	than	than	ADP
ejif-1641	18	16	the	the	DET
ejif-1641	18	17	actual	actual	ADJ
ejif-1641	18	18	price	price	NOUN
ejif-1641	18	19	,	,	PUNCT
ejif-1641	18	20	then	then	ADV
ejif-1641	18	21	it	it	PRON
ejif-1641	18	22	is	be	AUX
ejif-1641	18	23	called	call	VERB
ejif-1641	18	24	al	al	PROPN
ejif-1641	18	25	-	-	PUNCT
ejif-1641	18	26	wad‟iyyah	wad‟iyyah	NOUN
ejif-1641	18	27	.	.	PUNCT
ejif-1641	19	1	however	however	ADV
ejif-1641	19	2	,	,	PUNCT
ejif-1641	19	3	if	if	SCONJ
ejif-1641	19	4	he	he	PRON
ejif-1641	19	5	bought	buy	VERB
ejif-1641	19	6	the	the	DET
ejif-1641	19	7	good	good	NOUN
ejif-1641	19	8	at	at	ADP
ejif-1641	19	9	cost	cost	NOUN
ejif-1641	19	10	,	,	PUNCT
ejif-1641	19	11	the	the	DET
ejif-1641	19	12	transaction	transaction	NOUN
ejif-1641	19	13	turns	turn	VERB
ejif-1641	19	14	in	in	ADP
ejif-1641	19	15	to	to	ADP
ejif-1641	19	16	bay	bay	PROPN
ejif-1641	19	17	al	al	PROPN
ejif-1641	19	18	-	-	PUNCT
ejif-1641	19	19	tauliyah	tauliyah	NOUN
ejif-1641	19	20	.	.	PUNCT
ejif-1641	20	1	finally	finally	ADV
ejif-1641	20	2	,	,	PUNCT
ejif-1641	20	3	if	if	SCONJ
ejif-1641	20	4	the	the	DET
ejif-1641	20	5	good	good	NOUN
ejif-1641	20	6	was	be	AUX
ejif-1641	20	7	bought	buy	VERB
ejif-1641	20	8	for	for	ADP
ejif-1641	20	9	more	more	ADJ
ejif-1641	20	10	than	than	ADP
ejif-1641	20	11	its	its	PRON
ejif-1641	20	12	cost	cost	NOUN
ejif-1641	20	13	(	(	PUNCT
ejif-1641	20	14	which	which	PRON
ejif-1641	20	15	is	be	AUX
ejif-1641	20	16	the	the	DET
ejif-1641	20	17	norm	norm	NOUN
ejif-1641	20	18	)	)	PUNCT
ejif-1641	20	19	then	then	ADV
ejif-1641	20	20	the	the	DET
ejif-1641	20	21	transaction	transaction	NOUN
ejif-1641	20	22	becomes	become	VERB
ejif-1641	20	23	bay	bay	PROPN
ejif-1641	20	24	murabahah	murabahah	PROPN
ejif-1641	20	25	.	.	PUNCT
ejif-1641	21	1	the	the	DET
ejif-1641	21	2	majority	majority	NOUN
ejif-1641	21	3	of	of	ADP
ejif-1641	21	4	muslim	muslim	ADJ
ejif-1641	21	5	scholars	scholar	NOUN
ejif-1641	21	6	have	have	AUX
ejif-1641	21	7	agreed	agree	VERB
ejif-1641	21	8	that	that	SCONJ
ejif-1641	21	9	murabahah	murabahah	NOUN
ejif-1641	21	10	is	be	AUX
ejif-1641	21	11	a	a	DET
ejif-1641	21	12	genuine	genuine	ADJ
ejif-1641	21	13	islamic	islamic	ADJ
ejif-1641	21	14	amanah	amanah	PROPN
ejif-1641	21	15	based	base	VERB
ejif-1641	21	16	contract	contract	NOUN
ejif-1641	21	17	,	,	PUNCT
ejif-1641	21	18	its	its	PRON
ejif-1641	21	19	acceptance	acceptance	NOUN
ejif-1641	21	20	relayed	relay	VERB
ejif-1641	21	21	on	on	ADP
ejif-1641	21	22	the	the	DET
ejif-1641	21	23	provision	provision	NOUN
ejif-1641	21	24	of	of	ADP
ejif-1641	21	25	qur‟an	qur‟an	PROPN
ejif-1641	21	26	verses	verse	NOUN
ejif-1641	21	27	,	,	PUNCT
ejif-1641	21	28	the	the	DET
ejif-1641	21	29	sunnah	sunnah	NOUN
ejif-1641	21	30	,	,	PUNCT
ejif-1641	21	31	custom	custom	NOUN
ejif-1641	21	32	and	and	CCONJ
ejif-1641	21	33	general	general	ADJ
ejif-1641	21	34	rules	rule	NOUN
ejif-1641	21	35	of	of	ADP
ejif-1641	21	36	shari‟ah	shari‟ah	NOUN
ejif-1641	21	37	.	.	PUNCT
ejif-1641	22	1	in	in	ADP
ejif-1641	22	2	the	the	DET
ejif-1641	22	3	holy	holy	ADJ
ejif-1641	22	4	qur‟an	qur‟an	PROPN
ejif-1641	22	5	,	,	PUNCT
ejif-1641	22	6	allah	allah	PROPN
ejif-1641	22	7	the	the	DET
ejif-1641	22	8	almighty	almighty	PROPN
ejif-1641	22	9	said	say	VERB
ejif-1641	22	10	,	,	PUNCT
ejif-1641	22	11	“	"	PUNCT
ejif-1641	22	12	but	but	CCONJ
ejif-1641	22	13	allah	allah	PROPN
ejif-1641	22	14	has	have	AUX
ejif-1641	22	15	permitted	permit	VERB
ejif-1641	22	16	trade	trade	NOUN
ejif-1641	22	17	and	and	CCONJ
ejif-1641	22	18	has	have	AUX
ejif-1641	22	19	forbidden	forbid	VERB
ejif-1641	22	20	interest	interest	NOUN
ejif-1641	22	21	”	"	PUNCT
ejif-1641	22	22	and	and	CCONJ
ejif-1641	22	23	“	"	PUNCT
ejif-1641	22	24	there	there	PRON
ejif-1641	22	25	is	be	VERB
ejif-1641	22	26	no	no	DET
ejif-1641	22	27	blame	blame	NOUN
ejif-1641	22	28	upon	upon	SCONJ
ejif-1641	22	29	you	you	PRON
ejif-1641	22	30	for	for	ADP
ejif-1641	22	31	seeking	seek	VERB
ejif-1641	22	32	bounty	bounty	NOUN
ejif-1641	22	33	from	from	ADP
ejif-1641	22	34	your	your	PRON
ejif-1641	22	35	lord	lord	NOUN
ejif-1641	22	36	”	"	PUNCT
ejif-1641	22	37	and	and	CCONJ
ejif-1641	22	38	murabahah	murabahah	NOUN
ejif-1641	22	39	is	be	AUX
ejif-1641	22	40	part	part	NOUN
ejif-1641	22	41	of	of	ADP
ejif-1641	22	42	that	that	PRON
ejif-1641	22	43	.	.	PUNCT
ejif-1641	23	1	from	from	ADP
ejif-1641	23	2	the	the	DET
ejif-1641	23	3	sunnah	sunnah	NOUN
ejif-1641	23	4	,	,	PUNCT
ejif-1641	23	5	the	the	DET
ejif-1641	23	6	prophet	prophet	NOUN
ejif-1641	23	7	(	(	PUNCT
ejif-1641	23	8	saw	see	VERB
ejif-1641	23	9	)	)	PUNCT
ejif-1641	23	10	was	be	AUX
ejif-1641	23	11	reported	report	VERB
ejif-1641	23	12	to	to	PART
ejif-1641	23	13	have	have	AUX
ejif-1641	23	14	said	say	VERB
ejif-1641	23	15	,	,	PUNCT
ejif-1641	23	16	“	"	PUNCT
ejif-1641	23	17	the	the	DET
ejif-1641	23	18	best	good	ADJ
ejif-1641	23	19	jobs	job	NOUN
ejif-1641	23	20	is	be	AUX
ejif-1641	23	21	a	a	DET
ejif-1641	23	22	handy	handy	ADJ
ejif-1641	23	23	job	job	NOUN
ejif-1641	23	24	and	and	CCONJ
ejif-1641	23	25	any	any	DET
ejif-1641	23	26	other	other	ADJ
ejif-1641	23	27	explicable	explicable	ADJ
ejif-1641	23	28	business	business	NOUN
ejif-1641	23	29	”	"	PUNCT
ejif-1641	23	30	the	the	DET
ejif-1641	23	31	prophet	prophet	NOUN
ejif-1641	23	32	(	(	PUNCT
ejif-1641	23	33	saw	see	VERB
ejif-1641	23	34	)	)	PUNCT
ejif-1641	23	35	also	also	ADV
ejif-1641	23	36	said	say	VERB
ejif-1641	23	37	:	:	PUNCT
ejif-1641	23	38	“	"	PUNCT
ejif-1641	23	39	if	if	SCONJ
ejif-1641	23	40	the	the	DET
ejif-1641	23	41	type	type	NOUN
ejif-1641	23	42	of	of	ADP
ejif-1641	23	43	the	the	DET
ejif-1641	23	44	subject	subject	NOUN
ejif-1641	23	45	matter	matter	NOUN
ejif-1641	23	46	is	be	AUX
ejif-1641	23	47	different	different	ADJ
ejif-1641	23	48	,	,	PUNCT
ejif-1641	23	49	then	then	ADV
ejif-1641	23	50	you	you	PRON
ejif-1641	23	51	can	can	AUX
ejif-1641	23	52	sell	sell	VERB
ejif-1641	23	53	it	it	PRON
ejif-1641	23	54	as	as	SCONJ
ejif-1641	23	55	you	you	PRON
ejif-1641	23	56	wish	wish	VERB
ejif-1641	23	57	,	,	PUNCT
ejif-1641	23	58	if	if	SCONJ
ejif-1641	23	59	it	it	PRON
ejif-1641	23	60	is	be	AUX
ejif-1641	23	61	hand	hand	NOUN
ejif-1641	23	62	to	to	PART
ejif-1641	23	63	hand	hand	VERB
ejif-1641	23	64	”	"	PUNCT
ejif-1641	23	65	this	this	DET
ejif-1641	23	66	hadith	hadith	NOUN
ejif-1641	23	67	legalizes	legalize	VERB
ejif-1641	23	68	the	the	DET
ejif-1641	23	69	sale	sale	NOUN
ejif-1641	23	70	of	of	ADP
ejif-1641	23	71	subject	subject	ADJ
ejif-1641	23	72	matter	matter	NOUN
ejif-1641	23	73	at	at	ADP
ejif-1641	23	74	whatever	whatever	DET
ejif-1641	23	75	price	price	NOUN
ejif-1641	23	76	,	,	PUNCT
ejif-1641	23	77	whether	whether	SCONJ
ejif-1641	23	78	higher	high	ADJ
ejif-1641	23	79	or	or	CCONJ
ejif-1641	23	80	lower	low	ADJ
ejif-1641	23	81	than	than	ADP
ejif-1641	23	82	the	the	DET
ejif-1641	23	83	original	original	ADJ
ejif-1641	23	84	price	price	NOUN
ejif-1641	23	85	.	.	PUNCT
ejif-1641	24	1	imam	imam	PROPN
ejif-1641	24	2	al	al	PROPN
ejif-1641	24	3	-	-	PUNCT
ejif-1641	24	4	kasani	kasani	PROPN
ejif-1641	24	5	has	have	AUX
ejif-1641	24	6	recorded	record	VERB
ejif-1641	24	7	ijma	ijma	NOUN
ejif-1641	24	8	(	(	PUNCT
ejif-1641	24	9	consensus	consensus	NOUN
ejif-1641	24	10	)	)	PUNCT
ejif-1641	24	11	on	on	ADP
ejif-1641	24	12	bay	bay	NOUN
ejif-1641	24	13	murabahah	murabahah	NOUN
ejif-1641	24	14	and	and	CCONJ
ejif-1641	24	15	said	say	VERB
ejif-1641	24	16	people	people	NOUN
ejif-1641	24	17	have	have	AUX
ejif-1641	24	18	inherited	inherit	VERB
ejif-1641	24	19	such	such	ADJ
ejif-1641	24	20	transactions	transaction	NOUN
ejif-1641	24	21	since	since	SCONJ
ejif-1641	24	22	the	the	DET
ejif-1641	24	23	early	early	ADJ
ejif-1641	24	24	ages	age	NOUN
ejif-1641	24	25	without	without	ADP
ejif-1641	24	26	any	any	DET
ejif-1641	24	27	constraint	constraint	NOUN
ejif-1641	24	28	,	,	PUNCT
ejif-1641	24	29	which	which	PRON
ejif-1641	24	30	constitutes	constitute	VERB
ejif-1641	24	31	the	the	DET
ejif-1641	24	32	consensus	consensus	NOUN
ejif-1641	24	33	on	on	ADP
ejif-1641	24	34	its	its	PRON
ejif-1641	24	35	acceptability	acceptability	NOUN
ejif-1641	24	36	.	.	PUNCT
ejif-1641	25	1	in	in	ADP
ejif-1641	25	2	islamic	islamic	PROPN
ejif-1641	25	3	finance	finance	NOUN
ejif-1641	25	4	,	,	PUNCT
ejif-1641	25	5	the	the	DET
ejif-1641	25	6	term	term	NOUN
ejif-1641	25	7	murabahah	murabahah	NOUN
ejif-1641	25	8	is	be	AUX
ejif-1641	25	9	generally	generally	ADV
ejif-1641	25	10	used	use	VERB
ejif-1641	25	11	to	to	PART
ejif-1641	25	12	refer	refer	VERB
ejif-1641	25	13	to	to	ADP
ejif-1641	25	14	a	a	DET
ejif-1641	25	15	contractual	contractual	ADJ
ejif-1641	25	16	arrangement	arrangement	NOUN
ejif-1641	25	17	between	between	ADP
ejif-1641	25	18	a	a	DET
ejif-1641	25	19	customer	customer	NOUN
ejif-1641	25	20	and	and	CCONJ
ejif-1641	25	21	a	a	DET
ejif-1641	25	22	financier	financier	NOUN
ejif-1641	25	23	whereby	whereby	SCONJ
ejif-1641	25	24	the	the	DET
ejif-1641	25	25	financier	financier	NOUN
ejif-1641	25	26	would	would	AUX
ejif-1641	25	27	sell	sell	VERB
ejif-1641	25	28	specified	specified	ADJ
ejif-1641	25	29	assets	asset	NOUN
ejif-1641	25	30	or	or	CCONJ
ejif-1641	25	31	commodities	commodity	NOUN
ejif-1641	25	32	to	to	ADP
ejif-1641	25	33	the	the	DET
ejif-1641	25	34	customer	customer	NOUN
ejif-1641	25	35	for	for	ADP
ejif-1641	25	36	spot	spot	NOUN
ejif-1641	25	37	delivery	delivery	NOUN
ejif-1641	25	38	in	in	ADP
ejif-1641	25	39	the	the	DET
ejif-1641	25	40	expectation	expectation	NOUN
ejif-1641	25	41	that	that	SCONJ
ejif-1641	25	42	the	the	DET
ejif-1641	25	43	customer	customer	NOUN
ejif-1641	25	44	would	would	AUX
ejif-1641	25	45	be	be	AUX
ejif-1641	25	46	able	able	ADJ
ejif-1641	25	47	to	to	PART
ejif-1641	25	48	meet	meet	VERB
ejif-1641	25	49	its	its	PRON
ejif-1641	25	50	deferred	defer	VERB
ejif-1641	25	51	payment	payment	NOUN
ejif-1641	25	52	obligations	obligation	NOUN
ejif-1641	25	53	under	under	ADP
ejif-1641	25	54	the	the	DET
ejif-1641	25	55	murabahah	murabahah	NOUN
ejif-1641	25	56	agreement	agreement	NOUN
ejif-1641	25	57	.	.	PUNCT
ejif-1641	26	1	the	the	DET
ejif-1641	26	2	deferred	defer	VERB
ejif-1641	26	3	price	price	NOUN
ejif-1641	26	4	would	would	AUX
ejif-1641	26	5	typically	typically	ADV
ejif-1641	26	6	include	include	VERB
ejif-1641	26	7	the	the	DET
ejif-1641	26	8	cost	cost	NOUN
ejif-1641	26	9	price	price	NOUN
ejif-1641	26	10	at	at	ADP
ejif-1641	26	11	which	which	PRON
ejif-1641	26	12	the	the	DET
ejif-1641	26	13	financier	financier	NOUN
ejif-1641	26	14	had	have	AUX
ejif-1641	26	15	purchased	purchase	VERB
ejif-1641	26	16	the	the	DET
ejif-1641	26	17	assets	asset	NOUN
ejif-1641	26	18	,	,	PUNCT
ejif-1641	26	19	plus	plus	CCONJ
ejif-1641	26	20	a	a	DET
ejif-1641	26	21	pre	pre	ADJ
ejif-1641	26	22	-	-	ADJ
ejif-1641	26	23	agreed	agreed	ADJ
ejif-1641	26	24	payment	payment	NOUN
ejif-1641	26	25	representing	represent	VERB
ejif-1641	26	26	the	the	DET
ejif-1641	26	27	profit	profit	NOUN
ejif-1641	26	28	generated	generate	VERB
ejif-1641	26	29	from	from	ADP
ejif-1641	26	30	the	the	DET
ejif-1641	26	31	transaction	transaction	NOUN
ejif-1641	26	32	.	.	PUNCT
ejif-1641	27	1	the	the	DET
ejif-1641	27	2	payments	payment	NOUN
ejif-1641	27	3	of	of	ADP
ejif-1641	27	4	the	the	DET
ejif-1641	27	5	deferred	defer	VERB
ejif-1641	27	6	price	price	NOUN
ejif-1641	27	7	from	from	ADP
ejif-1641	27	8	the	the	DET
ejif-1641	27	9	customer	customer	NOUN
ejif-1641	27	10	may	may	AUX
ejif-1641	27	11	be	be	AUX
ejif-1641	27	12	structured	structure	VERB
ejif-1641	27	13	as	as	ADP
ejif-1641	27	14	periodical	periodical	ADJ
ejif-1641	27	15	payments	payment	NOUN
ejif-1641	27	16	on	on	ADP
ejif-1641	27	17	dates	date	NOUN
ejif-1641	27	18	specified	specify	VERB
ejif-1641	27	19	at	at	ADP
ejif-1641	27	20	the	the	DET
ejif-1641	27	21	outset	outset	NOUN
ejif-1641	27	22	,	,	PUNCT
ejif-1641	27	23	thus	thus	ADV
ejif-1641	27	24	creating	create	VERB
ejif-1641	27	25	an	an	DET
ejif-1641	27	26	income	income	NOUN
ejif-1641	27	27	stream	stream	NOUN
ejif-1641	27	28	for	for	ADP
ejif-1641	27	29	the	the	DET
ejif-1641	27	30	financier	financier	NOUN
ejif-1641	27	31	for	for	ADP
ejif-1641	27	32	the	the	DET
ejif-1641	27	33	term	term	NOUN
ejif-1641	27	34	of	of	ADP
ejif-1641	27	35	the	the	DET
ejif-1641	27	36	transaction	transaction	NOUN
ejif-1641	27	37	.	.	PUNCT
ejif-1641	28	1	similar	similar	ADJ
ejif-1641	28	2	characteristics	characteristic	NOUN
ejif-1641	28	3	of	of	ADP
ejif-1641	28	4	murabahah	murabahah	NOUN
ejif-1641	28	5	can	can	AUX
ejif-1641	28	6	also	also	ADV
ejif-1641	28	7	be	be	AUX
ejif-1641	28	8	adapted	adapt	VERB
ejif-1641	28	9	as	as	ADP
ejif-1641	28	10	an	an	DET
ejif-1641	28	11	underlying	underlie	VERB
ejif-1641	28	12	structure	structure	NOUN
ejif-1641	28	13	in	in	ADP
ejif-1641	28	14	a	a	DET
ejif-1641	28	15	sukuk	sukuk	ADJ
ejif-1641	28	16	issuance	issuance	NOUN
ejif-1641	28	17	.	.	PUNCT
ejif-1641	29	1	sukuk	sukuk	NOUN
ejif-1641	29	2	proceeds	proceed	NOUN
ejif-1641	29	3	from	from	ADP
ejif-1641	29	4	investors	investor	NOUN
ejif-1641	29	5	may	may	AUX
ejif-1641	29	6	be	be	AUX
ejif-1641	29	7	applied	apply	VERB
ejif-1641	29	8	by	by	ADP
ejif-1641	29	9	issuer	issuer	NOUN
ejif-1641	29	10	/	/	SYM
ejif-1641	29	11	spv	spv	PROPN
ejif-1641	29	12	to	to	PART
ejif-1641	29	13	acquire	acquire	VERB
ejif-1641	29	14	commodities	commodity	NOUN
ejif-1641	29	15	on	on	ADP
ejif-1641	29	16	behalf	behalf	NOUN
ejif-1641	29	17	of	of	ADP
ejif-1641	29	18	investors	investor	NOUN
ejif-1641	29	19	and	and	CCONJ
ejif-1641	29	20	sell	sell	VERB
ejif-1641	29	21	such	such	ADJ
ejif-1641	29	22	commodities	commodity	NOUN
ejif-1641	29	23	to	to	ADP
ejif-1641	29	24	the	the	DET
ejif-1641	29	25	originator	originator	NOUN
ejif-1641	29	26	to	to	PART
ejif-1641	29	27	generate	generate	VERB
ejif-1641	29	28	revenue	revenue	NOUN
ejif-1641	29	29	from	from	ADP
ejif-1641	29	30	the	the	DET
ejif-1641	29	31	murabahah	murabahah	NOUN
ejif-1641	29	32	deferred	defer	VERB
ejif-1641	29	33	selling	selling	NOUN
ejif-1641	29	34	price	price	NOUN
ejif-1641	29	35	which	which	PRON
ejif-1641	29	36	would	would	AUX
ejif-1641	29	37	be	be	AUX
ejif-1641	29	38	distributed	distribute	VERB
ejif-1641	29	39	to	to	ADP
ejif-1641	29	40	the	the	DET
ejif-1641	29	41	investors	investor	NOUN
ejif-1641	29	42	throughout	throughout	ADP
ejif-1641	29	43	the	the	DET
ejif-1641	29	44	term	term	NOUN
ejif-1641	29	45	of	of	ADP
ejif-1641	29	46	the	the	DET
ejif-1641	29	47	sukuk	sukuk	NOUN
ejif-1641	29	48	al	al	PROPN
ejif-1641	29	49	murabahah	murabahah	PROPN
ejif-1641	29	50	.	.	PUNCT
ejif-1641	30	1	sukuk	sukuk	PROPN
ejif-1641	30	2	al	al	PROPN
ejif-1641	30	3	-	-	PUNCT
ejif-1641	30	4	murabahah	murabahah	PROPN
ejif-1641	30	5	essentially	essentially	ADV
ejif-1641	30	6	represent	represent	VERB
ejif-1641	30	7	right	right	NOUN
ejif-1641	30	8	to	to	PART
ejif-1641	30	9	share	share	VERB
ejif-1641	30	10	in	in	ADP
ejif-1641	30	11	receivables	receivables	NOUN
ejif-1641	30	12	from	from	ADP
ejif-1641	30	13	the	the	DET
ejif-1641	30	14	originator	originator	NOUN
ejif-1641	30	15	of	of	ADP
ejif-1641	30	16	the	the	DET
ejif-1641	30	17	underlying	underlie	VERB
ejif-1641	30	18	murabahah	murabahah	NOUN
ejif-1641	30	19	,	,	PUNCT
ejif-1641	30	20	they	they	PRON
ejif-1641	30	21	are	be	AUX
ejif-1641	30	22	not	not	PART
ejif-1641	30	23	negotiable	negotiable	ADJ
ejif-1641	30	24	instruments	instrument	NOUN
ejif-1641	30	25	that	that	PRON
ejif-1641	30	26	can	can	AUX
ejif-1641	30	27	be	be	AUX
ejif-1641	30	28	negotiated	negotiate	VERB
ejif-1641	30	29	on	on	ADP
ejif-1641	30	30	the	the	DET
ejif-1641	30	31	secondary	secondary	ADJ
ejif-1641	30	32	market	market	NOUN
ejif-1641	30	33	because	because	SCONJ
ejif-1641	30	34	shari‟ah	shari‟ah	NOUN
ejif-1641	30	35	does	do	AUX
ejif-1641	30	36	not	not	PART
ejif-1641	30	37	permit	permit	VERB
ejif-1641	30	38	trading	trading	NOUN
ejif-1641	30	39	in	in	ADP
ejif-1641	30	40	debt	debt	NOUN
ejif-1641	30	41	except	except	SCONJ
ejif-1641	30	42	at	at	ADP
ejif-1641	30	43	par	par	NOUN
ejif-1641	30	44	value	value	NOUN
ejif-1641	30	45	.	.	PUNCT
ejif-1641	31	1	this	this	PRON
ejif-1641	31	2	reduces	reduce	VERB
ejif-1641	31	3	the	the	DET
ejif-1641	31	4	dr	dr	PROPN
ejif-1641	31	5	.	.	PROPN
ejif-1641	31	6	auwal	auwal	PROPN
ejif-1641	31	7	adam	adam	PROPN
ejif-1641	31	8	sa‟ad	sa‟ad	PROPN
ejif-1641	31	9	,	,	PUNCT
ejif-1641	31	10	dr	dr	PROPN
ejif-1641	31	11	.	.	PROPN
ejif-1641	31	12	uzaimah	uzaimah	PROPN
ejif-1641	31	13	bt	bt	PROPN
ejif-1641	31	14	ibrahim	ibrahim	PROPN
ejif-1641	31	15	,	,	PUNCT
ejif-1641	31	16	jr	jr	PROPN
ejif-1641	31	17	.	.	PROPN
ejif-1641	31	18	,	,	PUNCT
ejif-1641	31	19	and	and	CCONJ
ejif-1641	32	1	dr	dr	PROPN
ejif-1641	32	2	.	.	PROPN
ejif-1641	32	3	muhammad	muhammad	PROPN
ejif-1641	33	1	deen	deen	PROPN
ejif-1641	33	2	mohd	mohd	PROPN
ejif-1641	33	3	napiah	napiah	PROPN
ejif-1641	33	4	ejif	ejif	PROPN
ejif-1641	33	5	–	–	PUNCT
ejif-1641	33	6	european	european	PROPN
ejif-1641	33	7	journal	journal	PROPN
ejif-1641	33	8	of	of	ADP
ejif-1641	33	9	islamic	islamic	PROPN
ejif-1641	33	10	finance	finance	PROPN
ejif-1641	33	11	no	no	DET
ejif-1641	33	12	4	4	NUM
ejif-1641	33	13	,	,	PUNCT
ejif-1641	33	14	march	march	PROPN
ejif-1641	33	15	(	(	PUNCT
ejif-1641	33	16	2016	2016	NUM
ejif-1641	33	17	)	)	PUNCT
ejif-1641	34	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-1641	34	2	issn	issn	VERB
ejif-1641	34	3	2421	2421	NUM
ejif-1641	34	4	-	-	SYM
ejif-1641	34	5	2172	2172	NUM
ejif-1641	34	6	2	2	NUM
ejif-1641	34	7	popularity	popularity	NOUN
ejif-1641	34	8	of	of	ADP
ejif-1641	34	9	sukuk	sukuk	NOUN
ejif-1641	34	10	al	al	PROPN
ejif-1641	34	11	-	-	PUNCT
ejif-1641	34	12	murabaha	murabaha	NOUN
ejif-1641	34	13	in	in	ADP
ejif-1641	34	14	the	the	DET
ejif-1641	34	15	global	global	ADJ
ejif-1641	34	16	sukuk	sukuk	NOUN
ejif-1641	34	17	market	market	NOUN
ejif-1641	34	18	.	.	PUNCT
ejif-1641	35	1	murabahah	murabahah	PROPN
ejif-1641	35	2	certificates	certificate	NOUN
ejif-1641	35	3	are	be	AUX
ejif-1641	35	4	certificates	certificate	NOUN
ejif-1641	35	5	of	of	ADP
ejif-1641	35	6	equal	equal	ADJ
ejif-1641	35	7	value	value	NOUN
ejif-1641	35	8	issued	issue	VERB
ejif-1641	35	9	for	for	ADP
ejif-1641	35	10	the	the	DET
ejif-1641	35	11	purpose	purpose	NOUN
ejif-1641	35	12	of	of	ADP
ejif-1641	35	13	financing	finance	VERB
ejif-1641	35	14	the	the	DET
ejif-1641	35	15	purchase	purchase	NOUN
ejif-1641	35	16	of	of	ADP
ejif-1641	35	17	goods	good	NOUN
ejif-1641	35	18	through	through	ADP
ejif-1641	35	19	murabahah	murabahah	NOUN
ejif-1641	35	20	so	so	SCONJ
ejif-1641	35	21	that	that	SCONJ
ejif-1641	35	22	certificate	certificate	NOUN
ejif-1641	35	23	holders	holder	NOUN
ejif-1641	35	24	become	become	VERB
ejif-1641	35	25	the	the	DET
ejif-1641	35	26	owners	owner	NOUN
ejif-1641	35	27	of	of	ADP
ejif-1641	35	28	the	the	DET
ejif-1641	35	29	murabahah	murabahah	NOUN
ejif-1641	35	30	commodity	commodity	NOUN
ejif-1641	35	31	.	.	PUNCT
ejif-1641	36	1	therefore	therefore	ADV
ejif-1641	36	2	,	,	PUNCT
ejif-1641	36	3	murabahah	murabahah	PROPN
ejif-1641	36	4	sukuk	sukuk	NOUN
ejif-1641	36	5	refers	refer	VERB
ejif-1641	36	6	to	to	ADP
ejif-1641	36	7	securities	security	NOUN
ejif-1641	36	8	issuances	issuance	NOUN
ejif-1641	36	9	where	where	SCONJ
ejif-1641	36	10	the	the	DET
ejif-1641	36	11	underlying	underlie	VERB
ejif-1641	36	12	transaction	transaction	NOUN
ejif-1641	36	13	between	between	ADP
ejif-1641	36	14	the	the	DET
ejif-1641	36	15	issuer	issuer	NOUN
ejif-1641	36	16	and	and	CCONJ
ejif-1641	36	17	obligor	obligor	NOUN
ejif-1641	36	18	is	be	AUX
ejif-1641	36	19	a	a	DET
ejif-1641	36	20	sale	sale	NOUN
ejif-1641	36	21	then	then	ADV
ejif-1641	36	22	purchase	purchase	NOUN
ejif-1641	36	23	of	of	ADP
ejif-1641	36	24	an	an	DET
ejif-1641	36	25	asset	asset	NOUN
ejif-1641	36	26	at	at	ADP
ejif-1641	36	27	a	a	DET
ejif-1641	36	28	mark	mark	NOUN
ejif-1641	36	29	-	-	PUNCT
ejif-1641	36	30	up	up	NOUN
ejif-1641	36	31	of	of	ADP
ejif-1641	36	32	murabahah	murabahah	NOUN
ejif-1641	36	33	.	.	PUNCT
ejif-1641	37	1	various	various	ADJ
ejif-1641	37	2	murabahah	murabahah	NOUN
ejif-1641	37	3	sukuk	sukuk	NOUN
ejif-1641	37	4	methods	method	NOUN
ejif-1641	37	5	are	be	AUX
ejif-1641	37	6	available	available	ADJ
ejif-1641	37	7	.	.	PUNCT
ejif-1641	38	1	firstly	firstly	ADV
ejif-1641	38	2	,	,	PUNCT
ejif-1641	38	3	a	a	DET
ejif-1641	38	4	factual	factual	ADJ
ejif-1641	38	5	purchase	purchase	NOUN
ejif-1641	38	6	and	and	CCONJ
ejif-1641	38	7	sale	sale	NOUN
ejif-1641	38	8	of	of	ADP
ejif-1641	38	9	an	an	DET
ejif-1641	38	10	asset	asset	NOUN
ejif-1641	38	11	involving	involve	VERB
ejif-1641	38	12	three	three	NUM
ejif-1641	38	13	basic	basic	ADJ
ejif-1641	38	14	parties	party	NOUN
ejif-1641	38	15	in	in	ADP
ejif-1641	38	16	which	which	PRON
ejif-1641	38	17	the	the	DET
ejif-1641	38	18	asset	asset	NOUN
ejif-1641	38	19	moves	move	VERB
ejif-1641	38	20	linearly	linearly	ADV
ejif-1641	38	21	from	from	ADP
ejif-1641	38	22	seller	seller	NOUN
ejif-1641	38	23	to	to	PART
ejif-1641	38	24	buyer	buyer	VERB
ejif-1641	38	25	.	.	PUNCT
ejif-1641	39	1	secondly	secondly	ADV
ejif-1641	39	2	,	,	PUNCT
ejif-1641	39	3	a	a	DET
ejif-1641	39	4	pre	pre	ADJ
ejif-1641	39	5	-	-	ADJ
ejif-1641	39	6	arranged	arranged	ADJ
ejif-1641	39	7	sale	sale	NOUN
ejif-1641	39	8	and	and	CCONJ
ejif-1641	39	9	buy	buy	VERB
ejif-1641	39	10	back	back	ADV
ejif-1641	39	11	,	,	PUNCT
ejif-1641	39	12	or	or	CCONJ
ejif-1641	39	13	bai‟	bai‟	VERB
ejif-1641	39	14	al‟inah	al‟inah	PROPN
ejif-1641	39	15	,	,	PUNCT
ejif-1641	39	16	of	of	ADP
ejif-1641	39	17	the	the	DET
ejif-1641	39	18	same	same	ADJ
ejif-1641	39	19	asset	asset	NOUN
ejif-1641	39	20	between	between	ADP
ejif-1641	39	21	two	two	NUM
ejif-1641	39	22	parties	party	NOUN
ejif-1641	39	23	.	.	PUNCT
ejif-1641	40	1	thirdly	thirdly	ADV
ejif-1641	40	2	,	,	PUNCT
ejif-1641	40	3	a	a	DET
ejif-1641	40	4	three	three	NUM
ejif-1641	40	5	party	party	NOUN
ejif-1641	40	6	agency	agency	NOUN
ejif-1641	40	7	sale	sale	NOUN
ejif-1641	40	8	applying	apply	VERB
ejif-1641	40	9	commodity	commodity	NOUN
ejif-1641	40	10	murabahah	murabahah	NOUN
ejif-1641	40	11	,	,	PUNCT
ejif-1641	40	12	i.e.	i.e.	X
ejif-1641	40	13	tawarruq	tawarruq	NOUN
ejif-1641	40	14	.	.	PUNCT
ejif-1641	41	1	in	in	ADP
ejif-1641	41	2	malaysia	malaysia	PROPN
ejif-1641	41	3	,	,	PUNCT
ejif-1641	41	4	the	the	DET
ejif-1641	41	5	islamic	islamic	ADJ
ejif-1641	41	6	commercial	commercial	ADJ
ejif-1641	41	7	paper	paper	PROPN
ejif-1641	41	8	and	and	CCONJ
ejif-1641	41	9	mediumterm	mediumterm	NOUN
ejif-1641	41	10	note	note	NOUN
ejif-1641	41	11	programme	programme	NOUN
ejif-1641	41	12	are	be	AUX
ejif-1641	41	13	usually	usually	ADV
ejif-1641	41	14	structured	structure	VERB
ejif-1641	41	15	under	under	ADP
ejif-1641	41	16	murabahah	murabahah	PROPN
ejif-1641	41	17	notes	note	NOUN
ejif-1641	41	18	issuance	issuance	NOUN
ejif-1641	41	19	facilities	facility	NOUN
ejif-1641	41	20	.	.	PUNCT
ejif-1641	42	1	(	(	PUNCT
ejif-1641	42	2	munif	munif	NOUN
ejif-1641	42	3	)	)	PUNCT
ejif-1641	42	4	,	,	PUNCT
ejif-1641	42	5	while	while	SCONJ
ejif-1641	42	6	the	the	DET
ejif-1641	42	7	longer	long	ADV
ejif-1641	42	8	tenured	tenure	VERB
ejif-1641	42	9	programme	programme	NOUN
ejif-1641	42	10	usually	usually	ADV
ejif-1641	42	11	structured	structure	VERB
ejif-1641	42	12	under	under	ADP
ejif-1641	42	13	bai	bai	PROPN
ejif-1641	42	14	bithaman	bithaman	PROPN
ejif-1641	42	15	ajil	ajil	PROPN
ejif-1641	42	16	with	with	ADP
ejif-1641	42	17	islamic	islamic	ADJ
ejif-1641	42	18	debt	debt	NOUN
ejif-1641	42	19	securities	security	NOUN
ejif-1641	42	20	(	(	PUNCT
ejif-1641	42	21	baids	baid	NOUN
ejif-1641	42	22	)	)	PUNCT
ejif-1641	42	23	.	.	PUNCT
ejif-1641	43	1	the	the	DET
ejif-1641	43	2	market	market	NOUN
ejif-1641	43	3	utilizes	utilize	VERB
ejif-1641	43	4	munif	munif	NOUN
ejif-1641	43	5	for	for	ADP
ejif-1641	43	6	short	short	ADJ
ejif-1641	43	7	-	-	PUNCT
ejif-1641	43	8	term	term	NOUN
ejif-1641	43	9	maturities	maturity	NOUN
ejif-1641	43	10	,	,	PUNCT
ejif-1641	43	11	while	while	SCONJ
ejif-1641	43	12	it	it	PRON
ejif-1641	43	13	uses	use	VERB
ejif-1641	43	14	baids	baid	NOUN
ejif-1641	43	15	for	for	ADP
ejif-1641	43	16	long	long	ADJ
ejif-1641	43	17	-	-	PUNCT
ejif-1641	43	18	term	term	NOUN
ejif-1641	43	19	issuances	issuance	NOUN
ejif-1641	43	20	.	.	PUNCT
ejif-1641	44	1	this	this	PRON
ejif-1641	44	2	is	be	AUX
ejif-1641	44	3	,	,	PUNCT
ejif-1641	44	4	however	however	ADV
ejif-1641	44	5	,	,	PUNCT
ejif-1641	44	6	a	a	DET
ejif-1641	44	7	market	market	NOUN
ejif-1641	44	8	setup	setup	NOUN
ejif-1641	44	9	and	and	CCONJ
ejif-1641	44	10	not	not	PART
ejif-1641	44	11	a	a	DET
ejif-1641	44	12	shari‟ah	shari‟ah	NOUN
ejif-1641	44	13	arrangement	arrangement	NOUN
ejif-1641	44	14	.	.	PUNCT
ejif-1641	45	1	ii	ii	PROPN
ejif-1641	45	2	.	.	PROPN
ejif-1641	45	3	murabahah	murabahah	PROPN
ejif-1641	45	4	sukuk	sukuk	PROPN
ejif-1641	45	5	structure	structure	NOUN
ejif-1641	45	6	based	base	VERB
ejif-1641	45	7	on	on	ADP
ejif-1641	45	8	inah	inah	PROPN
ejif-1641	45	9	transaction	transaction	NOUN
ejif-1641	45	10	in	in	ADP
ejif-1641	45	11	this	this	DET
ejif-1641	45	12	structure	structure	NOUN
ejif-1641	45	13	,	,	PUNCT
ejif-1641	45	14	instead	instead	ADV
ejif-1641	45	15	of	of	ADP
ejif-1641	45	16	buying	buy	VERB
ejif-1641	45	17	an	an	DET
ejif-1641	45	18	asset	asset	NOUN
ejif-1641	45	19	from	from	ADP
ejif-1641	45	20	a	a	DET
ejif-1641	45	21	third	third	ADJ
ejif-1641	45	22	party	party	NOUN
ejif-1641	45	23	,	,	PUNCT
ejif-1641	45	24	the	the	DET
ejif-1641	45	25	spv	spv	NOUN
ejif-1641	45	26	buys	buy	VERB
ejif-1641	45	27	an	an	DET
ejif-1641	45	28	asset	asset	NOUN
ejif-1641	45	29	from	from	ADP
ejif-1641	45	30	the	the	DET
ejif-1641	45	31	company	company	NOUN
ejif-1641	45	32	itself	itself	PRON
ejif-1641	45	33	at	at	ADP
ejif-1641	45	34	the	the	DET
ejif-1641	45	35	time	time	NOUN
ejif-1641	45	36	of	of	ADP
ejif-1641	45	37	issuance	issuance	NOUN
ejif-1641	45	38	.	.	PUNCT
ejif-1641	46	1	the	the	DET
ejif-1641	46	2	spv	spv	NOUN
ejif-1641	46	3	then	then	ADV
ejif-1641	46	4	sales	sale	VERB
ejif-1641	46	5	the	the	DET
ejif-1641	46	6	same	same	ADJ
ejif-1641	46	7	asset	asset	NOUN
ejif-1641	46	8	back	back	ADV
ejif-1641	46	9	to	to	ADP
ejif-1641	46	10	the	the	DET
ejif-1641	46	11	company	company	NOUN
ejif-1641	46	12	at	at	ADP
ejif-1641	46	13	a	a	DET
ejif-1641	46	14	higher	high	ADJ
ejif-1641	46	15	deferred	deferred	ADJ
ejif-1641	46	16	price	price	NOUN
ejif-1641	46	17	.	.	PUNCT
ejif-1641	47	1	this	this	DET
ejif-1641	47	2	structure	structure	NOUN
ejif-1641	47	3	is	be	AUX
ejif-1641	47	4	known	know	VERB
ejif-1641	47	5	as	as	ADP
ejif-1641	47	6	bai	bai	PROPN
ejif-1641	47	7	inah	inah	PROPN
ejif-1641	47	8	.	.	PUNCT
ejif-1641	48	1	the	the	DET
ejif-1641	48	2	aaofi	aaofi	NOUN
ejif-1641	48	3	does	do	AUX
ejif-1641	48	4	not	not	PART
ejif-1641	48	5	permit	permit	VERB
ejif-1641	48	6	this	this	DET
ejif-1641	48	7	method	method	NOUN
ejif-1641	48	8	,	,	PUNCT
ejif-1641	48	9	and	and	CCONJ
ejif-1641	48	10	it	it	PRON
ejif-1641	48	11	is	be	AUX
ejif-1641	48	12	only	only	ADV
ejif-1641	48	13	practiced	practice	VERB
ejif-1641	48	14	extensively	extensively	ADV
ejif-1641	48	15	in	in	ADP
ejif-1641	48	16	malaysia	malaysia	PROPN
ejif-1641	48	17	.	.	PUNCT
ejif-1641	49	1	the	the	DET
ejif-1641	49	2	example	example	NOUN
ejif-1641	49	3	of	of	ADP
ejif-1641	49	4	murabahah	murabahah	PROPN
ejif-1641	49	5	sukuk	sukuk	NOUN
ejif-1641	49	6	based	base	VERB
ejif-1641	49	7	on	on	ADP
ejif-1641	49	8	inah	inah	PROPN
ejif-1641	49	9	transaction	transaction	NOUN
ejif-1641	49	10	is	be	AUX
ejif-1641	49	11	sunway	sunway	NOUN
ejif-1641	49	12	city	city	NOUN
ejif-1641	49	13	,	,	PUNCT
ejif-1641	49	14	a	a	DET
ejif-1641	49	15	property	property	NOUN
ejif-1641	49	16	developer	developer	NOUN
ejif-1641	49	17	in	in	ADP
ejif-1641	49	18	malaysia	malaysia	PROPN
ejif-1641	49	19	,	,	PUNCT
ejif-1641	49	20	the	the	DET
ejif-1641	49	21	sunway	sunway	NOUN
ejif-1641	49	22	is	be	AUX
ejif-1641	49	23	the	the	DET
ejif-1641	49	24	issuer	issuer	NOUN
ejif-1641	49	25	in	in	ADP
ejif-1641	49	26	this	this	DET
ejif-1641	49	27	sukuk	sukuk	NOUN
ejif-1641	49	28	as	as	SCONJ
ejif-1641	49	29	there	there	PRON
ejif-1641	49	30	is	be	VERB
ejif-1641	49	31	no	no	DET
ejif-1641	49	32	spv	spv	NOUN
ejif-1641	49	33	used	use	VERB
ejif-1641	49	34	in	in	ADP
ejif-1641	49	35	the	the	DET
ejif-1641	49	36	structure	structure	NOUN
ejif-1641	49	37	.	.	PUNCT
ejif-1641	50	1	sunway	sunway	PROPN
ejif-1641	50	2	obtained	obtain	VERB
ejif-1641	50	3	approval	approval	NOUN
ejif-1641	50	4	from	from	ADP
ejif-1641	50	5	sc	sc	PROPN
ejif-1641	50	6	on	on	ADP
ejif-1641	50	7	10	10	NUM
ejif-1641	50	8	october	october	PROPN
ejif-1641	50	9	,	,	PUNCT
ejif-1641	50	10	2007	2007	NUM
ejif-1641	50	11	to	to	PART
ejif-1641	50	12	issue	issue	VERB
ejif-1641	50	13	rm500	rm500	PROPN
ejif-1641	50	14	million	million	NUM
ejif-1641	50	15	murabahah	murabahah	NOUN
ejif-1641	50	16	sukuk	sukuk	NOUN
ejif-1641	50	17	under	under	ADP
ejif-1641	50	18	a	a	DET
ejif-1641	50	19	medium	medium	ADJ
ejif-1641	50	20	-	-	PUNCT
ejif-1641	50	21	term	term	NOUN
ejif-1641	50	22	note	note	NOUN
ejif-1641	50	23	(	(	PUNCT
ejif-1641	50	24	mtn	mtn	NOUN
ejif-1641	50	25	)	)	PUNCT
ejif-1641	50	26	program	program	NOUN
ejif-1641	50	27	.	.	PUNCT
ejif-1641	51	1	this	this	PRON
ejif-1641	51	2	allows	allow	VERB
ejif-1641	51	3	sunway	sunway	NOUN
ejif-1641	51	4	to	to	PART
ejif-1641	51	5	raise	raise	VERB
ejif-1641	51	6	sukuk	sukuk	NOUN
ejif-1641	51	7	in	in	ADP
ejif-1641	51	8	different	different	ADJ
ejif-1641	51	9	amounts	amount	NOUN
ejif-1641	51	10	within	within	ADP
ejif-1641	51	11	a	a	DET
ejif-1641	51	12	period	period	NOUN
ejif-1641	51	13	of	of	ADP
ejif-1641	51	14	15	15	NUM
ejif-1641	51	15	years	year	NOUN
ejif-1641	51	16	.	.	PUNCT
ejif-1641	52	1	sunway	sunway	NOUN
ejif-1641	52	2	will	will	AUX
ejif-1641	52	3	sell	sell	VERB
ejif-1641	52	4	an	an	DET
ejif-1641	52	5	identified	identify	VERB
ejif-1641	52	6	asset	asset	NOUN
ejif-1641	52	7	to	to	ADP
ejif-1641	52	8	facility	facility	NOUN
ejif-1641	52	9	agent	agent	NOUN
ejif-1641	52	10	hsbc	hsbc	PROPN
ejif-1641	52	11	bank	bank	PROPN
ejif-1641	52	12	on	on	ADP
ejif-1641	52	13	behalf	behalf	NOUN
ejif-1641	52	14	of	of	ADP
ejif-1641	52	15	the	the	DET
ejif-1641	52	16	investors	investor	NOUN
ejif-1641	52	17	on	on	ADP
ejif-1641	52	18	a	a	DET
ejif-1641	52	19	spot	spot	NOUN
ejif-1641	52	20	basis	basis	NOUN
ejif-1641	52	21	.	.	PUNCT
ejif-1641	53	1	an	an	DET
ejif-1641	53	2	asset	asset	NOUN
ejif-1641	53	3	purchase	purchase	NOUN
ejif-1641	53	4	agreement	agreement	NOUN
ejif-1641	53	5	will	will	AUX
ejif-1641	53	6	be	be	AUX
ejif-1641	53	7	signed	sign	VERB
ejif-1641	53	8	.	.	PUNCT
ejif-1641	54	1	the	the	DET
ejif-1641	54	2	investors	investor	NOUN
ejif-1641	54	3	will	will	AUX
ejif-1641	54	4	buy	buy	VERB
ejif-1641	54	5	the	the	DET
ejif-1641	54	6	asset	asset	NOUN
ejif-1641	54	7	and	and	CCONJ
ejif-1641	54	8	hsbc	hsbc	PROPN
ejif-1641	54	9	will	will	AUX
ejif-1641	54	10	pay	pay	VERB
ejif-1641	54	11	the	the	DET
ejif-1641	54	12	purchase	purchase	NOUN
ejif-1641	54	13	price	price	NOUN
ejif-1641	54	14	to	to	ADP
ejif-1641	54	15	sunway	sunway	NOUN
ejif-1641	54	16	with	with	ADP
ejif-1641	54	17	the	the	DET
ejif-1641	54	18	proceeds	proceed	NOUN
ejif-1641	54	19	raised	raise	VERB
ejif-1641	54	20	from	from	ADP
ejif-1641	54	21	the	the	DET
ejif-1641	54	22	issuance	issuance	NOUN
ejif-1641	54	23	of	of	ADP
ejif-1641	54	24	sukuk	sukuk	NOUN
ejif-1641	54	25	.	.	PUNCT
ejif-1641	55	1	when	when	SCONJ
ejif-1641	55	2	the	the	DET
ejif-1641	55	3	investors	investor	NOUN
ejif-1641	55	4	own	own	VERB
ejif-1641	55	5	the	the	DET
ejif-1641	55	6	asset	asset	NOUN
ejif-1641	55	7	they	they	PRON
ejif-1641	55	8	will	will	AUX
ejif-1641	55	9	then	then	ADV
ejif-1641	55	10	sell	sell	VERB
ejif-1641	55	11	it	it	PRON
ejif-1641	55	12	back	back	ADV
ejif-1641	55	13	to	to	ADP
ejif-1641	55	14	sunway	sunway	NOUN
ejif-1641	55	15	through	through	ADP
ejif-1641	55	16	hsbc	hsbc	PROPN
ejif-1641	55	17	on	on	ADP
ejif-1641	55	18	a	a	DET
ejif-1641	55	19	deferred	deferred	ADJ
ejif-1641	55	20	basis	basis	NOUN
ejif-1641	55	21	,	,	PUNCT
ejif-1641	55	22	the	the	DET
ejif-1641	55	23	deferred	deferred	ADJ
ejif-1641	55	24	selling	selling	NOUN
ejif-1641	55	25	price	price	NOUN
ejif-1641	55	26	will	will	AUX
ejif-1641	55	27	be	be	AUX
ejif-1641	55	28	higher	high	ADJ
ejif-1641	55	29	than	than	ADP
ejif-1641	55	30	the	the	DET
ejif-1641	55	31	spot	spot	NOUN
ejif-1641	55	32	purchase	purchase	NOUN
ejif-1641	55	33	price	price	NOUN
ejif-1641	55	34	.	.	PUNCT
ejif-1641	56	1	finally	finally	ADV
ejif-1641	56	2	sunway	sunway	PROPN
ejif-1641	56	3	issues	issue	VERB
ejif-1641	56	4	the	the	DET
ejif-1641	56	5	sukuk	sukuk	ADJ
ejif-1641	56	6	murabahah	murabahah	NOUN
ejif-1641	56	7	to	to	PART
ejif-1641	56	8	evidence	evidence	VERB
ejif-1641	56	9	its	its	PRON
ejif-1641	56	10	obligation	obligation	NOUN
ejif-1641	56	11	to	to	PART
ejif-1641	56	12	pay	pay	VERB
ejif-1641	56	13	the	the	DET
ejif-1641	56	14	deferred	defer	VERB
ejif-1641	56	15	selling	selling	NOUN
ejif-1641	56	16	price	price	NOUN
ejif-1641	56	17	.	.	PUNCT
ejif-1641	57	1	once	once	SCONJ
ejif-1641	57	2	the	the	DET
ejif-1641	57	3	sell	sell	NOUN
ejif-1641	57	4	contract	contract	NOUN
ejif-1641	57	5	has	have	AUX
ejif-1641	57	6	taken	take	VERB
ejif-1641	57	7	place	place	NOUN
ejif-1641	57	8	the	the	DET
ejif-1641	57	9	investors	investor	NOUN
ejif-1641	57	10	are	be	AUX
ejif-1641	57	11	no	no	ADV
ejif-1641	57	12	longer	long	ADV
ejif-1641	57	13	the	the	DET
ejif-1641	57	14	owners	owner	NOUN
ejif-1641	57	15	of	of	ADP
ejif-1641	57	16	the	the	DET
ejif-1641	57	17	underlying	underlie	VERB
ejif-1641	57	18	asset	asset	NOUN
ejif-1641	57	19	used	use	VERB
ejif-1641	57	20	to	to	PART
ejif-1641	57	21	facilitate	facilitate	VERB
ejif-1641	57	22	the	the	DET
ejif-1641	57	23	transaction	transaction	NOUN
ejif-1641	57	24	,	,	PUNCT
ejif-1641	57	25	what	what	PRON
ejif-1641	57	26	they	they	PRON
ejif-1641	57	27	own	own	VERB
ejif-1641	57	28	is	be	AUX
ejif-1641	57	29	the	the	DET
ejif-1641	57	30	entitlement	entitlement	NOUN
ejif-1641	57	31	or	or	CCONJ
ejif-1641	57	32	rights	right	NOUN
ejif-1641	57	33	to	to	ADP
ejif-1641	57	34	the	the	DET
ejif-1641	57	35	sale	sale	NOUN
ejif-1641	57	36	price	price	NOUN
ejif-1641	57	37	to	to	PART
ejif-1641	57	38	be	be	AUX
ejif-1641	57	39	paid	pay	VERB
ejif-1641	57	40	by	by	ADP
ejif-1641	57	41	sunway	sunway	PROPN
ejif-1641	57	42	.	.	PUNCT
ejif-1641	58	1	iii	iii	PROPN
ejif-1641	58	2	.	.	PROPN
ejif-1641	58	3	murabahah	murabahah	PROPN
ejif-1641	58	4	sukuk	sukuk	NOUN
ejif-1641	58	5	structure	structure	NOUN
ejif-1641	58	6	based	base	VERB
ejif-1641	58	7	on	on	ADP
ejif-1641	58	8	tawarruq	tawarruq	NOUN
ejif-1641	58	9	transaction	transaction	NOUN
ejif-1641	58	10	due	due	ADP
ejif-1641	58	11	to	to	ADP
ejif-1641	58	12	unacceptability	unacceptability	NOUN
ejif-1641	58	13	of	of	ADP
ejif-1641	58	14	bai	bai	PROPN
ejif-1641	58	15	al	al	PROPN
ejif-1641	58	16	-	-	PROPN
ejif-1641	58	17	inah	inah	PROPN
ejif-1641	58	18	structure	structure	NOUN
ejif-1641	58	19	for	for	ADP
ejif-1641	58	20	murabahah	murabahah	NOUN
ejif-1641	58	21	sukuk	sukuk	NOUN
ejif-1641	58	22	in	in	ADP
ejif-1641	58	23	the	the	DET
ejif-1641	58	24	middle	middle	PROPN
ejif-1641	58	25	east	east	PROPN
ejif-1641	58	26	,	,	PUNCT
ejif-1641	58	27	the	the	DET
ejif-1641	58	28	market	market	NOUN
ejif-1641	58	29	in	in	ADP
ejif-1641	58	30	those	those	DET
ejif-1641	58	31	countries	country	NOUN
ejif-1641	58	32	applied	apply	VERB
ejif-1641	58	33	tawarruq	tawarruq	NOUN
ejif-1641	58	34	structure	structure	NOUN
ejif-1641	58	35	with	with	ADP
ejif-1641	58	36	the	the	DET
ejif-1641	58	37	name	name	NOUN
ejif-1641	58	38	murabahah	murabahah	NOUN
ejif-1641	58	39	sukuk	sukuk	NOUN
ejif-1641	58	40	.	.	PUNCT
ejif-1641	59	1	in	in	ADP
ejif-1641	59	2	this	this	DET
ejif-1641	59	3	structure	structure	NOUN
ejif-1641	59	4	,	,	PUNCT
ejif-1641	59	5	instead	instead	ADV
ejif-1641	59	6	of	of	ADP
ejif-1641	59	7	buying	buy	VERB
ejif-1641	59	8	and	and	CCONJ
ejif-1641	59	9	selling	sell	VERB
ejif-1641	59	10	between	between	ADP
ejif-1641	59	11	two	two	NUM
ejif-1641	59	12	parties	party	NOUN
ejif-1641	59	13	,	,	PUNCT
ejif-1641	59	14	the	the	DET
ejif-1641	59	15	arranger	arranger	NOUN
ejif-1641	59	16	act	act	VERB
ejif-1641	59	17	as	as	ADP
ejif-1641	59	18	wakeel	wakeel	ADJ
ejif-1641	59	19	or	or	CCONJ
ejif-1641	59	20	purchasing	purchase	VERB
ejif-1641	59	21	and	and	CCONJ
ejif-1641	59	22	selling	sell	VERB
ejif-1641	59	23	agent	agent	NOUN
ejif-1641	59	24	to	to	PART
ejif-1641	59	25	trade	trade	VERB
ejif-1641	59	26	commodities	commodity	NOUN
ejif-1641	59	27	on	on	ADP
ejif-1641	59	28	behalf	behalf	NOUN
ejif-1641	59	29	of	of	ADP
ejif-1641	59	30	the	the	DET
ejif-1641	59	31	issuer	issuer	NOUN
ejif-1641	59	32	as	as	ADP
ejif-1641	59	33	in	in	ADP
ejif-1641	59	34	the	the	DET
ejif-1641	59	35	diagram	diagram	NOUN
ejif-1641	59	36	below	below	ADV
ejif-1641	59	37	:	:	PUNCT
ejif-1641	59	38	ejif	ejif	PROPN
ejif-1641	59	39	–	–	PUNCT
ejif-1641	59	40	european	european	PROPN
ejif-1641	59	41	journal	journal	PROPN
ejif-1641	59	42	of	of	ADP
ejif-1641	59	43	islamic	islamic	PROPN
ejif-1641	59	44	finance	finance	PROPN
ejif-1641	59	45	no	no	DET
ejif-1641	59	46	4	4	NUM
ejif-1641	59	47	,	,	PUNCT
ejif-1641	59	48	march	march	PROPN
ejif-1641	59	49	(	(	PUNCT
ejif-1641	59	50	2016	2016	NUM
ejif-1641	59	51	)	)	PUNCT
ejif-1641	60	1	http://www.ojs.unito.it/index.php/ejif	http://www.ojs.unito.it/index.php/ejif	PROPN
ejif-1641	60	2	issn	issn	VERB
ejif-1641	60	3	2421	2421	NUM
ejif-1641	60	4	-	-	SYM
ejif-1641	60	5	2172	2172	NUM
ejif-1641	60	6	3	3	NUM
ejif-1641	60	7	iv	iv	NOUN
ejif-1641	60	8	.	.	PUNCT
ejif-1641	61	1	conclusion	conclusion	NOUN
ejif-1641	61	2	murabahah	murabahah	NOUN
ejif-1641	61	3	sukuk	sukuk	NOUN
ejif-1641	61	4	could	could	AUX
ejif-1641	61	5	not	not	PART
ejif-1641	61	6	be	be	AUX
ejif-1641	61	7	traded	trade	VERB
ejif-1641	61	8	in	in	ADP
ejif-1641	61	9	the	the	DET
ejif-1641	61	10	secondary	secondary	ADJ
ejif-1641	61	11	market	market	NOUN
ejif-1641	61	12	according	accord	VERB
ejif-1641	61	13	to	to	ADP
ejif-1641	61	14	the	the	DET
ejif-1641	61	15	general	general	ADJ
ejif-1641	61	16	islamic	islamic	ADJ
ejif-1641	61	17	rules	rule	NOUN
ejif-1641	61	18	and	and	CCONJ
ejif-1641	61	19	regulations	regulation	NOUN
ejif-1641	61	20	.	.	PUNCT
ejif-1641	62	1	this	this	PRON
ejif-1641	62	2	is	be	AUX
ejif-1641	62	3	because	because	SCONJ
ejif-1641	62	4	the	the	DET
ejif-1641	62	5	contracts	contract	NOUN
ejif-1641	62	6	in	in	ADP
ejif-1641	62	7	the	the	DET
ejif-1641	62	8	sukuk	sukuk	ADJ
ejif-1641	62	9	structure	structure	NOUN
ejif-1641	62	10	involve	involve	VERB
ejif-1641	62	11	the	the	DET
ejif-1641	62	12	sale	sale	NOUN
ejif-1641	62	13	of	of	ADP
ejif-1641	62	14	debt	debt	NOUN
ejif-1641	62	15	which	which	PRON
ejif-1641	62	16	is	be	AUX
ejif-1641	62	17	prohibited	prohibit	VERB
ejif-1641	62	18	in	in	ADP
ejif-1641	62	19	the	the	DET
ejif-1641	62	20	islamic	islamic	ADJ
ejif-1641	62	21	law	law	NOUN
ejif-1641	62	22	.	.	PUNCT
ejif-1641	63	1	however	however	ADV
ejif-1641	63	2	,	,	PUNCT
ejif-1641	63	3	the	the	DET
ejif-1641	63	4	malaysian	malaysian	ADJ
ejif-1641	63	5	scholars	scholar	NOUN
ejif-1641	63	6	of	of	ADP
ejif-1641	63	7	the	the	DET
ejif-1641	63	8	opinion	opinion	NOUN
ejif-1641	63	9	that	that	SCONJ
ejif-1641	63	10	sale	sale	NOUN
ejif-1641	63	11	of	of	ADP
ejif-1641	63	12	debt	debt	NOUN
ejif-1641	63	13	is	be	AUX
ejif-1641	63	14	permissible	permissible	ADJ
ejif-1641	63	15	.	.	PUNCT
ejif-1641	64	1	their	their	PRON
ejif-1641	64	2	argument	argument	NOUN
ejif-1641	64	3	is	be	AUX
ejif-1641	64	4	based	base	VERB
ejif-1641	64	5	on	on	ADP
ejif-1641	64	6	the	the	DET
ejif-1641	64	7	argument	argument	NOUN
ejif-1641	64	8	originated	originate	VERB
ejif-1641	64	9	from	from	ADP
ejif-1641	64	10	ibn	ibn	PROPN
ejif-1641	64	11	qayyim	qayyim	PROPN
ejif-1641	64	12	aljawziyyah	aljawziyyah	NOUN
ejif-1641	64	13	,	,	PUNCT
ejif-1641	64	14	who	who	PRON
ejif-1641	64	15	demonstrates	demonstrate	VERB
ejif-1641	64	16	that	that	SCONJ
ejif-1641	64	17	the	the	DET
ejif-1641	64	18	majority	majority	NOUN
ejif-1641	64	19	of	of	ADP
ejif-1641	64	20	islamic	islamic	ADJ
ejif-1641	64	21	jurists	jurist	NOUN
ejif-1641	64	22	are	be	AUX
ejif-1641	64	23	unanimous	unanimous	ADJ
ejif-1641	64	24	in	in	ADP
ejif-1641	64	25	accepting	accept	VERB
ejif-1641	64	26	bay	bay	PROPN
ejif-1641	64	27	al	al	PROPN
ejif-1641	64	28	-	-	PUNCT
ejif-1641	64	29	dayn	dayn	PROPN
ejif-1641	64	30	in	in	ADP
ejif-1641	64	31	general	general	ADJ
ejif-1641	64	32	,	,	PUNCT
ejif-1641	64	33	they	they	PRON
ejif-1641	64	34	only	only	ADV
ejif-1641	64	35	differ	differ	VERB
ejif-1641	64	36	in	in	ADP
ejif-1641	64	37	opinion	opinion	NOUN
ejif-1641	64	38	about	about	ADP
ejif-1641	64	39	selling	sell	VERB
ejif-1641	64	40	debt	debt	NOUN
ejif-1641	64	41	to	to	ADP
ejif-1641	64	42	a	a	DET
ejif-1641	64	43	third	third	ADJ
ejif-1641	64	44	party	party	NOUN
ejif-1641	64	45	for	for	ADP
ejif-1641	64	46	the	the	DET
ejif-1641	64	47	reason	reason	NOUN
ejif-1641	64	48	that	that	PRON
ejif-1641	64	49	the	the	DET
ejif-1641	64	50	seller	seller	NOUN
ejif-1641	64	51	will	will	AUX
ejif-1641	64	52	not	not	PART
ejif-1641	64	53	be	be	AUX
ejif-1641	64	54	able	able	ADJ
ejif-1641	64	55	to	to	PART
ejif-1641	64	56	deliver	deliver	VERB
ejif-1641	64	57	the	the	DET
ejif-1641	64	58	sold	sell	VERB
ejif-1641	64	59	debt	debt	NOUN
ejif-1641	64	60	to	to	ADP
ejif-1641	64	61	the	the	DET
ejif-1641	64	62	buyer	buyer	NOUN
ejif-1641	64	63	.	.	PUNCT
ejif-1641	65	1	despite	despite	SCONJ
ejif-1641	65	2	being	be	AUX
ejif-1641	65	3	debt	debt	NOUN
ejif-1641	65	4	instruments	instrument	NOUN
ejif-1641	65	5	,	,	PUNCT
ejif-1641	65	6	murabahah	murabahah	PROPN
ejif-1641	65	7	sukuk	sukuk	NOUN
ejif-1641	65	8	certificates	certificate	NOUN
ejif-1641	65	9	may	may	AUX
ejif-1641	65	10	still	still	ADV
ejif-1641	65	11	be	be	AUX
ejif-1641	65	12	negotiable	negotiable	ADJ
ejif-1641	65	13	if	if	SCONJ
ejif-1641	65	14	they	they	PRON
ejif-1641	65	15	form	form	VERB
ejif-1641	65	16	a	a	DET
ejif-1641	65	17	small	small	ADJ
ejif-1641	65	18	part	part	NOUN
ejif-1641	65	19	of	of	ADP
ejif-1641	65	20	a	a	DET
ejif-1641	65	21	larger	large	ADJ
ejif-1641	65	22	portfolio	portfolio	NOUN
ejif-1641	65	23	comprising	comprising	NOUN
ejif-1641	65	24	mostly	mostly	ADV
ejif-1641	65	25	of	of	ADP
ejif-1641	65	26	other	other	ADJ
ejif-1641	65	27	negotiable	negotiable	ADJ
ejif-1641	65	28	instruments	instrument	NOUN
ejif-1641	65	29	such	such	ADJ
ejif-1641	65	30	as	as	ADP
ejif-1641	65	31	ijarah	ijarah	NOUN
ejif-1641	65	32	sukuk	sukuk	NOUN
ejif-1641	65	33	,	,	PUNCT
ejif-1641	65	34	musharakah	musharakah	NOUN
ejif-1641	65	35	,	,	PUNCT
ejif-1641	65	36	and	and	CCONJ
ejif-1641	65	37	mudarabah	mudarabah	NOUN
ejif-1641	65	38	sukuk	sukuk	NOUN
ejif-1641	65	39	.	.	PUNCT
ejif-1641	66	1	murabahah	murabahah	PROPN
ejif-1641	66	2	sukuk	sukuk	PROPN
ejif-1641	66	3	may	may	AUX
ejif-1641	66	4	be	be	AUX
ejif-1641	66	5	structured	structure	VERB
ejif-1641	66	6	to	to	PART
ejif-1641	66	7	facilitate	facilitate	VERB
ejif-1641	66	8	a	a	DET
ejif-1641	66	9	true	true	ADJ
ejif-1641	66	10	asset	asset	NOUN
ejif-1641	66	11	acquisition	acquisition	NOUN
ejif-1641	66	12	transaction	transaction	NOUN
ejif-1641	66	13	for	for	ADP
ejif-1641	66	14	companies	company	NOUN
ejif-1641	66	15	.	.	PUNCT
ejif-1641	67	1	in	in	ADP
ejif-1641	67	2	such	such	DET
ejif-1641	67	3	a	a	DET
ejif-1641	67	4	case	case	NOUN
ejif-1641	67	5	,	,	PUNCT
ejif-1641	67	6	the	the	DET
ejif-1641	67	7	company	company	NOUN
ejif-1641	67	8	is	be	AUX
ejif-1641	67	9	truly	truly	ADV
ejif-1641	67	10	interested	interested	ADJ
ejif-1641	67	11	to	to	PART
ejif-1641	67	12	own	own	VERB
ejif-1641	67	13	the	the	DET
ejif-1641	67	14	asset	asset	NOUN
ejif-1641	67	15	which	which	PRON
ejif-1641	67	16	is	be	AUX
ejif-1641	67	17	the	the	DET
ejif-1641	67	18	object	object	NOUN
ejif-1641	67	19	of	of	ADP
ejif-1641	67	20	the	the	DET
ejif-1641	67	21	sale	sale	NOUN
ejif-1641	67	22	.	.	PUNCT
ejif-1641	68	1	but	but	CCONJ
ejif-1641	68	2	most	most	ADJ
ejif-1641	68	3	murabahah	murabahah	PROPN
ejif-1641	68	4	sukuk	sukuk	NOUN
ejif-1641	68	5	structures	structure	NOUN
ejif-1641	68	6	are	be	AUX
ejif-1641	68	7	simply	simply	ADV
ejif-1641	68	8	aim	aim	VERB
ejif-1641	68	9	to	to	PART
ejif-1641	68	10	provide	provide	VERB
ejif-1641	68	11	the	the	DET
ejif-1641	68	12	cash	cash	NOUN
ejif-1641	68	13	to	to	ADP
ejif-1641	68	14	a	a	DET
ejif-1641	68	15	company	company	NOUN
ejif-1641	68	16	or	or	CCONJ
ejif-1641	68	17	sovereign	sovereign	ADJ
ejif-1641	68	18	.	.	PUNCT
ejif-1641	69	1	this	this	DET
ejif-1641	69	2	approach	approach	NOUN
ejif-1641	69	3	is	be	AUX
ejif-1641	69	4	achieved	achieve	VERB
ejif-1641	69	5	either	either	CCONJ
ejif-1641	69	6	through	through	ADP
ejif-1641	69	7	bai	bai	PROPN
ejif-1641	69	8	al	al	PROPN
ejif-1641	69	9	-	-	PROPN
ejif-1641	69	10	inah	inah	PROPN
ejif-1641	69	11	in	in	ADP
ejif-1641	69	12	malaysia	malaysia	PROPN
ejif-1641	69	13	or	or	CCONJ
ejif-1641	69	14	through	through	ADP
ejif-1641	69	15	tawarruq	tawarruq	NOUN
ejif-1641	69	16	in	in	ADP
ejif-1641	69	17	the	the	DET
ejif-1641	69	18	middle	middle	PROPN
ejif-1641	69	19	east	east	PROPN
ejif-1641	69	20	.	.	PUNCT
ejif-1641	70	1	however	however	ADV
ejif-1641	70	2	,	,	PUNCT
ejif-1641	70	3	in	in	ADP
ejif-1641	70	4	all	all	DET
ejif-1641	70	5	structures	structure	NOUN
ejif-1641	70	6	the	the	DET
ejif-1641	70	7	sukuk	sukuk	NOUN
ejif-1641	70	8	represent	represent	VERB
ejif-1641	70	9	a	a	DET
ejif-1641	70	10	receivable	receivable	NOUN
ejif-1641	70	11	arising	arise	VERB
ejif-1641	70	12	from	from	ADP
ejif-1641	70	13	a	a	DET
ejif-1641	70	14	permissible	permissible	ADJ
ejif-1641	70	15	sale	sale	NOUN
ejif-1641	70	16	transaction	transaction	NOUN
ejif-1641	70	17	under	under	ADP
ejif-1641	70	18	the	the	DET
ejif-1641	70	19	relevant	relevant	ADJ
ejif-1641	70	20	shari‟ah	shari‟ah	NOUN
ejif-1641	70	21	jurisdiction	jurisdiction	NOUN
ejif-1641	70	22	.	.	PUNCT
ejif-1641	71	1	thus	thus	ADV
ejif-1641	71	2	,	,	PUNCT
ejif-1641	71	3	murabahah	murabahah	PROPN
ejif-1641	71	4	sukuk	sukuk	NOUN
ejif-1641	71	5	are	be	AUX
ejif-1641	71	6	generally	generally	ADV
ejif-1641	71	7	not	not	PART
ejif-1641	71	8	tradable	tradable	ADJ
ejif-1641	71	9	in	in	ADP
ejif-1641	71	10	the	the	DET
ejif-1641	71	11	secondary	secondary	ADJ
ejif-1641	71	12	market	market	NOUN
ejif-1641	71	13	,	,	PUNCT
ejif-1641	71	14	except	except	SCONJ
ejif-1641	71	15	in	in	ADP
ejif-1641	71	16	malaysia	malaysia	PROPN
ejif-1641	71	17	.	.	PUNCT
ejif-1641	72	1	references	reference	NOUN
ejif-1641	72	2	[	[	X
ejif-1641	72	3	1	1	NUM
ejif-1641	72	4	]	]	PUNCT
ejif-1641	72	5	abdulqadir	abdulqadir	NOUN
ejif-1641	72	6	thomas	thomas	PROPN
ejif-1641	72	7	(	(	PUNCT
ejif-1641	72	8	2009	2009	NUM
ejif-1641	72	9	)	)	PUNCT
ejif-1641	72	10	.	.	PUNCT
ejif-1641	73	1	sukuk	sukuk	PROPN
ejif-1641	73	2	islamic	islamic	PROPN
ejif-1641	73	3	capital	capital	PROPN
ejif-1641	73	4	market	market	NOUN
ejif-1641	73	5	series	series	NOUN
ejif-1641	73	6	,	,	PUNCT
ejif-1641	73	7	malaysia	malaysia	NOUN
ejif-1641	73	8	:	:	PUNCT
ejif-1641	73	9	sweet	sweet	ADJ
ejif-1641	73	10	&	&	CCONJ
ejif-1641	73	11	maxwell	maxwell	PROPN
ejif-1641	73	12	asia	asia	PROPN
ejif-1641	73	13	bandar	bandar	PROPN
ejif-1641	73	14	sunway	sunway	PROPN
ejif-1641	73	15	selangor	selangor	PROPN
ejif-1641	73	16	.	.	PUNCT
ejif-1641	74	1	[	[	X
ejif-1641	74	2	2	2	NUM
ejif-1641	74	3	]	]	PUNCT
ejif-1641	74	4	imam	imam	NOUN
ejif-1641	74	5	alauddin	alauddin	NOUN
ejif-1641	74	6	abubakr	abubakr	NOUN
ejif-1641	74	7	bin	bin	PROPN
ejif-1641	74	8	mas‟ud	mas‟ud	PROPN
ejif-1641	74	9	al	al	PROPN
ejif-1641	74	10	-	-	PUNCT
ejif-1641	74	11	kasani	kasani	PROPN
ejif-1641	74	12	alhanafi	alhanafi	PROPN
ejif-1641	74	13	.	.	PUNCT
ejif-1641	75	1	(	(	PUNCT
ejif-1641	75	2	2005	2005	NUM
ejif-1641	75	3	)	)	PUNCT
ejif-1641	75	4	.	.	PUNCT
ejif-1641	76	1	badai‟	badai‟	PROPN
ejif-1641	76	2	al	al	PROPN
ejif-1641	76	3	-	-	PUNCT
ejif-1641	76	4	sana‟	sana‟	PROPN
ejif-1641	76	5	fi	fi	PROPN
ejif-1641	76	6	tartib	tartib	PROPN
ejif-1641	76	7	al	al	PROPN
ejif-1641	76	8	-	-	PUNCT
ejif-1641	76	9	sharaa‟i	sharaa‟i	NOUN
ejif-1641	76	10	.	.	PUNCT
ejif-1641	77	1	darul	darul	PROPN
ejif-1641	77	2	hadith	hadith	PROPN
ejif-1641	77	3	al	al	PROPN
ejif-1641	77	4	-	-	PUNCT
ejif-1641	77	5	qahirah	qahirah	PROPN
ejif-1641	77	6	,	,	PUNCT
ejif-1641	77	7	egypt	egypt	PROPN
ejif-1641	77	8	.	.	PUNCT
ejif-1641	78	1	[	[	X
ejif-1641	78	2	3	3	X
ejif-1641	78	3	]	]	X
ejif-1641	78	4	imam	imam	PROPN
ejif-1641	78	5	al	al	PROPN
ejif-1641	78	6	-	-	PUNCT
ejif-1641	78	7	sarkhasi	sarkhasi	PROPN
ejif-1641	78	8	.	.	PUNCT
ejif-1641	79	1	(	(	PUNCT
ejif-1641	79	2	2001	2001	NUM
ejif-1641	79	3	)	)	PUNCT
ejif-1641	79	4	.	.	PUNCT
ejif-1641	80	1	kitab	kitab	PROPN
ejif-1641	80	2	al	al	PROPN
ejif-1641	80	3	-	-	PUNCT
ejif-1641	80	4	mabsut	mabsut	PROPN
ejif-1641	80	5	.	.	PUNCT
ejif-1641	81	1	darul	darul	PROPN
ejif-1641	81	2	kutub	kutub	PROPN
ejif-1641	81	3	al-„ilmiyyah	al-„ilmiyyah	PROPN
ejif-1641	81	4	beirut	beirut	PROPN
ejif-1641	81	5	lebanon	lebanon	PROPN
ejif-1641	81	6	.	.	PUNCT
ejif-1641	82	1	[	[	X
ejif-1641	82	2	4	4	NUM
ejif-1641	82	3	]	]	X
ejif-1641	82	4	malaysian	malaysian	ADJ
ejif-1641	82	5	sukuk	sukuk	NOUN
ejif-1641	82	6	market	market	NOUN
ejif-1641	82	7	handbook	handbook	NOUN
ejif-1641	82	8	.	.	PUNCT
ejif-1641	83	1	(	(	PUNCT
ejif-1641	83	2	2009	2009	NUM
ejif-1641	83	3	)	)	PUNCT
ejif-1641	83	4	.	.	PUNCT
ejif-1641	84	1	your	your	PRON
ejif-1641	84	2	guide	guide	NOUN
ejif-1641	84	3	to	to	ADP
ejif-1641	84	4	the	the	DET
ejif-1641	84	5	malaysian	malaysian	ADJ
ejif-1641	84	6	islamic	islamic	ADJ
ejif-1641	84	7	capital	capital	NOUN
ejif-1641	84	8	market	market	NOUN
ejif-1641	84	9	.	.	PUNCT
ejif-1641	85	1	ram	ram	NOUN
ejif-1641	85	2	ratings	rating	NOUN
ejif-1641	85	3	services	service	NOUN
ejif-1641	85	4	berhad	berhad	VERB
ejif-1641	85	5	[	[	X
ejif-1641	85	6	5	5	NUM
ejif-1641	85	7	]	]	X
ejif-1641	85	8	mohammad	mohammad	PROPN
ejif-1641	85	9	hashim	hashim	PROPN
ejif-1641	85	10	kamali	kamali	PROPN
ejif-1641	85	11	(	(	PUNCT
ejif-1641	85	12	1990	1990	NUM
ejif-1641	85	13	)	)	PUNCT
ejif-1641	85	14	“	"	PUNCT
ejif-1641	85	15	islamic	islamic	ADJ
ejif-1641	85	16	commercial	commercial	ADJ
ejif-1641	85	17	law	law	NOUN
ejif-1641	85	18	:	:	PUNCT
ejif-1641	85	19	an	an	DET
ejif-1641	85	20	analysis	analysis	NOUN
ejif-1641	85	21	of	of	ADP
ejif-1641	85	22	futures	future	NOUN
ejif-1641	85	23	and	and	CCONJ
ejif-1641	85	24	options	option	NOUN
ejif-1641	85	25	”	"	PUNCT
ejif-1641	85	26	islamic	islamic	ADJ
ejif-1641	85	27	text	text	NOUN
ejif-1641	85	28	society	society	NOUN
ejif-1641	85	29	.	.	PUNCT
ejif-1641	86	1	[	[	X
ejif-1641	86	2	6	6	NUM
ejif-1641	86	3	]	]	X
ejif-1641	86	4	m.a	m.a	PROPN
ejif-1641	86	5	mannan	mannan	PROPN
ejif-1641	86	6	(	(	PUNCT
ejif-1641	86	7	1993	1993	NUM
ejif-1641	86	8	)	)	PUNCT
ejif-1641	86	9	.	.	PUNCT
ejif-1641	87	1	understanding	understand	VERB
ejif-1641	87	2	islamic	islamic	ADJ
ejif-1641	87	3	finance	finance	NOUN
ejif-1641	87	4	:	:	PUNCT
ejif-1641	87	5	a	a	DET
ejif-1641	87	6	study	study	NOUN
ejif-1641	87	7	of	of	ADP
ejif-1641	87	8	the	the	DET
ejif-1641	87	9	securities	security	NOUN
ejif-1641	87	10	market	market	NOUN
ejif-1641	87	11	in	in	ADP
ejif-1641	87	12	an	an	DET
ejif-1641	87	13	islamic	islamic	ADJ
ejif-1641	87	14	framework	framework	NOUN
ejif-1641	87	15	,	,	PUNCT
ejif-1641	87	16	by	by	ADP
ejif-1641	87	17	islamic	islamic	ADJ
ejif-1641	87	18	research	research	NOUN
ejif-1641	87	19	and	and	CCONJ
ejif-1641	87	20	training	training	NOUN
ejif-1641	87	21	institute	institute	PROPN
ejif-1641	87	22	islamic	islamic	PROPN
ejif-1641	87	23	development	development	PROPN
ejif-1641	87	24	bank	bank	PROPN
ejif-1641	87	25	jeddah	jeddah	PROPN
ejif-1641	87	26	.	.	PUNCT
ejif-1641	88	1	[	[	X
ejif-1641	88	2	7	7	X
ejif-1641	88	3	]	]	PUNCT
ejif-1641	88	4	principles	principle	NOUN
ejif-1641	88	5	and	and	CCONJ
ejif-1641	88	6	practices	practice	NOUN
ejif-1641	88	7	of	of	ADP
ejif-1641	88	8	shari‟ah	shari‟ah	NOUN
ejif-1641	88	9	in	in	ADP
ejif-1641	88	10	islamic	islamic	ADJ
ejif-1641	88	11	finance	finance	NOUN
ejif-1641	88	12	,	,	PUNCT
ejif-1641	88	13	shari‟ah	shari‟ah	DET
ejif-1641	88	14	advisory	advisory	ADJ
ejif-1641	88	15	council	council	PROPN
ejif-1641	88	16	of	of	ADP
ejif-1641	88	17	bank	bank	PROPN
ejif-1641	88	18	negara	negara	PROPN
ejif-1641	88	19	malaysia	malaysia	PROPN
ejif-1641	88	20	section	section	PROPN
ejif-1641	88	21	3	3	NUM
ejif-1641	88	22	no.8	no.8	PROPN
ejif-1641	88	23	p.4	p.4	NOUN
ejif-1641	88	24	[	[	X
ejif-1641	88	25	8	8	NUM
ejif-1641	88	26	]	]	PUNCT
ejif-1641	88	27	shari‟ah	shari‟ah	NOUN
ejif-1641	88	28	standards	standard	NOUN
ejif-1641	88	29	for	for	ADP
ejif-1641	88	30	financial	financial	ADJ
ejif-1641	88	31	institutions	institution	NOUN
ejif-1641	88	32	(	(	PUNCT
ejif-1641	88	33	2008	2008	NUM
ejif-1641	88	34	)	)	PUNCT
ejif-1641	88	35	.	.	PUNCT
ejif-1641	89	1	published	publish	VERB
ejif-1641	89	2	by	by	ADP
ejif-1641	89	3	the	the	DET
ejif-1641	89	4	accounting	accounting	NOUN
ejif-1641	89	5	and	and	CCONJ
ejif-1641	89	6	auditing	auditing	NOUN
ejif-1641	89	7	organization	organization	NOUN
ejif-1641	89	8	for	for	ADP
ejif-1641	89	9	islamic	islamic	ADJ
ejif-1641	89	10	financial	financial	ADJ
ejif-1641	89	11	institutions	institution	NOUN
ejif-1641	89	12	.	.	PUNCT
ejif-1641	90	1	[	[	X
ejif-1641	90	2	9	9	NUM
ejif-1641	90	3	]	]	X
ejif-1641	90	4	resolution	resolution	NOUN
ejif-1641	90	5	of	of	ADP
ejif-1641	90	6	the	the	DET
ejif-1641	90	7	securities	security	NOUN
ejif-1641	90	8	commission	commission	PROPN
ejif-1641	90	9	shari‟ah	shari‟ah	PRON
ejif-1641	90	10	advisory	advisory	PROPN
ejif-1641	90	11	council	council	PROPN
ejif-1641	90	12	malaysia	malaysia	PROPN
ejif-1641	90	13	,	,	PUNCT
ejif-1641	90	14	second	second	ADJ
ejif-1641	90	15	edition	edition	NOUN
ejif-1641	90	16	2007	2007	NUM
ejif-1641	90	17	ejif	ejif	PROPN
ejif-1641	90	18	–	–	PUNCT
ejif-1641	90	19	european	european	PROPN
ejif-1641	90	20	journal	journal	PROPN
ejif-1641	90	21	of	of	ADP
ejif-1641	90	22	islamic	islamic	PROPN
ejif-1641	90	23	finance	finance	PROPN
ejif-1641	90	24	editorial	editorial	ADJ
ejif-1641	90	25	team	team	NOUN
ejif-1641	90	26	editor	editor	NOUN
ejif-1641	90	27	in	in	ADP
ejif-1641	90	28	chief	chief	ADJ
ejif-1641	90	29	prof	prof	NOUN
ejif-1641	90	30	.	.	PUNCT
ejif-1641	91	1	paolo	paolo	PROPN
ejif-1641	91	2	pietro	pietro	PROPN
ejif-1641	91	3	biancone	biancone	NOUN
ejif-1641	91	4	,	,	PUNCT
ejif-1641	91	5	university	university	PROPN
ejif-1641	91	6	of	of	ADP
ejif-1641	91	7	turin	turin	PROPN
ejif-1641	91	8	,	,	PUNCT
ejif-1641	91	9	italy	italy	PROPN
ejif-1641	91	10	editorial	editorial	PROPN
ejif-1641	91	11	board	board	PROPN
ejif-1641	91	12	prof	prof	PROPN
ejif-1641	91	13	.	.	PUNCT
ejif-1641	92	1	dian	dian	PROPN
ejif-1641	92	2	masyita	masyita	PROPN
ejif-1641	92	3	,	,	PUNCT
ejif-1641	92	4	university	university	NOUN
ejif-1641	92	5	of	of	ADP
ejif-1641	92	6	padjadjaran	padjadjaran	PROPN
ejif-1641	92	7	,	,	PUNCT
ejif-1641	92	8	indonesia	indonesia	PROPN
ejif-1641	92	9	prof	prof	PROPN
ejif-1641	92	10	.	.	PUNCT
ejif-1641	93	1	abdulazeem	abdulazeem	PROPN
ejif-1641	93	2	abozaid	abozaid	PROPN
ejif-1641	93	3	,	,	PUNCT
ejif-1641	93	4	qatar	qatar	PROPN
ejif-1641	93	5	faculty	faculty	NOUN
ejif-1641	93	6	of	of	ADP
ejif-1641	93	7	islamic	islamic	ADJ
ejif-1641	93	8	studies	study	NOUN
ejif-1641	93	9	–	–	PUNCT
ejif-1641	93	10	qatar	qatar	PROPN
ejif-1641	93	11	prof	prof	NOUN
ejif-1641	93	12	.	.	PUNCT
ejif-1641	94	1	ahmad	ahmad	PROPN
ejif-1641	94	2	aref	aref	PROPN
ejif-1641	94	3	almazari	almazari	PROPN
ejif-1641	94	4	,	,	PUNCT
ejif-1641	94	5	king	king	PROPN
ejif-1641	94	6	saud	saud	PROPN
ejif-1641	94	7	university	university	PROPN
ejif-1641	94	8	,	,	PUNCT
ejif-1641	94	9	saudi	saudi	PROPN
ejif-1641	94	10	arabia	arabia	PROPN
ejif-1641	94	11	prof	prof	PROPN
ejif-1641	94	12	.	.	PUNCT
ejif-1641	95	1	nidal	nidal	PROPN
ejif-1641	95	2	a.	a.	PROPN
ejif-1641	95	3	alsayyed	alsayye	VERB
ejif-1641	95	4	,	,	PUNCT
ejif-1641	95	5	inayah	inayah	VERB
ejif-1641	95	6	islamic	islamic	PROPN
ejif-1641	95	7	finance	finance	PROPN
ejif-1641	95	8	research	research	PROPN
ejif-1641	95	9	institute	institute	PROPN
ejif-1641	95	10	,	,	PUNCT
ejif-1641	95	11	usa	usa	PROPN
ejif-1641	95	12	prof	prof	PROPN
ejif-1641	95	13	.	.	PUNCT
ejif-1641	96	1	roberta	roberta	PROPN
ejif-1641	96	2	aluffi	aluffi	PROPN
ejif-1641	96	3	,	,	PUNCT
ejif-1641	96	4	university	university	PROPN
ejif-1641	96	5	of	of	ADP
ejif-1641	96	6	turin	turin	PROPN
ejif-1641	96	7	italy	italy	PROPN
ejif-1641	96	8	prof	prof	PROPN
ejif-1641	96	9	.	.	PUNCT
ejif-1641	97	1	ghassen	ghassen	PROPN
ejif-1641	97	2	bouslama	bouslama	PROPN
ejif-1641	97	3	,	,	PUNCT
ejif-1641	97	4	neoma	neoma	PROPN
ejif-1641	97	5	business	business	PROPN
ejif-1641	97	6	school	school	PROPN
ejif-1641	97	7	campus	campus	NOUN
ejif-1641	97	8	de	de	X
ejif-1641	97	9	reims	reims	X
ejif-1641	97	10	,	,	PUNCT
ejif-1641	97	11	france	france	PROPN
ejif-1641	97	12	prof	prof	PROPN
ejif-1641	97	13	.	.	PUNCT
ejif-1641	98	1	nazam	nazam	PROPN
ejif-1641	98	2	dzolkarnaini	dzolkarnaini	PROPN
ejif-1641	98	3	,	,	PUNCT
ejif-1641	98	4	salford	salford	PROPN
ejif-1641	98	5	university	university	PROPN
ejif-1641	98	6	,	,	PUNCT
ejif-1641	98	7	uk	uk	PROPN
ejif-1641	98	8	prof	prof	PROPN
ejif-1641	98	9	.	.	PUNCT
ejif-1641	99	1	kabir	kabir	PROPN
ejif-1641	99	2	hassan	hassan	PROPN
ejif-1641	99	3	,	,	PUNCT
ejif-1641	99	4	university	university	NOUN
ejif-1641	99	5	of	of	ADP
ejif-1641	99	6	new	new	PROPN
ejif-1641	99	7	orleans	orleans	PROPN
ejif-1641	99	8	,	,	PUNCT
ejif-1641	99	9	usa	usa	PROPN
ejif-1641	99	10	prof	prof	PROPN
ejif-1641	99	11	.	.	PUNCT
ejif-1641	100	1	khaled	khaled	PROPN
ejif-1641	100	2	hussainey	hussainey	PROPN
ejif-1641	100	3	,	,	PUNCT
ejif-1641	100	4	university	university	NOUN
ejif-1641	100	5	of	of	ADP
ejif-1641	100	6	plymouth	plymouth	PROPN
ejif-1641	100	7	,	,	PUNCT
ejif-1641	100	8	uk	uk	PROPN
ejif-1641	100	9	prof	prof	PROPN
ejif-1641	100	10	.	.	PUNCT
ejif-1641	101	1	rifki	rifki	PROPN
ejif-1641	101	2	ismal	ismal	NOUN
ejif-1641	101	3	,	,	PUNCT
ejif-1641	101	4	university	university	NOUN
ejif-1641	101	5	of	of	ADP
ejif-1641	101	6	indonesia	indonesia	PROPN
ejif-1641	101	7	prof	prof	PROPN
ejif-1641	101	8	.	.	PUNCT
ejif-1641	102	1	tariqullah	tariqullah	PROPN
ejif-1641	102	2	khan	khan	PROPN
ejif-1641	102	3	,	,	PUNCT
ejif-1641	102	4	hamad	hamad	PROPN
ejif-1641	102	5	bin	bin	PROPN
ejif-1641	102	6	khalifa	khalifa	PROPN
ejif-1641	102	7	university	university	PROPN
ejif-1641	102	8	,	,	PUNCT
ejif-1641	102	9	qatar	qatar	PROPN
ejif-1641	102	10	prof	prof	PROPN
ejif-1641	102	11	.	.	PROPN
ejif-1641	103	1	ali	ali	PROPN
ejif-1641	103	2	khorshid	khorshid	PROPN
ejif-1641	103	3	,	,	PUNCT
ejif-1641	103	4	icma	icma	NOUN
ejif-1641	103	5	centre	centre	NOUN
ejif-1641	103	6	reading	read	VERB
ejif-1641	103	7	university	university	PROPN
ejif-1641	103	8	uk	uk	PROPN
ejif-1641	103	9	prof	prof	PROPN
ejif-1641	103	10	.	.	PUNCT
ejif-1641	104	1	amir	amir	PROPN
ejif-1641	104	2	kia	kia	PROPN
ejif-1641	104	3	,	,	PUNCT
ejif-1641	104	4	utah	utah	PROPN
ejif-1641	104	5	valley	valley	PROPN
ejif-1641	104	6	university	university	PROPN
ejif-1641	104	7	,	,	PUNCT
ejif-1641	104	8	usa	usa	PROPN
ejif-1641	104	9	prof	prof	PROPN
ejif-1641	104	10	.	.	PUNCT
ejif-1641	105	1	laurent	laurent	PROPN
ejif-1641	105	2	marliere	marliere	ADV
ejif-1641	105	3	,	,	PUNCT
ejif-1641	105	4	université	université	PROPN
ejif-1641	105	5	paris	paris	PROPN
ejif-1641	105	6	-	-	PUNCT
ejif-1641	105	7	dauphine	dauphine	PROPN
ejif-1641	105	8	france	france	PROPN
ejif-1641	105	9	prof	prof	PROPN
ejif-1641	105	10	.	.	PUNCT
ejif-1641	106	1	federica	federica	PROPN
ejif-1641	106	2	miglietta	miglietta	PROPN
ejif-1641	106	3	,	,	PUNCT
ejif-1641	106	4	university	university	NOUN
ejif-1641	106	5	of	of	ADP
ejif-1641	106	6	bari	bari	PROPN
ejif-1641	106	7	italy	italy	PROPN
ejif-1641	106	8	prof	prof	PROPN
ejif-1641	106	9	.	.	PUNCT
ejif-1641	107	1	hakim	hakim	PROPN
ejif-1641	107	2	ben	ben	PROPN
ejif-1641	107	3	othman	othman	PROPN
ejif-1641	107	4	,	,	PUNCT
ejif-1641	107	5	university	university	PROPN
ejif-1641	107	6	of	of	ADP
ejif-1641	107	7	tunis	tunis	PROPN
ejif-1641	107	8	tunisia	tunisia	PROPN
ejif-1641	107	9	prof	prof	PROPN
ejif-1641	107	10	.	.	PUNCT
ejif-1641	108	1	mohamed	mohamed	PROPN
ejif-1641	108	2	ramady	ramady	PROPN
ejif-1641	108	3	,	,	PUNCT
ejif-1641	108	4	king	king	PROPN
ejif-1641	108	5	fahd	fahd	PROPN
ejif-1641	108	6	university	university	PROPN
ejif-1641	108	7	of	of	ADP
ejif-1641	108	8	petroleum	petroleum	NOUN
ejif-1641	108	9	and	and	CCONJ
ejif-1641	108	10	minerals	mineral	NOUN
ejif-1641	108	11	,	,	PUNCT
ejif-1641	109	1	saudi	saudi	PROPN
ejif-1641	109	2	arabia	arabia	PROPN
ejif-1641	109	3	prof	prof	PROPN
ejif-1641	109	4	.	.	PROPN
ejif-1641	109	5	mamunur	mamunur	PROPN
ejif-1641	109	6	rashid	rashid	PROPN
ejif-1641	109	7	,	,	PUNCT
ejif-1641	109	8	nottingham	nottingham	PROPN
ejif-1641	109	9	university	university	PROPN
ejif-1641	109	10	,	,	PUNCT
ejif-1641	109	11	malaysia	malaysia	PROPN
ejif-1641	109	12	prof	prof	PROPN
ejif-1641	109	13	.	.	PUNCT
ejif-1641	110	1	younes	younes	PROPN
ejif-1641	110	2	soualhi	soualhi	PROPN
ejif-1641	110	3	,	,	PUNCT
ejif-1641	110	4	international	international	PROPN
ejif-1641	110	5	islamic	islamic	PROPN
ejif-1641	110	6	university	university	PROPN
ejif-1641	110	7	malaysia	malaysia	PROPN
ejif-1641	110	8	prof	prof	PROPN
ejif-1641	110	9	.	.	PUNCT
ejif-1641	111	1	laurent	laurent	PROPN
ejif-1641	111	2	weill	weill	PROPN
ejif-1641	111	3	,	,	PUNCT
ejif-1641	111	4	university	university	NOUN
ejif-1641	111	5	of	of	ADP
ejif-1641	111	6	strasbourg	strasbourg	PROPN
ejif-1641	111	7	,	,	PUNCT
ejif-1641	111	8	france	france	PROPN