id	sid	tid	token	lemma	pos
ejif-6266	1	1	ejif2_mustafa	ejif2_mustafa	PROPN
ejif-6266	1	2	european	european	PROPN
ejif-6266	1	3	journal	journal	PROPN
ejif-6266	1	4	of	of	ADP
ejif-6266	1	5	islamic	islamic	PROPN
ejif-6266	1	6	finance	finance	PROPN
ejif-6266	1	7	issn	issn	PROPN
ejif-6266	1	8	:	:	PUNCT
ejif-6266	1	9	2421	2421	NUM
ejif-6266	1	10	-	-	SYM
ejif-6266	1	11	2172	2172	NUM
ejif-6266	1	12	doi	doi	NOUN
ejif-6266	1	13	:	:	PUNCT
ejif-6266	1	14	10.13135/2421	10.13135/2421	NUM
ejif-6266	1	15	-	-	SYM
ejif-6266	1	16	2172/6266	2172/6266	NUM
ejif-6266	1	17	published	publish	VERB
ejif-6266	1	18	by	by	ADP
ejif-6266	1	19	university	university	PROPN
ejif-6266	1	20	of	of	ADP
ejif-6266	1	21	turin	turin	PROPN
ejif-6266	2	1	https://www.ojs.unito.it/index.php/ejif/index	https://www.ojs.unito.it/index.php/ejif/index	PROPN
ejif-6266	2	2	ejif	ejif	PROPN
ejif-6266	2	3	content	content	NOUN
ejif-6266	2	4	is	be	AUX
ejif-6266	2	5	licensed	license	VERB
ejif-6266	2	6	under	under	ADP
ejif-6266	2	7	a	a	DET
ejif-6266	2	8	creative	creative	ADJ
ejif-6266	2	9	commons	common	NOUN
ejif-6266	2	10	attribution	attribution	NOUN
ejif-6266	2	11	4.0	4.0	NUM
ejif-6266	2	12	international	international	ADJ
ejif-6266	2	13	license	license	NOUN
ejif-6266	2	14	9	9	NUM
ejif-6266	2	15	the	the	DET
ejif-6266	2	16	significance	significance	NOUN
ejif-6266	2	17	of	of	ADP
ejif-6266	2	18	ijtihad	ijtihad	NOUN
ejif-6266	2	19	in	in	ADP
ejif-6266	2	20	takaful	takaful	ADJ
ejif-6266	2	21	business	business	NOUN
ejif-6266	2	22	:	:	PUNCT
ejif-6266	2	23	case	case	NOUN
ejif-6266	2	24	study	study	NOUN
ejif-6266	2	25	in	in	ADP
ejif-6266	2	26	malaysia	malaysia	PROPN
ejif-6266	2	27	aisyah	aisyah	PROPN
ejif-6266	2	28	mustafa1	mustafa1	NOUN
ejif-6266	2	29	*	*	PROPN
ejif-6266	2	30	,	,	PUNCT
ejif-6266	2	31	asmak	asmak	PROPN
ejif-6266	2	32	ab	ab	PROPN
ejif-6266	2	33	rahman2	rahman2	PROPN
ejif-6266	2	34	1	1	NUM
ejif-6266	2	35	department	department	NOUN
ejif-6266	2	36	of	of	ADP
ejif-6266	2	37	shariah	shariah	PROPN
ejif-6266	2	38	and	and	CCONJ
ejif-6266	2	39	economics	economic	NOUN
ejif-6266	2	40	,	,	PUNCT
ejif-6266	2	41	academy	academy	NOUN
ejif-6266	2	42	of	of	ADP
ejif-6266	2	43	islamic	islamic	PROPN
ejif-6266	2	44	studies	study	NOUN
ejif-6266	2	45	,	,	PUNCT
ejif-6266	2	46	universiti	universiti	PROPN
ejif-6266	2	47	malaya	malaya	PROPN
ejif-6266	2	48	,	,	PUNCT
ejif-6266	2	49	50603	50603	NUM
ejif-6266	2	50	kuala	kuala	PROPN
ejif-6266	2	51	lumpur	lumpur	PROPN
ejif-6266	2	52	,	,	PUNCT
ejif-6266	2	53	malaysia	malaysia	PROPN
ejif-6266	2	54	–	–	PUNCT
ejif-6266	2	55	aisyah.mustafa@gmail.com	aisyah.mustafa@gmail.com	X
ejif-6266	2	56	2	2	NUM
ejif-6266	2	57	senior	senior	ADJ
ejif-6266	2	58	lecturer	lecturer	NOUN
ejif-6266	2	59	,	,	PUNCT
ejif-6266	2	60	department	department	NOUN
ejif-6266	2	61	of	of	ADP
ejif-6266	2	62	shariah	shariah	PROPN
ejif-6266	2	63	and	and	CCONJ
ejif-6266	2	64	economics	economic	NOUN
ejif-6266	2	65	,	,	PUNCT
ejif-6266	2	66	academy	academy	NOUN
ejif-6266	2	67	of	of	ADP
ejif-6266	2	68	islamic	islamic	PROPN
ejif-6266	2	69	studies	study	NOUN
ejif-6266	2	70	,	,	PUNCT
ejif-6266	2	71	universiti	universiti	PROPN
ejif-6266	2	72	malaya	malaya	PROPN
ejif-6266	2	73	,	,	PUNCT
ejif-6266	2	74	50603	50603	NUM
ejif-6266	2	75	kuala	kuala	PROPN
ejif-6266	2	76	lumpur	lumpur	PROPN
ejif-6266	2	77	,	,	PUNCT
ejif-6266	2	78	malaysia	malaysia	PROPN
ejif-6266	2	79	–	–	PUNCT
ejif-6266	2	80	asmak@um.edu.my	asmak@um.edu.my	VERB
ejif-6266	2	81	received	receive	VERB
ejif-6266	2	82	:	:	PUNCT
ejif-6266	2	83	15/2/2023	15/2/2023	NUM
ejif-6266	2	84	accepted	accept	VERB
ejif-6266	2	85	for	for	ADP
ejif-6266	2	86	publication	publication	NOUN
ejif-6266	2	87	:	:	PUNCT
ejif-6266	2	88	8/12/2023	8/12/2023	NUM
ejif-6266	2	89	published	publish	VERB
ejif-6266	2	90	:	:	PUNCT
ejif-6266	2	91	27/12/2023	27/12/2023	NUM
ejif-6266	2	92	abstract	abstract	ADJ
ejif-6266	2	93	takaful	takaful	ADJ
ejif-6266	2	94	businesses	business	NOUN
ejif-6266	2	95	have	have	VERB
ejif-6266	2	96	to	to	PART
ejif-6266	2	97	be	be	AUX
ejif-6266	2	98	run	run	VERB
ejif-6266	2	99	according	accord	VERB
ejif-6266	2	100	to	to	ADP
ejif-6266	2	101	shariah	shariah	PROPN
ejif-6266	2	102	.	.	PUNCT
ejif-6266	3	1	in	in	ADP
ejif-6266	3	2	takaful	takaful	ADJ
ejif-6266	3	3	operations	operation	NOUN
ejif-6266	3	4	,	,	PUNCT
ejif-6266	3	5	many	many	ADJ
ejif-6266	3	6	shariah	shariah	PROPN
ejif-6266	3	7	issues	issue	NOUN
ejif-6266	3	8	have	have	AUX
ejif-6266	3	9	arisen	arise	VERB
ejif-6266	3	10	based	base	VERB
ejif-6266	3	11	on	on	ADP
ejif-6266	3	12	operations	operation	NOUN
ejif-6266	3	13	,	,	PUNCT
ejif-6266	3	14	activities	activity	NOUN
ejif-6266	3	15	,	,	PUNCT
ejif-6266	3	16	products	product	NOUN
ejif-6266	3	17	,	,	PUNCT
ejif-6266	3	18	investments	investment	NOUN
ejif-6266	3	19	,	,	PUNCT
ejif-6266	3	20	etc	etc	X
ejif-6266	3	21	.	.	X
ejif-6266	4	1	in	in	ADP
ejif-6266	4	2	malaysia	malaysia	PROPN
ejif-6266	4	3	,	,	PUNCT
ejif-6266	4	4	under	under	ADP
ejif-6266	4	5	the	the	DET
ejif-6266	4	6	islamic	islamic	PROPN
ejif-6266	4	7	financial	financial	PROPN
ejif-6266	4	8	service	service	PROPN
ejif-6266	4	9	act	act	PROPN
ejif-6266	4	10	(	(	PUNCT
ejif-6266	4	11	ifsa	ifsa	NOUN
ejif-6266	4	12	2013	2013	NUM
ejif-6266	4	13	)	)	PUNCT
ejif-6266	4	14	,	,	PUNCT
ejif-6266	4	15	takaful	takaful	ADJ
ejif-6266	4	16	operators	operator	NOUN
ejif-6266	4	17	are	be	AUX
ejif-6266	4	18	required	require	VERB
ejif-6266	4	19	to	to	PART
ejif-6266	4	20	form	form	VERB
ejif-6266	4	21	a	a	DET
ejif-6266	4	22	shariah	shariah	PROPN
ejif-6266	4	23	committee	committee	NOUN
ejif-6266	4	24	to	to	PART
ejif-6266	4	25	advise	advise	VERB
ejif-6266	4	26	and	and	CCONJ
ejif-6266	4	27	resolve	resolve	VERB
ejif-6266	4	28	these	these	DET
ejif-6266	4	29	shariah	shariah	PROPN
ejif-6266	4	30	issues	issue	NOUN
ejif-6266	4	31	.	.	PUNCT
ejif-6266	5	1	this	this	DET
ejif-6266	5	2	study	study	NOUN
ejif-6266	5	3	will	will	AUX
ejif-6266	5	4	examine	examine	VERB
ejif-6266	5	5	the	the	DET
ejif-6266	5	6	significance	significance	NOUN
ejif-6266	5	7	of	of	ADP
ejif-6266	5	8	ijtihad	ijtihad	NOUN
ejif-6266	5	9	that	that	PRON
ejif-6266	5	10	has	have	AUX
ejif-6266	5	11	been	be	AUX
ejif-6266	5	12	done	do	VERB
ejif-6266	5	13	by	by	ADP
ejif-6266	5	14	the	the	DET
ejif-6266	5	15	shariah	shariah	PROPN
ejif-6266	5	16	advisory	advisory	PROPN
ejif-6266	5	17	council	council	PROPN
ejif-6266	5	18	(	(	PUNCT
ejif-6266	5	19	sac	sac	NOUN
ejif-6266	5	20	)	)	PUNCT
ejif-6266	5	21	in	in	ADP
ejif-6266	5	22	solving	solve	VERB
ejif-6266	5	23	the	the	DET
ejif-6266	5	24	shariah	shariah	PROPN
ejif-6266	5	25	issues	issue	NOUN
ejif-6266	5	26	faced	face	VERB
ejif-6266	5	27	by	by	ADP
ejif-6266	5	28	the	the	DET
ejif-6266	5	29	industry	industry	NOUN
ejif-6266	5	30	.	.	PUNCT
ejif-6266	6	1	the	the	DET
ejif-6266	6	2	study	study	NOUN
ejif-6266	6	3	is	be	AUX
ejif-6266	6	4	qualitative	qualitative	NOUN
ejif-6266	6	5	-	-	PUNCT
ejif-6266	6	6	based	base	VERB
ejif-6266	6	7	research	research	NOUN
ejif-6266	6	8	that	that	PRON
ejif-6266	6	9	used	use	VERB
ejif-6266	6	10	various	various	ADJ
ejif-6266	6	11	documents	document	NOUN
ejif-6266	6	12	related	relate	VERB
ejif-6266	6	13	to	to	ADP
ejif-6266	6	14	takaful	takaful	ADJ
ejif-6266	6	15	business	business	NOUN
ejif-6266	6	16	in	in	ADP
ejif-6266	6	17	malaysia	malaysia	PROPN
ejif-6266	6	18	.	.	PUNCT
ejif-6266	7	1	the	the	DET
ejif-6266	7	2	study	study	NOUN
ejif-6266	7	3	results	result	NOUN
ejif-6266	7	4	show	show	VERB
ejif-6266	7	5	that	that	SCONJ
ejif-6266	7	6	the	the	DET
ejif-6266	7	7	ijtihad	ijtihad	NOUN
ejif-6266	7	8	issued	issue	VERB
ejif-6266	7	9	by	by	ADP
ejif-6266	7	10	sac	sac	NOUN
ejif-6266	7	11	influences	influence	VERB
ejif-6266	7	12	the	the	DET
ejif-6266	7	13	takaful	takaful	ADJ
ejif-6266	7	14	legal	legal	ADJ
ejif-6266	7	15	framework	framework	NOUN
ejif-6266	7	16	in	in	ADP
ejif-6266	7	17	malaysia	malaysia	PROPN
ejif-6266	7	18	,	,	PUNCT
ejif-6266	7	19	particularly	particularly	ADV
ejif-6266	7	20	when	when	SCONJ
ejif-6266	7	21	it	it	PRON
ejif-6266	7	22	comes	come	VERB
ejif-6266	7	23	to	to	ADP
ejif-6266	7	24	shariah	shariah	PROPN
ejif-6266	7	25	issues	issue	NOUN
ejif-6266	7	26	.	.	PUNCT
ejif-6266	8	1	other	other	ADJ
ejif-6266	8	2	countries	country	NOUN
ejif-6266	8	3	could	could	AUX
ejif-6266	8	4	learn	learn	VERB
ejif-6266	8	5	from	from	ADP
ejif-6266	8	6	this	this	PRON
ejif-6266	8	7	to	to	PART
ejif-6266	8	8	implement	implement	VERB
ejif-6266	8	9	islamic	islamic	ADJ
ejif-6266	8	10	law	law	NOUN
ejif-6266	8	11	in	in	ADP
ejif-6266	8	12	legal	legal	ADJ
ejif-6266	8	13	and	and	CCONJ
ejif-6266	8	14	regulatory	regulatory	ADJ
ejif-6266	8	15	frameworks	framework	NOUN
ejif-6266	8	16	,	,	PUNCT
ejif-6266	8	17	especially	especially	ADV
ejif-6266	8	18	in	in	ADP
ejif-6266	8	19	the	the	DET
ejif-6266	8	20	islamic	islamic	ADJ
ejif-6266	8	21	finance	finance	NOUN
ejif-6266	8	22	industry	industry	NOUN
ejif-6266	8	23	.	.	PUNCT
ejif-6266	9	1	keywords	keyword	NOUN
ejif-6266	9	2	:	:	PUNCT
ejif-6266	9	3	takaful	takaful	ADJ
ejif-6266	9	4	;	;	PUNCT
ejif-6266	9	5	islamic	islamic	ADJ
ejif-6266	9	6	finance	finance	NOUN
ejif-6266	9	7	;	;	PUNCT
ejif-6266	9	8	ijtihad	ijtihad	VERB
ejif-6266	9	9	;	;	PUNCT
ejif-6266	9	10	malaysia	malaysia	PROPN
ejif-6266	9	11	1	1	NUM
ejif-6266	9	12	.	.	PUNCT
ejif-6266	10	1	introduction	introduction	NOUN
ejif-6266	10	2	the	the	DET
ejif-6266	10	3	shariah	shariah	PROPN
ejif-6266	10	4	advisory	advisory	PROPN
ejif-6266	10	5	council	council	PROPN
ejif-6266	10	6	of	of	ADP
ejif-6266	10	7	bank	bank	PROPN
ejif-6266	10	8	negara	negara	PROPN
ejif-6266	10	9	malaysia	malaysia	PROPN
ejif-6266	10	10	(	(	PUNCT
ejif-6266	10	11	hereinafter	hereinafter	NOUN
ejif-6266	10	12	referred	refer	VERB
ejif-6266	10	13	to	to	ADP
ejif-6266	10	14	as	as	ADP
ejif-6266	10	15	“	"	PUNCT
ejif-6266	10	16	sac	sac	NOUN
ejif-6266	10	17	”	"	PUNCT
ejif-6266	10	18	)	)	PUNCT
ejif-6266	10	19	was	be	AUX
ejif-6266	10	20	established	establish	VERB
ejif-6266	10	21	in	in	ADP
ejif-6266	10	22	may	may	PROPN
ejif-6266	10	23	1997	1997	NUM
ejif-6266	10	24	as	as	ADP
ejif-6266	10	25	malaysia	malaysia	PROPN
ejif-6266	10	26	's	's	PART
ejif-6266	10	27	highest	high	ADJ
ejif-6266	10	28	shariah	shariah	PROPN
ejif-6266	10	29	authority	authority	NOUN
ejif-6266	10	30	for	for	ADP
ejif-6266	10	31	islamic	islamic	ADJ
ejif-6266	10	32	financial	financial	ADJ
ejif-6266	10	33	institutions	institution	NOUN
ejif-6266	10	34	.	.	PUNCT
ejif-6266	11	1	the	the	DET
ejif-6266	11	2	central	central	ADJ
ejif-6266	11	3	bank	bank	PROPN
ejif-6266	11	4	of	of	ADP
ejif-6266	11	5	malaysia	malaysia	PROPN
ejif-6266	11	6	act	act	NOUN
ejif-6266	11	7	of	of	ADP
ejif-6266	11	8	2009	2009	NUM
ejif-6266	11	9	(	(	PUNCT
ejif-6266	11	10	cba	cba	PROPN
ejif-6266	11	11	2009	2009	NUM
ejif-6266	11	12	)	)	PUNCT
ejif-6266	11	13	reinforces	reinforce	VERB
ejif-6266	11	14	the	the	DET
ejif-6266	11	15	tasks	task	NOUN
ejif-6266	11	16	and	and	CCONJ
ejif-6266	11	17	responsibilities	responsibility	NOUN
ejif-6266	11	18	of	of	ADP
ejif-6266	11	19	the	the	DET
ejif-6266	11	20	sac	sac	NOUN
ejif-6266	11	21	as	as	ADP
ejif-6266	11	22	the	the	DET
ejif-6266	11	23	authority	authority	NOUN
ejif-6266	11	24	for	for	ADP
ejif-6266	11	25	determining	determine	VERB
ejif-6266	11	26	islamic	islamic	ADJ
ejif-6266	11	27	law	law	NOUN
ejif-6266	11	28	for	for	ADP
ejif-6266	11	29	the	the	DET
ejif-6266	11	30	purposes	purpose	NOUN
ejif-6266	11	31	of	of	ADP
ejif-6266	11	32	islamic	islamic	ADJ
ejif-6266	11	33	financial	financial	ADJ
ejif-6266	11	34	operations	operation	NOUN
ejif-6266	11	35	,	,	PUNCT
ejif-6266	11	36	which	which	PRON
ejif-6266	11	37	is	be	AUX
ejif-6266	11	38	under	under	ADP
ejif-6266	11	39	the	the	DET
ejif-6266	11	40	bank	bank	NOUN
ejif-6266	11	41	's	's	PART
ejif-6266	11	42	supervision	supervision	NOUN
ejif-6266	11	43	and	and	CCONJ
ejif-6266	11	44	regulation	regulation	NOUN
ejif-6266	11	45	.	.	PUNCT
ejif-6266	12	1	the	the	DET
ejif-6266	12	2	shariah	shariah	PROPN
ejif-6266	12	3	rulings	ruling	NOUN
ejif-6266	12	4	by	by	ADP
ejif-6266	12	5	the	the	DET
ejif-6266	12	6	sac	sac	NOUN
ejif-6266	12	7	function	function	NOUN
ejif-6266	12	8	as	as	ADP
ejif-6266	12	9	the	the	DET
ejif-6266	12	10	main	main	ADJ
ejif-6266	12	11	reference	reference	NOUN
ejif-6266	12	12	for	for	ADP
ejif-6266	12	13	islamic	islamic	ADJ
ejif-6266	12	14	financial	financial	ADJ
ejif-6266	12	15	industry	industry	NOUN
ejif-6266	12	16	to	to	PART
ejif-6266	12	17	ensure	ensure	VERB
ejif-6266	12	18	all	all	DET
ejif-6266	12	19	the	the	DET
ejif-6266	12	20	activities	activity	NOUN
ejif-6266	12	21	related	relate	VERB
ejif-6266	12	22	with	with	ADP
ejif-6266	12	23	it	it	PRON
ejif-6266	12	24	are	be	AUX
ejif-6266	12	25	in	in	ADP
ejif-6266	12	26	line	line	NOUN
ejif-6266	12	27	with	with	ADP
ejif-6266	12	28	shariah	shariah	PROPN
ejif-6266	12	29	.	.	PUNCT
ejif-6266	13	1	according	accord	VERB
ejif-6266	13	2	to	to	ADP
ejif-6266	13	3	the	the	DET
ejif-6266	13	4	cba	cba	PROPN
ejif-6266	13	5	2009	2009	NUM
ejif-6266	13	6	,	,	PUNCT
ejif-6266	13	7	any	any	DET
ejif-6266	13	8	shariah	shariah	PROPN
ejif-6266	13	9	-	-	PUNCT
ejif-6266	13	10	related	relate	VERB
ejif-6266	13	11	issues	issue	NOUN
ejif-6266	13	12	that	that	PRON
ejif-6266	13	13	are	be	AUX
ejif-6266	13	14	brought	bring	VERB
ejif-6266	13	15	up	up	ADP
ejif-6266	13	16	in	in	ADP
ejif-6266	13	17	court	court	NOUN
ejif-6266	13	18	or	or	CCONJ
ejif-6266	13	19	during	during	ADP
ejif-6266	13	20	an	an	DET
ejif-6266	13	21	arbitration	arbitration	NOUN
ejif-6266	13	22	shall	shall	AUX
ejif-6266	13	23	be	be	AUX
ejif-6266	13	24	referred	refer	VERB
ejif-6266	13	25	to	to	ADP
ejif-6266	13	26	the	the	DET
ejif-6266	13	27	sac	sac	NOUN
ejif-6266	13	28	for	for	ADP
ejif-6266	13	29	clarification	clarification	NOUN
ejif-6266	13	30	and	and	CCONJ
ejif-6266	13	31	certainty	certainty	NOUN
ejif-6266	13	32	.	.	PUNCT
ejif-6266	14	1	insurance	insurance	NOUN
ejif-6266	14	2	is	be	AUX
ejif-6266	14	3	one	one	NUM
ejif-6266	14	4	of	of	ADP
ejif-6266	14	5	the	the	DET
ejif-6266	14	6	most	most	ADV
ejif-6266	14	7	important	important	ADJ
ejif-6266	14	8	tools	tool	NOUN
ejif-6266	14	9	for	for	ADP
ejif-6266	14	10	mitigating	mitigate	VERB
ejif-6266	14	11	the	the	DET
ejif-6266	14	12	risk	risk	NOUN
ejif-6266	14	13	of	of	ADP
ejif-6266	14	14	financial	financial	ADJ
ejif-6266	14	15	loss	loss	NOUN
ejif-6266	14	16	.	.	PUNCT
ejif-6266	15	1	however	however	ADV
ejif-6266	15	2	,	,	PUNCT
ejif-6266	15	3	due	due	ADP
ejif-6266	15	4	to	to	ADP
ejif-6266	15	5	the	the	DET
ejif-6266	15	6	fact	fact	NOUN
ejif-6266	15	7	that	that	SCONJ
ejif-6266	15	8	insurance	insurance	NOUN
ejif-6266	15	9	entails	entail	VERB
ejif-6266	15	10	prohibited	prohibit	VERB
ejif-6266	15	11	elements	element	NOUN
ejif-6266	15	12	of	of	ADP
ejif-6266	15	13	riba	riba	PROPN
ejif-6266	15	14	(	(	PUNCT
ejif-6266	15	15	interest	interest	NOUN
ejif-6266	15	16	)	)	PUNCT
ejif-6266	15	17	,	,	PUNCT
ejif-6266	15	18	gharar	gharar	NOUN
ejif-6266	15	19	(	(	PUNCT
ejif-6266	15	20	uncertainty	uncertainty	NOUN
ejif-6266	15	21	)	)	PUNCT
ejif-6266	15	22	and	and	CCONJ
ejif-6266	15	23	maysir	maysir	NOUN
ejif-6266	15	24	(	(	PUNCT
ejif-6266	15	25	gambling	gambling	NOUN
ejif-6266	15	26	)	)	PUNCT
ejif-6266	15	27	,	,	PUNCT
ejif-6266	15	28	muslims	muslim	NOUN
ejif-6266	15	29	should	should	AUX
ejif-6266	15	30	avoid	avoid	VERB
ejif-6266	15	31	taking	take	VERB
ejif-6266	15	32	out	out	ADP
ejif-6266	15	33	insurance	insurance	NOUN
ejif-6266	15	34	and	and	CCONJ
ejif-6266	15	35	should	should	AUX
ejif-6266	15	36	opt	opt	VERB
ejif-6266	15	37	for	for	ADP
ejif-6266	15	38	takaful	takaful	ADJ
ejif-6266	15	39	cover	cover	NOUN
ejif-6266	15	40	instead	instead	ADV
ejif-6266	15	41	.	.	PUNCT
ejif-6266	16	1	on	on	ADP
ejif-6266	16	2	the	the	DET
ejif-6266	16	3	other	other	ADJ
ejif-6266	16	4	hand	hand	NOUN
ejif-6266	16	5	,	,	PUNCT
ejif-6266	16	6	takaful	takaful	ADJ
ejif-6266	16	7	must	must	AUX
ejif-6266	16	8	also	also	ADV
ejif-6266	16	9	operate	operate	VERB
ejif-6266	16	10	according	accord	VERB
ejif-6266	16	11	to	to	ADP
ejif-6266	16	12	shariah	shariah	PROPN
ejif-6266	16	13	.	.	PUNCT
ejif-6266	17	1	in	in	ADP
ejif-6266	17	2	european	european	PROPN
ejif-6266	17	3	journal	journal	PROPN
ejif-6266	17	4	of	of	ADP
ejif-6266	17	5	islamic	islamic	PROPN
ejif-6266	17	6	finance	finance	PROPN
ejif-6266	17	7	issn	issn	PROPN
ejif-6266	17	8	:	:	PUNCT
ejif-6266	17	9	2421	2421	NUM
ejif-6266	17	10	-	-	SYM
ejif-6266	17	11	2172	2172	NUM
ejif-6266	17	12	doi	doi	NOUN
ejif-6266	17	13	:	:	PUNCT
ejif-6266	17	14	10.13135/2421	10.13135/2421	NUM
ejif-6266	17	15	-	-	SYM
ejif-6266	17	16	2172/6266	2172/6266	NUM
ejif-6266	17	17	published	publish	VERB
ejif-6266	17	18	by	by	ADP
ejif-6266	17	19	university	university	PROPN
ejif-6266	17	20	of	of	ADP
ejif-6266	17	21	turin	turin	PROPN
ejif-6266	18	1	https://www.ojs.unito.it/index.php/ejif/index	https://www.ojs.unito.it/index.php/ejif/index	PROPN
ejif-6266	18	2	ejif	ejif	PROPN
ejif-6266	18	3	content	content	NOUN
ejif-6266	18	4	is	be	AUX
ejif-6266	18	5	licensed	license	VERB
ejif-6266	18	6	under	under	ADP
ejif-6266	18	7	a	a	DET
ejif-6266	18	8	creative	creative	ADJ
ejif-6266	18	9	commons	common	NOUN
ejif-6266	18	10	attribution	attribution	NOUN
ejif-6266	18	11	4.0	4.0	NUM
ejif-6266	18	12	international	international	ADJ
ejif-6266	18	13	license	license	NOUN
ejif-6266	18	14	10	10	NUM
ejif-6266	18	15	malaysia	malaysia	PROPN
ejif-6266	18	16	,	,	PUNCT
ejif-6266	18	17	the	the	DET
ejif-6266	18	18	requirement	requirement	NOUN
ejif-6266	18	19	for	for	ADP
ejif-6266	18	20	a	a	DET
ejif-6266	18	21	takaful	takaful	ADJ
ejif-6266	18	22	operator	operator	NOUN
ejif-6266	18	23	to	to	PART
ejif-6266	18	24	adhere	adhere	VERB
ejif-6266	18	25	to	to	ADP
ejif-6266	18	26	shariah	shariah	PROPN
ejif-6266	18	27	in	in	ADP
ejif-6266	18	28	all	all	DET
ejif-6266	18	29	their	their	PRON
ejif-6266	18	30	activities	activity	NOUN
ejif-6266	18	31	—	—	PUNCT
ejif-6266	18	32	including	include	VERB
ejif-6266	18	33	product	product	NOUN
ejif-6266	18	34	offerings	offering	NOUN
ejif-6266	18	35	,	,	PUNCT
ejif-6266	18	36	marketing	marketing	NOUN
ejif-6266	18	37	,	,	PUNCT
ejif-6266	18	38	underwriting	underwriting	NOUN
ejif-6266	18	39	,	,	PUNCT
ejif-6266	18	40	investment	investment	NOUN
ejif-6266	18	41	,	,	PUNCT
ejif-6266	18	42	claims	claim	NOUN
ejif-6266	18	43	and	and	CCONJ
ejif-6266	18	44	actuarial	actuarial	ADJ
ejif-6266	18	45	valuation	valuation	NOUN
ejif-6266	18	46	—	—	PUNCT
ejif-6266	18	47	has	have	AUX
ejif-6266	18	48	been	be	AUX
ejif-6266	18	49	emphasized	emphasize	VERB
ejif-6266	18	50	through	through	ADP
ejif-6266	18	51	law	law	NOUN
ejif-6266	18	52	in	in	ADP
ejif-6266	18	53	the	the	DET
ejif-6266	18	54	islamic	islamic	PROPN
ejif-6266	18	55	financial	financial	PROPN
ejif-6266	18	56	services	services	PROPN
ejif-6266	18	57	act	act	PROPN
ejif-6266	18	58	2013	2013	NUM
ejif-6266	18	59	(	(	PUNCT
ejif-6266	18	60	hereinafter	hereinafter	NOUN
ejif-6266	18	61	referred	refer	VERB
ejif-6266	18	62	to	to	ADP
ejif-6266	18	63	as	as	ADP
ejif-6266	18	64	“	"	PUNCT
ejif-6266	18	65	ifsa	ifsa	NOUN
ejif-6266	18	66	2013	2013	NUM
ejif-6266	18	67	”	"	PUNCT
ejif-6266	18	68	)	)	PUNCT
ejif-6266	18	69	,	,	PUNCT
ejif-6266	18	70	subsection	subsection	NOUN
ejif-6266	18	71	28	28	NUM
ejif-6266	18	72	(	(	PUNCT
ejif-6266	18	73	1	1	NUM
ejif-6266	18	74	)	)	PUNCT
ejif-6266	18	75	.	.	PUNCT
ejif-6266	19	1	failure	failure	NOUN
ejif-6266	19	2	to	to	PART
ejif-6266	19	3	comply	comply	VERB
ejif-6266	19	4	with	with	ADP
ejif-6266	19	5	this	this	DET
ejif-6266	19	6	legislation	legislation	NOUN
ejif-6266	19	7	may	may	AUX
ejif-6266	19	8	result	result	VERB
ejif-6266	19	9	in	in	ADP
ejif-6266	19	10	a	a	DET
ejif-6266	19	11	fine	fine	NOUN
ejif-6266	19	12	not	not	PART
ejif-6266	19	13	exceeding	exceed	VERB
ejif-6266	19	14	rm25	rm25	PROPN
ejif-6266	19	15	million	million	NUM
ejif-6266	19	16	,	,	PUNCT
ejif-6266	19	17	imprisonment	imprisonment	NOUN
ejif-6266	19	18	for	for	ADP
ejif-6266	19	19	up	up	ADP
ejif-6266	19	20	to	to	PART
ejif-6266	19	21	eight	eight	NUM
ejif-6266	19	22	years	year	NOUN
ejif-6266	19	23	or	or	CCONJ
ejif-6266	19	24	both	both	PRON
ejif-6266	19	25	,	,	PUNCT
ejif-6266	19	26	as	as	SCONJ
ejif-6266	19	27	provided	provide	VERB
ejif-6266	19	28	in	in	ADP
ejif-6266	19	29	subsection	subsection	NOUN
ejif-6266	19	30	28	28	NUM
ejif-6266	19	31	(	(	PUNCT
ejif-6266	19	32	5	5	NUM
ejif-6266	19	33	)	)	PUNCT
ejif-6266	19	34	of	of	ADP
ejif-6266	19	35	the	the	DET
ejif-6266	19	36	act	act	NOUN
ejif-6266	19	37	.	.	PUNCT
ejif-6266	20	1	takaful	takaful	ADJ
ejif-6266	20	2	operates	operate	VERB
ejif-6266	20	3	quite	quite	ADV
ejif-6266	20	4	different	different	ADJ
ejif-6266	20	5	from	from	ADP
ejif-6266	20	6	conventional	conventional	ADJ
ejif-6266	20	7	insurance	insurance	NOUN
ejif-6266	20	8	,	,	PUNCT
ejif-6266	20	9	even	even	ADV
ejif-6266	20	10	though	though	ADV
ejif-6266	20	11	,	,	PUNCT
ejif-6266	20	12	in	in	ADP
ejif-6266	20	13	general	general	ADJ
ejif-6266	20	14	,	,	PUNCT
ejif-6266	20	15	they	they	PRON
ejif-6266	20	16	both	both	PRON
ejif-6266	20	17	give	give	VERB
ejif-6266	20	18	assistance	assistance	NOUN
ejif-6266	20	19	to	to	ADP
ejif-6266	20	20	members	member	NOUN
ejif-6266	20	21	in	in	ADP
ejif-6266	20	22	the	the	DET
ejif-6266	20	23	event	event	NOUN
ejif-6266	20	24	of	of	ADP
ejif-6266	20	25	misfortune	misfortune	NOUN
ejif-6266	20	26	.	.	PUNCT
ejif-6266	21	1	although	although	SCONJ
ejif-6266	21	2	the	the	DET
ejif-6266	21	3	concept	concept	NOUN
ejif-6266	21	4	of	of	ADP
ejif-6266	21	5	takaful	takaful	ADJ
ejif-6266	21	6	business	business	NOUN
ejif-6266	21	7	is	be	AUX
ejif-6266	21	8	taken	take	VERB
ejif-6266	21	9	from	from	ADP
ejif-6266	21	10	the	the	DET
ejif-6266	21	11	conventional	conventional	ADJ
ejif-6266	21	12	insurance	insurance	NOUN
ejif-6266	21	13	industry	industry	NOUN
ejif-6266	21	14	,	,	PUNCT
ejif-6266	21	15	its	its	PRON
ejif-6266	21	16	implementation	implementation	NOUN
ejif-6266	21	17	must	must	AUX
ejif-6266	21	18	and	and	CCONJ
ejif-6266	21	19	should	should	AUX
ejif-6266	21	20	comply	comply	VERB
ejif-6266	21	21	with	with	ADP
ejif-6266	21	22	shariah	shariah	PROPN
ejif-6266	21	23	.	.	PUNCT
ejif-6266	22	1	nevertheless	nevertheless	ADV
ejif-6266	22	2	,	,	PUNCT
ejif-6266	22	3	there	there	PRON
ejif-6266	22	4	are	be	VERB
ejif-6266	22	5	universal	universal	ADJ
ejif-6266	22	6	concepts	concept	NOUN
ejif-6266	22	7	accepted	accept	VERB
ejif-6266	22	8	by	by	ADP
ejif-6266	22	9	both	both	DET
ejif-6266	22	10	conventional	conventional	ADJ
ejif-6266	22	11	insurance	insurance	NOUN
ejif-6266	22	12	and	and	CCONJ
ejif-6266	22	13	takaful	takaful	ADJ
ejif-6266	22	14	,	,	PUNCT
ejif-6266	22	15	such	such	ADJ
ejif-6266	22	16	as	as	ADP
ejif-6266	22	17	complete	complete	ADJ
ejif-6266	22	18	honesty	honesty	NOUN
ejif-6266	22	19	or	or	CCONJ
ejif-6266	22	20	the	the	DET
ejif-6266	22	21	concept	concept	NOUN
ejif-6266	22	22	of	of	ADP
ejif-6266	22	23	utmost	utmost	ADJ
ejif-6266	22	24	good	good	ADJ
ejif-6266	22	25	faith	faith	NOUN
ejif-6266	22	26	(	(	PUNCT
ejif-6266	22	27	shariah	shariah	PROPN
ejif-6266	22	28	resolution	resolution	NOUN
ejif-6266	22	29	in	in	ADP
ejif-6266	22	30	islamic	islamic	ADJ
ejif-6266	22	31	finance	finance	NOUN
ejif-6266	22	32	,	,	PUNCT
ejif-6266	22	33	2010–2012	2010–2012	NUM
ejif-6266	22	34	)	)	PUNCT
ejif-6266	22	35	.	.	PUNCT
ejif-6266	23	1	central	central	PROPN
ejif-6266	23	2	bank	bank	PROPN
ejif-6266	23	3	of	of	ADP
ejif-6266	23	4	malaysia	malaysia	PROPN
ejif-6266	23	5	(	(	PUNCT
ejif-6266	23	6	hereinafter	hereinafter	NOUN
ejif-6266	23	7	referred	refer	VERB
ejif-6266	23	8	to	to	ADP
ejif-6266	23	9	as	as	ADP
ejif-6266	23	10	“	"	PUNCT
ejif-6266	23	11	bnm	bnm	PROPN
ejif-6266	23	12	”	"	PUNCT
ejif-6266	23	13	)	)	PUNCT
ejif-6266	23	14	has	have	AUX
ejif-6266	23	15	taken	take	VERB
ejif-6266	23	16	systematic	systematic	ADJ
ejif-6266	23	17	steps	step	NOUN
ejif-6266	23	18	to	to	PART
ejif-6266	23	19	establish	establish	VERB
ejif-6266	23	20	a	a	DET
ejif-6266	23	21	legal	legal	ADJ
ejif-6266	23	22	structure	structure	NOUN
ejif-6266	23	23	to	to	PART
ejif-6266	23	24	ensure	ensure	VERB
ejif-6266	23	25	that	that	SCONJ
ejif-6266	23	26	takaful	takaful	ADJ
ejif-6266	23	27	practices	practice	NOUN
ejif-6266	23	28	are	be	AUX
ejif-6266	23	29	in	in	ADP
ejif-6266	23	30	accordance	accordance	NOUN
ejif-6266	23	31	with	with	ADP
ejif-6266	23	32	shariah	shariah	PROPN
ejif-6266	23	33	principles	principle	NOUN
ejif-6266	23	34	.	.	PUNCT
ejif-6266	24	1	in	in	ADP
ejif-6266	24	2	order	order	NOUN
ejif-6266	24	3	to	to	PART
ejif-6266	24	4	strengthen	strengthen	VERB
ejif-6266	24	5	malaysia	malaysia	PROPN
ejif-6266	24	6	’s	’s	PART
ejif-6266	24	7	financial	financial	ADJ
ejif-6266	24	8	environment	environment	NOUN
ejif-6266	24	9	,	,	PUNCT
ejif-6266	24	10	bnm	bnm	PROPN
ejif-6266	24	11	has	have	AUX
ejif-6266	24	12	introduced	introduce	VERB
ejif-6266	24	13	laws	law	NOUN
ejif-6266	24	14	and	and	CCONJ
ejif-6266	24	15	guidelines	guideline	NOUN
ejif-6266	24	16	to	to	PART
ejif-6266	24	17	promote	promote	VERB
ejif-6266	24	18	the	the	DET
ejif-6266	24	19	stability	stability	NOUN
ejif-6266	24	20	and	and	CCONJ
ejif-6266	24	21	growth	growth	NOUN
ejif-6266	24	22	of	of	ADP
ejif-6266	24	23	islamic	islamic	ADJ
ejif-6266	24	24	finance	finance	NOUN
ejif-6266	24	25	(	(	PUNCT
ejif-6266	24	26	hamat	hamat	PROPN
ejif-6266	24	27	&	&	CCONJ
ejif-6266	24	28	ghazali	ghazali	PROPN
ejif-6266	24	29	,	,	PUNCT
ejif-6266	24	30	2019	2019	NUM
ejif-6266	24	31	)	)	PUNCT
ejif-6266	24	32	.	.	PUNCT
ejif-6266	25	1	takaful	takaful	ADJ
ejif-6266	25	2	operates	operate	VERB
ejif-6266	25	3	in	in	ADP
ejif-6266	25	4	accordance	accordance	NOUN
ejif-6266	25	5	with	with	ADP
ejif-6266	25	6	islamic	islamic	PROPN
ejif-6266	25	7	shariah	shariah	PROPN
ejif-6266	25	8	(	(	PUNCT
ejif-6266	25	9	daghi	daghi	PROPN
ejif-6266	25	10	,	,	PUNCT
ejif-6266	25	11	e.	e.	PROPN
ejif-6266	25	12	q.	q.	PROPN
ejif-6266	25	13	,	,	PUNCT
ejif-6266	25	14	2006	2006	NUM
ejif-6266	25	15	)	)	PUNCT
ejif-6266	25	16	.	.	PUNCT
ejif-6266	26	1	masud	masud	PROPN
ejif-6266	26	2	(	(	PUNCT
ejif-6266	26	3	2010	2010	NUM
ejif-6266	26	4	)	)	PUNCT
ejif-6266	26	5	stated	state	VERB
ejif-6266	26	6	that	that	SCONJ
ejif-6266	26	7	the	the	DET
ejif-6266	26	8	set	set	NOUN
ejif-6266	26	9	of	of	ADP
ejif-6266	26	10	rules	rule	NOUN
ejif-6266	26	11	extracted	extract	VERB
ejif-6266	26	12	from	from	ADP
ejif-6266	26	13	the	the	DET
ejif-6266	26	14	quran	quran	PROPN
ejif-6266	26	15	(	(	PUNCT
ejif-6266	26	16	the	the	DET
ejif-6266	26	17	holy	holy	PROPN
ejif-6266	26	18	book	book	PROPN
ejif-6266	26	19	)	)	PUNCT
ejif-6266	26	20	and	and	CCONJ
ejif-6266	26	21	sunnah	sunnah	NOUN
ejif-6266	26	22	(	(	PUNCT
ejif-6266	26	23	sayings	saying	NOUN
ejif-6266	26	24	and	and	CCONJ
ejif-6266	26	25	actions	action	NOUN
ejif-6266	26	26	of	of	ADP
ejif-6266	26	27	prophet	prophet	NOUN
ejif-6266	26	28	muhammad	muhammad	VERB
ejif-6266	26	29	)	)	PUNCT
ejif-6266	26	30	is	be	AUX
ejif-6266	26	31	known	know	VERB
ejif-6266	26	32	as	as	ADP
ejif-6266	26	33	shariah	shariah	PROPN
ejif-6266	26	34	.	.	PUNCT
ejif-6266	27	1	the	the	DET
ejif-6266	27	2	shari'ah	shari'ah	NOUN
ejif-6266	27	3	which	which	PRON
ejif-6266	27	4	provides	provide	VERB
ejif-6266	27	5	the	the	DET
ejif-6266	27	6	framework	framework	NOUN
ejif-6266	27	7	for	for	ADP
ejif-6266	27	8	a	a	DET
ejif-6266	27	9	set	set	NOUN
ejif-6266	27	10	of	of	ADP
ejif-6266	27	11	rules	rule	NOUN
ejif-6266	27	12	and	and	CCONJ
ejif-6266	27	13	laws	law	NOUN
ejif-6266	27	14	to	to	PART
ejif-6266	27	15	regulate	regulate	VERB
ejif-6266	27	16	business	business	NOUN
ejif-6266	27	17	,	,	PUNCT
ejif-6266	27	18	determines	determine	VERB
ejif-6266	27	19	whether	whether	SCONJ
ejif-6266	27	20	a	a	DET
ejif-6266	27	21	transaction	transaction	NOUN
ejif-6266	27	22	or	or	CCONJ
ejif-6266	27	23	economic	economic	ADJ
ejif-6266	27	24	activity	activity	NOUN
ejif-6266	27	25	is	be	AUX
ejif-6266	27	26	permissible	permissible	ADJ
ejif-6266	27	27	or	or	CCONJ
ejif-6266	27	28	not	not	PART
ejif-6266	27	29	.	.	PUNCT
ejif-6266	28	1	in	in	ADP
ejif-6266	28	2	order	order	NOUN
ejif-6266	28	3	to	to	PART
ejif-6266	28	4	make	make	VERB
ejif-6266	28	5	it	it	PRON
ejif-6266	28	6	legal	legal	ADJ
ejif-6266	28	7	,	,	PUNCT
ejif-6266	28	8	shari’ah	shari’ah	PROPN
ejif-6266	28	9	requires	require	VERB
ejif-6266	28	10	that	that	SCONJ
ejif-6266	28	11	all	all	DET
ejif-6266	28	12	transactions	transaction	NOUN
ejif-6266	28	13	must	must	AUX
ejif-6266	28	14	be	be	AUX
ejif-6266	28	15	free	free	ADJ
ejif-6266	28	16	from	from	ADP
ejif-6266	28	17	prohibited	prohibit	VERB
ejif-6266	28	18	elements	element	NOUN
ejif-6266	28	19	such	such	ADJ
ejif-6266	28	20	as	as	ADP
ejif-6266	28	21	riba	riba	PROPN
ejif-6266	28	22	(	(	PUNCT
ejif-6266	28	23	interest	interest	NOUN
ejif-6266	28	24	)	)	PUNCT
ejif-6266	28	25	,	,	PUNCT
ejif-6266	28	26	gharar	gharar	NOUN
ejif-6266	28	27	(	(	PUNCT
ejif-6266	28	28	uncertainty	uncertainty	NOUN
ejif-6266	28	29	)	)	PUNCT
ejif-6266	28	30	,	,	PUNCT
ejif-6266	28	31	and	and	CCONJ
ejif-6266	28	32	maysir	maysir	NOUN
ejif-6266	28	33	(	(	PUNCT
ejif-6266	28	34	gambling	gambling	NOUN
ejif-6266	28	35	)	)	PUNCT
ejif-6266	28	36	.	.	PUNCT
ejif-6266	29	1	furthermore	furthermore	ADV
ejif-6266	29	2	,	,	PUNCT
ejif-6266	29	3	there	there	PRON
ejif-6266	29	4	is	be	VERB
ejif-6266	29	5	a	a	DET
ejif-6266	29	6	dynamic	dynamic	ADJ
ejif-6266	29	7	secondary	secondary	ADJ
ejif-6266	29	8	source	source	NOUN
ejif-6266	29	9	of	of	ADP
ejif-6266	29	10	common	common	ADJ
ejif-6266	29	11	law	law	NOUN
ejif-6266	29	12	rulings	ruling	NOUN
ejif-6266	29	13	and	and	CCONJ
ejif-6266	29	14	scholarly	scholarly	ADJ
ejif-6266	29	15	interpretations	interpretation	NOUN
ejif-6266	29	16	known	know	VERB
ejif-6266	29	17	as	as	ADP
ejif-6266	29	18	fatwa	fatwa	PROPN
ejif-6266	29	19	.	.	PUNCT
ejif-6266	30	1	fatwa	fatwa	NOUN
ejif-6266	30	2	are	be	AUX
ejif-6266	30	3	the	the	DET
ejif-6266	30	4	outcomes	outcome	NOUN
ejif-6266	30	5	of	of	ADP
ejif-6266	30	6	how	how	SCONJ
ejif-6266	30	7	humans	human	NOUN
ejif-6266	30	8	have	have	AUX
ejif-6266	30	9	interpreted	interpret	VERB
ejif-6266	30	10	the	the	DET
ejif-6266	30	11	texts	text	NOUN
ejif-6266	30	12	,	,	PUNCT
ejif-6266	30	13	principles	principle	NOUN
ejif-6266	30	14	or	or	CCONJ
ejif-6266	30	15	combination	combination	NOUN
ejif-6266	30	16	of	of	ADP
ejif-6266	30	17	the	the	DET
ejif-6266	30	18	two	two	NUM
ejif-6266	30	19	.	.	PUNCT
ejif-6266	31	1	in	in	ADP
ejif-6266	31	2	practice	practice	NOUN
ejif-6266	31	3	,	,	PUNCT
ejif-6266	31	4	when	when	SCONJ
ejif-6266	31	5	applying	apply	VERB
ejif-6266	31	6	shariah	shariah	PROPN
ejif-6266	31	7	in	in	ADP
ejif-6266	31	8	the	the	DET
ejif-6266	31	9	takaful	takaful	ADJ
ejif-6266	31	10	industry	industry	NOUN
ejif-6266	31	11	,	,	PUNCT
ejif-6266	31	12	it	it	PRON
ejif-6266	31	13	requires	require	VERB
ejif-6266	31	14	fiqh	fiqh	NOUN
ejif-6266	31	15	to	to	PART
ejif-6266	31	16	understand	understand	VERB
ejif-6266	31	17	the	the	DET
ejif-6266	31	18	nusus	nusus	NOUN
ejif-6266	31	19	that	that	PRON
ejif-6266	31	20	can	can	AUX
ejif-6266	31	21	be	be	AUX
ejif-6266	31	22	found	find	VERB
ejif-6266	31	23	from	from	ADP
ejif-6266	31	24	the	the	DET
ejif-6266	31	25	quran	quran	PROPN
ejif-6266	31	26	and	and	CCONJ
ejif-6266	31	27	hadith	hadith	NOUN
ejif-6266	31	28	(	(	PUNCT
ejif-6266	31	29	yusof	yusof	PROPN
ejif-6266	31	30	&	&	CCONJ
ejif-6266	31	31	alias	alias	PROPN
ejif-6266	31	32	,	,	PUNCT
ejif-6266	31	33	2008	2008	NUM
ejif-6266	31	34	)	)	PUNCT
ejif-6266	31	35	.	.	PUNCT
ejif-6266	32	1	fiqh	fiqh	NOUN
ejif-6266	32	2	is	be	AUX
ejif-6266	32	3	needed	need	VERB
ejif-6266	32	4	as	as	SCONJ
ejif-6266	32	5	to	to	PART
ejif-6266	32	6	determine	determine	VERB
ejif-6266	32	7	on	on	ADP
ejif-6266	32	8	how	how	SCONJ
ejif-6266	32	9	this	this	DET
ejif-6266	32	10	nusus	nusus	NOUN
ejif-6266	32	11	should	should	AUX
ejif-6266	32	12	be	be	AUX
ejif-6266	32	13	applied	apply	VERB
ejif-6266	32	14	in	in	ADP
ejif-6266	32	15	handling	handle	VERB
ejif-6266	32	16	on	on	ADP
ejif-6266	32	17	such	such	ADJ
ejif-6266	32	18	related	related	ADJ
ejif-6266	32	19	operations	operation	NOUN
ejif-6266	32	20	.	.	PUNCT
ejif-6266	33	1	based	base	VERB
ejif-6266	33	2	on	on	ADP
ejif-6266	33	3	the	the	DET
ejif-6266	33	4	above	above	ADJ
ejif-6266	33	5	introduction	introduction	NOUN
ejif-6266	33	6	,	,	PUNCT
ejif-6266	33	7	does	do	AUX
ejif-6266	33	8	ijtihad	ijtihad	VERB
ejif-6266	33	9	contribute	contribute	VERB
ejif-6266	33	10	to	to	ADP
ejif-6266	33	11	the	the	DET
ejif-6266	33	12	establishment	establishment	NOUN
ejif-6266	33	13	of	of	ADP
ejif-6266	33	14	the	the	DET
ejif-6266	33	15	rules	rule	NOUN
ejif-6266	33	16	and	and	CCONJ
ejif-6266	33	17	regulations	regulation	NOUN
ejif-6266	33	18	governing	govern	VERB
ejif-6266	33	19	takaful	takaful	ADJ
ejif-6266	33	20	operations	operation	NOUN
ejif-6266	33	21	?	?	PUNCT
ejif-6266	34	1	figure	figure	NOUN
ejif-6266	34	2	1	1	NUM
ejif-6266	34	3	:	:	PUNCT
ejif-6266	34	4	a	a	DET
ejif-6266	34	5	brief	brief	ADJ
ejif-6266	34	6	overview	overview	NOUN
ejif-6266	34	7	of	of	ADP
ejif-6266	34	8	islamic	islamic	ADJ
ejif-6266	34	9	jurisprudence	jurisprudence	NOUN
ejif-6266	34	10	in	in	ADP
ejif-6266	34	11	takaful	takaful	ADJ
ejif-6266	34	12	source	source	NOUN
ejif-6266	34	13	:	:	PUNCT
ejif-6266	34	14	constructed	construct	VERB
ejif-6266	34	15	by	by	ADP
ejif-6266	34	16	researcher	researcher	NOUN
ejif-6266	34	17	since	since	SCONJ
ejif-6266	34	18	the	the	DET
ejif-6266	34	19	fundamental	fundamental	ADJ
ejif-6266	34	20	sources	source	NOUN
ejif-6266	34	21	of	of	ADP
ejif-6266	34	22	islamic	islamic	ADJ
ejif-6266	34	23	law	law	NOUN
ejif-6266	34	24	are	be	AUX
ejif-6266	34	25	general	general	ADJ
ejif-6266	34	26	in	in	ADP
ejif-6266	34	27	nature	nature	NOUN
ejif-6266	34	28	,	,	PUNCT
ejif-6266	34	29	fresh	fresh	ADJ
ejif-6266	34	30	issues	issue	NOUN
ejif-6266	34	31	that	that	PRON
ejif-6266	34	32	occur	occur	VERB
ejif-6266	34	33	in	in	ADP
ejif-6266	34	34	the	the	DET
ejif-6266	34	35	operation	operation	NOUN
ejif-6266	34	36	of	of	ADP
ejif-6266	34	37	takaful	takaful	ADJ
ejif-6266	34	38	without	without	ADP
ejif-6266	34	39	previous	previous	ADJ
ejif-6266	34	40	rulings	ruling	NOUN
ejif-6266	34	41	or	or	CCONJ
ejif-6266	34	42	specific	specific	ADJ
ejif-6266	34	43	texts	text	NOUN
ejif-6266	34	44	must	must	AUX
ejif-6266	34	45	be	be	AUX
ejif-6266	34	46	handled	handle	VERB
ejif-6266	34	47	through	through	ADP
ejif-6266	34	48	an	an	DET
ejif-6266	34	49	ijtihad	ijtihad	ADJ
ejif-6266	34	50	process	process	NOUN
ejif-6266	34	51	.	.	PUNCT
ejif-6266	35	1	ijtihad	ijtihad	PROPN
ejif-6266	35	2	is	be	AUX
ejif-6266	35	3	an	an	DET
ejif-6266	35	4	important	important	ADJ
ejif-6266	35	5	continuous	continuous	ADJ
ejif-6266	35	6	process	process	NOUN
ejif-6266	35	7	in	in	ADP
ejif-6266	35	8	the	the	DET
ejif-6266	35	9	history	history	NOUN
ejif-6266	35	10	of	of	ADP
ejif-6266	35	11	islamic	islamic	ADJ
ejif-6266	35	12	law	law	NOUN
ejif-6266	35	13	and	and	CCONJ
ejif-6266	35	14	is	be	AUX
ejif-6266	35	15	seen	see	VERB
ejif-6266	35	16	as	as	ADP
ejif-6266	35	17	an	an	DET
ejif-6266	35	18	important	important	ADJ
ejif-6266	35	19	weapon	weapon	NOUN
ejif-6266	35	20	for	for	ADP
ejif-6266	35	21	muslim	muslim	ADJ
ejif-6266	35	22	society	society	PROPN
ejif-6266	35	23	's	's	PART
ejif-6266	35	24	survival	survival	NOUN
ejif-6266	35	25	(	(	PUNCT
ejif-6266	35	26	man	man	NOUN
ejif-6266	35	27	,	,	PUNCT
ejif-6266	35	28	2014	2014	NUM
ejif-6266	35	29	&	&	CCONJ
ejif-6266	35	30	hasan	hasan	PROPN
ejif-6266	35	31	,	,	PUNCT
ejif-6266	35	32	2003	2003	NUM
ejif-6266	35	33	)	)	PUNCT
ejif-6266	35	34	.	.	PUNCT
ejif-6266	36	1	changes	change	NOUN
ejif-6266	36	2	in	in	ADP
ejif-6266	36	3	financial	financial	ADJ
ejif-6266	36	4	legislation	legislation	NOUN
ejif-6266	36	5	and	and	CCONJ
ejif-6266	36	6	industry	industry	NOUN
ejif-6266	36	7	standards	standard	NOUN
ejif-6266	36	8	may	may	AUX
ejif-6266	36	9	necessitate	necessitate	VERB
ejif-6266	36	10	a	a	DET
ejif-6266	36	11	re	re	NOUN
ejif-6266	36	12	-	-	NOUN
ejif-6266	36	13	evaluation	evaluation	NOUN
ejif-6266	36	14	of	of	ADP
ejif-6266	36	15	ijtihad	ijtihad	NOUN
ejif-6266	36	16	in	in	ADP
ejif-6266	36	17	order	order	NOUN
ejif-6266	36	18	to	to	PART
ejif-6266	36	19	ensure	ensure	VERB
ejif-6266	36	20	that	that	SCONJ
ejif-6266	36	21	islamic	islamic	PROPN
ejif-6266	36	22	finance	finance	PROPN
ejif-6266	36	23	stays	stay	VERB
ejif-6266	36	24	compliant	compliant	ADJ
ejif-6266	36	25	with	with	ADP
ejif-6266	36	26	both	both	PRON
ejif-6266	36	27	sharia	sharia	PROPN
ejif-6266	36	28	principles	principle	NOUN
ejif-6266	36	29	and	and	CCONJ
ejif-6266	36	30	legal	legal	ADJ
ejif-6266	36	31	obligations	obligation	NOUN
ejif-6266	36	32	.	.	PUNCT
ejif-6266	37	1	despite	despite	SCONJ
ejif-6266	37	2	the	the	DET
ejif-6266	37	3	fact	fact	NOUN
ejif-6266	37	4	that	that	SCONJ
ejif-6266	37	5	ijtihad	ijtihad	PROPN
ejif-6266	37	6	's	's	PART
ejif-6266	37	7	concept	concept	NOUN
ejif-6266	37	8	has	have	AUX
ejif-6266	37	9	been	be	AUX
ejif-6266	37	10	covered	cover	VERB
ejif-6266	37	11	in	in	ADP
ejif-6266	37	12	many	many	ADJ
ejif-6266	37	13	studies	study	NOUN
ejif-6266	37	14	,	,	PUNCT
ejif-6266	37	15	its	its	PRON
ejif-6266	37	16	vital	vital	ADJ
ejif-6266	37	17	role	role	NOUN
ejif-6266	37	18	has	have	AUX
ejif-6266	37	19	not	not	PART
ejif-6266	37	20	received	receive	VERB
ejif-6266	37	21	as	as	ADV
ejif-6266	37	22	much	much	ADJ
ejif-6266	37	23	attention	attention	NOUN
ejif-6266	37	24	.	.	PUNCT
ejif-6266	38	1	it	it	PRON
ejif-6266	38	2	is	be	AUX
ejif-6266	38	3	crucial	crucial	ADJ
ejif-6266	38	4	to	to	PART
ejif-6266	38	5	explain	explain	VERB
ejif-6266	38	6	this	this	PRON
ejif-6266	38	7	since	since	SCONJ
ejif-6266	38	8	the	the	DET
ejif-6266	38	9	ijtihad	ijtihad	NOUN
ejif-6266	38	10	ruling	ruling	NOUN
ejif-6266	38	11	also	also	ADV
ejif-6266	38	12	becomes	become	VERB
ejif-6266	38	13	a	a	DET
ejif-6266	38	14	legally	legally	ADV
ejif-6266	38	15	binding	bind	VERB
ejif-6266	38	16	regulation	regulation	NOUN
ejif-6266	38	17	.	.	PUNCT
ejif-6266	39	1	this	this	DET
ejif-6266	39	2	study	study	NOUN
ejif-6266	39	3	contributes	contribute	VERB
ejif-6266	39	4	to	to	PART
ejif-6266	39	5	give	give	VERB
ejif-6266	39	6	understanding	understand	VERB
ejif-6266	39	7	the	the	DET
ejif-6266	39	8	significant	significant	NOUN
ejif-6266	39	9	of	of	ADP
ejif-6266	39	10	ijtihad	ijtihad	NOUN
ejif-6266	39	11	in	in	ADP
ejif-6266	39	12	the	the	DET
ejif-6266	39	13	establishment	establishment	NOUN
ejif-6266	39	14	of	of	ADP
ejif-6266	39	15	governance	governance	NOUN
ejif-6266	39	16	,	,	PUNCT
ejif-6266	39	17	policies	policy	NOUN
ejif-6266	39	18	,	,	PUNCT
ejif-6266	39	19	and	and	CCONJ
ejif-6266	39	20	documentation	documentation	NOUN
ejif-6266	39	21	in	in	ADP
ejif-6266	39	22	order	order	NOUN
ejif-6266	39	23	to	to	PART
ejif-6266	39	24	develop	develop	VERB
ejif-6266	39	25	industry	industry	NOUN
ejif-6266	39	26	.	.	PUNCT
ejif-6266	40	1	european	european	PROPN
ejif-6266	40	2	journal	journal	PROPN
ejif-6266	40	3	of	of	ADP
ejif-6266	40	4	islamic	islamic	PROPN
ejif-6266	40	5	finance	finance	PROPN
ejif-6266	40	6	issn	issn	PROPN
ejif-6266	40	7	:	:	PUNCT
ejif-6266	40	8	2421	2421	NUM
ejif-6266	40	9	-	-	SYM
ejif-6266	40	10	2172	2172	NUM
ejif-6266	40	11	doi	doi	NOUN
ejif-6266	40	12	:	:	PUNCT
ejif-6266	40	13	10.13135/2421	10.13135/2421	NUM
ejif-6266	40	14	-	-	SYM
ejif-6266	40	15	2172/6266	2172/6266	NUM
ejif-6266	40	16	published	publish	VERB
ejif-6266	40	17	by	by	ADP
ejif-6266	40	18	university	university	PROPN
ejif-6266	40	19	of	of	ADP
ejif-6266	40	20	turin	turin	PROPN
ejif-6266	41	1	https://www.ojs.unito.it/index.php/ejif/index	https://www.ojs.unito.it/index.php/ejif/index	PROPN
ejif-6266	41	2	ejif	ejif	PROPN
ejif-6266	41	3	content	content	NOUN
ejif-6266	41	4	is	be	AUX
ejif-6266	41	5	licensed	license	VERB
ejif-6266	41	6	under	under	ADP
ejif-6266	41	7	a	a	DET
ejif-6266	41	8	creative	creative	ADJ
ejif-6266	41	9	commons	common	NOUN
ejif-6266	41	10	attribution	attribution	NOUN
ejif-6266	41	11	4.0	4.0	NUM
ejif-6266	41	12	international	international	ADJ
ejif-6266	41	13	license	license	NOUN
ejif-6266	41	14	11	11	NUM
ejif-6266	41	15	2	2	NUM
ejif-6266	41	16	.	.	PUNCT
ejif-6266	41	17	literature	literature	NOUN
ejif-6266	41	18	review	review	NOUN
ejif-6266	41	19	in	in	ADP
ejif-6266	41	20	ancient	ancient	ADJ
ejif-6266	41	21	arab	arab	ADJ
ejif-6266	41	22	periods	period	NOUN
ejif-6266	41	23	,	,	PUNCT
ejif-6266	41	24	takaful	takaful	ADJ
ejif-6266	41	25	was	be	AUX
ejif-6266	41	26	found	find	VERB
ejif-6266	41	27	in	in	ADP
ejif-6266	41	28	the	the	DET
ejif-6266	41	29	"	"	PUNCT
ejif-6266	41	30	aaqilah	aaqilah	ADJ
ejif-6266	41	31	"	"	PUNCT
ejif-6266	41	32	system	system	NOUN
ejif-6266	41	33	,	,	PUNCT
ejif-6266	41	34	which	which	PRON
ejif-6266	41	35	involved	involve	VERB
ejif-6266	41	36	mutual	mutual	ADJ
ejif-6266	41	37	assistance	assistance	NOUN
ejif-6266	41	38	.	.	PUNCT
ejif-6266	42	1	takaful	takaful	ADJ
ejif-6266	42	2	is	be	AUX
ejif-6266	42	3	an	an	DET
ejif-6266	42	4	islamic	islamic	ADJ
ejif-6266	42	5	finance	finance	NOUN
ejif-6266	42	6	system	system	NOUN
ejif-6266	42	7	where	where	SCONJ
ejif-6266	42	8	people	people	NOUN
ejif-6266	42	9	collectively	collectively	ADV
ejif-6266	42	10	share	share	VERB
ejif-6266	42	11	financial	financial	ADJ
ejif-6266	42	12	losses	loss	NOUN
ejif-6266	42	13	,	,	PUNCT
ejif-6266	42	14	in	in	ADP
ejif-6266	42	15	accordance	accordance	NOUN
ejif-6266	42	16	with	with	ADP
ejif-6266	42	17	islamic	islamic	ADJ
ejif-6266	42	18	principles	principle	NOUN
ejif-6266	42	19	promoting	promote	VERB
ejif-6266	42	20	mutual	mutual	ADJ
ejif-6266	42	21	support	support	NOUN
ejif-6266	42	22	and	and	CCONJ
ejif-6266	42	23	risk	risk	NOUN
ejif-6266	42	24	-	-	PUNCT
ejif-6266	42	25	sharing	sharing	NOUN
ejif-6266	42	26	(	(	PUNCT
ejif-6266	42	27	khan	khan	PROPN
ejif-6266	42	28	et	et	PROPN
ejif-6266	42	29	al	al	PROPN
ejif-6266	42	30	.	.	PROPN
ejif-6266	42	31	,	,	PUNCT
ejif-6266	42	32	2011	2011	NUM
ejif-6266	42	33	)	)	PUNCT
ejif-6266	42	34	.	.	PUNCT
ejif-6266	43	1	takaful	takaful	ADJ
ejif-6266	43	2	is	be	AUX
ejif-6266	43	3	an	an	DET
ejif-6266	43	4	islamic	islamic	ADJ
ejif-6266	43	5	alternative	alternative	NOUN
ejif-6266	43	6	to	to	ADP
ejif-6266	43	7	traditional	traditional	ADJ
ejif-6266	43	8	insurance	insurance	NOUN
ejif-6266	43	9	based	base	VERB
ejif-6266	43	10	on	on	ADP
ejif-6266	43	11	the	the	DET
ejif-6266	43	12	islamic	islamic	ADJ
ejif-6266	43	13	principles	principle	NOUN
ejif-6266	43	14	of	of	ADP
ejif-6266	43	15	trusteeship	trusteeship	NOUN
ejif-6266	43	16	,	,	PUNCT
ejif-6266	43	17	brotherhood	brotherhood	NOUN
ejif-6266	43	18	,	,	PUNCT
ejif-6266	43	19	and	and	CCONJ
ejif-6266	43	20	cooperation	cooperation	NOUN
ejif-6266	43	21	.	.	PUNCT
ejif-6266	44	1	takaful	takaful	PROPN
ejif-6266	44	2	originally	originally	ADV
ejif-6266	44	3	comes	come	VERB
ejif-6266	44	4	from	from	ADP
ejif-6266	44	5	the	the	DET
ejif-6266	44	6	arabic	arabic	ADJ
ejif-6266	44	7	term	term	NOUN
ejif-6266	44	8	kafala	kafala	PROPN
ejif-6266	44	9	,	,	PUNCT
ejif-6266	44	10	which	which	PRON
ejif-6266	44	11	means	mean	VERB
ejif-6266	44	12	"	"	PUNCT
ejif-6266	44	13	to	to	PART
ejif-6266	44	14	guarantee	guarantee	VERB
ejif-6266	44	15	.	.	PUNCT
ejif-6266	44	16	"	"	PUNCT
ejif-6266	45	1	it	it	PRON
ejif-6266	45	2	’s	’	VERB
ejif-6266	45	3	also	also	ADV
ejif-6266	45	4	refers	refer	VERB
ejif-6266	45	5	to	to	ADP
ejif-6266	45	6	a	a	DET
ejif-6266	45	7	party	party	NOUN
ejif-6266	45	8	's	's	PART
ejif-6266	45	9	agreement	agreement	NOUN
ejif-6266	45	10	to	to	PART
ejif-6266	45	11	indemnify	indemnify	VERB
ejif-6266	45	12	another	another	PRON
ejif-6266	45	13	for	for	ADP
ejif-6266	45	14	a	a	DET
ejif-6266	45	15	pre	pre	ADJ
ejif-6266	45	16	-	-	ADJ
ejif-6266	45	17	agreed	agreed	ADJ
ejif-6266	45	18	liability	liability	NOUN
ejif-6266	45	19	.	.	PUNCT
ejif-6266	46	1	takaful	takaful	ADJ
ejif-6266	46	2	is	be	AUX
ejif-6266	46	3	a	a	DET
ejif-6266	46	4	shariah	shariah	PROPN
ejif-6266	46	5	-	-	PUNCT
ejif-6266	46	6	compliant	compliant	NOUN
ejif-6266	46	7	insurance	insurance	NOUN
ejif-6266	46	8	product	product	NOUN
ejif-6266	46	9	which	which	PRON
ejif-6266	46	10	differ	differ	VERB
ejif-6266	46	11	concept	concept	NOUN
ejif-6266	46	12	from	from	ADP
ejif-6266	46	13	conventional	conventional	ADJ
ejif-6266	46	14	insurance	insurance	NOUN
ejif-6266	46	15	due	due	ADP
ejif-6266	46	16	to	to	ADP
ejif-6266	46	17	the	the	DET
ejif-6266	46	18	presence	presence	NOUN
ejif-6266	46	19	element	element	NOUN
ejif-6266	46	20	of	of	ADP
ejif-6266	46	21	usury	usury	NOUN
ejif-6266	46	22	(	(	PUNCT
ejif-6266	46	23	riba	riba	PROPN
ejif-6266	46	24	’	'	PUNCT
ejif-6266	46	25	)	)	PUNCT
ejif-6266	46	26	,	,	PUNCT
ejif-6266	46	27	uncertainty	uncertainty	NOUN
ejif-6266	46	28	(	(	PUNCT
ejif-6266	46	29	gharar	gharar	NOUN
ejif-6266	46	30	)	)	PUNCT
ejif-6266	46	31	and	and	CCONJ
ejif-6266	46	32	gambling	gambling	NOUN
ejif-6266	46	33	(	(	PUNCT
ejif-6266	46	34	maysir	maysir	NOUN
ejif-6266	46	35	)	)	PUNCT
ejif-6266	46	36	that	that	PRON
ejif-6266	46	37	prohibited	prohibit	VERB
ejif-6266	46	38	in	in	ADP
ejif-6266	46	39	islam	islam	PROPN
ejif-6266	46	40	(	(	PUNCT
ejif-6266	46	41	sharifuddin	sharifuddin	VERB
ejif-6266	46	42	et	et	PROPN
ejif-6266	46	43	al	al	PROPN
ejif-6266	46	44	.	.	PROPN
ejif-6266	46	45	,	,	PUNCT
ejif-6266	46	46	2016	2016	NUM
ejif-6266	46	47	)	)	PUNCT
ejif-6266	46	48	.	.	PUNCT
ejif-6266	47	1	the	the	DET
ejif-6266	47	2	incompatibility	incompatibility	NOUN
ejif-6266	47	3	of	of	ADP
ejif-6266	47	4	conventional	conventional	ADJ
ejif-6266	47	5	insurance	insurance	NOUN
ejif-6266	47	6	with	with	ADP
ejif-6266	47	7	shariah	shariah	PROPN
ejif-6266	47	8	principles	principle	NOUN
ejif-6266	47	9	prompted	prompt	VERB
ejif-6266	47	10	muslim	muslim	ADJ
ejif-6266	47	11	scholars	scholar	NOUN
ejif-6266	47	12	to	to	PART
ejif-6266	47	13	recommend	recommend	VERB
ejif-6266	47	14	takaful	takaful	ADJ
ejif-6266	47	15	as	as	ADP
ejif-6266	47	16	a	a	DET
ejif-6266	47	17	shariah	shariah	PROPN
ejif-6266	47	18	-	-	PUNCT
ejif-6266	47	19	compliant	compliant	ADJ
ejif-6266	47	20	substitute	substitute	NOUN
ejif-6266	47	21	.	.	PUNCT
ejif-6266	48	1	takaful	takaful	ADJ
ejif-6266	48	2	is	be	AUX
ejif-6266	48	3	a	a	DET
ejif-6266	48	4	scheme	scheme	NOUN
ejif-6266	48	5	that	that	PRON
ejif-6266	48	6	provides	provide	VERB
ejif-6266	48	7	disaster	disaster	NOUN
ejif-6266	48	8	protection	protection	NOUN
ejif-6266	48	9	in	in	ADP
ejif-6266	48	10	the	the	DET
ejif-6266	48	11	same	same	ADJ
ejif-6266	48	12	way	way	NOUN
ejif-6266	48	13	that	that	PRON
ejif-6266	48	14	traditional	traditional	ADJ
ejif-6266	48	15	insurance	insurance	NOUN
ejif-6266	48	16	does	do	VERB
ejif-6266	48	17	.	.	PUNCT
ejif-6266	49	1	in	in	ADP
ejif-6266	49	2	general	general	ADJ
ejif-6266	49	3	,	,	PUNCT
ejif-6266	49	4	takaful	takaful	ADJ
ejif-6266	49	5	is	be	AUX
ejif-6266	49	6	an	an	DET
ejif-6266	49	7	extension	extension	NOUN
ejif-6266	49	8	of	of	ADP
ejif-6266	49	9	the	the	DET
ejif-6266	49	10	concept	concept	NOUN
ejif-6266	49	11	of	of	ADP
ejif-6266	49	12	mutual	mutual	ADJ
ejif-6266	49	13	assistance	assistance	NOUN
ejif-6266	49	14	practised	practise	VERB
ejif-6266	49	15	by	by	ADP
ejif-6266	49	16	arabs	arabs	PROPN
ejif-6266	49	17	(	(	PUNCT
ejif-6266	49	18	haron	haron	PROPN
ejif-6266	49	19	and	and	CCONJ
ejif-6266	49	20	wan	wan	PROPN
ejif-6266	49	21	-	-	PROPN
ejif-6266	49	22	azmi	azmi	PROPN
ejif-6266	49	23	,	,	PUNCT
ejif-6266	49	24	2009	2009	NUM
ejif-6266	49	25	)	)	PUNCT
ejif-6266	49	26	and	and	CCONJ
ejif-6266	49	27	in	in	ADP
ejif-6266	49	28	this	this	DET
ejif-6266	49	29	period	period	NOUN
ejif-6266	49	30	,	,	PUNCT
ejif-6266	49	31	it	it	PRON
ejif-6266	49	32	has	have	AUX
ejif-6266	49	33	been	be	AUX
ejif-6266	49	34	grounded	ground	VERB
ejif-6266	49	35	by	by	ADP
ejif-6266	49	36	the	the	DET
ejif-6266	49	37	idea	idea	NOUN
ejif-6266	49	38	of	of	ADP
ejif-6266	49	39	taawun	taawun	ADJ
ejif-6266	49	40	(	(	PUNCT
ejif-6266	49	41	mutual	mutual	ADJ
ejif-6266	49	42	collaboration	collaboration	NOUN
ejif-6266	49	43	)	)	PUNCT
ejif-6266	49	44	and	and	CCONJ
ejif-6266	49	45	tabarru	tabarru	NOUN
ejif-6266	49	46	’	'	PUNCT
ejif-6266	49	47	(	(	PUNCT
ejif-6266	49	48	donation	donation	NOUN
ejif-6266	49	49	)	)	PUNCT
ejif-6266	49	50	(	(	PUNCT
ejif-6266	49	51	billah	billah	PROPN
ejif-6266	49	52	,	,	PUNCT
ejif-6266	49	53	2003	2003	NUM
ejif-6266	49	54	,	,	PUNCT
ejif-6266	49	55	lahsasna	lahsasna	PROPN
ejif-6266	49	56	,	,	PUNCT
ejif-6266	49	57	2016	2016	NUM
ejif-6266	49	58	)	)	PUNCT
ejif-6266	49	59	and	and	CCONJ
ejif-6266	49	60	(	(	PUNCT
ejif-6266	49	61	abdul	abdul	PROPN
ejif-6266	49	62	rahman	rahman	PROPN
ejif-6266	49	63	and	and	CCONJ
ejif-6266	49	64	redzuan	redzuan	PROPN
ejif-6266	49	65	,	,	PUNCT
ejif-6266	49	66	2009	2009	NUM
ejif-6266	49	67	)	)	PUNCT
ejif-6266	49	68	.	.	PUNCT
ejif-6266	50	1	ta'awun	ta'awun	PROPN
ejif-6266	50	2	is	be	AUX
ejif-6266	50	3	defined	define	VERB
ejif-6266	50	4	as	as	ADP
ejif-6266	50	5	mutual	mutual	ADJ
ejif-6266	50	6	protection	protection	NOUN
ejif-6266	50	7	and	and	CCONJ
ejif-6266	50	8	guarantee	guarantee	NOUN
ejif-6266	50	9	among	among	ADP
ejif-6266	50	10	participants	participant	NOUN
ejif-6266	50	11	(	(	PUNCT
ejif-6266	50	12	borhan	borhan	NOUN
ejif-6266	50	13	,	,	PUNCT
ejif-6266	50	14	&	&	CCONJ
ejif-6266	50	15	saari	saari	PROPN
ejif-6266	50	16	,	,	PUNCT
ejif-6266	50	17	c.	c.	PROPN
ejif-6266	50	18	,	,	PUNCT
ejif-6266	50	19	2003	2003	NUM
ejif-6266	50	20	)	)	PUNCT
ejif-6266	50	21	.	.	PUNCT
ejif-6266	51	1	meanwhile	meanwhile	ADV
ejif-6266	51	2	the	the	DET
ejif-6266	51	3	term	term	NOUN
ejif-6266	51	4	tabarru	tabarru	PROPN
ejif-6266	51	5	'	'	PUNCT
ejif-6266	51	6	refers	refer	VERB
ejif-6266	51	7	to	to	ADP
ejif-6266	51	8	a	a	DET
ejif-6266	51	9	mutual	mutual	ADJ
ejif-6266	51	10	agreement	agreement	NOUN
ejif-6266	51	11	among	among	ADP
ejif-6266	51	12	participants	participant	NOUN
ejif-6266	51	13	to	to	PART
ejif-6266	51	14	contribute	contribute	VERB
ejif-6266	51	15	a	a	DET
ejif-6266	51	16	certain	certain	ADJ
ejif-6266	51	17	amount	amount	NOUN
ejif-6266	51	18	of	of	ADP
ejif-6266	51	19	money	money	NOUN
ejif-6266	51	20	to	to	ADP
ejif-6266	51	21	the	the	DET
ejif-6266	51	22	fund	fund	NOUN
ejif-6266	51	23	that	that	PRON
ejif-6266	51	24	will	will	AUX
ejif-6266	51	25	provide	provide	VERB
ejif-6266	51	26	financial	financial	ADJ
ejif-6266	51	27	assist	assist	NOUN
ejif-6266	51	28	to	to	ADP
ejif-6266	51	29	any	any	DET
ejif-6266	51	30	participant	participant	NOUN
ejif-6266	51	31	who	who	PRON
ejif-6266	51	32	suffers	suffer	VERB
ejif-6266	51	33	a	a	DET
ejif-6266	51	34	loss	loss	NOUN
ejif-6266	51	35	(	(	PUNCT
ejif-6266	51	36	mohd	mohd	PROPN
ejif-6266	51	37	sadad	sadad	PROPN
ejif-6266	51	38	,	,	PUNCT
ejif-6266	51	39	m.	m.	NOUN
ejif-6266	51	40	,	,	PUNCT
ejif-6266	51	41	&	&	CCONJ
ejif-6266	51	42	radiah	radiah	PROPN
ejif-6266	51	43	,	,	PUNCT
ejif-6266	51	44	k.	k.	PROPN
ejif-6266	51	45	,	,	PUNCT
ejif-6266	51	46	2012	2012	NUM
ejif-6266	51	47	)	)	PUNCT
ejif-6266	51	48	.	.	PUNCT
ejif-6266	52	1	in	in	ADP
ejif-6266	52	2	order	order	NOUN
ejif-6266	52	3	to	to	PART
ejif-6266	52	4	ensure	ensure	VERB
ejif-6266	52	5	that	that	SCONJ
ejif-6266	52	6	all	all	DET
ejif-6266	52	7	takaful	takaful	ADJ
ejif-6266	52	8	activities	activity	NOUN
ejif-6266	52	9	are	be	AUX
ejif-6266	52	10	in	in	ADP
ejif-6266	52	11	line	line	NOUN
ejif-6266	52	12	with	with	ADP
ejif-6266	52	13	shariah	shariah	PROPN
ejif-6266	52	14	,	,	PUNCT
ejif-6266	52	15	sac	sac	NOUN
ejif-6266	52	16	have	have	AUX
ejif-6266	52	17	been	be	AUX
ejif-6266	52	18	appointed	appoint	VERB
ejif-6266	52	19	as	as	ADP
ejif-6266	52	20	advisors	advisor	NOUN
ejif-6266	52	21	to	to	ADP
ejif-6266	52	22	islamic	islamic	ADJ
ejif-6266	52	23	financial	financial	ADJ
ejif-6266	52	24	institutions	institution	NOUN
ejif-6266	52	25	(	(	PUNCT
ejif-6266	52	26	ifis	ifis	PROPN
ejif-6266	52	27	)	)	PUNCT
ejif-6266	52	28	,	,	PUNCT
ejif-6266	52	29	as	as	SCONJ
ejif-6266	52	30	stated	state	VERB
ejif-6266	52	31	in	in	ADP
ejif-6266	52	32	ifsa	ifsa	PROPN
ejif-6266	52	33	2013	2013	NUM
ejif-6266	52	34	,	,	PUNCT
ejif-6266	52	35	section	section	NOUN
ejif-6266	52	36	30	30	NUM
ejif-6266	52	37	.	.	PUNCT
ejif-6266	53	1	sacs	sac	NOUN
ejif-6266	53	2	play	play	VERB
ejif-6266	53	3	an	an	DET
ejif-6266	53	4	important	important	ADJ
ejif-6266	53	5	role	role	NOUN
ejif-6266	53	6	in	in	ADP
ejif-6266	53	7	advising	advise	VERB
ejif-6266	53	8	ifis	ifis	NOUN
ejif-6266	53	9	to	to	PART
ejif-6266	53	10	ensure	ensure	VERB
ejif-6266	53	11	that	that	SCONJ
ejif-6266	53	12	all	all	DET
ejif-6266	53	13	activities	activity	NOUN
ejif-6266	53	14	comply	comply	VERB
ejif-6266	53	15	with	with	ADP
ejif-6266	53	16	shariah	shariah	PROPN
ejif-6266	53	17	.	.	PUNCT
ejif-6266	54	1	bnm	bnm	PROPN
ejif-6266	54	2	’s	’s	PART
ejif-6266	54	3	new	new	ADJ
ejif-6266	54	4	“	"	PUNCT
ejif-6266	54	5	shariah	shariah	PROPN
ejif-6266	54	6	governance	governance	NOUN
ejif-6266	54	7	policy	policy	NOUN
ejif-6266	54	8	2019	2019	NUM
ejif-6266	54	9	”	"	PUNCT
ejif-6266	54	10	requires	require	VERB
ejif-6266	54	11	a	a	DET
ejif-6266	54	12	majority	majority	NOUN
ejif-6266	54	13	of	of	ADP
ejif-6266	54	14	at	at	ADV
ejif-6266	54	15	least	least	ADV
ejif-6266	54	16	five	five	NUM
ejif-6266	54	17	sac	sac	NOUN
ejif-6266	54	18	members	member	NOUN
ejif-6266	54	19	to	to	PART
ejif-6266	54	20	be	be	AUX
ejif-6266	54	21	shariah	shariah	PROPN
ejif-6266	54	22	-	-	PUNCT
ejif-6266	54	23	qualified	qualified	PROPN
ejif-6266	54	24	.	.	PUNCT
ejif-6266	55	1	at	at	ADP
ejif-6266	55	2	the	the	DET
ejif-6266	55	3	national	national	ADJ
ejif-6266	55	4	level	level	NOUN
ejif-6266	55	5	,	,	PUNCT
ejif-6266	55	6	sac	sac	NOUN
ejif-6266	55	7	for	for	ADP
ejif-6266	55	8	bank	bank	PROPN
ejif-6266	55	9	negara	negara	PROPN
ejif-6266	55	10	malaysia	malaysia	PROPN
ejif-6266	55	11	(	(	PUNCT
ejif-6266	55	12	bnm)—malaysia	bnm)—malaysia	PROPN
ejif-6266	55	13	’s	’s	PART
ejif-6266	55	14	central	central	ADJ
ejif-6266	55	15	bank	bank	NOUN
ejif-6266	55	16	—	—	PUNCT
ejif-6266	55	17	was	be	AUX
ejif-6266	55	18	established	establish	VERB
ejif-6266	55	19	as	as	ADP
ejif-6266	55	20	an	an	DET
ejif-6266	55	21	advisor	advisor	NOUN
ejif-6266	55	22	and	and	CCONJ
ejif-6266	55	23	reference	reference	NOUN
ejif-6266	55	24	point	point	NOUN
ejif-6266	55	25	for	for	ADP
ejif-6266	55	26	all	all	DET
ejif-6266	55	27	matters	matter	NOUN
ejif-6266	55	28	relating	relate	VERB
ejif-6266	55	29	to	to	ADP
ejif-6266	55	30	islamic	islamic	ADJ
ejif-6266	55	31	financial	financial	ADJ
ejif-6266	55	32	as	as	ADV
ejif-6266	55	33	well	well	ADV
ejif-6266	55	34	as	as	ADP
ejif-6266	55	35	other	other	ADJ
ejif-6266	55	36	matters	matter	NOUN
ejif-6266	55	37	requiring	require	VERB
ejif-6266	55	38	resolution	resolution	NOUN
ejif-6266	55	39	in	in	ADP
ejif-6266	55	40	accordance	accordance	NOUN
ejif-6266	55	41	with	with	ADP
ejif-6266	55	42	islamic	islamic	ADJ
ejif-6266	55	43	law	law	NOUN
ejif-6266	55	44	.	.	PUNCT
ejif-6266	56	1	since	since	SCONJ
ejif-6266	56	2	the	the	DET
ejif-6266	56	3	primary	primary	ADJ
ejif-6266	56	4	sources	source	NOUN
ejif-6266	56	5	of	of	ADP
ejif-6266	56	6	islamic	islamic	ADJ
ejif-6266	56	7	law	law	NOUN
ejif-6266	56	8	are	be	AUX
ejif-6266	56	9	general	general	ADJ
ejif-6266	56	10	in	in	ADP
ejif-6266	56	11	nature	nature	NOUN
ejif-6266	56	12	,	,	PUNCT
ejif-6266	56	13	new	new	ADJ
ejif-6266	56	14	issues	issue	NOUN
ejif-6266	56	15	that	that	PRON
ejif-6266	56	16	arise	arise	VERB
ejif-6266	56	17	in	in	ADP
ejif-6266	56	18	the	the	DET
ejif-6266	56	19	operation	operation	NOUN
ejif-6266	56	20	of	of	ADP
ejif-6266	56	21	islamic	islamic	ADJ
ejif-6266	56	22	insurance	insurance	NOUN
ejif-6266	56	23	without	without	ADP
ejif-6266	56	24	previous	previous	ADJ
ejif-6266	56	25	rulings	ruling	NOUN
ejif-6266	56	26	or	or	CCONJ
ejif-6266	56	27	explicit	explicit	ADJ
ejif-6266	56	28	texts	text	NOUN
ejif-6266	56	29	must	must	AUX
ejif-6266	56	30	be	be	AUX
ejif-6266	56	31	addressed	address	VERB
ejif-6266	56	32	through	through	ADP
ejif-6266	56	33	a	a	DET
ejif-6266	56	34	process	process	NOUN
ejif-6266	56	35	of	of	ADP
ejif-6266	56	36	ijtihad	ijtihad	ADJ
ejif-6266	56	37	(	(	PUNCT
ejif-6266	56	38	weiss	weiss	PROPN
ejif-6266	56	39	,	,	PUNCT
ejif-6266	56	40	1978	1978	NUM
ejif-6266	56	41	)	)	PUNCT
ejif-6266	56	42	.	.	PUNCT
ejif-6266	57	1	according	accord	VERB
ejif-6266	57	2	to	to	ADP
ejif-6266	57	3	imam	imam	PROPN
ejif-6266	57	4	ghazali	ghazali	PROPN
ejif-6266	57	5	(	(	PUNCT
ejif-6266	57	6	2005	2005	NUM
ejif-6266	57	7	)	)	PUNCT
ejif-6266	57	8	,	,	PUNCT
ejif-6266	57	9	ijtihad	ijtihad	PROPN
ejif-6266	57	10	means	mean	VERB
ejif-6266	57	11	to	to	PART
ejif-6266	57	12	maximise	maximise	VERB
ejif-6266	57	13	one	one	NUM
ejif-6266	57	14	's	's	PART
ejif-6266	57	15	capacity	capacity	NOUN
ejif-6266	57	16	in	in	ADP
ejif-6266	57	17	a	a	DET
ejif-6266	57	18	specific	specific	ADJ
ejif-6266	57	19	matter	matter	NOUN
ejif-6266	57	20	.	.	PUNCT
ejif-6266	58	1	ijtihad	ijtihad	PROPN
ejif-6266	58	2	is	be	AUX
ejif-6266	58	3	defined	define	VERB
ejif-6266	58	4	as	as	ADP
ejif-6266	58	5	the	the	DET
ejif-6266	58	6	whole	whole	ADJ
ejif-6266	58	7	amount	amount	NOUN
ejif-6266	58	8	of	of	ADP
ejif-6266	58	9	effort	effort	NOUN
ejif-6266	58	10	expended	expend	VERB
ejif-6266	58	11	in	in	ADP
ejif-6266	58	12	obtaining	obtain	VERB
ejif-6266	58	13	a	a	DET
ejif-6266	58	14	legal	legal	ADJ
ejif-6266	58	15	opinion	opinion	NOUN
ejif-6266	58	16	.	.	PUNCT
ejif-6266	59	1	it	it	PRON
ejif-6266	59	2	also	also	ADV
ejif-6266	59	3	means	mean	VERB
ejif-6266	59	4	striving	strive	VERB
ejif-6266	59	5	to	to	ADP
ejif-6266	59	6	the	the	DET
ejif-6266	59	7	utmost	utmost	NOUN
ejif-6266	59	8	to	to	PART
ejif-6266	59	9	extract	extract	VERB
ejif-6266	59	10	the	the	DET
ejif-6266	59	11	law	law	NOUN
ejif-6266	59	12	from	from	ADP
ejif-6266	59	13	the	the	DET
ejif-6266	59	14	texts	text	NOUN
ejif-6266	59	15	using	use	VERB
ejif-6266	59	16	all	all	DET
ejif-6266	59	17	valid	valid	ADJ
ejif-6266	59	18	interpretation	interpretation	NOUN
ejif-6266	59	19	methods	method	NOUN
ejif-6266	59	20	(	(	PUNCT
ejif-6266	59	21	nyazee	nyazee	ADV
ejif-6266	59	22	,	,	PUNCT
ejif-6266	59	23	2002	2002	NUM
ejif-6266	59	24	)	)	PUNCT
ejif-6266	59	25	.	.	PUNCT
ejif-6266	60	1	ijtihad	ijtihad	PROPN
ejif-6266	60	2	can	can	AUX
ejif-6266	60	3	be	be	AUX
ejif-6266	60	4	defined	define	VERB
ejif-6266	60	5	as	as	ADP
ejif-6266	60	6	the	the	DET
ejif-6266	60	7	creative	creative	ADJ
ejif-6266	60	8	and	and	CCONJ
ejif-6266	60	9	comprehensive	comprehensive	ADJ
ejif-6266	60	10	intellectual	intellectual	ADJ
ejif-6266	60	11	effort	effort	NOUN
ejif-6266	60	12	to	to	PART
ejif-6266	60	13	derive	derive	VERB
ejif-6266	60	14	legal	legal	ADJ
ejif-6266	60	15	rulings	ruling	NOUN
ejif-6266	60	16	on	on	ADP
ejif-6266	60	17	specific	specific	ADJ
ejif-6266	60	18	issues	issue	NOUN
ejif-6266	60	19	from	from	ADP
ejif-6266	60	20	the	the	DET
ejif-6266	60	21	sources	source	NOUN
ejif-6266	60	22	of	of	ADP
ejif-6266	60	23	shariah	shariah	PROPN
ejif-6266	60	24	in	in	ADP
ejif-6266	60	25	the	the	DET
ejif-6266	60	26	context	context	NOUN
ejif-6266	60	27	of	of	ADP
ejif-6266	60	28	the	the	DET
ejif-6266	60	29	prevailing	prevail	VERB
ejif-6266	60	30	circumstances	circumstance	NOUN
ejif-6266	60	31	of	of	ADP
ejif-6266	60	32	muslim	muslim	ADJ
ejif-6266	60	33	society	society	PROPN
ejif-6266	60	34	.	.	PUNCT
ejif-6266	61	1	ijtihad	ijtihad	VERB
ejif-6266	61	2	in	in	ADP
ejif-6266	61	3	modern	modern	ADJ
ejif-6266	61	4	islamic	islamic	ADJ
ejif-6266	61	5	finance	finance	NOUN
ejif-6266	61	6	is	be	AUX
ejif-6266	61	7	the	the	DET
ejif-6266	61	8	result	result	NOUN
ejif-6266	61	9	of	of	ADP
ejif-6266	61	10	the	the	DET
ejif-6266	61	11	intellectual	intellectual	ADJ
ejif-6266	61	12	endeavours	endeavour	NOUN
ejif-6266	61	13	of	of	ADP
ejif-6266	61	14	shariah	shariah	PROPN
ejif-6266	61	15	scholars	scholar	NOUN
ejif-6266	61	16	to	to	PART
ejif-6266	61	17	legally	legally	ADV
ejif-6266	61	18	apply	apply	VERB
ejif-6266	61	19	islamic	islamic	ADJ
ejif-6266	61	20	economic	economic	ADJ
ejif-6266	61	21	principles	principle	NOUN
ejif-6266	61	22	in	in	ADP
ejif-6266	61	23	the	the	DET
ejif-6266	61	24	context	context	NOUN
ejif-6266	61	25	of	of	ADP
ejif-6266	61	26	an	an	DET
ejif-6266	61	27	evolving	evolve	VERB
ejif-6266	61	28	banking	banking	NOUN
ejif-6266	61	29	and	and	CCONJ
ejif-6266	61	30	financial	financial	ADJ
ejif-6266	61	31	system	system	NOUN
ejif-6266	61	32	(	(	PUNCT
ejif-6266	61	33	jobst	jobst	PROPN
ejif-6266	61	34	,	,	PUNCT
ejif-6266	61	35	2007	2007	NUM
ejif-6266	61	36	)	)	PUNCT
ejif-6266	61	37	.	.	PUNCT
ejif-6266	62	1	addition	addition	NOUN
ejif-6266	62	2	,	,	PUNCT
ejif-6266	62	3	rafikov	rafikov	NOUN
ejif-6266	62	4	&	&	CCONJ
ejif-6266	62	5	akhmetova	akhmetova	PROPN
ejif-6266	62	6	(	(	PUNCT
ejif-6266	62	7	2020	2020	NUM
ejif-6266	62	8	)	)	PUNCT
ejif-6266	62	9	insisted	insist	VERB
ejif-6266	62	10	that	that	SCONJ
ejif-6266	62	11	,	,	PUNCT
ejif-6266	62	12	a	a	DET
ejif-6266	62	13	combination	combination	NOUN
ejif-6266	62	14	of	of	ADP
ejif-6266	62	15	experts	expert	NOUN
ejif-6266	62	16	in	in	ADP
ejif-6266	62	17	various	various	ADJ
ejif-6266	62	18	fields	field	NOUN
ejif-6266	62	19	is	be	AUX
ejif-6266	62	20	essential	essential	ADJ
ejif-6266	62	21	to	to	PART
ejif-6266	62	22	help	help	VERB
ejif-6266	62	23	produce	produce	VERB
ejif-6266	62	24	effective	effective	ADJ
ejif-6266	62	25	ijtihad	ijtihad	NOUN
ejif-6266	62	26	and	and	CCONJ
ejif-6266	62	27	appropriate	appropriate	ADJ
ejif-6266	62	28	to	to	ADP
ejif-6266	62	29	the	the	DET
ejif-6266	62	30	current	current	ADJ
ejif-6266	62	31	situation	situation	NOUN
ejif-6266	62	32	.	.	PUNCT
ejif-6266	63	1	monodisciplinary	monodisciplinary	ADJ
ejif-6266	63	2	approaches	approach	NOUN
ejif-6266	63	3	tend	tend	VERB
ejif-6266	63	4	to	to	PART
ejif-6266	63	5	misrepresent	misrepresent	VERB
ejif-6266	63	6	the	the	DET
ejif-6266	63	7	realities	reality	NOUN
ejif-6266	63	8	of	of	ADP
ejif-6266	63	9	this	this	DET
ejif-6266	63	10	complicated	complicated	ADJ
ejif-6266	63	11	life	life	NOUN
ejif-6266	63	12	and	and	CCONJ
ejif-6266	63	13	,	,	PUNCT
ejif-6266	63	14	as	as	ADP
ejif-6266	63	15	a	a	DET
ejif-6266	63	16	result	result	NOUN
ejif-6266	63	17	,	,	PUNCT
ejif-6266	63	18	offer	offer	VERB
ejif-6266	63	19	answers	answer	NOUN
ejif-6266	63	20	that	that	PRON
ejif-6266	63	21	lead	lead	VERB
ejif-6266	63	22	to	to	ADP
ejif-6266	63	23	crisis	crisis	NOUN
ejif-6266	63	24	.	.	PUNCT
ejif-6266	64	1	this	this	PRON
ejif-6266	64	2	corresponds	correspond	VERB
ejif-6266	64	3	with	with	ADP
ejif-6266	64	4	a	a	DET
ejif-6266	64	5	depiction	depiction	NOUN
ejif-6266	64	6	articulated	articulate	VERB
ejif-6266	64	7	by	by	ADP
ejif-6266	64	8	hassan	hassan	PROPN
ejif-6266	64	9	a.	a.	PROPN
ejif-6266	64	10	(	(	PUNCT
ejif-6266	64	11	2003	2003	NUM
ejif-6266	64	12	)	)	PUNCT
ejif-6266	64	13	,	,	PUNCT
ejif-6266	64	14	in	in	ADP
ejif-6266	64	15	order	order	NOUN
ejif-6266	64	16	to	to	PART
ejif-6266	64	17	ensure	ensure	VERB
ejif-6266	64	18	that	that	SCONJ
ejif-6266	64	19	ijtihad	ijtihad	NOUN
ejif-6266	64	20	is	be	AUX
ejif-6266	64	21	conducted	conduct	VERB
ejif-6266	64	22	properly	properly	ADV
ejif-6266	64	23	,	,	PUNCT
ejif-6266	64	24	it	it	PRON
ejif-6266	64	25	must	must	AUX
ejif-6266	64	26	be	be	AUX
ejif-6266	64	27	done	do	VERB
ejif-6266	64	28	by	by	ADP
ejif-6266	64	29	someone	someone	PRON
ejif-6266	64	30	with	with	ADP
ejif-6266	64	31	knowledge	knowledge	NOUN
ejif-6266	64	32	relevant	relevant	ADJ
ejif-6266	64	33	to	to	ADP
ejif-6266	64	34	the	the	DET
ejif-6266	64	35	issue	issue	NOUN
ejif-6266	64	36	at	at	ADP
ejif-6266	64	37	hand	hand	NOUN
ejif-6266	64	38	.	.	PUNCT
ejif-6266	65	1	foster	foster	ADJ
ejif-6266	65	2	(	(	PUNCT
ejif-6266	65	3	2007	2007	NUM
ejif-6266	65	4	)	)	PUNCT
ejif-6266	65	5	observation	observation	NOUN
ejif-6266	65	6	on	on	ADP
ejif-6266	65	7	the	the	DET
ejif-6266	65	8	ongoing	ongoing	ADJ
ejif-6266	65	9	ijtihad	ijtihad	ADJ
ejif-6266	65	10	debate	debate	NOUN
ejif-6266	65	11	highlights	highlight	NOUN
ejif-6266	65	12	the	the	DET
ejif-6266	65	13	need	need	NOUN
ejif-6266	65	14	for	for	ADP
ejif-6266	65	15	continuous	continuous	ADJ
ejif-6266	65	16	interpretation	interpretation	NOUN
ejif-6266	65	17	of	of	ADP
ejif-6266	65	18	islamic	islamic	ADJ
ejif-6266	65	19	law	law	PROPN
ejif-6266	65	20	to	to	PART
ejif-6266	65	21	maintain	maintain	VERB
ejif-6266	65	22	financial	financial	ADJ
ejif-6266	65	23	flexibility	flexibility	NOUN
ejif-6266	65	24	within	within	ADP
ejif-6266	65	25	islamic	islamic	ADJ
ejif-6266	65	26	financial	financial	ADJ
ejif-6266	65	27	principles	principle	NOUN
ejif-6266	65	28	.	.	PUNCT
ejif-6266	66	1	failure	failure	NOUN
ejif-6266	66	2	to	to	PART
ejif-6266	66	3	incorporate	incorporate	VERB
ejif-6266	66	4	ijtihad	ijtihad	NOUN
ejif-6266	66	5	in	in	ADP
ejif-6266	66	6	islamic	islamic	ADJ
ejif-6266	66	7	finance	finance	NOUN
ejif-6266	66	8	may	may	AUX
ejif-6266	66	9	risk	risk	VERB
ejif-6266	66	10	the	the	DET
ejif-6266	66	11	misapplication	misapplication	NOUN
ejif-6266	66	12	of	of	ADP
ejif-6266	66	13	the	the	DET
ejif-6266	66	14	law	law	NOUN
ejif-6266	66	15	and	and	CCONJ
ejif-6266	66	16	the	the	DET
ejif-6266	66	17	adoption	adoption	NOUN
ejif-6266	66	18	of	of	ADP
ejif-6266	66	19	rigid	rigid	ADJ
ejif-6266	66	20	interpretations	interpretation	NOUN
ejif-6266	66	21	,	,	PUNCT
ejif-6266	66	22	as	as	SCONJ
ejif-6266	66	23	warned	warn	VERB
ejif-6266	66	24	by	by	ADP
ejif-6266	66	25	codd	codd	NOUN
ejif-6266	66	26	in	in	ADP
ejif-6266	66	27	1999	1999	NUM
ejif-6266	66	28	.	.	PUNCT
ejif-6266	67	1	this	this	PRON
ejif-6266	67	2	,	,	PUNCT
ejif-6266	67	3	in	in	ADP
ejif-6266	67	4	turn	turn	NOUN
ejif-6266	67	5	,	,	PUNCT
ejif-6266	67	6	could	could	AUX
ejif-6266	67	7	impede	impede	VERB
ejif-6266	67	8	the	the	DET
ejif-6266	67	9	legal	legal	ADJ
ejif-6266	67	10	system	system	NOUN
ejif-6266	67	11	's	's	PART
ejif-6266	67	12	ability	ability	NOUN
ejif-6266	67	13	to	to	PART
ejif-6266	67	14	effectively	effectively	ADV
ejif-6266	67	15	address	address	VERB
ejif-6266	67	16	modern	modern	ADJ
ejif-6266	67	17	challenges	challenge	NOUN
ejif-6266	67	18	.	.	PUNCT
ejif-6266	68	1	therefore	therefore	ADV
ejif-6266	68	2	,	,	PUNCT
ejif-6266	68	3	efficacy	efficacy	NOUN
ejif-6266	68	4	and	and	CCONJ
ejif-6266	68	5	inadequate	inadequate	ADJ
ejif-6266	68	6	performance	performance	NOUN
ejif-6266	68	7	should	should	AUX
ejif-6266	68	8	not	not	PART
ejif-6266	68	9	be	be	AUX
ejif-6266	68	10	present	present	ADJ
ejif-6266	68	11	in	in	ADP
ejif-6266	68	12	the	the	DET
ejif-6266	68	13	ijtihad	ijtihad	ADJ
ejif-6266	68	14	process	process	NOUN
ejif-6266	68	15	because	because	SCONJ
ejif-6266	68	16	they	they	PRON
ejif-6266	68	17	can	can	AUX
ejif-6266	68	18	lead	lead	VERB
ejif-6266	68	19	to	to	ADP
ejif-6266	68	20	unethical	unethical	ADJ
ejif-6266	68	21	behaviour	behaviour	NOUN
ejif-6266	68	22	and	and	CCONJ
ejif-6266	68	23	then	then	ADV
ejif-6266	68	24	affect	affect	VERB
ejif-6266	68	25	the	the	DET
ejif-6266	68	26	status	status	NOUN
ejif-6266	68	27	of	of	ADP
ejif-6266	68	28	shariah	shariah	PROPN
ejif-6266	68	29	compliance	compliance	NOUN
ejif-6266	68	30	(	(	PUNCT
ejif-6266	68	31	ahmed	ahme	VERB
ejif-6266	68	32	,	,	PUNCT
ejif-6266	68	33	2015	2015	NUM
ejif-6266	68	34	)	)	PUNCT
ejif-6266	68	35	.	.	PUNCT
ejif-6266	69	1	this	this	PRON
ejif-6266	69	2	means	mean	VERB
ejif-6266	69	3	ijtihad	ijtihad	NOUN
ejif-6266	69	4	can	can	AUX
ejif-6266	69	5	not	not	PART
ejif-6266	69	6	be	be	AUX
ejif-6266	69	7	practised	practise	VERB
ejif-6266	69	8	arbitrarily	arbitrarily	ADV
ejif-6266	69	9	until	until	SCONJ
ejif-6266	69	10	undermine	undermine	VERB
ejif-6266	69	11	its	its	PRON
ejif-6266	69	12	authenticity	authenticity	NOUN
ejif-6266	69	13	(	(	PUNCT
ejif-6266	69	14	abd	abd	PROPN
ejif-6266	69	15	-	-	PUNCT
ejif-6266	69	16	allah	allah	PROPN
ejif-6266	69	17	,	,	PUNCT
ejif-6266	69	18	2006	2006	NUM
ejif-6266	69	19	)	)	PUNCT
ejif-6266	69	20	.	.	PUNCT
ejif-6266	70	1	it	it	PRON
ejif-6266	70	2	contradicts	contradict	VERB
ejif-6266	70	3	with	with	ADP
ejif-6266	70	4	the	the	DET
ejif-6266	70	5	practice	practice	NOUN
ejif-6266	70	6	of	of	ADP
ejif-6266	70	7	ijtihad	ijtihad	NOUN
ejif-6266	70	8	in	in	ADP
ejif-6266	70	9	earlier	early	ADJ
ejif-6266	70	10	times	time	NOUN
ejif-6266	70	11	(	(	PUNCT
ejif-6266	70	12	najmaldeen	najmaldeen	PROPN
ejif-6266	70	13	,	,	PUNCT
ejif-6266	70	14	2014	2014	NUM
ejif-6266	70	15	)	)	PUNCT
ejif-6266	70	16	.	.	PUNCT
ejif-6266	71	1	ijtihad	ijtihad	VERB
ejif-6266	71	2	in	in	ADP
ejif-6266	71	3	islamic	islamic	ADJ
ejif-6266	71	4	finance	finance	NOUN
ejif-6266	71	5	can	can	AUX
ejif-6266	71	6	potentially	potentially	ADV
ejif-6266	71	7	deviate	deviate	VERB
ejif-6266	71	8	from	from	ADP
ejif-6266	71	9	the	the	DET
ejif-6266	71	10	proper	proper	ADJ
ejif-6266	71	11	tools	tool	NOUN
ejif-6266	71	12	of	of	ADP
ejif-6266	71	13	ijtihad	ijtihad	NOUN
ejif-6266	71	14	(	(	PUNCT
ejif-6266	71	15	abozaid	abozaid	VERB
ejif-6266	71	16	,	,	PUNCT
ejif-6266	71	17	2016	2016	NUM
ejif-6266	71	18	)	)	PUNCT
ejif-6266	71	19	.	.	PUNCT
ejif-6266	72	1	therefore	therefore	ADV
ejif-6266	72	2	,	,	PUNCT
ejif-6266	72	3	there	there	PRON
ejif-6266	72	4	have	have	AUX
ejif-6266	72	5	been	be	AUX
ejif-6266	72	6	calls	call	NOUN
ejif-6266	72	7	for	for	ADP
ejif-6266	72	8	standardisation	standardisation	NOUN
ejif-6266	72	9	of	of	ADP
ejif-6266	72	10	islamic	islamic	ADJ
ejif-6266	72	11	legal	legal	ADJ
ejif-6266	72	12	principles	principle	NOUN
ejif-6266	72	13	and	and	CCONJ
ejif-6266	72	14	structures	structure	NOUN
ejif-6266	72	15	in	in	ADP
ejif-6266	72	16	order	order	NOUN
ejif-6266	72	17	to	to	PART
ejif-6266	72	18	avert	avert	VERB
ejif-6266	72	19	this	this	DET
ejif-6266	72	20	deviation	deviation	NOUN
ejif-6266	72	21	.	.	PUNCT
ejif-6266	73	1	standardization	standardization	NOUN
ejif-6266	73	2	of	of	ADP
ejif-6266	73	3	regulations	regulation	NOUN
ejif-6266	73	4	and	and	CCONJ
ejif-6266	73	5	regulatory	regulatory	ADJ
ejif-6266	73	6	in	in	ADP
ejif-6266	73	7	takaful	takaful	ADJ
ejif-6266	73	8	can	can	AUX
ejif-6266	73	9	provide	provide	VERB
ejif-6266	73	10	clear	clear	ADJ
ejif-6266	73	11	and	and	CCONJ
ejif-6266	73	12	consistent	consistent	ADJ
ejif-6266	73	13	guidelines	guideline	NOUN
ejif-6266	73	14	.	.	PUNCT
ejif-6266	74	1	this	this	PRON
ejif-6266	74	2	can	can	AUX
ejif-6266	74	3	help	help	VERB
ejif-6266	74	4	to	to	PART
ejif-6266	74	5	eliminate	eliminate	VERB
ejif-6266	74	6	ambiguity	ambiguity	NOUN
ejif-6266	74	7	and	and	CCONJ
ejif-6266	74	8	assure	assure	VERB
ejif-6266	74	9	sharia	sharia	PROPN
ejif-6266	74	10	conformity	conformity	PROPN
ejif-6266	74	11	.	.	PUNCT
ejif-6266	75	1	according	accord	VERB
ejif-6266	75	2	to	to	ADP
ejif-6266	75	3	bakar	bakar	PROPN
ejif-6266	75	4	(	(	PUNCT
ejif-6266	75	5	2002	2002	NUM
ejif-6266	75	6	)	)	PUNCT
ejif-6266	75	7	,	,	PUNCT
ejif-6266	75	8	standardization	standardization	NOUN
ejif-6266	75	9	is	be	AUX
ejif-6266	75	10	not	not	PART
ejif-6266	75	11	a	a	DET
ejif-6266	75	12	bad	bad	ADJ
ejif-6266	75	13	thing	thing	NOUN
ejif-6266	75	14	as	as	ADV
ejif-6266	75	15	long	long	ADV
ejif-6266	75	16	as	as	SCONJ
ejif-6266	75	17	it	it	PRON
ejif-6266	75	18	does	do	AUX
ejif-6266	75	19	not	not	PART
ejif-6266	75	20	limit	limit	VERB
ejif-6266	75	21	the	the	DET
ejif-6266	75	22	diversity	diversity	NOUN
ejif-6266	75	23	of	of	ADP
ejif-6266	75	24	opinions	opinion	NOUN
ejif-6266	75	25	that	that	PRON
ejif-6266	75	26	exist	exist	VERB
ejif-6266	75	27	in	in	ADP
ejif-6266	75	28	the	the	DET
ejif-6266	75	29	practice	practice	NOUN
ejif-6266	75	30	of	of	ADP
ejif-6266	75	31	ijtihad	ijtihad	NOUN
ejif-6266	75	32	.	.	PUNCT
ejif-6266	76	1	however	however	ADV
ejif-6266	76	2	,	,	PUNCT
ejif-6266	76	3	concerns	concern	NOUN
ejif-6266	76	4	about	about	ADP
ejif-6266	76	5	ijtihad	ijtihad	PROPN
ejif-6266	76	6	's	's	PART
ejif-6266	76	7	flexibility	flexibility	NOUN
ejif-6266	76	8	are	be	AUX
ejif-6266	76	9	often	often	ADV
ejif-6266	76	10	raised	raise	VERB
ejif-6266	76	11	(	(	PUNCT
ejif-6266	76	12	ahmed	ahme	VERB
ejif-6266	76	13	,	,	PUNCT
ejif-6266	76	14	2015	2015	NUM
ejif-6266	76	15	)	)	PUNCT
ejif-6266	76	16	and	and	CCONJ
ejif-6266	76	17	scholars	scholar	NOUN
ejif-6266	76	18	may	may	AUX
ejif-6266	76	19	be	be	AUX
ejif-6266	76	20	less	less	ADV
ejif-6266	76	21	motivated	motivated	ADJ
ejif-6266	76	22	to	to	PART
ejif-6266	76	23	engage	engage	VERB
ejif-6266	76	24	in	in	ADP
ejif-6266	76	25	future	future	ADJ
ejif-6266	76	26	ijtihad	ijtihad	NOUN
ejif-6266	76	27	.	.	PUNCT
ejif-6266	77	1	a	a	DET
ejif-6266	77	2	flexible	flexible	ADJ
ejif-6266	77	3	codification	codification	NOUN
ejif-6266	77	4	system	system	NOUN
ejif-6266	77	5	in	in	ADP
ejif-6266	77	6	islamic	islamic	ADJ
ejif-6266	77	7	financial	financial	ADJ
ejif-6266	77	8	law	law	NOUN
ejif-6266	77	9	will	will	AUX
ejif-6266	77	10	be	be	AUX
ejif-6266	77	11	able	able	ADJ
ejif-6266	77	12	to	to	PART
ejif-6266	77	13	provide	provide	VERB
ejif-6266	77	14	a	a	DET
ejif-6266	77	15	great	great	ADJ
ejif-6266	77	16	and	and	CCONJ
ejif-6266	77	17	much	much	ADV
ejif-6266	77	18	-	-	PUNCT
ejif-6266	77	19	needed	need	VERB
ejif-6266	77	20	solution	solution	NOUN
ejif-6266	77	21	in	in	ADP
ejif-6266	77	22	the	the	DET
ejif-6266	77	23	balance	balance	NOUN
ejif-6266	77	24	of	of	ADP
ejif-6266	77	25	ijtihad	ijtihad	NOUN
ejif-6266	77	26	in	in	ADP
ejif-6266	77	27	islamic	islamic	ADJ
ejif-6266	77	28	finance	finance	PROPN
ejif-6266	77	29	(	(	PUNCT
ejif-6266	77	30	mcmillen	mcmillen	PROPN
ejif-6266	77	31	,	,	PUNCT
ejif-6266	77	32	2011	2011	NUM
ejif-6266	77	33	)	)	PUNCT
ejif-6266	77	34	.	.	PUNCT
ejif-6266	78	1	although	although	SCONJ
ejif-6266	78	2	ijtihad	ijtihad	NOUN
ejif-6266	78	3	is	be	AUX
ejif-6266	78	4	certainly	certainly	ADV
ejif-6266	78	5	designed	design	VERB
ejif-6266	78	6	to	to	PART
ejif-6266	78	7	be	be	AUX
ejif-6266	78	8	flexible	flexible	ADJ
ejif-6266	78	9	and	and	CCONJ
ejif-6266	78	10	adaptable	adaptable	ADJ
ejif-6266	78	11	,	,	PUNCT
ejif-6266	78	12	its	its	PRON
ejif-6266	78	13	practical	practical	ADJ
ejif-6266	78	14	application	application	NOUN
ejif-6266	78	15	may	may	AUX
ejif-6266	78	16	differ	differ	VERB
ejif-6266	78	17	once	once	SCONJ
ejif-6266	78	18	it	it	PRON
ejif-6266	78	19	has	have	AUX
ejif-6266	78	20	been	be	AUX
ejif-6266	78	21	incorporated	incorporate	VERB
ejif-6266	78	22	into	into	ADP
ejif-6266	78	23	a	a	DET
ejif-6266	78	24	legally	legally	ADV
ejif-6266	78	25	binding	binding	ADJ
ejif-6266	78	26	legal	legal	ADJ
ejif-6266	78	27	system	system	NOUN
ejif-6266	78	28	and	and	CCONJ
ejif-6266	78	29	can	can	AUX
ejif-6266	78	30	make	make	VERB
ejif-6266	78	31	it	it	PRON
ejif-6266	78	32	challenging	challenging	ADJ
ejif-6266	78	33	to	to	PART
ejif-6266	78	34	enforce	enforce	VERB
ejif-6266	78	35	rigid	rigid	ADJ
ejif-6266	78	36	standards	standard	NOUN
ejif-6266	78	37	on	on	ADP
ejif-6266	78	38	ijtihad	ijtihad	NOUN
ejif-6266	78	39	.	.	PUNCT
ejif-6266	79	1	this	this	DET
ejif-6266	79	2	study	study	NOUN
ejif-6266	79	3	aims	aim	VERB
ejif-6266	79	4	to	to	PART
ejif-6266	79	5	highlight	highlight	VERB
ejif-6266	79	6	the	the	DET
ejif-6266	79	7	significance	significance	NOUN
ejif-6266	79	8	of	of	ADP
ejif-6266	79	9	ijtihad	ijtihad	NOUN
ejif-6266	79	10	in	in	ADP
ejif-6266	79	11	malaysia	malaysia	PROPN
ejif-6266	79	12	's	's	PART
ejif-6266	79	13	legislation	legislation	NOUN
ejif-6266	79	14	regarding	regard	VERB
ejif-6266	79	15	the	the	DET
ejif-6266	79	16	takaful	takaful	ADJ
ejif-6266	79	17	business	business	NOUN
ejif-6266	79	18	.	.	PUNCT
ejif-6266	80	1	in	in	ADP
ejif-6266	80	2	malaysia	malaysia	PROPN
ejif-6266	80	3	,	,	PUNCT
ejif-6266	80	4	the	the	DET
ejif-6266	80	5	takaful	takaful	ADJ
ejif-6266	80	6	regulatory	regulatory	ADJ
ejif-6266	80	7	framework	framework	NOUN
ejif-6266	80	8	has	have	AUX
ejif-6266	80	9	been	be	AUX
ejif-6266	80	10	provided	provide	VERB
ejif-6266	80	11	by	by	ADP
ejif-6266	80	12	bnm	bnm	PROPN
ejif-6266	80	13	with	with	ADP
ejif-6266	80	14	full	full	ADJ
ejif-6266	80	15	guidance	guidance	NOUN
ejif-6266	80	16	and	and	CCONJ
ejif-6266	80	17	explanations	explanation	NOUN
ejif-6266	80	18	for	for	ADP
ejif-6266	80	19	practices	practice	NOUN
ejif-6266	80	20	in	in	ADP
ejif-6266	80	21	the	the	DET
ejif-6266	80	22	takaful	takaful	ADJ
ejif-6266	80	23	industry	industry	NOUN
ejif-6266	80	24	.	.	PUNCT
ejif-6266	81	1	furthermore	furthermore	ADV
ejif-6266	81	2	,	,	PUNCT
ejif-6266	81	3	the	the	DET
ejif-6266	81	4	existence	existence	NOUN
ejif-6266	81	5	of	of	ADP
ejif-6266	81	6	acts	act	NOUN
ejif-6266	81	7	,	,	PUNCT
ejif-6266	81	8	policy	policy	NOUN
ejif-6266	81	9	documents	document	NOUN
ejif-6266	81	10	and	and	CCONJ
ejif-6266	81	11	guidelines	guideline	NOUN
ejif-6266	81	12	regulating	regulate	VERB
ejif-6266	81	13	businesses	business	NOUN
ejif-6266	81	14	and	and	CCONJ
ejif-6266	81	15	financial	financial	ADJ
ejif-6266	81	16	activities	activity	NOUN
ejif-6266	81	17	in	in	ADP
ejif-6266	81	18	malaysia	malaysia	PROPN
ejif-6266	81	19	give	give	VERB
ejif-6266	81	20	comfort	comfort	NOUN
ejif-6266	81	21	and	and	CCONJ
ejif-6266	81	22	safety	safety	NOUN
ejif-6266	81	23	to	to	ADP
ejif-6266	81	24	the	the	DET
ejif-6266	81	25	community	community	NOUN
ejif-6266	81	26	to	to	PART
ejif-6266	81	27	conduct	conduct	VERB
ejif-6266	81	28	business	business	NOUN
ejif-6266	81	29	activities	activity	NOUN
ejif-6266	81	30	in	in	ADP
ejif-6266	81	31	full	full	ADJ
ejif-6266	81	32	certainty	certainty	NOUN
ejif-6266	81	33	.	.	PUNCT
ejif-6266	82	1	while	while	SCONJ
ejif-6266	82	2	this	this	DET
ejif-6266	82	3	law	law	NOUN
ejif-6266	82	4	is	be	AUX
ejif-6266	82	5	man	man	NOUN
ejif-6266	82	6	-	-	PUNCT
ejif-6266	82	7	made	make	VERB
ejif-6266	82	8	,	,	PUNCT
ejif-6266	82	9	european	european	ADJ
ejif-6266	82	10	journal	journal	PROPN
ejif-6266	82	11	of	of	ADP
ejif-6266	82	12	islamic	islamic	PROPN
ejif-6266	82	13	finance	finance	PROPN
ejif-6266	82	14	issn	issn	PROPN
ejif-6266	82	15	:	:	PUNCT
ejif-6266	82	16	2421	2421	NUM
ejif-6266	82	17	-	-	SYM
ejif-6266	82	18	2172	2172	NUM
ejif-6266	82	19	doi	doi	NOUN
ejif-6266	82	20	:	:	PUNCT
ejif-6266	82	21	10.13135/2421	10.13135/2421	NUM
ejif-6266	82	22	-	-	SYM
ejif-6266	82	23	2172/6266	2172/6266	NUM
ejif-6266	82	24	published	publish	VERB
ejif-6266	82	25	by	by	ADP
ejif-6266	82	26	university	university	PROPN
ejif-6266	82	27	of	of	ADP
ejif-6266	82	28	turin	turin	PROPN
ejif-6266	83	1	https://www.ojs.unito.it/index.php/ejif/index	https://www.ojs.unito.it/index.php/ejif/index	PROPN
ejif-6266	83	2	ejif	ejif	PROPN
ejif-6266	83	3	content	content	NOUN
ejif-6266	83	4	is	be	AUX
ejif-6266	83	5	licensed	license	VERB
ejif-6266	83	6	under	under	ADP
ejif-6266	83	7	a	a	DET
ejif-6266	83	8	creative	creative	ADJ
ejif-6266	83	9	commons	common	NOUN
ejif-6266	83	10	attribution	attribution	NOUN
ejif-6266	83	11	4.0	4.0	NUM
ejif-6266	83	12	international	international	ADJ
ejif-6266	83	13	license	license	NOUN
ejif-6266	83	14	12	12	NUM
ejif-6266	83	15	it	it	PRON
ejif-6266	83	16	can	can	AUX
ejif-6266	83	17	be	be	AUX
ejif-6266	83	18	used	use	VERB
ejif-6266	83	19	as	as	ADP
ejif-6266	83	20	current	current	ADJ
ejif-6266	83	21	uruf	uruf	NOUN
ejif-6266	83	22	since	since	SCONJ
ejif-6266	83	23	it	it	PRON
ejif-6266	83	24	protects	protect	VERB
ejif-6266	83	25	the	the	DET
ejif-6266	83	26	community	community	NOUN
ejif-6266	83	27	's	's	PART
ejif-6266	83	28	interests	interest	NOUN
ejif-6266	83	29	and	and	CCONJ
ejif-6266	83	30	can	can	AUX
ejif-6266	83	31	prevent	prevent	VERB
ejif-6266	83	32	potential	potential	ADJ
ejif-6266	83	33	drawback	drawback	NOUN
ejif-6266	83	34	(	(	PUNCT
ejif-6266	83	35	ahmad	ahmad	PROPN
ejif-6266	83	36	sufyan	sufyan	PROPN
ejif-6266	83	37	&	&	CCONJ
ejif-6266	83	38	ab	ab	PROPN
ejif-6266	83	39	mumin	mumin	PROPN
ejif-6266	83	40	,	,	PUNCT
ejif-6266	83	41	2008	2008	NUM
ejif-6266	83	42	)	)	PUNCT
ejif-6266	83	43	,	,	PUNCT
ejif-6266	83	44	such	such	ADJ
ejif-6266	83	45	as	as	ADP
ejif-6266	83	46	fraud	fraud	NOUN
ejif-6266	83	47	,	,	PUNCT
ejif-6266	83	48	leakage	leakage	NOUN
ejif-6266	83	49	of	of	ADP
ejif-6266	83	50	funds	fund	NOUN
ejif-6266	83	51	and	and	CCONJ
ejif-6266	83	52	tyranny	tyranny	NOUN
ejif-6266	83	53	.	.	PUNCT
ejif-6266	84	1	as	as	ADV
ejif-6266	84	2	long	long	ADV
ejif-6266	84	3	as	as	SCONJ
ejif-6266	84	4	this	this	DET
ejif-6266	84	5	law	law	NOUN
ejif-6266	84	6	does	do	AUX
ejif-6266	84	7	not	not	PART
ejif-6266	84	8	conflict	conflict	VERB
ejif-6266	84	9	with	with	ADP
ejif-6266	84	10	shariah	shariah	PROPN
ejif-6266	84	11	,	,	PUNCT
ejif-6266	84	12	then	then	ADV
ejif-6266	84	13	this	this	DET
ejif-6266	84	14	legislation	legislation	NOUN
ejif-6266	84	15	must	must	AUX
ejif-6266	84	16	be	be	AUX
ejif-6266	84	17	followed	follow	VERB
ejif-6266	84	18	to	to	PART
ejif-6266	84	19	safeguard	safeguard	VERB
ejif-6266	84	20	the	the	DET
ejif-6266	84	21	welfare	welfare	NOUN
ejif-6266	84	22	of	of	ADP
ejif-6266	84	23	society	society	NOUN
ejif-6266	84	24	.	.	PUNCT
ejif-6266	85	1	to	to	ADP
ejif-6266	85	2	the	the	DET
ejif-6266	85	3	authors	author	NOUN
ejif-6266	85	4	’	’	PART
ejif-6266	85	5	best	good	ADJ
ejif-6266	85	6	knowledge	knowledge	NOUN
ejif-6266	85	7	,	,	PUNCT
ejif-6266	85	8	there	there	PRON
ejif-6266	85	9	are	be	VERB
ejif-6266	85	10	limited	limited	ADJ
ejif-6266	85	11	studies	study	NOUN
ejif-6266	85	12	in	in	ADP
ejif-6266	85	13	malaysia	malaysia	PROPN
ejif-6266	85	14	that	that	PRON
ejif-6266	85	15	discuss	discuss	VERB
ejif-6266	85	16	about	about	ADP
ejif-6266	85	17	the	the	DET
ejif-6266	85	18	embedding	embedding	NOUN
ejif-6266	85	19	of	of	ADP
ejif-6266	85	20	the	the	DET
ejif-6266	85	21	ijtihad	ijtihad	NOUN
ejif-6266	85	22	made	make	VERB
ejif-6266	85	23	by	by	ADP
ejif-6266	85	24	the	the	DET
ejif-6266	85	25	sac	sac	NOUN
ejif-6266	85	26	into	into	ADP
ejif-6266	85	27	legal	legal	ADJ
ejif-6266	85	28	documents	document	NOUN
ejif-6266	85	29	.	.	PUNCT
ejif-6266	86	1	despite	despite	SCONJ
ejif-6266	86	2	opposing	oppose	VERB
ejif-6266	86	3	viewpoints	viewpoint	NOUN
ejif-6266	86	4	on	on	ADP
ejif-6266	86	5	the	the	DET
ejif-6266	86	6	ijtihad	ijtihad	NOUN
ejif-6266	86	7	practises	practise	NOUN
ejif-6266	86	8	,	,	PUNCT
ejif-6266	86	9	it	it	PRON
ejif-6266	86	10	is	be	AUX
ejif-6266	86	11	a	a	DET
ejif-6266	86	12	crucial	crucial	ADJ
ejif-6266	86	13	instrument	instrument	NOUN
ejif-6266	86	14	nowadays	nowadays	ADV
ejif-6266	86	15	.	.	PUNCT
ejif-6266	87	1	this	this	DET
ejif-6266	87	2	study	study	NOUN
ejif-6266	87	3	is	be	AUX
ejif-6266	87	4	expected	expect	VERB
ejif-6266	87	5	to	to	PART
ejif-6266	87	6	fill	fill	VERB
ejif-6266	87	7	a	a	DET
ejif-6266	87	8	gap	gap	NOUN
ejif-6266	87	9	in	in	ADP
ejif-6266	87	10	ijtihad	ijtihad	ADJ
ejif-6266	87	11	literature	literature	NOUN
ejif-6266	87	12	and	and	CCONJ
ejif-6266	87	13	provide	provide	VERB
ejif-6266	87	14	insight	insight	NOUN
ejif-6266	87	15	into	into	ADP
ejif-6266	87	16	how	how	SCONJ
ejif-6266	87	17	ijtihad	ijtihad	NOUN
ejif-6266	87	18	affects	affect	VERB
ejif-6266	87	19	the	the	DET
ejif-6266	87	20	takaful	takaful	ADJ
ejif-6266	87	21	legal	legal	ADJ
ejif-6266	87	22	system	system	NOUN
ejif-6266	87	23	when	when	SCONJ
ejif-6266	87	24	it	it	PRON
ejif-6266	87	25	comes	come	VERB
ejif-6266	87	26	to	to	ADP
ejif-6266	87	27	shariah	shariah	PROPN
ejif-6266	87	28	-	-	PUNCT
ejif-6266	87	29	related	relate	VERB
ejif-6266	87	30	issues	issue	NOUN
ejif-6266	87	31	.	.	PUNCT
ejif-6266	88	1	3	3	X
ejif-6266	88	2	.	.	X
ejif-6266	88	3	methodology	methodology	NOUN
ejif-6266	88	4	this	this	DET
ejif-6266	88	5	paper	paper	NOUN
ejif-6266	88	6	focuses	focus	VERB
ejif-6266	88	7	significant	significant	ADJ
ejif-6266	88	8	on	on	ADP
ejif-6266	88	9	qualitative	qualitative	ADJ
ejif-6266	88	10	research	research	NOUN
ejif-6266	88	11	method	method	NOUN
ejif-6266	88	12	in	in	ADP
ejif-6266	88	13	discussing	discuss	VERB
ejif-6266	88	14	the	the	PRON
ejif-6266	88	15	of	of	ADP
ejif-6266	88	16	ijtihad	ijtihad	NOUN
ejif-6266	88	17	in	in	ADP
ejif-6266	88	18	shaping	shape	VERB
ejif-6266	88	19	the	the	DET
ejif-6266	88	20	takaful	takaful	ADJ
ejif-6266	88	21	framework	framework	NOUN
ejif-6266	88	22	in	in	ADP
ejif-6266	88	23	malaysia	malaysia	PROPN
ejif-6266	88	24	by	by	ADP
ejif-6266	88	25	using	use	VERB
ejif-6266	88	26	library	library	NOUN
ejif-6266	88	27	research	research	NOUN
ejif-6266	88	28	approach	approach	NOUN
ejif-6266	88	29	.	.	PUNCT
ejif-6266	89	1	to	to	PART
ejif-6266	89	2	be	be	AUX
ejif-6266	89	3	more	more	ADV
ejif-6266	89	4	specific	specific	ADJ
ejif-6266	89	5	,	,	PUNCT
ejif-6266	89	6	this	this	DET
ejif-6266	89	7	study	study	NOUN
ejif-6266	89	8	used	use	VERB
ejif-6266	89	9	a	a	DET
ejif-6266	89	10	two	two	NUM
ejif-6266	89	11	-	-	PUNCT
ejif-6266	89	12	stage	stage	NOUN
ejif-6266	89	13	procedure	procedure	NOUN
ejif-6266	89	14	to	to	PART
ejif-6266	89	15	investigate	investigate	VERB
ejif-6266	89	16	ijtihad	ijtihad	NOUN
ejif-6266	89	17	and	and	CCONJ
ejif-6266	89	18	its	its	PRON
ejif-6266	89	19	relationship	relationship	NOUN
ejif-6266	89	20	to	to	ADP
ejif-6266	89	21	malaysia	malaysia	PROPN
ejif-6266	89	22	's	's	PART
ejif-6266	89	23	takaful	takaful	ADJ
ejif-6266	89	24	framework	framework	NOUN
ejif-6266	89	25	.	.	PUNCT
ejif-6266	90	1	data	datum	NOUN
ejif-6266	90	2	collecting	collect	VERB
ejif-6266	90	3	is	be	AUX
ejif-6266	90	4	a	a	DET
ejif-6266	90	5	process	process	NOUN
ejif-6266	90	6	that	that	PRON
ejif-6266	90	7	involves	involve	VERB
ejif-6266	90	8	the	the	DET
ejif-6266	90	9	design	design	NOUN
ejif-6266	90	10	and	and	CCONJ
ejif-6266	90	11	execution	execution	NOUN
ejif-6266	90	12	of	of	ADP
ejif-6266	90	13	data	datum	NOUN
ejif-6266	90	14	collection	collection	NOUN
ejif-6266	90	15	strategies	strategy	NOUN
ejif-6266	90	16	to	to	PART
ejif-6266	90	17	obtain	obtain	VERB
ejif-6266	90	18	information	information	NOUN
ejif-6266	90	19	about	about	ADP
ejif-6266	90	20	the	the	DET
ejif-6266	90	21	subject	subject	NOUN
ejif-6266	90	22	being	be	AUX
ejif-6266	90	23	researched	research	VERB
ejif-6266	90	24	(	(	PUNCT
ejif-6266	90	25	idris	idris	PROPN
ejif-6266	90	26	awang	awang	PROPN
ejif-6266	90	27	,	,	PUNCT
ejif-6266	90	28	2001	2001	NUM
ejif-6266	90	29	)	)	PUNCT
ejif-6266	90	30	.	.	PUNCT
ejif-6266	91	1	firstly	firstly	ADV
ejif-6266	91	2	,	,	PUNCT
ejif-6266	91	3	in	in	ADP
ejif-6266	91	4	data	data	NOUN
ejif-6266	91	5	collection	collection	NOUN
ejif-6266	91	6	,	,	PUNCT
ejif-6266	91	7	the	the	DET
ejif-6266	91	8	literature	literature	NOUN
ejif-6266	91	9	on	on	ADP
ejif-6266	91	10	ijtihad	ijtihad	ADJ
ejif-6266	91	11	and	and	CCONJ
ejif-6266	91	12	takaful	takaful	ADJ
ejif-6266	91	13	are	be	AUX
ejif-6266	91	14	obtained	obtain	VERB
ejif-6266	91	15	from	from	ADP
ejif-6266	91	16	secondary	secondary	ADJ
ejif-6266	91	17	data	datum	NOUN
ejif-6266	91	18	that	that	PRON
ejif-6266	91	19	included	include	VERB
ejif-6266	91	20	academic	academic	ADJ
ejif-6266	91	21	journals	journal	NOUN
ejif-6266	91	22	,	,	PUNCT
ejif-6266	91	23	books	book	NOUN
ejif-6266	91	24	,	,	PUNCT
ejif-6266	91	25	conference	conference	NOUN
ejif-6266	91	26	papers	paper	NOUN
ejif-6266	91	27	and	and	CCONJ
ejif-6266	91	28	other	other	ADJ
ejif-6266	91	29	periodicals	periodical	NOUN
ejif-6266	91	30	documents	document	NOUN
ejif-6266	91	31	.	.	PUNCT
ejif-6266	92	1	almost	almost	ADV
ejif-6266	92	2	the	the	DET
ejif-6266	92	3	entire	entire	ADJ
ejif-6266	92	4	study	study	NOUN
ejif-6266	92	5	employs	employ	VERB
ejif-6266	92	6	this	this	DET
ejif-6266	92	7	method	method	NOUN
ejif-6266	92	8	to	to	PART
ejif-6266	92	9	collect	collect	VERB
ejif-6266	92	10	data	datum	NOUN
ejif-6266	92	11	on	on	ADP
ejif-6266	92	12	the	the	DET
ejif-6266	92	13	notion	notion	NOUN
ejif-6266	92	14	of	of	ADP
ejif-6266	92	15	ijtihad	ijtihad	NOUN
ejif-6266	92	16	,	,	PUNCT
ejif-6266	92	17	the	the	DET
ejif-6266	92	18	history	history	NOUN
ejif-6266	92	19	of	of	ADP
ejif-6266	92	20	takaful	takaful	ADJ
ejif-6266	92	21	,	,	PUNCT
ejif-6266	92	22	islamic	islamic	ADJ
ejif-6266	92	23	finance	finance	NOUN
ejif-6266	92	24	issues	issue	NOUN
ejif-6266	92	25	,	,	PUNCT
ejif-6266	92	26	a	a	DET
ejif-6266	92	27	collection	collection	NOUN
ejif-6266	92	28	of	of	ADP
ejif-6266	92	29	islamic	islamic	PROPN
ejif-6266	92	30	financial	financial	PROPN
ejif-6266	92	31	shariah	shariah	PROPN
ejif-6266	92	32	resolutions	resolution	NOUN
ejif-6266	92	33	,	,	PUNCT
ejif-6266	92	34	acts	act	NOUN
ejif-6266	92	35	,	,	PUNCT
ejif-6266	92	36	policy	policy	NOUN
ejif-6266	92	37	documents	document	NOUN
ejif-6266	92	38	,	,	PUNCT
ejif-6266	92	39	and	and	CCONJ
ejif-6266	92	40	so	so	ADV
ejif-6266	92	41	on	on	ADV
ejif-6266	92	42	.	.	PUNCT
ejif-6266	93	1	secondly	secondly	ADV
ejif-6266	93	2	,	,	PUNCT
ejif-6266	93	3	in	in	ADP
ejif-6266	93	4	term	term	NOUN
ejif-6266	93	5	of	of	ADP
ejif-6266	93	6	data	datum	NOUN
ejif-6266	93	7	analysing	analysing	NOUN
ejif-6266	93	8	,	,	PUNCT
ejif-6266	93	9	the	the	DET
ejif-6266	93	10	method	method	NOUN
ejif-6266	93	11	utilised	utilise	VERB
ejif-6266	93	12	to	to	PART
ejif-6266	93	13	analyse	analyse	VERB
ejif-6266	93	14	this	this	DET
ejif-6266	93	15	research	research	NOUN
ejif-6266	93	16	is	be	AUX
ejif-6266	93	17	content	content	ADJ
ejif-6266	93	18	analysis	analysis	NOUN
ejif-6266	93	19	.	.	PUNCT
ejif-6266	94	1	according	accord	VERB
ejif-6266	94	2	to	to	ADP
ejif-6266	94	3	bryman	bryman	NOUN
ejif-6266	94	4	(	(	PUNCT
ejif-6266	94	5	2012	2012	NUM
ejif-6266	94	6	)	)	PUNCT
ejif-6266	94	7	,	,	PUNCT
ejif-6266	94	8	documentation	documentation	NOUN
ejif-6266	94	9	analysis	analysis	NOUN
ejif-6266	94	10	is	be	AUX
ejif-6266	94	11	the	the	DET
ejif-6266	94	12	most	most	ADV
ejif-6266	94	13	used	used	ADJ
ejif-6266	94	14	qualitative	qualitative	ADJ
ejif-6266	94	15	methodology	methodology	NOUN
ejif-6266	94	16	.	.	PUNCT
ejif-6266	95	1	this	this	DET
ejif-6266	95	2	research	research	NOUN
ejif-6266	95	3	analyse	analyse	NOUN
ejif-6266	95	4	document	document	NOUN
ejif-6266	95	5	related	relate	VERB
ejif-6266	95	6	to	to	ADP
ejif-6266	95	7	takaful	takaful	ADJ
ejif-6266	95	8	industry	industry	NOUN
ejif-6266	95	9	such	such	ADJ
ejif-6266	95	10	as	as	ADP
ejif-6266	95	11	risk	risk	NOUN
ejif-6266	95	12	-	-	PUNCT
ejif-6266	95	13	based	base	VERB
ejif-6266	95	14	capital	capital	NOUN
ejif-6266	95	15	framework	framework	NOUN
ejif-6266	95	16	for	for	ADP
ejif-6266	95	17	takaful	takaful	ADJ
ejif-6266	95	18	operator	operator	NOUN
ejif-6266	95	19	,	,	PUNCT
ejif-6266	95	20	takaful	takaful	ADJ
ejif-6266	95	21	operations	operation	NOUN
ejif-6266	95	22	framework	framework	NOUN
ejif-6266	95	23	,	,	PUNCT
ejif-6266	95	24	shariah	shariah	PROPN
ejif-6266	95	25	governance	governance	NOUN
ejif-6266	95	26	framework	framework	NOUN
ejif-6266	95	27	2019	2019	NUM
ejif-6266	95	28	,	,	PUNCT
ejif-6266	95	29	investment	investment	NOUN
ejif-6266	95	30	-	-	PUNCT
ejif-6266	95	31	linked	link	VERB
ejif-6266	95	32	business	business	NOUN
ejif-6266	95	33	guidelines	guideline	NOUN
ejif-6266	95	34	,	,	PUNCT
ejif-6266	95	35	new	new	ADJ
ejif-6266	95	36	product	product	NOUN
ejif-6266	95	37	introduction	introduction	NOUN
ejif-6266	95	38	,	,	PUNCT
ejif-6266	95	39	operational	operational	ADJ
ejif-6266	95	40	risk	risk	NOUN
ejif-6266	95	41	,	,	PUNCT
ejif-6266	95	42	islamic	islamic	ADJ
ejif-6266	95	43	financial	financial	PROPN
ejif-6266	95	44	service	service	PROPN
ejif-6266	95	45	act	act	PROPN
ejif-6266	95	46	2013	2013	NUM
ejif-6266	95	47	and	and	CCONJ
ejif-6266	95	48	others	other	NOUN
ejif-6266	95	49	related	relate	VERB
ejif-6266	95	50	documents	document	NOUN
ejif-6266	95	51	.	.	PUNCT
ejif-6266	96	1	this	this	DET
ejif-6266	96	2	study	study	NOUN
ejif-6266	96	3	aims	aim	VERB
ejif-6266	96	4	to	to	PART
ejif-6266	96	5	investigate	investigate	VERB
ejif-6266	96	6	the	the	DET
ejif-6266	96	7	shaping	shaping	NOUN
ejif-6266	96	8	direction	direction	NOUN
ejif-6266	96	9	of	of	ADP
ejif-6266	96	10	ijtihad	ijtihad	NOUN
ejif-6266	96	11	in	in	ADP
ejif-6266	96	12	takaful	takaful	ADJ
ejif-6266	96	13	industry	industry	NOUN
ejif-6266	96	14	.	.	PUNCT
ejif-6266	97	1	once	once	SCONJ
ejif-6266	97	2	data	datum	NOUN
ejif-6266	97	3	was	be	AUX
ejif-6266	97	4	gathered	gather	VERB
ejif-6266	97	5	from	from	ADP
ejif-6266	97	6	documents	document	NOUN
ejif-6266	97	7	pertaining	pertain	VERB
ejif-6266	97	8	to	to	ADP
ejif-6266	97	9	the	the	DET
ejif-6266	97	10	takaful	takaful	ADJ
ejif-6266	97	11	industry	industry	NOUN
ejif-6266	97	12	,	,	PUNCT
ejif-6266	97	13	a	a	DET
ejif-6266	97	14	thorough	thorough	ADJ
ejif-6266	97	15	analysis	analysis	NOUN
ejif-6266	97	16	has	have	AUX
ejif-6266	97	17	been	be	AUX
ejif-6266	97	18	conducted	conduct	VERB
ejif-6266	97	19	to	to	PART
ejif-6266	97	20	determine	determine	VERB
ejif-6266	97	21	the	the	DET
ejif-6266	97	22	relevance	relevance	NOUN
ejif-6266	97	23	of	of	ADP
ejif-6266	97	24	ijtihad	ijtihad	NOUN
ejif-6266	97	25	and	and	CCONJ
ejif-6266	97	26	the	the	DET
ejif-6266	97	27	governance	governance	NOUN
ejif-6266	97	28	documents	document	NOUN
ejif-6266	97	29	issued	issue	VERB
ejif-6266	97	30	by	by	ADP
ejif-6266	97	31	bnm	bnm	PROPN
ejif-6266	97	32	.	.	PUNCT
ejif-6266	98	1	this	this	DET
ejif-6266	98	2	study	study	NOUN
ejif-6266	98	3	is	be	AUX
ejif-6266	98	4	significant	significant	ADJ
ejif-6266	98	5	for	for	ADP
ejif-6266	98	6	giving	give	VERB
ejif-6266	98	7	an	an	DET
ejif-6266	98	8	overview	overview	NOUN
ejif-6266	98	9	and	and	CCONJ
ejif-6266	98	10	insight	insight	NOUN
ejif-6266	98	11	into	into	ADP
ejif-6266	98	12	how	how	SCONJ
ejif-6266	98	13	ijtihad	ijtihad	NOUN
ejif-6266	98	14	can	can	AUX
ejif-6266	98	15	affect	affect	VERB
ejif-6266	98	16	regulations	regulation	NOUN
ejif-6266	98	17	,	,	PUNCT
ejif-6266	98	18	particularly	particularly	ADV
ejif-6266	98	19	in	in	ADP
ejif-6266	98	20	the	the	DET
ejif-6266	98	21	takaful	takaful	ADJ
ejif-6266	98	22	industry	industry	NOUN
ejif-6266	98	23	.	.	PUNCT
ejif-6266	99	1	4	4	X
ejif-6266	99	2	.	.	X
ejif-6266	99	3	regulatory	regulatory	ADJ
ejif-6266	99	4	framework	framework	NOUN
ejif-6266	99	5	for	for	ADP
ejif-6266	99	6	takaful	takaful	ADJ
ejif-6266	99	7	business	business	NOUN
ejif-6266	99	8	malaysia	malaysia	PROPN
ejif-6266	100	1	the	the	DET
ejif-6266	100	2	takaful	takaful	ADJ
ejif-6266	100	3	industry	industry	NOUN
ejif-6266	100	4	in	in	ADP
ejif-6266	100	5	malaysia	malaysia	PROPN
ejif-6266	100	6	started	start	VERB
ejif-6266	100	7	with	with	ADP
ejif-6266	100	8	the	the	DET
ejif-6266	100	9	enactment	enactment	NOUN
ejif-6266	100	10	of	of	ADP
ejif-6266	100	11	the	the	DET
ejif-6266	100	12	takaful	takaful	ADJ
ejif-6266	100	13	act	act	NOUN
ejif-6266	100	14	1984	1984	NUM
ejif-6266	100	15	.	.	PUNCT
ejif-6266	101	1	this	this	DET
ejif-6266	101	2	act	act	NOUN
ejif-6266	101	3	was	be	AUX
ejif-6266	101	4	the	the	DET
ejif-6266	101	5	reference	reference	NOUN
ejif-6266	101	6	for	for	ADP
ejif-6266	101	7	the	the	DET
ejif-6266	101	8	industry	industry	NOUN
ejif-6266	101	9	for	for	ADP
ejif-6266	101	10	nearly	nearly	ADV
ejif-6266	101	11	29	29	NUM
ejif-6266	101	12	years	year	NOUN
ejif-6266	101	13	before	before	ADP
ejif-6266	101	14	being	be	AUX
ejif-6266	101	15	revised	revise	VERB
ejif-6266	101	16	in	in	ADP
ejif-6266	101	17	2013	2013	NUM
ejif-6266	101	18	,	,	PUNCT
ejif-6266	101	19	when	when	SCONJ
ejif-6266	101	20	it	it	PRON
ejif-6266	101	21	and	and	CCONJ
ejif-6266	101	22	the	the	DET
ejif-6266	101	23	islamic	islamic	PROPN
ejif-6266	101	24	bank	bank	PROPN
ejif-6266	101	25	act	act	PROPN
ejif-6266	101	26	1983	1983	NUM
ejif-6266	101	27	were	be	AUX
ejif-6266	101	28	consolidated	consolidate	VERB
ejif-6266	101	29	to	to	PART
ejif-6266	101	30	become	become	VERB
ejif-6266	101	31	the	the	DET
ejif-6266	101	32	islamic	islamic	ADJ
ejif-6266	101	33	financial	financial	PROPN
ejif-6266	101	34	service	service	PROPN
ejif-6266	101	35	act	act	PROPN
ejif-6266	101	36	2013	2013	NUM
ejif-6266	101	37	.	.	PUNCT
ejif-6266	102	1	ifsa	ifsa	PROPN
ejif-6266	102	2	2013	2013	PROPN
ejif-6266	102	3	was	be	AUX
ejif-6266	102	4	enacted	enact	VERB
ejif-6266	102	5	to	to	PART
ejif-6266	102	6	regulate	regulate	VERB
ejif-6266	102	7	and	and	CCONJ
ejif-6266	102	8	supervise	supervise	VERB
ejif-6266	102	9	ifis	ifis	PROPN
ejif-6266	102	10	,	,	PUNCT
ejif-6266	102	11	payment	payment	NOUN
ejif-6266	102	12	systems	system	NOUN
ejif-6266	102	13	and	and	CCONJ
ejif-6266	102	14	other	other	ADJ
ejif-6266	102	15	related	related	ADJ
ejif-6266	102	16	entities	entity	NOUN
ejif-6266	102	17	,	,	PUNCT
ejif-6266	102	18	as	as	ADV
ejif-6266	102	19	well	well	ADV
ejif-6266	102	20	as	as	ADP
ejif-6266	102	21	overseeing	oversee	VERB
ejif-6266	102	22	the	the	DET
ejif-6266	102	23	islamic	islamic	ADJ
ejif-6266	102	24	money	money	NOUN
ejif-6266	102	25	and	and	CCONJ
ejif-6266	102	26	foreign	foreign	ADJ
ejif-6266	102	27	exchange	exchange	NOUN
ejif-6266	102	28	markets	market	NOUN
ejif-6266	102	29	(	(	PUNCT
ejif-6266	102	30	mat	mat	PROPN
ejif-6266	102	31	zain	zain	PROPN
ejif-6266	102	32	et	et	PROPN
ejif-6266	102	33	al	al	PROPN
ejif-6266	102	34	.	.	PROPN
ejif-6266	102	35	,	,	PUNCT
ejif-6266	102	36	2020	2020	NUM
ejif-6266	102	37	)	)	PUNCT
ejif-6266	102	38	.	.	PUNCT
ejif-6266	103	1	in	in	ADP
ejif-6266	103	2	general	general	ADJ
ejif-6266	103	3	,	,	PUNCT
ejif-6266	103	4	there	there	PRON
ejif-6266	103	5	are	be	VERB
ejif-6266	103	6	more	more	ADJ
ejif-6266	103	7	than	than	ADP
ejif-6266	103	8	70	70	NUM
ejif-6266	103	9	policy	policy	NOUN
ejif-6266	103	10	documents	document	NOUN
ejif-6266	103	11	in	in	ADP
ejif-6266	103	12	regulations	regulation	NOUN
ejif-6266	103	13	related	relate	VERB
ejif-6266	103	14	to	to	ADP
ejif-6266	103	15	the	the	DET
ejif-6266	103	16	takaful	takaful	ADJ
ejif-6266	103	17	industry	industry	NOUN
ejif-6266	103	18	.	.	PUNCT
ejif-6266	104	1	it	it	PRON
ejif-6266	104	2	can	can	AUX
ejif-6266	104	3	be	be	AUX
ejif-6266	104	4	classified	classify	VERB
ejif-6266	104	5	as	as	ADP
ejif-6266	104	6	in	in	ADP
ejif-6266	104	7	figure	figure	NOUN
ejif-6266	104	8	2	2	NUM
ejif-6266	104	9	.	.	PUNCT
ejif-6266	105	1	however	however	ADV
ejif-6266	105	2	,	,	PUNCT
ejif-6266	105	3	the	the	DET
ejif-6266	105	4	researcher	researcher	NOUN
ejif-6266	105	5	will	will	AUX
ejif-6266	105	6	explain	explain	VERB
ejif-6266	105	7	a	a	DET
ejif-6266	105	8	number	number	NOUN
ejif-6266	105	9	of	of	ADP
ejif-6266	105	10	policy	policy	NOUN
ejif-6266	105	11	documents	document	NOUN
ejif-6266	105	12	in	in	ADP
ejif-6266	105	13	this	this	DET
ejif-6266	105	14	section	section	NOUN
ejif-6266	105	15	.	.	PUNCT
ejif-6266	106	1	figure	figure	NOUN
ejif-6266	106	2	2	2	NUM
ejif-6266	106	3	:	:	PUNCT
ejif-6266	106	4	number	number	NOUN
ejif-6266	106	5	of	of	ADP
ejif-6266	106	6	policy	policy	NOUN
ejif-6266	106	7	documents	document	NOUN
ejif-6266	106	8	related	relate	VERB
ejif-6266	106	9	to	to	ADP
ejif-6266	106	10	takaful	takaful	ADJ
ejif-6266	106	11	industry	industry	NOUN
ejif-6266	106	12	in	in	ADP
ejif-6266	106	13	malaysia	malaysia	PROPN
ejif-6266	106	14	source	source	NOUN
ejif-6266	106	15	:	:	PUNCT
ejif-6266	106	16	central	central	ADJ
ejif-6266	106	17	bank	bank	PROPN
ejif-6266	106	18	of	of	ADP
ejif-6266	106	19	malaysia	malaysia	PROPN
ejif-6266	106	20	european	european	PROPN
ejif-6266	106	21	journal	journal	PROPN
ejif-6266	106	22	of	of	ADP
ejif-6266	106	23	islamic	islamic	PROPN
ejif-6266	106	24	finance	finance	PROPN
ejif-6266	106	25	issn	issn	PROPN
ejif-6266	106	26	:	:	PUNCT
ejif-6266	106	27	2421	2421	NUM
ejif-6266	106	28	-	-	SYM
ejif-6266	106	29	2172	2172	NUM
ejif-6266	106	30	doi	doi	NOUN
ejif-6266	106	31	:	:	PUNCT
ejif-6266	106	32	10.13135/2421	10.13135/2421	NUM
ejif-6266	106	33	-	-	SYM
ejif-6266	106	34	2172/6266	2172/6266	NUM
ejif-6266	106	35	published	publish	VERB
ejif-6266	106	36	by	by	ADP
ejif-6266	106	37	university	university	PROPN
ejif-6266	106	38	of	of	ADP
ejif-6266	106	39	turin	turin	PROPN
ejif-6266	107	1	https://www.ojs.unito.it/index.php/ejif/index	https://www.ojs.unito.it/index.php/ejif/index	PROPN
ejif-6266	107	2	ejif	ejif	PROPN
ejif-6266	107	3	content	content	NOUN
ejif-6266	107	4	is	be	AUX
ejif-6266	107	5	licensed	license	VERB
ejif-6266	107	6	under	under	ADP
ejif-6266	107	7	a	a	DET
ejif-6266	107	8	creative	creative	ADJ
ejif-6266	107	9	commons	common	NOUN
ejif-6266	107	10	attribution	attribution	NOUN
ejif-6266	107	11	4.0	4.0	NUM
ejif-6266	107	12	international	international	ADJ
ejif-6266	107	13	license	license	NOUN
ejif-6266	107	14	13	13	NUM
ejif-6266	107	15	bnm	bnm	PROPN
ejif-6266	107	16	issued	issue	VERB
ejif-6266	107	17	comprehensive	comprehensive	ADJ
ejif-6266	107	18	guidelines	guideline	NOUN
ejif-6266	107	19	to	to	PART
ejif-6266	107	20	improve	improve	VERB
ejif-6266	107	21	the	the	DET
ejif-6266	107	22	standard	standard	NOUN
ejif-6266	107	23	of	of	ADP
ejif-6266	107	24	shariah	shariah	PROPN
ejif-6266	107	25	governance	governance	NOUN
ejif-6266	107	26	in	in	ADP
ejif-6266	107	27	2010	2010	NUM
ejif-6266	107	28	,	,	PUNCT
ejif-6266	107	29	the	the	DET
ejif-6266	107	30	“	"	PUNCT
ejif-6266	107	31	shariah	shariah	PROPN
ejif-6266	107	32	governance	governance	NOUN
ejif-6266	107	33	framework	framework	NOUN
ejif-6266	107	34	for	for	ADP
ejif-6266	107	35	islamic	islamic	ADJ
ejif-6266	107	36	financial	financial	ADJ
ejif-6266	107	37	institutions	institution	NOUN
ejif-6266	107	38	”	"	PUNCT
ejif-6266	107	39	.	.	PUNCT
ejif-6266	108	1	this	this	DET
ejif-6266	108	2	framework	framework	NOUN
ejif-6266	108	3	specifically	specifically	ADV
ejif-6266	108	4	requires	require	VERB
ejif-6266	108	5	ifis	ifis	NOUN
ejif-6266	108	6	to	to	PART
ejif-6266	108	7	ensure	ensure	VERB
ejif-6266	108	8	the	the	DET
ejif-6266	108	9	effectiveness	effectiveness	NOUN
ejif-6266	108	10	of	of	ADP
ejif-6266	108	11	their	their	PRON
ejif-6266	108	12	shariah	shariah	PROPN
ejif-6266	108	13	governance	governance	NOUN
ejif-6266	108	14	processes	process	NOUN
ejif-6266	108	15	in	in	ADP
ejif-6266	108	16	their	their	PRON
ejif-6266	108	17	operations	operation	NOUN
ejif-6266	108	18	,	,	PUNCT
ejif-6266	108	19	arrangements	arrangement	NOUN
ejif-6266	108	20	and	and	CCONJ
ejif-6266	108	21	business	business	NOUN
ejif-6266	108	22	activities	activity	NOUN
ejif-6266	108	23	(	(	PUNCT
ejif-6266	108	24	arif	arif	PROPN
ejif-6266	108	25	&	&	CCONJ
ejif-6266	108	26	markom	markom	PROPN
ejif-6266	108	27	,	,	PUNCT
ejif-6266	108	28	2017	2017	NUM
ejif-6266	108	29	)	)	PUNCT
ejif-6266	108	30	.	.	PUNCT
ejif-6266	109	1	it	it	PRON
ejif-6266	109	2	was	be	AUX
ejif-6266	109	3	revised	revise	VERB
ejif-6266	109	4	in	in	ADP
ejif-6266	109	5	2017	2017	NUM
ejif-6266	109	6	to	to	PART
ejif-6266	109	7	increase	increase	VERB
ejif-6266	109	8	the	the	DET
ejif-6266	109	9	efficiency	efficiency	NOUN
ejif-6266	109	10	of	of	ADP
ejif-6266	109	11	shariah	shariah	PROPN
ejif-6266	109	12	governance	governance	NOUN
ejif-6266	109	13	for	for	ADP
ejif-6266	109	14	ifis	ifis	NOUN
ejif-6266	109	15	due	due	ADP
ejif-6266	109	16	to	to	ADP
ejif-6266	109	17	the	the	DET
ejif-6266	109	18	increasing	increase	VERB
ejif-6266	109	19	complexity	complexity	NOUN
ejif-6266	109	20	of	of	ADP
ejif-6266	109	21	islamic	islamic	ADJ
ejif-6266	109	22	financial	financial	ADJ
ejif-6266	109	23	business	business	NOUN
ejif-6266	109	24	by	by	ADP
ejif-6266	109	25	developing	develop	VERB
ejif-6266	109	26	new	new	ADJ
ejif-6266	109	27	policies	policy	NOUN
ejif-6266	109	28	on	on	ADP
ejif-6266	109	29	governance	governance	NOUN
ejif-6266	109	30	,	,	PUNCT
ejif-6266	109	31	compliance	compliance	NOUN
ejif-6266	109	32	and	and	CCONJ
ejif-6266	109	33	risk	risk	NOUN
ejif-6266	109	34	management	management	NOUN
ejif-6266	109	35	.	.	PUNCT
ejif-6266	110	1	in	in	ADP
ejif-6266	110	2	2019	2019	NUM
ejif-6266	110	3	,	,	PUNCT
ejif-6266	110	4	the	the	DET
ejif-6266	110	5	revised	revise	VERB
ejif-6266	110	6	version	version	NOUN
ejif-6266	110	7	of	of	ADP
ejif-6266	110	8	the	the	DET
ejif-6266	110	9	shariah	shariah	PROPN
ejif-6266	110	10	governance	governance	NOUN
ejif-6266	110	11	framework	framework	NOUN
ejif-6266	110	12	was	be	AUX
ejif-6266	110	13	published	publish	VERB
ejif-6266	110	14	by	by	ADP
ejif-6266	110	15	bnm	bnm	PROPN
ejif-6266	110	16	:	:	PUNCT
ejif-6266	110	17	the	the	DET
ejif-6266	110	18	“	"	PUNCT
ejif-6266	110	19	shariah	shariah	PROPN
ejif-6266	110	20	governance	governance	NOUN
ejif-6266	110	21	policy	policy	NOUN
ejif-6266	110	22	2019	2019	NUM
ejif-6266	110	23	.	.	PUNCT
ejif-6266	110	24	”	"	PUNCT
ejif-6266	111	1	this	this	DET
ejif-6266	111	2	policy	policy	NOUN
ejif-6266	111	3	document	document	NOUN
ejif-6266	111	4	is	be	AUX
ejif-6266	111	5	particularly	particularly	ADV
ejif-6266	111	6	focused	focus	VERB
ejif-6266	111	7	on	on	ADP
ejif-6266	111	8	strengthening	strengthen	VERB
ejif-6266	111	9	the	the	DET
ejif-6266	111	10	roles	role	NOUN
ejif-6266	111	11	and	and	CCONJ
ejif-6266	111	12	responsibilities	responsibility	NOUN
ejif-6266	111	13	of	of	ADP
ejif-6266	111	14	the	the	DET
ejif-6266	111	15	sac	sac	NOUN
ejif-6266	111	16	and	and	CCONJ
ejif-6266	111	17	other	other	ADJ
ejif-6266	111	18	units	unit	NOUN
ejif-6266	111	19	involved	involve	VERB
ejif-6266	111	20	in	in	ADP
ejif-6266	111	21	compliance	compliance	NOUN
ejif-6266	111	22	with	with	ADP
ejif-6266	111	23	shariah	shariah	PROPN
ejif-6266	111	24	governance	governance	NOUN
ejif-6266	111	25	policy	policy	NOUN
ejif-6266	111	26	.	.	PUNCT
ejif-6266	112	1	in	in	ADP
ejif-6266	112	2	ensuring	ensure	VERB
ejif-6266	112	3	the	the	DET
ejif-6266	112	4	efficiency	efficiency	NOUN
ejif-6266	112	5	of	of	ADP
ejif-6266	112	6	takaful	takaful	ADJ
ejif-6266	112	7	businesses	business	NOUN
ejif-6266	112	8	in	in	ADP
ejif-6266	112	9	malaysia	malaysia	PROPN
ejif-6266	112	10	,	,	PUNCT
ejif-6266	112	11	bnm	bnm	PROPN
ejif-6266	112	12	also	also	ADV
ejif-6266	112	13	issued	issue	VERB
ejif-6266	112	14	the	the	DET
ejif-6266	112	15	“	"	PUNCT
ejif-6266	112	16	takaful	takaful	ADJ
ejif-6266	112	17	operational	operational	ADJ
ejif-6266	112	18	framework	framework	NOUN
ejif-6266	112	19	”	"	PUNCT
ejif-6266	112	20	(	(	PUNCT
ejif-6266	112	21	tof	tof	PROPN
ejif-6266	112	22	)	)	PUNCT
ejif-6266	112	23	as	as	ADP
ejif-6266	112	24	a	a	DET
ejif-6266	112	25	guideline	guideline	NOUN
ejif-6266	112	26	for	for	ADP
ejif-6266	112	27	takaful	takaful	ADJ
ejif-6266	112	28	operators	operator	NOUN
ejif-6266	112	29	,	,	PUNCT
ejif-6266	112	30	especially	especially	ADV
ejif-6266	112	31	for	for	ADP
ejif-6266	112	32	managing	manage	VERB
ejif-6266	112	33	takaful	takaful	ADJ
ejif-6266	112	34	funds	fund	NOUN
ejif-6266	112	35	and	and	CCONJ
ejif-6266	112	36	shareholders	shareholder	NOUN
ejif-6266	112	37	’	'	PUNCT
ejif-6266	112	38	funds	fund	NOUN
ejif-6266	112	39	.	.	PUNCT
ejif-6266	113	1	the	the	DET
ejif-6266	113	2	requirements	requirement	NOUN
ejif-6266	113	3	in	in	ADP
ejif-6266	113	4	this	this	DET
ejif-6266	113	5	policy	policy	NOUN
ejif-6266	113	6	document	document	NOUN
ejif-6266	113	7	were	be	AUX
ejif-6266	113	8	developed	develop	VERB
ejif-6266	113	9	in	in	ADP
ejif-6266	113	10	accordance	accordance	NOUN
ejif-6266	113	11	with	with	ADP
ejif-6266	113	12	ifsa	ifsa	PROPN
ejif-6266	113	13	2013	2013	NUM
ejif-6266	113	14	,	,	PUNCT
ejif-6266	113	15	whereby	whereby	SCONJ
ejif-6266	113	16	a	a	DET
ejif-6266	113	17	takaful	takaful	ADJ
ejif-6266	113	18	operator	operator	NOUN
ejif-6266	113	19	acts	act	VERB
ejif-6266	113	20	as	as	ADP
ejif-6266	113	21	the	the	DET
ejif-6266	113	22	manager	manager	NOUN
ejif-6266	113	23	and	and	CCONJ
ejif-6266	113	24	administrator	administrator	NOUN
ejif-6266	113	25	of	of	ADP
ejif-6266	113	26	takaful	takaful	ADJ
ejif-6266	113	27	funds	fund	NOUN
ejif-6266	113	28	on	on	ADP
ejif-6266	113	29	behalf	behalf	NOUN
ejif-6266	113	30	of	of	ADP
ejif-6266	113	31	participants	participant	NOUN
ejif-6266	113	32	.	.	PUNCT
ejif-6266	114	1	tof	tof	NOUN
ejif-6266	114	2	basically	basically	ADV
ejif-6266	114	3	provides	provide	VERB
ejif-6266	114	4	a	a	DET
ejif-6266	114	5	guideline	guideline	NOUN
ejif-6266	114	6	for	for	ADP
ejif-6266	114	7	takaful	takaful	ADJ
ejif-6266	114	8	operators	operator	NOUN
ejif-6266	114	9	for	for	ADP
ejif-6266	114	10	establishing	establish	VERB
ejif-6266	114	11	and	and	CCONJ
ejif-6266	114	12	maintaining	maintain	VERB
ejif-6266	114	13	takaful	takaful	ADJ
ejif-6266	114	14	funds	fund	NOUN
ejif-6266	114	15	,	,	PUNCT
ejif-6266	114	16	product	product	NOUN
ejif-6266	114	17	structuring	structuring	NOUN
ejif-6266	114	18	,	,	PUNCT
ejif-6266	114	19	underwriting	underwrite	VERB
ejif-6266	114	20	takaful	takaful	ADJ
ejif-6266	114	21	risks	risk	NOUN
ejif-6266	114	22	,	,	PUNCT
ejif-6266	114	23	re	re	ADJ
ejif-6266	114	24	-	-	ADJ
ejif-6266	114	25	takaful	takaful	ADJ
ejif-6266	114	26	,	,	PUNCT
ejif-6266	114	27	investment	investment	NOUN
ejif-6266	114	28	,	,	PUNCT
ejif-6266	114	29	payment	payment	NOUN
ejif-6266	114	30	and	and	CCONJ
ejif-6266	114	31	charges	charge	NOUN
ejif-6266	114	32	on	on	ADP
ejif-6266	114	33	surrender	surrender	NOUN
ejif-6266	114	34	of	of	ADP
ejif-6266	114	35	a	a	DET
ejif-6266	114	36	takaful	takaful	ADJ
ejif-6266	114	37	certificate	certificate	NOUN
ejif-6266	114	38	,	,	PUNCT
ejif-6266	114	39	claims	claim	NOUN
ejif-6266	114	40	management	management	NOUN
ejif-6266	114	41	,	,	PUNCT
ejif-6266	114	42	remuneration	remuneration	NOUN
ejif-6266	114	43	for	for	ADP
ejif-6266	114	44	the	the	DET
ejif-6266	114	45	management	management	NOUN
ejif-6266	114	46	of	of	ADP
ejif-6266	114	47	takaful	takaful	ADJ
ejif-6266	114	48	funds	fund	NOUN
ejif-6266	114	49	,	,	PUNCT
ejif-6266	114	50	management	management	NOUN
ejif-6266	114	51	of	of	ADP
ejif-6266	114	52	operating	operating	NOUN
ejif-6266	114	53	costs	cost	NOUN
ejif-6266	114	54	,	,	PUNCT
ejif-6266	114	55	management	management	NOUN
ejif-6266	114	56	of	of	ADP
ejif-6266	114	57	surplus	surplus	NOUN
ejif-6266	114	58	in	in	ADP
ejif-6266	114	59	the	the	DET
ejif-6266	114	60	participants	participant	NOUN
ejif-6266	114	61	’	'	PUNCT
ejif-6266	114	62	risk	risk	NOUN
ejif-6266	114	63	fund	fund	NOUN
ejif-6266	114	64	,	,	PUNCT
ejif-6266	114	65	and	and	CCONJ
ejif-6266	114	66	deficiency	deficiency	NOUN
ejif-6266	114	67	and	and	CCONJ
ejif-6266	114	68	loss	loss	NOUN
ejif-6266	114	69	rectification	rectification	NOUN
ejif-6266	114	70	.	.	PUNCT
ejif-6266	115	1	for	for	ADP
ejif-6266	115	2	new	new	ADJ
ejif-6266	115	3	product	product	NOUN
ejif-6266	115	4	offerings	offering	NOUN
ejif-6266	115	5	by	by	ADP
ejif-6266	115	6	takaful	takaful	ADJ
ejif-6266	115	7	operators	operator	NOUN
ejif-6266	115	8	,	,	PUNCT
ejif-6266	115	9	bnm	bnm	PROPN
ejif-6266	115	10	also	also	ADV
ejif-6266	115	11	provides	provide	VERB
ejif-6266	115	12	the	the	DET
ejif-6266	115	13	guideline	guideline	NOUN
ejif-6266	115	14	“	"	PUNCT
ejif-6266	115	15	introduction	introduction	NOUN
ejif-6266	115	16	of	of	ADP
ejif-6266	115	17	new	new	ADJ
ejif-6266	115	18	product	product	NOUN
ejif-6266	115	19	”	"	PUNCT
ejif-6266	115	20	.	.	PUNCT
ejif-6266	116	1	this	this	DET
ejif-6266	116	2	policy	policy	NOUN
ejif-6266	116	3	document	document	NOUN
ejif-6266	116	4	sets	set	VERB
ejif-6266	116	5	out	out	ADP
ejif-6266	116	6	the	the	DET
ejif-6266	116	7	applicable	applicable	ADJ
ejif-6266	116	8	regulatory	regulatory	ADJ
ejif-6266	116	9	procedures	procedure	NOUN
ejif-6266	116	10	for	for	ADP
ejif-6266	116	11	the	the	DET
ejif-6266	116	12	management	management	NOUN
ejif-6266	116	13	and	and	CCONJ
ejif-6266	116	14	control	control	NOUN
ejif-6266	116	15	of	of	ADP
ejif-6266	116	16	risk	risk	NOUN
ejif-6266	116	17	related	relate	VERB
ejif-6266	116	18	to	to	ADP
ejif-6266	116	19	the	the	DET
ejif-6266	116	20	development	development	NOUN
ejif-6266	116	21	,	,	PUNCT
ejif-6266	116	22	offering	offering	NOUN
ejif-6266	116	23	and	and	CCONJ
ejif-6266	116	24	marketing	marketing	NOUN
ejif-6266	116	25	of	of	ADP
ejif-6266	116	26	new	new	ADJ
ejif-6266	116	27	financial	financial	ADJ
ejif-6266	116	28	products	product	NOUN
ejif-6266	116	29	and	and	CCONJ
ejif-6266	116	30	services	service	NOUN
ejif-6266	116	31	by	by	ADP
ejif-6266	116	32	financial	financial	ADJ
ejif-6266	116	33	institutions	institution	NOUN
ejif-6266	116	34	.	.	PUNCT
ejif-6266	117	1	it	it	PRON
ejif-6266	117	2	also	also	ADV
ejif-6266	117	3	addresses	address	VERB
ejif-6266	117	4	financial	financial	ADJ
ejif-6266	117	5	institutions	institution	NOUN
ejif-6266	117	6	'	'	PART
ejif-6266	117	7	responsibilities	responsibility	NOUN
ejif-6266	117	8	to	to	ADP
ejif-6266	117	9	consumers	consumer	NOUN
ejif-6266	117	10	to	to	PART
ejif-6266	117	11	ensure	ensure	VERB
ejif-6266	117	12	that	that	SCONJ
ejif-6266	117	13	products	product	NOUN
ejif-6266	117	14	offered	offer	VERB
ejif-6266	117	15	or	or	CCONJ
ejif-6266	117	16	recommended	recommend	VERB
ejif-6266	117	17	are	be	AUX
ejif-6266	117	18	acceptable	acceptable	ADJ
ejif-6266	117	19	,	,	PUNCT
ejif-6266	117	20	and	and	CCONJ
ejif-6266	117	21	that	that	SCONJ
ejif-6266	117	22	consumers	consumer	NOUN
ejif-6266	117	23	are	be	AUX
ejif-6266	117	24	clearly	clearly	ADV
ejif-6266	117	25	and	and	CCONJ
ejif-6266	117	26	fully	fully	ADV
ejif-6266	117	27	informed	inform	VERB
ejif-6266	117	28	of	of	ADP
ejif-6266	117	29	the	the	DET
ejif-6266	117	30	nature	nature	NOUN
ejif-6266	117	31	and	and	CCONJ
ejif-6266	117	32	risks	risk	NOUN
ejif-6266	117	33	associated	associate	VERB
ejif-6266	117	34	with	with	ADP
ejif-6266	117	35	these	these	DET
ejif-6266	117	36	products	product	NOUN
ejif-6266	117	37	.	.	PUNCT
ejif-6266	118	1	more	more	ADV
ejif-6266	118	2	specifically	specifically	ADV
ejif-6266	118	3	,	,	PUNCT
ejif-6266	118	4	this	this	DET
ejif-6266	118	5	policy	policy	NOUN
ejif-6266	118	6	covers	cover	VERB
ejif-6266	118	7	product	product	NOUN
ejif-6266	118	8	risk	risk	NOUN
ejif-6266	118	9	management	management	NOUN
ejif-6266	118	10	,	,	PUNCT
ejif-6266	118	11	business	business	NOUN
ejif-6266	118	12	conduct	conduct	NOUN
ejif-6266	118	13	requirements	requirement	NOUN
ejif-6266	118	14	,	,	PUNCT
ejif-6266	118	15	reporting	reporting	NOUN
ejif-6266	118	16	requirements	requirement	NOUN
ejif-6266	118	17	and	and	CCONJ
ejif-6266	118	18	supervisory	supervisory	ADJ
ejif-6266	118	19	and	and	CCONJ
ejif-6266	118	20	administrative	administrative	ADJ
ejif-6266	118	21	actions	action	NOUN
ejif-6266	118	22	.	.	PUNCT
ejif-6266	119	1	bnm	bnm	PROPN
ejif-6266	119	2	also	also	ADV
ejif-6266	119	3	issued	issue	VERB
ejif-6266	119	4	“	"	PUNCT
ejif-6266	119	5	operational	operational	ADJ
ejif-6266	119	6	risk	risk	NOUN
ejif-6266	119	7	”	"	PUNCT
ejif-6266	119	8	as	as	ADP
ejif-6266	119	9	a	a	DET
ejif-6266	119	10	guideline	guideline	NOUN
ejif-6266	119	11	for	for	ADP
ejif-6266	119	12	strengthening	strengthen	VERB
ejif-6266	119	13	governance	governance	NOUN
ejif-6266	119	14	,	,	PUNCT
ejif-6266	119	15	frameworks	framework	NOUN
ejif-6266	119	16	and	and	CCONJ
ejif-6266	119	17	processes	process	NOUN
ejif-6266	119	18	in	in	ADP
ejif-6266	119	19	managing	manage	VERB
ejif-6266	119	20	risks	risk	NOUN
ejif-6266	119	21	in	in	ADP
ejif-6266	119	22	financial	financial	ADJ
ejif-6266	119	23	institutions	institution	NOUN
ejif-6266	119	24	.	.	PUNCT
ejif-6266	120	1	it	it	PRON
ejif-6266	120	2	emphasizes	emphasize	VERB
ejif-6266	120	3	the	the	DET
ejif-6266	120	4	effectiveness	effectiveness	NOUN
ejif-6266	120	5	of	of	ADP
ejif-6266	120	6	coordinating	coordinate	VERB
ejif-6266	120	7	the	the	DET
ejif-6266	120	8	management	management	NOUN
ejif-6266	120	9	of	of	ADP
ejif-6266	120	10	operational	operational	ADJ
ejif-6266	120	11	risk	risk	NOUN
ejif-6266	120	12	with	with	ADP
ejif-6266	120	13	that	that	PRON
ejif-6266	120	14	of	of	ADP
ejif-6266	120	15	other	other	ADJ
ejif-6266	120	16	risks	risk	NOUN
ejif-6266	120	17	to	to	PART
ejif-6266	120	18	provide	provide	VERB
ejif-6266	120	19	a	a	DET
ejif-6266	120	20	comprehensive	comprehensive	ADJ
ejif-6266	120	21	and	and	CCONJ
ejif-6266	120	22	integrated	integrated	ADJ
ejif-6266	120	23	approach	approach	NOUN
ejif-6266	120	24	to	to	ADP
ejif-6266	120	25	a	a	DET
ejif-6266	120	26	financial	financial	ADJ
ejif-6266	120	27	institution	institution	NOUN
ejif-6266	120	28	’s	’s	PART
ejif-6266	120	29	overall	overall	ADJ
ejif-6266	120	30	risk	risk	NOUN
ejif-6266	120	31	management	management	NOUN
ejif-6266	120	32	strategy	strategy	NOUN
ejif-6266	120	33	.	.	PUNCT
ejif-6266	121	1	this	this	DET
ejif-6266	121	2	policy	policy	NOUN
ejif-6266	121	3	document	document	NOUN
ejif-6266	121	4	also	also	ADV
ejif-6266	121	5	addresses	address	VERB
ejif-6266	121	6	the	the	DET
ejif-6266	121	7	need	need	NOUN
ejif-6266	121	8	for	for	ADP
ejif-6266	121	9	greater	great	ADJ
ejif-6266	121	10	scrutiny	scrutiny	NOUN
ejif-6266	121	11	/oversight	/oversight	PUNCT
ejif-6266	121	12	of	of	ADP
ejif-6266	121	13	larger	large	ADJ
ejif-6266	121	14	and	and	CCONJ
ejif-6266	121	15	more	more	ADV
ejif-6266	121	16	complex	complex	ADJ
ejif-6266	121	17	institutions	institution	NOUN
ejif-6266	121	18	due	due	ADP
ejif-6266	121	19	to	to	ADP
ejif-6266	121	20	the	the	DET
ejif-6266	121	21	higher	high	ADJ
ejif-6266	121	22	inherent	inherent	ADJ
ejif-6266	121	23	operational	operational	ADJ
ejif-6266	121	24	risks	risk	NOUN
ejif-6266	121	25	they	they	PRON
ejif-6266	121	26	face	face	VERB
ejif-6266	121	27	and	and	CCONJ
ejif-6266	121	28	the	the	DET
ejif-6266	121	29	potential	potential	ADJ
ejif-6266	121	30	dilution	dilution	NOUN
ejif-6266	121	31	of	of	ADP
ejif-6266	121	32	operational	operational	ADJ
ejif-6266	121	33	risk	risk	NOUN
ejif-6266	121	34	issues	issue	NOUN
ejif-6266	121	35	at	at	ADP
ejif-6266	121	36	the	the	DET
ejif-6266	121	37	level	level	NOUN
ejif-6266	121	38	of	of	ADP
ejif-6266	121	39	the	the	DET
ejif-6266	121	40	board	board	NOUN
ejif-6266	121	41	and	and	CCONJ
ejif-6266	121	42	senior	senior	ADJ
ejif-6266	121	43	management	management	NOUN
ejif-6266	121	44	.	.	PUNCT
ejif-6266	122	1	to	to	PART
ejif-6266	122	2	ensure	ensure	VERB
ejif-6266	122	3	that	that	SCONJ
ejif-6266	122	4	the	the	DET
ejif-6266	122	5	capital	capital	NOUN
ejif-6266	122	6	adequacy	adequacy	NOUN
ejif-6266	122	7	of	of	ADP
ejif-6266	122	8	takaful	takaful	ADJ
ejif-6266	122	9	operators	operator	NOUN
ejif-6266	122	10	is	be	AUX
ejif-6266	122	11	commensurate	commensurate	ADJ
ejif-6266	122	12	with	with	ADP
ejif-6266	122	13	their	their	PRON
ejif-6266	122	14	risk	risk	NOUN
ejif-6266	122	15	profile	profile	NOUN
ejif-6266	122	16	,	,	PUNCT
ejif-6266	122	17	bnm	bnm	PROPN
ejif-6266	122	18	issued	issue	VERB
ejif-6266	122	19	a	a	DET
ejif-6266	122	20	“	"	PUNCT
ejif-6266	122	21	risk	risk	NOUN
ejif-6266	122	22	-	-	PUNCT
ejif-6266	122	23	based	base	VERB
ejif-6266	122	24	capital	capital	NOUN
ejif-6266	122	25	framework	framework	NOUN
ejif-6266	122	26	for	for	ADP
ejif-6266	122	27	takaful	takaful	ADJ
ejif-6266	122	28	operators	operator	NOUN
ejif-6266	122	29	”	"	PUNCT
ejif-6266	122	30	.	.	PUNCT
ejif-6266	123	1	a	a	DET
ejif-6266	123	2	primary	primary	ADJ
ejif-6266	123	3	consideration	consideration	NOUN
ejif-6266	123	4	in	in	ADP
ejif-6266	123	5	this	this	DET
ejif-6266	123	6	framework	framework	NOUN
ejif-6266	123	7	’s	’s	PART
ejif-6266	123	8	development	development	NOUN
ejif-6266	123	9	was	be	AUX
ejif-6266	123	10	the	the	DET
ejif-6266	123	11	fiduciary	fiduciary	ADJ
ejif-6266	123	12	duties	duty	NOUN
ejif-6266	123	13	of	of	ADP
ejif-6266	123	14	the	the	DET
ejif-6266	123	15	takaful	takaful	ADJ
ejif-6266	123	16	operator	operator	NOUN
ejif-6266	123	17	to	to	ADP
ejif-6266	123	18	the	the	DET
ejif-6266	123	19	participants	participant	NOUN
ejif-6266	123	20	to	to	PART
ejif-6266	123	21	ensure	ensure	VERB
ejif-6266	123	22	the	the	DET
ejif-6266	123	23	appropriate	appropriate	ADJ
ejif-6266	123	24	management	management	NOUN
ejif-6266	123	25	of	of	ADP
ejif-6266	123	26	the	the	DET
ejif-6266	123	27	takaful	takaful	ADJ
ejif-6266	123	28	funds	fund	NOUN
ejif-6266	123	29	and	and	CCONJ
ejif-6266	123	30	overall	overall	ADJ
ejif-6266	123	31	takaful	takaful	ADJ
ejif-6266	123	32	business	business	NOUN
ejif-6266	123	33	operations	operation	NOUN
ejif-6266	123	34	,	,	PUNCT
ejif-6266	123	35	in	in	ADP
ejif-6266	123	36	line	line	NOUN
ejif-6266	123	37	with	with	ADP
ejif-6266	123	38	shariah	shariah	PROPN
ejif-6266	123	39	.	.	PUNCT
ejif-6266	124	1	the	the	DET
ejif-6266	124	2	objectives	objective	NOUN
ejif-6266	124	3	of	of	ADP
ejif-6266	124	4	this	this	DET
ejif-6266	124	5	framework	framework	NOUN
ejif-6266	124	6	are	be	AUX
ejif-6266	124	7	the	the	DET
ejif-6266	124	8	fulfilment	fulfilment	NOUN
ejif-6266	124	9	of	of	ADP
ejif-6266	124	10	all	all	DET
ejif-6266	124	11	obligations	obligation	NOUN
ejif-6266	124	12	under	under	ADP
ejif-6266	124	13	a	a	DET
ejif-6266	124	14	takaful	takaful	ADJ
ejif-6266	124	15	contract	contract	NOUN
ejif-6266	124	16	,	,	PUNCT
ejif-6266	124	17	providing	provide	VERB
ejif-6266	124	18	flexibility	flexibility	NOUN
ejif-6266	124	19	to	to	ADP
ejif-6266	124	20	the	the	DET
ejif-6266	124	21	takaful	takaful	ADJ
ejif-6266	124	22	operator	operator	NOUN
ejif-6266	124	23	to	to	PART
ejif-6266	124	24	operate	operate	VERB
ejif-6266	124	25	at	at	ADP
ejif-6266	124	26	different	different	ADJ
ejif-6266	124	27	risk	risk	NOUN
ejif-6266	124	28	levels	level	NOUN
ejif-6266	124	29	in	in	ADP
ejif-6266	124	30	line	line	NOUN
ejif-6266	124	31	with	with	ADP
ejif-6266	124	32	their	their	PRON
ejif-6266	124	33	business	business	NOUN
ejif-6266	124	34	strategies	strategy	NOUN
ejif-6266	124	35	,	,	PUNCT
ejif-6266	124	36	and	and	CCONJ
ejif-6266	124	37	ensuring	ensure	VERB
ejif-6266	124	38	the	the	DET
ejif-6266	124	39	development	development	NOUN
ejif-6266	124	40	of	of	ADP
ejif-6266	124	41	a	a	DET
ejif-6266	124	42	strong	strong	ADJ
ejif-6266	124	43	takaful	takaful	ADJ
ejif-6266	124	44	industry	industry	NOUN
ejif-6266	124	45	that	that	PRON
ejif-6266	124	46	promotes	promote	VERB
ejif-6266	124	47	public	public	ADJ
ejif-6266	124	48	confidence	confidence	NOUN
ejif-6266	124	49	and	and	CCONJ
ejif-6266	124	50	contributes	contribute	VERB
ejif-6266	124	51	to	to	ADP
ejif-6266	124	52	the	the	DET
ejif-6266	124	53	overall	overall	ADJ
ejif-6266	124	54	stability	stability	NOUN
ejif-6266	124	55	of	of	ADP
ejif-6266	124	56	the	the	DET
ejif-6266	124	57	financial	financial	ADJ
ejif-6266	124	58	system	system	NOUN
ejif-6266	124	59	.	.	PUNCT
ejif-6266	125	1	due	due	ADP
ejif-6266	125	2	to	to	ADP
ejif-6266	125	3	the	the	DET
ejif-6266	125	4	uniqueness	uniqueness	NOUN
ejif-6266	125	5	of	of	ADP
ejif-6266	125	6	investment	investment	NOUN
ejif-6266	125	7	-	-	PUNCT
ejif-6266	125	8	linked	link	VERB
ejif-6266	125	9	takaful	takaful	ADJ
ejif-6266	125	10	certificates	certificate	NOUN
ejif-6266	125	11	,	,	PUNCT
ejif-6266	125	12	bnm	bnm	PROPN
ejif-6266	125	13	introduced	introduce	VERB
ejif-6266	125	14	“	"	PUNCT
ejif-6266	125	15	investment	investment	NOUN
ejif-6266	125	16	-	-	PUNCT
ejif-6266	125	17	linked	link	VERB
ejif-6266	125	18	business	business	NOUN
ejif-6266	125	19	”	"	PUNCT
ejif-6266	125	20	.	.	PUNCT
ejif-6266	126	1	the	the	DET
ejif-6266	126	2	principal	principal	ADJ
ejif-6266	126	3	objective	objective	NOUN
ejif-6266	126	4	of	of	ADP
ejif-6266	126	5	this	this	DET
ejif-6266	126	6	policy	policy	NOUN
ejif-6266	126	7	document	document	NOUN
ejif-6266	126	8	is	be	AUX
ejif-6266	126	9	to	to	PART
ejif-6266	126	10	ensure	ensure	VERB
ejif-6266	126	11	that	that	SCONJ
ejif-6266	126	12	consumers	consumer	NOUN
ejif-6266	126	13	are	be	AUX
ejif-6266	126	14	given	give	VERB
ejif-6266	126	15	fair	fair	ADJ
ejif-6266	126	16	treatment	treatment	NOUN
ejif-6266	126	17	by	by	ADP
ejif-6266	126	18	licensed	licensed	ADJ
ejif-6266	126	19	persons	person	NOUN
ejif-6266	126	20	in	in	ADP
ejif-6266	126	21	preserving	preserve	VERB
ejif-6266	126	22	the	the	DET
ejif-6266	126	23	value	value	NOUN
ejif-6266	126	24	of	of	ADP
ejif-6266	126	25	consumers	consumer	NOUN
ejif-6266	126	26	’	’	PART
ejif-6266	126	27	investment	investment	NOUN
ejif-6266	126	28	-	-	PUNCT
ejif-6266	126	29	linked	link	VERB
ejif-6266	126	30	policy	policy	NOUN
ejif-6266	126	31	/	/	SYM
ejif-6266	126	32	takaful	takaful	ADJ
ejif-6266	126	33	certificates	certificate	NOUN
ejif-6266	126	34	.	.	PUNCT
ejif-6266	127	1	accordingly	accordingly	ADV
ejif-6266	127	2	,	,	PUNCT
ejif-6266	127	3	it	it	PRON
ejif-6266	127	4	sets	set	VERB
ejif-6266	127	5	out	out	ADP
ejif-6266	127	6	requirements	requirement	NOUN
ejif-6266	127	7	for	for	ADP
ejif-6266	127	8	licensed	licensed	ADJ
ejif-6266	127	9	persons	person	NOUN
ejif-6266	127	10	to	to	PART
ejif-6266	127	11	promote	promote	VERB
ejif-6266	127	12	and	and	CCONJ
ejif-6266	127	13	maintain	maintain	VERB
ejif-6266	127	14	a	a	DET
ejif-6266	127	15	high	high	ADJ
ejif-6266	127	16	level	level	NOUN
ejif-6266	127	17	of	of	ADP
ejif-6266	127	18	corporate	corporate	ADJ
ejif-6266	127	19	governance	governance	NOUN
ejif-6266	127	20	and	and	CCONJ
ejif-6266	127	21	professionalism	professionalism	NOUN
ejif-6266	127	22	in	in	ADP
ejif-6266	127	23	the	the	DET
ejif-6266	127	24	management	management	NOUN
ejif-6266	127	25	of	of	ADP
ejif-6266	127	26	investment	investment	NOUN
ejif-6266	127	27	-	-	PUNCT
ejif-6266	127	28	linked	link	VERB
ejif-6266	127	29	businesses	business	NOUN
ejif-6266	127	30	,	,	PUNCT
ejif-6266	127	31	ensure	ensure	VERB
ejif-6266	127	32	that	that	SCONJ
ejif-6266	127	33	the	the	DET
ejif-6266	127	34	sales	sale	NOUN
ejif-6266	127	35	and	and	CCONJ
ejif-6266	127	36	marketing	marketing	NOUN
ejif-6266	127	37	of	of	ADP
ejif-6266	127	38	investment	investment	NOUN
ejif-6266	127	39	-	-	PUNCT
ejif-6266	127	40	linked	link	VERB
ejif-6266	127	41	policies	policy	NOUN
ejif-6266	127	42	/	/	SYM
ejif-6266	127	43	takaful	takaful	ADJ
ejif-6266	127	44	certificates	certificate	NOUN
ejif-6266	127	45	are	be	AUX
ejif-6266	127	46	done	do	VERB
ejif-6266	127	47	professionally	professionally	ADV
ejif-6266	127	48	and	and	CCONJ
ejif-6266	127	49	properly	properly	ADV
ejif-6266	127	50	,	,	PUNCT
ejif-6266	127	51	and	and	CCONJ
ejif-6266	127	52	enhance	enhance	VERB
ejif-6266	127	53	product	product	NOUN
ejif-6266	127	54	transparency	transparency	NOUN
ejif-6266	127	55	and	and	CCONJ
ejif-6266	127	56	disclosure	disclosure	NOUN
ejif-6266	127	57	to	to	PART
ejif-6266	127	58	protect	protect	VERB
ejif-6266	127	59	the	the	DET
ejif-6266	127	60	interests	interest	NOUN
ejif-6266	127	61	of	of	ADP
ejif-6266	127	62	policy	policy	NOUN
ejif-6266	127	63	holders	holder	NOUN
ejif-6266	127	64	/	/	SYM
ejif-6266	127	65	takaful	takaful	ADJ
ejif-6266	127	66	participants	participant	NOUN
ejif-6266	127	67	.	.	PUNCT
ejif-6266	128	1	to	to	PART
ejif-6266	128	2	achieve	achieve	VERB
ejif-6266	128	3	these	these	DET
ejif-6266	128	4	objectives	objective	NOUN
ejif-6266	128	5	,	,	PUNCT
ejif-6266	128	6	this	this	DET
ejif-6266	128	7	policy	policy	NOUN
ejif-6266	128	8	document	document	NOUN
ejif-6266	128	9	sets	set	VERB
ejif-6266	128	10	out	out	ADP
ejif-6266	128	11	requirements	requirement	NOUN
ejif-6266	128	12	for	for	ADP
ejif-6266	128	13	approving	approve	VERB
ejif-6266	128	14	operating	operate	VERB
ejif-6266	128	15	an	an	DET
ejif-6266	128	16	investment	investment	NOUN
ejif-6266	128	17	-	-	PUNCT
ejif-6266	128	18	linked	link	VERB
ejif-6266	128	19	business	business	NOUN
ejif-6266	128	20	,	,	PUNCT
ejif-6266	128	21	the	the	DET
ejif-6266	128	22	management	management	NOUN
ejif-6266	128	23	of	of	ADP
ejif-6266	128	24	investment	investment	NOUN
ejif-6266	128	25	-	-	PUNCT
ejif-6266	128	26	linked	link	VERB
ejif-6266	128	27	funds	fund	NOUN
ejif-6266	128	28	,	,	PUNCT
ejif-6266	128	29	product	product	NOUN
ejif-6266	128	30	design	design	NOUN
ejif-6266	128	31	,	,	PUNCT
ejif-6266	128	32	fees	fee	NOUN
ejif-6266	128	33	,	,	PUNCT
ejif-6266	128	34	charges	charge	NOUN
ejif-6266	128	35	and	and	CCONJ
ejif-6266	128	36	expenses	expense	NOUN
ejif-6266	128	37	,	,	PUNCT
ejif-6266	128	38	disclosure	disclosure	NOUN
ejif-6266	128	39	,	,	PUNCT
ejif-6266	128	40	investment	investment	NOUN
ejif-6266	128	41	,	,	PUNCT
ejif-6266	128	42	and	and	CCONJ
ejif-6266	128	43	the	the	DET
ejif-6266	128	44	valuation	valuation	NOUN
ejif-6266	128	45	of	of	ADP
ejif-6266	128	46	asset	asset	NOUN
ejif-6266	128	47	and	and	CCONJ
ejif-6266	128	48	liabilities	liability	NOUN
ejif-6266	128	49	of	of	ADP
ejif-6266	128	50	investment	investment	NOUN
ejif-6266	128	51	-	-	PUNCT
ejif-6266	128	52	linked	link	VERB
ejif-6266	128	53	funds	fund	NOUN
ejif-6266	128	54	.	.	PUNCT
ejif-6266	129	1	in	in	ADP
ejif-6266	129	2	addition	addition	NOUN
ejif-6266	129	3	,	,	PUNCT
ejif-6266	129	4	the	the	DET
ejif-6266	129	5	growth	growth	NOUN
ejif-6266	129	6	of	of	ADP
ejif-6266	129	7	the	the	DET
ejif-6266	129	8	takaful	takaful	ADJ
ejif-6266	129	9	industry	industry	NOUN
ejif-6266	129	10	in	in	ADP
ejif-6266	129	11	malaysia	malaysia	PROPN
ejif-6266	129	12	led	lead	VERB
ejif-6266	129	13	to	to	ADP
ejif-6266	129	14	the	the	DET
ejif-6266	129	15	establishment	establishment	NOUN
ejif-6266	129	16	of	of	ADP
ejif-6266	129	17	the	the	DET
ejif-6266	129	18	sac	sac	NOUN
ejif-6266	129	19	,	,	PUNCT
ejif-6266	129	20	as	as	ADP
ejif-6266	129	21	malaysia	malaysia	PROPN
ejif-6266	129	22	's	's	PART
ejif-6266	129	23	top	top	ADJ
ejif-6266	129	24	authority	authority	NOUN
ejif-6266	129	25	on	on	ADP
ejif-6266	129	26	matters	matter	NOUN
ejif-6266	129	27	of	of	ADP
ejif-6266	129	28	shariah	shariah	PROPN
ejif-6266	129	29	relating	relate	VERB
ejif-6266	129	30	to	to	ADP
ejif-6266	129	31	islamic	islamic	ADJ
ejif-6266	129	32	finance	finance	NOUN
ejif-6266	129	33	.	.	PUNCT
ejif-6266	130	1	the	the	DET
ejif-6266	130	2	sac	sac	NOUN
ejif-6266	130	3	has	have	AUX
ejif-6266	130	4	been	be	AUX
ejif-6266	130	5	mandated	mandate	VERB
ejif-6266	130	6	with	with	ADP
ejif-6266	130	7	determining	determine	VERB
ejif-6266	130	8	shariah	shariah	PROPN
ejif-6266	130	9	compliance	compliance	NOUN
ejif-6266	130	10	in	in	ADP
ejif-6266	130	11	areas	area	NOUN
ejif-6266	130	12	like	like	ADP
ejif-6266	130	13	islamic	islamic	ADJ
ejif-6266	130	14	banking	banking	NOUN
ejif-6266	130	15	,	,	PUNCT
ejif-6266	130	16	takaful	takaful	ADJ
ejif-6266	130	17	,	,	PUNCT
ejif-6266	130	18	islamic	islamic	ADJ
ejif-6266	130	19	financial	financial	ADJ
ejif-6266	130	20	business	business	NOUN
ejif-6266	130	21	,	,	PUNCT
ejif-6266	130	22	and	and	CCONJ
ejif-6266	130	23	any	any	DET
ejif-6266	130	24	other	other	ADJ
ejif-6266	130	25	businesses	business	NOUN
ejif-6266	130	26	that	that	PRON
ejif-6266	130	27	are	be	AUX
ejif-6266	130	28	based	base	VERB
ejif-6266	130	29	on	on	ADP
ejif-6266	130	30	shariah	shariah	PROPN
ejif-6266	130	31	principles	principle	NOUN
ejif-6266	130	32	.	.	PUNCT
ejif-6266	131	1	as	as	ADP
ejif-6266	131	2	the	the	DET
ejif-6266	131	3	reference	reference	NOUN
ejif-6266	131	4	body	body	NOUN
ejif-6266	131	5	and	and	CCONJ
ejif-6266	131	6	advisor	advisor	NOUN
ejif-6266	131	7	to	to	ADP
ejif-6266	131	8	bank	bank	PROPN
ejif-6266	131	9	negara	negara	PROPN
ejif-6266	131	10	malaysia	malaysia	PROPN
ejif-6266	131	11	on	on	ADP
ejif-6266	131	12	shariah	shariah	PROPN
ejif-6266	131	13	matters	matter	NOUN
ejif-6266	131	14	,	,	PUNCT
ejif-6266	131	15	sac	sac	NOUN
ejif-6266	131	16	is	be	AUX
ejif-6266	131	17	also	also	ADV
ejif-6266	131	18	responsible	responsible	ADJ
ejif-6266	131	19	for	for	ADP
ejif-6266	131	20	validating	validate	VERB
ejif-6266	131	21	all	all	DET
ejif-6266	131	22	islamic	islamic	ADJ
ejif-6266	131	23	banking	banking	NOUN
ejif-6266	131	24	and	and	CCONJ
ejif-6266	131	25	takaful	takaful	ADJ
ejif-6266	131	26	products	product	NOUN
ejif-6266	131	27	to	to	PART
ejif-6266	131	28	ensure	ensure	VERB
ejif-6266	131	29	their	their	PRON
ejif-6266	131	30	compatibility	compatibility	NOUN
ejif-6266	131	31	with	with	ADP
ejif-6266	131	32	shariah	shariah	PROPN
ejif-6266	131	33	principles	principle	NOUN
ejif-6266	131	34	.	.	PUNCT
ejif-6266	132	1	the	the	DET
ejif-6266	132	2	authority	authority	NOUN
ejif-6266	132	3	of	of	ADP
ejif-6266	132	4	sac	sac	NOUN
ejif-6266	132	5	is	be	AUX
ejif-6266	132	6	also	also	ADV
ejif-6266	132	7	established	establish	VERB
ejif-6266	132	8	by	by	ADP
ejif-6266	132	9	ifsa	ifsa	PROPN
ejif-6266	132	10	2013	2013	NUM
ejif-6266	132	11	,	,	PUNCT
ejif-6266	132	12	which	which	PRON
ejif-6266	132	13	empowers	empower	VERB
ejif-6266	132	14	bnm	bnm	PROPN
ejif-6266	132	15	to	to	PART
ejif-6266	132	16	determine	determine	VERB
ejif-6266	132	17	its	its	PRON
ejif-6266	132	18	position	position	NOUN
ejif-6266	132	19	on	on	ADP
ejif-6266	132	20	shariah	shariah	PROPN
ejif-6266	132	21	matters	matter	NOUN
ejif-6266	132	22	;	;	PUNCT
ejif-6266	132	23	the	the	DET
ejif-6266	132	24	bank	bank	NOUN
ejif-6266	132	25	may	may	AUX
ejif-6266	132	26	follow	follow	VERB
ejif-6266	132	27	the	the	DET
ejif-6266	132	28	decisions	decision	NOUN
ejif-6266	132	29	of	of	ADP
ejif-6266	132	30	its	its	PRON
ejif-6266	132	31	sac	sac	NOUN
ejif-6266	132	32	in	in	ADP
ejif-6266	132	33	respect	respect	NOUN
ejif-6266	132	34	of	of	ADP
ejif-6266	132	35	businesses	business	NOUN
ejif-6266	132	36	,	,	PUNCT
ejif-6266	132	37	affairs	affair	NOUN
ejif-6266	132	38	or	or	CCONJ
ejif-6266	132	39	activities	activity	NOUN
ejif-6266	132	40	which	which	PRON
ejif-6266	132	41	require	require	VERB
ejif-6266	132	42	shariah	shariah	PROPN
ejif-6266	132	43	rulings	ruling	NOUN
ejif-6266	132	44	.	.	PUNCT
ejif-6266	133	1	bnm	bnm	PROPN
ejif-6266	133	2	is	be	AUX
ejif-6266	133	3	authorized	authorize	VERB
ejif-6266	133	4	to	to	PART
ejif-6266	133	5	establish	establish	VERB
ejif-6266	133	6	shariah	shariah	PROPN
ejif-6266	133	7	-	-	PUNCT
ejif-6266	133	8	related	relate	VERB
ejif-6266	133	9	standards	standard	NOUN
ejif-6266	133	10	based	base	VERB
ejif-6266	133	11	on	on	ADP
ejif-6266	133	12	sac	sac	NOUN
ejif-6266	133	13	decisions	decision	NOUN
ejif-6266	133	14	or	or	CCONJ
ejif-6266	133	15	rulings	ruling	NOUN
ejif-6266	133	16	.	.	PUNCT
ejif-6266	134	1	this	this	PRON
ejif-6266	134	2	describes	describe	VERB
ejif-6266	134	3	the	the	DET
ejif-6266	134	4	ijtihad	ijtihad	NOUN
ejif-6266	134	5	performed	perform	VERB
ejif-6266	134	6	by	by	ADP
ejif-6266	134	7	sac	sac	NOUN
ejif-6266	134	8	will	will	AUX
ejif-6266	134	9	be	be	AUX
ejif-6266	134	10	incorporated	incorporate	VERB
ejif-6266	134	11	into	into	ADP
ejif-6266	134	12	the	the	DET
ejif-6266	134	13	standards	standard	NOUN
ejif-6266	134	14	.	.	PUNCT
ejif-6266	135	1	the	the	DET
ejif-6266	135	2	ifsa	ifsa	PROPN
ejif-6266	135	3	2013	2013	PROPN
ejif-6266	135	4	emphasized	emphasize	VERB
ejif-6266	135	5	the	the	DET
ejif-6266	135	6	central	central	ADJ
ejif-6266	135	7	bank	bank	NOUN
ejif-6266	135	8	's	's	PART
ejif-6266	135	9	power	power	NOUN
ejif-6266	135	10	to	to	PART
ejif-6266	135	11	prescribe	prescribe	VERB
ejif-6266	135	12	shariah	shariah	PROPN
ejif-6266	135	13	standards	standard	NOUN
ejif-6266	135	14	under	under	ADP
ejif-6266	135	15	section	section	NOUN
ejif-6266	135	16	29	29	NUM
ejif-6266	135	17	,	,	PUNCT
ejif-6266	135	18	which	which	PRON
ejif-6266	135	19	states	state	VERB
ejif-6266	135	20	as	as	SCONJ
ejif-6266	135	21	follows	follow	VERB
ejif-6266	135	22	:	:	PUNCT
ejif-6266	135	23	european	european	PROPN
ejif-6266	135	24	journal	journal	PROPN
ejif-6266	135	25	of	of	ADP
ejif-6266	135	26	islamic	islamic	PROPN
ejif-6266	135	27	finance	finance	PROPN
ejif-6266	135	28	issn	issn	PROPN
ejif-6266	135	29	:	:	PUNCT
ejif-6266	135	30	2421	2421	NUM
ejif-6266	135	31	-	-	SYM
ejif-6266	135	32	2172	2172	NUM
ejif-6266	135	33	doi	doi	NOUN
ejif-6266	135	34	:	:	PUNCT
ejif-6266	135	35	10.13135/2421	10.13135/2421	NUM
ejif-6266	135	36	-	-	SYM
ejif-6266	135	37	2172/6266	2172/6266	NUM
ejif-6266	135	38	published	publish	VERB
ejif-6266	135	39	by	by	ADP
ejif-6266	135	40	university	university	PROPN
ejif-6266	135	41	of	of	ADP
ejif-6266	135	42	turin	turin	PROPN
ejif-6266	136	1	https://www.ojs.unito.it/index.php/ejif/index	https://www.ojs.unito.it/index.php/ejif/index	PROPN
ejif-6266	136	2	ejif	ejif	PROPN
ejif-6266	136	3	content	content	NOUN
ejif-6266	136	4	is	be	AUX
ejif-6266	136	5	licensed	license	VERB
ejif-6266	136	6	under	under	ADP
ejif-6266	136	7	a	a	DET
ejif-6266	136	8	creative	creative	ADJ
ejif-6266	136	9	commons	common	NOUN
ejif-6266	136	10	attribution	attribution	NOUN
ejif-6266	136	11	4.0	4.0	NUM
ejif-6266	136	12	international	international	ADJ
ejif-6266	136	13	license	license	NOUN
ejif-6266	136	14	14	14	NUM
ejif-6266	136	15	29	29	NUM
ejif-6266	136	16	.	.	PUNCT
ejif-6266	137	1	(	(	PUNCT
ejif-6266	137	2	1	1	X
ejif-6266	137	3	)	)	PUNCT
ejif-6266	137	4	the	the	DET
ejif-6266	137	5	bank	bank	NOUN
ejif-6266	137	6	may	may	AUX
ejif-6266	137	7	,	,	PUNCT
ejif-6266	137	8	in	in	ADP
ejif-6266	137	9	accordance	accordance	NOUN
ejif-6266	137	10	with	with	ADP
ejif-6266	137	11	the	the	DET
ejif-6266	137	12	advice	advice	NOUN
ejif-6266	137	13	or	or	CCONJ
ejif-6266	137	14	ruling	ruling	NOUN
ejif-6266	137	15	of	of	ADP
ejif-6266	137	16	the	the	DET
ejif-6266	137	17	shariah	shariah	PROPN
ejif-6266	137	18	advisory	advisory	PROPN
ejif-6266	137	19	council	council	PROPN
ejif-6266	137	20	,	,	PUNCT
ejif-6266	137	21	specify	specify	VERB
ejif-6266	137	22	standards	standard	NOUN
ejif-6266	137	23	—	—	PUNCT
ejif-6266	137	24	(	(	PUNCT
ejif-6266	137	25	a	a	X
ejif-6266	137	26	)	)	PUNCT
ejif-6266	137	27	on	on	ADP
ejif-6266	137	28	shariah	shariah	PROPN
ejif-6266	137	29	matters	matter	VERB
ejif-6266	137	30	in	in	ADP
ejif-6266	137	31	respect	respect	NOUN
ejif-6266	137	32	of	of	ADP
ejif-6266	137	33	the	the	DET
ejif-6266	137	34	carrying	carrying	NOUN
ejif-6266	137	35	on	on	ADP
ejif-6266	137	36	of	of	ADP
ejif-6266	137	37	business	business	NOUN
ejif-6266	137	38	,	,	PUNCT
ejif-6266	137	39	affair	affair	NOUN
ejif-6266	137	40	or	or	CCONJ
ejif-6266	137	41	activity	activity	NOUN
ejif-6266	137	42	by	by	ADP
ejif-6266	137	43	an	an	DET
ejif-6266	137	44	institution	institution	NOUN
ejif-6266	137	45	which	which	PRON
ejif-6266	137	46	requires	require	VERB
ejif-6266	137	47	the	the	DET
ejif-6266	137	48	ascertainment	ascertainment	NOUN
ejif-6266	137	49	of	of	ADP
ejif-6266	137	50	islamic	islamic	ADJ
ejif-6266	137	51	law	law	NOUN
ejif-6266	137	52	by	by	ADP
ejif-6266	137	53	the	the	DET
ejif-6266	137	54	shariah	shariah	PROPN
ejif-6266	137	55	advisory	advisory	PROPN
ejif-6266	137	56	council	council	PROPN
ejif-6266	137	57	;	;	PUNCT
ejif-6266	137	58	and	and	CCONJ
ejif-6266	137	59	(	(	PUNCT
ejif-6266	137	60	b	b	X
ejif-6266	137	61	)	)	PUNCT
ejif-6266	137	62	to	to	PART
ejif-6266	137	63	give	give	VERB
ejif-6266	137	64	effect	effect	NOUN
ejif-6266	137	65	to	to	ADP
ejif-6266	137	66	the	the	DET
ejif-6266	137	67	advice	advice	NOUN
ejif-6266	137	68	or	or	CCONJ
ejif-6266	137	69	rulings	ruling	NOUN
ejif-6266	137	70	of	of	ADP
ejif-6266	137	71	the	the	DET
ejif-6266	137	72	shariah	shariah	PROPN
ejif-6266	137	73	advisory	advisory	PROPN
ejif-6266	137	74	council	council	PROPN
ejif-6266	137	75	.	.	PUNCT
ejif-6266	138	1	this	this	PRON
ejif-6266	138	2	means	mean	VERB
ejif-6266	138	3	islamic	islamic	ADJ
ejif-6266	138	4	financial	financial	ADJ
ejif-6266	138	5	institutions	institution	NOUN
ejif-6266	138	6	must	must	AUX
ejif-6266	138	7	adhere	adhere	VERB
ejif-6266	138	8	to	to	ADP
ejif-6266	138	9	shariah	shariah	PROPN
ejif-6266	138	10	standards	standard	NOUN
ejif-6266	138	11	established	establish	VERB
ejif-6266	138	12	by	by	ADP
ejif-6266	138	13	the	the	DET
ejif-6266	138	14	central	central	ADJ
ejif-6266	138	15	bank	bank	NOUN
ejif-6266	138	16	in	in	ADP
ejif-6266	138	17	accordance	accordance	NOUN
ejif-6266	138	18	with	with	ADP
ejif-6266	138	19	the	the	DET
ejif-6266	138	20	sac	sac	NOUN
ejif-6266	138	21	’s	’s	PART
ejif-6266	138	22	advice	advice	NOUN
ejif-6266	138	23	.	.	PUNCT
ejif-6266	139	1	the	the	DET
ejif-6266	139	2	standards	standard	NOUN
ejif-6266	139	3	issued	issue	VERB
ejif-6266	139	4	by	by	ADP
ejif-6266	139	5	bnm	bnm	PROPN
ejif-6266	139	6	on	on	ADP
ejif-6266	139	7	shariah	shariah	PROPN
ejif-6266	139	8	compliance	compliance	NOUN
ejif-6266	139	9	,	,	PUNCT
ejif-6266	139	10	as	as	SCONJ
ejif-6266	139	11	specified	specify	VERB
ejif-6266	139	12	in	in	ADP
ejif-6266	139	13	subsections	subsection	NOUN
ejif-6266	139	14	29(1	29(1	NUM
ejif-6266	139	15	)	)	PUNCT
ejif-6266	139	16	,	,	PUNCT
ejif-6266	139	17	shall	shall	AUX
ejif-6266	139	18	always	always	ADV
ejif-6266	139	19	be	be	AUX
ejif-6266	139	20	followed	follow	VERB
ejif-6266	139	21	by	by	ADP
ejif-6266	139	22	every	every	DET
ejif-6266	139	23	takaful	takaful	ADJ
ejif-6266	139	24	company	company	NOUN
ejif-6266	139	25	,	,	PUNCT
ejif-6266	139	26	its	its	PRON
ejif-6266	139	27	director	director	NOUN
ejif-6266	139	28	,	,	PUNCT
ejif-6266	139	29	chief	chief	ADJ
ejif-6266	139	30	executive	executive	ADJ
ejif-6266	139	31	officer	officer	NOUN
ejif-6266	139	32	,	,	PUNCT
ejif-6266	139	33	senior	senior	ADJ
ejif-6266	139	34	officer	officer	NOUN
ejif-6266	139	35	,	,	PUNCT
ejif-6266	139	36	or	or	CCONJ
ejif-6266	139	37	member	member	NOUN
ejif-6266	139	38	of	of	ADP
ejif-6266	139	39	its	its	PRON
ejif-6266	139	40	shariah	shariah	PROPN
ejif-6266	139	41	committee	committee	PROPN
ejif-6266	139	42	(	(	PUNCT
ejif-6266	139	43	rusni	rusni	NOUN
ejif-6266	139	44	&	&	CCONJ
ejif-6266	139	45	safinar	safinar	NOUN
ejif-6266	139	46	,	,	PUNCT
ejif-6266	139	47	2017	2017	NUM
ejif-6266	139	48	)	)	PUNCT
ejif-6266	139	49	.	.	PUNCT
ejif-6266	140	1	all	all	DET
ejif-6266	140	2	parties	party	NOUN
ejif-6266	140	3	must	must	AUX
ejif-6266	140	4	at	at	ADP
ejif-6266	140	5	all	all	DET
ejif-6266	140	6	times	time	NOUN
ejif-6266	140	7	follow	follow	VERB
ejif-6266	140	8	the	the	DET
ejif-6266	140	9	institution	institution	NOUN
ejif-6266	140	10	's	's	PART
ejif-6266	140	11	internal	internal	ADJ
ejif-6266	140	12	policies	policy	NOUN
ejif-6266	140	13	and	and	CCONJ
ejif-6266	140	14	procedures	procedure	NOUN
ejif-6266	140	15	in	in	ADP
ejif-6266	140	16	order	order	NOUN
ejif-6266	140	17	to	to	PART
ejif-6266	140	18	implement	implement	VERB
ejif-6266	140	19	the	the	DET
ejif-6266	140	20	standards	standard	NOUN
ejif-6266	140	21	specified	specify	VERB
ejif-6266	140	22	by	by	ADP
ejif-6266	140	23	bnm	bnm	PROPN
ejif-6266	140	24	in	in	ADP
ejif-6266	140	25	subsection	subsection	NOUN
ejif-6266	140	26	29(1	29(1	NUM
ejif-6266	140	27	)	)	PUNCT
ejif-6266	140	28	.	.	PUNCT
ejif-6266	141	1	if	if	SCONJ
ejif-6266	141	2	fails	fail	VERB
ejif-6266	141	3	to	to	PART
ejif-6266	141	4	comply	comply	VERB
ejif-6266	141	5	with	with	ADP
ejif-6266	141	6	any	any	DET
ejif-6266	141	7	shariah	shariah	PROPN
ejif-6266	141	8	-	-	PUNCT
ejif-6266	141	9	related	relate	VERB
ejif-6266	141	10	standards	standard	NOUN
ejif-6266	141	11	established	establish	VERB
ejif-6266	141	12	by	by	ADP
ejif-6266	141	13	bnm	bnm	PROPN
ejif-6266	141	14	,	,	PUNCT
ejif-6266	141	15	may	may	AUX
ejif-6266	141	16	be	be	AUX
ejif-6266	141	17	imprisoned	imprison	VERB
ejif-6266	141	18	for	for	ADP
ejif-6266	141	19	not	not	PART
ejif-6266	141	20	more	more	ADJ
ejif-6266	141	21	than	than	ADP
ejif-6266	141	22	eight	eight	NUM
ejif-6266	141	23	years	year	NOUN
ejif-6266	141	24	,	,	PUNCT
ejif-6266	141	25	fined	fine	VERB
ejif-6266	141	26	rm	rm	PROPN
ejif-6266	141	27	25	25	NUM
ejif-6266	141	28	million	million	NUM
ejif-6266	141	29	,	,	PUNCT
ejif-6266	141	30	or	or	CCONJ
ejif-6266	141	31	both	both	PRON
ejif-6266	141	32	as	as	SCONJ
ejif-6266	141	33	stipulated	stipulate	VERB
ejif-6266	141	34	in	in	ADP
ejif-6266	141	35	subsection	subsection	NOUN
ejif-6266	141	36	29(6	29(6	NUM
ejif-6266	141	37	)	)	PUNCT
ejif-6266	141	38	.	.	PUNCT
ejif-6266	142	1	figure	figure	VERB
ejif-6266	142	2	3	3	NUM
ejif-6266	142	3	:	:	PUNCT
ejif-6266	142	4	policy	policy	NOUN
ejif-6266	142	5	document	document	NOUN
ejif-6266	142	6	binds	bind	VERB
ejif-6266	142	7	all	all	DET
ejif-6266	142	8	industry	industry	NOUN
ejif-6266	142	9	players	player	NOUN
ejif-6266	142	10	in	in	ADP
ejif-6266	142	11	the	the	DET
ejif-6266	142	12	application	application	NOUN
ejif-6266	142	13	of	of	ADP
ejif-6266	142	14	shariah	shariah	PROPN
ejif-6266	142	15	contracts	contract	NOUN
ejif-6266	142	16	in	in	ADP
ejif-6266	142	17	the	the	DET
ejif-6266	142	18	product	product	NOUN
ejif-6266	142	19	source	source	NOUN
ejif-6266	142	20	:	:	PUNCT
ejif-6266	142	21	constructed	construct	VERB
ejif-6266	142	22	by	by	ADP
ejif-6266	142	23	researcher	researcher	NOUN
ejif-6266	142	24	.	.	PUNCT
ejif-6266	143	1	bnm	bnm	PROPN
ejif-6266	143	2	issued	issue	VERB
ejif-6266	143	3	14	14	NUM
ejif-6266	143	4	policy	policy	NOUN
ejif-6266	143	5	documents	document	NOUN
ejif-6266	143	6	on	on	ADP
ejif-6266	143	7	shariah	shariah	PROPN
ejif-6266	143	8	contracts	contract	NOUN
ejif-6266	143	9	(	(	PUNCT
ejif-6266	143	10	table	table	NOUN
ejif-6266	143	11	1	1	NUM
ejif-6266	143	12	)	)	PUNCT
ejif-6266	143	13	and	and	CCONJ
ejif-6266	143	14	these	these	DET
ejif-6266	143	15	policy	policy	NOUN
ejif-6266	143	16	documents	document	NOUN
ejif-6266	143	17	binds	bind	VERB
ejif-6266	143	18	industry	industry	NOUN
ejif-6266	143	19	participants	participant	NOUN
ejif-6266	143	20	to	to	PART
ejif-6266	143	21	execute	execute	VERB
ejif-6266	143	22	this	this	DET
ejif-6266	143	23	contract	contract	NOUN
ejif-6266	143	24	in	in	ADP
ejif-6266	143	25	their	their	PRON
ejif-6266	143	26	products	product	NOUN
ejif-6266	143	27	and	and	CCONJ
ejif-6266	143	28	operations	operation	NOUN
ejif-6266	143	29	.	.	PUNCT
ejif-6266	144	1	the	the	DET
ejif-6266	144	2	operation	operation	NOUN
ejif-6266	144	3	of	of	ADP
ejif-6266	144	4	the	the	DET
ejif-6266	144	5	takaful	takaful	ADJ
ejif-6266	144	6	industry	industry	NOUN
ejif-6266	144	7	is	be	AUX
ejif-6266	144	8	based	base	VERB
ejif-6266	144	9	on	on	ADP
ejif-6266	144	10	shariah	shariah	PROPN
ejif-6266	144	11	contracts	contract	NOUN
ejif-6266	144	12	such	such	ADJ
ejif-6266	144	13	as	as	ADP
ejif-6266	144	14	wakalah	wakalah	NOUN
ejif-6266	144	15	(	(	PUNCT
ejif-6266	144	16	guarantee	guarantee	NOUN
ejif-6266	144	17	)	)	PUNCT
ejif-6266	144	18	,	,	PUNCT
ejif-6266	144	19	qard	qard	NOUN
ejif-6266	144	20	(	(	PUNCT
ejif-6266	144	21	loan	loan	NOUN
ejif-6266	144	22	)	)	PUNCT
ejif-6266	144	23	,	,	PUNCT
ejif-6266	144	24	mudharabah	mudharabah	NOUN
ejif-6266	144	25	(	(	PUNCT
ejif-6266	144	26	profit	profit	NOUN
ejif-6266	144	27	sharing	sharing	NOUN
ejif-6266	144	28	)	)	PUNCT
ejif-6266	144	29	,	,	PUNCT
ejif-6266	144	30	hibah	hibah	NOUN
ejif-6266	144	31	(	(	PUNCT
ejif-6266	144	32	gift	gift	NOUN
ejif-6266	144	33	)	)	PUNCT
ejif-6266	144	34	,	,	PUNCT
ejif-6266	144	35	etc	etc	X
ejif-6266	144	36	.	.	X
ejif-6266	144	37	;	;	PUNCT
ejif-6266	144	38	it	it	PRON
ejif-6266	144	39	must	must	AUX
ejif-6266	144	40	comply	comply	VERB
ejif-6266	144	41	with	with	ADP
ejif-6266	144	42	all	all	DET
ejif-6266	144	43	the	the	DET
ejif-6266	144	44	structure	structure	NOUN
ejif-6266	144	45	and	and	CCONJ
ejif-6266	144	46	not	not	PART
ejif-6266	144	47	violate	violate	VERB
ejif-6266	144	48	shariah	shariah	PROPN
ejif-6266	144	49	criteria	criterion	NOUN
ejif-6266	144	50	as	as	SCONJ
ejif-6266	144	51	specified	specify	VERB
ejif-6266	144	52	in	in	ADP
ejif-6266	144	53	these	these	DET
ejif-6266	144	54	policy	policy	NOUN
ejif-6266	144	55	documents	document	NOUN
ejif-6266	144	56	.	.	PUNCT
ejif-6266	145	1	when	when	SCONJ
ejif-6266	145	2	a	a	DET
ejif-6266	145	3	problem	problem	NOUN
ejif-6266	145	4	arises	arise	VERB
ejif-6266	145	5	,	,	PUNCT
ejif-6266	145	6	the	the	DET
ejif-6266	145	7	sac	sac	NOUN
ejif-6266	145	8	needs	need	VERB
ejif-6266	145	9	to	to	PART
ejif-6266	145	10	do	do	VERB
ejif-6266	145	11	ijtihad	ijtihad	NOUN
ejif-6266	145	12	,	,	PUNCT
ejif-6266	145	13	they	they	PRON
ejif-6266	145	14	should	should	AUX
ejif-6266	145	15	first	first	ADV
ejif-6266	145	16	resort	resort	VERB
ejif-6266	145	17	to	to	ADP
ejif-6266	145	18	these	these	DET
ejif-6266	145	19	documents	document	NOUN
ejif-6266	145	20	.	.	PUNCT
ejif-6266	146	1	no	no	INTJ
ejif-6266	146	2	.	.	PUNCT
ejif-6266	147	1	shariah	shariah	PROPN
ejif-6266	147	2	contract	contract	NOUN
ejif-6266	147	3	1	1	NUM
ejif-6266	147	4	.	.	PUNCT
ejif-6266	148	1	tawarruq	tawarruq	NOUN
ejif-6266	148	2	(	(	PUNCT
ejif-6266	148	3	monetization	monetization	NOUN
ejif-6266	148	4	)	)	PUNCT
ejif-6266	148	5	2	2	NUM
ejif-6266	148	6	.	.	X
ejif-6266	149	1	rahn	rahn	PROPN
ejif-6266	149	2	(	(	PUNCT
ejif-6266	149	3	pledge	pledge	PROPN
ejif-6266	149	4	)	)	PUNCT
ejif-6266	149	5	3	3	NUM
ejif-6266	149	6	.	.	X
ejif-6266	149	7	qard	qard	NOUN
ejif-6266	149	8	(	(	PUNCT
ejif-6266	149	9	loan	loan	NOUN
ejif-6266	149	10	)	)	PUNCT
ejif-6266	149	11	4	4	NUM
ejif-6266	149	12	.	.	X
ejif-6266	149	13	bai	bai	PROPN
ejif-6266	149	14	’	'	PUNCT
ejif-6266	149	15	al	al	PROPN
ejif-6266	149	16	-	-	PUNCT
ejif-6266	149	17	sarf	sarf	PROPN
ejif-6266	149	18	(	(	PUNCT
ejif-6266	149	19	currency	currency	NOUN
ejif-6266	149	20	exchange	exchange	NOUN
ejif-6266	149	21	)	)	PUNCT
ejif-6266	149	22	5	5	NUM
ejif-6266	149	23	.	.	X
ejif-6266	149	24	ijarah	ijarah	PROPN
ejif-6266	149	25	(	(	PUNCT
ejif-6266	149	26	lease	lease	NOUN
ejif-6266	149	27	)	)	PUNCT
ejif-6266	149	28	6	6	NUM
ejif-6266	149	29	.	.	PUNCT
ejif-6266	150	1	kafalah	kafalah	PROPN
ejif-6266	150	2	(	(	PUNCT
ejif-6266	150	3	guarantee	guarantee	NOUN
ejif-6266	150	4	)	)	PUNCT
ejif-6266	150	5	7	7	NUM
ejif-6266	150	6	.	.	NUM
ejif-6266	150	7	wa’d	wa’d	PROPN
ejif-6266	150	8	(	(	PUNCT
ejif-6266	150	9	promise	promise	NOUN
ejif-6266	150	10	)	)	PUNCT
ejif-6266	150	11	8	8	NUM
ejif-6266	150	12	.	.	PUNCT
ejif-6266	151	1	hibah	hibah	NOUN
ejif-6266	151	2	(	(	PUNCT
ejif-6266	151	3	gift	gift	NOUN
ejif-6266	151	4	)	)	PUNCT
ejif-6266	151	5	9	9	NUM
ejif-6266	151	6	.	.	X
ejif-6266	152	1	wadi’ah	wadi’ah	PROPN
ejif-6266	152	2	(	(	PUNCT
ejif-6266	152	3	safe	safe	ADJ
ejif-6266	152	4	-	-	PUNCT
ejif-6266	152	5	keeping	keeping	NOUN
ejif-6266	152	6	)	)	PUNCT
ejif-6266	152	7	10	10	NUM
ejif-6266	152	8	.	.	PUNCT
ejif-6266	153	1	wakalah	wakalah	PROPN
ejif-6266	153	2	(	(	PUNCT
ejif-6266	153	3	agency	agency	NOUN
ejif-6266	153	4	)	)	PUNCT
ejif-6266	153	5	11	11	NUM
ejif-6266	153	6	.	.	PUNCT
ejif-6266	154	1	istisna	istisna	NOUN
ejif-6266	154	2	’	'	PUNCT
ejif-6266	154	3	(	(	PUNCT
ejif-6266	154	4	manufacturing	manufacturing	NOUN
ejif-6266	154	5	sale	sale	NOUN
ejif-6266	154	6	)	)	PUNCT
ejif-6266	154	7	12	12	NUM
ejif-6266	154	8	mudharabah	mudharabah	NOUN
ejif-6266	154	9	(	(	PUNCT
ejif-6266	154	10	profit	profit	NOUN
ejif-6266	154	11	sharing	sharing	NOUN
ejif-6266	154	12	)	)	PUNCT
ejif-6266	154	13	13	13	NUM
ejif-6266	154	14	.	.	PUNCT
ejif-6266	155	1	musyarakah	musyarakah	PROPN
ejif-6266	155	2	(	(	PUNCT
ejif-6266	155	3	profit	profit	NOUN
ejif-6266	155	4	and	and	CCONJ
ejif-6266	155	5	loss	loss	NOUN
ejif-6266	155	6	sharing	sharing	NOUN
ejif-6266	155	7	)	)	PUNCT
ejif-6266	155	8	14	14	NUM
ejif-6266	155	9	.	.	PUNCT
ejif-6266	156	1	murabahah	murabahah	NOUN
ejif-6266	156	2	(	(	PUNCT
ejif-6266	156	3	mark	mark	NOUN
ejif-6266	156	4	-	-	PUNCT
ejif-6266	156	5	up	up	ADP
ejif-6266	156	6	sale	sale	NOUN
ejif-6266	156	7	)	)	PUNCT
ejif-6266	156	8	table	table	NOUN
ejif-6266	156	9	1	1	NUM
ejif-6266	156	10	:	:	PUNCT
ejif-6266	156	11	policy	policy	NOUN
ejif-6266	156	12	documents	document	NOUN
ejif-6266	156	13	of	of	ADP
ejif-6266	156	14	shariah	shariah	PROPN
ejif-6266	156	15	contract	contract	NOUN
ejif-6266	156	16	source	source	NOUN
ejif-6266	156	17	:	:	PUNCT
ejif-6266	156	18	central	central	ADJ
ejif-6266	156	19	bank	bank	PROPN
ejif-6266	156	20	of	of	ADP
ejif-6266	156	21	malaysia	malaysia	PROPN
ejif-6266	156	22	european	european	PROPN
ejif-6266	156	23	journal	journal	PROPN
ejif-6266	156	24	of	of	ADP
ejif-6266	156	25	islamic	islamic	PROPN
ejif-6266	156	26	finance	finance	PROPN
ejif-6266	156	27	issn	issn	PROPN
ejif-6266	156	28	:	:	PUNCT
ejif-6266	156	29	2421	2421	NUM
ejif-6266	156	30	-	-	SYM
ejif-6266	156	31	2172	2172	NUM
ejif-6266	156	32	doi	doi	NOUN
ejif-6266	156	33	:	:	PUNCT
ejif-6266	156	34	10.13135/2421	10.13135/2421	NUM
ejif-6266	156	35	-	-	SYM
ejif-6266	156	36	2172/6266	2172/6266	NUM
ejif-6266	156	37	published	publish	VERB
ejif-6266	156	38	by	by	ADP
ejif-6266	156	39	university	university	PROPN
ejif-6266	156	40	of	of	ADP
ejif-6266	156	41	turin	turin	PROPN
ejif-6266	157	1	https://www.ojs.unito.it/index.php/ejif/index	https://www.ojs.unito.it/index.php/ejif/index	PROPN
ejif-6266	157	2	ejif	ejif	PROPN
ejif-6266	157	3	content	content	NOUN
ejif-6266	157	4	is	be	AUX
ejif-6266	157	5	licensed	license	VERB
ejif-6266	157	6	under	under	ADP
ejif-6266	157	7	a	a	DET
ejif-6266	157	8	creative	creative	ADJ
ejif-6266	157	9	commons	common	NOUN
ejif-6266	157	10	attribution	attribution	NOUN
ejif-6266	157	11	4.0	4.0	NUM
ejif-6266	157	12	international	international	ADJ
ejif-6266	157	13	license	license	NOUN
ejif-6266	157	14	15	15	NUM
ejif-6266	157	15	for	for	ADP
ejif-6266	157	16	example	example	NOUN
ejif-6266	157	17	,	,	PUNCT
ejif-6266	157	18	in	in	ADP
ejif-6266	157	19	a	a	DET
ejif-6266	157	20	bid	bid	NOUN
ejif-6266	157	21	to	to	PART
ejif-6266	157	22	ensure	ensure	VERB
ejif-6266	157	23	the	the	DET
ejif-6266	157	24	credibility	credibility	NOUN
ejif-6266	157	25	and	and	CCONJ
ejif-6266	157	26	ethical	ethical	ADJ
ejif-6266	157	27	foundation	foundation	NOUN
ejif-6266	157	28	of	of	ADP
ejif-6266	157	29	islamic	islamic	ADJ
ejif-6266	157	30	financial	financial	ADJ
ejif-6266	157	31	products	product	NOUN
ejif-6266	157	32	and	and	CCONJ
ejif-6266	157	33	services	service	NOUN
ejif-6266	157	34	,	,	PUNCT
ejif-6266	157	35	bnm	bnm	PROPN
ejif-6266	157	36	issued	issue	VERB
ejif-6266	157	37	the	the	DET
ejif-6266	157	38	"	"	PUNCT
ejif-6266	157	39	hibah	hibah	NOUN
ejif-6266	157	40	"	"	PUNCT
ejif-6266	157	41	policy	policy	NOUN
ejif-6266	157	42	document	document	NOUN
ejif-6266	157	43	.	.	PUNCT
ejif-6266	158	1	this	this	DET
ejif-6266	158	2	document	document	NOUN
ejif-6266	158	3	serves	serve	VERB
ejif-6266	158	4	as	as	ADP
ejif-6266	158	5	a	a	DET
ejif-6266	158	6	comprehensive	comprehensive	ADJ
ejif-6266	158	7	guide	guide	NOUN
ejif-6266	158	8	for	for	ADP
ejif-6266	158	9	takaful	takaful	ADJ
ejif-6266	158	10	operators	operator	NOUN
ejif-6266	158	11	,	,	PUNCT
ejif-6266	158	12	outlining	outline	VERB
ejif-6266	158	13	the	the	DET
ejif-6266	158	14	shariah	shariah	PROPN
ejif-6266	158	15	rulings	ruling	NOUN
ejif-6266	158	16	and	and	CCONJ
ejif-6266	158	17	operational	operational	ADJ
ejif-6266	158	18	criteria	criterion	NOUN
ejif-6266	158	19	essential	essential	ADJ
ejif-6266	158	20	for	for	ADP
ejif-6266	158	21	the	the	DET
ejif-6266	158	22	implementation	implementation	NOUN
ejif-6266	158	23	of	of	ADP
ejif-6266	158	24	hibah	hibah	NOUN
ejif-6266	158	25	within	within	ADP
ejif-6266	158	26	the	the	DET
ejif-6266	158	27	framework	framework	NOUN
ejif-6266	158	28	of	of	ADP
ejif-6266	158	29	takaful	takaful	ADJ
ejif-6266	158	30	practice	practice	NOUN
ejif-6266	158	31	.	.	PUNCT
ejif-6266	159	1	to	to	PART
ejif-6266	159	2	achieve	achieve	VERB
ejif-6266	159	3	these	these	DET
ejif-6266	159	4	goals	goal	NOUN
ejif-6266	159	5	,	,	PUNCT
ejif-6266	159	6	this	this	DET
ejif-6266	159	7	policy	policy	NOUN
ejif-6266	159	8	document	document	NOUN
ejif-6266	159	9	provides	provide	VERB
ejif-6266	159	10	shariah	shariah	PROPN
ejif-6266	159	11	requirements	requirement	NOUN
ejif-6266	159	12	,	,	PUNCT
ejif-6266	159	13	operational	operational	ADJ
ejif-6266	159	14	requirements	requirement	NOUN
ejif-6266	159	15	,	,	PUNCT
ejif-6266	159	16	the	the	DET
ejif-6266	159	17	arrangement	arrangement	NOUN
ejif-6266	159	18	of	of	ADP
ejif-6266	159	19	hibah	hibah	NOUN
ejif-6266	159	20	with	with	ADP
ejif-6266	159	21	other	other	ADJ
ejif-6266	159	22	shariah	shariah	PROPN
ejif-6266	159	23	contracts	contract	NOUN
ejif-6266	159	24	and	and	CCONJ
ejif-6266	159	25	also	also	ADV
ejif-6266	159	26	outlines	outline	VERB
ejif-6266	159	27	the	the	DET
ejif-6266	159	28	responsibilities	responsibility	NOUN
ejif-6266	159	29	of	of	ADP
ejif-6266	159	30	the	the	DET
ejif-6266	159	31	board	board	NOUN
ejif-6266	159	32	of	of	ADP
ejif-6266	159	33	directors	director	NOUN
ejif-6266	159	34	,	,	PUNCT
ejif-6266	159	35	shariah	shariah	PROPN
ejif-6266	159	36	committee	committee	PROPN
ejif-6266	159	37	and	and	CCONJ
ejif-6266	159	38	senior	senior	ADJ
ejif-6266	159	39	management	management	NOUN
ejif-6266	159	40	in	in	ADP
ejif-6266	159	41	overseeing	oversee	VERB
ejif-6266	159	42	and	and	CCONJ
ejif-6266	159	43	ensuring	ensure	VERB
ejif-6266	159	44	that	that	SCONJ
ejif-6266	159	45	this	this	DET
ejif-6266	159	46	policy	policy	NOUN
ejif-6266	159	47	is	be	AUX
ejif-6266	159	48	adhered	adhere	VERB
ejif-6266	159	49	to	to	ADP
ejif-6266	159	50	by	by	ADP
ejif-6266	159	51	all	all	DET
ejif-6266	159	52	parties	party	NOUN
ejif-6266	159	53	.	.	PUNCT
ejif-6266	160	1	the	the	DET
ejif-6266	160	2	set	set	VERB
ejif-6266	160	3	requirements	requirement	NOUN
ejif-6266	160	4	within	within	ADP
ejif-6266	160	5	this	this	DET
ejif-6266	160	6	policy	policy	NOUN
ejif-6266	160	7	document	document	NOUN
ejif-6266	160	8	are	be	AUX
ejif-6266	160	9	in	in	ADP
ejif-6266	160	10	accordance	accordance	NOUN
ejif-6266	160	11	with	with	ADP
ejif-6266	160	12	ifsa	ifsa	PROPN
ejif-6266	160	13	2013	2013	NUM
ejif-6266	160	14	section	section	NOUN
ejif-6266	160	15	29(1	29(1	NUM
ejif-6266	160	16	)	)	PUNCT
ejif-6266	160	17	,	,	PUNCT
ejif-6266	160	18	as	as	SCONJ
ejif-6266	160	19	highlighted	highlight	VERB
ejif-6266	160	20	in	in	ADP
ejif-6266	160	21	the	the	DET
ejif-6266	160	22	policy	policy	NOUN
ejif-6266	160	23	itself	itself	PRON
ejif-6266	160	24	:	:	PUNCT
ejif-6266	160	25	the	the	DET
ejif-6266	160	26	requirements	requirement	NOUN
ejif-6266	160	27	in	in	ADP
ejif-6266	160	28	part	part	NOUN
ejif-6266	160	29	b	b	NOUN
ejif-6266	160	30	of	of	ADP
ejif-6266	160	31	this	this	DET
ejif-6266	160	32	policy	policy	NOUN
ejif-6266	160	33	document	document	NOUN
ejif-6266	160	34	are	be	AUX
ejif-6266	160	35	specified	specify	VERB
ejif-6266	160	36	pursuant	pursuant	ADJ
ejif-6266	160	37	to	to	ADP
ejif-6266	160	38	–	–	PUNCT
ejif-6266	160	39	(	(	PUNCT
ejif-6266	160	40	a	a	PRON
ejif-6266	160	41	)	)	PUNCT
ejif-6266	160	42	section	section	NOUN
ejif-6266	160	43	29(1	29(1	NUM
ejif-6266	160	44	)	)	PUNCT
ejif-6266	160	45	of	of	ADP
ejif-6266	160	46	the	the	DET
ejif-6266	160	47	ifsa	ifsa	NOUN
ejif-6266	160	48	;	;	PUNCT
ejif-6266	160	49	likewise	likewise	ADV
ejif-6266	160	50	,	,	PUNCT
ejif-6266	160	51	other	other	ADJ
ejif-6266	160	52	policy	policy	NOUN
ejif-6266	160	53	documents	document	NOUN
ejif-6266	160	54	qard	qard	VERB
ejif-6266	160	55	,	,	PUNCT
ejif-6266	160	56	wakalah	wakalah	ADJ
ejif-6266	160	57	,	,	PUNCT
ejif-6266	160	58	mudharabah	mudharabah	NOUN
ejif-6266	160	59	,	,	PUNCT
ejif-6266	160	60	etc	etc	X
ejif-6266	160	61	also	also	ADV
ejif-6266	160	62	fulfil	fulfil	NOUN
ejif-6266	160	63	requirement	requirement	NOUN
ejif-6266	160	64	in	in	ADP
ejif-6266	160	65	the	the	DET
ejif-6266	160	66	ifsa	ifsa	NOUN
ejif-6266	160	67	2013	2013	NUM
ejif-6266	160	68	.	.	PUNCT
ejif-6266	161	1	therefore	therefore	ADV
ejif-6266	161	2	,	,	PUNCT
ejif-6266	161	3	the	the	DET
ejif-6266	161	4	sac	sac	NOUN
ejif-6266	161	5	must	must	AUX
ejif-6266	161	6	give	give	VERB
ejif-6266	161	7	priority	priority	NOUN
ejif-6266	161	8	to	to	ADP
ejif-6266	161	9	what	what	PRON
ejif-6266	161	10	is	be	AUX
ejif-6266	161	11	stated	state	VERB
ejif-6266	161	12	in	in	ADP
ejif-6266	161	13	this	this	DET
ejif-6266	161	14	policy	policy	NOUN
ejif-6266	161	15	document	document	NOUN
ejif-6266	161	16	when	when	SCONJ
ejif-6266	161	17	there	there	PRON
ejif-6266	161	18	are	be	VERB
ejif-6266	161	19	diverse	diverse	ADJ
ejif-6266	161	20	viewpoints	viewpoint	NOUN
ejif-6266	161	21	on	on	ADP
ejif-6266	161	22	a	a	DET
ejif-6266	161	23	subject	subject	NOUN
ejif-6266	161	24	.	.	PUNCT
ejif-6266	162	1	if	if	SCONJ
ejif-6266	162	2	the	the	DET
ejif-6266	162	3	information	information	NOUN
ejif-6266	162	4	in	in	ADP
ejif-6266	162	5	the	the	DET
ejif-6266	162	6	policy	policy	NOUN
ejif-6266	162	7	document	document	NOUN
ejif-6266	162	8	is	be	AUX
ejif-6266	162	9	unclear	unclear	ADJ
ejif-6266	162	10	or	or	CCONJ
ejif-6266	162	11	incapable	incapable	ADJ
ejif-6266	162	12	of	of	ADP
ejif-6266	162	13	providing	provide	VERB
ejif-6266	162	14	a	a	DET
ejif-6266	162	15	legal	legal	ADJ
ejif-6266	162	16	decision	decision	NOUN
ejif-6266	162	17	,	,	PUNCT
ejif-6266	162	18	they	they	PRON
ejif-6266	162	19	will	will	AUX
ejif-6266	162	20	do	do	AUX
ejif-6266	162	21	ijtihad	ijtihad	VERB
ejif-6266	162	22	.	.	PUNCT
ejif-6266	163	1	it	it	PRON
ejif-6266	163	2	is	be	AUX
ejif-6266	163	3	important	important	ADJ
ejif-6266	163	4	to	to	PART
ejif-6266	163	5	emphasize	emphasize	VERB
ejif-6266	163	6	that	that	SCONJ
ejif-6266	163	7	the	the	DET
ejif-6266	163	8	sac	sac	NOUN
ejif-6266	163	9	's	's	PART
ejif-6266	163	10	ijtihad	ijtihad	NOUN
ejif-6266	163	11	remains	remain	VERB
ejif-6266	163	12	their	their	PRON
ejif-6266	163	13	primary	primary	ADJ
ejif-6266	163	14	point	point	NOUN
ejif-6266	163	15	of	of	ADP
ejif-6266	163	16	reference	reference	NOUN
ejif-6266	163	17	and	and	CCONJ
ejif-6266	163	18	it	it	PRON
ejif-6266	163	19	has	have	AUX
ejif-6266	163	20	been	be	AUX
ejif-6266	163	21	embedded	embed	VERB
ejif-6266	163	22	in	in	ADP
ejif-6266	163	23	takaful	takaful	ADJ
ejif-6266	163	24	business	business	NOUN
ejif-6266	163	25	's	's	PART
ejif-6266	163	26	regulation	regulation	NOUN
ejif-6266	163	27	in	in	ADP
ejif-6266	163	28	malaysia	malaysia	PROPN
ejif-6266	163	29	.	.	PUNCT
ejif-6266	164	1	5	5	X
ejif-6266	164	2	.	.	X
ejif-6266	164	3	discussion	discussion	NOUN
ejif-6266	164	4	bnm	bnm	PROPN
ejif-6266	164	5	has	have	AUX
ejif-6266	164	6	published	publish	VERB
ejif-6266	164	7	the	the	DET
ejif-6266	164	8	takaful	takaful	ADJ
ejif-6266	164	9	operational	operational	ADJ
ejif-6266	164	10	framework	framework	NOUN
ejif-6266	164	11	(	(	PUNCT
ejif-6266	164	12	tof	tof	PROPN
ejif-6266	164	13	)	)	PUNCT
ejif-6266	164	14	guideline	guideline	NOUN
ejif-6266	164	15	,	,	PUNCT
ejif-6266	164	16	which	which	PRON
ejif-6266	164	17	has	have	VERB
ejif-6266	164	18	a	a	DET
ejif-6266	164	19	specific	specific	ADJ
ejif-6266	164	20	role	role	NOUN
ejif-6266	164	21	in	in	ADP
ejif-6266	164	22	the	the	DET
ejif-6266	164	23	management	management	NOUN
ejif-6266	164	24	,	,	PUNCT
ejif-6266	164	25	determination	determination	NOUN
ejif-6266	164	26	and	and	CCONJ
ejif-6266	164	27	distribution	distribution	NOUN
ejif-6266	164	28	of	of	ADP
ejif-6266	164	29	surplus	surplus	NOUN
ejif-6266	164	30	.	.	PUNCT
ejif-6266	165	1	according	accord	VERB
ejif-6266	165	2	to	to	ADP
ejif-6266	165	3	the	the	DET
ejif-6266	165	4	tof	tof	PROPN
ejif-6266	165	5	,	,	PUNCT
ejif-6266	165	6	takaful	takaful	ADJ
ejif-6266	165	7	operators	operator	NOUN
ejif-6266	165	8	are	be	AUX
ejif-6266	165	9	required	require	VERB
ejif-6266	165	10	to	to	PART
ejif-6266	165	11	have	have	VERB
ejif-6266	165	12	their	their	PRON
ejif-6266	165	13	own	own	ADJ
ejif-6266	165	14	internal	internal	ADJ
ejif-6266	165	15	policies	policy	NOUN
ejif-6266	165	16	for	for	ADP
ejif-6266	165	17	surplus	surplus	ADJ
ejif-6266	165	18	management	management	NOUN
ejif-6266	165	19	with	with	ADP
ejif-6266	165	20	the	the	DET
ejif-6266	165	21	consent	consent	NOUN
ejif-6266	165	22	of	of	ADP
ejif-6266	165	23	the	the	DET
ejif-6266	165	24	sac	sac	NOUN
ejif-6266	165	25	and	and	CCONJ
ejif-6266	165	26	their	their	PRON
ejif-6266	165	27	respective	respective	ADJ
ejif-6266	165	28	board	board	NOUN
ejif-6266	165	29	members	member	NOUN
ejif-6266	165	30	.	.	PUNCT
ejif-6266	166	1	this	this	DET
ejif-6266	166	2	policy	policy	NOUN
ejif-6266	166	3	must	must	AUX
ejif-6266	166	4	comply	comply	VERB
ejif-6266	166	5	with	with	ADP
ejif-6266	166	6	shariah	shariah	PROPN
ejif-6266	166	7	principles	principle	NOUN
ejif-6266	166	8	and	and	CCONJ
ejif-6266	166	9	it	it	PRON
ejif-6266	166	10	should	should	AUX
ejif-6266	166	11	include	include	VERB
ejif-6266	166	12	the	the	DET
ejif-6266	166	13	conditions	condition	NOUN
ejif-6266	166	14	respecting	respect	VERB
ejif-6266	166	15	the	the	DET
ejif-6266	166	16	use	use	NOUN
ejif-6266	166	17	of	of	ADP
ejif-6266	166	18	surplus	surplus	NOUN
ejif-6266	166	19	and	and	CCONJ
ejif-6266	166	20	its	its	PRON
ejif-6266	166	21	distribution	distribution	NOUN
ejif-6266	166	22	to	to	ADP
ejif-6266	166	23	eligible	eligible	ADJ
ejif-6266	166	24	recipients	recipient	NOUN
ejif-6266	166	25	,	,	PUNCT
ejif-6266	166	26	as	as	ADV
ejif-6266	166	27	well	well	ADV
ejif-6266	166	28	as	as	ADP
ejif-6266	166	29	the	the	DET
ejif-6266	166	30	level	level	NOUN
ejif-6266	166	31	of	of	ADP
ejif-6266	166	32	surplus	surplus	NOUN
ejif-6266	166	33	that	that	PRON
ejif-6266	166	34	must	must	AUX
ejif-6266	166	35	be	be	AUX
ejif-6266	166	36	maintained	maintain	VERB
ejif-6266	166	37	to	to	PART
ejif-6266	166	38	protect	protect	VERB
ejif-6266	166	39	takaful	takaful	ADJ
ejif-6266	166	40	funds	fund	NOUN
ejif-6266	166	41	for	for	ADP
ejif-6266	166	42	future	future	ADJ
ejif-6266	166	43	use	use	NOUN
ejif-6266	166	44	.	.	PUNCT
ejif-6266	167	1	accordingly	accordingly	ADV
ejif-6266	167	2	,	,	PUNCT
ejif-6266	167	3	at	at	ADP
ejif-6266	167	4	its	its	PRON
ejif-6266	167	5	42nd	42nd	ADJ
ejif-6266	167	6	meeting	meeting	NOUN
ejif-6266	167	7	(	(	PUNCT
ejif-6266	167	8	25	25	NUM
ejif-6266	167	9	march	march	NOUN
ejif-6266	167	10	2004	2004	NUM
ejif-6266	167	11	)	)	PUNCT
ejif-6266	167	12	and	and	CCONJ
ejif-6266	167	13	59th	59th	ADJ
ejif-6266	167	14	meeting	meeting	NOUN
ejif-6266	167	15	(	(	PUNCT
ejif-6266	167	16	25	25	NUM
ejif-6266	167	17	may	may	PROPN
ejif-6266	167	18	2006	2006	NUM
ejif-6266	167	19	)	)	PUNCT
ejif-6266	167	20	,	,	PUNCT
ejif-6266	167	21	sac	sac	NOUN
ejif-6266	167	22	decided	decide	VERB
ejif-6266	167	23	that	that	SCONJ
ejif-6266	167	24	the	the	DET
ejif-6266	167	25	distribution	distribution	NOUN
ejif-6266	167	26	of	of	ADP
ejif-6266	167	27	surplus	surplus	NOUN
ejif-6266	167	28	to	to	ADP
ejif-6266	167	29	participants	participant	NOUN
ejif-6266	167	30	and	and	CCONJ
ejif-6266	167	31	takaful	takaful	ADJ
ejif-6266	167	32	operators	operator	NOUN
ejif-6266	167	33	is	be	AUX
ejif-6266	167	34	permissible	permissible	ADJ
ejif-6266	167	35	.	.	PUNCT
ejif-6266	168	1	for	for	ADP
ejif-6266	168	2	takaful	takaful	ADJ
ejif-6266	168	3	operators	operator	NOUN
ejif-6266	168	4	using	use	VERB
ejif-6266	168	5	the	the	DET
ejif-6266	168	6	wakalah	wakalah	PROPN
ejif-6266	168	7	model	model	NOUN
ejif-6266	168	8	,	,	PUNCT
ejif-6266	168	9	surplus	surplus	ADJ
ejif-6266	168	10	distribution	distribution	NOUN
ejif-6266	168	11	to	to	ADP
ejif-6266	168	12	takaful	takaful	ADJ
ejif-6266	168	13	operators	operator	NOUN
ejif-6266	168	14	is	be	AUX
ejif-6266	168	15	considered	consider	VERB
ejif-6266	168	16	a	a	DET
ejif-6266	168	17	performance	performance	NOUN
ejif-6266	168	18	fee	fee	NOUN
ejif-6266	168	19	for	for	ADP
ejif-6266	168	20	the	the	DET
ejif-6266	168	21	efforts	effort	NOUN
ejif-6266	168	22	of	of	ADP
ejif-6266	168	23	takaful	takaful	ADJ
ejif-6266	168	24	operators	operator	NOUN
ejif-6266	168	25	in	in	ADP
ejif-6266	168	26	managing	manage	VERB
ejif-6266	168	27	takaful	takaful	ADJ
ejif-6266	168	28	funds	fund	NOUN
ejif-6266	168	29	.	.	PUNCT
ejif-6266	169	1	for	for	ADP
ejif-6266	169	2	takaful	takaful	ADJ
ejif-6266	169	3	operators	operator	NOUN
ejif-6266	169	4	who	who	PRON
ejif-6266	169	5	use	use	VERB
ejif-6266	169	6	the	the	DET
ejif-6266	169	7	mudarabah	mudarabah	NOUN
ejif-6266	169	8	model	model	NOUN
ejif-6266	169	9	,	,	PUNCT
ejif-6266	169	10	surplus	surplus	ADJ
ejif-6266	169	11	distribution	distribution	NOUN
ejif-6266	169	12	is	be	AUX
ejif-6266	169	13	given	give	VERB
ejif-6266	169	14	according	accord	VERB
ejif-6266	169	15	to	to	ADP
ejif-6266	169	16	the	the	DET
ejif-6266	169	17	agreed	agree	VERB
ejif-6266	169	18	partnership	partnership	NOUN
ejif-6266	169	19	ratio	ratio	NOUN
ejif-6266	169	20	between	between	ADP
ejif-6266	169	21	participants	participant	NOUN
ejif-6266	169	22	and	and	CCONJ
ejif-6266	169	23	takaful	takaful	ADJ
ejif-6266	169	24	operators	operator	NOUN
ejif-6266	169	25	(	(	PUNCT
ejif-6266	169	26	bnm	bnm	PROPN
ejif-6266	169	27	,	,	PUNCT
ejif-6266	169	28	2010	2010	NUM
ejif-6266	169	29	)	)	PUNCT
ejif-6266	169	30	.	.	PUNCT
ejif-6266	170	1	there	there	PRON
ejif-6266	170	2	is	be	VERB
ejif-6266	170	3	also	also	ADV
ejif-6266	170	4	a	a	DET
ejif-6266	170	5	description	description	NOUN
ejif-6266	170	6	of	of	ADP
ejif-6266	170	7	re	re	NOUN
ejif-6266	170	8	-	-	NOUN
ejif-6266	170	9	takaful	takaful	ADJ
ejif-6266	170	10	in	in	ADP
ejif-6266	170	11	the	the	DET
ejif-6266	170	12	tof	tof	PROPN
ejif-6266	170	13	.	.	PUNCT
ejif-6266	171	1	a	a	DET
ejif-6266	171	2	licensed	licensed	ADJ
ejif-6266	171	3	takaful	takaful	ADJ
ejif-6266	171	4	operator	operator	NOUN
ejif-6266	171	5	must	must	AUX
ejif-6266	171	6	not	not	PART
ejif-6266	171	7	cede	cede	VERB
ejif-6266	171	8	risks	risk	NOUN
ejif-6266	171	9	to	to	ADP
ejif-6266	171	10	an	an	DET
ejif-6266	171	11	insurer	insurer	NOUN
ejif-6266	171	12	or	or	CCONJ
ejif-6266	171	13	reinsurer	reinsurer	NOUN
ejif-6266	171	14	except	except	SCONJ
ejif-6266	171	15	under	under	ADP
ejif-6266	171	16	unavoidable	unavoidable	ADJ
ejif-6266	171	17	circumstances	circumstance	NOUN
ejif-6266	171	18	,	,	PUNCT
ejif-6266	171	19	as	as	ADP
ejif-6266	171	20	per	per	ADP
ejif-6266	171	21	applicable	applicable	ADJ
ejif-6266	171	22	rulings	ruling	NOUN
ejif-6266	171	23	by	by	ADP
ejif-6266	171	24	sac	sac	NOUN
ejif-6266	171	25	bnm	bnm	PROPN
ejif-6266	171	26	.	.	PUNCT
ejif-6266	172	1	the	the	DET
ejif-6266	172	2	legal	legal	ADJ
ejif-6266	172	3	provisions	provision	NOUN
ejif-6266	172	4	on	on	ADP
ejif-6266	172	5	re	re	NOUN
ejif-6266	172	6	-	-	ADJ
ejif-6266	172	7	takaful	takaful	ADJ
ejif-6266	172	8	were	be	AUX
ejif-6266	172	9	discussed	discuss	VERB
ejif-6266	172	10	at	at	ADP
ejif-6266	172	11	its	its	PRON
ejif-6266	172	12	47th	47th	ADJ
ejif-6266	172	13	meeting	meeting	NOUN
ejif-6266	172	14	(	(	PUNCT
ejif-6266	172	15	14	14	NUM
ejif-6266	172	16	february	february	NOUN
ejif-6266	172	17	2005	2005	NUM
ejif-6266	172	18	)	)	PUNCT
ejif-6266	172	19	,	,	PUNCT
ejif-6266	172	20	which	which	PRON
ejif-6266	172	21	decided	decide	VERB
ejif-6266	172	22	that	that	SCONJ
ejif-6266	172	23	takaful	takaful	ADJ
ejif-6266	172	24	operators	operator	NOUN
ejif-6266	172	25	should	should	AUX
ejif-6266	172	26	not	not	PART
ejif-6266	172	27	cede	cede	VERB
ejif-6266	172	28	risks	risk	NOUN
ejif-6266	172	29	to	to	ADP
ejif-6266	172	30	insurance	insurance	NOUN
ejif-6266	172	31	or	or	CCONJ
ejif-6266	172	32	reinsurance	reinsurance	NOUN
ejif-6266	172	33	companies	company	NOUN
ejif-6266	172	34	where	where	SCONJ
ejif-6266	172	35	avoidable	avoidable	ADJ
ejif-6266	172	36	,	,	PUNCT
ejif-6266	172	37	unless	unless	SCONJ
ejif-6266	172	38	there	there	PRON
ejif-6266	172	39	is	be	VERB
ejif-6266	172	40	no	no	DET
ejif-6266	172	41	existing	exist	VERB
ejif-6266	172	42	takaful	takaful	ADJ
ejif-6266	172	43	or	or	CCONJ
ejif-6266	172	44	re	re	ADJ
ejif-6266	172	45	-	-	ADJ
ejif-6266	172	46	takaful	takaful	ADJ
ejif-6266	172	47	operator	operator	NOUN
ejif-6266	172	48	that	that	PRON
ejif-6266	172	49	will	will	AUX
ejif-6266	172	50	accept	accept	VERB
ejif-6266	172	51	a	a	DET
ejif-6266	172	52	particular	particular	ADJ
ejif-6266	172	53	risk	risk	NOUN
ejif-6266	172	54	,	,	PUNCT
ejif-6266	172	55	or	or	CCONJ
ejif-6266	172	56	there	there	PRON
ejif-6266	172	57	is	be	VERB
ejif-6266	172	58	no	no	DET
ejif-6266	172	59	existing	exist	VERB
ejif-6266	172	60	such	such	ADJ
ejif-6266	172	61	operator	operator	NOUN
ejif-6266	172	62	with	with	ADP
ejif-6266	172	63	the	the	DET
ejif-6266	172	64	capacity	capacity	NOUN
ejif-6266	172	65	or	or	CCONJ
ejif-6266	172	66	expertise	expertise	NOUN
ejif-6266	172	67	to	to	PART
ejif-6266	172	68	accept	accept	VERB
ejif-6266	172	69	a	a	DET
ejif-6266	172	70	particular	particular	ADJ
ejif-6266	172	71	risk	risk	NOUN
ejif-6266	172	72	.	.	PUNCT
ejif-6266	173	1	section	section	NOUN
ejif-6266	173	2	95	95	NUM
ejif-6266	173	3	of	of	ADP
ejif-6266	173	4	ifsa	ifsa	PROPN
ejif-6266	173	5	2013	2013	NUM
ejif-6266	173	6	specifies	specifie	NOUN
ejif-6266	173	7	that	that	PRON
ejif-6266	173	8	a	a	DET
ejif-6266	173	9	licensed	licensed	ADJ
ejif-6266	173	10	takaful	takaful	ADJ
ejif-6266	173	11	operator	operator	NOUN
ejif-6266	173	12	shall	shall	AUX
ejif-6266	173	13	provide	provide	VERB
ejif-6266	173	14	al	al	NOUN
ejif-6266	173	15	-	-	PUNCT
ejif-6266	173	16	qard	qard	NOUN
ejif-6266	173	17	or	or	CCONJ
ejif-6266	173	18	other	other	ADJ
ejif-6266	173	19	financial	financial	ADJ
ejif-6266	173	20	support	support	NOUN
ejif-6266	173	21	to	to	ADP
ejif-6266	173	22	the	the	DET
ejif-6266	173	23	takaful	takaful	ADJ
ejif-6266	173	24	fund	fund	NOUN
ejif-6266	173	25	in	in	ADP
ejif-6266	173	26	the	the	DET
ejif-6266	173	27	event	event	NOUN
ejif-6266	173	28	of	of	ADP
ejif-6266	173	29	a	a	DET
ejif-6266	173	30	shortfall	shortfall	NOUN
ejif-6266	173	31	in	in	ADP
ejif-6266	173	32	the	the	DET
ejif-6266	173	33	takaful	takaful	ADJ
ejif-6266	173	34	fund	fund	NOUN
ejif-6266	173	35	.	.	PUNCT
ejif-6266	174	1	based	base	VERB
ejif-6266	174	2	on	on	ADP
ejif-6266	174	3	the	the	DET
ejif-6266	174	4	decisions	decision	NOUN
ejif-6266	174	5	at	at	ADP
ejif-6266	174	6	its	its	PRON
ejif-6266	174	7	38th	38th	ADJ
ejif-6266	174	8	,	,	PUNCT
ejif-6266	174	9	46th	46th	ADJ
ejif-6266	174	10	and	and	CCONJ
ejif-6266	174	11	62nd	62nd	ADJ
ejif-6266	174	12	meetings	meeting	NOUN
ejif-6266	174	13	held	hold	VERB
ejif-6266	174	14	in	in	ADP
ejif-6266	174	15	2006	2006	NUM
ejif-6266	174	16	,	,	PUNCT
ejif-6266	174	17	the	the	DET
ejif-6266	174	18	sac	sac	NOUN
ejif-6266	174	19	determined	determine	VERB
ejif-6266	174	20	the	the	DET
ejif-6266	174	21	mechanism	mechanism	NOUN
ejif-6266	174	22	to	to	PART
ejif-6266	174	23	be	be	AUX
ejif-6266	174	24	implemented	implement	VERB
ejif-6266	174	25	:	:	PUNCT
ejif-6266	174	26	the	the	DET
ejif-6266	174	27	provision	provision	NOUN
ejif-6266	174	28	of	of	ADP
ejif-6266	174	29	al	al	PROPN
ejif-6266	174	30	-	-	PUNCT
ejif-6266	174	31	qard	qard	NOUN
ejif-6266	174	32	to	to	PART
ejif-6266	174	33	meet	meet	VERB
ejif-6266	174	34	the	the	DET
ejif-6266	174	35	liability	liability	NOUN
ejif-6266	174	36	requirements	requirement	NOUN
ejif-6266	174	37	of	of	ADP
ejif-6266	174	38	the	the	DET
ejif-6266	174	39	fund	fund	NOUN
ejif-6266	174	40	in	in	ADP
ejif-6266	174	41	case	case	NOUN
ejif-6266	174	42	of	of	ADP
ejif-6266	174	43	a	a	DET
ejif-6266	174	44	shortage	shortage	NOUN
ejif-6266	174	45	of	of	ADP
ejif-6266	174	46	assets	asset	NOUN
ejif-6266	174	47	in	in	ADP
ejif-6266	174	48	the	the	DET
ejif-6266	174	49	participant	participant	ADJ
ejif-6266	174	50	risk	risk	NOUN
ejif-6266	174	51	fund	fund	NOUN
ejif-6266	174	52	.	.	PUNCT
ejif-6266	175	1	this	this	PRON
ejif-6266	175	2	indirectly	indirectly	ADV
ejif-6266	175	3	demonstrates	demonstrate	VERB
ejif-6266	175	4	that	that	SCONJ
ejif-6266	175	5	decisions	decision	NOUN
ejif-6266	175	6	by	by	ADP
ejif-6266	175	7	sac	sac	NOUN
ejif-6266	175	8	bnm	bnm	PROPN
ejif-6266	175	9	have	have	VERB
ejif-6266	175	10	legal	legal	ADJ
ejif-6266	175	11	authority	authority	NOUN
ejif-6266	175	12	under	under	ADP
ejif-6266	175	13	section	section	NOUN
ejif-6266	175	14	95	95	NUM
ejif-6266	175	15	,	,	PUNCT
ejif-6266	175	16	ifsa	ifsa	PROPN
ejif-6266	175	17	2013	2013	NUM
ejif-6266	175	18	.	.	PUNCT
ejif-6266	176	1	therefore	therefore	ADV
ejif-6266	176	2	,	,	PUNCT
ejif-6266	176	3	the	the	DET
ejif-6266	176	4	practice	practice	NOUN
ejif-6266	176	5	of	of	ADP
ejif-6266	176	6	al	al	PROPN
ejif-6266	176	7	-	-	PUNCT
ejif-6266	176	8	qard	qard	NOUN
ejif-6266	176	9	contracts	contract	NOUN
ejif-6266	176	10	or	or	CCONJ
ejif-6266	176	11	the	the	DET
ejif-6266	176	12	provision	provision	NOUN
ejif-6266	176	13	of	of	ADP
ejif-6266	176	14	assets	asset	NOUN
ejif-6266	176	15	from	from	ADP
ejif-6266	176	16	shareholders	shareholder	NOUN
ejif-6266	176	17	’	'	PUNCT
ejif-6266	176	18	funds	fund	NOUN
ejif-6266	176	19	should	should	AUX
ejif-6266	176	20	occur	occur	VERB
ejif-6266	176	21	in	in	ADP
ejif-6266	176	22	the	the	DET
ejif-6266	176	23	event	event	NOUN
ejif-6266	176	24	of	of	ADP
ejif-6266	176	25	a	a	DET
ejif-6266	176	26	shortage	shortage	NOUN
ejif-6266	176	27	of	of	ADP
ejif-6266	176	28	funds	fund	NOUN
ejif-6266	176	29	.	.	PUNCT
ejif-6266	177	1	in	in	ADP
ejif-6266	177	2	addition	addition	NOUN
ejif-6266	177	3	,	,	PUNCT
ejif-6266	177	4	the	the	DET
ejif-6266	177	5	implementation	implementation	NOUN
ejif-6266	177	6	of	of	ADP
ejif-6266	177	7	insurable	insurable	ADJ
ejif-6266	177	8	interests	interest	NOUN
ejif-6266	177	9	was	be	AUX
ejif-6266	177	10	certified	certify	VERB
ejif-6266	177	11	by	by	ADP
ejif-6266	177	12	sac	sac	NOUN
ejif-6266	177	13	at	at	ADP
ejif-6266	177	14	its	its	PRON
ejif-6266	177	15	52nd	52nd	ADJ
ejif-6266	177	16	(	(	PUNCT
ejif-6266	177	17	2	2	NUM
ejif-6266	177	18	august	august	PROPN
ejif-6266	177	19	2005	2005	NUM
ejif-6266	177	20	)	)	PUNCT
ejif-6266	177	21	,	,	PUNCT
ejif-6266	177	22	76th	76th	X
ejif-6266	177	23	(	(	PUNCT
ejif-6266	177	24	9	9	NUM
ejif-6266	177	25	june	june	PROPN
ejif-6266	177	26	2008	2008	NUM
ejif-6266	177	27	)	)	PUNCT
ejif-6266	177	28	and	and	CCONJ
ejif-6266	177	29	118th	118th	NOUN
ejif-6266	177	30	(	(	PUNCT
ejif-6266	177	31	29	29	NUM
ejif-6266	177	32	november	november	PROPN
ejif-6266	177	33	2011	2011	NUM
ejif-6266	177	34	)	)	PUNCT
ejif-6266	177	35	meetings	meeting	NOUN
ejif-6266	177	36	with	with	ADP
ejif-6266	177	37	the	the	DET
ejif-6266	177	38	provision	provision	NOUN
ejif-6266	177	39	that	that	SCONJ
ejif-6266	177	40	the	the	DET
ejif-6266	177	41	insurable	insurable	ADJ
ejif-6266	177	42	interest	interest	NOUN
ejif-6266	177	43	protected	protect	VERB
ejif-6266	177	44	should	should	AUX
ejif-6266	177	45	exist	exist	VERB
ejif-6266	177	46	when	when	SCONJ
ejif-6266	177	47	the	the	DET
ejif-6266	177	48	contract	contract	NOUN
ejif-6266	177	49	commences	commence	VERB
ejif-6266	177	50	and	and	CCONJ
ejif-6266	177	51	when	when	SCONJ
ejif-6266	177	52	the	the	DET
ejif-6266	177	53	benefit	benefit	NOUN
ejif-6266	177	54	claim	claim	NOUN
ejif-6266	177	55	of	of	ADP
ejif-6266	177	56	the	the	DET
ejif-6266	177	57	takaful	takaful	NOUN
ejif-6266	177	58	is	be	AUX
ejif-6266	177	59	made	make	VERB
ejif-6266	177	60	.	.	PUNCT
ejif-6266	178	1	the	the	DET
ejif-6266	178	2	existence	existence	NOUN
ejif-6266	178	3	of	of	ADP
ejif-6266	178	4	this	this	DET
ejif-6266	178	5	protective	protective	ADJ
ejif-6266	178	6	interest	interest	NOUN
ejif-6266	178	7	is	be	AUX
ejif-6266	178	8	the	the	DET
ejif-6266	178	9	main	main	ADJ
ejif-6266	178	10	condition	condition	NOUN
ejif-6266	178	11	in	in	ADP
ejif-6266	178	12	the	the	DET
ejif-6266	178	13	implementation	implementation	NOUN
ejif-6266	178	14	of	of	ADP
ejif-6266	178	15	the	the	DET
ejif-6266	178	16	payment	payment	NOUN
ejif-6266	178	17	of	of	ADP
ejif-6266	178	18	takaful	takaful	ADJ
ejif-6266	178	19	benefits	benefit	NOUN
ejif-6266	178	20	.	.	PUNCT
ejif-6266	179	1	this	this	DET
ejif-6266	179	2	shariah	shariah	PROPN
ejif-6266	179	3	resolution	resolution	NOUN
ejif-6266	179	4	should	should	AUX
ejif-6266	179	5	be	be	AUX
ejif-6266	179	6	accepted	accept	VERB
ejif-6266	179	7	as	as	ADP
ejif-6266	179	8	a	a	DET
ejif-6266	179	9	form	form	NOUN
ejif-6266	179	10	of	of	ADP
ejif-6266	179	11	ijtihad	ijtihad	NOUN
ejif-6266	179	12	and	and	CCONJ
ejif-6266	179	13	recognized	recognize	VERB
ejif-6266	179	14	as	as	ADP
ejif-6266	179	15	shariah	shariah	NOUN
ejif-6266	179	16	-	-	PUNCT
ejif-6266	179	17	compliant	compliant	NOUN
ejif-6266	179	18	and	and	CCONJ
ejif-6266	179	19	in	in	ADP
ejif-6266	179	20	line	line	NOUN
ejif-6266	179	21	with	with	ADP
ejif-6266	179	22	the	the	DET
ejif-6266	179	23	provisions	provision	NOUN
ejif-6266	179	24	of	of	ADP
ejif-6266	179	25	ifsa	ifsa	PROPN
ejif-6266	179	26	2013	2013	NUM
ejif-6266	179	27	.	.	PUNCT
ejif-6266	180	1	therefore	therefore	ADV
ejif-6266	180	2	,	,	PUNCT
ejif-6266	180	3	if	if	SCONJ
ejif-6266	180	4	takaful	takaful	ADJ
ejif-6266	180	5	participants	participant	NOUN
ejif-6266	180	6	in	in	ADP
ejif-6266	180	7	family	family	NOUN
ejif-6266	180	8	takaful	takaful	ADJ
ejif-6266	180	9	contracts	contract	NOUN
ejif-6266	180	10	that	that	PRON
ejif-6266	180	11	do	do	AUX
ejif-6266	180	12	not	not	PART
ejif-6266	180	13	have	have	VERB
ejif-6266	180	14	a	a	DET
ejif-6266	180	15	protective	protective	ADJ
ejif-6266	180	16	interest	interest	NOUN
ejif-6266	180	17	against	against	ADP
ejif-6266	180	18	the	the	DET
ejif-6266	180	19	person	person	NOUN
ejif-6266	180	20	covered	cover	VERB
ejif-6266	180	21	while	while	SCONJ
ejif-6266	180	22	the	the	DET
ejif-6266	180	23	contract	contract	NOUN
ejif-6266	180	24	is	be	AUX
ejif-6266	180	25	sealed	seal	VERB
ejif-6266	180	26	,	,	PUNCT
ejif-6266	180	27	then	then	ADV
ejif-6266	180	28	the	the	DET
ejif-6266	180	29	contract	contract	NOUN
ejif-6266	180	30	is	be	AUX
ejif-6266	180	31	invalid	invalid	ADJ
ejif-6266	180	32	.	.	PUNCT
ejif-6266	180	33	table	table	NOUN
ejif-6266	180	34	9	9	NUM
ejif-6266	180	35	,	,	PUNCT
ejif-6266	180	36	ifsa	ifsa	PROPN
ejif-6266	180	37	2013	2013	NUM
ejif-6266	180	38	provides	provide	VERB
ejif-6266	180	39	for	for	ADP
ejif-6266	180	40	disclosure	disclosure	NOUN
ejif-6266	180	41	obligations	obligation	NOUN
ejif-6266	180	42	in	in	ADP
ejif-6266	180	43	takaful	takaful	ADJ
ejif-6266	180	44	contracts	contract	NOUN
ejif-6266	180	45	to	to	PART
ejif-6266	180	46	prevent	prevent	VERB
ejif-6266	180	47	any	any	DET
ejif-6266	180	48	manipulation	manipulation	NOUN
ejif-6266	180	49	of	of	ADP
ejif-6266	180	50	the	the	DET
ejif-6266	180	51	takaful	takaful	ADJ
ejif-6266	180	52	contract	contract	NOUN
ejif-6266	180	53	or	or	CCONJ
ejif-6266	180	54	moral	moral	ADJ
ejif-6266	180	55	risk	risk	NOUN
ejif-6266	180	56	.	.	PUNCT
ejif-6266	181	1	accordingly	accordingly	ADV
ejif-6266	181	2	,	,	PUNCT
ejif-6266	181	3	participants	participant	NOUN
ejif-6266	181	4	are	be	AUX
ejif-6266	181	5	required	require	VERB
ejif-6266	181	6	to	to	PART
ejif-6266	181	7	perform	perform	VERB
ejif-6266	181	8	pre	pre	ADJ
ejif-6266	181	9	-	-	ADJ
ejif-6266	181	10	contract	contract	ADJ
ejif-6266	181	11	disclosure	disclosure	NOUN
ejif-6266	181	12	and	and	CCONJ
ejif-6266	181	13	representations	representation	NOUN
ejif-6266	181	14	to	to	ADP
ejif-6266	181	15	takaful	takaful	ADJ
ejif-6266	181	16	operators	operator	NOUN
ejif-6266	181	17	starting	start	VERB
ejif-6266	181	18	from	from	ADP
ejif-6266	181	19	the	the	DET
ejif-6266	181	20	application	application	NOUN
ejif-6266	181	21	process	process	NOUN
ejif-6266	181	22	,	,	PUNCT
ejif-6266	181	23	claiming	claim	VERB
ejif-6266	181	24	takaful	takaful	ADJ
ejif-6266	181	25	benefits	benefit	NOUN
ejif-6266	181	26	,	,	PUNCT
ejif-6266	181	27	after	after	SCONJ
ejif-6266	181	28	the	the	DET
ejif-6266	181	29	contract	contract	NOUN
ejif-6266	181	30	is	be	AUX
ejif-6266	181	31	made	make	VERB
ejif-6266	181	32	,	,	PUNCT
ejif-6266	181	33	and	and	CCONJ
ejif-6266	181	34	modifying	modify	VERB
ejif-6266	181	35	and	and	CCONJ
ejif-6266	181	36	renewing	renew	VERB
ejif-6266	181	37	the	the	DET
ejif-6266	181	38	takaful	takaful	ADJ
ejif-6266	181	39	contract	contract	NOUN
ejif-6266	181	40	.	.	PUNCT
ejif-6266	182	1	in	in	ADP
ejif-6266	182	2	fact	fact	NOUN
ejif-6266	182	3	,	,	PUNCT
ejif-6266	182	4	the	the	DET
ejif-6266	182	5	25th	25th	ADJ
ejif-6266	182	6	sac	sac	NOUN
ejif-6266	182	7	meeting	meeting	NOUN
ejif-6266	182	8	(	(	PUNCT
ejif-6266	182	9	2	2	NUM
ejif-6266	182	10	august	august	PROPN
ejif-6266	182	11	2005	2005	NUM
ejif-6266	182	12	)	)	PUNCT
ejif-6266	182	13	also	also	ADV
ejif-6266	182	14	allowed	allow	VERB
ejif-6266	182	15	the	the	DET
ejif-6266	182	16	obligation	obligation	NOUN
ejif-6266	182	17	to	to	PART
ejif-6266	182	18	disclose	disclose	VERB
ejif-6266	182	19	this	this	DET
ejif-6266	182	20	information	information	NOUN
ejif-6266	182	21	to	to	PART
ejif-6266	182	22	apply	apply	VERB
ejif-6266	182	23	in	in	ADP
ejif-6266	182	24	the	the	DET
ejif-6266	182	25	takaful	takaful	ADJ
ejif-6266	182	26	industry	industry	NOUN
ejif-6266	182	27	.	.	PUNCT
ejif-6266	183	1	ifsa	ifsa	PROPN
ejif-6266	183	2	2013	2013	PROPN
ejif-6266	183	3	has	have	AUX
ejif-6266	183	4	divided	divide	VERB
ejif-6266	183	5	the	the	DET
ejif-6266	183	6	takaful	takaful	ADJ
ejif-6266	183	7	contract	contract	NOUN
ejif-6266	183	8	into	into	ADP
ejif-6266	183	9	two	two	NUM
ejif-6266	183	10	types	type	NOUN
ejif-6266	183	11	:	:	PUNCT
ejif-6266	183	12	consumer	consumer	NOUN
ejif-6266	183	13	contracts	contract	NOUN
ejif-6266	183	14	and	and	CCONJ
ejif-6266	183	15	contracts	contract	NOUN
ejif-6266	183	16	other	other	ADJ
ejif-6266	183	17	than	than	ADP
ejif-6266	183	18	consumer	consumer	NOUN
ejif-6266	183	19	contracts	contract	NOUN
ejif-6266	183	20	.	.	PUNCT
ejif-6266	184	1	for	for	ADP
ejif-6266	184	2	consumer	consumer	NOUN
ejif-6266	184	3	takaful	takaful	ADJ
ejif-6266	184	4	contracts	contract	NOUN
ejif-6266	184	5	,	,	PUNCT
ejif-6266	184	6	participants	participant	NOUN
ejif-6266	184	7	must	must	AUX
ejif-6266	184	8	answer	answer	VERB
ejif-6266	184	9	questions	question	NOUN
ejif-6266	184	10	submitted	submit	VERB
ejif-6266	184	11	by	by	ADP
ejif-6266	184	12	the	the	DET
ejif-6266	184	13	takaful	takaful	ADJ
ejif-6266	184	14	operator	operator	NOUN
ejif-6266	184	15	;	;	PUNCT
ejif-6266	184	16	for	for	ADP
ejif-6266	184	17	takaful	takaful	ADJ
ejif-6266	184	18	contracts	contract	NOUN
ejif-6266	184	19	other	other	ADJ
ejif-6266	184	20	than	than	ADP
ejif-6266	184	21	consumer	consumer	NOUN
ejif-6266	184	22	contracts	contract	NOUN
ejif-6266	184	23	,	,	PUNCT
ejif-6266	184	24	participants	participant	NOUN
ejif-6266	184	25	must	must	AUX
ejif-6266	184	26	disclose	disclose	VERB
ejif-6266	184	27	information	information	NOUN
ejif-6266	184	28	they	they	PRON
ejif-6266	184	29	know	know	VERB
ejif-6266	184	30	and	and	CCONJ
ejif-6266	184	31	expect	expect	VERB
ejif-6266	184	32	that	that	SCONJ
ejif-6266	184	33	this	this	DET
ejif-6266	184	34	information	information	NOUN
ejif-6266	184	35	will	will	AUX
ejif-6266	184	36	affect	affect	VERB
ejif-6266	184	37	the	the	DET
ejif-6266	184	38	decision	decision	NOUN
ejif-6266	184	39	of	of	ADP
ejif-6266	184	40	the	the	DET
ejif-6266	184	41	takaful	takaful	ADJ
ejif-6266	184	42	operator	operator	NOUN
ejif-6266	184	43	as	as	ADP
ejif-6266	184	44	to	to	ADP
ejif-6266	184	45	whether	whether	SCONJ
ejif-6266	184	46	to	to	PART
ejif-6266	184	47	accept	accept	VERB
ejif-6266	184	48	the	the	DET
ejif-6266	184	49	risk	risk	NOUN
ejif-6266	184	50	or	or	CCONJ
ejif-6266	184	51	not	not	PART
ejif-6266	184	52	,	,	PUNCT
ejif-6266	184	53	as	as	ADV
ejif-6266	184	54	well	well	ADV
ejif-6266	184	55	as	as	ADP
ejif-6266	184	56	its	its	PRON
ejif-6266	184	57	rates	rate	NOUN
ejif-6266	184	58	and	and	CCONJ
ejif-6266	184	59	terms	term	NOUN
ejif-6266	184	60	.	.	PUNCT
ejif-6266	185	1	in	in	ADP
ejif-6266	185	2	addition	addition	NOUN
ejif-6266	185	3	,	,	PUNCT
ejif-6266	185	4	participants	participant	NOUN
ejif-6266	185	5	must	must	AUX
ejif-6266	185	6	also	also	ADV
ejif-6266	185	7	take	take	VERB
ejif-6266	185	8	reasonable	reasonable	ADJ
ejif-6266	185	9	care	care	NOUN
ejif-6266	185	10	to	to	PART
ejif-6266	185	11	not	not	PART
ejif-6266	185	12	make	make	VERB
ejif-6266	185	13	an	an	DET
ejif-6266	185	14	incorrect	incorrect	ADJ
ejif-6266	185	15	statement	statement	NOUN
ejif-6266	185	16	to	to	ADP
ejif-6266	185	17	a	a	DET
ejif-6266	185	18	takaful	takaful	ADJ
ejif-6266	185	19	operator	operator	NOUN
ejif-6266	185	20	european	european	PROPN
ejif-6266	185	21	journal	journal	PROPN
ejif-6266	185	22	of	of	ADP
ejif-6266	185	23	islamic	islamic	PROPN
ejif-6266	185	24	finance	finance	PROPN
ejif-6266	185	25	issn	issn	PROPN
ejif-6266	185	26	:	:	PUNCT
ejif-6266	185	27	2421	2421	NUM
ejif-6266	185	28	-	-	SYM
ejif-6266	185	29	2172	2172	NUM
ejif-6266	185	30	doi	doi	NOUN
ejif-6266	185	31	:	:	PUNCT
ejif-6266	185	32	10.13135/2421	10.13135/2421	NUM
ejif-6266	185	33	-	-	SYM
ejif-6266	185	34	2172/6266	2172/6266	NUM
ejif-6266	185	35	published	publish	VERB
ejif-6266	185	36	by	by	ADP
ejif-6266	185	37	university	university	PROPN
ejif-6266	185	38	of	of	ADP
ejif-6266	185	39	turin	turin	PROPN
ejif-6266	186	1	https://www.ojs.unito.it/index.php/ejif/index	https://www.ojs.unito.it/index.php/ejif/index	PROPN
ejif-6266	186	2	ejif	ejif	PROPN
ejif-6266	186	3	content	content	NOUN
ejif-6266	186	4	is	be	AUX
ejif-6266	186	5	licensed	license	VERB
ejif-6266	186	6	under	under	ADP
ejif-6266	186	7	a	a	DET
ejif-6266	186	8	creative	creative	ADJ
ejif-6266	186	9	commons	common	NOUN
ejif-6266	186	10	attribution	attribution	NOUN
ejif-6266	186	11	4.0	4.0	NUM
ejif-6266	186	12	international	international	ADJ
ejif-6266	186	13	license	license	NOUN
ejif-6266	186	14	16	16	NUM
ejif-6266	186	15	when	when	SCONJ
ejif-6266	186	16	answering	answer	VERB
ejif-6266	186	17	the	the	DET
ejif-6266	186	18	questions	question	NOUN
ejif-6266	186	19	.	.	PUNCT
ejif-6266	187	1	to	to	PART
ejif-6266	187	2	ensure	ensure	VERB
ejif-6266	187	3	that	that	SCONJ
ejif-6266	187	4	takaful	takaful	ADJ
ejif-6266	187	5	operators	operator	NOUN
ejif-6266	187	6	and	and	CCONJ
ejif-6266	187	7	participants	participant	NOUN
ejif-6266	187	8	carry	carry	VERB
ejif-6266	187	9	out	out	ADP
ejif-6266	187	10	their	their	PRON
ejif-6266	187	11	responsibilities	responsibility	NOUN
ejif-6266	187	12	according	accord	VERB
ejif-6266	187	13	to	to	ADP
ejif-6266	187	14	the	the	DET
ejif-6266	187	15	principle	principle	NOUN
ejif-6266	187	16	of	of	ADP
ejif-6266	187	17	“	"	PUNCT
ejif-6266	187	18	full	full	ADJ
ejif-6266	187	19	trust	trust	NOUN
ejif-6266	187	20	”	"	PUNCT
ejif-6266	187	21	,	,	PUNCT
ejif-6266	187	22	the	the	DET
ejif-6266	187	23	sac	sac	NOUN
ejif-6266	187	24	at	at	ADP
ejif-6266	187	25	its	its	PRON
ejif-6266	187	26	122nd	122nd	ADJ
ejif-6266	187	27	meeting	meeting	NOUN
ejif-6266	187	28	(	(	PUNCT
ejif-6266	187	29	27	27	NUM
ejif-6266	187	30	march	march	NOUN
ejif-6266	187	31	2012	2012	NUM
ejif-6266	187	32	)	)	PUNCT
ejif-6266	187	33	decided	decide	VERB
ejif-6266	187	34	a	a	DET
ejif-6266	187	35	number	number	NOUN
ejif-6266	187	36	of	of	ADP
ejif-6266	187	37	conditions	condition	NOUN
ejif-6266	187	38	:	:	PUNCT
ejif-6266	187	39	takaful	takaful	ADJ
ejif-6266	187	40	operators	operator	NOUN
ejif-6266	187	41	should	should	AUX
ejif-6266	187	42	ask	ask	VERB
ejif-6266	187	43	specific	specific	ADJ
ejif-6266	187	44	questions	question	NOUN
ejif-6266	187	45	relevant	relevant	ADJ
ejif-6266	187	46	to	to	ADP
ejif-6266	187	47	the	the	DET
ejif-6266	187	48	underwriting	underwriting	NOUN
ejif-6266	187	49	decision	decision	NOUN
ejif-6266	187	50	and	and	CCONJ
ejif-6266	187	51	participants	participant	NOUN
ejif-6266	187	52	should	should	AUX
ejif-6266	187	53	also	also	ADV
ejif-6266	187	54	take	take	VERB
ejif-6266	187	55	reasonable	reasonable	ADJ
ejif-6266	187	56	steps	step	NOUN
ejif-6266	187	57	by	by	ADP
ejif-6266	187	58	not	not	PART
ejif-6266	187	59	falsely	falsely	ADV
ejif-6266	187	60	answering	answer	VERB
ejif-6266	187	61	questions	question	NOUN
ejif-6266	187	62	asked	ask	VERB
ejif-6266	187	63	by	by	ADP
ejif-6266	187	64	takaful	takaful	ADJ
ejif-6266	187	65	operators	operator	NOUN
ejif-6266	187	66	.	.	PUNCT
ejif-6266	188	1	table	table	NOUN
ejif-6266	188	2	10	10	NUM
ejif-6266	188	3	of	of	ADP
ejif-6266	188	4	ifsa	ifsa	PROPN
ejif-6266	188	5	2013	2013	NUM
ejif-6266	188	6	provides	provide	VERB
ejif-6266	188	7	for	for	ADP
ejif-6266	188	8	the	the	DET
ejif-6266	188	9	payment	payment	NOUN
ejif-6266	188	10	of	of	ADP
ejif-6266	188	11	takaful	takaful	ADJ
ejif-6266	188	12	benefits	benefit	NOUN
ejif-6266	188	13	under	under	ADP
ejif-6266	188	14	certificates	certificate	NOUN
ejif-6266	188	15	of	of	ADP
ejif-6266	188	16	family	family	NOUN
ejif-6266	188	17	and	and	CCONJ
ejif-6266	188	18	personal	personal	ADJ
ejif-6266	188	19	accident	accident	NOUN
ejif-6266	188	20	cover	cover	NOUN
ejif-6266	188	21	.	.	PUNCT
ejif-6266	189	1	takaful	takaful	ADJ
ejif-6266	189	2	benefits	benefit	NOUN
ejif-6266	189	3	will	will	AUX
ejif-6266	189	4	be	be	AUX
ejif-6266	189	5	given	give	VERB
ejif-6266	189	6	to	to	ADP
ejif-6266	189	7	individuals	individual	NOUN
ejif-6266	189	8	named	name	VERB
ejif-6266	189	9	as	as	ADP
ejif-6266	189	10	beneficiaries	beneficiary	NOUN
ejif-6266	189	11	through	through	ADP
ejif-6266	189	12	conditional	conditional	ADJ
ejif-6266	189	13	hibah	hibah	NOUN
ejif-6266	189	14	upon	upon	SCONJ
ejif-6266	189	15	the	the	DET
ejif-6266	189	16	death	death	NOUN
ejif-6266	189	17	of	of	ADP
ejif-6266	189	18	the	the	DET
ejif-6266	189	19	takaful	takaful	ADJ
ejif-6266	189	20	participant	participant	NOUN
ejif-6266	189	21	.	.	PUNCT
ejif-6266	190	1	in	in	ADP
ejif-6266	190	2	this	this	DET
ejif-6266	190	3	situation	situation	NOUN
ejif-6266	190	4	,	,	PUNCT
ejif-6266	190	5	the	the	DET
ejif-6266	190	6	benefits	benefit	NOUN
ejif-6266	190	7	of	of	ADP
ejif-6266	190	8	takaful	takaful	ADJ
ejif-6266	190	9	should	should	AUX
ejif-6266	190	10	not	not	PART
ejif-6266	190	11	go	go	VERB
ejif-6266	190	12	to	to	ADP
ejif-6266	190	13	the	the	DET
ejif-6266	190	14	estate	estate	NOUN
ejif-6266	190	15	of	of	ADP
ejif-6266	190	16	the	the	DET
ejif-6266	190	17	deceased	deceased	ADJ
ejif-6266	190	18	participant	participant	NOUN
ejif-6266	190	19	and	and	CCONJ
ejif-6266	190	20	not	not	PART
ejif-6266	190	21	be	be	AUX
ejif-6266	190	22	subject	subject	ADJ
ejif-6266	190	23	to	to	ADP
ejif-6266	190	24	his	his	PRON
ejif-6266	190	25	debts	debt	NOUN
ejif-6266	190	26	.	.	PUNCT
ejif-6266	191	1	the	the	DET
ejif-6266	191	2	practice	practice	NOUN
ejif-6266	191	3	of	of	ADP
ejif-6266	191	4	conditional	conditional	ADJ
ejif-6266	191	5	hibah	hibah	NOUN
ejif-6266	191	6	and	and	CCONJ
ejif-6266	191	7	paying	pay	VERB
ejif-6266	191	8	takaful	takaful	ADJ
ejif-6266	191	9	benefits	benefit	NOUN
ejif-6266	191	10	was	be	AUX
ejif-6266	191	11	discussed	discuss	VERB
ejif-6266	191	12	by	by	ADP
ejif-6266	191	13	bnm	bnm	PROPN
ejif-6266	191	14	sac	sac	NOUN
ejif-6266	191	15	at	at	ADP
ejif-6266	191	16	its	its	PRON
ejif-6266	191	17	34th	34th	ADJ
ejif-6266	191	18	(	(	PUNCT
ejif-6266	191	19	21	21	NUM
ejif-6266	191	20	april	april	PROPN
ejif-6266	191	21	2003	2003	NUM
ejif-6266	191	22	)	)	PUNCT
ejif-6266	191	23	and	and	CCONJ
ejif-6266	191	24	52nd	52nd	ADJ
ejif-6266	191	25	(	(	PUNCT
ejif-6266	191	26	2nd	2nd	ADJ
ejif-6266	191	27	august	august	PROPN
ejif-6266	191	28	2005	2005	NUM
ejif-6266	191	29	)	)	PUNCT
ejif-6266	191	30	meetings	meeting	NOUN
ejif-6266	191	31	,	,	PUNCT
ejif-6266	191	32	then	then	ADV
ejif-6266	191	33	gazetted	gazette	VERB
ejif-6266	191	34	under	under	ADP
ejif-6266	191	35	the	the	DET
ejif-6266	191	36	provisions	provision	NOUN
ejif-6266	191	37	of	of	ADP
ejif-6266	191	38	ifsa	ifsa	PROPN
ejif-6266	191	39	2013	2013	NUM
ejif-6266	191	40	.	.	PUNCT
ejif-6266	192	1	in	in	ADP
ejif-6266	192	2	addition	addition	NOUN
ejif-6266	192	3	,	,	PUNCT
ejif-6266	192	4	sac	sac	NOUN
ejif-6266	192	5	’s	’s	NOUN
ejif-6266	192	6	102nd	102nd	PROPN
ejif-6266	192	7	meeting	meeting	NOUN
ejif-6266	192	8	(	(	PUNCT
ejif-6266	192	9	22	22	NUM
ejif-6266	192	10	june	june	PROPN
ejif-6266	192	11	2010	2010	NUM
ejif-6266	192	12	)	)	PUNCT
ejif-6266	192	13	decided	decide	VERB
ejif-6266	192	14	that	that	SCONJ
ejif-6266	192	15	payment	payment	NOUN
ejif-6266	192	16	of	of	ADP
ejif-6266	192	17	the	the	DET
ejif-6266	192	18	surrender	surrender	NOUN
ejif-6266	192	19	value	value	NOUN
ejif-6266	192	20	from	from	ADP
ejif-6266	192	21	the	the	DET
ejif-6266	192	22	participant	participant	ADJ
ejif-6266	192	23	risk	risk	NOUN
ejif-6266	192	24	fund	fund	NOUN
ejif-6266	192	25	is	be	AUX
ejif-6266	192	26	allowable	allowable	ADJ
ejif-6266	192	27	and	and	CCONJ
ejif-6266	192	28	does	do	AUX
ejif-6266	192	29	not	not	PART
ejif-6266	192	30	contradict	contradict	VERB
ejif-6266	192	31	the	the	DET
ejif-6266	192	32	concept	concept	NOUN
ejif-6266	192	33	of	of	ADP
ejif-6266	192	34	tabarru	tabarru	NOUN
ejif-6266	192	35	`	`	PUNCT
ejif-6266	192	36	.	.	PUNCT
ejif-6266	193	1	the	the	DET
ejif-6266	193	2	tof	tof	PROPN
ejif-6266	193	3	clearly	clearly	ADV
ejif-6266	193	4	provides	provide	VERB
ejif-6266	193	5	for	for	ADP
ejif-6266	193	6	payment	payment	NOUN
ejif-6266	193	7	and	and	CCONJ
ejif-6266	193	8	charges	charge	NOUN
ejif-6266	193	9	upon	upon	SCONJ
ejif-6266	193	10	surrender	surrender	NOUN
ejif-6266	193	11	of	of	ADP
ejif-6266	193	12	a	a	DET
ejif-6266	193	13	takaful	takaful	ADJ
ejif-6266	193	14	certificate	certificate	NOUN
ejif-6266	193	15	.	.	PUNCT
ejif-6266	194	1	a	a	DET
ejif-6266	194	2	licensed	licensed	ADJ
ejif-6266	194	3	takaful	takaful	ADJ
ejif-6266	194	4	operator	operator	NOUN
ejif-6266	194	5	must	must	AUX
ejif-6266	194	6	ensure	ensure	VERB
ejif-6266	194	7	that	that	SCONJ
ejif-6266	194	8	the	the	DET
ejif-6266	194	9	amount	amount	NOUN
ejif-6266	194	10	payable	payable	ADJ
ejif-6266	194	11	to	to	ADP
ejif-6266	194	12	takaful	takaful	ADJ
ejif-6266	194	13	participants	participant	NOUN
ejif-6266	194	14	upon	upon	SCONJ
ejif-6266	194	15	surrender	surrender	NOUN
ejif-6266	194	16	is	be	AUX
ejif-6266	194	17	made	make	VERB
ejif-6266	194	18	from	from	ADP
ejif-6266	194	19	the	the	DET
ejif-6266	194	20	appropriate	appropriate	ADJ
ejif-6266	194	21	funds	fund	NOUN
ejif-6266	194	22	,	,	PUNCT
ejif-6266	194	23	they	they	PRON
ejif-6266	194	24	must	must	AUX
ejif-6266	194	25	determine	determine	VERB
ejif-6266	194	26	the	the	DET
ejif-6266	194	27	value	value	NOUN
ejif-6266	194	28	of	of	ADP
ejif-6266	194	29	the	the	DET
ejif-6266	194	30	surrender	surrender	NOUN
ejif-6266	194	31	,	,	PUNCT
ejif-6266	194	32	including	include	VERB
ejif-6266	194	33	the	the	DET
ejif-6266	194	34	expense	expense	NOUN
ejif-6266	194	35	of	of	ADP
ejif-6266	194	36	any	any	DET
ejif-6266	194	37	applicable	applicable	ADJ
ejif-6266	194	38	surrender	surrender	NOUN
ejif-6266	194	39	fee	fee	NOUN
ejif-6266	194	40	,	,	PUNCT
ejif-6266	194	41	in	in	ADP
ejif-6266	194	42	a	a	DET
ejif-6266	194	43	manner	manner	NOUN
ejif-6266	194	44	consistent	consistent	ADJ
ejif-6266	194	45	with	with	ADP
ejif-6266	194	46	the	the	DET
ejif-6266	194	47	equal	equal	ADJ
ejif-6266	194	48	treatment	treatment	NOUN
ejif-6266	194	49	of	of	ADP
ejif-6266	194	50	the	the	DET
ejif-6266	194	51	participants	participant	NOUN
ejif-6266	194	52	and	and	CCONJ
ejif-6266	194	53	in	in	ADP
ejif-6266	194	54	compliance	compliance	NOUN
ejif-6266	194	55	with	with	ADP
ejif-6266	194	56	actuarial	actuarial	ADJ
ejif-6266	194	57	standards	standard	NOUN
ejif-6266	194	58	.	.	PUNCT
ejif-6266	195	1	section	section	NOUN
ejif-6266	195	2	91	91	NUM
ejif-6266	195	3	of	of	ADP
ejif-6266	195	4	ifsa	ifsa	PROPN
ejif-6266	195	5	2013	2013	NUM
ejif-6266	195	6	obliges	oblige	VERB
ejif-6266	195	7	the	the	DET
ejif-6266	195	8	separation	separation	NOUN
ejif-6266	195	9	of	of	ADP
ejif-6266	195	10	the	the	DET
ejif-6266	195	11	takaful	takaful	ADJ
ejif-6266	195	12	and	and	CCONJ
ejif-6266	195	13	shareholders	shareholder	NOUN
ejif-6266	195	14	'	'	PART
ejif-6266	195	15	funds	fund	NOUN
ejif-6266	195	16	.	.	PUNCT
ejif-6266	196	1	this	this	DET
ejif-6266	196	2	separation	separation	NOUN
ejif-6266	196	3	should	should	AUX
ejif-6266	196	4	also	also	ADV
ejif-6266	196	5	be	be	AUX
ejif-6266	196	6	divided	divide	VERB
ejif-6266	196	7	according	accord	VERB
ejif-6266	196	8	to	to	ADP
ejif-6266	196	9	the	the	DET
ejif-6266	196	10	type	type	NOUN
ejif-6266	196	11	of	of	ADP
ejif-6266	196	12	takaful	takaful	ADJ
ejif-6266	196	13	contract	contract	NOUN
ejif-6266	196	14	,	,	PUNCT
ejif-6266	196	15	such	such	ADJ
ejif-6266	196	16	as	as	ADP
ejif-6266	196	17	family	family	NOUN
ejif-6266	196	18	,	,	PUNCT
ejif-6266	196	19	general	general	ADJ
ejif-6266	196	20	and	and	CCONJ
ejif-6266	196	21	investment	investment	NOUN
ejif-6266	196	22	-	-	PUNCT
ejif-6266	196	23	linked	link	VERB
ejif-6266	196	24	takaful	takaful	ADJ
ejif-6266	196	25	.	.	PUNCT
ejif-6266	197	1	based	base	VERB
ejif-6266	197	2	on	on	ADP
ejif-6266	197	3	section	section	NOUN
ejif-6266	197	4	92	92	NUM
ejif-6266	197	5	of	of	ADP
ejif-6266	197	6	ifsa	ifsa	PROPN
ejif-6266	197	7	2013	2013	NUM
ejif-6266	197	8	,	,	PUNCT
ejif-6266	197	9	all	all	DET
ejif-6266	197	10	takaful	takaful	ADJ
ejif-6266	197	11	funds	fund	NOUN
ejif-6266	197	12	received	receive	VERB
ejif-6266	197	13	should	should	AUX
ejif-6266	197	14	be	be	AUX
ejif-6266	197	15	managed	manage	VERB
ejif-6266	197	16	and	and	CCONJ
ejif-6266	197	17	maintained	maintain	VERB
ejif-6266	197	18	by	by	ADP
ejif-6266	197	19	the	the	DET
ejif-6266	197	20	takaful	takaful	ADJ
ejif-6266	197	21	operator	operator	NOUN
ejif-6266	197	22	.	.	PUNCT
ejif-6266	198	1	sac	sac	NOUN
ejif-6266	198	2	,	,	PUNCT
ejif-6266	198	3	at	at	ADP
ejif-6266	198	4	its	its	PRON
ejif-6266	198	5	62nd	62nd	ADJ
ejif-6266	198	6	meeting	meeting	NOUN
ejif-6266	198	7	(	(	PUNCT
ejif-6266	198	8	4	4	NUM
ejif-6266	198	9	october	october	NOUN
ejif-6266	198	10	2006	2006	NUM
ejif-6266	198	11	)	)	PUNCT
ejif-6266	198	12	,	,	PUNCT
ejif-6266	198	13	suggested	suggest	VERB
ejif-6266	198	14	that	that	SCONJ
ejif-6266	198	15	separating	separate	VERB
ejif-6266	198	16	takaful	takaful	ADJ
ejif-6266	198	17	funds	fund	NOUN
ejif-6266	198	18	by	by	ADP
ejif-6266	198	19	the	the	DET
ejif-6266	198	20	types	type	NOUN
ejif-6266	198	21	of	of	ADP
ejif-6266	198	22	takaful	takaful	ADJ
ejif-6266	198	23	business	business	NOUN
ejif-6266	198	24	and	and	CCONJ
ejif-6266	198	25	investment	investment	NOUN
ejif-6266	198	26	purpose	purpose	NOUN
ejif-6266	198	27	is	be	AUX
ejif-6266	198	28	allowed	allow	VERB
ejif-6266	198	29	.	.	PUNCT
ejif-6266	199	1	this	this	PRON
ejif-6266	199	2	is	be	AUX
ejif-6266	199	3	one	one	NUM
ejif-6266	199	4	of	of	ADP
ejif-6266	199	5	the	the	DET
ejif-6266	199	6	efforts	effort	NOUN
ejif-6266	199	7	towards	towards	ADP
ejif-6266	199	8	improving	improve	VERB
ejif-6266	199	9	the	the	DET
ejif-6266	199	10	efficiency	efficiency	NOUN
ejif-6266	199	11	of	of	ADP
ejif-6266	199	12	fund	fund	NOUN
ejif-6266	199	13	governance	governance	NOUN
ejif-6266	199	14	and	and	CCONJ
ejif-6266	199	15	safeguarding	safeguard	VERB
ejif-6266	199	16	the	the	DET
ejif-6266	199	17	rights	right	NOUN
ejif-6266	199	18	of	of	ADP
ejif-6266	199	19	the	the	DET
ejif-6266	199	20	parties	party	NOUN
ejif-6266	199	21	involved	involve	VERB
ejif-6266	199	22	.	.	PUNCT
ejif-6266	200	1	pursuant	pursuant	ADJ
ejif-6266	200	2	to	to	ADP
ejif-6266	200	3	section	section	NOUN
ejif-6266	200	4	204	204	NUM
ejif-6266	200	5	,	,	PUNCT
ejif-6266	200	6	ifsa	ifsa	NOUN
ejif-6266	200	7	2013	2013	NUM
ejif-6266	200	8	,	,	PUNCT
ejif-6266	200	9	the	the	DET
ejif-6266	200	10	companies	company	NOUN
ejif-6266	200	11	act	act	VERB
ejif-6266	200	12	1965	1965	NUM
ejif-6266	200	13	(	(	PUNCT
ejif-6266	200	14	ca	ca	NOUN
ejif-6266	200	15	1965	1965	NUM
ejif-6266	200	16	)	)	PUNCT
ejif-6266	201	1	applies	apply	VERB
ejif-6266	201	2	to	to	ADP
ejif-6266	201	3	the	the	DET
ejif-6266	201	4	winding	winding	NOUN
ejif-6266	201	5	up	up	ADP
ejif-6266	201	6	of	of	ADP
ejif-6266	201	7	takaful	takaful	ADJ
ejif-6266	201	8	operators	operator	NOUN
ejif-6266	201	9	.	.	PUNCT
ejif-6266	202	1	in	in	ADP
ejif-6266	202	2	this	this	DET
ejif-6266	202	3	event	event	NOUN
ejif-6266	202	4	,	,	PUNCT
ejif-6266	202	5	the	the	DET
ejif-6266	202	6	termination	termination	NOUN
ejif-6266	202	7	of	of	ADP
ejif-6266	202	8	takaful	takaful	ADJ
ejif-6266	202	9	certificates	certificate	NOUN
ejif-6266	202	10	will	will	AUX
ejif-6266	202	11	cease	cease	VERB
ejif-6266	202	12	from	from	ADP
ejif-6266	202	13	the	the	DET
ejif-6266	202	14	date	date	NOUN
ejif-6266	202	15	of	of	ADP
ejif-6266	202	16	winding	wind	VERB
ejif-6266	202	17	up	up	ADP
ejif-6266	202	18	.	.	PUNCT
ejif-6266	203	1	participants	participant	NOUN
ejif-6266	203	2	are	be	AUX
ejif-6266	203	3	entitled	entitle	VERB
ejif-6266	203	4	to	to	PART
ejif-6266	203	5	claim	claim	VERB
ejif-6266	203	6	as	as	ADP
ejif-6266	203	7	debts	debt	NOUN
ejif-6266	203	8	payable	payable	ADJ
ejif-6266	203	9	,	,	PUNCT
ejif-6266	203	10	depending	depend	VERB
ejif-6266	203	11	on	on	ADP
ejif-6266	203	12	the	the	DET
ejif-6266	203	13	types	type	NOUN
ejif-6266	203	14	of	of	ADP
ejif-6266	203	15	takaful	takaful	ADJ
ejif-6266	203	16	certificates	certificate	NOUN
ejif-6266	203	17	,	,	PUNCT
ejif-6266	203	18	if	if	SCONJ
ejif-6266	203	19	the	the	DET
ejif-6266	203	20	certificate	certificate	NOUN
ejif-6266	203	21	is	be	AUX
ejif-6266	203	22	terminated	terminate	VERB
ejif-6266	203	23	.	.	PUNCT
ejif-6266	204	1	sac	sac	NOUN
ejif-6266	204	2	referred	refer	VERB
ejif-6266	204	3	the	the	DET
ejif-6266	204	4	order	order	NOUN
ejif-6266	204	5	of	of	ADP
ejif-6266	204	6	priority	priority	NOUN
ejif-6266	204	7	for	for	ADP
ejif-6266	204	8	claims	claim	NOUN
ejif-6266	204	9	on	on	ADP
ejif-6266	204	10	takaful	takaful	ADJ
ejif-6266	204	11	and	and	CCONJ
ejif-6266	204	12	shareholders	shareholder	NOUN
ejif-6266	204	13	’	'	PUNCT
ejif-6266	204	14	funds	fund	NOUN
ejif-6266	204	15	.	.	PUNCT
ejif-6266	205	1	at	at	ADP
ejif-6266	205	2	its	its	PRON
ejif-6266	205	3	75th	75th	ADJ
ejif-6266	205	4	(	(	PUNCT
ejif-6266	205	5	23	23	NUM
ejif-6266	205	6	april	april	PROPN
ejif-6266	205	7	2008	2008	NUM
ejif-6266	205	8	)	)	PUNCT
ejif-6266	205	9	and	and	CCONJ
ejif-6266	205	10	114th	114th	NOUN
ejif-6266	205	11	(	(	PUNCT
ejif-6266	205	12	28	28	NUM
ejif-6266	205	13	july	july	PROPN
ejif-6266	205	14	2011	2011	NUM
ejif-6266	205	15	)	)	PUNCT
ejif-6266	205	16	meetings	meeting	NOUN
ejif-6266	205	17	,	,	PUNCT
ejif-6266	205	18	sac	sac	NOUN
ejif-6266	205	19	suggested	suggest	VERB
ejif-6266	205	20	the	the	DET
ejif-6266	205	21	order	order	NOUN
ejif-6266	205	22	of	of	ADP
ejif-6266	205	23	priority	priority	NOUN
ejif-6266	205	24	for	for	ADP
ejif-6266	205	25	the	the	DET
ejif-6266	205	26	sequence	sequence	NOUN
ejif-6266	205	27	of	of	ADP
ejif-6266	205	28	the	the	DET
ejif-6266	205	29	fund	fund	NOUN
ejif-6266	205	30	.	.	PUNCT
ejif-6266	206	1	ifsa	ifsa	PROPN
ejif-6266	206	2	2013	2013	PROPN
ejif-6266	206	3	lists	list	NOUN
ejif-6266	206	4	matters	matter	NOUN
ejif-6266	206	5	relating	relate	VERB
ejif-6266	206	6	to	to	ADP
ejif-6266	206	7	this	this	DET
ejif-6266	206	8	sequence	sequence	NOUN
ejif-6266	206	9	,	,	PUNCT
ejif-6266	206	10	which	which	PRON
ejif-6266	206	11	are	be	AUX
ejif-6266	206	12	also	also	ADV
ejif-6266	206	13	defined	define	VERB
ejif-6266	206	14	in	in	ADP
ejif-6266	206	15	ca	ca	NOUN
ejif-6266	206	16	1965	1965	NUM
ejif-6266	206	17	.	.	PUNCT
ejif-6266	207	1	in	in	ADP
ejif-6266	207	2	the	the	DET
ejif-6266	207	3	case	case	NOUN
ejif-6266	207	4	of	of	ADP
ejif-6266	207	5	the	the	DET
ejif-6266	207	6	shareholder	shareholder	NOUN
ejif-6266	207	7	fund	fund	PROPN
ejif-6266	207	8	series	series	PROPN
ejif-6266	207	9	,	,	PUNCT
ejif-6266	207	10	sac	sac	NOUN
ejif-6266	207	11	proposed	propose	VERB
ejif-6266	207	12	that	that	SCONJ
ejif-6266	207	13	preferential	preferential	ADJ
ejif-6266	207	14	debt	debt	NOUN
ejif-6266	207	15	—	—	PUNCT
ejif-6266	207	16	under	under	ADP
ejif-6266	207	17	section	section	NOUN
ejif-6266	207	18	292(1	292(1	NUM
ejif-6266	207	19	)	)	PUNCT
ejif-6266	207	20	of	of	ADP
ejif-6266	207	21	ca	ca	NOUN
ejif-6266	207	22	1965	1965	NUM
ejif-6266	207	23	—	—	PUNCT
ejif-6266	207	24	and	and	CCONJ
ejif-6266	207	25	debt	debt	NOUN
ejif-6266	207	26	to	to	ADP
ejif-6266	207	27	the	the	DET
ejif-6266	207	28	government	government	NOUN
ejif-6266	207	29	—	—	PUNCT
ejif-6266	207	30	under	under	ADP
ejif-6266	207	31	section	section	NOUN
ejif-6266	207	32	10	10	NUM
ejif-6266	207	33	of	of	ADP
ejif-6266	207	34	the	the	DET
ejif-6266	207	35	government	government	NOUN
ejif-6266	207	36	proceedings	proceeding	NOUN
ejif-6266	207	37	act	act	VERB
ejif-6266	207	38	1956	1956	NUM
ejif-6266	207	39	—	—	PUNCT
ejif-6266	207	40	be	be	AUX
ejif-6266	207	41	given	give	VERB
ejif-6266	207	42	priority	priority	NOUN
ejif-6266	207	43	.	.	PUNCT
ejif-6266	208	1	no	no	DET
ejif-6266	208	2	issues	issue	NOUN
ejif-6266	208	3	bnm	bnm	PROPN
ejif-6266	208	4	sac	sac	NOUN
ejif-6266	208	5	shariah	shariah	PROPN
ejif-6266	208	6	resolution	resolution	NOUN
ejif-6266	208	7	in	in	ADP
ejif-6266	208	8	islamic	islamic	ADJ
ejif-6266	208	9	finance	finance	NOUN
ejif-6266	208	10	statutes	statute	NOUN
ejif-6266	208	11	and	and	CCONJ
ejif-6266	208	12	policy	policy	NOUN
ejif-6266	208	13	documents	document	NOUN
ejif-6266	208	14	1	1	NUM
ejif-6266	208	15	.	.	PUNCT
ejif-6266	208	16	management	management	NOUN
ejif-6266	208	17	of	of	ADP
ejif-6266	208	18	surplus	surplus	NOUN
ejif-6266	208	19	42nd	42nd	ADJ
ejif-6266	208	20	meeting	meeting	NOUN
ejif-6266	208	21	(	(	PUNCT
ejif-6266	208	22	25	25	NUM
ejif-6266	208	23	march	march	NOUN
ejif-6266	208	24	2004	2004	NUM
ejif-6266	208	25	)	)	PUNCT
ejif-6266	208	26	59th	59th	ADJ
ejif-6266	208	27	meeting	meeting	NOUN
ejif-6266	208	28	(	(	PUNCT
ejif-6266	208	29	25	25	NUM
ejif-6266	208	30	may	may	PROPN
ejif-6266	208	31	2006	2006	NUM
ejif-6266	208	32	)	)	PUNCT
ejif-6266	208	33	tof	tof	PRON
ejif-6266	208	34	2	2	NUM
ejif-6266	208	35	.	.	PUNCT
ejif-6266	208	36	re	re	ADJ
ejif-6266	208	37	-	-	ADJ
ejif-6266	208	38	takaful	takaful	ADJ
ejif-6266	208	39	47th	47th	ADJ
ejif-6266	208	40	meeting	meeting	NOUN
ejif-6266	208	41	(	(	PUNCT
ejif-6266	208	42	14	14	NUM
ejif-6266	208	43	february	february	NOUN
ejif-6266	208	44	2005	2005	NUM
ejif-6266	208	45	)	)	PUNCT
ejif-6266	208	46	113th	113th	PROPN
ejif-6266	208	47	meeting	meeting	NOUN
ejif-6266	208	48	(	(	PUNCT
ejif-6266	208	49	23	23	NUM
ejif-6266	208	50	june	june	PROPN
ejif-6266	208	51	2011	2011	NUM
ejif-6266	208	52	)	)	PUNCT
ejif-6266	208	53	114th	114th	NOUN
ejif-6266	208	54	meeting	meeting	NOUN
ejif-6266	208	55	(	(	PUNCT
ejif-6266	208	56	28	28	NUM
ejif-6266	208	57	july	july	PROPN
ejif-6266	208	58	2011	2011	NUM
ejif-6266	208	59	)	)	PUNCT
ejif-6266	208	60	.	.	PUNCT
ejif-6266	209	1	tof	tof	PROPN
ejif-6266	209	2	3	3	NUM
ejif-6266	209	3	.	.	PUNCT
ejif-6266	209	4	deficiency	deficiency	NOUN
ejif-6266	209	5	of	of	ADP
ejif-6266	209	6	takaful	takaful	ADJ
ejif-6266	209	7	funds	fund	NOUN
ejif-6266	209	8	(	(	PUNCT
ejif-6266	209	9	qard	qard	NOUN
ejif-6266	209	10	)	)	PUNCT
ejif-6266	209	11	38th	38th	ADJ
ejif-6266	209	12	,	,	PUNCT
ejif-6266	209	13	46th	46th	ADJ
ejif-6266	209	14	and	and	CCONJ
ejif-6266	209	15	62nd	62nd	ADJ
ejif-6266	209	16	meetings	meeting	NOUN
ejif-6266	209	17	(	(	PUNCT
ejif-6266	209	18	2006	2006	NUM
ejif-6266	209	19	)	)	PUNCT
ejif-6266	209	20	ifsa	ifsa	NOUN
ejif-6266	209	21	2013	2013	NUM
ejif-6266	209	22	,	,	PUNCT
ejif-6266	209	23	section	section	NOUN
ejif-6266	209	24	95	95	NUM
ejif-6266	209	25	,	,	PUNCT
ejif-6266	209	26	tof	tof	PROPN
ejif-6266	209	27	19.1	19.1	NUM
ejif-6266	209	28	4	4	NUM
ejif-6266	209	29	.	.	PUNCT
ejif-6266	210	1	surrender	surrender	NOUN
ejif-6266	210	2	of	of	ADP
ejif-6266	210	3	takaful	takaful	ADJ
ejif-6266	210	4	certificate	certificate	NOUN
ejif-6266	210	5	102nd	102nd	PROPN
ejif-6266	210	6	meeting	meeting	NOUN
ejif-6266	210	7	(	(	PUNCT
ejif-6266	210	8	22	22	NUM
ejif-6266	210	9	june	june	PROPN
ejif-6266	210	10	2010	2010	NUM
ejif-6266	210	11	)	)	PUNCT
ejif-6266	210	12	tof	tof	INTJ
ejif-6266	210	13	(	(	PUNCT
ejif-6266	210	14	14	14	NUM
ejif-6266	210	15	)	)	PUNCT
ejif-6266	210	16	,	,	PUNCT
ejif-6266	210	17	ifsa	ifsa	PROPN
ejif-6266	210	18	2013	2013	NUM
ejif-6266	210	19	,	,	PUNCT
ejif-6266	210	20	schedule	schedule	NOUN
ejif-6266	210	21	8	8	NUM
ejif-6266	210	22	,	,	PUNCT
ejif-6266	210	23	section	section	NOUN
ejif-6266	210	24	140	140	NUM
ejif-6266	210	25	5	5	NUM
ejif-6266	210	26	.	.	PUNCT
ejif-6266	211	1	separate	separate	ADJ
ejif-6266	211	2	funds	fund	NOUN
ejif-6266	211	3	in	in	ADP
ejif-6266	211	4	takaful	takaful	ADJ
ejif-6266	211	5	industry	industry	NOUN
ejif-6266	211	6	62nd	62nd	NOUN
ejif-6266	211	7	meeting	meeting	NOUN
ejif-6266	211	8	(	(	PUNCT
ejif-6266	211	9	4	4	NUM
ejif-6266	211	10	october	october	NOUN
ejif-6266	211	11	2006	2006	NUM
ejif-6266	211	12	)	)	PUNCT
ejif-6266	211	13	.	.	PUNCT
ejif-6266	212	1	ifsa	ifsa	PROPN
ejif-6266	212	2	2013	2013	NUM
ejif-6266	212	3	,	,	PUNCT
ejif-6266	212	4	section	section	NOUN
ejif-6266	212	5	91	91	NUM
ejif-6266	212	6	6	6	NUM
ejif-6266	212	7	.	.	PUNCT
ejif-6266	213	1	permissible	permissible	ADJ
ejif-6266	213	2	takaful	takaful	ADJ
ejif-6266	213	3	interest	interest	NOUN
ejif-6266	213	4	52nd	52nd	NOUN
ejif-6266	213	5	meeting	meeting	NOUN
ejif-6266	213	6	(	(	PUNCT
ejif-6266	213	7	2	2	NUM
ejif-6266	213	8	august	august	PROPN
ejif-6266	213	9	2005	2005	NUM
ejif-6266	213	10	)	)	PUNCT
ejif-6266	213	11	76th	76th	ADJ
ejif-6266	213	12	meeting	meeting	NOUN
ejif-6266	213	13	(	(	PUNCT
ejif-6266	213	14	9	9	NUM
ejif-6266	213	15	june	june	PROPN
ejif-6266	213	16	2008	2008	NUM
ejif-6266	213	17	)	)	PUNCT
ejif-6266	214	1	118th	118th	ADJ
ejif-6266	214	2	meeting	meeting	NOUN
ejif-6266	214	3	(	(	PUNCT
ejif-6266	214	4	29	29	NUM
ejif-6266	214	5	november	november	PROPN
ejif-6266	214	6	2011	2011	NUM
ejif-6266	214	7	)	)	PUNCT
ejif-6266	214	8	ifsa	ifsa	PROPN
ejif-6266	214	9	2013	2013	NUM
ejif-6266	214	10	,	,	PUNCT
ejif-6266	214	11	schedule	schedule	NOUN
ejif-6266	214	12	8	8	NUM
ejif-6266	214	13	,	,	PUNCT
ejif-6266	214	14	section	section	NOUN
ejif-6266	214	15	140	140	NUM
ejif-6266	214	16	.	.	PUNCT
ejif-6266	215	1	7	7	X
ejif-6266	215	2	.	.	NOUN
ejif-6266	215	3	disclosure	disclosure	NOUN
ejif-6266	215	4	requirement	requirement	NOUN
ejif-6266	215	5	25th	25th	PROPN
ejif-6266	215	6	meeting	meeting	NOUN
ejif-6266	215	7	(	(	PUNCT
ejif-6266	215	8	2	2	NUM
ejif-6266	215	9	august	august	PROPN
ejif-6266	215	10	2005	2005	NUM
ejif-6266	215	11	)	)	PUNCT
ejif-6266	215	12	122nd	122nd	PROPN
ejif-6266	215	13	meeting	meeting	NOUN
ejif-6266	215	14	(	(	PUNCT
ejif-6266	215	15	27	27	NUM
ejif-6266	215	16	march	march	NOUN
ejif-6266	215	17	2012	2012	NUM
ejif-6266	215	18	)	)	PUNCT
ejif-6266	215	19	ifsa	ifsa	PROPN
ejif-6266	215	20	2013	2013	NUM
ejif-6266	215	21	,	,	PUNCT
ejif-6266	215	22	schedule	schedule	NOUN
ejif-6266	215	23	9	9	NUM
ejif-6266	215	24	,	,	PUNCT
ejif-6266	215	25	section	section	NOUN
ejif-6266	215	26	141	141	NUM
ejif-6266	215	27	,	,	PUNCT
ejif-6266	215	28	part	part	NOUN
ejif-6266	215	29	2	2	NUM
ejif-6266	215	30	8	8	NUM
ejif-6266	215	31	.	.	PUNCT
ejif-6266	215	32	nomination	nomination	NOUN
ejif-6266	215	33	and	and	CCONJ
ejif-6266	215	34	payment	payment	NOUN
ejif-6266	215	35	of	of	ADP
ejif-6266	215	36	takaful	takaful	ADJ
ejif-6266	215	37	benefit	benefit	NOUN
ejif-6266	215	38	(	(	PUNCT
ejif-6266	215	39	conditional	conditional	ADJ
ejif-6266	215	40	hibah	hibah	NOUN
ejif-6266	215	41	)	)	PUNCT
ejif-6266	215	42	34th	34th	ADJ
ejif-6266	215	43	meeting	meeting	NOUN
ejif-6266	215	44	(	(	PUNCT
ejif-6266	215	45	21	21	NUM
ejif-6266	215	46	april	april	PROPN
ejif-6266	215	47	2003	2003	NUM
ejif-6266	215	48	)	)	PUNCT
ejif-6266	215	49	52nd	52nd	NOUN
ejif-6266	215	50	meeting	meeting	NOUN
ejif-6266	215	51	(	(	PUNCT
ejif-6266	215	52	2nd	2nd	ADJ
ejif-6266	215	53	august	august	PROPN
ejif-6266	215	54	2005	2005	NUM
ejif-6266	215	55	)	)	PUNCT
ejif-6266	215	56	ifsa	ifsa	PROPN
ejif-6266	215	57	2013	2013	NUM
ejif-6266	215	58	,	,	PUNCT
ejif-6266	215	59	schedule	schedule	VERB
ejif-6266	215	60	10	10	NUM
ejif-6266	215	61	9	9	NUM
ejif-6266	215	62	.	.	PUNCT
ejif-6266	216	1	winding	wind	VERB
ejif-6266	216	2	up	up	ADP
ejif-6266	216	3	75th	75th	ADJ
ejif-6266	216	4	meeting	meeting	NOUN
ejif-6266	216	5	(	(	PUNCT
ejif-6266	216	6	23rd	23rd	ADJ
ejif-6266	216	7	april	april	PROPN
ejif-6266	216	8	2008	2008	NUM
ejif-6266	216	9	)	)	PUNCT
ejif-6266	216	10	114th	114th	PROPN
ejif-6266	216	11	meeting	meeting	NOUN
ejif-6266	216	12	(	(	PUNCT
ejif-6266	216	13	28	28	NUM
ejif-6266	216	14	july	july	PROPN
ejif-6266	216	15	2011	2011	NUM
ejif-6266	216	16	)	)	PUNCT
ejif-6266	216	17	ifsa	ifsa	NOUN
ejif-6266	216	18	2013	2013	NUM
ejif-6266	216	19	,	,	PUNCT
ejif-6266	216	20	division	division	NOUN
ejif-6266	216	21	3	3	NUM
ejif-6266	216	22	,	,	PUNCT
ejif-6266	216	23	section	section	NOUN
ejif-6266	216	24	204	204	NUM
ejif-6266	216	25	.	.	PUNCT
ejif-6266	216	26	table	table	NOUN
ejif-6266	216	27	2	2	NUM
ejif-6266	216	28	:	:	PUNCT
ejif-6266	216	29	mapping	mapping	NOUN
ejif-6266	216	30	of	of	ADP
ejif-6266	216	31	shariah	shariah	PROPN
ejif-6266	216	32	issues	issue	NOUN
ejif-6266	216	33	with	with	ADP
ejif-6266	216	34	islamic	islamic	ADJ
ejif-6266	216	35	resolutions	resolution	NOUN
ejif-6266	216	36	,	,	PUNCT
ejif-6266	216	37	statutes	statute	NOUN
ejif-6266	216	38	and	and	CCONJ
ejif-6266	216	39	policy	policy	NOUN
ejif-6266	216	40	documents	document	NOUN
ejif-6266	216	41	source	source	NOUN
ejif-6266	216	42	:	:	PUNCT
ejif-6266	216	43	researcher	researcher	NOUN
ejif-6266	216	44	analysis	analysis	NOUN
ejif-6266	216	45	european	european	PROPN
ejif-6266	216	46	journal	journal	PROPN
ejif-6266	216	47	of	of	ADP
ejif-6266	216	48	islamic	islamic	PROPN
ejif-6266	216	49	finance	finance	PROPN
ejif-6266	216	50	issn	issn	PROPN
ejif-6266	216	51	:	:	PUNCT
ejif-6266	216	52	2421	2421	NUM
ejif-6266	216	53	-	-	SYM
ejif-6266	216	54	2172	2172	NUM
ejif-6266	216	55	doi	doi	NOUN
ejif-6266	216	56	:	:	PUNCT
ejif-6266	216	57	10.13135/2421	10.13135/2421	NUM
ejif-6266	216	58	-	-	SYM
ejif-6266	216	59	2172/6266	2172/6266	NUM
ejif-6266	216	60	published	publish	VERB
ejif-6266	216	61	by	by	ADP
ejif-6266	216	62	university	university	PROPN
ejif-6266	216	63	of	of	ADP
ejif-6266	216	64	turin	turin	PROPN
ejif-6266	217	1	https://www.ojs.unito.it/index.php/ejif/index	https://www.ojs.unito.it/index.php/ejif/index	PROPN
ejif-6266	217	2	ejif	ejif	PROPN
ejif-6266	217	3	content	content	NOUN
ejif-6266	217	4	is	be	AUX
ejif-6266	217	5	licensed	license	VERB
ejif-6266	217	6	under	under	ADP
ejif-6266	217	7	a	a	DET
ejif-6266	217	8	creative	creative	ADJ
ejif-6266	217	9	commons	common	NOUN
ejif-6266	217	10	attribution	attribution	NOUN
ejif-6266	217	11	4.0	4.0	NUM
ejif-6266	217	12	international	international	ADJ
ejif-6266	217	13	license	license	NOUN
ejif-6266	217	14	17	17	NUM
ejif-6266	217	15	bnm	bnm	NOUN
ejif-6266	217	16	as	as	ADP
ejif-6266	217	17	a	a	DET
ejif-6266	217	18	body	body	NOUN
ejif-6266	217	19	of	of	ADP
ejif-6266	217	20	authority	authority	NOUN
ejif-6266	217	21	strives	strive	VERB
ejif-6266	217	22	to	to	PART
ejif-6266	217	23	ensure	ensure	VERB
ejif-6266	217	24	the	the	DET
ejif-6266	217	25	stability	stability	NOUN
ejif-6266	217	26	and	and	CCONJ
ejif-6266	217	27	development	development	NOUN
ejif-6266	217	28	of	of	ADP
ejif-6266	217	29	the	the	DET
ejif-6266	217	30	takaful	takaful	ADJ
ejif-6266	217	31	industry	industry	NOUN
ejif-6266	217	32	by	by	ADP
ejif-6266	217	33	providing	provide	VERB
ejif-6266	217	34	rules	rule	NOUN
ejif-6266	217	35	to	to	PART
ejif-6266	217	36	regulate	regulate	VERB
ejif-6266	217	37	its	its	PRON
ejif-6266	217	38	operations	operation	NOUN
ejif-6266	217	39	in	in	ADP
ejif-6266	217	40	accordance	accordance	NOUN
ejif-6266	217	41	with	with	ADP
ejif-6266	217	42	the	the	DET
ejif-6266	217	43	method	method	NOUN
ejif-6266	217	44	of	of	ADP
ejif-6266	217	45	fiqh	fiqh	NOUN
ejif-6266	217	46	which	which	PRON
ejif-6266	217	47	is	be	AUX
ejif-6266	217	48	“	"	PUNCT
ejif-6266	217	49	acts	act	NOUN
ejif-6266	217	50	of	of	ADP
ejif-6266	217	51	those	those	PRON
ejif-6266	217	52	with	with	ADP
ejif-6266	217	53	authority	authority	NOUN
ejif-6266	217	54	over	over	ADP
ejif-6266	217	55	people	people	NOUN
ejif-6266	217	56	must	must	AUX
ejif-6266	217	57	take	take	VERB
ejif-6266	217	58	their	their	PRON
ejif-6266	217	59	interests	interest	NOUN
ejif-6266	217	60	into	into	ADP
ejif-6266	217	61	account	account	NOUN
ejif-6266	217	62	”	"	PUNCT
ejif-6266	217	63	.	.	PUNCT
ejif-6266	218	1	it	it	PRON
ejif-6266	218	2	refers	refer	VERB
ejif-6266	218	3	to	to	ADP
ejif-6266	218	4	the	the	DET
ejif-6266	218	5	responsibility	responsibility	NOUN
ejif-6266	218	6	of	of	ADP
ejif-6266	218	7	the	the	DET
ejif-6266	218	8	leader	leader	NOUN
ejif-6266	218	9	to	to	PART
ejif-6266	218	10	ensure	ensure	VERB
ejif-6266	218	11	that	that	SCONJ
ejif-6266	218	12	administration	administration	NOUN
ejif-6266	218	13	and	and	CCONJ
ejif-6266	218	14	governance	governance	NOUN
ejif-6266	218	15	meet	meet	VERB
ejif-6266	218	16	the	the	DET
ejif-6266	218	17	interests	interest	NOUN
ejif-6266	218	18	of	of	ADP
ejif-6266	218	19	the	the	DET
ejif-6266	218	20	community	community	NOUN
ejif-6266	218	21	,	,	PUNCT
ejif-6266	218	22	where	where	SCONJ
ejif-6266	218	23	legislation	legislation	NOUN
ejif-6266	218	24	is	be	AUX
ejif-6266	218	25	developed	develop	VERB
ejif-6266	218	26	to	to	PART
ejif-6266	218	27	benefit	benefit	VERB
ejif-6266	218	28	the	the	DET
ejif-6266	218	29	people	people	NOUN
ejif-6266	218	30	.	.	PUNCT
ejif-6266	219	1	this	this	PRON
ejif-6266	219	2	is	be	AUX
ejif-6266	219	3	because	because	SCONJ
ejif-6266	219	4	shariah	shariah	PROPN
ejif-6266	219	5	is	be	AUX
ejif-6266	219	6	established	establish	VERB
ejif-6266	219	7	based	base	VERB
ejif-6266	219	8	on	on	ADP
ejif-6266	219	9	maslahah	maslahah	NOUN
ejif-6266	219	10	and	and	CCONJ
ejif-6266	219	11	rejects	reject	VERB
ejif-6266	219	12	harm	harm	NOUN
ejif-6266	219	13	in	in	ADP
ejif-6266	219	14	this	this	DET
ejif-6266	219	15	world	world	NOUN
ejif-6266	219	16	and	and	CCONJ
ejif-6266	219	17	hereafter	hereafter	ADV
ejif-6266	219	18	.	.	PUNCT
ejif-6266	220	1	the	the	DET
ejif-6266	220	2	approach	approach	NOUN
ejif-6266	220	3	taken	take	VERB
ejif-6266	220	4	by	by	ADP
ejif-6266	220	5	bnm	bnm	PROPN
ejif-6266	220	6	’s	’s	PART
ejif-6266	220	7	governance	governance	NOUN
ejif-6266	220	8	,	,	PUNCT
ejif-6266	220	9	in	in	ADP
ejif-6266	220	10	issuing	issue	VERB
ejif-6266	220	11	various	various	ADJ
ejif-6266	220	12	laws	law	NOUN
ejif-6266	220	13	and	and	CCONJ
ejif-6266	220	14	guidelines	guideline	NOUN
ejif-6266	220	15	,	,	PUNCT
ejif-6266	220	16	is	be	AUX
ejif-6266	220	17	to	to	PART
ejif-6266	220	18	safeguard	safeguard	VERB
ejif-6266	220	19	the	the	DET
ejif-6266	220	20	welfare	welfare	NOUN
ejif-6266	220	21	of	of	ADP
ejif-6266	220	22	the	the	DET
ejif-6266	220	23	people	people	NOUN
ejif-6266	220	24	and	and	CCONJ
ejif-6266	220	25	avoid	avoid	VERB
ejif-6266	220	26	harm	harm	NOUN
ejif-6266	220	27	.	.	PUNCT
ejif-6266	221	1	in	in	ADP
ejif-6266	221	2	addition	addition	NOUN
ejif-6266	221	3	,	,	PUNCT
ejif-6266	221	4	it	it	PRON
ejif-6266	221	5	can	can	AUX
ejif-6266	221	6	also	also	ADV
ejif-6266	221	7	ensure	ensure	VERB
ejif-6266	221	8	that	that	SCONJ
ejif-6266	221	9	the	the	DET
ejif-6266	221	10	affairs	affair	NOUN
ejif-6266	221	11	of	of	ADP
ejif-6266	221	12	community	community	NOUN
ejif-6266	221	13	life	life	NOUN
ejif-6266	221	14	are	be	AUX
ejif-6266	221	15	guaranteed	guarantee	VERB
ejif-6266	221	16	to	to	PART
ejif-6266	221	17	be	be	AUX
ejif-6266	221	18	efficiently	efficiently	ADV
ejif-6266	221	19	based	base	VERB
ejif-6266	221	20	on	on	ADP
ejif-6266	221	21	islamic	islamic	ADJ
ejif-6266	221	22	law	law	NOUN
ejif-6266	221	23	through	through	ADP
ejif-6266	221	24	the	the	DET
ejif-6266	221	25	standards	standard	NOUN
ejif-6266	221	26	and	and	CCONJ
ejif-6266	221	27	rules	rule	NOUN
ejif-6266	221	28	it	it	PRON
ejif-6266	221	29	sets	set	VERB
ejif-6266	221	30	.	.	PUNCT
ejif-6266	222	1	similarly	similarly	ADV
ejif-6266	222	2	,	,	PUNCT
ejif-6266	222	3	the	the	DET
ejif-6266	222	4	legal	legal	ADJ
ejif-6266	222	5	maxim	maxim	NOUN
ejif-6266	222	6	"	"	PUNCT
ejif-6266	222	7	averting	avert	VERB
ejif-6266	222	8	harm	harm	NOUN
ejif-6266	222	9	takes	take	VERB
ejif-6266	222	10	precedence	precedence	NOUN
ejif-6266	222	11	over	over	ADP
ejif-6266	222	12	achieving	achieve	VERB
ejif-6266	222	13	benefit	benefit	NOUN
ejif-6266	222	14	"	"	PUNCT
ejif-6266	222	15	means	mean	VERB
ejif-6266	222	16	that	that	SCONJ
ejif-6266	222	17	avoiding	avoid	VERB
ejif-6266	222	18	harm	harm	NOUN
ejif-6266	222	19	is	be	AUX
ejif-6266	222	20	prioritized	prioritize	VERB
ejif-6266	222	21	over	over	ADP
ejif-6266	222	22	gaining	gain	VERB
ejif-6266	222	23	benefit	benefit	NOUN
ejif-6266	222	24	.	.	PUNCT
ejif-6266	223	1	this	this	DET
ejif-6266	223	2	legal	legal	ADJ
ejif-6266	223	3	maxim	maxim	NOUN
ejif-6266	223	4	explains	explain	VERB
ejif-6266	223	5	government	government	NOUN
ejif-6266	223	6	efforts	effort	NOUN
ejif-6266	223	7	to	to	PART
ejif-6266	223	8	determine	determine	VERB
ejif-6266	223	9	the	the	DET
ejif-6266	223	10	necessary	necessary	ADJ
ejif-6266	223	11	legislation	legislation	NOUN
ejif-6266	223	12	that	that	PRON
ejif-6266	223	13	emphasizes	emphasize	VERB
ejif-6266	223	14	the	the	DET
ejif-6266	223	15	damage	damage	NOUN
ejif-6266	223	16	or	or	CCONJ
ejif-6266	223	17	mafsadah	mafsadah	NOUN
ejif-6266	223	18	that	that	PRON
ejif-6266	223	19	will	will	AUX
ejif-6266	223	20	occur	occur	VERB
ejif-6266	223	21	against	against	ADP
ejif-6266	223	22	something	something	PRON
ejif-6266	223	23	which	which	PRON
ejif-6266	223	24	could	could	AUX
ejif-6266	223	25	cause	cause	VERB
ejif-6266	223	26	great	great	ADJ
ejif-6266	223	27	problems	problem	NOUN
ejif-6266	223	28	compared	compare	VERB
ejif-6266	223	29	to	to	ADP
ejif-6266	223	30	the	the	DET
ejif-6266	223	31	benefits	benefit	NOUN
ejif-6266	223	32	that	that	PRON
ejif-6266	223	33	will	will	AUX
ejif-6266	223	34	be	be	AUX
ejif-6266	223	35	achieved	achieve	VERB
ejif-6266	223	36	.	.	PUNCT
ejif-6266	224	1	thus	thus	ADV
ejif-6266	224	2	,	,	PUNCT
ejif-6266	224	3	priority	priority	NOUN
ejif-6266	224	4	should	should	AUX
ejif-6266	224	5	be	be	AUX
ejif-6266	224	6	given	give	VERB
ejif-6266	224	7	when	when	SCONJ
ejif-6266	224	8	refusing	refuse	VERB
ejif-6266	224	9	something	something	PRON
ejif-6266	224	10	bad	bad	ADJ
ejif-6266	224	11	is	be	AUX
ejif-6266	224	12	greater	great	ADJ
ejif-6266	224	13	than	than	ADP
ejif-6266	224	14	the	the	DET
ejif-6266	224	15	benefits	benefit	NOUN
ejif-6266	224	16	that	that	PRON
ejif-6266	224	17	may	may	AUX
ejif-6266	224	18	accrue	accrue	VERB
ejif-6266	224	19	.	.	PUNCT
ejif-6266	225	1	for	for	ADP
ejif-6266	225	2	example	example	NOUN
ejif-6266	225	3	,	,	PUNCT
ejif-6266	225	4	guidelines	guideline	NOUN
ejif-6266	225	5	for	for	ADP
ejif-6266	225	6	investing	invest	VERB
ejif-6266	225	7	in	in	ADP
ejif-6266	225	8	the	the	DET
ejif-6266	225	9	takaful	takaful	ADJ
ejif-6266	225	10	industry	industry	NOUN
ejif-6266	225	11	have	have	AUX
ejif-6266	225	12	been	be	AUX
ejif-6266	225	13	introduced	introduce	VERB
ejif-6266	225	14	to	to	PART
ejif-6266	225	15	avoid	avoid	VERB
ejif-6266	225	16	institutions	institution	NOUN
ejif-6266	225	17	conducting	conduct	VERB
ejif-6266	225	18	investment	investment	NOUN
ejif-6266	225	19	activities	activity	NOUN
ejif-6266	225	20	that	that	PRON
ejif-6266	225	21	may	may	AUX
ejif-6266	225	22	violate	violate	VERB
ejif-6266	225	23	the	the	DET
ejif-6266	225	24	law	law	NOUN
ejif-6266	225	25	of	of	ADP
ejif-6266	225	26	islamic	islamic	ADJ
ejif-6266	225	27	transactions	transaction	NOUN
ejif-6266	225	28	.	.	PUNCT
ejif-6266	226	1	this	this	PRON
ejif-6266	226	2	demonstrates	demonstrate	VERB
ejif-6266	226	3	that	that	SCONJ
ejif-6266	226	4	the	the	DET
ejif-6266	226	5	act	act	NOUN
ejif-6266	226	6	of	of	ADP
ejif-6266	226	7	referring	refer	VERB
ejif-6266	226	8	to	to	ADP
ejif-6266	226	9	the	the	DET
ejif-6266	226	10	legal	legal	ADJ
ejif-6266	226	11	framework	framework	NOUN
ejif-6266	226	12	in	in	ADP
ejif-6266	226	13	the	the	DET
ejif-6266	226	14	process	process	NOUN
ejif-6266	226	15	of	of	ADP
ejif-6266	226	16	ijtihad	ijtihad	NOUN
ejif-6266	226	17	is	be	AUX
ejif-6266	226	18	important	important	ADJ
ejif-6266	226	19	for	for	ADP
ejif-6266	226	20	safeguarding	safeguard	VERB
ejif-6266	226	21	the	the	DET
ejif-6266	226	22	interests	interest	NOUN
ejif-6266	226	23	of	of	ADP
ejif-6266	226	24	all	all	DET
ejif-6266	226	25	parties	party	NOUN
ejif-6266	226	26	in	in	ADP
ejif-6266	226	27	accordance	accordance	NOUN
ejif-6266	226	28	with	with	ADP
ejif-6266	226	29	human	human	ADJ
ejif-6266	226	30	life	life	NOUN
ejif-6266	226	31	and	and	CCONJ
ejif-6266	226	32	amidst	amidst	ADP
ejif-6266	226	33	constant	constant	ADJ
ejif-6266	226	34	change	change	NOUN
ejif-6266	226	35	.	.	PUNCT
ejif-6266	227	1	as	as	ADP
ejif-6266	227	2	mention	mention	VERB
ejif-6266	227	3	before	before	ADV
ejif-6266	227	4	,	,	PUNCT
ejif-6266	227	5	ifsa	ifsa	PROPN
ejif-6266	227	6	was	be	AUX
ejif-6266	227	7	introduced	introduce	VERB
ejif-6266	227	8	in	in	ADP
ejif-6266	227	9	2013	2013	NUM
ejif-6266	227	10	and	and	CCONJ
ejif-6266	227	11	the	the	DET
ejif-6266	227	12	sac	sac	NOUN
ejif-6266	227	13	's	's	PART
ejif-6266	227	14	discussion	discussion	NOUN
ejif-6266	227	15	of	of	ADP
ejif-6266	227	16	the	the	DET
ejif-6266	227	17	above	above	ADJ
ejif-6266	227	18	matters	matter	NOUN
ejif-6266	227	19	was	be	AUX
ejif-6266	227	20	done	do	VERB
ejif-6266	227	21	before	before	ADP
ejif-6266	227	22	that	that	PRON
ejif-6266	227	23	.	.	PUNCT
ejif-6266	228	1	in	in	ADP
ejif-6266	228	2	the	the	DET
ejif-6266	228	3	table	table	NOUN
ejif-6266	228	4	above	above	ADV
ejif-6266	228	5	,	,	PUNCT
ejif-6266	228	6	there	there	PRON
ejif-6266	228	7	is	be	VERB
ejif-6266	228	8	some	some	DET
ejif-6266	228	9	ijtihad	ijtihad	NOUN
ejif-6266	228	10	in	in	ADP
ejif-6266	228	11	the	the	DET
ejif-6266	228	12	legal	legal	ADJ
ejif-6266	228	13	framework	framework	NOUN
ejif-6266	228	14	for	for	ADP
ejif-6266	228	15	the	the	DET
ejif-6266	228	16	takaful	takaful	ADJ
ejif-6266	228	17	sector	sector	NOUN
ejif-6266	228	18	which	which	PRON
ejif-6266	228	19	is	be	AUX
ejif-6266	228	20	used	use	VERB
ejif-6266	228	21	as	as	ADP
ejif-6266	228	22	a	a	DET
ejif-6266	228	23	guideline	guideline	NOUN
ejif-6266	228	24	to	to	PART
ejif-6266	228	25	be	be	AUX
ejif-6266	228	26	implemented	implement	VERB
ejif-6266	228	27	in	in	ADP
ejif-6266	228	28	the	the	DET
ejif-6266	228	29	takaful	takaful	ADJ
ejif-6266	228	30	industry	industry	NOUN
ejif-6266	228	31	.	.	PUNCT
ejif-6266	229	1	this	this	PRON
ejif-6266	229	2	means	mean	VERB
ejif-6266	229	3	sac	sac	NOUN
ejif-6266	229	4	's	's	PART
ejif-6266	229	5	ijtihad	ijtihad	NOUN
ejif-6266	229	6	have	have	AUX
ejif-6266	229	7	been	be	AUX
ejif-6266	229	8	coded	code	VERB
ejif-6266	229	9	in	in	ADP
ejif-6266	229	10	this	this	DET
ejif-6266	229	11	legal	legal	ADJ
ejif-6266	229	12	framework	framework	NOUN
ejif-6266	229	13	and	and	CCONJ
ejif-6266	229	14	show	show	VERB
ejif-6266	229	15	that	that	SCONJ
ejif-6266	229	16	shariah	shariah	PROPN
ejif-6266	229	17	compliance	compliance	NOUN
ejif-6266	229	18	and	and	CCONJ
ejif-6266	229	19	governance	governance	NOUN
ejif-6266	229	20	in	in	ADP
ejif-6266	229	21	the	the	DET
ejif-6266	229	22	takaful	takaful	ADJ
ejif-6266	229	23	industry	industry	NOUN
ejif-6266	229	24	is	be	AUX
ejif-6266	229	25	given	give	VERB
ejif-6266	229	26	recognition	recognition	NOUN
ejif-6266	229	27	and	and	CCONJ
ejif-6266	229	28	authority	authority	NOUN
ejif-6266	229	29	in	in	ADP
ejif-6266	229	30	legislation	legislation	NOUN
ejif-6266	229	31	and	and	CCONJ
ejif-6266	229	32	civil	civil	ADJ
ejif-6266	229	33	law	law	NOUN
ejif-6266	229	34	in	in	ADP
ejif-6266	229	35	malaysia	malaysia	PROPN
ejif-6266	229	36	.	.	PUNCT
ejif-6266	230	1	it	it	PRON
ejif-6266	230	2	also	also	ADV
ejif-6266	230	3	demonstrates	demonstrate	VERB
ejif-6266	230	4	that	that	SCONJ
ejif-6266	230	5	the	the	DET
ejif-6266	230	6	results	result	NOUN
ejif-6266	230	7	of	of	ADP
ejif-6266	230	8	ijtihad	ijtihad	NOUN
ejif-6266	230	9	in	in	ADP
ejif-6266	230	10	the	the	DET
ejif-6266	230	11	takaful	takaful	ADJ
ejif-6266	230	12	industry	industry	NOUN
ejif-6266	230	13	have	have	AUX
ejif-6266	230	14	influenced	influence	VERB
ejif-6266	230	15	the	the	DET
ejif-6266	230	16	framework	framework	NOUN
ejif-6266	230	17	of	of	ADP
ejif-6266	230	18	financial	financial	ADJ
ejif-6266	230	19	law	law	NOUN
ejif-6266	230	20	in	in	ADP
ejif-6266	230	21	malaysia	malaysia	PROPN
ejif-6266	230	22	.	.	PUNCT
ejif-6266	231	1	this	this	PRON
ejif-6266	231	2	can	can	AUX
ejif-6266	231	3	be	be	AUX
ejif-6266	231	4	seen	see	VERB
ejif-6266	231	5	by	by	ADP
ejif-6266	231	6	the	the	DET
ejif-6266	231	7	promulgation	promulgation	NOUN
ejif-6266	231	8	of	of	ADP
ejif-6266	231	9	the	the	DET
ejif-6266	231	10	legal	legal	ADJ
ejif-6266	231	11	framework	framework	NOUN
ejif-6266	231	12	and	and	CCONJ
ejif-6266	231	13	statutes	statute	NOUN
ejif-6266	231	14	which	which	PRON
ejif-6266	231	15	have	have	AUX
ejif-6266	231	16	provided	provide	VERB
ejif-6266	231	17	full	full	ADJ
ejif-6266	231	18	clarification	clarification	NOUN
ejif-6266	231	19	and	and	CCONJ
ejif-6266	231	20	guidance	guidance	NOUN
ejif-6266	231	21	for	for	ADP
ejif-6266	231	22	practice	practice	NOUN
ejif-6266	231	23	in	in	ADP
ejif-6266	231	24	the	the	DET
ejif-6266	231	25	takaful	takaful	ADJ
ejif-6266	231	26	industry	industry	NOUN
ejif-6266	231	27	in	in	ADP
ejif-6266	231	28	line	line	NOUN
ejif-6266	231	29	with	with	ADP
ejif-6266	231	30	existing	exist	VERB
ejif-6266	231	31	shariah	shariah	PROPN
ejif-6266	231	32	resolutions	resolution	NOUN
ejif-6266	231	33	.	.	PUNCT
ejif-6266	232	1	6	6	X
ejif-6266	232	2	.	.	X
ejif-6266	232	3	conclusion	conclusion	NOUN
ejif-6266	232	4	ijtihad	ijtihad	VERB
ejif-6266	232	5	plays	play	VERB
ejif-6266	232	6	a	a	DET
ejif-6266	232	7	role	role	NOUN
ejif-6266	232	8	in	in	ADP
ejif-6266	232	9	establishing	establish	VERB
ejif-6266	232	10	of	of	ADP
ejif-6266	232	11	rules	rule	NOUN
ejif-6266	232	12	and	and	CCONJ
ejif-6266	232	13	regulations	regulation	NOUN
ejif-6266	232	14	for	for	ADP
ejif-6266	232	15	the	the	DET
ejif-6266	232	16	takaful	takaful	ADJ
ejif-6266	232	17	businesses	business	NOUN
ejif-6266	232	18	.	.	PUNCT
ejif-6266	233	1	these	these	DET
ejif-6266	233	2	regulations	regulation	NOUN
ejif-6266	233	3	have	have	AUX
ejif-6266	233	4	given	give	VERB
ejif-6266	233	5	takaful	takaful	ADJ
ejif-6266	233	6	businesses	business	NOUN
ejif-6266	233	7	a	a	DET
ejif-6266	233	8	structure	structure	NOUN
ejif-6266	233	9	for	for	ADP
ejif-6266	233	10	carrying	carry	VERB
ejif-6266	233	11	out	out	ADP
ejif-6266	233	12	sharia	sharia	NOUN
ejif-6266	233	13	-	-	PUNCT
ejif-6266	233	14	compliant	compliant	ADJ
ejif-6266	233	15	business	business	NOUN
ejif-6266	233	16	practices	practice	NOUN
ejif-6266	233	17	.	.	PUNCT
ejif-6266	234	1	the	the	DET
ejif-6266	234	2	purpose	purpose	NOUN
ejif-6266	234	3	of	of	ADP
ejif-6266	234	4	this	this	DET
ejif-6266	234	5	study	study	NOUN
ejif-6266	234	6	is	be	AUX
ejif-6266	234	7	to	to	PART
ejif-6266	234	8	examine	examine	VERB
ejif-6266	234	9	the	the	DET
ejif-6266	234	10	significance	significance	NOUN
ejif-6266	234	11	of	of	ADP
ejif-6266	234	12	ijtihad	ijtihad	NOUN
ejif-6266	234	13	in	in	ADP
ejif-6266	234	14	malaysian	malaysian	ADJ
ejif-6266	234	15	takaful	takaful	ADJ
ejif-6266	234	16	businesses	business	NOUN
ejif-6266	234	17	.	.	PUNCT
ejif-6266	235	1	based	base	VERB
ejif-6266	235	2	on	on	ADP
ejif-6266	235	3	current	current	ADJ
ejif-6266	235	4	government	government	NOUN
ejif-6266	235	5	legislation	legislation	NOUN
ejif-6266	235	6	,	,	PUNCT
ejif-6266	235	7	it	it	PRON
ejif-6266	235	8	emphasises	emphasise	VERB
ejif-6266	235	9	compliance	compliance	NOUN
ejif-6266	235	10	with	with	ADP
ejif-6266	235	11	islamic	islamic	ADJ
ejif-6266	235	12	law	law	NOUN
ejif-6266	235	13	in	in	ADP
ejif-6266	235	14	the	the	DET
ejif-6266	235	15	implementation	implementation	NOUN
ejif-6266	235	16	of	of	ADP
ejif-6266	235	17	takaful	takaful	ADJ
ejif-6266	235	18	businesses	business	NOUN
ejif-6266	235	19	,	,	PUNCT
ejif-6266	235	20	ensuring	ensure	VERB
ejif-6266	235	21	that	that	SCONJ
ejif-6266	235	22	the	the	DET
ejif-6266	235	23	legislation	legislation	NOUN
ejif-6266	235	24	is	be	AUX
ejif-6266	235	25	more	more	ADV
ejif-6266	235	26	systematic	systematic	ADJ
ejif-6266	235	27	and	and	CCONJ
ejif-6266	235	28	aligned	align	VERB
ejif-6266	235	29	with	with	ADP
ejif-6266	235	30	the	the	DET
ejif-6266	235	31	islamic	islamic	ADJ
ejif-6266	235	32	financial	financial	ADJ
ejif-6266	235	33	system	system	NOUN
ejif-6266	235	34	practiced	practice	VERB
ejif-6266	235	35	in	in	ADP
ejif-6266	235	36	malaysia	malaysia	PROPN
ejif-6266	235	37	.	.	PUNCT
ejif-6266	236	1	administrative	administrative	ADJ
ejif-6266	236	2	and	and	CCONJ
ejif-6266	236	3	management	management	NOUN
ejif-6266	236	4	matters	matter	NOUN
ejif-6266	236	5	should	should	AUX
ejif-6266	236	6	be	be	AUX
ejif-6266	236	7	guided	guide	VERB
ejif-6266	236	8	by	by	ADP
ejif-6266	236	9	islamic	islamic	ADJ
ejif-6266	236	10	texts	text	NOUN
ejif-6266	236	11	and	and	CCONJ
ejif-6266	236	12	the	the	DET
ejif-6266	236	13	proper	proper	ADJ
ejif-6266	236	14	process	process	NOUN
ejif-6266	236	15	of	of	ADP
ejif-6266	236	16	ijtihad	ijtihad	NOUN
ejif-6266	236	17	.	.	PUNCT
ejif-6266	237	1	the	the	DET
ejif-6266	237	2	findings	finding	NOUN
ejif-6266	237	3	of	of	ADP
ejif-6266	237	4	this	this	DET
ejif-6266	237	5	study	study	NOUN
ejif-6266	237	6	point	point	NOUN
ejif-6266	237	7	in	in	ADP
ejif-6266	237	8	the	the	DET
ejif-6266	237	9	direction	direction	NOUN
ejif-6266	237	10	of	of	ADP
ejif-6266	237	11	investigating	investigate	VERB
ejif-6266	237	12	ways	way	NOUN
ejif-6266	237	13	to	to	PART
ejif-6266	237	14	develop	develop	VERB
ejif-6266	237	15	takaful	takaful	ADJ
ejif-6266	237	16	business	business	NOUN
ejif-6266	237	17	to	to	PART
ejif-6266	237	18	be	be	AUX
ejif-6266	237	19	more	more	ADV
ejif-6266	237	20	competitive	competitive	ADJ
ejif-6266	237	21	with	with	ADP
ejif-6266	237	22	implementation	implementation	NOUN
ejif-6266	237	23	of	of	ADP
ejif-6266	237	24	law	law	NOUN
ejif-6266	237	25	that	that	PRON
ejif-6266	237	26	are	be	AUX
ejif-6266	237	27	compliant	compliant	ADJ
ejif-6266	237	28	with	with	ADP
ejif-6266	237	29	islamic	islamic	ADJ
ejif-6266	237	30	principles	principle	NOUN
ejif-6266	237	31	.	.	PUNCT
ejif-6266	238	1	generally	generally	ADV
ejif-6266	238	2	,	,	PUNCT
ejif-6266	238	3	shariah	shariah	PROPN
ejif-6266	238	4	has	have	AUX
ejif-6266	238	5	been	be	AUX
ejif-6266	238	6	included	include	VERB
ejif-6266	238	7	into	into	ADP
ejif-6266	238	8	the	the	DET
ejif-6266	238	9	takaful	takaful	ADJ
ejif-6266	238	10	law	law	NOUN
ejif-6266	238	11	through	through	ADP
ejif-6266	238	12	ijtihad	ijtihad	NOUN
ejif-6266	238	13	,	,	PUNCT
ejif-6266	238	14	and	and	CCONJ
ejif-6266	238	15	these	these	DET
ejif-6266	238	16	regulations	regulation	NOUN
ejif-6266	238	17	contain	contain	VERB
ejif-6266	238	18	some	some	DET
ejif-6266	238	19	ijtihad	ijtihad	NOUN
ejif-6266	238	20	that	that	PRON
ejif-6266	238	21	are	be	AUX
ejif-6266	238	22	used	use	VERB
ejif-6266	238	23	as	as	ADP
ejif-6266	238	24	guidelines	guideline	NOUN
ejif-6266	238	25	for	for	ADP
ejif-6266	238	26	the	the	DET
ejif-6266	238	27	takaful	takaful	ADJ
ejif-6266	238	28	industry	industry	NOUN
ejif-6266	238	29	.	.	PUNCT
ejif-6266	239	1	ijtihad	ijtihad	VERB
ejif-6266	239	2	which	which	PRON
ejif-6266	239	3	has	have	AUX
ejif-6266	239	4	been	be	AUX
ejif-6266	239	5	codified	codify	VERB
ejif-6266	239	6	in	in	ADP
ejif-6266	239	7	the	the	DET
ejif-6266	239	8	legal	legal	ADJ
ejif-6266	239	9	framework	framework	NOUN
ejif-6266	239	10	,	,	PUNCT
ejif-6266	239	11	demonstrates	demonstrate	VERB
ejif-6266	239	12	that	that	SCONJ
ejif-6266	239	13	shariah	shariah	PROPN
ejif-6266	239	14	compliance	compliance	NOUN
ejif-6266	239	15	and	and	CCONJ
ejif-6266	239	16	governance	governance	NOUN
ejif-6266	239	17	in	in	ADP
ejif-6266	239	18	the	the	DET
ejif-6266	239	19	takaful	takaful	ADJ
ejif-6266	239	20	industry	industry	NOUN
ejif-6266	239	21	are	be	AUX
ejif-6266	239	22	given	give	VERB
ejif-6266	239	23	recognition	recognition	NOUN
ejif-6266	239	24	and	and	CCONJ
ejif-6266	239	25	authority	authority	NOUN
ejif-6266	239	26	in	in	ADP
ejif-6266	239	27	malaysian	malaysian	ADJ
ejif-6266	239	28	legislation	legislation	NOUN
ejif-6266	239	29	and	and	CCONJ
ejif-6266	239	30	civil	civil	ADJ
ejif-6266	239	31	law	law	NOUN
ejif-6266	239	32	.	.	PUNCT
ejif-6266	240	1	this	this	PRON
ejif-6266	240	2	can	can	AUX
ejif-6266	240	3	be	be	AUX
ejif-6266	240	4	observed	observe	VERB
ejif-6266	240	5	from	from	ADP
ejif-6266	240	6	the	the	DET
ejif-6266	240	7	legislation	legislation	NOUN
ejif-6266	240	8	that	that	PRON
ejif-6266	240	9	has	have	AUX
ejif-6266	240	10	been	be	AUX
ejif-6266	240	11	enacted	enact	VERB
ejif-6266	240	12	,	,	PUNCT
ejif-6266	240	13	which	which	PRON
ejif-6266	240	14	was	be	AUX
ejif-6266	240	15	fully	fully	ADV
ejif-6266	240	16	clarified	clarify	VERB
ejif-6266	240	17	and	and	CCONJ
ejif-6266	240	18	even	even	ADV
ejif-6266	240	19	provided	provide	VERB
ejif-6266	240	20	guidelines	guideline	NOUN
ejif-6266	240	21	for	for	ADP
ejif-6266	240	22	practice	practice	NOUN
ejif-6266	240	23	in	in	ADP
ejif-6266	240	24	the	the	DET
ejif-6266	240	25	takaful	takaful	ADJ
ejif-6266	240	26	industry	industry	NOUN
ejif-6266	240	27	in	in	ADP
ejif-6266	240	28	accordance	accordance	NOUN
ejif-6266	240	29	with	with	ADP
ejif-6266	240	30	the	the	DET
ejif-6266	240	31	ijtihad	ijtihad	NOUN
ejif-6266	240	32	conducted	conduct	VERB
ejif-6266	240	33	by	by	ADP
ejif-6266	240	34	sac	sac	NOUN
ejif-6266	240	35	.	.	PUNCT
ejif-6266	241	1	the	the	DET
ejif-6266	241	2	paper	paper	NOUN
ejif-6266	241	3	also	also	ADV
ejif-6266	241	4	records	record	VERB
ejif-6266	241	5	the	the	DET
ejif-6266	241	6	following	follow	VERB
ejif-6266	241	7	results	result	NOUN
ejif-6266	241	8	:	:	PUNCT
ejif-6266	241	9	•	•	NUM
ejif-6266	241	10	ijtihad	ijtihad	NOUN
ejif-6266	241	11	that	that	PRON
ejif-6266	241	12	has	have	AUX
ejif-6266	241	13	been	be	AUX
ejif-6266	241	14	incorporated	incorporate	VERB
ejif-6266	241	15	into	into	ADP
ejif-6266	241	16	takaful	takaful	ADJ
ejif-6266	241	17	business	business	NOUN
ejif-6266	241	18	regulation	regulation	NOUN
ejif-6266	241	19	assists	assist	VERB
ejif-6266	241	20	in	in	ADP
ejif-6266	241	21	creating	create	VERB
ejif-6266	241	22	a	a	DET
ejif-6266	241	23	structured	structured	ADJ
ejif-6266	241	24	framework	framework	NOUN
ejif-6266	241	25	for	for	SCONJ
ejif-6266	241	26	scholars	scholar	NOUN
ejif-6266	241	27	to	to	PART
ejif-6266	241	28	interpret	interpret	VERB
ejif-6266	241	29	islamic	islamic	ADJ
ejif-6266	241	30	law	law	NOUN
ejif-6266	241	31	while	while	SCONJ
ejif-6266	241	32	adhering	adhere	VERB
ejif-6266	241	33	to	to	ADP
ejif-6266	241	34	certain	certain	ADJ
ejif-6266	241	35	guidelines	guideline	NOUN
ejif-6266	241	36	.	.	PUNCT
ejif-6266	242	1	•	•	NUM
ejif-6266	242	2	legal	legal	ADJ
ejif-6266	242	3	decisions	decision	NOUN
ejif-6266	242	4	related	relate	VERB
ejif-6266	242	5	to	to	ADP
ejif-6266	242	6	religious	religious	ADJ
ejif-6266	242	7	matters	matter	NOUN
ejif-6266	242	8	must	must	AUX
ejif-6266	242	9	be	be	AUX
ejif-6266	242	10	addressed	address	VERB
ejif-6266	242	11	by	by	ADP
ejif-6266	242	12	experts	expert	NOUN
ejif-6266	242	13	.	.	PUNCT
ejif-6266	243	1	therefore	therefore	ADV
ejif-6266	243	2	,	,	PUNCT
ejif-6266	243	3	in	in	ADP
ejif-6266	243	4	this	this	DET
ejif-6266	243	5	case	case	NOUN
ejif-6266	243	6	the	the	DET
ejif-6266	243	7	malaysian	malaysian	ADJ
ejif-6266	243	8	islamic	islamic	ADJ
ejif-6266	243	9	financial	financial	ADJ
ejif-6266	243	10	law	law	NOUN
ejif-6266	243	11	system	system	NOUN
ejif-6266	243	12	applies	apply	VERB
ejif-6266	243	13	the	the	DET
ejif-6266	243	14	legal	legal	ADJ
ejif-6266	243	15	ruling	ruling	NOUN
ejif-6266	243	16	that	that	PRON
ejif-6266	243	17	resulted	result	VERB
ejif-6266	243	18	from	from	ADP
ejif-6266	243	19	ijtihad	ijtihad	ADJ
ejif-6266	243	20	scholars	scholar	NOUN
ejif-6266	243	21	.	.	PUNCT
ejif-6266	244	1	•	•	NUM
ejif-6266	244	2	codification	codification	NOUN
ejif-6266	244	3	of	of	ADP
ejif-6266	244	4	islamic	islamic	ADJ
ejif-6266	244	5	law	law	NOUN
ejif-6266	244	6	is	be	AUX
ejif-6266	244	7	required	require	VERB
ejif-6266	244	8	to	to	PART
ejif-6266	244	9	achieve	achieve	VERB
ejif-6266	244	10	uniformity	uniformity	NOUN
ejif-6266	244	11	.	.	PUNCT
ejif-6266	245	1	in	in	ADP
ejif-6266	245	2	fact	fact	NOUN
ejif-6266	245	3	,	,	PUNCT
ejif-6266	245	4	it	it	PRON
ejif-6266	245	5	upholds	uphold	VERB
ejif-6266	245	6	essential	essential	ADJ
ejif-6266	245	7	elements	element	NOUN
ejif-6266	245	8	of	of	ADP
ejif-6266	245	9	legality	legality	NOUN
ejif-6266	245	10	like	like	ADP
ejif-6266	245	11	providing	provide	VERB
ejif-6266	245	12	notice	notice	NOUN
ejif-6266	245	13	of	of	ADP
ejif-6266	245	14	what	what	PRON
ejif-6266	245	15	is	be	AUX
ejif-6266	245	16	prohibited	prohibit	VERB
ejif-6266	245	17	and	and	CCONJ
ejif-6266	245	18	establishing	establish	VERB
ejif-6266	245	19	uniformity	uniformity	NOUN
ejif-6266	245	20	to	to	PART
ejif-6266	245	21	address	address	VERB
ejif-6266	245	22	the	the	DET
ejif-6266	245	23	similar	similar	ADJ
ejif-6266	245	24	issues	issue	NOUN
ejif-6266	245	25	.	.	PUNCT
ejif-6266	246	1	•	•	NUM
ejif-6266	246	2	laws	law	NOUN
ejif-6266	246	3	and	and	CCONJ
ejif-6266	246	4	regulations	regulation	NOUN
ejif-6266	246	5	should	should	AUX
ejif-6266	246	6	refer	refer	VERB
ejif-6266	246	7	to	to	ADP
ejif-6266	246	8	current	current	ADJ
ejif-6266	246	9	reality	reality	NOUN
ejif-6266	246	10	and	and	CCONJ
ejif-6266	246	11	needs	need	NOUN
ejif-6266	246	12	in	in	ADP
ejif-6266	246	13	accordance	accordance	NOUN
ejif-6266	246	14	with	with	ADP
ejif-6266	246	15	the	the	DET
ejif-6266	246	16	concept	concept	NOUN
ejif-6266	246	17	of	of	ADP
ejif-6266	246	18	ijtihad	ijtihad	NOUN
ejif-6266	246	19	which	which	PRON
ejif-6266	246	20	is	be	AUX
ejif-6266	246	21	flexible	flexible	ADJ
ejif-6266	246	22	(	(	PUNCT
ejif-6266	246	23	murunah	murunah	PROPN
ejif-6266	246	24	)	)	PUNCT
ejif-6266	246	25	and	and	CCONJ
ejif-6266	246	26	practical	practical	ADJ
ejif-6266	246	27	.	.	PUNCT
ejif-6266	247	1	it	it	PRON
ejif-6266	247	2	allows	allow	VERB
ejif-6266	247	3	that	that	SCONJ
ejif-6266	247	4	legal	legal	ADJ
ejif-6266	247	5	decisions	decision	NOUN
ejif-6266	247	6	may	may	AUX
ejif-6266	247	7	change	change	VERB
ejif-6266	247	8	according	accord	VERB
ejif-6266	247	9	to	to	ADP
ejif-6266	247	10	circumstances	circumstance	NOUN
ejif-6266	247	11	and	and	CCONJ
ejif-6266	247	12	the	the	DET
ejif-6266	247	13	changing	change	VERB
ejif-6266	247	14	maslahah	maslahah	NOUN
ejif-6266	247	15	of	of	ADP
ejif-6266	247	16	society	society	NOUN
ejif-6266	247	17	throughout	throughout	ADP
ejif-6266	247	18	the	the	DET
ejif-6266	247	19	ages	age	NOUN
ejif-6266	247	20	.	.	PUNCT
ejif-6266	248	1	finally	finally	ADV
ejif-6266	248	2	,	,	PUNCT
ejif-6266	248	3	this	this	DET
ejif-6266	248	4	study	study	NOUN
ejif-6266	248	5	can	can	AUX
ejif-6266	248	6	contribute	contribute	VERB
ejif-6266	248	7	to	to	ADP
ejif-6266	248	8	future	future	ADJ
ejif-6266	248	9	studies	study	NOUN
ejif-6266	248	10	as	as	ADP
ejif-6266	248	11	new	new	ADJ
ejif-6266	248	12	knowledge	knowledge	NOUN
ejif-6266	248	13	about	about	ADP
ejif-6266	248	14	the	the	DET
ejif-6266	248	15	significance	significance	NOUN
ejif-6266	248	16	of	of	ADP
ejif-6266	248	17	ijtihad	ijtihad	NOUN
ejif-6266	248	18	which	which	PRON
ejif-6266	248	19	has	have	AUX
ejif-6266	248	20	been	be	AUX
ejif-6266	248	21	embedded	embed	VERB
ejif-6266	248	22	in	in	ADP
ejif-6266	248	23	takaful	takaful	ADJ
ejif-6266	248	24	business	business	NOUN
ejif-6266	248	25	's	's	PART
ejif-6266	248	26	regulation	regulation	NOUN
ejif-6266	248	27	in	in	ADP
ejif-6266	248	28	malaysia	malaysia	PROPN
ejif-6266	248	29	.	.	PUNCT
ejif-6266	249	1	furthermore	furthermore	ADV
ejif-6266	249	2	,	,	PUNCT
ejif-6266	249	3	the	the	DET
ejif-6266	249	4	existence	existence	NOUN
ejif-6266	249	5	of	of	ADP
ejif-6266	249	6	such	such	DET
ejif-6266	249	7	a	a	DET
ejif-6266	249	8	legal	legal	ADJ
ejif-6266	249	9	framework	framework	NOUN
ejif-6266	249	10	related	relate	VERB
ejif-6266	249	11	to	to	ADP
ejif-6266	249	12	islamic	islamic	ADJ
ejif-6266	249	13	finance	finance	NOUN
ejif-6266	249	14	demonstrates	demonstrate	VERB
ejif-6266	249	15	the	the	DET
ejif-6266	249	16	proactive	proactive	ADJ
ejif-6266	249	17	nature	nature	NOUN
ejif-6266	249	18	of	of	ADP
ejif-6266	249	19	bnm	bnm	PROPN
ejif-6266	249	20	in	in	ADP
ejif-6266	249	21	developing	develop	VERB
ejif-6266	249	22	malaysia	malaysia	PROPN
ejif-6266	249	23	’s	’s	PART
ejif-6266	249	24	legal	legal	ADJ
ejif-6266	249	25	framework	framework	NOUN
ejif-6266	249	26	in	in	ADP
ejif-6266	249	27	line	line	NOUN
ejif-6266	249	28	with	with	ADP
ejif-6266	249	29	shariah	shariah	PROPN
ejif-6266	249	30	.	.	PUNCT
ejif-6266	250	1	european	european	PROPN
ejif-6266	250	2	journal	journal	PROPN
ejif-6266	250	3	of	of	ADP
ejif-6266	250	4	islamic	islamic	PROPN
ejif-6266	250	5	finance	finance	PROPN
ejif-6266	250	6	issn	issn	PROPN
ejif-6266	250	7	:	:	PUNCT
ejif-6266	250	8	2421	2421	NUM
ejif-6266	250	9	-	-	SYM
ejif-6266	250	10	2172	2172	NUM
ejif-6266	250	11	doi	doi	NOUN
ejif-6266	250	12	:	:	PUNCT
ejif-6266	250	13	10.13135/2421	10.13135/2421	NUM
ejif-6266	250	14	-	-	SYM
ejif-6266	250	15	2172/6266	2172/6266	NUM
ejif-6266	250	16	published	publish	VERB
ejif-6266	250	17	by	by	ADP
ejif-6266	250	18	university	university	PROPN
ejif-6266	250	19	of	of	ADP
ejif-6266	250	20	turin	turin	PROPN
ejif-6266	251	1	https://www.ojs.unito.it/index.php/ejif/index	https://www.ojs.unito.it/index.php/ejif/index	PROPN
ejif-6266	251	2	ejif	ejif	PROPN
ejif-6266	251	3	content	content	NOUN
ejif-6266	251	4	is	be	AUX
ejif-6266	251	5	licensed	license	VERB
ejif-6266	251	6	under	under	ADP
ejif-6266	251	7	a	a	DET
ejif-6266	251	8	creative	creative	ADJ
ejif-6266	251	9	commons	common	NOUN
ejif-6266	251	10	attribution	attribution	NOUN
ejif-6266	251	11	4.0	4.0	NUM
ejif-6266	251	12	international	international	ADJ
ejif-6266	251	13	license	license	NOUN
ejif-6266	251	14	18	18	NUM
ejif-6266	251	15	references	reference	NOUN
ejif-6266	251	16	‘	'	PUNCT
ejif-6266	251	17	aaoifihistory	aaoifihistory	NOUN
ejif-6266	251	18	’	'	PUNCT
ejif-6266	251	19	,	,	PUNCT
ejif-6266	251	20	access	access	NOUN
ejif-6266	251	21	21	21	NUM
ejif-6266	251	22	may	may	PROPN
ejif-6266	251	23	2020	2020	NUM
ejif-6266	251	24	,	,	PUNCT
ejif-6266	251	25	http://aaoifi.com/our-history/?lang=en	http://aaoifi.com/our-history/?lang=en	INTJ
ejif-6266	251	26	,	,	PUNCT
ejif-6266	251	27	abd	abd	PROPN
ejif-6266	251	28	-	-	PUNCT
ejif-6266	251	29	allah	allah	PROPN
ejif-6266	251	30	,	,	PUNCT
ejif-6266	251	31	u.	u.	PROPN
ejif-6266	251	32	(	(	PUNCT
ejif-6266	251	33	2006	2006	NUM
ejif-6266	251	34	)	)	PUNCT
ejif-6266	251	35	.	.	PUNCT
ejif-6266	252	1	innovation	innovation	NOUN
ejif-6266	252	2	&	&	CCONJ
ejif-6266	252	3	creativity	creativity	NOUN
ejif-6266	252	4	in	in	ADP
ejif-6266	252	5	islam	islam	PROPN
ejif-6266	252	6	.	.	PUNCT
ejif-6266	253	1	chicago	chicago	PROPN
ejif-6266	253	2	,	,	PUNCT
ejif-6266	253	3	il	il	PROPN
ejif-6266	253	4	:	:	PUNCT
ejif-6266	253	5	the	the	DET
ejif-6266	253	6	oasis	oasis	NOUN
ejif-6266	253	7	initiative	initiative	NOUN
ejif-6266	253	8	.	.	PUNCT
ejif-6266	254	1	available	available	ADJ
ejif-6266	254	2	at	at	ADP
ejif-6266	254	3	https://www.theoasisinitiative.org/innovation-creativity-in-islam	https://www.theoasisinitiative.org/innovation-creativity-in-islam	PROPN
ejif-6266	254	4	abdul	abdul	PROPN
ejif-6266	254	5	rahman	rahman	PROPN
ejif-6266	254	6	,	,	PUNCT
ejif-6266	254	7	z.	z.	PROPN
ejif-6266	254	8	and	and	CCONJ
ejif-6266	254	9	redzuan	redzuan	PROPN
ejif-6266	254	10	,	,	PUNCT
ejif-6266	254	11	h.	h.	PROPN
ejif-6266	254	12	(	(	PUNCT
ejif-6266	254	13	2009	2009	NUM
ejif-6266	254	14	)	)	PUNCT
ejif-6266	254	15	.	.	PUNCT
ejif-6266	255	1	takaful	takaful	ADJ
ejif-6266	255	2	:	:	PUNCT
ejif-6266	255	3	the	the	DET
ejif-6266	255	4	21st	21st	ADJ
ejif-6266	255	5	century	century	NOUN
ejif-6266	255	6	insurance	insurance	NOUN
ejif-6266	255	7	innovation	innovation	NOUN
ejif-6266	255	8	.	.	PUNCT
ejif-6266	256	1	mcgraw	mcgraw	PROPN
ejif-6266	256	2	-	-	PUNCT
ejif-6266	256	3	hill	hill	NOUN
ejif-6266	256	4	:	:	PUNCT
ejif-6266	256	5	kuala	kuala	PROPN
ejif-6266	256	6	lumpur	lumpur	PROPN
ejif-6266	256	7	,	,	PUNCT
ejif-6266	256	8	malaysia	malaysia	PROPN
ejif-6266	256	9	.	.	PUNCT
ejif-6266	257	1	abozaid	abozaid	PROPN
ejif-6266	257	2	,	,	PUNCT
ejif-6266	257	3	a.	a.	PROPN
ejif-6266	257	4	(	(	PUNCT
ejif-6266	257	5	2016	2016	NUM
ejif-6266	257	6	)	)	PUNCT
ejif-6266	257	7	.	.	PUNCT
ejif-6266	258	1	critical	critical	ADJ
ejif-6266	258	2	review	review	NOUN
ejif-6266	258	3	of	of	ADP
ejif-6266	258	4	the	the	DET
ejif-6266	258	5	tools	tool	NOUN
ejif-6266	258	6	of	of	ADP
ejif-6266	258	7	ijtihad	ijtihad	NOUN
ejif-6266	258	8	used	use	VERB
ejif-6266	258	9	in	in	ADP
ejif-6266	258	10	islamic	islamic	ADJ
ejif-6266	258	11	finance	finance	PROPN
ejif-6266	258	12	.	.	PUNCT
ejif-6266	259	1	journal	journal	PROPN
ejif-6266	259	2	of	of	ADP
ejif-6266	259	3	islamic	islamic	ADJ
ejif-6266	259	4	economic	economic	ADJ
ejif-6266	259	5	studies	study	NOUN
ejif-6266	259	6	,	,	PUNCT
ejif-6266	259	7	24(1	24(1	NUM
ejif-6266	259	8	)	)	PUNCT
ejif-6266	259	9	,	,	PUNCT
ejif-6266	259	10	77	77	NUM
ejif-6266	259	11	-	-	SYM
ejif-6266	259	12	94	94	NUM
ejif-6266	259	13	.	.	PUNCT
ejif-6266	260	1	ahmad	ahmad	PROPN
ejif-6266	260	2	sufyan	sufyan	PROPN
ejif-6266	260	3	che	che	PROPN
ejif-6266	260	4	abdullah	abdullah	PROPN
ejif-6266	260	5	dan	dan	PROPN
ejif-6266	260	6	ab	ab	PROPN
ejif-6266	260	7	mumin	mumin	PROPN
ejif-6266	260	8	ab	ab	PROPN
ejif-6266	260	9	ghani	ghani	PROPN
ejif-6266	260	10	.	.	PUNCT
ejif-6266	261	1	(	(	PUNCT
ejif-6266	261	2	2008	2008	NUM
ejif-6266	261	3	)	)	PUNCT
ejif-6266	261	4	.	.	PUNCT
ejif-6266	262	1	‘	'	PUNCT
ejif-6266	262	2	uruf	uruf	ADJ
ejif-6266	262	3	dan	dan	PROPN
ejif-6266	262	4	justifikasinya	justifikasinya	PROPN
ejif-6266	262	5	dalam	dalam	PROPN
ejif-6266	262	6	analisis	analisis	PROPN
ejif-6266	262	7	hukum	hukum	PROPN
ejif-6266	262	8	fiqh	fiqh	PROPN
ejif-6266	262	9	almuamalat	almuamalat	NOUN
ejif-6266	262	10	[	[	X
ejif-6266	262	11	‘	'	PUNCT
ejif-6266	262	12	urf	urf	NOUN
ejif-6266	262	13	and	and	CCONJ
ejif-6266	262	14	its	its	PRON
ejif-6266	262	15	justification	justification	NOUN
ejif-6266	262	16	in	in	ADP
ejif-6266	262	17	the	the	DET
ejif-6266	262	18	analysis	analysis	NOUN
ejif-6266	262	19	of	of	ADP
ejif-6266	262	20	law	law	NOUN
ejif-6266	262	21	of	of	ADP
ejif-6266	262	22	fiqh	fiqh	PROPN
ejif-6266	262	23	muamalat	muamalat	NOUN
ejif-6266	262	24	]	]	PUNCT
ejif-6266	262	25	,	,	PUNCT
ejif-6266	262	26	jurnal	jurnal	ADJ
ejif-6266	262	27	syariah	syariah	NOUN
ejif-6266	262	28	,	,	PUNCT
ejif-6266	262	29	16(2	16(2	NUM
ejif-6266	262	30	)	)	PUNCT
ejif-6266	262	31	,	,	PUNCT
ejif-6266	262	32	421	421	NUM
ejif-6266	262	33	.	.	PUNCT
ejif-6266	263	1	ahmed	ahmed	PROPN
ejif-6266	263	2	t.	t.	PROPN
ejif-6266	263	3	(	(	PUNCT
ejif-6266	263	4	2015	2015	NUM
ejif-6266	263	5	)	)	PUNCT
ejif-6266	263	6	.	.	PUNCT
ejif-6266	264	1	islamic	islamic	PROPN
ejif-6266	264	2	finance	finance	PROPN
ejif-6266	264	3	ijtihad	ijtihad	VERB
ejif-6266	264	4	in	in	ADP
ejif-6266	264	5	the	the	DET
ejif-6266	264	6	information	information	NOUN
ejif-6266	264	7	age	age	NOUN
ejif-6266	264	8	:	:	PUNCT
ejif-6266	264	9	quo	quo	NOUN
ejif-6266	264	10	vadis	vadis	NOUN
ejif-6266	264	11	?	?	PUNCT
ejif-6266	265	1	in	in	ADP
ejif-6266	265	2	h	h	PROPN
ejif-6266	265	3	a	a	DET
ejif-6266	265	4	el	el	PROPN
ejif-6266	265	5	-	-	PUNCT
ejif-6266	265	6	karanshawy	karanshawy	PROPN
ejif-6266	265	7	et	et	PROPN
ejif-6266	265	8	al	al	PROPN
ejif-6266	265	9	.	.	PROPN
ejif-6266	265	10	(	(	PUNCT
ejif-6266	265	11	eds	ed	NOUN
ejif-6266	265	12	.	.	PUNCT
ejif-6266	265	13	)	)	PUNCT
ejif-6266	265	14	ethics	ethic	NOUN
ejif-6266	265	15	,	,	PUNCT
ejif-6266	265	16	governance	governance	NOUN
ejif-6266	265	17	and	and	CCONJ
ejif-6266	265	18	regulation	regulation	NOUN
ejif-6266	265	19	in	in	ADP
ejif-6266	265	20	islamic	islamic	ADJ
ejif-6266	265	21	finance	finance	PROPN
ejif-6266	265	22	.	.	PUNCT
ejif-6266	266	1	doha	doha	PROPN
ejif-6266	266	2	,	,	PUNCT
ejif-6266	266	3	qatar	qatar	PROPN
ejif-6266	266	4	:	:	PUNCT
ejif-6266	266	5	bloomsbury	bloomsbury	PROPN
ejif-6266	266	6	qatar	qatar	PROPN
ejif-6266	266	7	foundation	foundation	PROPN
ejif-6266	266	8	.	.	PUNCT
ejif-6266	267	1	al	al	PROPN
ejif-6266	267	2	-	-	PUNCT
ejif-6266	267	3	ghazali	ghazali	PROPN
ejif-6266	267	4	,	,	PUNCT
ejif-6266	267	5	muhammad	muhammad	PROPN
ejif-6266	267	6	ibn	ibn	PROPN
ejif-6266	267	7	muhammad	muhammad	PROPN
ejif-6266	267	8	.	.	PUNCT
ejif-6266	267	9	(	(	PUNCT
ejif-6266	267	10	2005	2005	NUM
ejif-6266	267	11	)	)	PUNCT
ejif-6266	267	12	.	.	PUNCT
ejif-6266	268	1	al	al	PROPN
ejif-6266	268	2	-	-	PUNCT
ejif-6266	268	3	mustasfa	mustasfa	PROPN
ejif-6266	268	4	min	min	NOUN
ejif-6266	268	5	`	`	PUNCT
ejif-6266	268	6	ilm	ilm	NOUN
ejif-6266	268	7	al	al	PROPN
ejif-6266	268	8	-	-	PROPN
ejif-6266	268	9	usul	usul	PROPN
ejif-6266	268	10	.	.	PUNCT
ejif-6266	269	1	(	(	PUNCT
ejif-6266	269	2	j.	j.	PROPN
ejif-6266	269	3	1	1	NUM
ejif-6266	269	4	)	)	PUNCT
ejif-6266	269	5	.	.	PUNCT
ejif-6266	270	1	(	(	PUNCT
ejif-6266	270	2	c.	c.	NOUN
ejif-6266	270	3	3	3	NUM
ejif-6266	270	4	)	)	PUNCT
ejif-6266	270	5	.	.	PUNCT
ejif-6266	271	1	beirut	beirut	PROPN
ejif-6266	271	2	:	:	PUNCT
ejif-6266	271	3	dar	dar	PROPN
ejif-6266	271	4	ihya	ihya	PROPN
ejif-6266	271	5	’	'	PUNCT
ejif-6266	271	6	al	al	PROPN
ejif-6266	271	7	-	-	PUNCT
ejif-6266	271	8	turath	turath	NOUN
ejif-6266	271	9	al`arabi	al`arabi	PROPN
ejif-6266	271	10	.	.	PUNCT
ejif-6266	272	1	arif	arif	PROPN
ejif-6266	272	2	,	,	PUNCT
ejif-6266	272	3	m.	m.	PROPN
ejif-6266	272	4	i.	i.	PROPN
ejif-6266	272	5	a.	a.	PROPN
ejif-6266	272	6	m.	m.	PROPN
ejif-6266	272	7	,	,	PUNCT
ejif-6266	272	8	&	&	CCONJ
ejif-6266	272	9	markom	markom	PROPN
ejif-6266	272	10	,	,	PUNCT
ejif-6266	272	11	r.	r.	PROPN
ejif-6266	272	12	(	(	PUNCT
ejif-6266	272	13	2017	2017	NUM
ejif-6266	272	14	)	)	PUNCT
ejif-6266	272	15	.	.	PUNCT
ejif-6266	273	1	status	status	PROPN
ejif-6266	273	2	quo	quo	PROPN
ejif-6266	273	3	perundangan	perundangan	NOUN
ejif-6266	273	4	majlis	majlis	NOUN
ejif-6266	273	5	penasihat	penasihat	PRON
ejif-6266	273	6	syariah	syariah	PROPN
ejif-6266	273	7	dalam	dalam	PROPN
ejif-6266	273	8	kerangka	kerangka	PROPN
ejif-6266	273	9	kerja	kerja	PROPN
ejif-6266	273	10	tadbir	tadbir	PROPN
ejif-6266	273	11	urus	urus	PROPN
ejif-6266	273	12	syariah	syariah	PROPN
ejif-6266	273	13	bagi	bagi	PROPN
ejif-6266	273	14	sistem	sistem	PROPN
ejif-6266	273	15	perbankan	perbankan	PROPN
ejif-6266	274	1	islam	islam	PROPN
ejif-6266	274	2	di	di	PROPN
ejif-6266	274	3	malaysia	malaysia	PROPN
ejif-6266	274	4	selepas	selepas	PROPN
ejif-6266	274	5	akta	akta	PROPN
ejif-6266	274	6	perkhidmatan	perkhidmatan	PROPN
ejif-6266	274	7	kewangan	kewangan	PROPN
ejif-6266	275	1	islam	islam	PROPN
ejif-6266	275	2	2013	2013	NUM
ejif-6266	276	1	[	[	X
ejif-6266	276	2	the	the	DET
ejif-6266	276	3	legal	legal	ADJ
ejif-6266	276	4	status	status	NOUN
ejif-6266	276	5	quo	quo	NOUN
ejif-6266	276	6	of	of	ADP
ejif-6266	276	7	the	the	DET
ejif-6266	276	8	shariah	shariah	PROPN
ejif-6266	276	9	advisory	advisory	PROPN
ejif-6266	276	10	council	council	PROPN
ejif-6266	276	11	in	in	ADP
ejif-6266	276	12	shariah	shariah	PROPN
ejif-6266	276	13	governance	governance	NOUN
ejif-6266	276	14	framework	framework	NOUN
ejif-6266	276	15	for	for	ADP
ejif-6266	276	16	the	the	DET
ejif-6266	276	17	islamic	islamic	ADJ
ejif-6266	276	18	banking	banking	NOUN
ejif-6266	276	19	system	system	NOUN
ejif-6266	276	20	in	in	ADP
ejif-6266	276	21	malaysia	malaysia	PROPN
ejif-6266	276	22	after	after	SCONJ
ejif-6266	276	23	the	the	DET
ejif-6266	276	24	islamic	islamic	PROPN
ejif-6266	276	25	financial	financial	PROPN
ejif-6266	276	26	services	services	PROPN
ejif-6266	276	27	act	act	VERB
ejif-6266	276	28	2013	2013	NUM
ejif-6266	276	29	]	]	PUNCT
ejif-6266	276	30	,	,	PUNCT
ejif-6266	276	31	jurnal	jurnal	ADJ
ejif-6266	276	32	undang	undang	PROPN
ejif-6266	276	33	-	-	PUNCT
ejif-6266	276	34	undang	undang	PROPN
ejif-6266	276	35	dan	dan	PROPN
ejif-6266	276	36	masyarakat	masyarakat	PROPN
ejif-6266	276	37	,	,	PUNCT
ejif-6266	276	38	21	21	NUM
ejif-6266	276	39	,	,	PUNCT
ejif-6266	276	40	63	63	NUM
ejif-6266	276	41	-	-	SYM
ejif-6266	276	42	71	71	NUM
ejif-6266	276	43	,	,	PUNCT
ejif-6266	276	44	https://doi.org./10.17576	https://doi.org./10.17576	NOUN
ejif-6266	276	45	/	/	SYM
ejif-6266	276	46	juum-2017	juum-2017	NOUN
ejif-6266	276	47	-	-	PUNCT
ejif-6266	276	48	21	21	NUM
ejif-6266	276	49	-	-	SYM
ejif-6266	276	50	07	07	NUM
ejif-6266	276	51	bakar	bakar	NOUN
ejif-6266	276	52	m.	m.	PROPN
ejif-6266	276	53	d.	d.	PROPN
ejif-6266	276	54	(	(	PUNCT
ejif-6266	276	55	2002	2002	NUM
ejif-6266	276	56	)	)	PUNCT
ejif-6266	276	57	.	.	PUNCT
ejif-6266	277	1	the	the	DET
ejif-6266	277	2	shariah	shariah	PROPN
ejif-6266	277	3	supervisory	supervisory	ADJ
ejif-6266	277	4	board	board	NOUN
ejif-6266	277	5	and	and	CCONJ
ejif-6266	277	6	issues	issue	NOUN
ejif-6266	277	7	of	of	ADP
ejif-6266	277	8	shariah	shariah	PROPN
ejif-6266	277	9	rulings	ruling	NOUN
ejif-6266	277	10	and	and	CCONJ
ejif-6266	277	11	their	their	PRON
ejif-6266	277	12	harmonisation	harmonisation	NOUN
ejif-6266	277	13	in	in	ADP
ejif-6266	277	14	islamic	islamic	ADJ
ejif-6266	277	15	banking	banking	NOUN
ejif-6266	277	16	and	and	CCONJ
ejif-6266	277	17	finance	finance	NOUN
ejif-6266	277	18	.	.	PUNCT
ejif-6266	278	1	in	in	ADP
ejif-6266	278	2	:	:	PUNCT
ejif-6266	278	3	archer	archer	PROPN
ejif-6266	278	4	s	s	PROPN
ejif-6266	278	5	,	,	PUNCT
ejif-6266	278	6	karim	karim	PROPN
ejif-6266	278	7	raa	raa	PROPN
ejif-6266	278	8	(	(	PUNCT
ejif-6266	278	9	eds	ed	NOUN
ejif-6266	278	10	.	.	PUNCT
ejif-6266	278	11	)	)	PUNCT
ejif-6266	279	1	islamic	islamic	ADJ
ejif-6266	279	2	finance	finance	NOUN
ejif-6266	279	3	:	:	PUNCT
ejif-6266	279	4	innovation	innovation	NOUN
ejif-6266	279	5	and	and	CCONJ
ejif-6266	279	6	growth	growth	NOUN
ejif-6266	279	7	.	.	PUNCT
ejif-6266	280	1	euromoney	euromoney	NOUN
ejif-6266	280	2	books	book	NOUN
ejif-6266	280	3	&	&	CCONJ
ejif-6266	280	4	aaoifi	aaoifi	PROPN
ejif-6266	280	5	.	.	PUNCT
ejif-6266	281	1	bank	bank	PROPN
ejif-6266	281	2	negara	negara	PROPN
ejif-6266	281	3	malaysia	malaysia	PROPN
ejif-6266	281	4	,	,	PUNCT
ejif-6266	281	5	resolusi	resolusi	PROPN
ejif-6266	281	6	syariah	syariah	PROPN
ejif-6266	281	7	dalam	dalam	PROPN
ejif-6266	281	8	kewangan	kewangan	PROPN
ejif-6266	281	9	islam	islam	PROPN
ejif-6266	281	10	majlis	majlis	PROPN
ejif-6266	281	11	penasihat	penasihat	PRON
ejif-6266	281	12	syariah	syariah	PROPN
ejif-6266	281	13	bank	bank	PROPN
ejif-6266	281	14	negara	negara	PROPN
ejif-6266	281	15	malaysia	malaysia	PROPN
ejif-6266	281	16	edisi	edisi	VERB
ejif-6266	281	17	ketiga	ketiga	PROPN
ejif-6266	282	1	[	[	X
ejif-6266	282	2	shariah	shariah	PROPN
ejif-6266	282	3	resolution	resolution	NOUN
ejif-6266	282	4	in	in	ADP
ejif-6266	282	5	islamic	islamic	PROPN
ejif-6266	282	6	finance	finance	PROPN
ejif-6266	282	7	shariah	shariah	PROPN
ejif-6266	282	8	advisory	advisory	PROPN
ejif-6266	282	9	councils	councils	PROPN
ejif-6266	282	10	third	third	PROPN
ejif-6266	282	11	edition	edition	PROPN
ejif-6266	282	12	]	]	PUNCT
ejif-6266	282	13	.	.	PUNCT
ejif-6266	283	1	billah	billah	PROPN
ejif-6266	283	2	,	,	PUNCT
ejif-6266	283	3	m.	m.	NOUN
ejif-6266	283	4	m.	m.	NOUN
ejif-6266	283	5	(	(	PUNCT
ejif-6266	283	6	2003	2003	NUM
ejif-6266	283	7	)	)	PUNCT
ejif-6266	283	8	.	.	PUNCT
ejif-6266	284	1	islamic	islamic	ADJ
ejif-6266	284	2	and	and	CCONJ
ejif-6266	284	3	modern	modern	ADJ
ejif-6266	284	4	insurance	insurance	NOUN
ejif-6266	284	5	principles	principle	NOUN
ejif-6266	284	6	and	and	CCONJ
ejif-6266	284	7	practices	practice	NOUN
ejif-6266	284	8	.	.	PUNCT
ejif-6266	285	1	ilmiah	ilmiah	NOUN
ejif-6266	285	2	publisher	publisher	NOUN
ejif-6266	285	3	:	:	PUNCT
ejif-6266	285	4	kuala	kuala	PROPN
ejif-6266	285	5	lumpur	lumpur	PROPN
ejif-6266	285	6	.	.	PUNCT
ejif-6266	285	7	borhan	borhan	PROPN
ejif-6266	285	8	,	,	PUNCT
ejif-6266	285	9	j.	j.	PROPN
ejif-6266	285	10	t.	t.	PROPN
ejif-6266	285	11	,	,	PUNCT
ejif-6266	285	12	&	&	CCONJ
ejif-6266	285	13	saari	saari	PROPN
ejif-6266	285	14	,	,	PUNCT
ejif-6266	285	15	c.	c.	PROPN
ejif-6266	285	16	z.	z.	PROPN
ejif-6266	285	17	(	(	PUNCT
ejif-6266	285	18	2003	2003	NUM
ejif-6266	285	19	)	)	PUNCT
ejif-6266	285	20	.	.	PUNCT
ejif-6266	286	1	the	the	DET
ejif-6266	286	2	principle	principle	NOUN
ejif-6266	286	3	of	of	ADP
ejif-6266	286	4	al	al	PROPN
ejif-6266	286	5	-	-	PUNCT
ejif-6266	286	6	takaful	takaful	ADJ
ejif-6266	286	7	(	(	PUNCT
ejif-6266	286	8	collective	collective	ADJ
ejif-6266	286	9	responsibility	responsibility	NOUN
ejif-6266	286	10	)	)	PUNCT
ejif-6266	286	11	in	in	ADP
ejif-6266	286	12	islam	islam	PROPN
ejif-6266	286	13	and	and	CCONJ
ejif-6266	286	14	its	its	PRON
ejif-6266	286	15	practice	practice	NOUN
ejif-6266	286	16	in	in	ADP
ejif-6266	286	17	the	the	DET
ejif-6266	286	18	operations	operation	NOUN
ejif-6266	286	19	of	of	ADP
ejif-6266	286	20	syarikat	syarikat	PROPN
ejif-6266	286	21	takaful	takaful	PROPN
ejif-6266	286	22	malaysia	malaysia	PROPN
ejif-6266	286	23	berhad	berhad	PROPN
ejif-6266	286	24	,	,	PUNCT
ejif-6266	286	25	jurnal	jurnal	ADJ
ejif-6266	286	26	usuluddin	usuluddin	NOUN
ejif-6266	286	27	,	,	PUNCT
ejif-6266	286	28	17	17	NUM
ejif-6266	286	29	,	,	PUNCT
ejif-6266	286	30	33	33	NUM
ejif-6266	286	31	-	-	SYM
ejif-6266	286	32	56	56	NUM
ejif-6266	286	33	.	.	PUNCT
ejif-6266	286	34	bryman	bryman	NOUN
ejif-6266	286	35	,	,	PUNCT
ejif-6266	286	36	a.	a.	NOUN
ejif-6266	286	37	(	(	PUNCT
ejif-6266	286	38	2012	2012	NUM
ejif-6266	286	39	)	)	PUNCT
ejif-6266	286	40	.	.	PUNCT
ejif-6266	287	1	social	social	ADJ
ejif-6266	287	2	research	research	NOUN
ejif-6266	287	3	methods	method	NOUN
ejif-6266	287	4	.	.	PUNCT
ejif-6266	288	1	oxford	oxford	NOUN
ejif-6266	288	2	:	:	PUNCT
ejif-6266	288	3	oxford	oxford	PROPN
ejif-6266	288	4	university	university	PROPN
ejif-6266	288	5	press	press	NOUN
ejif-6266	288	6	.	.	PUNCT
ejif-6266	289	1	central	central	ADJ
ejif-6266	289	2	bank	bank	PROPN
ejif-6266	289	3	of	of	ADP
ejif-6266	289	4	malaysia	malaysia	PROPN
ejif-6266	289	5	act	act	PROPN
ejif-6266	289	6	,	,	PUNCT
ejif-6266	289	7	2009	2009	NUM
ejif-6266	289	8	.	.	PUNCT
ejif-6266	290	1	codd	codd	PROPN
ejif-6266	290	2	r.	r.	PROPN
ejif-6266	290	3	a.	a.	PROPN
ejif-6266	290	4	(	(	PUNCT
ejif-6266	290	5	1999	1999	NUM
ejif-6266	290	6	)	)	PUNCT
ejif-6266	290	7	.	.	PUNCT
ejif-6266	291	1	a	a	DET
ejif-6266	291	2	critical	critical	ADJ
ejif-6266	291	3	analysis	analysis	NOUN
ejif-6266	291	4	of	of	ADP
ejif-6266	291	5	the	the	DET
ejif-6266	291	6	role	role	NOUN
ejif-6266	291	7	of	of	ADP
ejif-6266	291	8	ijtihad	ijtihad	NOUN
ejif-6266	291	9	in	in	ADP
ejif-6266	291	10	legal	legal	ADJ
ejif-6266	291	11	reforms	reform	NOUN
ejif-6266	291	12	in	in	ADP
ejif-6266	291	13	the	the	DET
ejif-6266	291	14	muslim	muslim	ADJ
ejif-6266	291	15	world	world	PROPN
ejif-6266	291	16	.	.	PUNCT
ejif-6266	292	1	arab	arab	PROPN
ejif-6266	292	2	law	law	PROPN
ejif-6266	292	3	quarterly.112	quarterly.112	PROPN
ejif-6266	292	4	.	.	PUNCT
ejif-6266	292	5	daghi	daghi	PROPN
ejif-6266	292	6	,	,	PUNCT
ejif-6266	292	7	e.	e.	PROPN
ejif-6266	292	8	q.	q.	PROPN
ejif-6266	292	9	(	(	PUNCT
ejif-6266	292	10	2006	2006	NUM
ejif-6266	292	11	)	)	PUNCT
ejif-6266	292	12	.	.	PUNCT
ejif-6266	293	1	islamic	islamic	ADJ
ejif-6266	293	2	insurance	insurance	PROPN
ejif-6266	293	3	,	,	PUNCT
ejif-6266	293	4	el	el	PROPN
ejif-6266	293	5	bashaer	bashaer	PROPN
ejif-6266	293	6	islamic	islamic	PROPN
ejif-6266	293	7	press	press	PROPN
ejif-6266	293	8	.	.	PUNCT
ejif-6266	294	1	foster	foster	PROPN
ejif-6266	294	2	n.	n.	PROPN
ejif-6266	294	3	h.	h.	PROPN
ejif-6266	294	4	d.	d.	PROPN
ejif-6266	294	5	(	(	PUNCT
ejif-6266	294	6	2007	2007	NUM
ejif-6266	294	7	)	)	PUNCT
ejif-6266	294	8	.	.	PUNCT
ejif-6266	295	1	islamic	islamic	ADJ
ejif-6266	295	2	finance	finance	PROPN
ejif-6266	295	3	law	law	NOUN
ejif-6266	295	4	as	as	ADP
ejif-6266	295	5	an	an	DET
ejif-6266	295	6	emergent	emergent	ADJ
ejif-6266	295	7	legal	legal	ADJ
ejif-6266	295	8	system	system	NOUN
ejif-6266	295	9	.	.	PUNCT
ejif-6266	296	1	arab	arab	PROPN
ejif-6266	296	2	law	law	PROPN
ejif-6266	296	3	quarterly	quarterly	ADV
ejif-6266	296	4	.	.	PUNCT
ejif-6266	297	1	21	21	NUM
ejif-6266	297	2	,	,	PUNCT
ejif-6266	297	3	170–188	170–188	NUM
ejif-6266	297	4	.	.	PUNCT
ejif-6266	298	1	hamat	hamat	PROPN
ejif-6266	298	2	,	,	PUNCT
ejif-6266	298	3	m.	m.	NOUN
ejif-6266	298	4	a.	a.	PROPN
ejif-6266	298	5	a.	a.	PROPN
ejif-6266	298	6	&	&	CCONJ
ejif-6266	298	7	ghazali	ghazali	PROPN
ejif-6266	298	8	,	,	PUNCT
ejif-6266	298	9	m.	m.	NOUN
ejif-6266	298	10	m.	m.	NOUN
ejif-6266	298	11	(	(	PUNCT
ejif-6266	298	12	2019	2019	NUM
ejif-6266	298	13	)	)	PUNCT
ejif-6266	298	14	.	.	PUNCT
ejif-6266	299	1	peranan	peranan	PROPN
ejif-6266	299	2	akta	akta	PROPN
ejif-6266	299	3	perkhidmatan	perkhidmatan	PROPN
ejif-6266	299	4	kewangan	kewangan	PROPN
ejif-6266	299	5	islam	islam	PROPN
ejif-6266	299	6	(	(	PUNCT
ejif-6266	299	7	apki	apki	PROPN
ejif-6266	299	8	2013	2013	NUM
ejif-6266	299	9	)	)	PUNCT
ejif-6266	300	1	dalam	dalam	PROPN
ejif-6266	300	2	memperkasakan	memperkasakan	PROPN
ejif-6266	300	3	pelaksanaan	pelaksanaan	PROPN
ejif-6266	300	4	tadbir	tadbir	PROPN
ejif-6266	300	5	urus	urus	PROPN
ejif-6266	300	6	syariah	syariah	PROPN
ejif-6266	300	7	dan	dan	PROPN
ejif-6266	300	8	institusi	institusi	PROPN
ejif-6266	300	9	islam	islam	PROPN
ejif-6266	300	10	di	di	PROPN
ejif-6266	300	11	malaysia	malaysia	PROPN
ejif-6266	301	1	[	[	X
ejif-6266	301	2	the	the	DET
ejif-6266	301	3	role	role	NOUN
ejif-6266	301	4	of	of	ADP
ejif-6266	301	5	the	the	DET
ejif-6266	301	6	islamic	islamic	PROPN
ejif-6266	301	7	financial	financial	PROPN
ejif-6266	301	8	services	services	PROPN
ejif-6266	301	9	act	act	PROPN
ejif-6266	301	10	(	(	PUNCT
ejif-6266	301	11	ifsa	ifsa	NOUN
ejif-6266	301	12	2013	2013	NUM
ejif-6266	301	13	)	)	PUNCT
ejif-6266	301	14	in	in	ADP
ejif-6266	301	15	strengthening	strengthen	VERB
ejif-6266	301	16	the	the	DET
ejif-6266	301	17	implementation	implementation	NOUN
ejif-6266	301	18	of	of	ADP
ejif-6266	301	19	shariah	shariah	PROPN
ejif-6266	301	20	governance	governance	NOUN
ejif-6266	301	21	and	and	CCONJ
ejif-6266	301	22	islamic	islamic	ADJ
ejif-6266	301	23	institutions	institution	NOUN
ejif-6266	301	24	in	in	ADP
ejif-6266	301	25	malaysia	malaysia	PROPN
ejif-6266	301	26	]	]	X
ejif-6266	301	27	,	,	PUNCT
ejif-6266	301	28	international	international	ADJ
ejif-6266	301	29	journal	journal	NOUN
ejif-6266	301	30	of	of	ADP
ejif-6266	301	31	civilizational	civilizational	ADJ
ejif-6266	301	32	studies	study	NOUN
ejif-6266	301	33	and	and	CCONJ
ejif-6266	301	34	human	human	ADJ
ejif-6266	301	35	sciences	science	NOUN
ejif-6266	301	36	,	,	PUNCT
ejif-6266	301	37	2(1	2(1	NUM
ejif-6266	301	38	)	)	PUNCT
ejif-6266	301	39	,	,	PUNCT
ejif-6266	301	40	75	75	NUM
ejif-6266	301	41	.	.	PUNCT
ejif-6266	302	1	haron	haron	PROPN
ejif-6266	302	2	,	,	PUNCT
ejif-6266	302	3	s.	s.	PROPN
ejif-6266	302	4	and	and	CCONJ
ejif-6266	302	5	wan	wan	PROPN
ejif-6266	302	6	-	-	PROPN
ejif-6266	302	7	azmi	azmi	PROPN
ejif-6266	302	8	,	,	PUNCT
ejif-6266	302	9	w.n	w.n	PROPN
ejif-6266	302	10	.	.	PROPN
ejif-6266	302	11	(	(	PUNCT
ejif-6266	302	12	2009	2009	NUM
ejif-6266	302	13	)	)	PUNCT
ejif-6266	302	14	.	.	PUNCT
ejif-6266	303	1	islamic	islamic	ADJ
ejif-6266	303	2	finance	finance	PROPN
ejif-6266	303	3	and	and	CCONJ
ejif-6266	303	4	banking	banking	NOUN
ejif-6266	303	5	system	system	NOUN
ejif-6266	303	6	:	:	PUNCT
ejif-6266	303	7	philosophies	philosophy	NOUN
ejif-6266	303	8	,	,	PUNCT
ejif-6266	303	9	principles	principle	NOUN
ejif-6266	303	10	&	&	CCONJ
ejif-6266	303	11	practices	practice	NOUN
ejif-6266	303	12	.	.	PUNCT
ejif-6266	304	1	mcgrawhill	mcgrawhill	NOUN
ejif-6266	304	2	,	,	PUNCT
ejif-6266	304	3	kuala	kuala	PROPN
ejif-6266	304	4	lumpur	lumpur	PROPN
ejif-6266	304	5	:	:	PUNCT
ejif-6266	304	6	malaysia	malaysia	PROPN
ejif-6266	304	7	.	.	PUNCT
ejif-6266	305	1	idris	idris	PROPN
ejif-6266	305	2	awang	awang	PROPN
ejif-6266	305	3	.	.	PUNCT
ejif-6266	305	4	(	(	PUNCT
ejif-6266	305	5	2001	2001	NUM
ejif-6266	305	6	)	)	PUNCT
ejif-6266	305	7	.	.	PUNCT
ejif-6266	306	1	kaedah	kaedah	PROPN
ejif-6266	306	2	penyelidikan	penyelidikan	PROPN
ejif-6266	306	3	:	:	PUNCT
ejif-6266	306	4	suatu	suatu	PROPN
ejif-6266	306	5	sorotan	sorotan	PROPN
ejif-6266	306	6	.	.	PUNCT
ejif-6266	307	1	kuala	kuala	PROPN
ejif-6266	307	2	lumpur	lumpur	PROPN
ejif-6266	307	3	:	:	PUNCT
ejif-6266	307	4	akademi	akademi	PROPN
ejif-6266	307	5	pengajian	pengajian	PROPN
ejif-6266	307	6	islam	islam	PROPN
ejif-6266	307	7	universiti	universiti	PROPN
ejif-6266	307	8	malaya	malaya	PROPN
ejif-6266	307	9	dan	dan	PROPN
ejif-6266	307	10	intel	intel	PROPN
ejif-6266	307	11	multimedia	multimedia	PROPN
ejif-6266	307	12	and	and	CCONJ
ejif-6266	307	13	publications	publication	NOUN
ejif-6266	307	14	.	.	PUNCT
ejif-6266	308	1	islamic	islamic	ADJ
ejif-6266	308	2	financial	financial	PROPN
ejif-6266	308	3	services	services	PROPN
ejif-6266	308	4	act	act	VERB
ejif-6266	308	5	2013	2013	NUM
ejif-6266	308	6	.	.	PUNCT
ejif-6266	309	1	jobst	jobst	PROPN
ejif-6266	309	2	,	,	PUNCT
ejif-6266	309	3	a.	a.	NOUN
ejif-6266	309	4	a.	a.	PROPN
ejif-6266	309	5	(	(	PUNCT
ejif-6266	309	6	2007	2007	NUM
ejif-6266	309	7	)	)	PUNCT
ejif-6266	309	8	.	.	PUNCT
ejif-6266	310	1	the	the	DET
ejif-6266	310	2	economics	economic	NOUN
ejif-6266	310	3	of	of	ADP
ejif-6266	310	4	islamic	islamic	ADJ
ejif-6266	310	5	finance	finance	NOUN
ejif-6266	310	6	and	and	CCONJ
ejif-6266	310	7	securitization	securitization	NOUN
ejif-6266	310	8	.	.	PUNCT
ejif-6266	311	1	ssrn	ssrn	PROPN
ejif-6266	311	2	elibrary	elibrary	PROPN
ejif-6266	311	3	.	.	PUNCT
ejif-6266	312	1	khan	khan	PROPN
ejif-6266	312	2	,	,	PUNCT
ejif-6266	312	3	m.	m.	NOUN
ejif-6266	312	4	m.	m.	NOUN
ejif-6266	312	5	,	,	PUNCT
ejif-6266	312	6	alam	alam	PROPN
ejif-6266	312	7	,	,	PUNCT
ejif-6266	312	8	h.	h.	PROPN
ejif-6266	312	9	m.	m.	PROPN
ejif-6266	312	10	,	,	PUNCT
ejif-6266	312	11	ahmad	ahmad	PROPN
ejif-6266	312	12	,	,	PUNCT
ejif-6266	312	13	n.	n.	PROPN
ejif-6266	312	14	,	,	PUNCT
ejif-6266	312	15	iqbal	iqbal	PROPN
ejif-6266	312	16	,	,	PUNCT
ejif-6266	312	17	m.	m.	NOUN
ejif-6266	312	18	s.	s.	PROPN
ejif-6266	312	19	,	,	PUNCT
ejif-6266	312	20	&	&	CCONJ
ejif-6266	312	21	ali	ali	PROPN
ejif-6266	312	22	,	,	PUNCT
ejif-6266	312	23	s.	s.	PROPN
ejif-6266	312	24	(	(	PUNCT
ejif-6266	312	25	2011	2011	NUM
ejif-6266	312	26	)	)	PUNCT
ejif-6266	312	27	.	.	PUNCT
ejif-6266	313	1	comparative	comparative	ADJ
ejif-6266	313	2	analysis	analysis	NOUN
ejif-6266	313	3	of	of	ADP
ejif-6266	313	4	islamic	islamic	ADJ
ejif-6266	313	5	and	and	CCONJ
ejif-6266	313	6	prevailing	prevail	VERB
ejif-6266	313	7	insurance	insurance	NOUN
ejif-6266	313	8	practices	practice	NOUN
ejif-6266	313	9	.	.	PUNCT
ejif-6266	314	1	international	international	ADJ
ejif-6266	314	2	journal	journal	PROPN
ejif-6266	314	3	of	of	ADP
ejif-6266	314	4	business	business	NOUN
ejif-6266	314	5	and	and	CCONJ
ejif-6266	314	6	social	social	ADJ
ejif-6266	314	7	science	science	NOUN
ejif-6266	314	8	,	,	PUNCT
ejif-6266	314	9	2(10	2(10	NUM
ejif-6266	314	10	)	)	PUNCT
ejif-6266	314	11	,	,	PUNCT
ejif-6266	314	12	282	282	NUM
ejif-6266	314	13	-	-	SYM
ejif-6266	314	14	286	286	NUM
ejif-6266	314	15	.	.	PUNCT
ejif-6266	315	1	lahsasna	lahsasna	PROPN
ejif-6266	315	2	,	,	PUNCT
ejif-6266	315	3	a.	a.	NOUN
ejif-6266	315	4	(	(	PUNCT
ejif-6266	315	5	2016	2016	NUM
ejif-6266	315	6	)	)	PUNCT
ejif-6266	315	7	.	.	PUNCT
ejif-6266	316	1	risk	risk	NOUN
ejif-6266	316	2	and	and	CCONJ
ejif-6266	316	3	takaful	takaful	ADJ
ejif-6266	316	4	planning	planning	NOUN
ejif-6266	316	5	,	,	PUNCT
ejif-6266	316	6	ibfim	ibfim	VERB
ejif-6266	316	7	:	:	PUNCT
ejif-6266	316	8	kuala	kuala	PROPN
ejif-6266	316	9	lumpur	lumpur	PROPN
ejif-6266	316	10	.	.	PUNCT
ejif-6266	317	1	hasan	hasan	PROPN
ejif-6266	317	2	,	,	PUNCT
ejif-6266	317	3	a.	a.	PROPN
ejif-6266	317	4	(	(	PUNCT
ejif-6266	317	5	2003	2003	NUM
ejif-6266	317	6	)	)	PUNCT
ejif-6266	317	7	.	.	PUNCT
ejif-6266	318	1	an	an	DET
ejif-6266	318	2	introduction	introduction	NOUN
ejif-6266	318	3	to	to	ADP
ejif-6266	318	4	collective	collective	ADJ
ejif-6266	318	5	ijtihad	ijtihad	NOUN
ejif-6266	318	6	ijtihad	ijtihad	NOUN
ejif-6266	318	7	jama’i	jama’i	PROPN
ejif-6266	318	8	):	):	PUNCT
ejif-6266	318	9	concept	concept	NOUN
ejif-6266	318	10	and	and	CCONJ
ejif-6266	318	11	applications	application	NOUN
ejif-6266	318	12	,	,	PUNCT
ejif-6266	318	13	the	the	DET
ejif-6266	318	14	american	american	PROPN
ejif-6266	318	15	journal	journal	PROPN
ejif-6266	318	16	of	of	ADP
ejif-6266	318	17	islamic	islamic	ADJ
ejif-6266	318	18	social	social	PROPN
ejif-6266	318	19	sciences	sciences	PROPN
ejif-6266	318	20	,	,	PUNCT
ejif-6266	318	21	20(2	20(2	NUM
ejif-6266	318	22	)	)	PUNCT
ejif-6266	318	23	,	,	PUNCT
ejif-6266	318	24	26	26	NUM
ejif-6266	318	25	-	-	SYM
ejif-6266	318	26	49	49	NUM
ejif-6266	318	27	,	,	PUNCT
ejif-6266	318	28	https://doi.org/10.35632/ajis.v20i2.520	https://doi.org/10.35632/ajis.v20i2.520	PROPN
ejif-6266	318	29	masud	masud	PROPN
ejif-6266	318	30	,	,	PUNCT
ejif-6266	318	31	h.	h.	PROPN
ejif-6266	318	32	(	(	PUNCT
ejif-6266	318	33	2010	2010	NUM
ejif-6266	318	34	)	)	PUNCT
ejif-6266	318	35	.	.	PUNCT
ejif-6266	319	1	takaful	takaful	ADJ
ejif-6266	319	2	:	:	PUNCT
ejif-6266	319	3	an	an	DET
ejif-6266	319	4	innovative	innovative	ADJ
ejif-6266	319	5	approach	approach	NOUN
ejif-6266	319	6	to	to	ADP
ejif-6266	319	7	insurance	insurance	NOUN
ejif-6266	319	8	and	and	CCONJ
ejif-6266	319	9	islamic	islamic	ADJ
ejif-6266	319	10	finance	finance	NOUN
ejif-6266	319	11	.	.	PUNCT
ejif-6266	320	1	university	university	PROPN
ejif-6266	320	2	of	of	ADP
ejif-6266	320	3	pennsylvania	pennsylvania	PROPN
ejif-6266	320	4	journal	journal	PROPN
ejif-6266	320	5	of	of	ADP
ejif-6266	320	6	international	international	ADJ
ejif-6266	320	7	law	law	NOUN
ejif-6266	320	8	,	,	PUNCT
ejif-6266	320	9	32(4	32(4	NUM
ejif-6266	320	10	)	)	PUNCT
ejif-6266	320	11	,	,	PUNCT
ejif-6266	320	12	1133	1133	NUM
ejif-6266	320	13	-	-	SYM
ejif-6266	320	14	1164	1164	NUM
ejif-6266	320	15	.	.	PUNCT
ejif-6266	321	1	man	man	NOUN
ejif-6266	321	2	,	,	PUNCT
ejif-6266	321	3	s.	s.	PROPN
ejif-6266	321	4	(	(	PUNCT
ejif-6266	321	5	2014	2014	NUM
ejif-6266	321	6	)	)	PUNCT
ejif-6266	321	7	.	.	PUNCT
ejif-6266	322	1	pattern	pattern	NOUN
ejif-6266	322	2	of	of	ADP
ejif-6266	322	3	contemporary	contemporary	ADJ
ejif-6266	322	4	ijtihad	ijtihad	NOUN
ejif-6266	322	5	in	in	ADP
ejif-6266	322	6	malaysia	malaysia	PROPN
ejif-6266	322	7	:	:	PUNCT
ejif-6266	322	8	analysis	analysis	NOUN
ejif-6266	322	9	on	on	ADP
ejif-6266	322	10	fatwa	fatwa	PROPN
ejif-6266	322	11	of	of	ADP
ejif-6266	322	12	malaysian	malaysian	PROPN
ejif-6266	322	13	national	national	PROPN
ejif-6266	322	14	fatwa	fatwa	PROPN
ejif-6266	322	15	council	council	PROPN
ejif-6266	322	16	.	.	PUNCT
ejif-6266	323	1	international	international	ADJ
ejif-6266	323	2	journal	journal	PROPN
ejif-6266	323	3	of	of	ADP
ejif-6266	323	4	social	social	ADJ
ejif-6266	323	5	science	science	PROPN
ejif-6266	323	6	&	&	CCONJ
ejif-6266	323	7	human	human	ADJ
ejif-6266	323	8	behavior	behavior	NOUN
ejif-6266	323	9	study,1(3	study,1(3	PROPN
ejif-6266	323	10	)	)	PUNCT
ejif-6266	323	11	,	,	PUNCT
ejif-6266	323	12	104	104	NUM
ejif-6266	323	13	-	-	SYM
ejif-6266	323	14	107	107	NUM
ejif-6266	323	15	.	.	PUNCT
ejif-6266	324	1	mat	mat	NOUN
ejif-6266	324	2	zain	zain	PROPN
ejif-6266	324	3	,	,	PUNCT
ejif-6266	324	4	n.	n.	PROPN
ejif-6266	324	5	m	m	PROPN
ejif-6266	324	6	,	,	PUNCT
ejif-6266	324	7	ali	ali	PROPN
ejif-6266	324	8	,	,	PUNCT
ejif-6266	324	9	n.	n.	PROPN
ejif-6266	324	10	&	&	CCONJ
ejif-6266	324	11	ghani	ghani	PROPN
ejif-6266	324	12	,	,	PUNCT
ejif-6266	324	13	n.a	n.a	PROPN
ejif-6266	324	14	r.	r.	PROPN
ejif-6266	324	15	(	(	PUNCT
ejif-6266	324	16	2020	2020	NUM
ejif-6266	324	17	)	)	PUNCT
ejif-6266	324	18	.	.	PUNCT
ejif-6266	325	1	fungsi	fungsi	PROPN
ejif-6266	325	2	dan	dan	PROPN
ejif-6266	325	3	tanggungjawab	tanggungjawab	PROPN
ejif-6266	325	4	pegawai	pegawai	PROPN
ejif-6266	325	5	syariah	syariah	PROPN
ejif-6266	325	6	dalam	dalam	PROPN
ejif-6266	325	7	akta	akta	PROPN
ejif-6266	325	8	perkhidmatan	perkhidmatan	PROPN
ejif-6266	325	9	kewangan	kewangan	PROPN
ejif-6266	325	10	islam	islam	PROPN
ejif-6266	325	11	(	(	PUNCT
ejif-6266	325	12	apki	apki	PROPN
ejif-6266	325	13	2013	2013	NUM
ejif-6266	325	14	)	)	PUNCT
ejif-6266	326	1	[	[	X
ejif-6266	326	2	functions	function	NOUN
ejif-6266	326	3	and	and	CCONJ
ejif-6266	326	4	responsibilities	responsibility	NOUN
ejif-6266	326	5	of	of	ADP
ejif-6266	326	6	shariah	shariah	PROPN
ejif-6266	326	7	officers	officer	NOUN
ejif-6266	326	8	in	in	ADP
ejif-6266	326	9	the	the	DET
ejif-6266	326	10	islamic	islamic	PROPN
ejif-6266	326	11	financial	financial	PROPN
ejif-6266	326	12	services	services	PROPN
ejif-6266	326	13	act	act	PROPN
ejif-6266	326	14	(	(	PUNCT
ejif-6266	326	15	ifsa	ifsa	NOUN
ejif-6266	326	16	2013	2013	NUM
ejif-6266	326	17	)	)	PUNCT
ejif-6266	326	18	]	]	PUNCT
ejif-6266	326	19	,	,	PUNCT
ejif-6266	326	20	journal	journal	NOUN
ejif-6266	326	21	of	of	ADP
ejif-6266	326	22	contemporary	contemporary	PROPN
ejif-6266	326	23	islamic	islamic	PROPN
ejif-6266	326	24	law	law	NOUN
ejif-6266	326	25	,	,	PUNCT
ejif-6266	326	26	5(2	5(2	NUM
ejif-6266	326	27	)	)	PUNCT
ejif-6266	326	28	,	,	PUNCT
ejif-6266	326	29	44	44	NUM
ejif-6266	326	30	.	.	PUNCT
ejif-6266	327	1	european	european	PROPN
ejif-6266	327	2	journal	journal	PROPN
ejif-6266	327	3	of	of	ADP
ejif-6266	327	4	islamic	islamic	PROPN
ejif-6266	327	5	finance	finance	PROPN
ejif-6266	327	6	issn	issn	PROPN
ejif-6266	327	7	:	:	PUNCT
ejif-6266	327	8	2421	2421	NUM
ejif-6266	327	9	-	-	SYM
ejif-6266	327	10	2172	2172	NUM
ejif-6266	327	11	doi	doi	NOUN
ejif-6266	327	12	:	:	PUNCT
ejif-6266	327	13	10.13135/2421	10.13135/2421	NUM
ejif-6266	327	14	-	-	SYM
ejif-6266	327	15	2172/6266	2172/6266	NUM
ejif-6266	327	16	published	publish	VERB
ejif-6266	327	17	by	by	ADP
ejif-6266	327	18	university	university	PROPN
ejif-6266	327	19	of	of	ADP
ejif-6266	327	20	turin	turin	PROPN
ejif-6266	328	1	https://www.ojs.unito.it/index.php/ejif/index	https://www.ojs.unito.it/index.php/ejif/index	PROPN
ejif-6266	328	2	ejif	ejif	PROPN
ejif-6266	328	3	content	content	NOUN
ejif-6266	328	4	is	be	AUX
ejif-6266	328	5	licensed	license	VERB
ejif-6266	328	6	under	under	ADP
ejif-6266	328	7	a	a	DET
ejif-6266	328	8	creative	creative	ADJ
ejif-6266	328	9	commons	common	NOUN
ejif-6266	328	10	attribution	attribution	NOUN
ejif-6266	328	11	4.0	4.0	NUM
ejif-6266	328	12	international	international	ADJ
ejif-6266	328	13	license	license	NOUN
ejif-6266	328	14	19	19	NUM
ejif-6266	328	15	mcmillen	mcmillen	PROPN
ejif-6266	328	16	m.	m.	NOUN
ejif-6266	328	17	j.	j.	PROPN
ejif-6266	328	18	t.	t.	PROPN
ejif-6266	328	19	(	(	PUNCT
ejif-6266	328	20	2011	2011	NUM
ejif-6266	328	21	)	)	PUNCT
ejif-6266	328	22	.	.	PUNCT
ejif-6266	329	1	islamic	islamic	ADJ
ejif-6266	329	2	capital	capital	NOUN
ejif-6266	329	3	markets	market	NOUN
ejif-6266	329	4	:	:	PUNCT
ejif-6266	329	5	market	market	NOUN
ejif-6266	329	6	developments	development	NOUN
ejif-6266	329	7	and	and	CCONJ
ejif-6266	329	8	conceptual	conceptual	ADJ
ejif-6266	329	9	evolution	evolution	NOUN
ejif-6266	329	10	in	in	ADP
ejif-6266	329	11	the	the	DET
ejif-6266	329	12	first	first	ADJ
ejif-6266	329	13	thirteen	thirteen	NUM
ejif-6266	329	14	years	year	NOUN
ejif-6266	329	15	in	in	ADP
ejif-6266	329	16	or	or	CCONJ
ejif-6266	329	17	http://dx.doi.org/10.2139/ssrn.1781112	http://dx.doi.org/10.2139/ssrn.1781112	PRON
ejif-6266	329	18	mohd	mohd	PROPN
ejif-6266	329	19	sadad	sadad	PROPN
ejif-6266	329	20	,	,	PUNCT
ejif-6266	329	21	m.	m.	NOUN
ejif-6266	329	22	,	,	PUNCT
ejif-6266	329	23	&	&	CCONJ
ejif-6266	329	24	radiah	radiah	PROPN
ejif-6266	329	25	,	,	PUNCT
ejif-6266	329	26	k.	k.	PROPN
ejif-6266	329	27	(	(	PUNCT
ejif-6266	329	28	2012	2012	NUM
ejif-6266	329	29	)	)	PUNCT
ejif-6266	329	30	.	.	PUNCT
ejif-6266	330	1	perkembangan	perkembangan	PROPN
ejif-6266	330	2	takaful	takaful	PROPN
ejif-6266	330	3	di	di	PROPN
ejif-6266	330	4	malaysia	malaysia	PROPN
ejif-6266	330	5	:	:	PUNCT
ejif-6266	331	1	satu	satu	PROPN
ejif-6266	331	2	kajian	kajian	PROPN
ejif-6266	331	3	undang	undang	PROPN
ejif-6266	331	4	-	-	PUNCT
ejif-6266	331	5	undang	undang	PROPN
ejif-6266	331	6	kewangan	kewangan	VERB
ejif-6266	331	7	islam	islam	PROPN
ejif-6266	332	1	[	[	X
ejif-6266	332	2	development	development	NOUN
ejif-6266	332	3	takaful	takaful	ADJ
ejif-6266	332	4	in	in	ADP
ejif-6266	332	5	malaysia	malaysia	PROPN
ejif-6266	332	6	:	:	PUNCT
ejif-6266	332	7	a	a	DET
ejif-6266	332	8	study	study	NOUN
ejif-6266	332	9	of	of	ADP
ejif-6266	332	10	islamic	islamic	ADJ
ejif-6266	332	11	financial	financial	ADJ
ejif-6266	332	12	law	law	NOUN
ejif-6266	332	13	]	]	PUNCT
ejif-6266	332	14	,	,	PUNCT
ejif-6266	332	15	jurnal	jurnal	ADJ
ejif-6266	332	16	undang	undang	PROPN
ejif-6266	332	17	-	-	PUNCT
ejif-6266	332	18	undang	undang	PROPN
ejif-6266	332	19	malaysia	malaysia	PROPN
ejif-6266	332	20	,	,	PUNCT
ejif-6266	332	21	24(2	24(2	NUM
ejif-6266	332	22	)	)	PUNCT
ejif-6266	332	23	,	,	PUNCT
ejif-6266	332	24	240	240	NUM
ejif-6266	332	25	-	-	SYM
ejif-6266	332	26	261	261	NUM
ejif-6266	332	27	.	.	PUNCT
ejif-6266	332	28	najmaldeen	najmaldeen	PROPN
ejif-6266	332	29	k.	k.	PROPN
ejif-6266	332	30	kareem	kareem	PROPN
ejif-6266	333	1	zanki	zanki	PROPN
ejif-6266	333	2	.	.	PUNCT
ejif-6266	334	1	(	(	PUNCT
ejif-6266	334	2	2014	2014	NUM
ejif-6266	334	3	)	)	PUNCT
ejif-6266	334	4	.	.	PUNCT
ejif-6266	335	1	codification	codification	NOUN
ejif-6266	335	2	of	of	ADP
ejif-6266	335	3	islamic	islamic	ADJ
ejif-6266	335	4	law	law	NOUN
ejif-6266	335	5	premises	premise	NOUN
ejif-6266	335	6	of	of	ADP
ejif-6266	335	7	history	history	NOUN
ejif-6266	335	8	and	and	CCONJ
ejif-6266	335	9	debates	debate	NOUN
ejif-6266	335	10	of	of	ADP
ejif-6266	335	11	contemporary	contemporary	ADJ
ejif-6266	335	12	muslim	muslim	ADJ
ejif-6266	335	13	scholars	scholars	PROPN
ejif-6266	335	14	.	.	PUNCT
ejif-6266	336	1	international	international	ADJ
ejif-6266	336	2	journal	journal	PROPN
ejif-6266	336	3	of	of	ADP
ejif-6266	336	4	humanities	humanity	NOUN
ejif-6266	336	5	and	and	CCONJ
ejif-6266	336	6	social	social	ADJ
ejif-6266	336	7	science	science	NOUN
ejif-6266	336	8	,	,	PUNCT
ejif-6266	336	9	4(9	4(9	NUM
ejif-6266	336	10	)	)	PUNCT
ejif-6266	336	11	,	,	PUNCT
ejif-6266	336	12	134	134	NUM
ejif-6266	336	13	.	.	PUNCT
ejif-6266	337	1	nyazee	nyazee	PROPN
ejif-6266	337	2	,	,	PUNCT
ejif-6266	337	3	imran	imran	PROPN
ejif-6266	337	4	ahsan	ahsan	PROPN
ejif-6266	337	5	khan	khan	PROPN
ejif-6266	337	6	,	,	PUNCT
ejif-6266	337	7	(	(	PUNCT
ejif-6266	337	8	2002	2002	NUM
ejif-6266	337	9	)	)	PUNCT
ejif-6266	337	10	.	.	PUNCT
ejif-6266	338	1	theories	theory	NOUN
ejif-6266	338	2	of	of	ADP
ejif-6266	338	3	islamic	islamic	ADJ
ejif-6266	338	4	law	law	PROPN
ejif-6266	338	5	the	the	DET
ejif-6266	338	6	methodology	methodology	NOUN
ejif-6266	338	7	of	of	ADP
ejif-6266	338	8	ijtihad	ijtihad	NOUN
ejif-6266	338	9	,	,	PUNCT
ejif-6266	338	10	kuala	kuala	PROPN
ejif-6266	338	11	lumpur	lumpur	PROPN
ejif-6266	338	12	:	:	PUNCT
ejif-6266	338	13	islamic	islamic	PROPN
ejif-6266	338	14	book	book	PROPN
ejif-6266	338	15	trust	trust	PROPN
ejif-6266	338	16	.	.	PUNCT
ejif-6266	339	1	policy	policy	NOUN
ejif-6266	339	2	document	document	NOUN
ejif-6266	339	3	on	on	ADP
ejif-6266	339	4	investment	investment	NOUN
ejif-6266	339	5	-	-	PUNCT
ejif-6266	339	6	linked	link	VERB
ejif-6266	339	7	business	business	NOUN
ejif-6266	339	8	.	.	PUNCT
ejif-6266	340	1	rafikov	rafikov	PROPN
ejif-6266	340	2	,	,	PUNCT
ejif-6266	340	3	i.	i.	PROPN
ejif-6266	340	4	,	,	PUNCT
ejif-6266	340	5	&	&	CCONJ
ejif-6266	340	6	akhmetova	akhmetova	PROPN
ejif-6266	340	7	,	,	PUNCT
ejif-6266	340	8	e.	e.	PROPN
ejif-6266	340	9	(	(	PUNCT
ejif-6266	340	10	2020	2020	NUM
ejif-6266	340	11	)	)	PUNCT
ejif-6266	340	12	.	.	PUNCT
ejif-6266	341	1	methodology	methodology	NOUN
ejif-6266	341	2	of	of	ADP
ejif-6266	341	3	integrated	integrate	VERB
ejif-6266	341	4	knowledge	knowledge	NOUN
ejif-6266	341	5	in	in	ADP
ejif-6266	341	6	islamic	islamic	ADJ
ejif-6266	341	7	economics	economic	NOUN
ejif-6266	341	8	and	and	CCONJ
ejif-6266	341	9	finance	finance	NOUN
ejif-6266	341	10	:	:	PUNCT
ejif-6266	341	11	collective	collective	ADJ
ejif-6266	341	12	ijtihad	ijtihad	NOUN
ejif-6266	341	13	.	.	PUNCT
ejif-6266	342	1	isra	isra	PROPN
ejif-6266	342	2	international	international	PROPN
ejif-6266	342	3	journal	journal	PROPN
ejif-6266	342	4	of	of	ADP
ejif-6266	342	5	islamic	islamic	PROPN
ejif-6266	342	6	finance	finance	PROPN
ejif-6266	342	7	,	,	PUNCT
ejif-6266	342	8	12(1	12(1	NUM
ejif-6266	342	9	)	)	PUNCT
ejif-6266	342	10	,	,	PUNCT
ejif-6266	342	11	115	115	NUM
ejif-6266	342	12	-	-	SYM
ejif-6266	342	13	129	129	NUM
ejif-6266	342	14	,	,	PUNCT
ejif-6266	342	15	https://doi.org/10.1108/ijif-02-2019-0034	https://doi.org/10.1108/ijif-02-2019-0034	NOUN
ejif-6266	342	16	rangka	rangka	PROPN
ejif-6266	342	17	kerja	kerja	PROPN
ejif-6266	342	18	operasi	operasi	PROPN
ejif-6266	342	19	takaful	takaful	ADJ
ejif-6266	342	20	exposure	exposure	PROPN
ejif-6266	342	21	draft	draft	NOUN
ejif-6266	342	22	2018	2018	NUM
ejif-6266	342	23	.	.	PUNCT
ejif-6266	343	1	risk	risk	NOUN
ejif-6266	343	2	-	-	PUNCT
ejif-6266	343	3	based	base	VERB
ejif-6266	343	4	framework	framework	NOUN
ejif-6266	343	5	for	for	ADP
ejif-6266	343	6	takaful	takaful	ADJ
ejif-6266	343	7	operators	operator	NOUN
ejif-6266	343	8	2018	2018	NUM
ejif-6266	343	9	.	.	PUNCT
ejif-6266	344	1	rusni	rusni	PROPN
ejif-6266	344	2	hassan	hassan	PROPN
ejif-6266	344	3	dan	dan	PROPN
ejif-6266	344	4	safinar	safinar	PROPN
ejif-6266	344	5	salleh	salleh	PROPN
ejif-6266	344	6	.	.	PUNCT
ejif-6266	345	1	(	(	PUNCT
ejif-6266	345	2	2017	2017	NUM
ejif-6266	345	3	)	)	PUNCT
ejif-6266	345	4	.	.	PUNCT
ejif-6266	346	1	pematuhan	pematuhan	PROPN
ejif-6266	346	2	syariah	syariah	PROPN
ejif-6266	346	3	di	di	PROPN
ejif-6266	346	4	bawah	bawah	PROPN
ejif-6266	346	5	akta	akta	PROPN
ejif-6266	346	6	perkhidmatan	perkhidmatan	PROPN
ejif-6266	346	7	kewangan	kewangan	PROPN
ejif-6266	346	8	islam	islam	PROPN
ejif-6266	346	9	(	(	PUNCT
ejif-6266	346	10	apki	apki	PROPN
ejif-6266	346	11	)	)	PUNCT
ejif-6266	346	12	2013	2013	NUM
ejif-6266	347	1	[	[	X
ejif-6266	347	2	shariah	shariah	PROPN
ejif-6266	347	3	compliance	compliance	NOUN
ejif-6266	347	4	of	of	ADP
ejif-6266	347	5	the	the	DET
ejif-6266	347	6	operation	operation	NOUN
ejif-6266	347	7	of	of	ADP
ejif-6266	347	8	takaful	takaful	ADJ
ejif-6266	347	9	under	under	ADP
ejif-6266	347	10	the	the	DET
ejif-6266	347	11	islamic	islamic	PROPN
ejif-6266	347	12	financial	financial	PROPN
ejif-6266	347	13	services	services	PROPN
ejif-6266	347	14	act	act	VERB
ejif-6266	347	15	2013	2013	NUM
ejif-6266	347	16	]	]	PUNCT
ejif-6266	347	17	,	,	PUNCT
ejif-6266	347	18	jurnal	jurnal	ADJ
ejif-6266	347	19	syariah	syariah	NOUN
ejif-6266	347	20	,	,	PUNCT
ejif-6266	347	21	25(2	25(2	NUM
ejif-6266	347	22	)	)	PUNCT
ejif-6266	347	23	,	,	PUNCT
ejif-6266	347	24	247	247	NUM
ejif-6266	347	25	-	-	SYM
ejif-6266	347	26	266	266	NUM
ejif-6266	347	27	,	,	PUNCT
ejif-6266	347	28	https://doi.org/10.22452/https://doi.org/10.22452/js.vol25no2.4	https://doi.org/10.22452/https://doi.org/10.22452/js.vol25no2.4	NOUN
ejif-6266	347	29	sharifuddin	sharifuddin	NOUN
ejif-6266	347	30	,	,	PUNCT
ejif-6266	347	31	s.	s.	PROPN
ejif-6266	347	32	s.	s.	PROPN
ejif-6266	347	33	,	,	PUNCT
ejif-6266	347	34	kasmoen	kasmoen	PROPN
ejif-6266	347	35	,	,	PUNCT
ejif-6266	347	36	n.	n.	PROPN
ejif-6266	347	37	a.	a.	PROPN
ejif-6266	347	38	,	,	PUNCT
ejif-6266	347	39	taha	taha	PROPN
ejif-6266	347	40	,	,	PUNCT
ejif-6266	347	41	n.	n.	PROPN
ejif-6266	347	42	h.	h.	PROPN
ejif-6266	347	43	m.	m.	PROPN
ejif-6266	347	44	,	,	PUNCT
ejif-6266	347	45	talaat	talaat	PROPN
ejif-6266	347	46	,	,	PUNCT
ejif-6266	347	47	n.	n.	PROPN
ejif-6266	347	48	s.	s.	PROPN
ejif-6266	347	49	m.	m.	PROPN
ejif-6266	347	50	a.	a.	PROPN
ejif-6266	347	51	,	,	PUNCT
ejif-6266	347	52	&	&	CCONJ
ejif-6266	347	53	talaat	talaat	PROPN
ejif-6266	347	54	,	,	PUNCT
ejif-6266	347	55	a.	a.	PROPN
ejif-6266	347	56	z.	z.	PROPN
ejif-6266	347	57	m.	m.	PROPN
ejif-6266	347	58	a.	a.	PROPN
ejif-6266	348	1	(	(	PUNCT
ejif-6266	348	2	2016	2016	NUM
ejif-6266	348	3	)	)	PUNCT
ejif-6266	348	4	.	.	PUNCT
ejif-6266	349	1	the	the	DET
ejif-6266	349	2	concept	concept	NOUN
ejif-6266	349	3	of	of	ADP
ejif-6266	349	4	takaful	takaful	ADJ
ejif-6266	349	5	(	(	PUNCT
ejif-6266	349	6	islamic	islamic	ADJ
ejif-6266	349	7	insurance	insurance	NOUN
ejif-6266	349	8	)	)	PUNCT
ejif-6266	349	9	and	and	CCONJ
ejif-6266	349	10	its	its	PRON
ejif-6266	349	11	functions	function	NOUN
ejif-6266	349	12	in	in	ADP
ejif-6266	349	13	the	the	DET
ejif-6266	349	14	establishment	establishment	NOUN
ejif-6266	349	15	of	of	ADP
ejif-6266	349	16	syarikat	syarikat	PROPN
ejif-6266	349	17	takaful	takaful	PROPN
ejif-6266	349	18	malaysia	malaysia	PROPN
ejif-6266	349	19	;	;	PUNCT
ejif-6266	349	20	the	the	DET
ejif-6266	349	21	first	first	ADJ
ejif-6266	349	22	takaful	takaful	ADJ
ejif-6266	349	23	operator	operator	NOUN
ejif-6266	349	24	in	in	ADP
ejif-6266	349	25	malaysia	malaysia	PROPN
ejif-6266	349	26	.	.	PUNCT
ejif-6266	350	1	international	international	ADJ
ejif-6266	350	2	journal	journal	PROPN
ejif-6266	350	3	of	of	ADP
ejif-6266	350	4	humanities	humanity	NOUN
ejif-6266	350	5	and	and	CCONJ
ejif-6266	350	6	social	social	ADJ
ejif-6266	350	7	science	science	NOUN
ejif-6266	350	8	invention	invention	NOUN
ejif-6266	350	9	,	,	PUNCT
ejif-6266	350	10	5(12	5(12	NUM
ejif-6266	350	11	)	)	PUNCT
ejif-6266	350	12	,	,	PUNCT
ejif-6266	350	13	43	43	NUM
ejif-6266	350	14	-	-	SYM
ejif-6266	350	15	48	48	NUM
ejif-6266	350	16	.	.	PUNCT
ejif-6266	351	1	weiss	weiss	PROPN
ejif-6266	351	2	,	,	PUNCT
ejif-6266	351	3	b.	b.	PROPN
ejif-6266	351	4	(	(	PUNCT
ejif-6266	351	5	1978	1978	NUM
ejif-6266	351	6	)	)	PUNCT
ejif-6266	351	7	.	.	PUNCT
ejif-6266	352	1	interpretation	interpretation	NOUN
ejif-6266	352	2	in	in	ADP
ejif-6266	352	3	islamic	islamic	ADJ
ejif-6266	352	4	law	law	NOUN
ejif-6266	352	5	:	:	PUNCT
ejif-6266	352	6	the	the	DET
ejif-6266	352	7	theory	theory	NOUN
ejif-6266	352	8	of	of	ADP
ejif-6266	352	9	ijtihad	ijtihad	PROPN
ejif-6266	352	10	.	.	PUNCT
ejif-6266	353	1	the	the	DET
ejif-6266	353	2	american	american	PROPN
ejif-6266	353	3	journal	journal	PROPN
ejif-6266	353	4	of	of	ADP
ejif-6266	353	5	comparative	comparative	ADJ
ejif-6266	353	6	law	law	NOUN
ejif-6266	353	7	,	,	PUNCT
ejif-6266	353	8	26(2	26(2	NUM
ejif-6266	353	9	)	)	PUNCT
ejif-6266	353	10	,	,	PUNCT
ejif-6266	353	11	199	199	NUM
ejif-6266	353	12	-	-	SYM
ejif-6266	353	13	212	212	NUM
ejif-6266	353	14	,	,	PUNCT
ejif-6266	353	15	https://doi.org/10.2307/839668	https://doi.org/10.2307/839668	VERB
ejif-6266	353	16	yusof	yusof	NOUN
ejif-6266	353	17	,	,	PUNCT
ejif-6266	353	18	s.	s.	PROPN
ejif-6266	353	19	m.	m.	PROPN
ejif-6266	353	20	,	,	PUNCT
ejif-6266	353	21	&	&	CCONJ
ejif-6266	353	22	alias	alias	PROPN
ejif-6266	353	23	,	,	PUNCT
ejif-6266	353	24	a.	a.	NOUN
ejif-6266	353	25	h.	h.	PROPN
ejif-6266	353	26	(	(	PUNCT
ejif-6266	353	27	2008	2008	NUM
ejif-6266	353	28	)	)	PUNCT
ejif-6266	353	29	.	.	PUNCT
ejif-6266	354	1	pendekatan	pendekatan	PROPN
ejif-6266	354	2	membuat	membuat	PROPN
ejif-6266	354	3	keputusan	keputusan	PROPN
ejif-6266	354	4	syariah	syariah	PROPN
ejif-6266	354	5	dalam	dalam	PROPN
ejif-6266	354	6	kewangan	kewangan	PROPN
ejif-6266	354	7	islam	islam	PROPN
ejif-6266	355	1	[	[	X
ejif-6266	355	2	shariah	shariah	PROPN
ejif-6266	355	3	decision	decision	NOUN
ejif-6266	355	4	making	make	VERB
ejif-6266	355	5	approach	approach	NOUN
ejif-6266	355	6	in	in	ADP
ejif-6266	355	7	islamic	islamic	ADJ
ejif-6266	355	8	finance	finance	PROPN
ejif-6266	355	9	]	]	PUNCT
ejif-6266	355	10	,	,	PUNCT
ejif-6266	355	11	jurnal	jurnal	ADJ
ejif-6266	355	12	muamalat	muamalat	NOUN
ejif-6266	355	13	,	,	PUNCT
ejif-6266	355	14	1	1	NUM
ejif-6266	355	15	,	,	PUNCT
ejif-6266	355	16	151	151	NUM
ejif-6266	355	17	-	-	SYM
ejif-6266	355	18	162	162	NUM
ejif-6266	355	19	.	.	PUNCT