AAOIFI Compliance Framework
Amanah follows a practical, data-driven methodology aligned with established Shariah screening principles.
Business Activity Screening
Companies with prohibited core business lines are excluded, including conventional finance, alcohol, gambling, pork, tobacco, and adult entertainment.
Debt Ratio Review
We monitor leverage and debt exposure against accepted Islamic finance thresholds to avoid companies materially dependent on interest-based borrowing.
Interest Income Review
We evaluate non-operational interest income and flag companies where impermissible income exceeds acceptable thresholds.
Periodic Reassessment
Compliance status can change over time as financial statements and business activities evolve. Amanah updates status when fresh data is processed.