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Shariah Screening Criteria

Debt to Total Market Equity (24-Month Average) Ratio


Long Term Liabilities
Bonds / Debentures
Long Term Finance Lease
Preference Shares
Hire Purchase Agreements
Interest Based Conventional Bank Loans
Others

Total Long Term Liabilities

Short Term Liabilities


Running Finance / Overdraft
Bill of Exchange Discounting
Trade Liabilities with Banks
Interest Bearing Suppliers Credit
Current Portion of Long Term Finance Lease
Current Portion of Hire Purchase Agreements
Others

Total Short Term Liabilities

Total Debt

Total Market Equity (Price x Total Equity) 24-Month Average

Debt to Total Market Equity (24-Month Average) Ratio

Cash + Investments to Total Market Equity (24-Month Average) Ratio


Cash
Long Term Investments
Bonds / Debentures
Long Term Interest Based Deposits with Banks
Others

Total Long Term Investments

Short Term Investments


Investments in Interest Based Saving Accounts
Treasury Bill
Certificate of Investment / Deposits
Others
Total Short Term Investments

Total Investments + Cash

Total Market Equity (Price x Total Equity) 24-Month Average

Cash + Investments to Total Market Equity (24-Month Average) Ratio

Accounts Receivable to Total Market Equity (24-Month Average) Ratio


Accounts Receivable

Total Market Equity (Price x Total Equity) 24-Month Average

Accounts Receivable to Total Market Equity (24-Month Average) Ratio

Non-Compliant Income to Gross Revenue


Gross Revenue
Net Sales
Add: Other Operating Income
Add: Other Non-Operating Income
Add: SED / FED / Govt. Surcharges
Others

Total Gross Revenue

Non-Compliant Income
Income from Alcoholic Beverage Business
Income from Tobacco Business
Income from Pork-Related Business
Income from Prohibited Conventional Finance Business and Investments
Income from Weapons Business
Income from Prohibited forms of Entertainment Business
Others

Total Non-Compliant Income

Non-Compliant Income to Total Gross Revenue


ia
Compliance Status In Thousand $

30.00
200.00
30.00
50.00
70.00
-

380.00

225.00
27.00
30.00
45.00
50.00
60.00
100.00

537.00

917.00

10,000.00

Compliant 9.17%

150.00
32.00
-

182.00

35.00
37.00
45.00
-
117.00

299.00

10,000.00

Compliant 2.99%

41.00

10,000.00

Compliant 0.41%

200.00
115.00
100.00
115.00

530.00

120.00
75.00
96.00
115.00
120.00
85.00

300.00

Non-Compliant 56.60%
Shariah Screening Criteria
Debt to Total Assets Ratio Compliance Status
Long Term Liabilities
Bonds / Debentures
Long Term Finance Lease
Preference Shares
Hire Purchase Agreements
Interest Based Conventional Bank Loans
Others

Total Long Term Liabilities

Short Term Liabilities


Running Finance / Overdraft
Bill of Exchange Discounting
Trade Liabilities with Banks
Interest Bearing Suppliers Credit
Current Portion of Long Term Finance Lease
Current Portion of Hire Purchase Agreements
Others

Total Short Term Liabilities

Total Debt

Total Assets in Consolidated Balance Sheet

Debt to Total Assets Ratio Compliant

Cash + Investments to Total Assets Ratio


Cash
Long Term Investments
Bonds / Debentures
Long Term Interest Based Deposits with Banks
Others

Total Long Term Investments

Short Term Investments


Investments in Interest Based Saving Accounts
Treasury Bill
Certificate of Investment / Deposits
Others
Total Short Term Investments

Total Investments + Cash

Total Assets in Consolidated Balance Sheet

Cash + Investments to Total Assets Ratio Compliant

Accounts Receivable to Total Assets Ratio


Accounts Receivable

Total Assets in Consolidated Balance Sheet

Accounts Receivable to Total Assets Ratio Compliant

Non-Compliant Income to Gross Revenue


Gross Revenue
Net Sales
Add: Other Operating Income
Add: Other Non-Operating Income
Add: SED / FED / Govt. Surcharges
Others

Total Gross Revenue

Non-Compliant Income
Interest Income from Bonds / Debentures
Interest Income from Long Term Deposits with Banks
Interest Income from Conventional Derivatives
Interest Income from Investments in Conventional Mutual Funds
Dividend Income from Investment in Non-Compliant Stocks
Dividend/Capital Gain from Equity Stake in Non-Compliant Company
Interest Income from Investments in Saving Accounts
Discount Income from Treasury Bills
Interest Income from Certificate of Investment / Deposits
Penalty Charged from Customers on Late Payments
Interest Income on Trade Debts
Others

Total Non-Compliant Income

Non-Compliant Income to Total Gross Revenue Compliant


In Thousand $

100.00
100.00
100.00
100.00
100.00
100.00

600.00

100.00
100.00
100.00
100.00
100.00
100.00
100.00

700.00

1,300.00

10,000.00

13.00%

100.00

100.00
100.00
100.00

300.00

100.00
100.00
100.00
100.00
400.00

800.00

10,000.00

8.00%

100.00

10,000.00

1.00%

10,000.00
400.00
400.00
400.00

11,200.00

50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00

550.00

4.91%
Shariah Screening Criteria
Debt to Total Market Market Equity (12-Month Average) Ratio
Long Term Liabilities
Bonds / Debentures
Long Term Finance Lease
Preference Shares
Hire Purchase Agreements
Interest Based Conventional Bank Loans
Others

Total Long Term Liabilities

Short Term Liabilities


Running Finance / Overdraft
Bill of Exchange Discounting
Trade Liabilities with Banks
Interest Bearing Suppliers Credit
Current Portion of Long Term Finance Lease
Current Portion of Hire Purchase Agreements
Others

Total Short Term Liabilities

Total Debt

Total Market Equity (Price x Total Equity) 12-Month Average

Debt to Total Market Equity (12-Month Average) Ratio

Cash + Investments to Total Market Equity (12-Month Average) Ratio


Cash
Long Term Investments
Bonds / Debentures
Long Term Interest Based Deposits with Banks
Others

Total Long Term Investments

Short Term Investments


Investments in Interest Based Saving Accounts
Treasury Bill
Certificate of Investment / Deposits
Others
Total Short Term Investments

Total Investments + Cash

Total Market Equity (Price x Total Equity) 12-Month Average

Cash + Investments to Total Market Equity (12-Month Average) Ratio

Accounts Receivable to Total Market Equity (12-Month Average) Ratio


Accounts Receivable

Total Market Equity (Price x Total Equity) 12-Month Average

Accounts Receivable to Total Market Equity (12-Month Average) Ratio

Non-Compliant Income to Gross Revenue


Gross Revenue
Net Sales
Add: Other Operating Income
Add: Other Non-Operating Income
Add: SED / FED / Govt. Surcharges
Others

Total Gross Revenue

Non-Compliant Income
Interest Income from Bonds / Debentures
Interest Income from Long Term Deposits with Banks
Interest Income from Conventional Derivatives
Interest Income from Investments in Conventional Mutual Funds
Dividend Income from Investment in Non-Compliant Stocks
Dividend/Capital Gain from Equity Stake in Non-Compliant Company
Interest Income from Investments in Saving Accounts
Discount Income from Treasury Bills
Interest Income from Certificate of Investment / Deposits
Penalty Charged from Customers on Late Payments
Interest Income on Trade Debts
Others

Total Non-Compliant Income

Non-Compliant Income to Total Gross Revenue


ia
Compliance Status In Thousand $

100.00
100.00
100.00
100.00
100.00
100.00

600.00

100.00
100.00
100.00
100.00
100.00
100.00
100.00

700.00

1,300.00

10,000.00

Compliant 13.00%

100.00

100.00
100.00
100.00

300.00

100.00
100.00
100.00
100.00
400.00

800.00

10,000.00

Compliant 8.00%

100.00

10,000.00

Compliant 1.00%

10,000.00
400.00
400.00
400.00

11,200.00

50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00
50.00

550.00

Compliant 4.91%
Bonds / Debentures 150
Net sales 200
Bonds / Debentures 30
Hire Purchase Agreements 50
Interest Based Conventional Bank Loans 70
Running Finance / Overdraft 225
Other Operating Income 115
Trade Liabilities with Banks 30
Interest Bearing Suppliers Credit 45
Current Portion of Long Term Finance Lease 50
Current Portion of Hire Purchase Agreements 60
Preference Shares 30
Long Term Interest Based Deposits with Banks 32
Investments in Interest Based Saving Accounts 35
Treasury Bill 37
Certificate of Investment / Deposits 45
Accounts Receivable 41
Bill of Exchange Discounting 27
Other Non-Operating Income 100
Long Term Finance Lease 200
SED / FED / Govt. Surcharges 115
Income from Alcoholic Beverage Business 120
Income from Tobacco Business 75
Income from Pork-Related Business 96
Income from Prohibited Conventional Finance Business and Investme 115
Income from Weapons Business 120
Income from Prohibited forms of Entertainment Business 85

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