LITERALLY Profit sharing TECHNICALLY A contract or a partnership where one provide the capital and the other provides entrepreneurship which the profit being share among them which are predetermined condition The profit will be shared between the two parties according to the terms of their agreement The losses will be borne by the capital provider alone who is the financier The entrepreneur only suffers the frustration of as fruitless effect It is divided into mudharabah agreement and purchase undertaking. Mudharabah sukuk are investment sukuk that represent common ownership of units of equal value in the mudharabah equity. The holders of mudharabah sukuk are the suppliers of capital (rabb al-mal) and own shares in the mudharabah equity and its returns according to the percentage of ownership share. Mudharabah sukuk holders have the right to transfer the ownership by selling the deeds in the securities market. Manfaat Sdn. Bhd