Aksyar Mudarabah Musharakah

In a mudarabah contract, the fund provider is called:

• Shahibul maal

• Mudharib

• Musyarik

• Musta’jir

If a loss occurs in a mudarabah contract, the loss shall be borne by:

• Mudharib

• Shahibul maal

• Shared based on profit ratio

• Shared jointly

According to PSAK 104, profit for the shahibul mal is recognized when:

• Funds are transferred to the mudharib

• The mudharib begins the business

• There is certainty of profit realization

• Funds are returned

Profit sharing in mudarabah is recognized as:

• Liability

• Revenue

• Equity

• Profit sharing income

PSAK 104 requires non-cash assets contributed to mudarabah contract to be measured at:

• historical cost

• net present value

• fair value

• cost minus expence

Mudarabah funds are presented in the mudharib’s financial statements as:

• Unearned income

• Non-owner equity

• Long-term loan

• Fixed asset

If the mudharib misuses the mudarabah funds, the loss must be borne by:

• Shahibul mal

• Government

• Mudharib

• Shared based on agreed ratio

At initial recognition, the shahibul mal records the disbursed mudarabah funds as:

• Investment in mudharib

• Investment expense

• Fixed asset

• Capital expenditure

In a musyarakah contract, all parties act as:

• Borrowers

• Capital providers and business managers

• Fund distributors

• Business guarantors

Capital in musyarakah may consist of:

• Cash only

• Non-cash assets only

• Cash and/or non-cash assets

• Services and skills