Overview

Over the past four decades Islamic finance has experienced a tremendous growth and most major financial institutions are now involved in one way or another in this particular form of finance.1 Islamic financial institutions are now operating in at least 105 countries,2 and more countries have introduced, or are considering introducing, legislation that complies with the regularity framework of this industry.3 The total assets held globally under Islamic finance in 2010 reached $1 trillion,4 and in 2015 $2 trillion,5 showing that the global assets of Islamic finance grew by 18% during that period.6 They are expected to reach $2.7 trillion by the end of 2018 and $3.5 trillion by 2021

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