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GOVERNANCE

Shariah-first isn't a feature. It's the architecture.

HOW THE SYSTEM ENFORCES THE STANDARD

Three mechanics, shown through Murabaha.

  1. STEP 01SS-8

    Sequence enforcement

    The system will not generate a sale contract before the bank's ownership step is recorded.

  2. STEP 02FAS 28

    Disclosed cost and profit

    Cost and profit are disclosed on every contract document — the FAS 28 presentation.

  3. STEP 03CHARITY

    Late-payment routing

    Late-payment amounts are routed to a charity account, never to income.

STANDARDS WE BUILD AGAINST

What we build against — and where authority rests.

StandardWhat it governs
AAOIFI Shariah Standard No. 8 (Murabaha)Contract sequence, disclosure, ownership
AAOIFI FAS 28Accounting & presentation
Your Shariah Supervisory BoardFinal authority on every product configuration

MaalOS enforces the mechanics a standard requires — sequences, disclosures, calculations, and records. Rulings belong to your Shariah Supervisory Board. We build the system so that what your board approves is what the system does — and what the system does is what your auditors see.

FOR YOUR BOARD

A one-pager for your review.

AAOIFI SS-8 mapping — request the document.

Walk your board through the mechanics.

We'll show your Shariah Supervisory Board exactly how the system enforces each standard — on a live system.