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Bank Islam
Bank Islam

Trade Financing Print | Bookmark
 
Accepted Bills-i (AB-i)

An AB-i can be drawn to finance domestic purchases or imports and domestic sales or exports.

AB-i (Purchase) is a financing facility using the Murabahah contract, granted to the buyer or importer to finance their purchase of tradable goods that include raw materials, semi-finished and finished goods. Payments to suppliers will be made immediately by Bank Islam, and customer may match the deferred payment according to the aging of credit terms.

Using this facility:

  • Bank Islam appoints the customer as its agent to purchase goods on its behalf
  • Upon delivery of goods, Bank Islam pays the supplier at sight or upon maturity of credit term for the cost of the goods based on the invoice value
  • Bank Islam will subsequently sell the goods to the customer on deferred payment terms at a price inclusive of the Bank’s profit
  • The deferred payment term on sale of goods granted to the customer, constitute creation of a debt. This is securitised in the form of AB-i drawn by Bank Islam
  • Upon maturity, the customer pays Bank Islam the agreed sale price of the financing

AB-i (Sales) is a financing facility using the Bai´ Dayn contract, granted to the seller or exporter to finance their sales or export of goods on credit terms that include raw materials, semi-finished and finished goods. Bai´ Dayn or debt trading is a short-term financing facility whereby Bank Islam purchases the customer’s right to the debt, which is normally securitised in the form of Accepted Bills.

Using this facility:

  • The seller/exporter who wishes to avail himself of this facility, prepares sales/export documents as required under the sale of contract
  • Seller/Exporter presents these documents to Bank Islam to be purchased
  • As the sales/export documents have to be sent to the buyer, Bank Islam requests the seller/exporter to draw the AB-i drawn on Bank Islam
  • Bank Islam will purchase the debts and credit the proceeds to the seller/exporter
  • Upon receiving payment from its buyer, seller/exporter will use it to settle the AB-i

BENEFITS

  • Provide up to 100% financing of invoice value
  • Improves customer’s cash flow as sales proceeds are received immediately while payment is made only upon maturity of AB-i

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