The income is attributed to PSIAU holders after setting aside the reserves (PER and IRR) and deducting the bank's share of income called mudarib share.
Toumi, K., Viviani, J.-L. and Belkacem, L. (2011), "Actual Risk Sharing Measurement in Islamic Banks", Sun, W., Louche, C. and Pérez, R. (Ed.) Finance and Sustainability: Towards a New Paradigm? A Post-Crisis Agenda (Critical Studies on Corporate Responsibility, Governance and Sustainability, Vol. 2), Emerald Group Publishing Limited, Bingley, pp. 325-347. https://doi.org/10.1108/S2043-9059(2011)0000002021
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