LessonsMurabahah and Tawliyah: Cost, Profit and MisstatementQuiz

ويجوز أن يضيف إلى رأس المال أجرة القصار والصباغ والطراز والفتل
Translation: The fees for cloth finishing, dyeing, embroidery and thread twisting may be added to acquisition cost.

These are services that enhance the goods or their commercial value. Once such work has been performed, qualifying charges can be included in the cost basis used for murabahah.

Example: cloth cost Rs 6,000; dyeing added Rs 500 and embroidery Rs 700. Subject to the governing conditions, the accumulated cost is Rs 7,200—but this is not what was paid under the first purchase contract.

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Allowable value-adding expenses

Murabahah and Tawliyah: Cost, Profit and Misstatement

ويجوز أن يضيف إلى رأس المال أجرة القصار والصباغ والطراز والفتل
Translation: The fees for cloth finishing, dyeing, embroidery and thread twisting may be added to acquisition cost.

These are services that enhance the goods or their commercial value. Once such work has been performed, qualifying charges can be included in the cost basis used for murabahah.

Example: cloth cost Rs 6,000; dyeing added Rs 500 and embroidery Rs 700. Subject to the governing conditions, the accumulated cost is Rs 7,200—but this is not what was paid under the first purchase contract.