Regulatory Alerts2026-02-25
Added · Updated
SEC MC No. 12, Series of 2026 — Guidelines on the Issuance and Disclosure of Sukuk
The Securities and Exchange Commission issued these guidelines to regulate the issuance and disclosure of Sukuk in compliance with Shari’ah principles. The document defines eligible issuers, including Special Purpose Entities and government units, while strictly prohibiting elements such as interest, gambling, and excessive uncertainty. It further mandates specific incorporation requirements for Special Purpose Entities and detailed disclosure obligations for all Sukuk issuances.
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