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Endowmenteree
The person who establishes and contributes assets to a Trust. Can also be referred to as the founder of the Trust.
Workpaper
Documents, records, or files used in accounting, auditing, or research to document the evidence, procedures, and results of work or analysis.
Treasury Unit
The purchased units that the fund manager holds in accordance with the provisions of the Investment Funds Regulations and the Real Estate Investment Funds Regulations.
Transport Unit
Any means of transporting goods suitable for use in a Customs transit operation or under Customs seal.
Labelling
Displaying information on assets to indicate classification, ownership, and other management information.
Investor Access
The ease with which investors can enter or exit an investment, or gain access to financial markets.
Zakat Base
The Zakat payer collects his money from all the types of Zakat he has, and the Zakat rate (2.5%) is collected from him.
Dealing Day
Any day on which the units of an investment fund may be subscribed for and redeemed.
Special Purpose Entity Trustee
The person under the name of which the shares of a special purposes entity that issues debt instruments are registered, and it shall not be considered an owner of such, in accordance with the provisions of the Rules for Special Purposes Entities.
Tax Suspension Status
The situation in which the tax due on locally produced or imported excise goods is suspended.
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