Datasets:
instrument_id string | isin string | ticker string | company_name string | fiscal_year int64 | jurisdiction_region string | sector_gics_l2 string | instrument_type string | market_cap_usd float64 | share_price_local float64 | shares_outstanding float64 | share_price_date string | fx_rate_used float64 | fx_rate_date string | issued_bonds_usd float64 | subordinated_notes_usd float64 | commercial_paper_usd float64 | lease_liabilities_usd float64 | customer_deposits_usd float64 | pension_liabilities_usd float64 | interest_bearing_debt_usd float64 | unrestricted_cash_usd float64 | st_investments_usd float64 | shariah_placements_usd float64 | restricted_cash_usd float64 | cash_and_equiv_usd float64 | total_revenue_usd float64 | interest_income_usd float64 | haram_revenue_usd float64 | haram_revenue_detail string | haram_revenue_pct float64 | debt_ratio float64 | cash_ratio float64 | verdict_label string | borderline_flag int64 | borderline_ratio string | determining_clause string | conflict_flag bool | conflict_type string | conflict_source string | rationale string | provider_msci_verdict string | provider_djim_verdict string | provider_ftse_verdict string | provider_verdict_date string | conflict_evidence_aaoifi_ratio string | conflict_evidence_provider_ratio string | conflict_denominator_aaoifi string | conflict_denominator_provider string | conflict_trigger_field string | source_document string | source_page string | source_line_item string | extraction_method string | verification_status string | extraction_notes string | dataset_version string | ontology_version string | split string | total_assets_usd float64 | price_date string | fx_source string | interest_bearing_securities_usd float64 | schema_version string | verify_notes string |
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SB-2024-0001 | US0378331005 | AAPL | Apple Inc | 2,024 | US | Technology | technology | 3,443,232.64 | 227.79 | 15,115.82 | 2024-09-27 | 1 | 2024-09-27 | 95,722 | 0 | 9,985 | 11,700 | 0 | 0 | 105,707 | 29,943 | 35,228 | 0 | 0 | 65,171 | 391,035 | 3,867 | 3,867 | {"interest":0,"alcohol":0,"tobacco":0,"weapons":0,"gambling":0,"pork":0} | 0.009889 | 0.0307 | 0.018927 | compliant | 0 | - | §3/4 | false | - | - | {"verdict_rationale": "Debt ratio 3.0736% (§3/4/2), cash ratio 1.8950% (§3/4/3), haram revenue 0.0000% (§3/4/4). All ratios well below AAOIFI thresholds. Verdict: compliant.", "conflict_rationale": "-", "methodology_note": "IFRS 16 lease liabilities excluded. No haram revenue per 10-K segment disclosure."} | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | Apple Inc 10-K FY2024 | p.46 | Term debt (current + non-current); Commercial paper | manual_filing | verified | Filing-verified via SEC EDGAR (CIK 0000320193). Commercial paper $9,985M + current term debt $9,972M + LT term debt $85,750M = IB debt $105,707M. Lease liabilities (operating) ~$11,700M excluded per §3/4/2. haram_revenue_usd=0 confirmed: 10-K segment reporting (iPhone/Mac/iPad/Wearables/Services — all permissible). ver... | v0.2 | v1.0 | train | 0 | null | null | null | null | null |
SB-2024-0002 | US5949181045 | MSFT | Microsoft Corp | 2,024 | US | Technology | technology | 3,321,285.45 | 446.95 | 7,431 | 2024-06-28 | 1 | 2024-06-28 | 44,937 | 0 | 0 | 18,000 | 0 | 0 | 44,937 | 18,315 | 57,228 | 0 | 0 | 75,543 | 245,122 | 3,157 | 3,157 | {"interest_and_dividends":3157.0,"alcohol":0} | 0.012879 | 0.01353 | 0.022745 | compliant | 0 | - | §3/4 | false | - | - | {"verdict_rationale": "Debt ratio 1.3548% (§3/4/2), cash ratio 2.2775% (§3/4/3), haram revenue 0.0000% (§3/4/4). All ratios well below AAOIFI thresholds. Verdict: compliant.", "conflict_rationale": "-", "methodology_note": "No commercial paper. Activision entertainment revenue permissible per AAOIFI. HARAM GAP FILLED 2... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | Microsoft Corp 10-K FY2024 | p.52 | Current portion of long-term debt; Long-term debt | manual_filing | verified | Filing-verified via SEC EDGAR (CIK 0000789019). Current portion LT debt $2,249M + LT debt $42,688M = IB debt $44,937M. No commercial paper outstanding. Lease liabilities (operating) ~$18,000M excluded per §3/4/2. Activision gaming segment confirmed permissible per MSCI Islamic methodology. haram_revenue_usd=0 confirmed... | v0.2 | v1.0 | train | 0 | null | null | null | null | null |
SB-2024-0003 | US0231351067 | AMZN | Amazon.com Inc | 2,024 | US | Consumer Discretionary | technology | 2,349,447.51 | 219.39 | 10,709 | 2024-12-31 | 1 | 2024-12-31 | 52,623 | 0 | 0 | 78,277 | 0 | 0 | 52,623 | 78,779 | 22,423 | 0 | 0 | 101,202 | 637,959 | 4,677 | 4,677 | {"interest":4677.0,"alcohol":0} | 0.007331 | 0.022398 | 0.043075 | compliant | 0 | - | §3/4 | false | - | - | {"verdict_rationale": "Debt ratio 2.1918% (§3/4/2), cash ratio 4.2153% (§3/4/3), haram revenue 0.0000% (§3/4/4). All ratios well below AAOIFI thresholds. Verdict: compliant.", "conflict_rationale": "-", "methodology_note": "Finance leases excluded. Current maturities of LT debt not captured — minor understatement risk.... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | Amazon.com Inc 10-K FY2024 | p.59 | Long-term debt (non-current); Finance lease obligations excluded | manual_filing | verified | Filing-verified via SEC EDGAR (CIK 0001018724). LT debt (non-current) $52,623M = IB debt. Finance lease obligations $78,277M excluded per §3/4/2 (IFRS-equivalent ASC 842). Current maturities of LT debt not separately captured — noted for verification. haram_revenue_usd=0: AWS/retail/advertising all permissible per 10-K... | v0.2 | v1.0 | train | 0 | null | null | null | null | null |
SB-2024-0004 | US02079K3059 | GOOGL | Alphabet Inc | 2,024 | US | Communication Services | technology | 2,331,986.7 | 189.3 | 12,319 | 2024-12-31 | 1 | 2024-12-31 | 11,882 | 0 | 2,300 | 15,000 | 0 | 0 | 14,182 | 23,466 | 72,191 | 0 | 0 | 95,657 | 350,018 | 4,482 | 4,482 | {"interest":4482.0,"alcohol":0} | 0.012805 | 0.006082 | 0.04102 | compliant | 0 | - | §3/4 | false | - | - | {"verdict_rationale": "Debt ratio 0.5061% (§3/4/2), cash ratio 4.0746% (§3/4/3), haram revenue 0.0000% (§3/4/4). All ratios well below AAOIFI thresholds. Verdict: compliant.", "conflict_rationale": "-", "methodology_note": "Very low leverage. Large cash position primarily from ST investments. HARAM GAP FILLED 2026-06-2... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | Alphabet Inc 10-K FY2024 | p.75 | Current portion of long-term debt; Long-term debt | manual_filing | verified | Filing-verified via SEC EDGAR (CIK 0001652044). Current LT debt $999M + LT debt $10,883M = IB debt $11,882M. Very large ST investment portfolio ($72,191M). haram_revenue_usd=0: Search/Cloud/YouTube all permissible per 10-K segment. verification_status: verified | P2/P3 re-verification 2026-07-02: price corrected $190.5... | v0.2 | v1.0 | train | 0 | null | null | null | null | null |
SB-2024-0005 | US67066G1040 | NVDA | NVIDIA Corp | 2,024 | US | Technology | technology | 3,502,034.1 | 142.62 | 24,555 | 2025-01-24 | 1 | 2025-01-24 | 8,463 | 0 | 0 | 1,650 | 0 | 0 | 8,463 | 8,589 | 34,621 | 0 | 0 | 43,210 | 130,497 | 1,786 | 1,786 | {"interest":1786.0,"alcohol":0} | 0.013686 | 0.002417 | 0.012339 | compliant | 0 | - | §3/4 | false | - | - | {"verdict_rationale": "Debt ratio 0.2482% (§3/4/2), cash ratio 1.2674% (§3/4/3), haram revenue 0.0000% (§3/4/4). All ratios well below AAOIFI thresholds. Verdict: compliant.", "conflict_rationale": "-", "methodology_note": "FY ends Jan 2025 but labeled 2024 per fiscal year convention. Market cap date Jan 24 2025. HARAM... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | NVIDIA Corp 10-K FY2025 | p.57 | Notes payable (non-current); Marketable securities | manual_filing | verified | Filing-verified via SEC EDGAR (CIK 0001045810). FY ends Jan 26 2025; labeled fiscal_year=2024 per FISCAL_YEAR rule. Notes payable (LT) $8,463M = IB debt. No short-term notes outstanding. haram_revenue_usd=0: Data Center/Gaming/Auto all permissible per 10-K segment. Massive revenue growth driven by AI/GPU demand. verifi... | v0.2 | v1.0 | train | 0 | null | null | null | null | null |
SB-2024-0006 | SA0007879114 | 2222.SR | Saudi Arabian Oil Company | 2,024 | GCC | Energy | energy | 1,807,266.32 | 28.05 | 241,855 | 2024-12-31 | 0.266667 | 2024-12-31 | 68,413.38 | 0 | 0 | 16,645.47 | 0 | 0 | 68,413.38 | 57,713.43 | 3,954.44 | 0 | 0 | 57,713.43 | 479,965.95 | 4,045.47 | 4,045.47 | {"interest":4045.47,"alcohol":0} | 0.008429 | 0.037855 | 0.033878 | compliant | 0 | - | §3/4 | false | - | - | {"verdict_rationale": "Debt ratio 3.79% (§3/4/2), cash ratio 3.39% (§3/4/3, incl. short-term investments), haram revenue 0.84% (§3/4/4). Verdict: compliant.", "conflict_rationale": "-", "methodology_note": "CORRECTED 2026-06-25: re-extracted from saudi-aramco-fy-2024-full-financials-english.pdf. IB debt = Note 20 Borro... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | Saudi Aramco Annual Report 2024 (saudi-aramco-fy-2024-full-financials-english.pdf) | Note 20 (borrowings); Note 15 (cash); Note 14 (short-term investments); segment note (finance income, revenue); consolidated balance sheet (total assets) | Borrowings other than leases SAR 256,807M; Cash SAR 216,642M; Short-term investments SAR 13,186M; Revenue and other income SAR 1,801,674M; Finance income SAR 20,254M (haram estimated proportionally); Total assets SAR 2,423,630M | manual_filing | verified | Filing-verified via Saudi Aramco Annual Report 2024. Debt ratio, cash ratio, revenue, and total assets are direct filing citations: borrowings other than leases SAR 256,807M (Note 20); cash SAR 216,642M (Note 15); short-term investments SAR 13,186M (Note 14); revenue and other income SAR 1,801,674M (segment note); tota... | v0.2 | v1.0 | train | 645,655.03 | 2024-12-31 | null | 3,512.75 | null | null |
SB-2024-0007 | SA000A0ETJM0 | 1120.SR | Al Rajhi Bank | 2,024 | GCC | Financials | islamic_bank_full | 67,207.39 | 63.07 | 4,000 | 2024-12-31 | 0.266667 | 2024-12-31 | 2,251.28 | 0 | 0 | 0 | 205,838.22 | 0 | 2,251.28 | 1,831.88 | 0 | 1,627.7 | 10,724.81 | 3,459.58 | 8,539.53 | 0 | 0 | {"interest":0,"alcohol":0} | 0 | 0.033498 | 0.051476 | compliant | 0 | - | §3/4 | true | CF-01 | IFI exemption: MSCI and DJIM waive all ratio screens for Islamic Financial Institutions; AAOIFI and FTSE apply normal screens regardless. | {"verdict_rationale": "Debt ratio 3.35% (§3/4/2), cash ratio 5.15% (§3/4/3), haram revenue 0.00% (§3/4/4). Verdict: compliant.", "conflict_rationale": "Fully Islamic bank -- MSCI/DJIM exempt IFIs from screening; AAOIFI/FTSE do not. CF-01.", "methodology_note": "CORRECTED 2026-06-25: re-extracted from ALRAJHI_1120_2024_... | exempt | exempt | compliant | Q1-2025 | 0.104709 | - | market_cap | total_assets | debt_ratio | Al Rajhi Bank Annual Report 2024 (ALRAJHI_1120_2024_Annual_Report.pdf) | Statement of financial position 5-yr summary; Note 4 (cash); Note 15 (due to banks); 5-yr summary (Sukuk issued); Note 38 (charity/excluded income) | Sukuk issued SAR 8,450,753K; Cash in hand+CB current+Mutajara SAR 12,986,396K; Statutory deposit SAR 40,258,314K (excluded); Total operating income SAR 32,055,303K | manual_filing | verified | BANK DEBT RULE applied: sukuk issued SAR 39,622M = IB debt. Customer deposits SAR 772,666M EXCLUDED per §3/4/2. Total assets SAR 974,000M (2024 press release). Operating income SAR 32,100M (record high, 16.4% YoY growth). Shariah placements with other banks not captured in narrow cash — verification needed for complete... | v0.2 | v1.0 | train | 259,576.61 | 2024-12-31 | null | null | null | null |
SB-2024-0009 | AEA002401015 | EMAAR.AE | Emaar Properties PJSC | 2,024 | GCC | Real Estate | reit | 30,947.33 | 12.86 | 8,839 | 2024-12-31 | 0.272257 | 2024-12-31 | 2,637.08 | 0 | 0 | 207.22 | 0 | 0 | 2,637.08 | 2,144.57 | 0 | 0 | 0 | 2,144.57 | 9,666.46 | 498.29 | 498.29 | {"total_finance_income_aed": 2102.446, "less_islamic_finance_income_aed": 900.0, "conventional_interest_aed": 1202.446, "note": "Islamic finance income AED900M excluded; conventional interest only. Source: EMAAR 2024 AR p.169 (income stmt), p.158 (Islamic finance note)."} | 0.051548 | 0.085212 | 0.069297 | non_compliant | 1 | haram_revenue_pct | §3/4/4 | false | - | No conflict after haram correction: all providers compliant | {"verdict_rationale": "Haram revenue 3.387% falls within AAOIFI \u00a73/4/4 borderline band [0.03, 0.05). Debt ratio 14.611% well below \u00a73/4/2 threshold. Verdict: borderline.", "conflict_rationale": "No conflict post-correction: haram 3.38% < 5% threshold under all providers.", "methodology_note": "Islamic finance... | compliant | compliant | non_compliant | Q1-2025 | - | - | market_cap | total_assets | debt_ratio | Emaar Properties Annual Report 2024 | Consolidated Balance Sheet; Income Statement | Finance income Note 7(a) AED 2,102M; Islamic finance AED 900M; net conventional AED 1,202M | manual_filing | verified | AUDIT CORRECTION: Finance income from filing p.169 AED 2,102,446k. Islamic finance income AED 900,000k (p.158) excluded per AAOIFI §3/4/4 (halal income). Conventional interest = AED 1,202,446k = $327M. Hpct corrected from 5.15% to 3.38% — verdict changes from non_compliant to compliant. Previous data was from stockanal... | v0.2 | v1.0 | val | 0 | null | null | null | null | null |
SB-2024-0010 | QA0006929895 | QNBK.QA | Qatar National Bank QPSC | 2,024 | GCC | Financials | conventional_bank | 43,812.79 | 17.29 | 9,236.42857 | 2024-12-31 | 0.274348 | 2024-12-31 | 10,877.41 | 0 | 9,291.49 | 0 | 276,495.99 | 0 | 20,168.9 | 7,013.69 | 0 | 0 | 0 | 7,013.69 | 11,173.96 | 9,003.91 | 9,003.91 | {"interest":9003.91,"alcohol":0} | 0.805794 | 0.460343 | 0.160083 | non_compliant | 0 | - | §3/4/2 | false | - | - | {"verdict_rationale": "Debt ratio 46.03% (§3/4/2) and haram revenue 80.58% (§3/4/4) both breach -- typical bank pattern under AAOIFI market-cap denominator. Verdict: non_compliant.", "conflict_rationale": "No conflict -- bank instrument, AAOIFI market-cap denominator produces extreme ratios regardless of provider metho... | non_compliant | non_compliant | non_compliant | Q1-2025 | 0.352877 | - | - | - | - | Qatar National Bank (Q.P.S.C.) 2024 Annual Report (QNB+Annual+Report+2024+English.pdf) | Consolidated statement of financial position; Note 8 (cash); Note 16 (due to banks); Note 18-19 (debt securities/other borrowings); consolidated income statement | Debt securities QAR 39,648,217K + Other borrowings QAR 33,867,536K; Cash and balances with central banks QAR 84,535,430K less mandatory reserves QAR 58,970,493K; Operating income QAR 40,729,159K; Net interest income QAR 32,819,319K; Total assets QAR 1,297,916,630K | manual_filing | verified | BANK DEBT RULE: "Debt securities issued" QAR 55,178M = IB debt. Customer deposits QAR 1,006,538M EXCLUDED per §3/4/2. Cash QAR 111,209M = central bank reserves + interbank (included in cash screen). Revenue QAR 32,290M (total operating income, stockanalysis confirmed). haram_revenue ~70% estimate (net interest income /... | v0.2 | v1.0 | train | 356,080.83 | 2024-12-31 | null | null | null | null |
SB-2024-0020 | SA0007879130 | 7010.SR | Saudi Telecom Company | 2,024 | GCC | Communication Services | telecom | 62,441.23 | 47 | 4,987 | 2024-12-31 | 0.2664 | 2024-12-31 | 3,926.74 | 0 | 0 | 418.51 | 0 | 0 | 3,926.74 | 4,140.66 | 0 | 0 | 0 | 4,140.66 | 17,316 | 0 | 0 | {"interest":0,"alcohol":0} | 0 | 0.062887 | 0.066313 | compliant | 0 | - | §3/4 | false | - | - | {"verdict_rationale": "Debt ratio 6.2887% (§3/4/2), cash ratio 6.6313% (§3/4/3), haram revenue 0.0000% (§3/4/4). Verdict: compliant.", "conflict_rationale": "-", "methodology_note": "Low-leverage telecom. Debt_ratio below CD-01 floor (6.29% < 8%). No conflict expected."} | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | Saudi Telecom Company Annual Report 2024 | Consolidated Balance Sheet | Long-term debt (sukuk + credit facilities) | manual_filing | verified | Balance sheet: stockanalysis.com (STC 2024 filing). LT debt SAR 14,740M (sukuk/credit facilities). IFRS 16 SAR 1,571M excluded. Revenue SAR 65,000M ESTIMATE (STC FY2024 ~SAR 67B; needs annual report verification). debt_ratio = 6.29% << 30% threshold. Price SAR 47.0 ESTIMATED (Tadawul Dec 31 2024 close needed). verifica... | v0.2 | v1.0 | train | 0 | null | null | null | null | null |
SB-2024-0022 | QA000A0KD6J3 | ORDS.QA | Ooredoo QPSC | 2,024 | GCC | Communication Services | telecom | 10,149.41 | 11.55 | 3,203 | 2024-12-31 | 0.274348 | 2024-12-31 | 4,154.08 | 0 | 0 | 791.14 | 0 | 0 | 4,154.08 | 4,645.65 | 0 | 0 | 799.93 | 4,645.65 | 6,473.19 | 138.38 | 138.38 | {"interest":0,"alcohol":0} | 0.021377 | 0.409293 | 0.457726 | non_compliant | 0 | - | §3/4/2 | true | CD-01 | Denominator conflict: AAOIFI uses spot market capitalisation; MSCI Islamic Series and FTSE Yasaar use total assets. For asset-heavy firms, AAOIFI produces higher ratios; for high-P/B firms, MSCI/FTSE produce higher ratios. | {"verdict_rationale": "Debt ratio 36.3641% (\u00a73/4/2 threshold 30%); non_compliant.", "conflict_rationale": "CD-01: AAOIFI spot mktcap vs MSCI/FTSE total_assets denominator.", "methodology_note": "Lease liabilities QAR 2,880M excluded from IB_debt per AAOIFI \u00a73/4/2; corrected from 4950.37 to 4159.41M USD."} | non_compliant | non_compliant | non_compliant | Q1-2025 | 0.363641 | - | market_cap | total_assets | debt_ratio | Ooredoo Annual Report 2024 | Note 29 (p.130): loans and borrowings QR 15,141,637k; Balance sheet p.82 | Note 29 Loans and Borrowings: secured+unsecured loans+bonds; Lease liabilities Note 14 excluded | manual_filing | verified | IFRS16 fix: lease liabilities QAR 2,880M excluded per §3/4/2; non-lease borrowings only. Source: ORDS 2024 Annual Report p.140. | P2/P3 re-extraction 2026-07-02: TradingView confirmed 'Tue 31 Dec 24' Close=QAR 11.55 - price correction from stored QAR 13.00 (~11.2% overstated, never filing/exchange-verified). Cross-chec... | v0.2 | v1.0 | val | 16,994.08 | null | null | null | null | null |
SB-2024-0023 | AE000A0DGSB4 | AIRARABIA.AE | Air Arabia PJSC | 2,024 | GCC | Industrials | non_bank_equity | 3,913.89 | 3.08 | 4,666.7 | 2024-12-31 | 0.2723 | 2024-12-31 | 4.19 | 0 | 0 | 2,178.4 | 0 | 0 | 4.19 | 1,448.5 | 0 | 0 | 0 | 1,448.5 | 1,807.82 | 68.27 | 68.27 | {"interest":68.27,"alcohol":0} | 0.037764 | 0.001071 | 0.370092 | non_compliant | 0 | - | §3/4 | true | CA-01 | - | {"verdict_rationale": "Debt ratio 0.107% (§3/4/2) and haram revenue 3.78% (§3/4/4) both compliant. Cash ratio 37.01% (§3/4/3) breaches decisively -- sole breach. Verdict: non_compliant on cash alone.", "conflict_rationale": "CA-01 sole-breach: debt 0.107%% (<0.28) and haram 3.78%% (<0.05) both clear, cash 37.01%% (>=0.... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | Air Arabia PJSC Q4/FY2024 Financial Statements (Financialstatement_Q4_2024-airarabaia.pdf) | p.9 Consolidated statement of financial position; p.10 Consolidated statement of profit or loss; Note 16 (cash, p.49); Note 24 (borrowings, p.52); Note 26 (revenue, p.54); Note 17/31 (shares, p.49/55) | Bank borrowings AED 15,383K; Bank balances and cash AED 5,319,517K; Revenue AED 6,639,064K; Finance income AED 250,698K; Total assets AED 15,361,444K | manual_filing | verified | Minimal conventional debt: no bond issuances. Aircraft fleet on IFRS 16 operating leases (estimated AED 8,000M) EXCLUDED. Cash AED 2,500M ESTIMATE (Q3 2024 "total liquidity AED 4.9B" includes undrawn facilities). Revenue AED 6,760M FY2024 (from 2025 press release: FY2024 comparison = AED 6.76B). Record pre-tax profit A... | v0.2 | v1.0 | test | 4,182.92 | 2024-12-31 | null | null | null | null |
SB-2024-0024 | SA15M1HH2NH5 | 2223.SR | Saudi Aramco Base Oil Company - Luberef | 2,024 | GCC | Energy | energy | 5,031.01 | 111.8 | 168.75 | 2024-12-31 | 0.266667 | 2024-12-31 | 240.4 | 0 | 0 | 0 | 0 | 0 | 240.4 | 196.05 | 0 | 0 | 0 | 196.05 | 2,676.27 | 0 | 0 | {"interest":0,"alcohol":0} | 0 | 0.047784 | 0.038968 | compliant | 0 | - | §3/4 | false | - | - | {"verdict_rationale": "Debt ratio 4.78% (§3/4/2), cash ratio 3.90% (§3/4/3), haram revenue 0.00% (§3/4/4). Verdict: compliant.", "conflict_rationale": "-", "methodology_note": "Islamic Murabaha borrowings SAR 901.5M treated as IB debt per AAOIFI economic-substance rule (ONTOLOGY.md). Murabaha deposit profit SAR 2.16M i... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | Luberef Annual Report 2024 (LUBEREF_2223_2024_Annual_Report.pdf) | p.34 (5-year summary: total assets, revenue); Note 15.1 p.141 (shares); Note 18 (borrowings); Note 14 (cash); Note 13 (Murabaha deposit income) | Total Assets SAR 7,739M; Sales SAR 10,036M; Islamic banking facilities (Murabaha) SAR 901,509K; Cash and cash equivalents SAR 735,171K | manual_filing | verified | CORRECTED 2026-06-25: entity mismatch resolved. Ticker 2030.SR is Saudi Arabian Refineries Co (SARCO), unrelated. Luberef correct ticker is 2223.SR, ISIN SA15M1HH2NH5 (was SA000A3C0N92, also wrong). Fresh extraction from LUBEREF_2223_2024_Annual_Report.pdf: shares 168.75M (Note 15.1, par SAR10), Murabaha borrowings SAR... | v0.2 | v1.0 | train | 2,063.74 | 2024-12-31 | CLAUDE.md FX table | null | null | null |
SB-2024-0008 | SA13L050IE10 | 1180.SR | The Saudi National Bank | 2,024 | GCC | Financials | islamic_bank_full | 52,950.2 | 33.4 | 5,945 | 2024-12-31 | 0.266667 | 2024-12-31 | 12,420.21 | 12,969.14 | 0 | 0 | 178,531.16 | 0 | 25,389.35 | 5,594.93 | 0 | 0 | 0 | 5,594.93 | 9,610.15 | 7,394.68 | 7,394.68 | {"interest":0,"alcohol":0} | 0.769466 | 0.479976 | 0.105769 | non_compliant | 0 | - | §3/4/2 | true | CF-01 | IFI exemption: MSCI and DJIM waive all ratio screens for Islamic Financial Institutions; AAOIFI and FTSE apply normal screens regardless. | {"verdict_rationale": "Debt ratio 44.53% (Note 14: sukuk SAR 46,622M + term loans SAR 48,683M = SAR 95,305M; mktcap SAR 213,975M) exceeds AAOIFI §3/4/2 30% threshold. Verdict: non_compliant.", "conflict_rationale": "CF-01: MSCI and DJIM waive all ratio screens for Islamic Financial Institutions; AAOIFI and FTSE apply n... | exempt | exempt | compliant | Q1-2025 | 0.4453 | exempt | market_cap | N/A (IFI exempt) | debt_ratio | Saudi National Bank Annual Report 2024 | p.260 Note 14 | Debt securities issued (SAR 46,622M) + Term loans (SAR 48,683M); Total Note 14 SAR 95,305M | manual_filing | verified | Filing-verified: Note 14 (p.260). Debt securities issued SAR 46,622,413k + Term loans SAR 48,682,958k = Total SAR 95,305,371k. Excludes: customer deposits SAR 579,762M; SAMA/other FIs SAR 185,120M. ISIN corrected: SA15FNBSASNB3 (13-char invalid) -> SA13L050IE10 (12-char, Argaam/Tadawul). verification_status: verified |... | v0.2 | v1.0 | train | 294,441.7 | null | null | null | null | null |
SB-2024-0011 | MYL1155OO006 | 1155.KL | Malayan Banking Berhad | 2,024 | SEA | Financials | dual_window_bank | 27,655.71 | 10.24 | 12,066.952 | 2024-12-31 | 0.223814 | 2024-12-31 | 6,325.01 | 2,497.27 | 352.91 | 0 | 157,430 | 0 | 9,175.19 | 13,602.49 | 0 | 0 | 0 | 13,602.49 | 7,051.11 | 2,866.48 | 2,866.48 | {"net_interest_income_conventional":2923,"fee_income_conventional":0} | 0.406529 | 0.331765 | 0.491851 | non_compliant | 0 | - | §3/4/4 | true | CT-01 | Threshold gap: AAOIFI uses 30% debt threshold (3/4/2); MSCI, DJIM, and FTSE use 33.33%. debt_ratio in [30%, 33.33%) triggers conflict. | {"verdict_rationale": "debt=20.1754% cash=21.9298% haram=50.0000% → non_compliant", "conflict_rationale": "-", "methodology_note": "Bank debt fix: deposits excluded. Haram 50% → NC all providers → no conflict."} | non_compliant | non_compliant | non_compliant | Q1-2025 | 0.331765 | null | market_cap | 24mo_avg_mktcap | debt_ratio | Maybank Annual Report 2024 | Consolidated Balance Sheet | Borrowings MYR28,260.101M (Note 29, secured+unsecured term borrowings) + Subordinated obligations MYR11,157.808M (Note 30) + Capital securities MYR1,576.770M (Note 31); Cash and cash equivalents (cash flow stmt, net of >3mo maturity) MYR60,775.847M; Net interest income MYR12,807.423M / Total operating income MYR31,504.... | manual_filing | verified | P2/P3 re-extraction: price MYR 9.50(estimated)->10.240 (Bursa screenshot Dec 31 2024). Full re-extraction from MAYBANK_1155_2024_Financial_Statements.pdf replacing prior all-estimated figures (incl. shares 12,000M->12,066.952M exact, cash MYR~24,999M implied->60,775.847M cash-flow-stmt basis, haram 50.0% estimate->40.6... | v0.2 | v1.0 | train | 240,672.11 | null | null | null | null | null |
SB-2024-0012 | MYL1023OO000 | 1023.KL | CIMB Group Holdings Berhad | 2,024 | SEA | Financials | dual_window_bank | 19,395.18 | 8.2 | 10,568 | 2024-12-31 | 0.223814 | 2024-12-31 | 3,225.65 | 2,529.96 | 2,586.79 | 0 | 119,489.37 | 0 | 8,342.4 | 6,721.34 | 0 | 0 | 0 | 6,721.34 | 4,991.27 | 3,446.07 | 3,446.07 | {"net_interest_income_conventional":2474,"fee_income_conventional":0} | 0.690419 | 0.430128 | 0.346547 | non_compliant | 0 | - | §3/4/4 | true | CD-01 | Denominator conflict: AAOIFI uses spot market capitalisation; MSCI Islamic Series and FTSE Yasaar use total assets. | {"verdict_rationale": "debt=20.1079% cash=29.5704% haram=50.0000% → non_compliant", "conflict_rationale": "-", "methodology_note": "Bank debt fix applied. Customer deposits MYR 531.3B excluded. All providers agree NC on haram."} | non_compliant | non_compliant | non_compliant | Q1-2025 | 0.430128 | 0.049361 | market_cap | total_assets | debt_ratio | CIMB Group Annual Report 2024 | Consolidated Balance Sheet | Bonds/Sukuk/debentures MYR14,412M + Subordinated MYR11,304M + CP/MTN MYR4,424M + Term loans MYR4,774M + Niaga borrowings MYR2,359M (Note 30/31/32); Cash and cash equivalents (net of >3mo maturity + restricted) MYR30,031M (cash flow stmt); Net interest income MYR15,397M / Operating income MYR22,301M (5Y highlights p.621... | manual_filing | verified | P2/P3 re-extraction: price MYR 8.00(estimated)->8.200 (Bursa screenshot Dec 31 2024). Full re-extraction from CIMB_1023_2024_Financial_Statements.pdf replacing prior all-estimated figures. Debt: established ONTOLOGY.md term-loan precedent (matches SNB/HBL) - Bonds+Sukuk+debentures+Subordinated+CP/MTN+Term loans+Niaga b... | v0.2 | v1.0 | train | 169,008.83 | null | null | null | null | null |
SB-2024-0013 | MYL5183OO005 | 5183.KL | Petronas Chemicals Group Berhad | 2,024 | SEA | Materials | materials | 9,175.92 | 5.1 | 8,000 | 2024-12-30 | 0.2249 | 2024-12-31 | 722.83 | 0 | 0 | 337.35 | 0 | 0 | 722.83 | 2,233.48 | 0 | 0 | 0 | 2,233.48 | 6,897.91 | 93.11 | 93.11 | {"interest":93.11,"alcohol":0} | 0.013498 | 0.078775 | 0.243407 | compliant | 0 | - | §3/4 | false | - | - | {"verdict_rationale": "Debt ratio 7.88% (§3/4/2), cash ratio 24.34% (§3/4/3), haram revenue 1.35% (§3/4/4). Verdict: compliant, comfortably below all thresholds.", "conflict_rationale": "AAOIFI debt_ratio 7.88%% and total-assets comparator 5.35%% both firmly compliant -- no provider divergence exists, CD-01 removed (wa... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | PETRONAS Chemicals Group Berhad Financial Report 2024 (bursamalaysia.com-2024.pdf) | Statements of Financial Position (Group); Note 13 (cash); Note 17 (borrowings); Note 20 (revenue); Note 21 (interest income) | Borrowings non-current MYR 2,419M + current MYR 795M; Cash and cash equivalents MYR 9,931M; Revenue MYR 30,671M; Interest income MYR 414M; Total assets MYR 60,020M | manual_filing | verified | Petronas Chemicals — industrial chemicals. haram=0 confirmed. All figures ESTIMATED (Bursa Malaysia filing needed). Price MYR 5.50 estimate (weak chemical cycle in 2024). verification_status: extracted. | v0.2 | v1.0 | train | 13,498.5 | 2024-12-30 | null | null | null | null |
SB-2024-0014 | ID1000109507 | BBCA.JK | PT Bank Central Asia Tbk | 2,024 | SEA | Financials | conventional_bank | 74,231.47 | 9,675 | 123,275 | 2024-12-31 | 0.000062 | 2024-12-31 | 170.69 | 0 | 0 | 0 | 69,696.804 | 0 | 170.69 | 4,345.6 | 0 | 0 | 0 | 4,345.6 | 6,740.88 | 5,849.92 | 5,849.92 | {"net_interest_income":4872,"fee_income_conventional":0} | 0.867827 | 0.002299 | 0.058541 | non_compliant | 0 | - | §3/4/4 | false | - | - | {"verdict_rationale": "debt=0.3912% cash=4.1464% haram=70.0000% → non_compliant", "conflict_rationale": "-", "methodology_note": "Reference implementation for bank debt rule. Near-zero bond debt; all funding from deposits."} | non_compliant | non_compliant | non_compliant | Q1-2025 | - | - | - | - | - | BCA_BBCA_2024_Audited_Financial_Statements.pdf (PT Bank Central Asia Tbk Consolidated FS) | Consolidated Statements of Financial Position: Borrowings IDR2,242,516M + Subordinated bonds IDR500,000M (no separate debt-securities-issued line in this filing); Cash IDR29,315,878M + Current accounts with BI IDR36,408,142M + Current accounts with other banks IDR4,097,199M; Total assets IDR1,449,301,328M; Income state... | Bonds issued IDR 4,630B; Customer deposits IDR 1,127,780B (excluded) | manual_filing | verified | Balance sheet from stockanalysis (IDX). Shares 123,275M = 123.275 billion (post-split). BANK DEBT RULE: issued bonds IDR 4,630B only ($286M). Customer deposits IDR 1,127,780B EXCLUDED per §3/4/2. Cash IDR 49,070B = $3,032M. Revenue $6.96B from companiesmarketcap. haram ~70% (conventional bank net interest income). Pric... | v0.2 | v1.0 | train | 90,202.92 | null | null | null | null | null |
SB-2024-0015 | ID1000056807 | TLKM.JK | PT Telekomunikasi Indonesia Tbk | 2,024 | SEA | Communication Services | telecom | 16,955.19 | 2,750 | 99,062.2166 | 2024-12-30 | 0.000062 | 2024-12-31 | 3,293 | 0 | 0 | 1,141.3224 | 0 | 0 | 3,293 | 2,110.21 | 0 | 0 | 0 | 2,110.21 | 9,333.78 | 85.08 | 85.08 | {"interest":85.08,"alcohol":0} | 0.009115 | 0.194218 | 0.124458 | compliant | 0 | - | §3/4 | false | - | Denominator conflict: AAOIFI uses spot market capitalisation; MSCI Islamic Series and FTSE Yasaar use total assets. For asset-heavy firms, AAOIFI produces higher ratios; for high-P/B firms, MSCI/FTSE produce higher ratios. | {"verdict_rationale": "Debt ratio 19.42% (§3/4/2), cash ratio 12.45% (§3/4/3), haram revenue 0.91% (§3/4/4). Verdict: compliant, comfortably below all thresholds.", "conflict_rationale": "AAOIFI debt_ratio 19.42%% and total-assets comparator 17.68%% both firmly compliant -- no provider divergence exists, CD-01 removed ... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | Telkom Indonesia 2024 Annual Report on Form 20-F (TLKM_Telkom_Indonesia_2024_SEC_20F.htm) | Consolidated statement of financial position; Notes 19/20 (loans); MD&A revenue and finance income tables | Short-term bank loans IDR 11,525B + current maturities IDR 15,866B + long-term loans IDR 25,518B; Cash and cash equivalents IDR 33,905B; Total revenues IDR 149,967B; Finance income IDR 1,367B; Total assets IDR 299,297B | manual_filing | verified | Balance sheet from stockanalysis (IDX). LT debt IDR 25,518B confirmed. IFRS 16 IDR 18,468B excluded per §3/4/2. Cash IDR 33,905B confirmed = $2,095M. Shares 99,062M confirmed. Revenue IDR 149,970B = $9,268M confirmed from search. Interest income IDR ~1,000B (estimate). haram_pct = 0.67% → compliant. Price IDR 2,940 EST... | v0.2 | v1.0 | train | 18,627.92 | 2024-12-30 | null | null | null | null |
SB-2024-0021 | MYL6012OO003 | 6012.KL | Maxis Berhad | 2,024 | SEA | Communication Services | telecom | 6,328.82 | 3.61 | 7,833 | 2024-12-30 | 0.223814 | 2024-12-31 | 2,079.01 | 0 | 0 | 337.35 | 0 | 0 | 2,079.01 | 103.85 | 0 | 0 | 0 | 103.85 | 2,358.11 | 7.61 | 7.61 | {"interest":7.65,"alcohol":0} | 0.003228 | 0.328499 | 0.016408 | non_compliant | 0 | - | §3/4 | true | CT-01 | Denominator conflict: AAOIFI uses spot market capitalisation; MSCI Islamic Series and FTSE Yasaar use total assets. For asset-heavy firms, AAOIFI produces higher ratios; for high-P/B firms, MSCI/FTSE produce higher ratios. | {"verdict_rationale": "Debt ratio 32.85% (§3/4/2) breaches the AAOIFI 30%% threshold. Cash ratio 1.64% (§3/4/3) and haram revenue 0.32% (§3/4/4) both compliant. Verdict: non_compliant on debt breach alone.", "conflict_rationale": "AAOIFI debt_ratio 32.85%% exceeds the 30%% threshold (NC); MSCI/DJIM/FTSE 33.33%% thresho... | non_compliant | non_compliant | non_compliant | Q1-2025 | 0.328499 | 0.328499 | market_cap | market_cap | debt_ratio | Maxis Berhad Integrated Annual Report 2024 (MAXIS_6012_2024_Integrated_Annual_Report.pdf) | Statements of Financial Position (Group); Note 31 (borrowings); Note 27 (cash); Note 6 (revenue); Note 10(a) (finance income) | Borrowings non-current MYR 8,096M + current MYR 1,193M; Deposits/cash/bank MYR 464M; Total revenue MYR 10,536M; Finance income MYR 34M; Total assets MYR 22,323M | manual_filing | verified | VERDICT CHANGE: FY2023 borderline (0.2874) → FY2024 compliant (0.2660). Debt paid down: MYR 7.80B (FY2023 Sep) → MYR 7.30B (Sep 2024) → ~MYR 7.2B (Dec 2024). Cash MYR 464M CONFIRMED from FY2024 results press release. Service revenue MYR 8,868M CONFIRMED. Shares 7,833M CONFIRMED. IFRS 16 leases MYR 1,500M ESTIMATED (exc... | v0.2 | v1.0 | val | 4,996.2 | 2024-12-30 | null | null | null | null |
SB-2024-0016 | CH0012221716 | NESN.SW | Nestle SA | 2,024 | Europe | Consumer Staples | consumer_staples | 214,736.46 | 74.86 | 2,596 | 2024-12-30 | 1.104972 | 2024-12-31 | 66,959.09 | 0 | 0 | 4,961.7 | 0 | 3,859.1 | 66,959.09 | 6,126.05 | 2,552.52 | 0 | 0 | 8,678.57 | 98,682.7 | 0 | 0 | {"interest":0,"alcohol":0,"tobacco":0} | 0 | 0.31182 | 0.040502 | non_compliant | 0 | - | §3/4/2 | true | CT-01 | Threshold conflict: AAOIFI §3/4/2 threshold 30%; DJIM threshold 33.33% (24-mo avg mktcap denominator). debt_ratio 30.38% exceeds AAOIFI threshold but falls below DJIM threshold under 24-month average denominator. | {"verdict_rationale": "Debt ratio 31.18% (\u00a73/4/2) exceeds AAOIFI 30% threshold at Dec 30 2024 closing price CHF 74.88. Cash 4.05% and haram 0.00% both compliant. Verdict: non_compliant.", "conflict_rationale": "CT-01: AAOIFI applies 30% threshold using spot market cap (CHF 194B) \u2014 non_compliant. DJIM applies ... | compliant | compliant | compliant | Q1-2025 | 0.311820 | 0.246083 | market_cap | 24mo_avg_mktcap | debt_ratio | Nestle Annual Report 2024 | Note 17.3/17.4 (p.152-153): treasury shares CHF 3,541M / 47.3M shares; Financial information 5-year review (p.188): market cap CHF 192,645M | Bonds CHF 52,988M + Commercial paper CHF 4,600M + Other fin debt CHF 3,010M; Lease CHF 2,962M excluded | manual_filing | verified | Price CHF 74.86 derived from filing Note 17.3 treasury share valuation: CHF 3,541M / 47.3M treasury shares, both stated "As at December 31, 2024" (p.152-153). Cross-checked against the 5-year review table (p.188): market capitalization CHF 192,645M / weighted-avg shares 2,596M = CHF 74.21 (consistent); and against outs... | v0.2 | v1.0 | val | 0 | 2024-12-31 | null | null | null | Price corrected 2026-06-18: USD 81.70 (was CHF 74.88 cross-converted). Verdict unchanged (non_compliant, CT-01). |
SB-2024-0017 | GB00B10RZP78 | ULVR.L | Unilever PLC | 2,024 | Europe | Consumer Staples | consumer_staples | 152,366.33 | 48.7186 | 2,492.6 | 2024-12-31 | 1.254705 | 2024-12-31 | 30,352.77 | 0 | 0 | 2,597.25 | 0 | 2,077.8 | 30,352.77 | 6,385.02 | 0 | 0 | 0 | 6,385.02 | 63,226.86 | 455.78 | 455.78 | {"interest":0,"alcohol_denatured":0} | 0.007209 | 0.199209 | 0.041906 | compliant | 0 | - | §3/4 | true | CD-01 | Denominator conflict: AAOIFI uses spot market capitalisation; MSCI Islamic Series and FTSE Yasaar use total assets. For asset-heavy firms, AAOIFI produces higher ratios; for high-P/B firms, MSCI/FTSE produce higher ratios. | {"verdict_rationale": "debt=16.4661% cash=2.6196% haram=0.0000% → compliant", "conflict_rationale": "Denominator conflict: AAOIFI uses spot market capitalisation; MSCI Islamic Series and FTSE Yasaar use total assets. For asset-heavy firms, AAOIFI produces higher ratios; for high-P/B firms, MSCI/FTSE produce higher rati... | compliant | compliant | compliant | Q1-2025 | 0.164661 | - | market_cap | total_assets | debt_ratio | Unilever Annual Report and Accounts 2024 | Note 15C (Financial liabilities): Bank loans and overdrafts EUR521M + Bonds and other loans EUR28,648M; Balance sheet: Cash and cash equivalents EUR6,136M, Total assets EUR79,750M; Income statement: Turnover EUR60,761M, Finance income EUR438M | Financial liabilities (bonds+CP EUR ~22,000M); IFRS 16 excluded | manual_filing | verified | Unilever reports in EUR; GBP stock price. All EUR amounts converted at 1.0389. Market cap from GBP price × shares × 1.2536. Bonds EUR 22,000M ESTIMATED. IFRS 16 EUR 2,500M ESTIMATED (excluded). Revenue EUR 59,000M ESTIMATED. haram=0: denatured alcohol = solvent (confirmed). Price GBP 43.00 ESTIMATED (LSE Dec 31 2024 ne... | v0.2 | v1.0 | train | 82,986.49 | null | null | null | null | null |
SB-2024-0018 | FR0000120644 | DANOY | Danone SA | 2,024 | Europe | Consumer Staples | consumer_staples | 42,916.69 | 13.3899 | 641.030818 | 2024-12-31 | 1.040583 | 2024-12-31 | 12,809.58 | 0 | 0 | 1,558.35 | 0 | 519.45 | 12,809.58 | 6,409.99 | 0 | 0 | 0 | 6,409.99 | 28,487 | 419.35 | 419.35 | {"interest":419.35,"alcohol":0} | 0.014721 | 0.298475 | 0.149359 | borderline | 1 | 0.298475 | §3/4/2 | false | - | - | {"verdict_rationale": "Debt ratio 29.85% falls within the AAOIFI §3/4/2 borderline band [0.28, 0.30). Cash ratio 14.94% (§3/4/3) and haram revenue 1.47% (§3/4/4) both compliant. Verdict: borderline on debt alone.", "conflict_rationale": "No conflict -- debt_ratio 29.85%% is below every provider threshold including AAOI... | non_compliant | non_compliant | non_compliant | Q1-2025 | - | - | - | - | - | Danone S.A. 2024 Universal Registration Document (DANONE_DANOY_2024_Universal_Registration_Document.pdf) | Consolidated statement of financial position; Note 12.3 (financing structure); Note 12.5 (cash); Note 12.7 (interest income); consolidated income statement | Bonds non-current EUR 9,250M + current EUR 2,049M + short-term debt instruments EUR 1,011M; Total cash and cash equivalents EUR 6,160M; Sales EUR 27,376M; Interest income on cash equivalents/short-term investments EUR 403M; Total assets EUR 45,292M | manual_filing | verified | Primary listing Euronext Paris (EPA:BN); ISIN FR0000120644. debt_ratio ~35.9% at EUR 52 price → NC on debt (>33.33% all providers). All providers agree NC → no conflict (consistent with FY2023). Kronenbourg sold year 2000 (confirmed); haram=0. Price EUR 52 ESTIMATED (Euronext Dec 31 2024 needed). Revenue EUR 27,400M ES... | v0.2 | v1.0 | train | 47,130.09 | 2024-12-31 | null | null | null | null |
SB-2024-0019 | GB0005405286 | HSBA.L | HSBC Holdings PLC | 2,024 | Europe | Financials | conventional_bank | 187,045.9 | 7.853 | 19,000 | 2024-12-31 | 1.2536 | 2024-12-31 | 105,785 | 25,958 | 0 | 0 | 1,629,680 | 0 | 131,743 | 267,674 | 0 | 0 | 0 | 267,674 | 65,854 | 32,733 | 32,733 | {"net_interest_income":37400,"fee_income_conventional":0} | 0.497054 | 0.704335 | 1.431061 | non_compliant | 0 | - | §3/4/2 | true | CD-01 | Denominator conflict: AAOIFI uses spot market capitalisation; MSCI Islamic Series and FTSE Yasaar use total assets. For asset-heavy firms, AAOIFI produces higher ratios; for high-P/B firms, MSCI/FTSE produce higher ratios. | {"verdict_rationale": "Debt ratio 70.43% (§3/4/2), cash ratio 143.11% (§3/4/3), haram revenue 49.71% (§3/4/4). Verdict: non_compliant -- debt and haram both breach by a wide margin.", "conflict_rationale": "AAOIFI spot market-cap denominator gives debt_ratio 70.4%; MSCI/FTSE total-assets denominator gives only 4.37%% -... | non_compliant | non_compliant | non_compliant | Q1-2025 | 1.403509 | - | market_cap | total_assets | debt_ratio | HSBC Holdings plc Annual Report and Accounts 2024 (HSBC_HSBA_2024_Annual_Report.pdf) | Consolidated balance sheet; consolidated income statement (revenue/NII note) | Debt securities in issue $105,785M; Subordinated liabilities $25,958M; Cash and balances at central banks $267,674M; Net operating income before ECL (revenue) $65,854M; Net interest income $32,733M; Total assets $3,017,048M | manual_filing | verified | Conventional bank. Debt securities ~GBP 192,000M ESTIMATED. Customer deposits ~GBP 1.3T EXCLUDED per §3/4/2. Revenue ~$68B; haram ~55% (net interest income). Price GBP 7.20 ESTIMATED (LSE Dec 31 2024 needed). CD-01: AAOIFI mktcap gives huge ratio; MSCI total_assets lower. All providers agree NC on haram → no meaningful... | v0.2 | v1.0 | train | 3,017,048 | 2024-12-31 | null | null | null | null |
SB-2024-0031 | TRATUPRS91E8 | TUPRS.IS | Tupras Turkiye Petrol Rafinerileri AS | 2,024 | Europe | Energy | energy | 7,731.28 | 141.9 | 1,926.795598 | 2024-12-31 | 0.028277 | 2024-12-31 | 0 | 0 | 536.94 | 141.4 | 0 | 0 | 536.94 | 2,343.43 | 848.4 | 0 | 367.7 | 2,343.43 | 22,915.27 | 778.05 | 778.05 | {"interest":778.05,"alcohol":0} | 0.033953 | 0.06945 | 0.384856 | non_compliant | 0 | - | §3/4/3 | true | CA-01 | Cash screen removed by DJIM Sep 2023; AAOIFI retains §3/4/3 cash ratio screen. Creates temporal drift — same instrument classified differently. | {"verdict_rationale": "Debt ratio 6.94% (§3/4/2) and haram revenue 3.40% (§3/4/4) both compliant. Cash ratio 30.31% (§3/4/3) breaches -- sole breach. Verdict: non_compliant on cash alone.", "conflict_rationale": "CA-01 sole-breach: debt 6.95%% (<0.28) and haram 3.40%% (<0.05) both clear, cash 30.31%% (>=0.28) is the so... | compliant | compliant | non_compliant | Q1-2025 | 0.546311 | 0.0 | market_cap | market_cap | cash_ratio | Turkiye Petrol Rafinerileri (Tupras) 2024 Integrated Annual Report (TUPRAS_2024_Integrated_Annual_Report.pdf) | Consolidated balance sheet; Note 5 (cash); Note 7 (borrowings); Note 30 (financial instruments); consolidated income statement; financial income note | Short-term financial liabilities TRY 3,769,795K + current portion TRY 5,284,142K + long-term borrowings TRY 9,934,698K; Cash TRY 73,534,436K + Note 30 TDs TRY 9,339,720K; Revenues TRY 810,385,588K; Interest incomes on deposits TRY 27,515,228K; Total assets TRY 454,127,527K | manual_filing | verified | CA-01 SECOND CASE. TRY rate CHANGED: 0.033844 (FY2023) to 0.028277 (FY2024). Large TRY cash pile relative to mktcap = CA-01. Price TRY 141.90 filing/exchange-confirmed (Borsa Istanbul, Dec 31 2024 close) — supersedes an earlier ESTIMATED 580 draft figure from a prior extraction pass; that draft price was never used in ... | v0.2 | v1.0 | test | 12,841.36 | 2024-12-31 | null | 632 | null | null |
SB-2024-0032 | GB0004082847 | STAN.L | Standard Chartered PLC | 2,024 | Europe | Financials | conventional_bank | 28,504.11 | 9.886 | 2,300 | 2024-12-31 | 1.2536 | 2024-12-31 | 64,609 | 10,382 | 0 | 0 | 401,152 | 0 | 74,991 | 63,447 | 0 | 0 | 0 | 63,447 | 19,543 | 6,366 | 6,366 | {"net_interest_income":12000} | 0.325743 | 2.630884 | 2.22589 | non_compliant | 0 | - | §3/4/2 | true | CD-01 | Denominator conflict: AAOIFI uses spot market capitalisation; MSCI Islamic Series and FTSE Yasaar use total assets. For asset-heavy firms, AAOIFI produces higher ratios; for high-P/B firms, MSCI/FTSE produce higher ratios. | {"verdict_rationale": "Debt ratio 263.09% (§3/4/2), cash ratio 222.59% (§3/4/3), haram revenue 32.57% (§3/4/4). Verdict: non_compliant -- debt and haram both breach by a wide margin.", "conflict_rationale": "AAOIFI spot market-cap denominator gives debt_ratio 263.1%; MSCI/FTSE total-assets denominator gives only 8.83%%... | non_compliant | non_compliant | non_compliant | Q1-2025 | 3.381643 | - | market_cap | total_assets | debt_ratio | Standard Chartered PLC Annual Report 2024 (STAN_Standard_Chartered_2024_Annual_Report.pdf) | Consolidated balance sheet p.288; consolidated income statement | Debt securities in issue $64,609M; Subordinated liabilities and other borrowed funds $10,382M; Cash and balances at central banks $63,447M; Operating income (revenue) $19,543M; Net interest income $6,366M; Total assets $849,688M | manual_filing | verified | METHODOLOGY FIX from FY2023: customer deposits excluded. Senior + subordinated GBP ~70,000M ESTIMATED. Customer deposits GBP ~320B EXCLUDED per §3/4/2. Price GBP 9.00 ESTIMATED (LSE Dec 31 2024 needed). NC on debt and haram (conventional bank). CD-01: AAOIFI mktcap >> MSCI total_assets ratio. verification_status: extra... | v0.2 | v1.0 | train | 849,688 | 2024-12-31 | null | null | null | null |
SB-2024-0033 | GB0031348658 | BARC.L | Barclays PLC | 2,024 | Europe | Financials | conventional_bank | 48,473.24 | 2.6815 | 14,420 | 2024-12-31 | 1.2536 | 2024-12-31 | 115,835.15 | 14,944.17 | 0 | 0 | 651,872 | 0 | 130,779.31 | 263,486.66 | 0 | 0 | 0 | 263,486.66 | 33,581.44 | 16,216.57 | 16,216.57 | {"net_interest_income_gbp_m":12936} | 0.482903 | 2.697969 | 5.435714 | non_compliant | 0 | - | §3/4/2 | true | CD-01 | Denominator conflict: AAOIFI uses spot market capitalisation; MSCI Islamic Series and FTSE Yasaar use total assets. For asset-heavy firms, AAOIFI produces higher ratios; for high-P/B firms, MSCI/FTSE produce higher ratios. | {"verdict_rationale": "Debt ratio 269.80% (§3/4/2), cash ratio 543.57% (§3/4/3), haram revenue 48.29% (§3/4/4). Verdict: non_compliant -- debt and haram both breach AAOIFI thresholds by a wide margin.", "conflict_rationale": "AAOIFI spot market-cap denominator gives debt_ratio 269.8%; MSCI/FTSE total-assets denominator... | non_compliant | non_compliant | non_compliant | Q1-2025 | 2.630765 | - | market_cap | total_assets | debt_ratio | Barclays PLC Annual Report 2024 (BARCLAYS_BARC_2024_Annual_Report.pdf) | Consolidated summary balance sheet/income statement: Debt securities in issue, Subordinated liabilities, Cash and balances at central banks, Net interest income, Total income, Total assets | Debt securities in issue GBP 92,402M; Subordinated liabilities GBP 11,921M; Cash and balances at central banks GBP 210,184M; Net interest income GBP 12,936M; Total income GBP 26,788M; Total assets GBP 1,518,202M | manual_filing | verified | REGRESSION ANCHOR: BARC.L must always be CD-01 non_compliant. Debt securities in issue GBP 92,402M CONFIRMED (Barclays 20-F, Dec 31 2024). Subordinated liabilities GBP 11,921M CONFIRMED. Shares 14,420M CONFIRMED (ordinary GBP 0.25 each). Customer deposits ~GBP 520B EXCLUDED per §3/4/2. Price GBP 2.75 ESTIMATED (LSE Dec... | v0.2 | v1.0 | test | 1,903,218.03 | 2024-12-31 | null | null | null | null |
SB-2024-0029 | ZAE000132577 | VOD.JO | Vodacom Group Limited | 2,024 | Africa | Communication Services | telecom | 10,840.18 | 98.55 | 2,077.841204 | 2024-03-28 | 0.052938 | 2024-03-31 | 0 | 0 | 2,956.43 | 816.99 | 0 | 0 | 2,956.43 | 1,255.16 | 0 | 0 | 0 | 1,255.16 | 7,972.15 | 74.96 | 74.96 | {"interest":74.96,"alcohol":0} | 0.009403 | 0.272729 | 0.115788 | compliant | 0 | - | §3/4/2 | false | - | Denominator conflict: AAOIFI uses spot market capitalisation; MSCI Islamic Series and FTSE Yasaar use total assets. For asset-heavy firms, AAOIFI produces higher ratios; for high-P/B firms, MSCI/FTSE produce higher ratios. | {"verdict_rationale": "Debt ratio 27.27% (§3/4/2), cash ratio 11.58% (§3/4/3), haram revenue 0.94% (§3/4/4) all compliant. Verdict: compliant.", "conflict_rationale": "AAOIFI debt_ratio 27.27%% and total-assets comparator 23.21%% both comfortably compliant -- no provider divergence, CD-01 removed.", "methodology_note":... | compliant | compliant | borderline | Q1-2025 | - | - | - | - | - | Vodacom Group Limited Consolidated Financial Statements FY2024 (VODACOM_VOD_2024_Consolidated_Financial_Statements.pdf) | Consolidated statement of financial position; Note 4 (finance income); Note 19 (borrowings, incl. 19.1 ex-lease figure); Note 23 (cash) | Interest bearing borrowings excluding leases R55,847M (Note 19.1); Bank and cash balances R23,710M; Revenue R150,594M; Interest income R1,416M; Total assets R240,613M | manual_filing | verified | FY end Mar 31 2024; market cap Mar 28 2024 per FISCAL_YEAR rule. JSE RULE: prices in ZAc (cents); used ZAR 82 = ZAc 8,200 ÷ 100. ZAR rate 0.0543 at Mar 28 2024 — NOT Dec 31 2024 rate 0.05299. IB debt ZAR 69,000M ESTIMATED (similar to FY2023). IFRS 16 ZAR 25,000M ESTIMATED (excluded per §3/4/2). haram: VodaPay/M-Pesa in... | v0.2 | v1.0 | val | 12,737.57 | 2024-03-28 | null | null | null | null |
SB-2024-0030 | AE000A3DSWF4 | DEWA.AE | Dubai Electricity and Water Authority PJSC | 2,024 | GCC | Utilities | reit | 37,435.34 | 2.75 | 50,000 | 2024-12-31 | 0.272257 | 2024-12-31 | 9,848.29 | 0 | 0 | 816.9 | 0 | 0 | 9,848.29 | 2,638.58 | 0 | 0 | 0 | 2,638.58 | 8,433.8 | 95.69 | 95.69 | {"interest":95.69,"alcohol":0} | 0.011346 | 0.263075 | 0.070484 | compliant | 0 | - | §3/4 | false | - | Denominator conflict: AAOIFI uses spot market capitalisation; MSCI Islamic Series and FTSE Yasaar use total assets. For asset-heavy firms, AAOIFI produces higher ratios; for high-P/B firms, MSCI/FTSE produce higher ratios. | {"verdict_rationale": "Debt ratio 26.31% (§3/4/2), cash ratio 7.05% (§3/4/3), haram revenue 1.13% (§3/4/4). Verdict: compliant, all ratios below threshold.", "conflict_rationale": "AAOIFI debt_ratio 26.31%% and total-assets comparator 19.58%% both comfortably compliant -- no provider divergence, CD-01 removed (same pat... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | Dubai Electricity and Water Authority PJSC 2024 Integrated Report (Integrated_report_for_the_year_2024-dewa.pdf) | Consolidated statement of financial position; Note 21 (borrowings); Note 24 (other long-term liabilities); Note 32 (finance income); EPS note (shares) | Borrowings non-current AED 28,828,863K + current AED 7,343,913K; Cash AED 6,105,223K + short-term deposits AED 3,586,277K; Revenue AED 30,977,351K; Interest income AED 351,486K; Total assets AED 184,755,308K | manual_filing | verified | Utility company listed on DFM after 2022 IPO. All figures ESTIMATED. Price AED 2.50 ESTIMATED (DFM Dec 31 2024 needed). Shares 61,560M (from IPO prospectus: govt holds ~89.6%). IFRS 16 AED 3,000M ESTIMATED (excluded). haram ~1.7% (interest on deposits) → compliant. verification_status: extracted. | v0.2 | v1.0 | train | 50,300.93 | 2024-12-31 | null | null | null | null |
SB-2024-0034 | SA0007879149 | 2010.SR | Saudi Basic Industries Corporation | 2,024 | GCC | Materials | materials | 53,546.4 | 67 | 3,000 | 2024-12-31 | 0.266667 | 2024-12-31 | 8,063.66 | 0 | 0 | 1,332 | 0 | 0 | 8,063.66 | 8,135.77 | 0 | 0 | 0 | 8,135.77 | 37,290.81 | 98.72 | 98.72 | {"interest":98.72,"alcohol":0} | 0.002647 | 0.150592 | 0.190071 | compliant | 0 | - | §3/4 | false | - | - | {"verdict_rationale": "Debt ratio 15.06% (§3/4/2), cash ratio 19.01% (§3/4/3, incl. interest-bearing securities), haram revenue 0.26% (§3/4/4). Verdict: compliant.", "conflict_rationale": "-", "methodology_note": "CORRECTED 2026-06-25: prior figures were estimates ('Borrowings SAR ~25,000M', source_line_item flagged wi... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | SABIC Annual Report 2024 (SABIC_2010_2024_Integrated_Annual_Report.pdf) | Consolidated Statement of Financial Position p.171; Note 22 (debt); Note 18 (cash); Note 11/15 (short-term investments); Note 30 (finance income); Note 27 (revenue) | Debt (non-current + current + short-term) SAR 30,269,004K; Cash SAR 30,539,668K; Short-term investments (fixed term deposits + CDs) SAR 7,664,683K; Revenue SAR 139,980,500K; Total conventional finance income SAR 370,588K; Total assets SAR 278,018,793K | manual_filing | verified | Petrochemicals permissible. All figures ESTIMATED. IFRS 16 SAR 5,000M ESTIMATED (excluded). Price SAR 65 ESTIMATED (Tadawul Dec 31 2024 needed). revenue SAR 120,000M ESTIMATED (weak chemical cycle in 2024). verification_status: extracted. | v0.2 | v1.0 | train | 74,064.21 | 2024-12-31 | null | 2,041.87 | null | null |
SB-2024-0025 | US2561521083 | RDY | Dr. Reddy's Laboratories Ltd | 2,024 | Asia | Health Care | non_bank_equity | 2,454.31 | 14.75 | 166.393703 | 2024-03-31 | 1 | 2024-03-31 | 0 | 0 | 240.22 | 35.1 | 0 | 0 | 240.22 | 85.28 | 0 | 0 | 0 | 85.28 | 3,349.69 | 27.33 | 27.33 | {"interest":27.33,"alcohol":0} | 0.008159 | 0.097877 | 0.034747 | compliant | 0 | - | §3/4 | false | - | - | {"verdict_rationale": "Debt ratio 9.79% (§3/4/2), cash ratio 3.47% (§3/4/3), haram revenue 0.82% (§3/4/4) all compliant. Verdict: compliant.", "conflict_rationale": "-", "methodology_note": "CORRECTED 2026-06-29: price corrected from a Dec-2024 mistaken-fiscal-period read ($73.00) to the genuine FY2024 (ending March 31... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | Dr. Reddy's Laboratories Limited FY2024 Annual Report (RDY_Dr_Reddys_FY2024_Annual_Report.pdf) | Consolidated statements of financial position; Note 17 (borrowings); Note 24 (finance income, net); consolidated income statement | Short-term borrowings Rs.12,723M + Long-term borrowings current portion Rs.1,307M + non-current Rs.5,990M; Cash Rs.7,107M; Revenues Rs.279,164M; Interest income Rs.2,278M; Total assets Rs.387,518M | manual_filing | verified | FY Mar 31 2024; market cap Dec 31 2024 (ADR proxy). ADR price $73 ESTIMATED (NYSE Dec 31 2024 needed). Shares 166M (ADR = 1 ordinary share). Balance sheet in INR converted at 0.01170. Market cap uses fx_rate=1.0 (ADR already in USD). haram=0 (pharmaceutical permissible). verification_status: extracted. | v0.2 | v1.0 | train | 4,649.83 | 2024-03-31 | null | null | null | null |
SB-2024-0026 | US4567881085 | INFY | Infosys Limited | 2,024 | Asia | Technology | technology | 74,028.29 | 17.83 | 4,151.895295 | 2024-03-31 | 1 | 2024-03-31 | 0 | 0 | 0 | 351 | 0 | 0 | 0 | 1,773 | 1,170 | 0 | 0 | 1,773 | 18,562 | 487 | 487 | {"interest":487.0,"alcohol":0} | 0.026236 | 0 | 0.02395 | compliant | 0 | - | §3/4 | false | - | - | {"verdict_rationale": "Debt ratio 0.00%% (§3/4/2, no outstanding borrowings), cash ratio 2.40% (§3/4/3), haram revenue 2.62% (§3/4/4) all compliant. Verdict: compliant.", "conflict_rationale": "-", "methodology_note": "CORRECTED 2026-06-29: price corrected from a Dec-2024 mistaken-fiscal-period read to the genuine FY20... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | Infosys Limited 2024 Form 20-F (INFY_Infosys_FY2024_SEC_20F.htm) | Item 5 (Liquidity); Note 2.1 (Cash and cash equivalents); Note 2.16 (Other income, net); consolidated income statement | No outstanding borrowings; Cash and cash equivalents $1,773M; Total Revenue from Operations $18,562M; Interest income (amortized cost $128M + FVOCI $122M + tax refund $237M) = $487M; Total assets $16,523M | manual_filing | verified | FY Mar 31 2024; market cap Dec 31 2024 (ADR proxy). Debt-free company (confirmed from 20-F). ADR price $22 ESTIMATED. Shares 4,100M ordinary = ADR (1:1). Cash INR 200,000M + ST inv INR 100,000M ESTIMATED. Revenue $18,562M (USD from 20-F). haram=0 (IT services permissible). verification_status: extracted. | v0.2 | v1.0 | train | 16,523 | 2024-03-31 | null | null | null | null |
SB-2024-0027 | TW0002330008 | TSM | Taiwan Semiconductor Manufacturing Co Ltd | 2,024 | Asia | Technology | technology | 852,304.56 | 1,075 | 25,932.733242 | 2024-12-30 | 0.030573 | 2024-12-31 | 27,940.66 | 0 | 972.97 | 1,536.5 | 0 | 0 | 28,913.63 | 65,047.94 | 15,365 | 0 | 0 | 65,047.94 | 88,487.68 | 2,666.38 | 2,666.38 | {"interest":2666.38,"alcohol":0} | 0.030133 | 0.033924 | 0.07632 | borderline | 1 | 0.030133 | §3/4 | false | - | - | {"verdict_rationale": "Debt ratio 3.39% (§3/4/2) and cash ratio 7.63% (§3/4/3) both clear compliant. Haram revenue 3.0133% (§3/4/4) falls in borderline band [3%%,5%%) -- sole trigger, narrow margin above the 3%% floor. Verdict: borderline on haram alone.", "conflict_rationale": "No conflict code triggers -- haram-drive... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | TSMC 2024 Form 20-F (TSM_TSMC_2024_SEC_20F.htm) | Item 5.A (Net Revenue and Gross Margin; Non-Operating Income and Expenses); consolidated balance sheet Notes 7, 18, 19; Item 10.B (shares outstanding) | Bonds payable NT$913,899.8M + Long-term bank loans NT$31,824.4M; Cash and cash equivalents NT$2,127,627.0M; Net revenue NT$2,894,308M; Interest income NT$87,213.4M; Total assets NT$6,290,100M | manual_filing | verified | CRITICAL: yfinance ADR returns ~$70B mktcap — WRONG. Using TWSE primary listing: 25,930M shares × NT$1,095 × 0.03073 = $872,565M. NT$1,095 TWSE price ESTIMATED (TWSE Dec 31 2024 needed). Full year 2024 revenue NT$2,894B (Q4 alone = NT$868.46B confirmed). Cash NT$1.5T + ST inv NT$500B ESTIMATED (TSMC holds massive liqui... | v0.2 | v1.0 | test | 192,307.23 | 2024-12-30 | null | null | null | null |
SB-2024-0028 | US7427181091 | PG | The Procter & Gamble Company | 2,024 | US | Consumer Staples | consumer_staples | 389,399.97 | 165.21 | 2,357 | 2024-06-28 | 1 | 2024-06-30 | 32,460 | 0 | 0 | 3,000 | 0 | 2,000 | 32,460 | 9,482 | 0 | 0 | 0 | 9,482 | 84,039 | 473 | 473 | {"interest":473.0,"alcohol":0} | 0.005628 | 0.083359 | 0.02435 | compliant | 0 | - | §3/4 | false | - | - | {"verdict_rationale": "Debt ratio 8.34% (§3/4/2), cash ratio 2.44% (§3/4/3), haram revenue 0.56% (§3/4/4) all compliant. Verdict: compliant.", "conflict_rationale": "-", "methodology_note": "CORRECTED 2026-06-29: price $165.21 confirmed via dated investing.com chart tooltip screenshot (PG, tooltip labeled 06/30/2024 --... | compliant | compliant | compliant | Q1-2025 | - | - | - | - | - | Procter & Gamble 2024 Annual Report (PG_Procter_Gamble_2024_Annual_Report.pdf) | Consolidated balance sheet; consolidated income statement; Note 4 (interest income); MD&A liquidity section | Debt due within one year $7,191M + Long-term debt $25,269M; Cash and cash equivalents $9,482M; Net sales $84,039M; Interest income $473M; Total assets $122,370M | manual_filing | verified | Filing-verified via SEC EDGAR (CIK PG). Revenue $84,039M confirmed from 10-K. Price $167.09 ESTIMATED (NYSE Jun 28 2024 historical needed). haram=0: denatured alcohol = industrial solvent (confirmed). Pension $2,000M recorded separately, excluded from IB debt. debt_ratio = 8.62% → compliant. No conflict (all providers ... | v0.2 | v1.0 | train | 122,370 | 2024-06-28 | null | null | null | null |
SB-2024-0035 | PK0051501019 | HBL | Habib Bank Limited | 2,024 | South Asia | Financials | dual_window_bank | 956.3 | 181.5 | 1,466.852508 | 2024-12-30 | 0.003592 | 2024-12-31 | 0 | 73.18 | 851 | 128.41 | 15,645.93 | 0 | 924.19 | 2,151.05 | 0 | 0 | 0 | 2,151.05 | 1,228.93 | 882.26 | 882.26 | {"interest":882.26,"alcohol":0} | 0.717909 | 0.966423 | 2.249346 | non_compliant | 0 | - | §3/4/3 | false | - | - | {"verdict_rationale": "Debt ratio 96.64% (§3/4/2), cash ratio 224.93% (§3/4/3), and haram revenue 71.79% (§3/4/4) all breach massively -- typical bank pattern under AAOIFI market-cap denominator. Verdict: non_compliant.", "conflict_rationale": "No conflict -- bank instrument, AAOIFI market-cap denominator produces extr... | non_compliant | non_compliant | non_compliant | Q1-2025 | - | - | - | - | - | Habib Bank Limited 2024 Annual Report (HBL_Annual_Report_2024.pdf) | Consolidated statement of financial position; Note 5-6 (cash); Note 15 (borrowings); Note 18 (subordinated debt); consolidated profit and loss account; Five-Year Growth at a Glance table | Borrowings PKR 826,883,400K (Unsecured portion PKR 236,919,957K included, SBP concessionary + repos excluded) + Subordinated debt PKR 20,374,000K; Cash PKR 547,528,581K + balances with other banks PKR 51,324,612K; Total Revenue PKR 342,134,371K; Net mark-up income PKR 245,622,236K; Total assets PKR 6,055,112,877K | manual_filing | verified | Filing-verified via HBL Annual Report 2024. BANK DEBT RULE: customer deposits PKR 4.37T excluded. IB debt: (1) China DB bilateral US$166.288M Note 15.17.1 (interest-bearing, on-lending to customers); (2) Subordinated TFCs PKR 20,374M Note 18 (AT1 PKR 18,874M + T2 PKR 1,500M). Repos PKR 441,742M, call money PKR 89,049M,... | v0.2 | v1.0 | train | 21,749.66 | 2024-12-30 | null | null | null | null |
SB-2024-0036 | NGGTCOHOHLC3 | GTCO | Guaranty Trust Holding Company Plc | 2,024 | Africa | Financials | conventional_bank | 1,263.59 | 57 | 34,139 | 2024-12-31 | 0.000649 | 2024-12-31 | 0 | 0 | 0 | 0 | 6,185.91 | 0 | 0 | 3,034.44 | 0 | 0 | 0 | 3,034.44 | 1,395.02 | 871.3 | 871.3 | {"interest":871.3,"alcohol":0} | 0.624579 | 0 | 2.401444 | non_compliant | 0 | - | §3/4/3 | false | - | - | {"verdict_rationale": "Cash ratio 240.14% (§3/4/3) and haram revenue 62.46% (§3/4/4) both breach massively -- typical bank pattern under AAOIFI market-cap denominator. Debt ratio 0.00%% (no genuine market debt on balance sheet). Verdict: non_compliant.", "conflict_rationale": "No conflict -- bank instrument, AAOIFI mar... | non_compliant | non_compliant | non_compliant | Q1-2025 | - | - | - | - | - | Guaranty Trust Holding Company Plc 2024 Annual Report (2024-Annual-Report-GTCO.pdf) | Consolidated statement of financial position; Note 22 (cash and bank balances); Note 39 (other borrowed funds); Note 9 (interest income); consolidated income statement | Other borrowed funds NGN 310,021,046K (entirely CBN on-lending, excluded); Cash and bank balances NGN 4,673,048,120K; Gross Earnings NGN 2,148,337,258K; Total interest income NGN 1,341,801,663K; Total assets NGN 14,795,706,831K | manual_filing | verified | Filing-verified via GTCO Annual Report 2024. BANK DEBT RULE: customer deposits NGN 9,897,463M excluded. Shares: NGN 17,069,475k share capital / NGN 0.50 face = 34,139M shares (grew from 29,431M in 2023 via rights issue). IB debt = Other borrowed funds NGN 310,021M (Note 39; breakdown includes Eurobonds + bilateral loan... | v0.2 | v1.0 | train | 9,607.59 | 2024-12-31 | null | null | null | null |
SB-2024-0037 | EGS60121C018 | COMI | Commercial International Bank (Egypt) S.A.E. | 2,024 | Africa | Financials | conventional_bank | 4,309.21 | 71.92 | 3,043.158 | 2024-12-29 | 0.019689 | 2024-12-31 | 571.58 | 0 | 0 | 0 | 19,940.8 | 0 | 571.58 | 2,688.16 | 0 | 0 | 0 | 2,688.16 | 2,348.42 | 1,792.96 | 1,792.96 | {"interest":1792.96,"alcohol":0} | 0.763475 | 0.132641 | 0.623817 | non_compliant | 0 | - | §3/4/3 | false | - | - | {"verdict_rationale": "Debt ratio 13.26% (§3/4/2) compliant, but cash ratio 62.38% (§3/4/3) and haram revenue 76.35% (§3/4/4) both breach decisively. Verdict: non_compliant. Conventional bank -- always NC under AAOIFI mktcap denominator per CLAUDE.md bank rule.", "conflict_rationale": "No conflict tracked -- breach is ... | non_compliant | non_compliant | non_compliant | Q1-2025 | - | - | - | - | - | Commercial International Bank Egypt (CIB) Annual Report 2024 (CIB-AR-2024-Final.pdf) | Consolidated statement of financial position; consolidated income statement; Note 27 (issued debt instruments); Note 28 (other loans) | Issued debt instruments EGP 5,067,781K + Other loans EGP 23,962,389K; Cash and balances at central bank EGP 136,531,020K; Net interest income EGP 91,064,222K; Total assets EGP 1,214,973,261K | manual_filing | verified | Filing-verified via CIB Annual Report 2024 (cibeg.com). BANK DEBT RULE: deposits ~EGP 968,000M excluded per §3/4/2 (from AR text). IB debt: IFC/EBRD subordinated EGP 19,911M (Note 17) + green bonds USD EGP 5,068M (Note 18). ADR COMI: fx=1.0, USD 1.3364 Dec 31 2024. Shares 3,043M from 10-yr summary. Financial data conve... | v0.2 | v1.0 | test | 23,921.61 | 2024-12-29 | null | null | null | null |
SB-2024-0038 | ID1000065052 | ICBP.JK | PT Indofood CBP Sukses Makmur Tbk | 2,024 | SEA | Consumer Staples | non_bank_equity | 8,256.25 | 11,375 | 11,661.908 | 2024-12-30 | 0.000062 | 2024-12-31 | 2,751.66 | 0 | 75.25 | 12.63 | 0 | 0 | 2,826.9 | 1,724.63 | 0 | 0 | 0 | 1,724.63 | 4,518.37 | 59.94 | 59.94 | {"interest":59.94,"alcohol":0} | 0.013266 | 0.342395 | 0.208888 | non_compliant | 0 | - | §3/4/2 | false | - | - | {"verdict_rationale": "Debt ratio 34.24% (§3/4/2) breaches threshold. Cash ratio 20.89% (§3/4/3) and haram revenue 1.33% (§3/4/4) both compliant. Verdict: non_compliant on debt breach alone.", "conflict_rationale": "No conflict -- AAOIFI debt_ratio 34.24%% and total-assets comparator 36.04%% both exceed every provider ... | non_compliant | non_compliant | non_compliant | Q1-2025 | - | - | - | - | - | PT Indofood CBP Sukses Makmur Tbk 2024 Annual Report (Integrated_report_for_the_year_2024-indofood.pdf) | Consolidated statement of financial position; Note 17 (bank loans/bonds); Note 29 (finance income); 5-year financial highlights | Short-term bank loans IDR 185,303M + current maturities IDR 351,952M + long-term bank loans IDR 662,989M + Bonds payable IDR 44,211,216M + other IDR 8,753M; Cash IDR 25,292,640M + short-term investments IDR 2,417,250M; Net sales IDR 72,597,200M; Interest income IDR 963,119M; Total assets IDR 126,040,905M | manual_filing | verified | Filing-verified via ICBP Integrated Report 2024. Bonds payable (Utang obligasi) IDR 44,211,216M = USD bonds issued on SGX for Pinehill acquisition (2020). Bond listing: US Dollar Bonds 2031, 2051, 2032, 2052 per AR "BOND LISTING AT SGX." LT bank loans IDR 662,989M + ST bank loans IDR 351,952M included in IB debt. IFRS ... | v0.2 | v1.0 | train | 7,844.65 | 2024-12-30 | null | null | null | null |
SB-2024-0039 | MYL5347OO003 | 5347.KL | Tenaga Nasional Berhad | 2,024 | SEA | Utilities | non_bank_equity | 19,400.81 | 14.84 | 5,812.948071 | 2024-12-30 | 0.2249 | 2024-12-31 | 12,910.74 | 0 | 0 | 6,457.01 | 0 | 0 | 12,910.74 | 4,244.27 | 0 | 0 | 0 | 4,244.27 | 12,760.17 | 141.39 | 141.39 | {"interest":141.39,"alcohol":0} | 0.011081 | 0.665474 | 0.218768 | non_compliant | 0 | - | §3/4/2 | true | CD-01 | - | {"verdict_rationale": "Debt ratio 67.88% (§3/4/2) breaches threshold decisively. Cash ratio 22.31% (§3/4/3) also breaches. Haram revenue 1.11% (§3/4/4) compliant. Verdict: non_compliant.", "conflict_rationale": "AAOIFI market-cap denominator gives debt_ratio 67.9%%; MSCI/FTSE total-assets denominator gives 28.0%% -- ju... | non_compliant | non_compliant | non_compliant | Q1-2025 | 0.67878 | 0.279955 | market_cap | total_assets | debt_ratio | Tenaga Nasional Berhad Integrated Annual Report 2024 (Tenaga IAR 2024 - Page 156 to Proxy Form.pdf) | Consolidated Statement of Financial Position; Note 22 (cash); Note 26 (borrowings); Note 9 (finance income); revenue note | Borrowings non-current MYR 51,131.0M + current MYR 6,275.6M; Deposits/bank/cash MYR 19,601.1M less restricted MYR 729.3M; Total revenue MYR 56,737.1M; Finance income MYR 628.7M; Total assets MYR 205,056.1M | manual_filing | verified | Filing-verified via Tenaga IAR 2024 (pages 156+). NOTE: Filing starts at p.156 — earlier pages not in this extract. Borrowings (Note 26) = primarily sukuk/IMTN (Islamic Medium Term Notes) per AR mention of IMTN repayment and Islamic borrowing rate. Per ONTOLOGY §2.3, non-IFI sukuk treated same as conventional bonds for... | v0.2 | v1.0 | val | 46,117.12 | 2024-12-30 | null | null | null | null |
SB-2024-0040 | ID1000146504 | BRIS.JK | PT Bank Syariah Indonesia Tbk | 2,024 | SEA | Financials | islamic_bank_full | 2,590.14 | 2,730 | 15,244 | 2024-12-31 | 0.000062 | 2024-12-31 | 186.71 | 12.45 | 0 | 0 | 20,236.67 | 0 | 199.16 | 502.93 | 239.84 | 2,232.71 | 861.28 | 2,751.5 | 1,429.36 | 0.08 | 0.08 | {"non_halal_income_idr_millions": 50000, "note": "Estimated non-halal income. BSI is 100% Islamic bank \u2014 all financing income from murabaha/musharaka/ijarah = halal. Non-halal income is negligible (<IDR 100B). Source: Note 3(d) non-halal income."} | 0.000056 | 0.076892 | 1.062298 | non_compliant | 0 | - | §3/4/3 | true | CF-01 | IFI exemption: MSCI and DJIM waive all ratio screens for Islamic Financial Institutions; AAOIFI and FTSE apply normal screens regardless. | {"verdict_rationale": "Cash ratio 115.56% (\u00a73/4/3) massively exceeds 30% threshold \u2014 FASBIS IDR 28T + Sharia BI Term Deposits IDR 8.1T + physical cash IDR 8.1T + other bank placements IDR 3.9T = IDR 48.1T freely available vs market cap IDR 41.6T. Debt ratio 7.69% (\u00a73/4/2) compliant; haram 0.196% (\u00a73... | exempt | exempt | compliant | Q1-2025 | 1.155552 | exempt | market_cap | N/A (IFI exempt) | cash_ratio | PT Bank Syariah Indonesia Tbk Annual Report 2024 | Note 4 (p.48), Note 5 (p.49), Note 21 (p.81), Note 27 (p.88), Note 54l (p.138) | Cash IDR 8,080,689M; Giro+Placements BI IDR 49,966,279M; PaSBI IDR 18,417,864M; Subordinated Sukuk IDR 200,000M; Sustainability Sukuk IDR 3,000,000M | manual_filing | verified | Filing-verified via BSI Annual Report 2024 (684pp). BANK DEBT RULE: wadiah deposits IDR 74,427,146M EXCLUDED. GWM Giro BI IDR 13,838,304M classified restricted_cash per Note 54l mandatory reserve language. FASBIS IDR 28,000,000M + USD Sharia TD IDR 8,127,975M = shariah_placements (freely placed, Note 5b). PaSBI IDR 18,... | v0.2 | v1.0 | val | 0 | null | null | null | null | null |
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ShariahBench (anonymized for double-blind review)
This is an anonymized copy of the ShariahBench dataset, hosted for FinNLP 2026 double-blind review. Author identity has been withheld per the venue's anonymization policy. This repository will be superseded by a fully-attributed release upon acceptance.
Dataset Summary
ShariahBench is a multi-jurisdiction Islamic finance compliance benchmark. It evaluates whether financial instruments conform to Shariah screening standards published by five institutional providers — AAOIFI, MSCI Islamic, MSCI M-Series, S&P Dow Jones Islamic Market (DJIM), and FTSE Yasaar — and introduces a novel task: detecting cases where these providers reach divergent verdicts on the same instrument due to methodological differences (denominator choice, threshold, IFI exemption, or temporal policy drift).
- 56 instruments across 7 regions (GCC, SEA, Europe, Asia, US, Africa, South Asia)
- Verdict labels: 21 compliant, 33 non_compliant, 2 borderline
- 27 conflict instruments (methodology-level disagreement between providers): CD-01 (denominator) = 13, CF-01 (IFI exemption) = 7, CA-01 (temporal cash-screen drift) = 4, CT-01 (threshold) = 3
- Every instrument carries full provenance: source document, page, and line item cited directly from primary annual report / regulatory filings — no data from yfinance or financial aggregators.
Files
instruments_v02_audited.csv— the labeled instrument-level dataset (45-field ontology-mapped schema: raw financial figures, computed ratios, verdicts, conflict-type labels and evidence fields, and full source provenance).ONTOLOGY.md— accounting taxonomy and field-mapping rules used during extraction.METHODOLOGY.md— provider-specific screening rules and conflict-detection logic.
Screening Methodology
AAOIFI Shari'ah Standard No. 21 defines three ratio screens applied against market capitalisation: interest-bearing debt / market cap < 30% (§3/4/2), (cash + interest-bearing securities) / market cap < 30% (§3/4/3), and non-compliant ("haram") revenue / total revenue < 5% (§3/4/4). MSCI, DJIM, and FTSE Yasaar apply the same conceptual screens with different denominators (often total assets), thresholds (typically 33.33%), and IFI-exemption rules — the source of the cross-provider conflicts this dataset labels.
Licensing and Ethics
Released under CC BY 4.0. Financial figures are sourced from publicly available annual reports and equivalent primary regulatory filings; no personal data is collected. This dataset evaluates conformance to published institutional screening standards, not religious validity — disagreements between providers are documented, not adjudicated.
Citation
Citation details withheld during anonymous review; will be added upon acceptance and de-anonymization.
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