Summary
These Guidelines on Sukuk are issued by the SC under section 377 of the Capital Markets and Services Act 2007 (CMSA). These Guidelines comprise the following parts– (a) requirements for an issuance, offering or invitation to subscribe or purchase sukuk as set out in Part B of these Guidelines; (b) approval for an issuance, offering or invitation to subscribe or purchase sukuk as set out in Part C of these Guidelines; (c) requirements for an issuance, offering or invitation to subscribe or purchase retail sukuk as set out in Part D of these Guidelines; and (d) the relevant Shariah rulings, principles and concepts that have been endorsed by the SAC, to be complied with for issuances of ringgit- denominated sukuk.