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31 March 2020: Coronavirus Update. The situation is fast moving and we are continuing to monitor the global situation and its impact on our members, staff, exam candidates, students and the profession. More information for Members and Students in My CIMA.

Glossary of terms and contracts (Arabic – English)

  • Parallel istisna

    Two istisna’ contracts operated in parallel.

  • Parallel salam

    Two salam contracts operated in parallel.

  • Praesentes

    Where the parties to the contract are present at time of agreement.