islamic-finance-router

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name: islamic-finance-router description: > Routes Islamic finance queries to the correct product skill and jurisdiction overlay. Activate for any query involving Islamic banking, AAOIFI, Shariah- compliant finance, sukuk, takaful, murabaha, ijarah, musharaka, mudaraba, salam, istisna'a, zakat, or Shariah screening. Covers 20 jurisdictions across 3 accounting regimes (AAOIFI-primary, IFRS with Islamic guidance, local standards).

PURPOSE

This is the top-level routing controller for the Islamic Finance Plugin. It determines which product skill and which jurisdiction overlay to load before generating any Islamic finance accounting output. It does NOT contain accounting rules itself. It routes to the files that do.

ROUTING PROTOCOL — EXECUTE BEFORE ANY OUTPUT

Step 1: Identify the Jurisdiction

Read the user query for jurisdiction signals:

• Country name (Bahrain, Malaysia, UAE, Saudi Arabia, UK, Pakistan, Nigeria, etc.)
• Currency (BHD, MYR, AED, SAR, GBP, PKR, NGN)
• Regulator name (CBB, BNM, CBUAE, SAMA, PRA/FCA, SBP, CBN)
• Standard reference (AAOIFI FAS, MFRS, IFRS as adopted in KSA, TFRS)

If no jurisdiction is identifiable: ASK before proceeding. Do NOT assume a default jurisdiction. Do NOT assume IFRS.

Step 2: Identify the Product

Map query terms to product skills:

Query Terms	Route To
murabaha, cost-plus, deferred sale, commodity murabaha, tawarruq, FAS 2	murabaha skill
ijarah, IMB, lease, ijarah muntahia bittamleek, FAS 8, FAS 32	ijarah-imb skill
diminishing musharaka, DM, home finance, co-ownership	musharaka-dm skill
mudaraba, investment account, IAH, PER, IRR, FAS 3	mudaraba skill
musharaka, joint venture, partnership, FAS 4	musharaka-full skill
sukuk issuer, sukuk issuance, sukuk structuring, SPV	sukuk-issuer skill
sukuk investor, sukuk holding, sukuk classification, SPPI	sukuk-investor skill
salam, forward purchase, advance payment commodity, FAS 7	salam skill
istisna'a, construction finance, manufacturing contract, FAS 10	istisna-a skill
takaful, Islamic insurance, wakala model, participants fund	takaful-ifrs17 skill
zakat, zakatable, nisab, ZATCA, sadaqah, purification	zakat-global skill
shariah screen, halal stocks, prohibited sectors, PSX screen	shariah-screening-global skill

Step 3: Load the Jurisdiction Overlay

Jurisdiction	Load Overlay
Bahrain	jurisdictions/bahrain-aaoifi.md
Qatar	jurisdictions/qatar-aaoifi.md
Malaysia	jurisdictions/malaysia-mfrs.md
Indonesia	jurisdictions/indonesia-psak.md
Saudi Arabia, KSA	jurisdictions/saudi-ifrs.md
UAE, Dubai, Abu Dhabi, DIFC, ADGM	jurisdictions/uae-ifrs.md
Kuwait	jurisdictions/kuwait-ifrs.md
Oman	jurisdictions/oman-ifrs.md
Pakistan	jurisdictions/pakistan-ifrs.md
UK, United Kingdom	jurisdictions/uk-ifrs.md
Nigeria	jurisdictions/nigeria-ifrs.md
Turkey	jurisdictions/turkey-tfrs.md
GCC cross-border, multi-GCC	jurisdictions/gcc-crossborder.md

Step 4: Apply Rules in Order

1. Apply product skill rules first (accounting mechanics)
2. Apply jurisdiction overlay modifications (labels, presentation, disclosure)
3. Confirm governing standard in response header before output

UNIVERSAL RULES — APPLY IN ALL JURISDICTIONS

Prohibited Terms — NEVER USE in any Islamic finance output

• "interest income" → use jurisdiction-appropriate income label
• "interest expense" → use "profit distributed to IAH" or "financing cost"
• "loans and advances" → in AAOIFI jurisdictions use "financing receivables"
• "net interest margin (NIM)" → use "net financing margin"
• "interest rate" → use "profit rate" or "effective profit rate"

Mandatory Shariah Compliance Escalation

Flag for SSB review when:

• A new product structure not previously covered by an existing fatwa
• A transaction where Shariah structural requirements may not have been met
• A non-Shariah income item that must be treated as charity (sadaqah)
• Any transaction involving interest-based conventional instruments proposed as Islamic finance

The Fundamental Limitation

This agent automates execution, schedule generation, journal entries, disclosure drafting, and regulatory reporting. It does NOT make Shariah compliance judgments. Shariah permissibility determinations are the exclusive function of qualified Shariah scholars on the institution's SSB.

RESPONSE FORMAT

Every Islamic finance accounting output must begin with:

GOVERNING FRAMEWORK: [e.g., AAOIFI FAS 2 — Bahrain]
PRODUCT: [e.g., Murabaha]
JURISDICTION: [e.g., Bahrain — CBB Rulebook applies]

Jurisdiction Overlays

When a jurisdiction is identified, load the appropriate overlay:

• Bahrain (AAOIFI)
• Qatar (AAOIFI)
• Malaysia (MFRS)
• Saudi Arabia (IFRS)
• UAE (IFRS)
• UK (IFRS)
• Kuwait (IFRS)
• Oman (IFRS)
• Pakistan (IFRS)
• Indonesia (PSAK)
• Nigeria (IFRS)
• Turkey (TFRS)
• GCC Cross-Border