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Activate for: salam, forward purchase Islamic, advance payment commodity, FAS 7, agricultural finance Islamic, salam receivable, parallel salam, commodity forward Islamic, advance purchase contract.
デフォルトでは、最初にソースを確認する Prompt が選択されています。直接コマンドに切り替えるか、ローカルコピーをダウンロードすることもできます。
インストールを決める前に、SKILL.md と SkillsMP に表示されている付属ファイルをお読みください。
SOC 職業分類に基づく
Codex または Claude でインストール この Prompt をコピーして Codex、Claude、または他のアシスタントに貼り付けると、Skill ページを確認してインストールできます。
直接コマンドでは確認用 Prompt が省略されます。実行前にソースを確認してください。
npx skills add https://github.com/panaversity/agentfactory-business-plugins --skill salamコマンドは1行のまま表示されます。コピー前に横へスクロールして全体を確認してください。
ローカルで確認しますか？SkillsMP が現在取得できるファイルをダウンロードできます。
SKILL.md を表示中
Activate for: bank reconciliation, nostro reconciliation, suspense account, GL reconciliation, provision reconciliation, inter-company reconciliation, nostro break, unmatched item, reconciling item, MT940, MT950, MT942, aged items, reconciliation certificate, suspense clearing, four-way reconciliation, IFRS 9 provision reconciliation, settlement break, trade reconciliation, position break, GL-to-risk reconciliation. NOT for: IFRS 9 ECL model calculation (use ifrs9-ecl), capital adequacy reporting (use basel-capital), AML transaction monitoring (use aml-typologies).
Activate for: ijarah, IMB, ijarah muntahia bittamleek, Islamic lease, FAS 8, FAS 32, rental income, lease ending in ownership, operating lease Islamic, finance lease Islamic, right-of-use asset Islamic, IFRS 16 Islamic, ijarah assets, ijarah rental schedule, ijarah depreciation.
Activate for: istisna'a, construction finance Islamic, manufacturing contract, FAS 10, parallel istisna'a, percentage of completion, project finance Islamic, istisna'a receivable, istisna'a in progress, construction contract Islamic, infrastructure sukuk construction, milestone financing.
| name | salam |
| description | Activate for: salam, forward purchase Islamic, advance payment commodity, FAS 7, agricultural finance Islamic, salam receivable, parallel salam, commodity forward Islamic, advance purchase contract. |
| metadata | {"version":"1.0","author":"Panaversity — The AI Agent Factory","standard":"AAOIFI FAS 7 (Salam and Parallel Salam)"} |
Salam: The bank pays in FULL and IN ADVANCE for a commodity to be delivered at a specified future date, location, and of specified quality and quantity.
Shariah requirements (all must be met — if any fails, contract is void):
At contract execution (payment of advance): Dr: Salam Receivable [Full payment amount] Cr: Cash [Full payment amount]
The salam receivable represents the bank's right to receive the commodity. Carry at cost (the advance price paid), not at fair value of the commodity.
At delivery: Dr: Salam Commodity / Inventory [Cost = original salam payment] Cr: Salam Receivable [Cost — derecognise the receivable]
On sale of commodity (bank sells to market): Dr: Cash / Receivable from buyer [Sale price] Cr: Salam Commodity / Inventory [Cost] Cr/Dr: Gain / Loss on Salam [Difference]
Commodity price risk: The bank bears price risk between advance payment and delivery. If market price falls below advance price → loss. If it rises → gain. This risk is inherent in salam. It is NOT a Shariah compliance issue.
To hedge or resell: Bank enters a SECOND salam (parallel salam) selling the same commodity to another party at a higher price for delivery on the same date.
IMPORTANT: The two salam contracts must be INDEPENDENT. The bank bears delivery risk in both. Cannot use customer's delivery to satisfy the parallel salam (linking the two contracts may violate Shariah).
Parallel salam accounting: recognise as a separate salam liability. Do not net the two contracts.
AAOIFI FAS 7: