Smes faces similar problems in the countries and regions where islamic finance is flourishing negating one of the aspirations of islamic finance access to financing for all shariah compliant businesses irrespective of the size of business operations. Leveraging islamic finance for small and medium enterprises smes world bank islamic development bank policy report ii table of contents acknowledgments iv acronyms and abbreviations v. Small and medium enterprises smes make up the bulk of the economic tissue of the economy in developing countries they represent the majority of employment including female employment. Leveraging islamic finance for smes world bank group islamic development bank g20 policy paper 5 glossary of terms ijara a contract through which one party lessor leases an asset to be used by a client lessee for a period of time and in return for an agreed rental fee. Islamic finance for smes while small businesses have traditionally had to rely on conventional financing recent efforts by islamic banks have started to make
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