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This directory has been compiled from the annual reports of the institutions concerned and from their responses to a questionnaire sent out by the International Association of Islamic Banks. There has been no independent audit of the figures provided. Most Islamic financial institutions are included in the directory (see index below); a few, however, have been omitted, either because their annual reports were not available, or the questionnaire was not completed and returned, or because several institutions are in their infancy and sufficient information was not forthcoming. Those seeking further information should write to the editor at The Banking Centre, Loughborough University, Loughborough, Leics LE11 3TU.