‹ OFS-1.9 Eligibility to Issue Shari'a Compliant (Islamic) Securities OFS-1.9.2 › OFS-1.9.1 For the issue of Islamic debt securities or Sukuk, the issuer must be a single purpose entity (vehicle) (SPV). January 2014 ‹ OFS-1.9 Eligibility to Issue Shari'a Compliant (Islamic) Securities OFS-1.9.2 ›