|

|

| |
||| |


|

|
|
|
|| |
||
| ||
!|"#| |
|$ #| ||
A division that provides Islamic banking services for a conventional bank is called an
µP

× In other words departments within conventional banks set up, operating and
maintaining Islamic banking operations as profit and loss sharing entities separate from their
conventional banking operations1"× This implies in a broader sense that an Islamic window is a
facility within a conventional bank through which customers can conduct banking and extra
banking financial transactions using only Shariah compatible instruments×
The services offered by such Islamic windows differ from one bank to the next and there
are those that offer full Islamic banking services for their clients, while others only offer specific
services such as [Islamic] investment and financing× The importance of Islamic window
[divisions] within the administrative and operational structure of the bank also differs from one
bank to the next, and so in some banks the Islamic window may be affiliated to the operational or
funding division, while in others it may fall directly under the prevue of the Executive Chairman
or Managing Director×

Islamic windows are viewed mostly as a support division, rather than an operational
division [in their own right] since their work is limited to developing Islamic banking services in
cooperation with the various other departments of a bank× Islamic windows also manage the
relationship between the bank and the Islamic Shariaa authorities, with regards to the sanction
and monitoring of services, in addition to undertaking the process of educating the bank's staff
on Islamic banking, and training them on the [Islamic banking] services that the bank provides×

Islamic windows are increasingly important within conventional banks since customers are
increasingly interested in these kinds of services, and so the role of an Islamic window may grow
to the extent that the bank may become a full Islamic bank in itself× This may occur, either due to
the demands placed on the bank, or as a result of the banks conviction in the success of the
Islamic banking experience, and the [business] viability of conversion into an Islamic bank×
However the existence of such mixed [financial] institutions has raised a number of disputes
among [Islamic] scholars, between those that believe in the permissibility of such institutions as
long as they provide [financial] services in accordance with Islamic Shariaa and so long as there
are Islamic Shariaa regulatory bodies to monitor them, while others feel that these types of
|||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
|èamaruddin et× al, Assessing Production Efficiency of Islamic Banks and Conventional
Bank Islamic Windows in Malaysia, p3 in P
 
  
 
    

 × Available at: http://mpra×ub×uni-muenchen×de/10670/|

c
 

|
[financial] institutions are unacceptable, as they would cause crowding within the Islamic
banking sector, and result in unequal competition between conventional banks [with Islamic
windows] and Islamic banks× In addition, these conventional banks are vague on the subject of
Islamic Shariaa regulation, and seek to avoid this, as their motivation for providing these
[Islamic] services is profit and nothing else× Many owners of Islamic banks who have
monopolized this industry for a long period of time share a similar view, as well as some
[Islamic] regulatory bodies that have prohibited conventional banks from operating Islamic
windows in èuwait and Dubai for example, even though most other countries allow this×

The ensuing benefits of allowing conventional banks to operate Islamic windows include;
breaking the monopoly held by Islamic banks on the industry, thus expanding the circle of those
that benefit from the industry, as well as the options available to Islamic banking customers× This
in turn will lead to the accelerated development of the services offered in the [Islamic banking]
industry× This is what happened [previously] when conventional banks began to offer Islamic
banking services during the Islamic banking boom over the previous seven years× In addition to
this, there was an improvement in the services and prices offered by Islamic banks as a result of
competition× Despite this, I believe that it is up to the regulators to place further restrictions on
conventional banks that wish to operate Islamic windows or services such as:

´| That the bank has a specialized department for Islamic Shariaa Law regulation, which
include a number of qualified legal observers commensurate with the volume of work
undertaken by the bank×
´| That there is a separation in the bank s accounts between its Islamic banking operations
and its conventional banking operations×
´| -That the bank s Islamic finances are recorded in accordance with standards issued by the
Accounting and Auditing Organization for Islamic Financial Institutions [AAOIFI]×
´| The existence of policies and operational procedures for the banks Islamic windows, and
the Islamic services offered by the bank, which are separate from conventional banking
procedures×
´| That the bank discloses its Islamic operations in annual and four-yearly financial reports,
as well as the disclosure of accounting methods used for registration and risk, and how these
risks are managed×
´| That the bank sends reports of its Islamic financial operations, along with its annual
financial report, to the Islamic Shariaa Institute [that it has previously appointed]×

Among scholars and jurists who hold this view are Yusuf AI Qaradawi, Abdul-Sattar Abu
Ghuddah, M× Taqi Usmani, Nazih Hammad, Abdullah Al Muslih, and Abdullah bin Sulaiman Al
Manea× Economists who also espouse this view include M× Ali Elgari and Monzer èahf× They all
concur that the required conditions, outlined below, necessitate strict compliance×

c
 

|
 % |
 


The most important of these required conditions are: complete segregation of funds;
existence of a Shariah supervisory board; management that is committed to Islamic financial
concepts; safeguarding of Muslim investors funds from negligence, trespass, and fraud; and
compliance with the standards of the Accounting and Auditing Organization for Islamic
Financial Institutions (AAOIFI)×

&|'
!|##
|
|

The funds of the Islamic investment product and those of the financial institution in which
Shariah provisions are not observed must be completely segregated× The funds of investors who
are very diligent and anxious to earn lawful income should not be commingled with those of
conventional investors who are not observant of the Shariah× Therefore, there should be separate
accounts, books, and computer programs evidencing this complete segregation of funds× This
matter is not difficult or problematic in view of the availability of modern computer systems,
assuming that intentions are sincere and the required expertise is available× This compliance
should be enshrined and expressly stated in the statutes or the prospectus×

&||!

|$


There should be a Shariah supervisory board for any institutional Islamic investment body,
and that Board should consist of trustworthy scholars who are highly qualified to issue fatawa
(religious rulings) on financial transactions× In addition, they ought to have considerable
experience with knowledge of modern dealings and transactions× The Articles of Association,
prospectuses, or statutes (depending on the type of activity) should provide for the existence of a
Shariah board, whose fatawa and resolutions should be binding upon the financial institution s
management× It should be independent and free to give opinions on proposed contracts and
transactions× The role of the Shariah supervisory board should be concurrent with that of the
financial institution itself in the sense that it should be formed from the moment the financial
institution is incorporated, and that it should provide continued supervision and permanent
checking of contracts, transactions, and procedures× This should be expressly provided for in the
Articles of Association or the prospectus×

&|#|'


The financial institution s management, which is undertaking such business activities,

should be fully convinced of the concept and fully committed and dedicated to it× It should be
anxious to implement it and comply with the teachings governing it× Unless the entire
management is committed and convinced, the business activities and the enterprise will not be
foul free or will not escape irregularities and deviation× Regardless of how strict and stringent
fatawa and contracts are, this will not ensure sound practices if there is no one sufficiently
sincere and committed to implement the principles× However, there is no harm in starting first

c
 
 
|
with the executive senior management, which implement resolutions and subsequently trains the
other members of the administrative team× The general manager himself should act as a
springboard and set a good example for all in this respect×

&|# #|
| 



(|

It is an established principle in Islamic law that the mudarib does not guarantee the
mudaraba capital for the capital provider× Hence, investment accounts in Islamic financial
institutions are not guaranteed by the mudarib× However, this does not prevent the laying down
of a stipulation requiring that the parent conventional financial institution (the original company)
guarantee Muslim investors funds against trespass, negligence, and fraud× Major financial
institutions may sometimes shirk their responsibility in this connection by claiming that their
Islamic windows, branches, or sections are privately incorporated, among other reasons and
excuses× This is wholly unacceptable× Precautions should be taken to guard against this, and a
similar policy should be expressly stated in the Articles of Association or the prospectus of the
financial institution×

&|'
!||))  | 

The Accounting and Auditing Organization for Islamic Financial Institutions has issued
and published a number of accounting and auditing standards that all Islamic financial
institutions should comply with and implement× The AAOIFI s activities are considered a
fundamental groundwork that underpins Islamic banking activities by keeping them away from
individual, personal reasoning× The collective personal reasoning (ijtihad) of the AAOIFI is
highly important in this vital aspect of Islamic economic life× Therefore, these standards deserve
strict adherence× A number of government authorities and central banks in certain countries have
circulated these standards and obliged other financial institutions to comply with them× That is
why any party wishing to incorporate or set up an Islamic financial institution should be required
to conform to these standards in order to avoid confusion, misunderstanding, and ambiguity, and
to seek clarity and sound business activities×

Major global players in banking and other financial services, such as HSBC, CITIBANè
and others now have subsidiaries or windows created to provide Islamic financial services8× In
Sri Lanka, many banks have allowed suit×

Sri Lanka is one of the few non-Islamic countries to have legislated for Islamic banking×
The revised Banking Act No 30 of 1988, as amended in 2005, allows both commercial banks and
specialized banks to operate on a Sharia a compliant basis×

Presently MCB Bank, People s Leasing, LOLC and the new entrant BOC are the CBSL
regulated institutions offering Islamic Financial services× There are other market players those
who are not regulated× The pioneers, Amana Investment has just obtained the provisional licence
and yet to be launched×

c
 

|
 The market size is about LèR 100 Billion and only about 10% has been penetrated by the
existing players×

c
 

|
 *  *| *+| ) '| *)*'|, '

Islamic Windows ± Banks ± Regulated by Central Bank of Sri Lanka (CBSL)

1×| Muslim Commercial Bank ± Islamic Unit -

2×| Bank of Ceylon ± Islamic Unit

Islamic Windows ± Finance & Leasing Companies± Regulated by Central Bank of Sri
Lanka (CBSL)

1×| Peoples Leasing Company ± Islamic Unit×

2×| LOLC ± Islamic Unit
|

$'|)*-*|.|$)*/ *+|, '

The Bank of Ceylon (BOC), State-owned commercial bank has introduced (Sharia a)
compliant banking under the brand of 0$'|)-

(|The essence of Sharia a compliance has

been ensured with a Sharia a Supervisory Board (SSB) comprising of eminent Sharia a scholars
in the country, separate firewall to protect the serenity of the unit and by applying the deposits to
generate only Sharia a permitted earnings× Well-experienced, dedicated and professional staff
have been assigned to serve you×

$'| )-

| .| products are common for any Sri Lankan, irrespective of their faith× we can
access your $'|)-

| Accounts to deposit or withdraw funds through:

|More than 300 branches island-wide

|More than 150 extension officer
|More than 130 BOC ATM points

At present $'| )-

| offer only Current Accounts× These are Sharia a compliant

Current Accounts where you deposit your money in your account under the concept of 1 |
(loan) and the bank to own these deposits while enabling the depositor to withdraw on demand×

For $'| )-

 Currents Accounts, Overdraft facility will not be allowed under any

circumstances×

Deposits

BOC An-noor current account based on Qard where the bank accept to be paid on demand

An-noor Ordinary Saving andAn-noor Children Saving( Afthal) based on Mudaraba

(Partnership in Profit)

c
 

|
 Loans

An-noor Leasing(ijarah) finance for vehicles and Machinary

An-noor Trade Finance and Term Loan (Murabaha)

An=-noor µWakala (working capital and fund management)

Coming soon

An-Noor NRFC Saving

An-Noor and Rupees mudaraba Fixed Deposits

An-Noor Musharakah

An-Noor Salam, An-Noor Istisna An-Noor Sukuk

V
!
(
|
#|'
!|.|
||
|

Commenced in October 2005, entered the market three months later, and completed its
third year of operations on a successful note×

The Islamic Financial Services Unit (IFSU) obtained Qard loan from People s Leasing
Head Office to commence its operation× According to the arrangements, loan funds would be
repaid, once IFSU mobilizes own funds through Sharia a based investments× Head office funds
which stood at financial year 2007/2008 at LèR 661 million stands at LèR 291 million as at
31st March 2009× The Net profit was LèR 19 Million and the Gross income was LèR 210
million for the for the year under review

Ijarah

Ijarah has formed the major component of the products and services offered by the Islamic
Financial Services Unit, and successfully completed its third year of operations× This product is
mainly utilised in the sphere of vehicle leasing×

c
 

|
 |Ijarah Operating Lease
|Ijarah Muntahia Bitamleek - Lease To Own
|Bai Bithaman Ajil Deferred Payment Sale

Murabaha Cost Plus Financing

Murabaha mainly caters to customers in markets such as used vehicles, equipment,

machinery and other assets× It is

the second largest revenue generating product in the Unit s portfolio×

Mudharabah Investment

It is a measure of investor confidence in the strength and reliability of People s Leasing

Company, and its Islamic

Financial Services in particular, that the Mudharabah portfolio grew significantly during
the year under review× This was a year in which the entire financial services industry grappled
with a serious loss in public confidence in all types of institutions, both globally and locally×

|Mudharabah Trust Financing

PLC also has established strategic partnership with Amana Investments Ltd× The LèR 500
Million First Sukuk Bond that was to be issued in collaboration with the First Global
Investments was postponed due to procedural delays with regard to regulatory authorities×

PLC has finalized arrangements acquire a Finance Company in order to strengthen and
diversify its Islamic Financial Services and Insha Allah this will become a reality very soon×

Senior Manager Mr× A× Imruz èamil who heads the unit stated that Islamic Finance
Interest groups have taken action to propose amendments to the taxation and is confident that it
will be successful× If everything goes well it will be a big boost to the growth of Islamic Finance
industry in Sri Lanka×

)-))2|
|$


||
|'|

Lanka ORIX Leasing Company PLC (LOLC), an innovative Financial Solutions provider
in Sri Lanka launched a range of Shari ah compliant financial products (financing done in
accordance with Islamic Principles) in a media conference held in Colombo recently× The
company pioneered Leasing and Factoring to the Sri Lankan financial services sector and
c
 

|
continues to make a vital contribution towards the growth of this sector× Lanka ORIX Finance
company Ltd, a fully owned subsidiary of LOLC is the only Finance Company in Sri Lanka
registered under the Central Bank to be granted approval to mobilize Shari ah compliant
deposits× The entry of the LOLC Group into the arena of Islamic Financing will add momentum
to the growth of the product due to rapid product innovations and country-wide distribution
through its strategically placed branch network;

Islamic Finance is fast moving from being a niche market product to becoming a
mainstream component of the global banking system and is recognized by international bankers
and economists× The origins of the concept of Islamic Financing dates back over a 1000 years
and it was structured as a form of banking in the 1960s× However the first fully-fledged Islamic
bank was formed in 1975 and the surge in the industry came mainly during the last ten years or
so× Today, it is a sizeable market internationally with an asset base of approximately $600 billion
as at last year and is growing at an annual rate of 35%×This industry has approximately 470
players consisting of Islamic banks and financial institutions×

The newly set up Islamic Business unit of LOLC will offer 3|4
#&5||
4 | #&5|  | 4V
| #| 

&|  | "
#|

 | 4V
!| #& initially and these services will be supervised by the
Shari ah supervisory board in order to assure that these services are strictly guided by the
Shari ah principles× The company has established a separate Islamic Business Unit (IBU) for
Islamic Finance Solutions in order to ensure that this product is managed in strict compliance×
The IBU has a dedicated team headed by reputed Islamic scholars of the Shari ah Supervisory
Board× This Unit has its own unique brand identity, namely µLOLC Al-Falaah , which is derived
from the Arabic Language and means ³success´× The Unit is also supported with the necessary
infrastructure such as IT, Documentation and Financial Accounting which are based on Shari ah
principles× All LOLC branches have a Shari ah certified executive marketing these products×

With the assistance of the eminent scholars Ash-Shaikh Fazil Farook and Ash- Shaikh
Murshid Mulaffar in the Shari ah board we will be able to provide fully Shari ah compliant
Islamic services to their clients× These two scholars are executive members of the ACJU (All
Ceylon Jammiyyathul Ulama) Banking Advisory Committee, consultants on Islamic Finance and
senior lecturers of several Islamic Theological Schools× LOLC s branch network around the
country will allow easy access to potential clients and be a boon to the growth of this

Islamic Business unit of LOLC, main products× detail additions to portfolio and comment
on enhancements that will follow in the very near future×

All of these products are formulated with strict adherence to Islamic financing precepts×

c
 

|
 MUDHARABAH

Mudharabah is a Profit Sharing Investment option Under Mudharabah, LOLC Al-Falaah

offers Flexible Savings Accounts and Short- and Long-Term Investment options to its clientele×

IJARAH

Ijarah is a form of leasing LOLC Al-Falaah offers Ijarah for assets such as purchase of
unregistered vehicles, equipment, machinery and property×

MURABAHA

Murabaha is a Trade Financing option× LOLC Al-Falaah offers Murabaha for activities
such as trade finance as well as purchase of property, registered vehicles and machinery and
equipment×

DIMINISHING MUSHARAèAH

Our Diminishing Musharakah portfolio covers the purchase of property, property

development and financing of working capital×

MUSAWAMMAH

LOLC Al-Falaah deploys this form of financing, largely in the Import Financing Sector,
assisting clients who engage in large scale imports×

)-)2*|-|)|V"'||)|)" *+||)*'2|*|

Al-Rahn is a Shari ah compliant instrument of financing that allows LOLC Al-Falaah to

offer loans to clients, which are secured by the deposit of a security by the client, with the
Company× Such a security is a form of pledge or guarantee on the part of the client, that a loan
thus obtained would be repaid at maturity×

Such collateral could take many forms× In practice, Al-Rahn offers an instrument of
financing that caters to the pawning activity, which satisfies short-term cash requirements of
clients×

|
|
|$ #6|

There is a plethora of differing views about the definition of Islamic banking× In my own
view, Islamic banking is "××× a form of modern banking based on Islamic legal concepts

c
 

|
developed in the first centuries of Islam, using risk-sharing as its main method, and excluding
financing based on a fixed, pre-determined return"×

Investopedia explain A banking system that is based on the principles of Islamic law (also
known Shariah) and guided by Islamic economics× Two basic principles behind Islamic
banking are the sharing of profit and loss and, significantly, the prohibition of the collection and
payment of interest× Collecting interest is not permitted under Islamic law×

V!
||
|$ #|

› |
    

  



 
 
 

 | 
     

 


   

   


 


 | 


 
P





 |     



 


 

| P   



 
  

  

 

)|
| | |

||
-
| |

In its mission and objectives:

because Islam is the backbone of Islamic banking, moral principles and objectives play a more
important role in the operations of an Islamic bank than in a non-Islamic bank× I

In its products: an Islamic bank offers no interest-bearing products or services, for example, and
is more oriented towards risksharing products×

In its organisational structure and corporate governance: Islamic banks have an Islamic
(religious) board, to ensure that the ank s practices are in line with the Shari a, and a strong
social solidarity division× Because of these elements, Islamic banks have the characteristics of
investment banks, commercial banks and development banks×

)7| 

|

)7| 

|  5 Sri Lanka s premier provider of Islamic Financial

Solutions, offers a range of World Class Sharia- compliant products to customers× Since its
inception in 1997, Amãna Investments has emerged as a robust trendsetter in Sri Lanka s
financial services sector and shown remarkable growth in business× Amana Investments lobbied
for and obtained the changes currently made to the Banking Act and have overall set the
c
 

|
footprints for the growth and development of the Islamic Banking, finance, leasing and insurance
industries in Sri Lanka× Today Amana is the undisputed market leader in all of the above fields in
the country×

Amana Bank Limited, which obtained the provisional approval license from the Central
Bank last year to become a bank have been granted the go-ahead of the Minister of Finance to
operate as a commercial bank in the country× According to the senior officials of Amana, the new
bank will start operations in the near future as Sri Lanka's first commercial Islamic Bank
following the Shari code of ethics× Amana Bank last year raised 3,159 million rupees by selling
631×9 million 5×00 rupee shares in a private placement deal× The new bank will be backed by the
Bank Islam Malaysia Berhard which currently holds a 10 percent stake in Amana Investment
Limited, which is the parent company of Amana Bank× With the liberalization of the Eastern
Province of the country, where a Muslim majority resides, analysts predict 'good business' for the
newly set up bank× The minimum capital requirements needed to start operations as a
commercial bank is Rs× 3×0 billion according to Central Bank Guidelines Amana Group has
established itself as the pioneer in providing Islamic financial services, from merchant banking to
insurance, to Muslims and non-Muslims alike× Incorporated in 1997, Amana Investments
Limited (AIL), being the investment and financing arm of the Group, offers a range of Sharia-
compliant financial solutions to its customers

m| We are the pioneers and trend-setters of Islamic Finance in Sri Lanka

m| 100% Sharia-Compliant
m| 100% Free from Interest based transactions
m| 100% Socially responsible (Please see ³Activities we do not finance´)
m| Frequent Sharia Compliance audits (Done by Qualified and Independent Sharia Scholars)
m| Monitoring of transactions for Sharia Compliance by In-house Sharia Supervisor
m| Can reach us through our 14 branch network
m| Expertise to understand and cater to your requests in a Sharia-compliant manner

||

V

|
||

´| Murabaha (Cost - Plus Financing)

´| Home Musharaka
´| Musharaka (Partnership Financing)
´| Property Musharaka
´| Mudaraba Investment Account
´| Minors Investment Account
´| Musawamma (Lump sum Financing)

c
 

|

| 
|'
!
|.|4
|


||!
|
|# &|

´| Ceylinco Profit Sharing commenced operations in 2002×

(Not functioning after failure of Parent Company and its subsidiary Golden èey
Credit Card Company)
´| First Baraka established in collaboration with Central Bank of Sudan (for technical
support) in 2007×
(Awaiting Finance Company Licence)
´| First Global Investments established in 2008×
(Awaiting Banking Licence)
´| Aluthgama Investment Fund ± Aluthgama (ALIF)
(Operations diversified to Educational sector)
´| Islamic Services Society ± Akurana ± now incorporated as ISS Islamic Financial
Services Ltd
´| Crescent Islamic Financial Services Ltd ± Mawanella

Takaful Insurance- regulated by Insurance Board of Sri Lanka (IBSL)

1×| Amana Takaful Ltd ± Islamic Insurance

2×| Ceylinco Takaful Ltd ± Islamic Insurance ± Business suspended for by IBSL effective
5th August 2009×

Securities and Capital Market

1×| Amana Securities ± Stock Brokering (regulated ± SEC)

2×| Amana Capital ± Capital market
3×| Amana Asset Management
4×| Dow Jones Islamic Market Amana Sri Lanka Index ± Tracks the performance of Sri
Lankan companies that comply with Sharia a-based investment principles×
5×| NAMAL Amana Equity Fund× ± The objective of the equity fund is to achieve significant
growth over the medium to long term by primarily investing in equity securities that are
Sharia a compliant× NAMAL Unit Trust is the first fund management company in Sri
Lanka licensed to manage unit trusts× Together with Amana Capital (a subsidiary of
Amana Investments), it launched this fund×

Islamic Finance Training Providers

1×| First Global ènowledge Centre (Islamic Finance training provider ± Accredited agent for
Securities & Investment Institute [SII] ± London) and organisers of Islamic Finance
Seminars
2×| Asian Institute of Management (Islamic Finance training provider)
3×| Institute of Business Studies (Islamic Finance training provider ± Accredited agent for
Institute of Islamic Banking & Insurance [IIBI] ± London)

c
 
 
|
 4×| Ceylinco Business School (Islamic Finance training provider ± Accredited agent for
International Centre for Education in Islamic Finance [INCEIF] ± Malaysia and AAOIFI
± Bahrain) - (Not functioning)
5×| Institute of Bankers of Sri Lanka ± (Islamic Finance training provider)

Islamic Finance Publications

1×| Pioneer Publications ± publisher of µIslamic Finance Today magazine×

Other Service providers

1×| Ram Ratings ± Rating Agency / Organisers of Islamic Finance Seminars

2×| èPMG ± Tax consultants and Auditors ± Facilitators of Islamic Finance Industry Focus
group
3×| The Research Intelligence Unit ± Research agency
4×| First Global µAl-Rahn Pawning Centre ± Sharia a compliant Pawn Broking
5×| UTO-Educonsult ± Organisers of Islamic Finance Seminars
6×| SAIF Capital ± Consultants ± Islamic Financial Services

Following the new legislation; some of the existing conventional banks are expected to open
Islamic banking windows with a view to preventing their Muslim customers from migrating to
Islamic banks× HNB, NTB, NDB, PANASIA are seriously considering introducing Islamic
Financial Services× Peoples Bank also has given the green light to commence Islamic Finance
Services×

c
 

|
 
|

8&| !9::;; 


#
:8<8=>8?:
-

:|
2)| http://www×asharq-e×com/news×asp?section=6&id=21706
http://www×lankaorix×com/LOLC_Launches_Shari×php
3)| http://www×azharseylan×wordpress×com/×××/!
! s-
#-
!-±-
-
financial-services-/
4)| http://www×azharseylan×wordpress×com/×××/!
! s-
#-
!-±-
-
financial-services-/
> |



  
|
6)|

  

 

  


7)| http://ifresource×com/2007/11/12/conventional-bank-initiating-islamic-banking-
operations/
8)| Posted on November 12, 2007 by Haris Zuberi|

c
 

|