 *Corresponding author.

Email: tabitft@unisa.ac.za

eISSN: 2550-2166 / © 2020 The Authors. Published by Rynnye Lyan Resources

  Food Research 4 (4) : 1333 - 1343 (August 2020)
  Journal homepage: http://www.myfoodresearch.com

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Development of composite biscuits made from amadumbe (Colocasia esculenta

L. Schott) and soybean (Glycine max L. Merrill) and investigation of their

nutritional and organoleptic properties

1Mokhele, T.M., 2Amonsou, E.O. and 1,*Tabit, F.T.

1Department of Life and Consumer Sciences, University of South Africa, Cnr Christiaan de Wet Road and

Pioneer Avenue, Florida, Roodepoort, 1710, South Africa
2Department of Biotechnology and Food Technology, Durban University of Technology, Cnr Steve Biko

Road and Botanic Gardens Road, Berea, Durban, 4001, South Africa

Article history:

Received: 15 February 2020

Received in revised form: 19

March 2020

Accepted: 22 March 2020

Available Online: 14 April

2020

Keywords:

Amadumbe,

Biscuit,

Consumer,

Protein digestibility,

Lysine

DOI:
https://doi.org/10.26656/fr.2017.4(4).069

Abstract

The development of more popular and nutritious amadumbe based food products such as

biscuits from amadumbe may be necessary to improve its utilisation and

commercialization. The aim of this study was to investigate the nutritional and

organoleptic properties of amadumbe-soya composite biscuits. Biscuits were prepared by

combining amadumbe and soya flours at ratios 90:10, 70:30 and 50:50. There was an

increase in the crude protein content of composite biscuits when the percentage of soya

was increased from 10 to 30% and then 50%. Similarly, an increase in the percentage of

soya in composite biscuits gave rise to an increase in the levels of lysine in composite

biscuits. The addition of soya to amadumbe improved the PDCAAS of composite biscuits

to a value of 1 at 50% soya addition. The addition of soya flour to amadumbe flour also

resulted in composite biscuits with an improved overall amino acid profile, mineral

content, protein digestibility and PDCAAS (Protein Digestibility Corrected Amino Acid

Score). The 50% amadumbe-50% soya composite biscuit was identified as having the

optimum quality parameters.

1. Introduction

Colocasia esculenta (L.) Schott, mostly known as

amadumbe (South Africa), taro (Pacific Islands) and

cocoyam (West Africa), is a tropical tuber crop (Figure

1) often cultivated in subsistence agriculture in many

regions of Africa (McEwan et al., 2010; Kaur et al.,

2013). In South Africa, the amadumbe crop is cultivated

in the KwaZulu-Natal, Eastern Cape, Mpumalanga and

Limpopo provinces (DAFF, 2011a). It is rich in starch

(70-80%), mucilage (10%) with functional properties

and micronutrients such as iron, zinc, vitamin A and

vitamin B2 (DAFF, 2011a; Soudy et al., 2014; Naidoo et

al., 2015). The high zinc content of amadumbe makes it

a suitable food for children and adults suffering from

zinc deficiency (Alcantara et al., 2013). Furthermore,

amadumbe consists of very small starch granules (1.4 to

5 µm), which makes it highly digestible and therefore

suitable for the preparation of infant foods (Jane et al.,

1992).

Unlike other staple food crops such as maize and

sorghum, amadumbe is still very underutilised

commercially in South Africa, it is cultivated mainly in

subsistence agriculture by local farmers and often sold in

rural communities (DAFF, 2011b; Bvenura and

Afolayan, 2015). The amadumbe crop can play an

important role in alleviating food insecurity and

generating income in rural communities, considering that

it can survive drought conditions and requires minimal

agricultural input during cultivation (Baiphethi and

Jacobs, 2009; Mavengahana et al., 2013). The

Figure 1. Amadumbe (Colocasia esculenta (L.) Schott) plants

https://orcid.org/0000-0001-6299-0466

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development of value-added amadumbe food products

will boost its utilisation, thereby prompting large-scale

cultivation by farmers, which will, in turn, boost income

generation and food security in rural communities.

Amadumbe corms have limited proteins;

complementing amadumbe with a protein-rich foodstuff

such as soya will, therefore, improve the protein quality

of amadumbe-based processed food products (Awasthi et

al., 2012). Amadumbe flours have also been used as

ingredients for baked products and beverages (Arenillo

et al., 2012). Leguminous protein-rich grains such as

soya is rich in essential amino acids such as lysine,

which improves the moisture and flavour retention as

well as the texture and digestibility of baked products

(Farzana and Mohajan, 2015). Soya flour has been used

successfully to fortify starch-based flours to produce

composite biscuits with improved nutritional content,

which were acceptable to consumers (Doxastakis et al.,

2002; Farzana and Mohajan, 2015). The development of

more popular and nutritious amadumbe based food

products such as biscuits from amadumbe may be

necessary to improve its utilisation and

commercialisation. The purpose of this study was

therefore to produce protein-rich amadumbe-soya

composite biscuits as well as to investigate their

nutritional and organoleptic qualities.

2. Materials and methods

2.1 Preparation of amadumbe, soya and composite

flours

Amadumbe corms (Figure 2) used in the study were

bought from Jozini Makhatini Research Station

(KwaZulu-Natal, South Africa). Soya beans were bought

from Soya Foods Company (Pty) Ltd in Bryanston,

South Africa. Raw amadumbe corms were peeled using a

knife and washed in running water. They were then cut

into chips with a knife, washed again and dried for 16 h

in an oven at 55°C. The dried corms were milled into

amadumbe flour using a hammer mill (Restsch GmbH

5657 HAAN, West German, type SK-1). The flour was

passed through a 250 µm sieve and then stored in large

airtight zip lock bags at 4°C until it was used (Alcantara

et al., 2013). Soya beans (1 kg) were cleaned and boiled

in water at 100°C for 30 mins to ease the removal of the

seed coats. After boiling, the soya beans were dehulled

manually, oven-dried for 16 hrs at 55°C and milled in a

hammer mill (Restsch GmbH 5657 HAAN, West

German, type SK-1) to obtain flour. The soya flour was

passed through a 250 µm sieve and then stored in large

airtight zip lock bags at 4°C until used (Asaam et al.,

2018). Amadumbe and soya flours were mixed in the

following ratios: 90:10, 70:30 and 50:50 to have

amadumbe flour as the principal component using a

Kitchen Aid heavy-duty electric mixer (Model 5 KS,

USA) and passed through a 250 µm sieve. Composite

flours were stored in airtight zip lock plastic bags and

cold-stored at 4°C until they were used (Okpala and

Chinyelu, 2011).

2.2 Preparation of amadumbe-soya composite biscuits

The materials used for making biscuits were

purchased from various supermarkets in KwaZulu-Natal,

South Africa. For biscuit preparation, the basic

ingredients comprised white sugar “Selati” (TSB Sugar,

Malelane, South Africa), baking powder “Bokomo-

Moirs” (Pioneer Foods Ltd, Cape Town, South Africa),

sunflower oil “Sunfoil” (Willowton Oil,

Pietermaritzburg, South Africa), water, vanilla essence.

Various flours; amadumbe flour (100%) or soya flour

(100%) or amadumbe-soya composite flour (90:10,

70:30 and 50:50) were used (Table 1) (Serrem et al.,

2011). An electronic kitchen scale was used to measure

the weight of each component. The dough was prepared

by mixing all the dry ingredients, followed by the

addition of oil and water. The dough was kneaded for 3

mins at medium speed using a heavy-duty electric dough

mixer (Model 5 KS, USA) to obtain a firm dough. The

dough was then manually rolled out on a steel tray and

cut into circular shapes using a 4.5 cm diameter biscuit

set to produce biscuit with 10 mm thickness. The cut

dough pieces were transferred onto a baking tray lined

with aluminium foil, placed in a preheated electric oven

set at 180°C for 25 mins, and baked. After baking,

biscuits were cooled down for 30 mins at ambient

temperature (Serrem et al., 2011). Three batches of

prepared biscuits were packed in medium-sized airtight

ziplock bags and stored at 4°C until they were analysed.

2.3 Proximate composition analysis

The Moisture contents, crude protein contents, crude

fat contents, and ash contents of samples were analysed

using the methods prescribed by the Association of

Official Analytical Chemists (AOAC) procedures. The

moisture was determined by drying and weighing of

samples as prescribed in AOAC Method 934.01.

(AOAC, 2006a). The crude protein content was

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Figure 2. Amadumbe (Colocasia esculenta (L.) Schott) plants

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determined using the Dumas combustion method as

prescribed in AOAC Method 934.01. (AOAC, 2006b).

The crude fat content was determined by the Soxhlet

extraction method as prescribed in AOAC Method

990.03 (AOAC, 2006c). The dietary fibre content of

samples was determined using the enzymatic gravimetric

method prescribed by the AOAC Method 985.29

(AOAC, 2006d). The total carbohydrate by difference,

"Total carbohydrates = 100 – (Protein + Fat + Ash +

Fibre)" was determined as prescribed in AOAC (2006e).

The energy value was calculated using Atwater calorie

conversion factors, based on assumptions that each gram

of carbohydrate, fat and protein would yield 17 kJ (4.0

kcal), 37 kJ, (9.0 kcal) and 17 kJ (4.0 kcal), respectively.

The values were expressed in kJ (Osborne and Voogt,

1978).

2.4 Protein quality analysis of amadumbe-soya

composite biscuits

The in vitro protein digestibility was determined as

follows: The sample (0.2 g) was weighed and 35 mL of

0.1 M phosphate buffer (pH 2), containing 1.5 mg

pepsin/mL was added. The pepsin-sample mixture was

incubated at 37°C for 2 hrs with continuous shaking.

Digestion was stopped by adding 2 mL of 2M NaOH,

and the suspension was centrifuged at 4800 rpm at 4°C

for 20 mins and the supernatant discarded. The residue

was washed with 15 mL of 0.1 M phosphate buffer: pH 7

and centrifuged again. The supernatant was discarded,

and the residue was washed on Whatman’s No 3-filter

paper which contained the undigested protein residue

and was folded and placed in a digestion tube and dried

for 2 hrs at 80°C. The dried sample was analysed using

the micro Kjeldahl method (AOAC, 1920).

The amino acid composition of the protein extracts

was determined using the Pico-Tag protocol as described

by Bidlingmeyer et al. (1984). Sample preparation

involved the hydrolysis of proteins and peptide, which

was followed by the derivatisation of amino acid using

the phenyl isothiocyanate (PITC) reagent. The protein in

samples was hydrolysed in 6 M HCL containing 0.05%

phenol at 116°C under vacuum for 24 hrs (Siwela and

Amonsou, 2016). The samples (1-40 µL) were then

injected into a liquid chromatograph system (UltiMate

3000 RSLCnano LC System) containing a Pico-Tag

column and 254 nm fixed-wavelength detector. Two

eluents, (A): 0.14 M sodium acetate/0.5 mL/l TEA (pH

6.35), and (B): 60% acetonitrile in water, were the

solvent system. Amino acid scores (AAS) of samples

were obtained by dividing the content of first limiting

essential amino acids (histidine, threonine, lysine,

tryptophan, valine, isoleucine, phenylalanine, etc.) in a

test protein (mg/g) by the content of corresponding

amino acid in a reference protein (mg/g) multiplied by

100 (Caire-Juvera et al., 2013). The protein digestibility

corrected amino acid score (PDCAAS) was calculated by

obtaining the product of the AAS and protein

digestibility (Anyango et al., 2011).

2.5 Mineral content analysis of amadumbe-soya

composite biscuits

Calcium (Ca), magnesium (Mg), potassium (K),

sodium (Na), Zink (Zn), copper (Cu), Manganese (Mn)

and iron (Fe) were determined using an atomic

absorption flame emission spectrophotometer (AA-6200

Shimadzu Corp. Kyoto Japan) with air acetylene flame at

722 nm. Each sample was analysed in duplicate.

Quantification was accomplished by comparison with a

standard curve drawn using a standard solution of known

concentration at 0.5, 1.00, 1.5 and 2.5 ppm. Phosphorus

(P) was determined by the flame photometric method

(AOAC, 1990a). Each sample was analysed in duplicate.

2.6 Consumer acceptance of amadumbe-soya bean

composite biscuits

After obtaining ethical clearance (2015/CAES/023)

form the college of agriculture and life sciences ethics

committee, a total of fifty individuals were screened and

recruited from the Durban University of Technology

campus in South Africa to constitute an untrained

consumer test panel. The screening criteria included the

consumption of biscuits at least once a week and the

absence of food allergies. Members of the panel were

told that they could withdraw from the study at any time

and they were asked to sign a consent form prior to the

tasting of samples. A total of 5 types of biscuits,

amadumbe (100%), soya (100%) and amadumbe-soya

composites (with ratios 90:10, 70:30 and 50:50), each

with a 3-digit number code, were presented to each

member of the panel. Each sample was tested for colour,

aroma, taste, texture and overall acceptability using a 9-

point hedonic scale. The nine structural acceptability

levels ranged from 9 “like extremely”, 8 “like very

much”, 7 “liked moderately”, 6 “liked slightly”, 5

“neither like nor dislike”, 4 “disliked slightly”, 3

“disliked moderately”, 2 “dislike very much” and 1

“dislike extremely”. Questions and scales were displayed

on sensory evaluation forms (Kayitesi et al., 2010).

3. Results and discussion

3.1 Proximate composition of amadumbe-soya composite

biscuits

A significant decrease (p ≤ 0.05) in the moisture

content only occurred when the percentage of soya in the

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composite biscuits was increased from 30 to 50% (Table

2). The moisture content of biscuits is described as an

indicator of dry matter in the food products (Adebowale

et al., 2012). The moisture content of all biscuits was

above 5%, higher than the recommended moisture

content of 5% and lower (Patel et al., 2019); therefore

the 50% amadumbe composite biscuit was recommended

for long term storage because it had the lowest moisture

content. A significant reduction (p ≤ 0.05) in the ash

content of amadumbe-soya composite biscuits occurred

when the percentage of soya was increased from 10% to

30% but not significantly from 30% to 50% in the

composite biscuits (Table 1). The ash content, which is

inorganic residue such as mineral that remains after

water and organic matter have been removed from

biscuits (Omoba and Omogbemile, 2013; Perring and

Tschopp, 2019), was higher in amadumbe than in soya.

The 30% amadumbe composite biscuit with the highest

ash is therefore recommended in order to produce

biscuits with optimum inorganic residue.

The fat content of amadumbe-soya composite

biscuits increased significantly (p ≤ 0.05) with the

increase in the percentage of soya in the composite from

10% to 30% and 50% (Table 2). Biscuits with high fat

content have been found to possess lower density and are

more liked by consumers (Biguzzi et al., 2015). The

progressive increase in the fat content is due to soya

beans being rich in oil ranging from 20-22% (Mishra and

Chandra, 2012). Despite its ability to promote rancidity,

fat contributes to the texture, structural integrity,

lubrication and increased air incorporation in dough in

the making of biscuits (Sozer et al., 2014). There was a

significant increase (p ≤ 0.05) in the dietary fibre

contents of composite biscuits with an increase in the

percentage of soya flours from 10% to 30% and then

50%. (Table 2). The consumption of biscuits with high

dietary fibre content can improve colorectal health (Jin et

al., 2019).  The 50% amadumbe composite biscuit is

recommended in order to produce composite biscuits

with the highest level of dietary fibre content.

There was a significant progressive increase (p ≤

0.05) in the crude protein content of composite biscuits

when the percentage of soya was increased from 10 to

30% and then 50%. Crude protein is an important

macronutrient for the growth and maintenance of the

body (Kayitesi et al., 2012). It influences food

processing by trapping the starch in flour mixtures and

contributes to the formation of the internal structure of

biscuits (Maache-Rezzoug et al., 1998). The increase in

protein content was expected considering that soya flour,

which has a high protein content, has been used to enrich

sorghum composites (Omoba and Omogbemile, 2013)

and wheat composite biscuits (Farzana and Mohajan,

2015). Leguminous protein-rich grain such as soya has

been used in compositing low protein foods to improve

their protein quality (Awasthi et al., 2012). Composite

biscuits with 50% amadumbe contained the highest

crude protein content, and are likely to contribute more

to the recommended daily protein requirements of 1.12

g/kg/day for babies up to 6 months to 0.74 g/kg/day for

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 Samples

Amadumbe
flour (g)

Soya flour
(g)

Sugar (g)
Sunflower

oil (g)
Baking

powder (g)
Vanilla

essence (g)
Water (g)

Amadumbe flour (100%)  225 (48.7) 0 56 (12.1) 66 (14.3) 1.5 (0.3) 13.5 (2.9) 100 (21.7)

Soya (100%)  0 225 (48.7) 56 (12.1) 66 (14.3) 1.5 (0.3) 13.5 (2.9) 100 (21.7)

Amadumbe (90): soya flour (10)  202.5 (43.8) 22.5 (4.9) 56 (12.1) 66 (14.3) 1.5 (0.3) 13.5 (2.9) 100 (21.7)

Amadumbe (70): soya flour (30)  157.5 (34.1) 67.5 (14.6) 56 (12.1) 66 (14.3) 1.5 (0.3) 13.5 (2.9) 100 (21.7)

Amadumbe (50): soya flour (50)  112.5 (24.4)  112.5 (24.4) 56 (12.1) 66 (14.3) 1.5 (0.3) 13..5 (2.9) 100 (21.7)

Table 1. Formulation of preparation of wheat, amadumbe, soya and amadumbe-soya composite biscuits

Figures in parentheses are percentages (Serrem et al., 2011).

Variables
Flour blends (amadumbe: soya) biscuits

Amadumbe (100%) Soya - 100%
Amadumbe-soya

(90:10)
Amadumbe-soya

(70:30)
Amadumbe-soya

(50:50)

Moisture 7.44±0.08bc 6.07±0.24d 8.42±0.03a 8.22±0.08a 6.76±0.16cd

Ash 3.45±0.01a 2.62±0.23c 3.35±0.08a 3.13±0.05b 3.03±0.01b

Fat 19.59±0.41e 37.3±0.17a 21.2±0.18d 24.78±0.05c 28.8±0.35b

Dietary fibre 8.28±0.28e 15.75±0.74a 10.04±0.82d 11.13±0.39c 13.38±0.03b

Crude protein 4.59±0.00f 32.3±0.08a 7.0±0.04e 13.2 ±0.14c 19.2±0.18b

Total Carbohydrates 64.93±0.73a 30.65±0.26f 59.86±0.19c 50.72±0.16d 42.24±0.04e

Energy value (Kcal) 600.7 501.07 449.9 437.34 414.73

Table 2. Proximate composition of amadumbe-soya composite biscuits (g/100 g)

Values expressed as Mean ± SD and Mean within rows with the same superscript letters are not significantly different (p ≥ 0.05),

otherwise significantly different at (p ≤ 0.05).

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children up to 10 years for children (Garlick, 2006; De

Oliveira Silva et al., 2018).

There was also a significant reduction (p ≤ 0.05) in

the carbohydrate content and energy value of amadumbe

-soya composite biscuits when the percentage of soya

was increased from 10% to 30% and then 50% (Table 2).

Amadumbe corms are a good source of carbohydrates

and energy (Kaushal et al., 2015). Amadumbe is noted to

be good for diabetics and people with gastrointestinal

disorders because it contains resistant starch, which

ameliorate diabetic conditions and possesses putative

cholesterol-lowering effect (Simsek and El, 2012;

Himeda et al., 2014). The significant reduction of

carbohydrates and energy was expected because of the

progressive replacement of amadumbe with increasing

soya percentages in the composite biscuit formulation.

The carbohydrate content of flour influences food

processing by acting as a good source of metabolizable

energy and by assisting in the metabolism of fats

(Kaushal et al., 2012).

3.2 The amino acid quality of amadumbe-soya composite

biscuits

The major amino acids in composite biscuits are

aspartic acid and glutamic acid (Table 3) due to their

significant presence (p ≤ 0.05) in amadumbe (Mbofung

et al., 2006; Njintang et al., 2014). Aspartic acid and

glutamic acid, which are important components of

human tissues, such as blood proteins, hormones and

enzymes, contribute to the proper functioning of many

biological activities in the human body (Unger and

Holzgrabe, 2018). Similarly, an increase in the

percentage of soya in composite biscuits gave rise to a

significant increase (p ≤ 0.05) in the levels of lysine in

composite biscuits (Table 3) due to its significant

presence in soya. Amadumbe contains a relatively lower

amount of lysine; the addition of soya to amadumbe,

therefore, increases the levels of lysine in composite

biscuits (Julianti et al., 2017). Soya beans, which are

known to be a rich source of protein, have been used to

complement the lysine content of lysine-limited cereal

diets (Khetarpaul and Goyal, 2007).

Overall, the addition of soya flour to amadumbe

flour resulted in composite biscuits with an improved

amino acid profile (Table 3) and chemical score (Table

4) compared to wheat biscuits (Youssef, 2015),

especially for those amino acids whose content was low

in either amadumbe flour or soya flour. The amino acid

score of all the composites was above the recommended

reference amino acid (mg/g) (Table 3) prescribed by the

WHO/FAO/UNU (2007) report for a foodstuff.

Amadumbe corms have been found to contain substantial

amounts of leucine, threonine, arginine, valine and

phenylalanine, but have low amounts of histidine, lysine

and isoleucine (Adane et al., 2013; Melese and Negussie,

2015). Soya was successfully used to increase the

content of those essential amino acids which were low in

amadumbe. The presence of adequate quantities of all

amino acids in the diet enables optimal growth and

proper functioning of the body (Kayitesi et al., 2012;

Caire-Juvera et al., 2013). The fortification of amadumbe

flour with soya has been found to maintain adequate

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Amino acids Amadumbe (100%) Soya (100%)
Amadumbe-soya

(90:10)
Amadumbe-soya

(70:30)
Amadumbe-soya

(50:50)

¥Reference
pattern

Essential

Histidine 19.60±0.00d 23.69±0.66a 21.30±1.01b 21.97±0.00bc 21.36±0.14c 16

Threonine 39.22±0.00a 36.53±0.44c 38.01±1.01b 36.99±0.53bc 37.08±0.74c 25

Valine 47.93±0.00a 41.18±0.44c 47.53±2.22a 46.29±0.54ab 44.59±2.21b 40

Isoleucine 31.59±1.54c 40.25±0.44a 35.59±1.01b 35.75±0.00b 35.98±1.47b 31

Leucine 78.43±0.00a 71.06±0.66c 77.69±1.01a 75.21±0.00ab 74.97±1.84b 61

Phenylalanine 53.38±1.54a 47.06±1.32c  52.75±1.00a 51.59±0.54ab 49.01±1.10b 41

Lysine 30.50±0.00c 52.01±2.63a  32.65±0.00c 45.08±0.53b 49.88±1.48a 48

Non-essential

Aspartic acid 127.45±1.54a 96.59±10.94d 126.35±1.00a 117.58±0.00b 112.79±3.32c

Glutamic acid 106.75± 0.00c 157.44±11.1a 100.64±2.02d 107.07± 0.00c 127.66±5.52b

Serine 54.47±0.00a 48.61± 0.88c 53.89±0.00a 52.86±0.54ab 51.96±0.74b

Glycine 49.02±1.54a 38.55±1.10d 48.57±2.02a 45.04±1.07b 43.72±1.10c

Arginine 59.91±1.54c 66.10±0.66a 60.09±3.03c 61.50±0.54b 63.50±5.90ab

Alanine 42.48±1.54a 38.24±1.10c 42.38±0.00a 41.39±0.00ab 40.24±1.10b

Proline 41.39±0.00b 46.60±1.10b   45.50±1.01a 43.18±0.00b 42.45±1.10b

Tyrosine 38.13±1.51a 30.50±1.10d 39.86±3.03a 37.07±2.14b 34.39±2.58c

Table 3. Amino acid composition of amadumbe-soya composite biscuits (mg/g protein)

Values expressed as Mean ± SD and Mean within rows with the same superscript letters are not significantly different (p ≥ 0.05),

otherwise significantly different at (p ≤ 0.05). ¥Reference pattern: amino acid scoring pattern of preschool-age child 3-10 years

(WHO/FAO/UNU, 2007).

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levels of heat-sensitive amino acids such as lysine,

arginine and histidine (Obadina et al., 2016). The

addition of soya resulted in composite biscuits with

improved protein quality which, in turn, enhances their

ability to support optimal growth in humans (De Oliveira

Silva et al., 2018).

Regarding protein digestibility and PDCAAS, lysine

was found to be the limiting amino acid for amadumbe

biscuits and amadumbe-soya composite biscuits, while

valine was the limiting amino acid for the soya biscuits.

The increase in the percentage of soya resulted in a small

increase in the in vitro protein digestibility of composite

biscuits up to a value of 0.99 at 50% soya bean addition

(Table 5). Protein digestibility, which is an estimate of

the amount of protein that can be absorbed into the body

from a protein diet (Okpala and Chinyelu, 2011), was

higher in 100% soya biscuits than in 100% amadumbe

biscuits. The lower protein digestibility of 100%

amadumbe biscuits could be due to the presence of anti-

nutritional factors such as phytic acids, which could have

connected with protein to form a protein-mineral

complex that can inhibit the activities of the protein-

degrading enzyme (Rathi et al., 2004; Soudy et al.,

2014). The 50% amadumbe and 50% soya composite

flour had the highest digestibility values and are

therefore recommended to produce amadumbe

composite biscuits with the most protein digestibility.

The addition of soya to amadumbe improved the

PDCAAS of composite biscuits to a value of 1 at 50%

soya addition (Table 5). The PDCAAS measures the

quality of protein in terms of its available indispensable

amino acid content and its digestibility (Dabbour and

Takruri, 2002; Vilakati et al., 2015). The PDCAAS

increased slightly with an increase in the percentage of

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 Essential amino acids

Amadumbe
(100%)

Soya (100%)
Amadumbe-soya

(90:10)
Amadumbe-soya

(70:30)
Amadumbe-soya

(50:50)

Histidine 1.23±0.01e 1.47±0.01e 1.34±0.01d 1.37±0.01c 1.40±0.01b

Threonine 1.57±0.01a 1.46±0.01d 1.52±0.01b 1.48±0.01c 1.48±0.01c

Valine 1.20±0.01a 1.03±0.01d 1.19±0.01a 1.16±0.01b 1.11±0.01c

Isoleucine 1.02±0.01d 1.30±0.01a 1.05±0.01c 1.15±0.01b 1.16±0.01b

Leucine 1.29±0.01a 1.16±0.01d 1.27±0.01b 1.23±0.01c 1.23±0.01c

Phenylalanine 1.30±0.01a 1.15±0.01d 1.29±0.01a 1.26±0.01b 1.20±0.01c

Lysine 0.64±0.01e 1.08±0.01a 0.68±0.01d 0.94±0.01c 1.04±0.01b

Table 4. Amino acid (chemical) scores of amadumbe-soya composite biscuit

Values expressed as Mean ± SD and Mean within rows with the same superscript letters are not significantly different (p ≥ 0.05),

otherwise significantly different at (p ≤ 0.05).

Flours Protein digestibility (%) Limiting amino acid chemical score PDCAAS

Amadumbe (100%) 96 Lysine (0.64) 0.61

Soya (100%) 99 Valine (1.03) 1.02

Amadumbe-soya (90:10) 97 Lysine (0.68) 0.66

Amadumbe-soya (70:30) 98 Lysine (0.94) 0.92

Amadumbe-soya (50:50) 99 Lysine (1.04) 1.03

Table 5. Protein digestibility and protein digestibility corrected amino acid score (PDCAAS) amadumbe-soya biscuits

Mineral Amadumbe (100%) Soya (100%)
Amadumbe-soya

(90:10)
Amadumbe-soya

(70:30)
Amadumbe-soya

(50:50)

Ca (g/100 g) 0.08±0.00d 0.15±0.00a 0.09±0.00c 0.10±0.00a 0.11±0.01a

Mg (g/100 g) 0.05±0.00e 0.13±0.01a 0.06±0.00d 0.08±0.00c 0.09±0.01b

K (g/100 g) 1.20±0.03a 0.54±0.01d 1.13±0.01a 0.99±0.13b 0.79±0.13c

Na (g/100 g) 0.14±0.01a 0.09±0.01d 0.12±0.00b 0.11±0.01bc   0.11±0.00bc

K/Ca+Mg (g/100 g) 3.74±0.11a 0.78±0.01f 3.07±0.03b 2.19 ±0.04c 1.60±0.16d

P (g/100 g) 0.17±0.00e 0.44±0.00a 0.19±0. 00d 0.25±0.01c 0.30±0.01b

Zn (mg/kg) 4.00±0.00f 30.0±0.00a 9.00±0.00e 13.0±0.00d 17.00±0.00c

Cu (mg/kg) 1.00±1.41c 6.50±0.71a 0.75±0.36c 2.00±0.00bc 4.00±1.41b

Mn (mg/kg) 2.00±0.00e 23.0±0.00a 4.75±1.06d 11.0±0.00c 14.00±1.41b

Fe (mg/kg) 24.0±2.83c 38.0±0.00b 26.0±0.00c 32.0±1.41b 38.00±2.83bc

Table 6. Mineral composition of amadumbe-soya composite biscuits

Values expressed as Mean ± SD and Mean within rows with the same superscript letters are not significantly different (p ≥ 0.05),

otherwise significantly different at (p ≤ 0.05).

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soya in composite biscuits, thereby ensuring that

adequate amounts of the essential amino acid, such as

lysine, are present in amadumbe composite biscuits

(Shaheen et al., 2016). Soya has been used elsewhere to

improve protein digestibility and PDCAAS sorghum

biscuits (Serrem et al., 2011). The 50% amadumbe

composite is recommended to produce biscuits with

PDCAAS close to 1.

3.3 Mineral analysis of amadumbe-soya composite

biscuits

There was an increase in the content of Ca, Mg, P,

Zn, Cu, Mn and Fe in composite biscuits when the

percentage of soya in the composite biscuits was

increased. The increase in the mineral content was only

significant (p ≤ 0.05) for Mg P, Zn, Mn and K. However,

there was a decrease in the content of K and Na in

composite biscuits when the percentage of soya was

increased (Table 6). There was an increase in the

amounts of Fe, Zn and Mn Fe in 100% soya biscuits,

which was expected since soya beans have been found to

contain a substantial amount of these minerals

(Gharibzahedi and Jafari, 2017). Amadumbe corms have

also been found to contain substantial amounts of K and

Fe (Mergedus et al., 2015; Arici et al., 2016). Most

minerals, especially Na and K, are important in

maintaining the osmotic balance of the fluids in the body

(Mergedus et al., 2015), as well as controlling the

absorption of glucose and many other compounds in the

body (Omoba and Omogbemile, 2013). As reflected in

the total ash values, the addition of soya flour to

amadumbe flour resulted in composite biscuits with

improved amounts of individual minerals, especially

those that were lacking in either amadumbe flour or soya

flour. None of the composite biscuits possessed an

outright higher amount of mineral.

3.4 Consumer acceptance of amadumbe-soya composite

biscuits

An increase in the percentage of soya in the

amadumbe composite biscuits did not produce any

significant difference (p ≥ 0.05) in the acceptability of

the colour, aroma, taste, texture and overall acceptability

of composite biscuits (Table 7). Hence, all the composite

biscuits possessed desirable sensory properties (Yadav et

al., 2012) and any of them could be used to produce

amadumbe composite biscuits.

4. Conclusion

An increase in the percentage of soya in the

formulation produced biscuits with a significant decrease

in moisture, ash content, carbohydrate content and

energy of amadumbe-soya composite biscuits.

Conversely, an increase in the percentage of soya in the

formulation produced composite biscuits with an

increase in crude protein and lysine content of

amadumbe-soya composite biscuits. The addition of soya

flour to amadumbe flour resulted in composite biscuits

with an overall improved amino acid profile, especially

in those amino acids whose content was low in either

amadumbe flour or soya flour. The addition of soya to

amadumbe improved the protein digestibility and the

PDCAAS of the composite biscuits. The addition of soya

flour to amadumbe flour resulted in composite biscuits

with improved amounts of individual minerals,

especially those that were low in either amadumbe flour

or soya flour. There was no significant difference in

consumer response to the colour, aroma, taste, texture

and overall acceptability of the different formulations of

composite biscuits. The 50% amadumbe-50% soya

composite biscuit was identified as having the optimum

quality parameters. We recommend the usage of the 50%

amadumbe-50% soya formulation to produce amadumbe

biscuits with optimal nutritional and organoleptic

properties.

Conflict of Interest

The authors declare no conflict of interest.

Acknowledgments

We acknowledge the Department of Research at the

University of South Africa for providing the funds

required for this study.

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Biscuits Colour Aroma Taste Texture Overall acceptability

Amadumbe (100%) 6.96±1.80ᵃᵇ 6.86±1.77ᵃ 6.52±1.98ᵃᵇ 6.02±2.08ᵃ 6.24±1.95ᵃ

Soya (100%) 7.60±1.83ᵃ 6.48±1.99ᵃ 6.36±1.87 a 6.74±1.97ᵇ 6.28±2.19ᵃ

Amadumbe-soya (90:10) 6.90±1.72ᵃᵇ 6.70±1.79ᵃ 6.44±2.03ᵇ 6.00±2.07ᵃ 6.52±1.92ᵃ

Amadumbe soya (70:30) 6.70±2.14ᵇ 6.72±1.77ᵃ 6.62±1.82ᵃᵇ 6.32±1.85ᵃ 6.50±2.00ᵃᵇ

Amadumbe-soya (50:50) 7.26±1.68ᵃᵇ 6.96±1.71ᵃ 7.20±1.43ᵇ 6.70±1.88ᵃᵇ 6.88±1.86ᵇ

Table 7. Consumer acceptability of amadumbe-soya composite biscuits (N = 50)

Values expressed as Mean ± SD and Mean within rows with the same superscript letters are not significantly different (p ≥ 0.05),

otherwise significantly different at (p ≤ 0.05). Hedonic scale: 9 “like extremely”, 8 “very much”, 7 “like moderately”, 6 “like

slightly”, 5 “neither like nor dislike”, 4 “dislike slightly”, 3 “dislike moderately”, 2 “dislike very much” and 1 “dislike

extremely”.

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OVERVIEW.............................................................................................................................1

1. Background..................................................................................................................1

2. Applicability..................................................................................................................1

3. Legal provision.............................................................................................................1

4. Effective date/Implementation date ...........................................................................2

PART 1: LATE PAYMENT CHARGE................................................................................2

5. Guiding principles .......................................................................................................2

6. Operational requirements...........................................................................................8

7. Governance ..................................................................................................................9

8. Disclosure requirements...........................................................................................10

PART 2:  POST JUDGEMENT DEBT............................................................................. 11

9.  Guiding principles .....................................................................................................11

10.  Operational requirements.........................................................................................12

11. Financial Reporting requirements ...........................................................................14

12. Compliance.................................................................................................................14

APPENDIX Ia: Illustration of late payment charges (before maturity date) ...................15

APPENDIX Ib: Illustration of late payment charges (after maturity)...............................17

APPENDIX II: Information submission for revision or introduction of fees and charges

(first time application) ...........................................................................................................19

APPENDIX III: Illustration of financial reporting requirements .......................................20

APPENDIX IV: Illustration of late payment charges (post judgement debt)..................21

BNM/RH/GL 008-14

Islamic Banking and
Takaful Department &
Consumer and Market
Conduct Department

Guidelines on Late Payment
Charges for Islamic Banking
Institutions

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OVERVIEW

1. Background

1.1 The purpose of the Guidelines is to specify the application of late payment

charges that comprise two elements, namely compensation (ta’widh) and

penalty (gharamah) for all Islamic financial products and services, as well as

to enhance product transparency and disclosure requirements.

2. Applicability

2.1 The Guidelines are applicable to:

(i) Islamic banks licensed under section 3(4) of the Islamic Banking Act

1983 (IBA);

(ii) Banking institutions participating in the Islamic Banking Scheme (IBS)

licensed under t h e  Banking and Financial Institutions Act 1989

(BAFIA);

(iii) Development financial institutions prescribed under the Development

Financial Institutions Act 2002 (DFIA); and

(iv) International Islamic banks that operate either as a subsidiary or as a

branch.

[The institutions are hereafter referred to as "Islamic banking institutions"

(IBI)].

3. Legal provision

3.1 The Guidelines are issued pursuant to section 53(A) of the IBA, Section 126

of BAFIA, Section 126 of DFIA, and Section 59 and 53 of the Central Bank of

Malaysia Act 2009.

3.2 The Guidelines shall be read together with the:

(i) Guidelines on Product Transparency and Disclosure;

(ii) Guidelines on the Imposition of Fees and Charges on Financial

Products and Services; and

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(iii) Other relevant regulations, guidelines or circulars that Bank Negara

Malaysia may issue from time to time.

4. Effective date/Implementation date

4.1  The effective date of the guidelines is 1 January 2012.

PART 1: LATE PAYMENT CHARGE

5. Guiding principles

5.1 The objective of the Guidelines is to provide guidance to the IBIs on the

mechanism of late payment charges that applies the concept of ta’widh

(compensation) and gharamah (penalty). In the context of the Guidelines,

ta’widh refers to the amount that may be compensated to the IBI based on the

actual loss incurred due to default, whilst gharamah refers to the penalty

charged on the defaulters over and above the ta’widh.

5.2 The imposition of the late payment charges shall be implemented based on

the following principles:

5.2.1. Principle 1: Combined late payment charge

The IBI may impose a combined late payment charge comprising

ta'widh and gharamah up to a prescribed limit.

The maximum combined late payment charge that can be imposed by

the IBI need to be approved by the Bank1.

(i) The combined rate shal l  be capped at the IBI’s respective

Average Financing Rate (AFR) based on the product and type of

customer. The combined rate cap shall be based on the AFR at

1
  The approval requirements in the guidelines should be read concurrently with the policy

requirements in paragraphs 5.1, 5.5 to 5.7 of the Guidelines on the Imposition of Fees and
Charges on Financial Products and Services.

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the point of default computed o n a monthly basis2. (Refer to the

illustration in Appendix I).

(ii) The combined rate imposed shall not:

a) exceed the cost/interest on default borne by an equivalent

customer under conventional finance3. The IBIs may use

available industry benchmark as a reference for conventional

rates; and

b) be compounded on the overdue instalments or outstanding

principal amount. (Refer to the illustration in Appendix I).

(iii) The IBIs are accorded flexibility to structure the components of the

combined late payment charges for different financial contracts

and/or products, subject to the limits as determined above.

Diagram 1.1 Late payment charge structure

(iv) The IBIs are required to submit their applications to the Bank in

writing, explaining the justification for the imposition of the revised

late payment charges, conditions under which the new late

2
    E.g. If the account payment is due on the 4

th
 of each month, the IBI may impose a late payment

charge at a combined rate not exceeding the prevailing AFR rate of the particular product/contract
on each month of default.

3
  This requirement is applicable to the late payment charge imposed on small and medium

enterprises (SMEs, as per definition of SME by the National SME Development Council) and/or
individuals only and excludes corporate accounts.

Maximum
combined rate

“C”

Gharamah/
Penalty

Maximum rate
“T” = reference rate

Tawidh/
Compensation

G = C - T

C = G + T Key
1. Gharamah (Penalty) = G
2. Ta’widh (Compensation) = T
3. Combined Rate = C

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payment charges may be imposed, and enclose a communication

plan after it is endorsed by the respective Shariah Committee.

For the purpose of initial adoption of the guidelines, the IBIs are

required to submit an application for all changes to the late

payment charges of the respective Islamic financial product(s), if

any, using the format of application provided as per Appendix II4.

(v) For credit card-i, IBIs are required to adhere to the late payment

charge rates as prescribed in the Credit Card-i Guidelines5.

5.2.2. Principle 2: Ta’widh

The IBI shall be compensated up to the amount of actual loss

incurred as a direct result of the delay in repayment or default by

the customer.

The IBIs are allowed to be compensated by way of ta’widh up to (or

equivalent to) the actual amount of losses incurred by the IBIs, subject

to the overall combined rate limit. In determining the compensation rate

of actual loss incurred, the IBIs are required to observe the reference

rate as prescribed by the Bank as follows:

(i) The actual loss to be compensated from any default payment,

from the date of payment until the maturity date shall not be more

than 1% per annum:

a) on the overdue instalments of the Islamic financial product in

the case of default of scheduled payments (Diagram 2.1); or

b) on outstanding balance (subject to ibra’ if applicable) of the

Islamic financial product in the case of default causing the

entire facility to be recalled or brought to court for judgement

prior to maturity (Diagrams 2.2 and 2.3).

4      Any revision to the late payment charge may be made using the form available in the ‘Guidelines

on the Imposition of Fees and Charges on Financial Products and Services’.
5
     Except for the prescribed rate for late payment charge as in the Credit Card-i Guidelines, IBIs are

expected to comply with the remaining requirements of these guidelines.

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(ii) The actual loss to be compensated from default payment which

exceeded the maturity date shall not be more than the prevailing

daily overnight Islamic Interbank rate (IIMM)6 on the outstanding

balance (subject to ibra’ if applicable) of the Islamic financial

product (Diagrams 2.4 to 2.6).

(iii) The reference rate for the actual loss shall be determined at the

point of default, computed on a monthly basis from the payment

due date7. (Refer to the illustration in Appendix I).

(iv) The ta’widh earned shall also be included in the computation of

profit distributable to depositors/investment income holders.

Diagram 2.1

Diagram 2.2

6
   The IIMM rate; defined as the daily weighted average for overnight rate of the Mudharabah

interbank investment at the Islamic Interbank Money Market, has been agreed by the Shariah
Advisory Council to be the reference rate for actual loss, post maturity. The IIMM rate can be
sourced from the IIMM website http://iimm.bnm.gov.my/index.php.

7
     E.g. If the account payment due date is on the 4

th
 of each month, for any default prior to maturity

the IBI may be compensated (ta’widh) up to a maximum of 1%. For any default post maturity the
IBI may be compensated (ta’widh) up to a maximum of the daily overnight Islamic Interbank rate
(IIMM) determined on the 4

th
 of each month of default.

1 st Facility
Drawdown

Maturity
Date

Payment
regularised

Non - payment

Late payment charge:
Max  “ C ” = AFR
Max   “ T ” = 1%

st -

“ C ”
“ ”

Default and regularise payment before maturity

Settlement

1 st Facility

Drawdown
Maturity

Date
Facility
recalled

Non - payment

Late payment charge:
Max  “ C ” = AFR
Max   “ T ” = 1%

1 st
-

“ C ”
“ ”

st
-

“ ”
“ ”

Default and settlement before maturity

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Diagram 2.3

Diagram 2.4

Diagram 2.5

Diagram 2.6

Facility
recalled  Settlement

1 st Facility

Drawdown
Maturity

Date
Non - payment

Late payment charge:
Max  “ C ” = AFR
Max   “ T ” = 1%

Late payment charge:
Max  “ C ” = AFR

Max   “ T ” = IIMM%

st -

“ C ”
“ ”

“ ”
“ ”

Default before maturity and settlement after maturity

Judgement
1 st Facility
Drawdown

Maturity
Date

Non - payment

Late payment charge:

Max  “ C ” = AFR%
Max  “ T ” = 1%

Max  “ C ” = AFR%
Max  “ T ” = IIMM%

Settlement

st -

“ ”
“ ”

“ C ”
“ ”

Default leading to judgement after maturity

Late payment charge:

Judgement

1 st Facility
Drawdown

Maturity
Date

Non - payment

Late payment charge:
Max  “ C ” = AFR
Max   “ T ” = 1%

Judgement before maturity

st -

“ C ”
“ ”

Default leading to judgement before maturity

Settlement

Settlement
1 st Facility
Drawdown

Maturity Date/
Due Date

Late payment charge:
Max  “ C ” = AFR%
Max  “ T ” = IIMM%

st

“ ”
“ ”

st

“ ”
“ ”

Default and settlement after maturity

Non - payment - -

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5.2.3. Principle 3: Gharamah

The gharamah shall be channelled to charitable organisation(s)

approved by the IBI’s Shariah Committee.

The gharamah (the difference between the combined rate and ta’widh)

is a means of deterrent for defaulters against delays in repayment or

defaults. Shariah does not allow gharamah to be recognised as a

source of income for the IBIs, as opposed to ta’widh, and therefore, all

gharamah amounts must be channelled to charitable organisation(s).

Any means to define and record gharamah as an income to the IBI

shall be deemed to be non-Shariah compliant.

(i) The IBIs are required to maintain a separate gharamah account

from ta’widh to facilitate proper administration and governance of

the accounts. This is to allow better monitoring and identification

of the source and utilisation of gharamah for distribution to

charitable organisation(s).

(ii) The IBIs are required to disclose in its financial statements, as

well as in the financing contracts to the customers on the use of

gharamah amount for charitable purposes.

(iii) The Shariah Committee of the respective IBIs is required to

exercise its oversight function to ensure the appropriate

management, allocation and timely distribution of gharamah to

approved benefactors/charitable organisation(s). The Shariah

Committee is expected to advise and determine the appropriate

recipient(s) of the funds.

(iv) The IBIs are required to submit a report to Jabatan Perbankan

Islam dan Takaful, Bank Negara Malaysia, on the gharamah

allocation made by the IBI on an annual basis in conjunction with

their annual financial report submissions.

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(v) The IBIs are expected to be objective in the administration of the

gharamah and should not be seen or implied at any point of time

that it is benefiting from the management or distribution of the

gharamah e.g. charging fees for the management of the account,

using gharamah distribution as an advertisement/promotional

campaign for the IBIs, distributing gharamah to recipient(s) which

will cause IBIs to incur direct or indirect financial benefit.

6. Operational requirements

6.1 In the implementation of the guidelines, the IBIs are expected to act

judiciously and to ensure that the late payment charges are imposed only on

negligent defaulters8. The IBI is expected to implement and enforce clear

policies and procedures to ensure that defaulters with genuine financial

difficulties are given due consideration. Such procedures should include

parameters in determining defaulters with genuine cases for consideration

and all viable options in assisting the defaulter e.g. appeal or waiver over

charges.  Such procedures must be made aware to the customers and

adequate training must be provided to staff dealing with the customers.

6.2 The combined late payment charge mechanism shall apply to all types of

contracts that result in a financial obligation or commitment between the IBI

and the customer.

6.3 The computation for the late payment charges shall be on a daily rest basis.

(Refer to the illustration in Appendix I).

6.4 The accumulated combined late payment charges shall not exceed 100

percent of the outstanding principal amount. For example, if the outstanding

8
     A default is considered to arise from negligence when it occurs despite there being no reasonable

mitigating circumstances that would prohibit the customer from making prompt payments.
Reasonable mitigating circumstances may include cash flow problems, unemployment,
abandoned projects and loss of property due to natural disaster, fire or other related catastrophes
and customers who have not abused the financing facilities or cases with good merit.

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principal is RM50,000 the total cumulative combined late payment charges

amount must not be more than RM50,000.

6.5 The Bank reserves the right to require further information in addition to those

prescribed in Appendix II, in order to assist in its deliberation.

6.6 The IBIs must ensure that the customers are duly informed of any revised

fees at least 21 days before the effective date. In addition, the IBIs must

ensure that the frontline staff is aware of the policy intent and why changes

were made.

7. Governance

7.1. The IBIs are required to comply with the following governance requirements

upon the implementation of the guidelines:

7.1.1. Board of Directors undertaking

The Board of Directors (Board) must ensure that the IBI has satisfied

all the requirements of the guidelines, including putting in place

appropriate controls and safeguards to monitor and determine the

ta’widh, gharamah and combined rates, and ensuring capability of the

information system and the IBI’s compliance with Shariah rulings.

7.1.2. Shariah Committee undertaking

The Shariah Committee must ensure that they are satisfied with the

controls that are put in place to determine and monitor t h e  late

payment charges, especially on the ta’widh and gharamah, and that

they are in compliance with the Shariah rulings.

7.1.3. Information system capability

For the purpose of monitoring and recording of ta’widh and gharamah,

IBIs are required to put in place appropriate information system to

ensure accurate computation and record-keeping. This will enable the

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IBIs to undertake diligent and proper management of ta’widh charged

on the customer and gharamah that has been channelled to charitable

organisation(s).

8. Disclosure requirements

8.1 The IBIs shall recognise the ta’widh charges a s  ‘Non profit income’ in the

income statement.

8.2 The receipt of gharamah that the IBIs have committed to distribute shall be

recognised as ‘Other liabilities’ in the balance sheet. The utilisation of

gharamah received for charitable purposes shall be disclosed in the notes to

accounts for ‘Sources and uses of donations/charities fund’ (Appendix III).

The gharamah received (but yet to be distributed) may not be invested by the

IBIs.

8.3 The Shariah Committee is required to disclose its oversight function over the

management and distribution of the donation/charity fund in the Shariah

Committee report.

8.4 The IBIs are required to comply with the disclosure requirements specified in

the ‘Guidelines on the Imposition of Fees and Charges on Financial Products

and Services’.

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PART 2:  POST JUDGEMENT DEBT

9.  Guiding principles

9.1 The purpose of this part is to provide guidance to IBIs on the mechanism of

late payment charge on judgement debt.

9.2 The court may include in its decision on the judgement amount awarded, a

late payment charge to be imposed on the judgement debtor9 for any delays

in payment to the judgement creditor10, subsequent to the judgement.

9.3 The Shariah Advisory Council has resolved11 that the court may impose a late

payment charge on judgement debt as decided by the court on cases

involving Islamic financial transactions. Following this resolution, IBIs are

required to adopt the policy in the following manner:

9.3.1 Late payment charge

The court may impose a late payment charge at the rate as provided

by the rules of the court. The imposition of late payment charge is

based on the combination of ta’widh (compensation) and gharamah

(penalty) mechanism.

9.3.2 Ta’widh

The judgement creditor can be compensated for the actual loss based

on ta’widh. The ta’widh rate for the judgement creditor is the prevailing

daily overnight Islamic Interbank rate (IIMM)12 on the judgement

amount awarded. The actual loss, where applicable, excludes the

court’s order for cost.

9
     A judgement debtor is a party against which a court has made a monetary award.

10
  A judgement creditor is a party to which a debt is owed that has proved the debt in a legal

proceeding and that is entitled to use judicial process to collect the debt.
11

    Resolution achieved during its 13
th

 special meeting held on 25 July 2011.
12

  The IIMM rate; defined as the daily weighted average for overnight rate of the Mudharabah
interbank investment at the Islamic Interbank Money Market, has been agreed by the Shariah
Advisory Council to be the reference rate for actual loss, post judgement debt. The IIMM rate can
be sourced from the IIMM website http://iimm.bnm.gov.my/index.php.

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(i) In instances where the IBI is a judgement creditor and a late

payment charge is imposed, the IBI is expected to submit to the

court a claim on the ta’widh only, not exceeding the IIMM rate

prescribed.

(ii) If the amount of ta’widh is equivalent to or exceeds the total

amount of late payment charge, the total amount of late payment

charge may be taken by the judgement creditor as compensation.

(iii) If the amount of ta’widh is less than the total amount of late

payment charge, the difference will be treated as gharamah.

9.3.3 Gharamah

Gharamah is imposed as a preventive measure against late payment

by the judgement debtor. The gharamah is the difference between the

late payment charge and ta’widh, which is the balance if ta’widh is less

than the amount of late payment charge.

(i) The judgement creditor is required to channel the amount of

gharamah to charitable organisation(s). The administration of

gharamah to approved benefactors/chartable organisation(s) shall

be determined by the Shariah Committee.

(ii) The IBI is required to submit a report to Jabatan Perbankan

Islam dan Takaful, Bank Negara Malaysia, on the gharamah

allocation made by the IBI, on an annual basis in conjunction with

their annual financial report submissions.

10.  Operational requirements

10.1 The late payment charge rate shall be applied to the basic judgement sum

awarded, from the date of the judgement is made until the judgement debt is

fully settled by the judgement debtor to the judgement creditor. (Refer to the

illustration in Appendix IV).

BNM/RH/GL 008-14

Islamic Banking and
Takaful Department &
Consumer and Market
Conduct Department

Guidelines on Late Payment
Charges for Islamic Banking
Institutions

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(i) The basic judgement sum refers to the outstanding balance (subject to

ibra’ if applicable)13, and does not include the late payment charges

before the judgement and other costs.

(ii) The accumulated late payment charge shall not exceed the

outstanding principal of the judgement sum awarded. For example, if

the outstanding principal is RM100,000, the cumulative late payment

charge shall not be more than RM100,000.

(iii) The late payment charge shall not be compounded on the basic

judgement sum awarded.

(iv) The ta’widh rate shall be determined on the date of the judgement, and

reviewed monthly from the date of the judgement.

(v) The late payment charge and ta’widh amounts shall be computed on a

daily rest basis. (Diagrams 3.1 and 3.2)

Diagram 3.1

13

  The outstanding balance is equivalent to the sum of outstanding principal and earned profit
computation.

Judgement Settlement
1 st Facility
Drawdown

Maturity
Date

Non - payment

Late payment charge:
Max  “ C ” = AFR
Max   “ T ” = 1%

Late payment charge:
“ C ” = X%

Max   “ T ” = IIMM%

Judgement before maturity

X% refers to rate as determined by rules of the court.

st -

“ C ”
“ ”

“ C ”
“ ”

Judgement before maturity

BNM/RH/GL 008-14

Islamic Banking and
Takaful Department &
Consumer and Market
Conduct Department

Guidelines on Late Payment
Charges for Islamic Banking
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Diagram 3.2

11. Financial Reporting requirements

11.1 The IBIs are expected to comply with the financial reporting requirements as

prescribed in paragraph 8 above.

12. Compliance

12.1 The IBI shall at any time prior to the implementation date of the guidelines

confirm the status of compliance with the requirements of the guidelines in

writing. The written communication shall include the following:

(i) Attestation by the Board of Directors that all requirements of the

Guidelines have been met including governance requirements in

paragraph 7 of the Guidelines.

(ii) Brief description of the changes, if any to the IBI’s late payment

charges policy.

The IBI is required to submit the confirmation letter once upon initial

implementation of the guidelines only. The letter shall be submitted to both

Jabatan Perbankan Islam dan Takaful a n d  Jabatan Konsumer dan

Amalan Pasaran, Bank Negara Malaysia.

X% refers to rate as determined by rules of the court.

Judgement
1 st Facility
Drawdown

Maturity
Date

Non - payment

Late payment charge:
Max  “ C ” = AFR

Max  “ T ” = 1%
Max  “ C ” = AFR%
Max  “ T ” = IIMM%

“ C ” = X%
Max  “ T ” = IIMM%

Settlement

st -

“ ”
“ ”

“ C ”
“ ”

“ C ”
“ ”

Judgement after maturity

Late payment charge:

BNM/RH/GL 008-14

Islamic Banking and
Takaful Department &
Consumer and Market
Conduct Department

Guidelines on Late Payment
Charges for Islamic Banking
Institutions

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If the IBI fails to satisfy any of the guidelines’ requirement prior to the specified

implementation date, the IBI is required to revert to the Bank with its plan and

timeline for compliance.

APPENDIX Ia: Illustration of late payment charges (before maturity date)

Product name BBA Home Financing-i (Retail)
Bank’s principal RM100,000

Bank’s selling price RM158,520

Monthly instalment RM1,321

Payment due date 4th of the month

Financing profit rate  10%p.a.

Late payment charge (C) 14 C e.g. AFR

Ta'widh (compensation) (T) 15 T= 1% (before maturity date)

Gharamah (penalty) (G) G = {C-T}

1. Formula for combined late payment charge on overdue instalment(s) is as

follows:

        Overdue instalment(s) X Combined rate16 X No. of Overdue day(s)
                           365

Example computation of combined late payment charge for the month of April

2011:

        RM1,321  X  9.50%  X  30        =     RM10.31
      365

2. Formula for ta’widh on overdue instalment(s) is as follows:

        Overdue instalment(s) X Ta’widh rate17 X No. of Overdue day(s)
                        365

Example of computation of ta’widh for the month of April 2011:

        RM1,321  X  1.00%  X  30        =     RM1.09
      365

14

   Rate applied as referenced under paragraph 5.2.1(i) of the Guidelines.
15

   Rate applied as referenced under paragraph 5.2.2(i) of the Guidelines.
16

   Combined rate determined on a monthly basis from the payment due date.
17

   Ta’widh rate determined on a monthly basis from the payment due date.

BNM/RH/GL 008-14

Islamic Banking and
Takaful Department &
Consumer and Market
Conduct Department

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3. Formula for gharamah on overdue Instalment(s) is as follows:

        Combined late payment charge – Ta’widh

Example of computation of gharamah for the month of April 2011:

        RM10.31 – RM1.09      = RM9.22

4. Customer fails to pay monthly instalments for the months of April, May and June

2011. In the month of July 2011, customer makes repayment for the 3 overdue

instalments including the instalment for the current month. The calculation for the

late payment charges are as per the following table:

Combined rate Balance
Overdue

instalment

No. of
overdue

days
AFR
rate18

AFR
Cost

Ta’widh
1%p.a Gharamah

On the date (RM) (days) (%p.a) (RM) (RM) (RM)

4.4.11–3.5.11 1,321 30 9.50 10.31 1.09 9.22

4.5.11–3.6.11 2,642 31 9.55 21.43 2.24 19.19

4.6.11–3.7.11 3,963 30 9.60 31.27 3.26 28.01

 TOTAL 91  63.01 6.59 56.42

5. The total penalty amount (RM56.42) received is recorded in the notes to

accounts as the source of fund to be channelled to charitable organisation(s). The

total compensation amount (RM6.59) charged is recorded in the income

statement as ‘Other income’.

18

   AFR rate determined at the 4
th

 of each month.

BNM/RH/GL 008-14

Islamic Banking and
Takaful Department &
Consumer and Market
Conduct Department

Guidelines on Late Payment
Charges for Islamic Banking
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APPENDIX Ib: Illustration of late payment charges (after maturity)

Product name Murabahah Letter of Credit-I (SME)

Bank’s outstanding principal RM100,000

Bank’s selling price RM101,000

Payment maturity/due date 4th April 2011

Financing profit rate  10%p.a.

Late payment charge (C) 19 C e.g. AFR

Ta'widh (compensation) (T) 20 T= IIMM% (after maturity date)

Gharamah (penalty) (G) G = {C-T}

1. The formula for late payment charge on post judgement debt is as follows:

        Outstanding principal X Combined rate21 X No. of Overdue day(s)
                            365

Example of computation of late payment charge for the month of April 2011:

        RM100,000  X  9.50%  X  30        =     RM780.82
          365

2. The formula for ta’widh on post judgement debt is as follows:

        Outstanding principal X Ta’widh rate22  X No. of Overdue day(s)
                          365

Example of computation of ta’widh for the month of April 2011:

        RM100,000  X  2.68%  X  30        =     RM220.27
          365

3. Formula for gharamah on post judgement debt is as follows:

        Combined late payment charge – Ta’widh

Example of computation of gharamah for the month of April 2011:

        RM780.82   –    RM220.27    = RM560.55

19

   Rate applied as referenced under paragraph 5.2.1(i) of the Guidelines.
20

   Rate applied as referenced under paragraph 5.2.2(i) of the Guidelines.
21

   Combined rate determined on a monthly basis from the payment due date.
22

   Ta’widh rate determined on a monthly basis from the payment due date.

BNM/RH/GL 008-14

Islamic Banking and
Takaful Department &
Consumer and Market
Conduct Department

Guidelines on Late Payment
Charges for Islamic Banking
Institutions

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4. Customer fails to pay the outstanding principal due of RM100,000 on the maturity

date 4 April 2011. In the month of July 2011, the customer makes full settlement

of the overdue principal. The calculation for the late payment charges, ta’widh

and gharamah are as follows:

Combined rate Ta’widh
Overdue
principal

No. of
overdue

days
AFR
rate23

AFR
Cost

IIIM
rate24

IIMM
Cost Gharamah

On the date (RM) (days) (%p.a) (RM) (%p.a) (RM) (RM)

4.4.11– 3.5.11 100,000 30 9.50 780.82 2.68 220.27 560.55

4.5.11– 3.6.11 100,000 31 9.55 811.10 2.65 225.07 586.03

4.6.11– 3.7.11 100,000 30 9.60 789.04 2.99 245.75 543.29

 TOTAL 91  2,380.96  691.09 1,689.87

5. The total gharamah amount (RM1,689.87) received is recorded in the notes to

accounts as the source of fund to be channelled to charitable organisation(s). The

total ta’widh amount (RM691.09) is recorded in the income statement as "Other

income".

23

   AFR rate determined at the 4
th

 of each month.
24

   IIMM rate determined at the 4
th

 of each month.

BNM/RH/GL 008-14
Islamic Banking and Takaful
Department & Consumer and
Market Conduct Department

Guidelines on Late Payment Charges for Islamic Banking
Institutions

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APPENDIX II: Information submission for revision or introduction of fees and charges (first time application)

Please provide detailed response in boxes provided as per examples (in italics) shown below. For each type of product or service, you may list all
related charges in the same template. Please use separate template for different types of financial products and services.

Information to be submitted Remarks

1. Type1 of product or service

(List names of product or services)

Home Financing

(1.  BBA Home Financing-i);

(2. Musyarakah Mutanaqisah Home Equity-i)

2. Brief features  Standard features – Financing tenor; Margin of financing; Selling price rate

Additional features - None

3.  Information on proposed late payment charges
Name of product or

services
Existing late payment

charges
Proposed late payment charges2,3   Rationale Detailed cost breakdown

1. BBA Home
Financing-i

1% per annum  Product AFR = 6.00%

To recoup actual loss and
deterrent mechanism.

Prior to maturity: Ta’widh – 1% per annum;
Gharamah – 5% per annum

Post maturity: Ta’widh – IIMM% per annum;
Gharamah – 6%-IIMM% per annum

2. Musyarakah
Mutanaqisah Home
Equity-i

1% per annum Product AFR = 6.50%

To recoup actual loss and
deterrent mechanism.

Prior to maturity: Ta’widh – 1% per annum;
Gharamah – 5.5% per annum

Post maturity: Ta’widh – IIMM% per annum;
Gharamah – 6.5%-IIMM% per annum

4. Target implementation date 15 August 2011

5. Communication plan to public To update new/revised fees in IBI’s website, letter to individual customers

Officers responsible for information submission:

Officer 1 Officer 2

Name  Phone Number  Name  Phone Number

Designation  E-mail  Designation  E-mail

Signature  Date  Signature  Date

1/Type of product or service includes home financing, vehicle financing, personal financing, cash line facility, trade financing, share margin financing, etc
2/ Please also state the conditions in which this late payment charges may be imposed (if any)
3/ Please also provide in an attachment the minimum 5-year historical data of the Average Financing Rate of the product or service. If the product is new, please provide the benchmark
pricing rate.

BNM/RH/GL 008-14

Islamic Banking and
Takaful Department &
Consumer and Market
Conduct Department

Guidelines on Late Payment
Charges for Islamic Banking
Institutions

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APPENDIX III: Illustration of financial reporting requirements

Notes to accounts

Sources and uses of charity funds  2011  2010

      RM'000  RM'000

Sources of charity funds
Undistributed charity funds as at 1 January  417  230
Non-Islamic/prohibited income    -  36
Excess compensation account   67  100
Gharamah/penalty charges    187  250
Total sources of funds during the year  671  616

Uses of charity funds
Contribution to Baitulmal    138  142
Contribution to non-profit organisations*  99  57
Aid to needy family    12  -
Total uses of funds during the year  249  199

Undistributed charity funds as at 31 December 422  417

* Non-profit organisations registered under Registrar of Society or Suruhanjaya Syarikat
Malaysia (SSM) or any other sovereign laws that pursue humanitarian, charitable and/or
philanthropic causes/objectives.

BNM/RH/GL 008-14

Islamic Banking and
Takaful Department &
Consumer and Market
Conduct Department

Guidelines on Late Payment
Charges for Islamic Banking
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APPENDIX IV: Illustration of late payment charges (post judgement debt)

Product name Murabahah Home Financing-i

Outstanding balance25 RM1,024,658

Outstanding principal RM1,000,000

Judgement date 4 June 2011

Late payment charge (C)26 C= 4%

Ta'widh (compensation) (T)27 T= IIMM%

Gharamah (penalty) (G) G = {C-T}

1.   The formula for late payment charge on post judgement debt is as follows:

        Basic judgement sum X Late payment charge  X No. of Overdue day(s)
          365

Example of computation of late payment charge for the month of April 2011:

        RM1,024,658  X  4.00%  X  30        =     RM3,369
             365

2.   The formula for ta’widh on post judgement debt is as follows:

        Basic judgement sum28 X IIMM29 X No. of Overdue day(s)
             365

Example of computation of ta’widh for the month of April 2011:

        RM1,024,658  X  2.68%  X  30        =     RM2,257
             365

3. Formula for gharamah on post judgement debt is as follows:

        Combined late payment charge – Ta’widh

Example of computation of gharamah for the month of April 2011:

        RM3,369 – RM2,257    =    RM1,112

25

   Outstanding balance (subject to ibra’ if applicable).
26

   Rate as determined by rule of the court as referenced under paragraph 9.3.1 of the Guidelines.
27

   Rate applied as referenced under paragraph 9.3.2 of the guidelines.
28

   The basic judgement sum refers to the outstanding balance as referenced under paragraph 10.1(i)
of the Guidelines.

29
   IIMM rate determined on a monthly basis from the judgment due date.

BNM/RH/GL 008-14

Islamic Banking and
Takaful Department &
Consumer and Market
Conduct Department

Guidelines on Late Payment
Charges for Islamic Banking
Institutions

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4. Assuming the judgement date was 4 April 2011, the basic judgement sum

awarded was RM1,024,658 and the late payment charge imposed by the court is

4%. The final settlement of the judgement debt was made on 18 June 2011. The

calculation for the late payment charges, ta’widh and gharamah are as follows:

Ta’widh Basic
judgement

sum

No. of
overdue

days

Late
payment
charge
4%p.a

IIIM
rate30

IIMM
Cost Gharamah

On the date (RM) (days) (RM) (%p.a) (RM) (RM)

4.4.11–3.5.11 1,024,658 30 3,369 2.68 2,257 1,112

4.5.11–3.6.11 1,024,658 31 3,481 2.65 2,306 1,175

4.6.11–17.6.11 1,024,658 14 1,572 2.99 1,175 397

 TOTAL 75 8,422  5,738 2,684

5. The total gharamah amount (RM2,684) received is recorded in the notes to

accounts as the source of fund to be channelled to charitable organisation(s). The

total ta’widh amount (RM5,738) is recorded in the income statement as "Other

income".  The total amount of late payment charge (RM8,422) has not exceeded

the outstanding principal (RM1,000,000).

30

   IIMM rate determined at the 4
th

 of each month.

OVERVIEW

1.Background

2.Applicability

3.Legal provision

4.Effective date/Implementation date

PART 1: LATE PAYMENT CHARGE

5.Guiding principles

6.Operational requirements

7.Governance

8.Disclosure requirements

PART 2:  POST JUDGEMENT DEBT

9. Guiding principles

10. Operational requirements

11.Financial Reporting requirements

12.Compliance

APPENDIX Ia: Illustration of late payment charges (before maturity date)

APPENDIX Ib: Illustration of late payment charges (after maturity)

APPENDIX II: Information submission for revision or introduction of fees and charges (first time application)

APPENDIX III: Illustration of financial reporting requirements

APPENDIX IV: Illustration of late payment charges (post judgement debt)