Mahmoud El-Gamal estimates that, from the 1970s to the 2000s, the sector has evolved into a “gradual rapprochement” of conventional banking practices, approved by a “progressive” number of lawyers (a small group, for example, “unsecured loans” to private clients and corporate clients authorized by the Taruwarq mode in the early 2000s).  There has been a shortage of qualified Sharia controllers, who must be trained in both Islamic commercial law and contemporary financial practices. A study found that the 20 most popular Sharia specialists hold 621 Sharia board positions – creating potential conflicts of interest.  In 2015, according to the World Economic Report, assets worth $2.004 trillion were managed in accordance with Sharia law. Of that $342 billion was Sukuk. The Sukuk Islamic Bond market that year consisted of 2,354 Sukuk bonds and it had become so strong that several majority non-Muslim states – the United Kingdom, Hong Kong  and Luxembourg  – issued Sukuk. The sharia law, which is the basis of the Islamic banking system, is itself based on the Koran (revealed by the Islamic prophet Muhammad) and ahadith (the body of the accounts about the teachings, acts and proverbs of the Islamic prophet Muhammad, which often explain the verses in the Koran).  Gharar`s ban is based on peanuts, which declares the sale of things like “birds in the sky or fish in the water” as a banned Gharar.   [Note 9] Maisir is presumed to be forbidden by verses 2:219, 5:90 and 91 in the Qur`an.  The distinction between credit sales and interest rates has also been attacked by critics such as Khalid Zaheer and Muhammad Akram Khan, who have criticized them from opposite angles. Zaheer considers the profit of the sale of credit as riba, the same as the interest, and finds that the enthusiastic Orthodox scholar – like the Council of Islamic Ideology – for the Islamic bank based on the sale of credits, which they (the Council) call “no more than the second best solution from the point of view of an ideal Islamic system”. Khan calls the distinction “frivolous and laborious,” a means of calculating interest under another name, necessary because businesses “cannot survive where the prices of money and credit are equal.”  Others point out that, with respect to standard accounting practices and the rules of truth regarding credit [Note 12], the 90-day credit on an Rs10,000 product and the payment of an additional Rs500 are almost the same and are considered almost the same as the cash payment, with a three-month loan at 20% per year.