This file contains sample islamic finance structures based on the most common practices by banks and financial institutions. Islamic finance structures application may vary based on country, SSB, management directions, prevailing government rules and regulations, and other factors.

1. Prepared By
Samir Derbas
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2. 


holds a Masters degree in Business Administration ( MBA )
majoring in Finance from Yarmouk University (2001), with a
Bachelors degree in Accounting.
Is a Certified Islamic Finance Accountant “ CIPA” from AAOIFI
has extensive experience in strategic planning, corporate
restructuring, finance, arranging islamically structured finance,
and administrative & operating procedures of different working
environments.
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3. Al Murabaha
 Al Musharakah
 Al Mudarabah
 Al Istisna’
 Al Ijarah
 Al Salam
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4. Cash loan 1,000
Bank
Goods obtained
Cost
1,000
Finance cost 100
Customer
Loan repayment
1,100
1,000
Goods supplier
Sale for
immediate
payment
Pay 1,000
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5. Sale for 1,100.
Payment deferred
by two years
Bank
Goods obtained
Cost
1,100
Customer
Payment 1,100.
Sale for
immediate
payment
1,000
Goods supplier
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6. Initial transfer of title
Final transfer of title
Islamic
bank
Vendor
Cash Payment
Client
Deferred payment
Plus mark- up
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7. Initial transfer of title
Islamic
bank
Cash
Payment
Client
1100
Deferred payment
Plus mark- up
1000
Sale
Payment
for 1000
Vendor
/ Oil Trader
Final transfer of title
Tawarruq
Third party
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8. Sale for deferred
payment
Party A (Bank)
Party B
110
Sale for
immediate
payment
100
Commodity seller
Sale for immediate payment
Sale
100
Cost
110
Commodity buyer
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9. Bank
Participation Agreement
Pay Participating Equity
( 70%)
Investor
Pay Participating Equity
( 30% )
Get 70% of Business
Results
Get 30% of Business
Results
Co-Owned Asset
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10. Acquire 10% of the Bank Share
Bank
Participation Agreement
Pay Participating Equity
( 70%)
Investor
Pay Participating Equity
( 30% )
Get 60% of Business
Results
Get 40% of Business
Results
Co-Owned Asset
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11. Payments to increase
ownership
Payment to
vendor for 75%
Bank
Payment to
vendor for 25%
Eventual Owner
Rent on bank’s 75%
(diminishing) share
75% share,
diminishing
25% ownership share, increasing
Sole occupier
Asset
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12. Rub Al Mal
Capital
Mudareb
Business Experience
Profit
Investment
Loss
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13. Transfer of title
Lease of asset
Islamic
bank
Vendor
Payment of
purchase price
Client
Rental Payment
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14. transfer of title
Lease of asset
Islamic
bank
Vendor
Client
Rental
instalments
Payment of
purchase price
Transfer of Title
after Full
Payment
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15. Payment in full at inception
Investor
( Bank )
950,000
Wheat Farmer
Asset for 90
Day delivery
Payment of instalments
1,000,000
Asset delivery to client
Client
( Baker )
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16. Euros 950,000
Payment in full at inception
Investor
( Bank )
Asset for 90
Day delivery
Wheat Farmer
Asset delivery to client
Payment to Investor
after 30 days, Euro
965,000
Client
End user of
the Product
Sale of asset for spot
price
Euros 1,000,000
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17. (Bank /
(Bank /
Pay Product Price 100
)
(Operator /
Deliver the
Product
Pay Product Price
125
Deliver the
Product
Ask to Manufacture
a Product
)
Client
/
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)

18. All
the luck,,,
Samir
Derbas
965 97431138
smderbas@gmail.com
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