(g) Intermediation in muḍārabah, ijārah and guarantee operations.
(h) Determining who serves as the muḍārib within an Islamic bank—its shareholders, the board of directors or the executive management.
(i) The sharīʿa-compliant alternative to overdraft accounts.
(j) Zakāt on the funds and deposits of Islamic banks.

Second Theme: Murābaḥah
(a) Murābaḥah transactions involving shares.
(b) Deferring the registration of ownership in murābaḥah sales in order to keep the bank’s right to payment secure.
(c) Deferred-payment murābaḥah in which the ordering customer is appointed as purchasing agent and is deemed a guarantor.
(d) Delays in settling debts arising from murābaḥah or other deferred-payment transactions.
(e) Insuring debts.
(f) Selling debts.

Third Theme: Leasing
(a) Leasing the asset back to its owner or to a third party.
(b) Hiring personal services and subleasing them.
(c) Leasing, lending or pledging shares.
(d) Maintenance of the leased asset.
(e) Purchasing an asset from someone on the condition that it be leased back to them.
(f) Combining ijārah with muḍārabah.

Fourth Theme: Contracts
(a) A contractual clause giving the bank the right to rescind the agreement if the instalments are not paid on time.