This fatwa acknowledges shari'a bank account financing (Pembiayaan Rekening Koran Syariah - PRKS) as a form of financing based on shari'a principles. It acknowledges the partnership involved in creating such an agreement, as well as how profits and losses are borne by the parties to the agreement, pursuant to an agreed-upon ratio. In the event of a dispute, and assuming initial deliberative measures prove unsuccessful, the parties to such an agreement are to resolve that dispute before a religious court or the Shari'a Arbitration Body (Badan Arbitrasi Syariah).