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This fatwa acknowledges that shari'a financial institutions declare their murabahah financing profits either as a proportion or an annuity. As one of these approaches has proven to be problematic for the financial industry and society, however, the fatwa acknowledges the need for an explanation from a shari'a perspective of the two approaches. The fatwa defines the proportional method (Thariqah Mubasyirah) as multiplying a percentage of the profit by those accounts payable that have been successfully billed, while it defines the annuity method (Thariqah al-Hisab al-Tanazuliyyah/Thariqah al Tanaqushiyyah) as multiplying a percentage of the profit by the remainder of the cost price not yet charged. The fatwa permits shari'a financial institutions to adopt either approach, provided they adhere to the following prescribed conditions:

1. The proportional approach, as used by traders, is permissible provided it is conducted pursuant to standard trading practice;
2. Shari'a financial institutions may adopt either approach, provided they do so in accordance with the standard shari'a financial institution practice;
3. The selection of a profit declaring approach in a shari'a financial institution must take heed of what is best for the development of that shari'a financial institution;
4. The preferred approach for a shari'a financial institution in a period of growth is the annuity-based approach; and
5. In the event a shari'a financial institution adopts the annuity-based approach, a portion of the profits must be from the repayment term, and may not be declared in full before all accounts payable have been paid.