The resolutions of the Central Bank of Iran’s Sharia Council at the fortieth session on 28 Aug. 2021 are as follows:

1- After inking the Murabaha contract, the relationship between the bank and the recipient facility is based on the relationship between the creditor and the debtor and the recipient facility owes the bank the amount of the contract (without the separation of principal and return).

2- Using different methods to repay the facilities in the Murabaha contract, such as paying the debt together at the due date, paying the monthly installments in proportion, incremental and discounting or quarterly payment is not incompatible with Sharia principles.

3- It is necessary to mention the agreements related to debt repayment between the bank and the recipient facility are as a condition in the contract.

4- It is necessary to provide accurate and necessary information and awareness based on the sharia criteria of the Murabaha contract for the recipient facility in appropriate ways.