The Central Bank Deputy Supervisory Department proposed the "Feasibility of calculating and identifying the income of facilities granted in the form of partnership agreements during the partnership" and "Possibility of using Murabaha contracts and installment sales in the process of deferring facilities through making a new contract" at the 23rd session of the Sharia Council and they were approved as follows:

1- Using the Murabaha contract to defer the debt resulting from the facilities granted in the form of a partnership agreement has no a problem in terms of sharia.

2- Using Murabaha contract and selling in installments to defer the debt resulting from the facilities granted in the form of non-partnership agreements has a problem in terms of sharia.

3- A civil partnership agreement (joint venture contract) can be used to defer the debt arising from the facilities granted in the form of non-partnership agreements. In other words, the bank can participate in the enterprise by providing civil partnership facilities as much as the receivables. The Murabaha contract can be used to defer the above-mentioned civil partnership agreement.

4- Calculating and identifying the income of the facilities granted in the form of partnership agreements during the partnership period based on the progress of work and time, was not incompatible with the sharia standards.