In a circular, the Central Bank announced to all banks and credit institutions that they are allowed to obtain obligation to delay payment of debt from customers, providing that in the contract which is made between the bank / non-bank credit institution and the customer, its rate shall be clearly and precisely determined and signed by the parties.

Accordingly, the recipient facilities who fails to repay his facilities and obligations, is required to pay the obligation to delay the payment of debt in proportion to the time elapsed from the due date of the installment and installments subject to the provisions of the relevant contract.

According to the above-mentioned circular, the basis for obtaining the obligation to delay payment of debt in exchange contracts is the amount of each installment, and in case of non-fulfillment of the customer's obligation, all future installments will be converted into current debt. In the case of partnership agreements, the obligation to delay the payment of debt can be calculated in proportion to the amount of facilities and the related benefits.

Hence, the obligation to delay the payment of debt is still the subject of controversy and sometimes disagreement. The basis for calculating the amount of the obligation to delay payment of debt in the registry offices of the country in the mentioned period is only the principal amount of the granted facilities and the accrued profit and the benefits of the granted facilities are not included in the calculations. In other words, the interpretation of the country's registry offices on the settlement of the principal debt in the resolution of the Monetary and Credit Council is only related to the principle of lending facilities to banks and non-bank credit institutions.

The sharia Council approved the manner and basis of calculating the amount of the obligation to delay payment of debt in participatory facilities including principal and related benefits and non-participatory facilities including overdue installments and future installments that have not become current debt.