The following items were approved at the 1o6th session of the Central Bank of Iran’s Sharia Council:

a) If the claims of credit institutions against the public sector arise from non-governmental investment deposits, the issuance of Islamic Treasury Bills is permissible from Shariah perspective.

b) If the government voluntarily allocates an excess amount to its creditors as a "Hiba" (gift) in the form of profit coupons, with the intention of "Husn al-Taza" (goodwill in settlement) or "Husn al-Wafa" (goodwill in fulfillment), it is permissible from Shariah standpoint.