This fatwa acknowledges that shari'a financial institutes require guidance on how best to serve their customers by resolving existing export transaction-related arrears. The fatwa states that a Wakalah bil Ujrah is the appropriate type of contract for factoring accounts receivable, which can be complemented by a qardh. The fatwa also states that the party owed money is to deputise a shari'a financial institute to arrange the relevant export documents and recoup the accounts receivable from the debtor or party appointed by the debtor. The shari'a financial institute may provide its customer with the amount sought (qardh) and then recoup the money it provides its customer from the debtor it is chasing on its customer's behalf. The fatwa permits the shari'a financial institute to charge a fee for its service.