This fatwa acknowledges a lack of means available to assist shari'a financial institutions (Lembaga Keuangan Syariah) that encounter liquidity problems because of gaps in time between funds accumulated in the short term, and funds distributed in the medium-long term.
The fatwa defines a shari'a security repurchase agreement (Repo SBS) as the sale of a shari'a security by a shari'a financial institution to another shari'a financial institution, or to a conventional institution, and vice-versa, on the condition that the seller will repurchase it (and the purchaser will resell it). It mandates that a Repo SBS transaction is to be executed in this way: as an al-bai' ma'a al-wa'd bi al-syira.