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This fatwa permits gold to be used as collateral to secure a mortgage. The price of the gold and the storage fees associated are to be borne by the mortgagee (owner of the gold). The storage costs are to be agreed to pursuant to an ijarah agreement.

This fatwa declares that damages (ta'widh) are only payable by a party that intentionally or because of their own negligence repudiates the terms of the agreement and results in the other party incurring actual financial loss.

This fatwa defines a 'line facility' as a rolling financial ceiling for a fixed term executed in accordance with shari'a principles. It permits a line facility to be executed based on an agreement between a shari'a financial institute and a customer (wa'd) for certain financial instruments (murabahah, istishna', mudharabah, musyarakah and ijarah) in accordance with shari'a principles. The shari'a financial institute's fee or profit may only stem from the yield of the line facility itself.

This fatwa defines the transferral of a debt as moving a customer's debt from a conventional bank/financial institute to a shari'a bank/financial institute. It also defines al-Qardh as a loan agreement from a shari'a financial institute to a customer on the condition that the customer returns the principal sum of the loan to the shari'a financial institute within the agreed upon time. It provides four ways in which a debt may be transferred in a shari'a-friendly manner.

This fatwa defines a 'shari'a charge card' as an advanced-payment card facility used by the card-holder as a mode of making a payment or withdrawing cash, which must then be repaid to the financier (mushdir al-bithaqah) before a specified time. The fatwa stipulates the following provisions and limitations for shari'a charge cards:

1. must be interest-free;
2. may not be used to facilitate forbidden (haram) or immoral (maksiat) transactions;
3. may not be used to encourage excessive spending (israf);
4. may not result in a debt that cannot be repaid (ghalabah al-dayn); and
5. the primary card-holder must have the financial capacity to repay the value of the card within the specified term.

The fatwa also permits a card-issuer to charge the user a membership fee (rusum al-'udhwiyah), as well as a merchant fee (ujrah) and cash withdrawal fee (rusum sahb al-nuqud).

This fatwa defines a 'shari'a card' as a card with a similar function to a credit card, which establishes a legal relationship between the card-issuer, card-holder and card-recipient, based on shari'a principles. It permits the usage of a shari'a card provided:

1. the card is not interest-bearing;
2. the card is not used for shari'a-non-compliant transactions;
3. the card does not encourage excessive spending (israf);
4. the primary card-holder has the financial capacity to repay the value of the card within the specified term; and
5. the card does not provide a facility that is contrary to shari'a.

The fatwa also permits a card-issuer to charge the user a membership fee (rusum al-'udhwiyah), as well as a merchant fee (ujrah), cash withdrawal fee (rusum sahb al-nuqud), and guarantee fee (kafalah). The card-issuer is also entitled to damages (ta'widh) or a late fee if the card-user is late in making repayments.

This fatwa acknowledges that the practice of short-term purchasing of trade accounts payable as it stands is not shari'a-compliant. It refers to the shari'a-compliant type of agreement used for short-term purchasing of trade accounts payable as a Wakalah bil Ujrah. A party to whom money is owed designates another party to recoup that money from the party indebted. The designated party may pay to the party to whom money is owed the sum of the debt (pursuant to a Qardh), and that Qardh can be paid for by the money collected from the debtor. The designated party may charge an agreed-upon fee for recouping the initial sum, but that fee must be nominal, rather than a percentage of the money recouped. There may also not be any connection between the Wakalah bil Ujrah agreement and the Qardh agreement.

This fatwa permits the execution of ju'alah agreements. It defines a ju'alah as a promise or commitment to provide a specified dividend if a particular job or work is completed and the intended outcome is achieved.

This fatwa acknowledges that a bond (a long-term debt-based security issued by a public company to a bond-holder that obliges the company to pay periodic-interest and repay the principal to the bond-holder) is a conventional capital market investment instrument. It distinguishes a shari'a bond as a long-term security issued by a public company to a shari'a bond-holder that obliges the issuer to pay as income to the shari'a bond-holder a share of the profit, margin or fee, and to repay the bond by a certain maturity date.

The fatwa states that shari'a bonds may be issued pursuant to the following types of agreement:

1. Mudharabah/Qiradh;
2. Musyarakah;
3. Murabahah;
4. Salam;
5. Istishna; and
6. Ijarah.

This fatwa acknowledges that a bond (a long-term debt-based security issued by a public company to a bond-holder that obliges the public company to pay periodic-interest and repay the principal to the bond-holder) is a conventional capital market investment instrument. It distinguishes a shari'a bond as a long-term security issued by a public company to a shari'a bond-holder that obliges the issuer to pay as income to the shari'a bond-holder a share of the profit, margin or fee, and to repay the bond by a certain maturity date.

The fatwa defines a mudharabah shari'a bond as a shari'a bond based on a mudharabah agreement, taking heed of the content of Fatwa No. 7 of 2000 on Mudharabah Financing.

This fatwa states that hajj insurance is only shari'a-friendly if it is based on shari'a principles. It further specifies that those shari'a principles are based on the notion of mutual cooperation between hajj pilgrims, and that hajj insurance is a Tabarru' agreement (bequest), the purpose of which is for the hajj group (jama'ah) to assist each other in the event of any disaster of calamity.

The fatwa specifies the Indonesian Ministry of Religion as the appropriate policy-holder for all hajj pilgrims, and holds the Ministry responsible for the implementation of the hajj. It also requires premiums paid by pilgrims to be separated from other premiums a shari'a insurance company may receive. Shari'a insurance companies are entitled to charge a funds-management fee and are obliged to pay out claims to pilgrims, pursuant to the relevant agreement. It is the right of all pilgrims that any operational surplus be used by the Ministry for the benefit of the Islamic community (umat).

This fatwa acknowledges the need for bond instruments based on shari'a principles designed to finance lease/rental transactions. The fatwa defines a shari'a bond as a long-term security issued by a public company to a shari'a bond-holder that obliges the company to pay as income to the shari'a bond-holder a share of the profit, margin or fee, and to repay the bond by a certain maturity date. It defines an ijarah shari'a bond as a shari'a bond based on an ijarah agreement, taking heed of the content of Fatwa No. 9 of 2000 on Ijarah Financing. An ijarah shari'a bond-holder may act as a leaseholder (Musta'jir) as well as a lease-giver (Mu'jir).

This fatwa acknowledges that shari'a financial institutes need to respond to the need in society for multi-service financing. It states that multi-service financing is permissible if executed pursuant to an Ijarah or Kafalah agreement. If either of these two types of agreement are used, the shari'a financial institute facilitating the agreement may charge a fee (ujrah), the quantum of which is to be nominal and agreed upon by the parties at the time the agreement is executed.

This fatwa states that a shari'a financial institute may provide a customer, whose diminshed financial capacity has compromised their ability to meet their repayments, with a discount on the total price of a murabahah transaction. The quantum of that discount, however, is at the discretion of the shari'a financial institute.

This fatwa defines a mudharabah musytarakah as a type of mudharabah agreement where the shari'a financial institute funds manager (mudharib) uses its capital in a joint-venture investment with the customer. The provisions of such an agreement are:

1. the agreement used is a mudharabah musytarakah agreement, that is, a combination of a mudharabah agreement and a musyarakah agreement;
2. the shari'a financial institute, as a funds manager, uses its capital or funds in the investment with the customer;
3. the shari'a financial institute, as a party to the agreement, uses its own funds to obtain a proportional profit;
4. the parties share in the profit, after the shari'a financial institute has recouped its initial investment; and
5. in the event of financial loss, the shari'a financial institute bears a loss proportionate to its investment. 

This fatwa defines hawalah as the transfer of a debt from one party to another, comprising hawalah muqayyadah and hawalah muthlaqah. It defines hawalah muqayyadah as a hawalah where the muhil (debtor) is in debt to the muhal (creditor) at the same time as being in arrears to a muhal 'alaih (financier). The fatwa also defines hawalah muthlaqah as a hawalah where the muhil is in debt to someone but not in arrears to a muhal 'alaih. A hawalah bil ujrah is defined as a hawalah that incurs an ujrah (fee).

The fatwa states that a hawalah bil ujrah only applies to hawalah muthlaqah. Moreover, with a hawalah muthlaqah, the muhal 'alaih may accept an ujrah (fee) in acknowledgment of its ability and commitment to pay the debt of the muhil. The quantum of the fee must be stipulated clearly in the agreement. Ijab (offer) and qabul (acceptance) must also be expressed by both parties showing their intention to enter into an agreement. Among other conditions, the fatwa also states that once a hawalah transaction has been conducted, the right of the muhal to bill shifts to the muahl 'alaih.

This fatwa defines a 'Shari'a Bank Indonesia Certificate' (Sertifikat Bank Indonesia Syariah) as a short-term security issued by Bank Indonesia in Indonesian Rupiah, based on shari'a principles. The fatwa states that a Shari'a Bank Indonesia Certificate is used as a monetary control instrument issued to meet open-market operational needs. Bank Indonesia is to provide a dividend to Shari'a Bank Indonesia Certificate-holders pursuant to the relevant contract. Bank Indonesia is also obliged to return Shari'a Bank Indonesia Certificate funds to the holder at the relevant date of maturity. A shari'a bank may hold a Shari'a Bank Indonesia Certificate in order to use the funds that cannot yet be transferred to the real sector.

The fatwa also states that the following contracts may be used to issue a Shari'a Bank Indonesia Certificate:

1. Mudharabah (Muqaradhah)/Qiradh;
2. Musyarakah;
3. Ju'alah;
4. Wadi'ah;
5. Qardh; and
6. Wakalah.

This fatwa defines a 'Shari'a Bank Indonesia Certificate' (Sertifikat Bank Indonesia Syariah) as a short-term security issued by Bank Indonesia in Indonesian Rupiah, based on shari'a principles. It defines a 'Ju'alah Shari'a Bank Indonesia Certificate' as a Shari'a Bank Indonesia Certificate used for ju'alah agreements.

The fatwa states that a Ju'alah Shari'a Bank Indonesia Certificate is a monetary instument issued for the purposes of monetary control and the management of shari'a banking liquidity. With a Ju'alah Shari'a Bank Indonesia Certificate, Bank Indonesia acts as the ja'il (employer), the relevant shari'a bank acts as the maj'ul lah (employee), and the object of the ju'alah (mahall al-'aqd) is the participation of the shari'a bank assisting Bank Indonesia with monetary control by absorbing liquidity from society and placing it with Bank Indonesia, in the form of a particular amount of money for a particular period of time. The fatwa also states that Bank Indonesia, in its monetary operations through the issuing of Shari'a Bank Indonesia Certificates, provides shari'a banks with a liquidity absorption target to facilitate monetary control, and promises a certain dividend for those shari'a banks that cooperate.

The fatwa states that a shari'a bank cooperates by purchasing a Ju'alah Shari'a Bank Indonesia Certificate. Bank Indonesia is then required to return those funds by the relevant date of maturity. It also states that a Ju'alah Shari'a Bank Indonesia Certificate is non-transferrable and cannot form part of a shari'a bank investment portfolio.

This fatwa defines shari'a rights issues as rights to shares included in the Shari'a Stock Listing (Daftar Efek Syariah) that enable share-holders to purchase new stock, including shares, stock that can be converted to become shares, and rights to purchase shares, before they are offered to other parties. The fatwa permits public companies to issue rights issues, while also permitting rights issue-holders to sell those rights to other parties.

This fatwa defines a registered mortgage (rahn tasjily) as a guarantee (or collateral) in the form of an object in lieu of a debt. The collateral is transferred pursuant to an agreement stating that the object transferred to the mortgagee (murtahin) is only the proof of legal ownership, while the collateral (marhun) is to remain in the physical control, and at the disposal, of the mortgagor (rahin).

The fatwa states that rahn tasjily may be conducted pursuant to the following provisions:

1. the mortgagor transfers proof of legal ownership of an object to the mortgagee, which becomes collateral;
2. transfer of the collateral in the form of proof of legal ownership or a certificate does not transfer ownership to the mortgagee;
3. the mortgagor provides the mortgagee with the authority to sell the collateral, either via auction to to another party pursuant to shari'a principles, in the event of a default or inability to repay the relevant debt;
4. usage/disposal of the collateral by the mortgagor must be fair and in accordance with the parties' agreement;
5. the mortgagee may incur maintenance and storage fees, which are to be borne by the mortgagor, pursuant to an ijarah (rental) agreement;
6. the quantum of those fees is not to be related to the quantum of the debt owed;
7. the mortgagee may incur other necessary and incidental costs; and
8. the relevant insurance is to be covered by the mortgagor.