An entity that operates as part of another entity (a conventional financial institution such as a bank) solely for provision of Islamic financial services/ products to the public. A conventional financial institution (as compared with Islamic financial institution) may provide such services/ products through stand-alone windows (also, divisions or branches).

A window is often established as a virtual entity, and in compliance with shari’ah principles and rules. Is establishment may be subject to specific legal/ regulatory requirements, depending on the jurisdiction in which its parent operates.