Arabic (عكس التورق) for reverse monetization (reverse tawarruq); a form of tawarruq in which the mustawriq/mutawarriq (monetizer) is a financial institution or bank, and not an individual (retail client). Under a reverse tawarruq structure, the bank assigns a dealer (a company that trades in global commodities markets) to buy a commodity as its agent, and then the bank sells it to obtain liquidity. As such, the bank collects deferred cheques for the price (thaman) of resale, and also gets a warehouse receipt for the commodity. The underlying commodity will not be in the possession of the reselling bank, and thus will not be delivered in any case.

Aks al-tawarruq, in this sense, is not permitted by shari’ah (see: shari’ah stipulations for aks al-tawarruq).