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.

Reverse tawarruq, in this sense, is not permitted by shari’ah (see: shari’ah stipulations for reverse tawarruq).

Reverse tawarruq is also known as aks al-tawarruq (عكس التورق).