A banking loan (qard) that capitalizes on the contract of wakalah (wakalah bil-istithmar). It is done through the advance payment of profit by way of loan. Later on, the bank (as agent) recoups the amount of loan from the customer’s (principal’s) share of profit upon distribution of the wakalah profits. This is subject to conditions: 1) no binding muwaadah is used. 2) advance profit shall be under account – adjustment shall be made later on. 3) profit share shall be computed on the basis of the amount paid out.