• Operating Loans: These finance the day-to-day activities of the company according to its needs.
• Signature Loans: Indirect operating loans that include deposits, guarantees, customs bonds, and letters of credit.
• Investment Loans: Medium- and long-term loans used to finance the company’s capital assets and facilitate investment financing (intangible, tangible, and financial assets such as equity investments and subsidiary acquisitions).

Islamic finance adheres to Sharia principles, avoiding predetermined interest (Riba) and following specific guidelines to be considered “Halal.” Islamic Banking offers products and services compliant with Sharia law, focusing on profit and risk-sharing:

• Musharaka: A contract between a bank or financial institution and one or more parties to jointly participate in the capital of an enterprise, project, or commercial operation to realize profits.
• Mudaraba: A contract where the bank provides capital to an entrepreneur, who contributes labor to a project to generate profits. It’s a partnership between an investor (Rab-al-Maal) and an entrepreneur (Mudarib), who brings expertise.

Other products include Murabaha, Istisna, Ijarah, and Salam, based on marginal costing:

• Murabaha: The bank sells a specific property to a client at a cost plus an agreed profit margin, with payment terms set in advance.
• Istisna: The bank undertakes to deliver a good to the client, or buy from a manufacturer, according to agreed characteristics and at a fixed price, with predefined payment methods. Istisna may involve two parallel contracts: one between the financier and the builder, and the other between the financier and the client. In this case, the financier cannot enter into a contract with a manufacturer whose capital is held 33% or more by the client.
• Ijara: This is a lease contract where the bank or financial institution, known as the lessor, provides a movable or immovable property to a client (lessee) for rental purposes for a specified period. The lessee pays a fixed rent as per the contract.
• Salam: In this contract, the bank or financial institution purchases goods from a client, with the understanding that the client will deliver the goods at a later time. The payment is made immediately and in cash. A parallel Salam contract may be established between the bank and a third party to sell an asset with similar characteristics to the initial contract, with delivery at a later date and at an agreed price. However, criminal clauses for delays in delivery are prohibited, and guarantees may be required.
• Leasing: This involves a lessor granting a lessee the right to use a designated property (such as equipment or assets) for a specified period in exchange for rent payments. The lessee uses the property without owning it. Leasing typically involves a medium-term duration, ranging from 2 to 7 years, depending on the materials and terms. According to the Ottawa Agreement, leasing involves the lessor entering into a supply contract with a supplier, based on the lessee’s indication, and then leasing the equipment to the lessee in exchange for rent payments, which account for equipment depreciation costs.