Compliance with Shariah requirement is a prerequisite in ensuring legitimacy of Islamic financial products and services. Failure to observe the essential conditions of a specific Shariah contract may render the financial transactions entered between an Islamic financial institution (IFI) and a customer to be invalid and thus, may lead to adverse impact on the institutional safety and soundness. In this regard, Bank Negara Malaysia (the Bank) embarks on the development of a Shariah contract-based regulatory policy to enhance end-to-end compliance with Shariah and therefore, ensure the integrity and sustainability of the IFI. « Musyarakah: Appendices Mudarabah: Overview »