Customers will enter into a Murabaha agreement only where there is no LC issuance and the goods/documents are being received under collection or open account by the bank or the customer based on an agreed sale contract by the customer and the supplier. To allow financing of such goods, the sale contract should be executed only by the bank to enable the bank to take possession or constructive possession of the goods. The Master Agency Agreement (Wakala) is the solution to allow the bank to execute the purchase/sale contract with the supplier and transfer the ownership of the goods to the customer accordingly. If the client is receiving goods under collection or open account, they would only enter into the Murabaha agreement.