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Para isso, esclarece o quadro histórico e expõe os princípios fundamentais resumidos na regra 3P (Share-Lose-Profit). A ênfase é colocada nos instrumentos tradicionais (Murabaha, Al-Salam, Al-Ijara e Al-Istisnaa) e nos instrumentos participativos (Musharaka e Mudharaba) para dar ao leitor uma visão geral dos mecanismos de afetação de fundos a projectos de investimento.
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