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Для этого разъясняются исторические основы и излагаются фундаментальные принципы, кратко изложенные в правиле 3П ("Доля - убыток - прибыль"). Особое внимание уделяется традиционным инструментам (мурабаха, ас-салам, аль-иджара и аль-истиснаа) и инструментам участия (мушарака и мудхараба), чтобы дать читателям представление о механизмах выделения средств на инвестиционные проекты.
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