For corporate customers there are also so called Murabahah based accounts, for example the so called Murabahah commodity deposits. At such an account a customer uses his investment capital to buy raw materials, for example copper, from an agent. Afterwards, he immediately sells the commodity at the actual market price to his bank. The Islamic Bank pays him not only the market price, the so called “spot price”, but also the forward price. The latter is higher than the spot price because it contains in addition a premium which includes the desired profit of the customer and further the margin of the bank to cover their costs. However, the client will not get the money immediately, but only after a defined period of time. In the meantime, the bank itself however can immediately sell the raw materials to another agent again at the spot price and use the money gained for other investments.