Unified UAE Legislation Database
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Central Bank Regulation No. 1/2026 of Federal Decree-Law No. 50 of 2022, promulgating The Commercial Transactions Act, concerning the regulations and rules governing commercial transactions For Islamic financial institutions and Takaful insurance companies

Status

In force

Issuing Authority

Central Bank

Effective date

XX.XX.XXXX

Official Link

https://

Regulation No. 2026/1 of Federal Decree-Law No. (50) of 2022 enacting the Commercial Transactions Law, concerning the regulations and rules governing the commercial transactions of Islamic financial institutions and Takaful insurance companies

Pursuant to Article (471) of Title III, Part VI of Federal Decree-Law No. (50) of 2022 enacting the Commercial Transactions Law; and pursuant to the approval of the Higher Shari`ah Authority and the Decision of the Board of Directors of the Central Bank of the United Arab Emirates to issue these Regulations, the following has been decided:

First chapter: Definitions and General Provisions
Article (1) Definitions

A. Excess: Exceeding the limits prescribed by Islamic law or statutory law, or those agreed upon by the contracting parties as terms that are customarily enforceable, or those established by the applicable custom, when acting in relation to the subject matter of the contract, whethe...