Qardus uses a Musharakah structure for investors and commodity Murabahah for customers requiring financing. Both structures have been developed based on AAOIFI Sharia Standards.

Musharakah is a joint enterprise or partnership structure in Islamic finance in which partners share in the profits and losses of an enterprise.

The SME requests to enter a commodity murabaha agreement with Qardus, acting as agent for the Bondholders. Qardus will act as agent under the commodity murabaha agreement to purchase commodities (usually non-precious metals such as tin or steel available from the London Metal Exchange) on the open market and sell them to the SME at cost price plus a profit margin. Qadrus will then immediately on-sell the commodities at a market price and release the proceeds of sale to the SME to pursue its commercial activities. The SME will issue Bonds to investors to reflect its indebtedness to them in respect of the cost price of the commodities and the profit margin. Qardus will enforce the rights of the Bondholders under the Bond Instrument and maintain a register of Bondholders for the SME.