Mudharabah Special Investment Account is based on the concept of profit sharing. Under this concept, the customer (Rabbul Mal) provides capital for the bank (Mudharib) to invest. The profit earned from the investment will be shared as dividends between the customer and the Bank according to the predetermined profit sharing ratio (PSR). The PSR is negotiable.

The minimum tenure for the investment is overnight and the minimum amount is RM500,000.