Boubyan Bank is a Kuwaiti bank that deals in accordance with the provisions and transactions of Islamic Sharia. It is the newest bank in Kuwait and was established in 2004, according to Emiri Decree No. 80, with a capital of 100 million Kuwaiti dinars. The bank's activity is concentrated in accepting deposits, establishing investment funds and trading in real estate. It also deals with Islamic financial transactions in all its forms and forms, the most important of which are: speculation and agency in investment, murabaha, and lease ending with the promise of ownership.