Chapter #2: General Principles Finance "Sharia compliant" is becoming a global phenomenon of increasing relevance in light of recent events that have rocked the financial system "Western." In recent months, in fact, we are witnessing the profound crisis of traditional financial systems and principles and, at the same (or accordingly), to an exaltation, instead, systems and financial principles Islamic (and especially its values). The global economy is linked to investment-oriented traditional finance is, in fact, came "in agony" due to expansion of the crisis caused by the "Collaterized Debt Obligations", structured bonds strongly infected with quote consisting of the notorious subprime mortgages, the primary cause of bankruptcies of known banks, until some time ago considered insecure. Paradoxically, to better withstand this crisis are not sophisticated products financial engineering of Western production, but the Islamic bond, the traditional sukuk, bonds that are compatible with the dictates of Sharia, very less sophisticated, but certainly safer, since in accordance with the QURANIC principle which prohibits investing money in financial firms tied to events of a uncertain. It is reasonable, therefore, to think that many Western financial institutions, are evaluating new and alternative financial instruments such as "Islamic Observant”, even in the face of an increasingly pressing need for a new system Financial more "ethical" and linked to the real economy. In truth, many banks already (in the United Kingdom, for example), even before this crisis, evaluated and then, later, successfully implement systems of Islamic finance within their organizational structures, through the creation of Islamic Windows. The contractual figures that represent the realization of legal technique PLS are the murabaha 'igara the 'Istisna (contract) and the salam,