The ordinary rules are specially modified for two regulated contracts: advance-purchase sale (سَلَم) and manufacturing/construction contract (استصناع). These exceptions have their own detailed conditions and do not remove the normal requirements of cost-plus sale (مرابحة).
This rule is especially important in financing because cost-plus sale (مرابحة) is valid only when the financing remains a real sale. The sequence of ownership, possession, risk and final sale must therefore be visible in the transaction.