Islamic wholesale banks are defined as banks who undertake (at a minimum) the regulated Islamic banking services of accepting Shari'a money placements/deposits, and/or managing Shari'a profit sharing investment accounts, together with the activity of offering Shari'a financing contracts, subject to the restrictions on dealings with residents of Bahrain and/or in Bahraini Dinars, as defined in Rules LR-1.2.9 to LR-1.2.24.