The Accepted Bills-i (AB-i), which was previously known as Islamic Accepted Bills (IAB) is a bill of exchange drawn on and accepted by a bank to finance a sale or purchase of goods and commodities. It is similar to the conventional Bankers Acceptance and is formulated on the principle of murabahah. The AB-i is traded in the secondary market, based on bai’ dayn.

The AB-i was introduced in 1991. The objective of introducing the AB-i is to encourage and promote both domestic and foreign trade, by providing Malaysian traders with an attractive Islamic financing product.