In addition to ignoring profit and loss sharing in favor of "murâbaḥah", the industry has been accused of not properly following shariah regulations of "murabahah" (mentioned above), by not buying and selling the commodities/inventory that are "a key condition" of shariah-compliance (done when the bank wants to borrow cash rather than to finance a purchase, and though they are an added cost and serve no other function). In 2008 Arabianbusiness.com complained that there are sometimes "no commodities at all, merely cash-flows between banks, brokers and borrowers". Often the commodity is completely irrelevant to the borrower's business and not even enough of the relevant commodities "in existence" in the world "to account for all the transactions taking place". Two other researchers report that for many years multibillion-dollar 'synthetic' "murabaha" transactions in London took place, where "many doubt the banks truly assume possession, even constructively, of inventory".