Economists have questioned whether "Murabahah" is actually distinct from debt- and interest-based finance. The fact that there is a principal and a payment plan means that there is an implied interest rate, based on conventional banking interest rates such as LIBOR. Others complain that in practice most ""murabaḥah"" transactions do not involve actual buying or selling of goods or commodities, but are merely cash-flows between banks, brokers and borrowers. In contrast to LIBOR, Islamic banks lend money based on their own reference rate known as the Islamic Interbank Benchmark Rate which “uses expected profits from short-term money and a forecasted return on the assets of the bank receiving funds.”