This qanun legalises the transformation of PD Bank Perkreditan Rakyat Mustaqim Sukamakmur into PT Bank Pembiayaan Rakyat Syariah Mustaqim Aceh. The change, according to the qanun, is to increase and optimise banking performance, as well as to shift the bank's operational system from being based on principles of conventional banking to those of shari'a banking.