• (b)Istisna'a without Parallel Istisna'a

    • CA-3.4.25

      A capital charge of 1.6% (equivalent to a 20% RW) is to be applied to the balance of unbilled WIP inventory to cater for market risk, in addition to the credit RW stated in paragraphs CA-3.4.14 to CA-3.4.22 above.

      Apr 08

    • CA-3.4.26

      This inventory is held subject to the binding order of the Istisna'a buyer and is exposed to the price risk as described in CA-3.4.11.

      Apr 08