(b) Istisna'a without Parallel Istisna'a
CA-3.4.22
A capital charge of 1.6% 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-3.4.13 to CA-3.4.19.January 2015CA-3.4.23
The unbilled WIP inventory is held subject to the binding order of the Istisna' ultimate buyer and is thus not subject to inventory price as described in Section CA-5.6.
January 2015