• Equity Position Risk

    • CA-3.7.19

      The equity exposure must be measured based on the nature of the underlying investments:

      (a) For investments held in the trading book, the exposure is equal to the fair value; or
      (b) For investments held to maturity, the exposure is equal to the carrying value — that is, either the fair value or the historical cost less any provisions for impairment.
      January 2015

    • CA-3.7.20

      The Mudarabah exposures, must be measured net of specific provisions.

      January 2015