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 2015CA-3.7.20
The Mudarabah exposures, must be measured net of specific provisions.
January 2015