If a conventional bank controls or holds significant investment (20% - 50%) in an Islamic bank or Islamic financial entity incorporated in the Kingdom of Bahrain, the capital and RWAs of the Islamic financial entity must be shown separately and measured using the CBB guidelines for Islamic banks. The conventional bank will be required to aggregate the subsidiary's eligible capital and RWAs (based on the risk weighting of assets reported by the subsidiary to CBB) with its own eligible capital and RWAs respectively. In cases where the bank does not control the Islamic financial entity, such aggregation will be limited to the percentage of ownership by the bank in the Islamic financial entity. In cases where the bank does control the Islamic financial entity, the bank will be required to undertake full aggregation.