‹ (b) Istisna'a without Parallel Istisna'a CA-3.4.23 › 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 2015 ‹ (b) Istisna'a without Parallel Istisna'a CA-3.4.23 ›