The valuation guidance set forth below is not intended to require Islamic bank licensees to change valuation procedures for financial reporting purposes. The CBB will assess an Islamic bank licensee's valuation procedures for consistency with this guidance. One factor in the CBB's assessment of whether an Islamic bank licensee must take a valuation adjustment for regulatory purposes under Paragraphs CA-5.1.18.A to CA-5.1.20 is the degree of consistency between the Islamic bank licensee's valuation procedures and these guidelines.