All the on-balance sheet items on the assets side of the Bahraini Islamic bank licensee's balance sheet must be included. This includes all the Shari'a-compliant alternatives to repurchase transactions and securities financing transactions. AAOIFI accounting measures for Bahraini Islamic bank licensees must be used for taking account of such transactions.¹³ For Shari'a-compliant hedging instruments, the accounting measure of the exposure must be used (i.e. unweighted and 100% C.C.F.). In addition, potential future exposures must be computed on an unweighted basis according to the Current Exposure Method, as delineated in Paragraph CA-4.5.16.

¹³ Unless there are no applicable AAOIFI accounting standards, in which case IFRS must be used.