A takaful firm to which CA-8.2.5 applies that has not adopted the provisions of CA-8.2.6 may either establish new takaful funds for takaful contracts written after these Rules come into force or establish a subfund(s), being a separately identifiable part of a fund, for its pre-existing contracts. A takaful firm may only establish subfunds where it maintains records to enable it to properly allocate assets, liabilities, revenue and expenses to those subfunds.