Other than the explicit exceptions included in Paragraphs CA-8.3.4 and CA-8.3.5, a takaful firm's assets allocated to the takaful fund must only be applied for the purposes of the fund to which it is attributed as required by Paragraph CA-8.3.2 and must not be made available for any other purpose of the takaful firm. This does not however prevent the reimbursement of expenditures borne by the shareholders (in the same or the preceding financial year) in discharging liabilities wholly or partly attributable to a fund or funds.