Where the shareholder fund of takaful firms provide free loans to the takaful fund as available for the purposes of meeting a takaful fund's required margin of solvency, the takaful firm may only do so with the prior written consent of the CBB. In considering such requests, the CBB requires, as a minimum, that the takaful firm undertake to include a specific note in the financial statements of the takaful firm explaining the circumstances of the arrangement and the implications for shareholders. This requirement also applies where loans originate from one family takaful fund to cover a shortfall in another family takaful fund.