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.