In the case of a newly established Takaful fund, for the first year of its operations, the Takaful fund is exempt from meeting the required margin of solvency to allow it to build up its capital base. Following this first year, should it not meet the solvency requirements, the CBB expects the shareholders of the Takaful firm to cover any shortfall to meeting this requirement by way of a free loan (Qard Hassan) provided to the Takaful fund and meeting the requirements noted in Paragraphs CA-8.4.8 and CA-8.4.9.