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CBB Rulebook: Contents

  • Common Volume
  • Central Bank of Bahrain Volume 1—Conventional Banks
  • Central Bank of Bahrain Volume 2—Islamic Banks
    • Part A
      • Introduction
      • High Level Standards
      • Business Standards
        • BC Business and Market Conduct
        • CA Capital Adequacy
          • PART 1: Definition of Capital
          • PART 2: Credit Risk
            • CA-3 The Banking Book — Minimum Capital Requirements for Islamic Financing & Investment Assets
              • CA-3.1 Background
              • CA-3.2 Murabahah and Murabahah to the Purchase Orderer
                • Introduction
                • Murabahah and Non-binding MPO
                • Binding MPO
                • Collateralisation
                • Credit Risk
                • Binding MPO
                • Exclusions
                  • CA-3.2.18
                • Assignment of Risk Weights
                • Market Risk
                • Binding MPO
                • Foreign Exchange Risk
                • Summary of Capital Requirement at Various Stages of the Contract
              • CA-3.3 Salam and Parallel Salam
              • CA-3.4 Istisna'a and Parallel Istisna'a
              • CA-3.5 Ijarah and Ijarah Muntahia Bittamleek
              • CA-3.6 Musharakah and Diminishing Musharakah
              • CA-3.7 Mudarabah
              • CA-3.8
              • CA-3.9 Qard Hasan
              • CA-3.10 Wakalah
              • CA-3.11 Commodity Murabahah Transactions (CMT)
            • CA-4 Credit Risk — The Standardised Approach
          • PART 3: Other Risks
        • RM Risk Management
        • CM Credit Risk Management (Effective June 2022)
        • OM Operational Risk Management
        • LM Liquidity Risk Management
        • FC Financial Crime
        • TC Training and Competency
        • ICCAP Internal Capital Adequacy Assessment Process
        • ST Stress Testing
        • DS Domestic Systemically Important Banks
        • RR Reputational Risk Management
        • DA Digital Financial Advice
      • Reporting Requirements
      • Enforcement & Redress
    • Part B
    • Quarterly Updates
    • Ad-hoc Communications
    • Archived Part A
    • Archived Part B
  • Central Bank of Bahrain Volume 3—Insurance
  • Central Bank of Bahrain Volume 4—Investment Business
  • Central Bank of Bahrain Volume 5—Specialised Licensees
  • Central Bank of Bahrain Volume 6—Capital Markets
  • Central Bank of Bahrain Volume 7—Collective Investment Undertakings
  • Bahrain Bourse (BHB) Material
  • Central Bank of Bahrain and Financial Institutions Law 2006
  • Bahrain Anti Money Laundering Law 2001
  • Regulation Governing Collective Investment Schemes June 2003
  • Bahrain Stock Exchange Law 1987
  • Bahrain Financial Trust Law 2006
  • Bahrain Insurance Law 1987
  • Bahrain Monetary Agency Law 1973
  • Commercial Companies Law 2001
  • CBB Disclosure Standards
  • CBB Debt Securities Guidelines
  • Ministerial Order — Money Laundering
  • CBB Resolution on Dissemination of Listed Companies' Financial Statements and Board of Directors' Meetings
  • CBB Regulations and Resolutions
  • The Corporate Governance Code of the Kingdom of Bahrain
  • Archive
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Breadcrumb

  1. Central Bank of Bahrain Volume 2—Islamic Banks
  2. Part A
  3. Business Standards
  4. CA Capital Adequacy
  5. PART 2: Credit Risk
  6. CA-3 The Banking Book — Minimum Capital Requirements for Islamic Financing & Investment Assets
  7. CA-3.2 Murabahah and Murabahah to the Purchase Orderer
  8. Exclusions
  9. CA-3.2.18
  Versions

 
  • Jan 01 2015 - Jun 30 2017
  • Jul 01 2017
‹ Exclusions Assignment of Risk Weights ›

CA-3.2.18

The capital requirement is to be calculated on the receivable amount, net of (i) specific provisions, (ii) any amount that is secured by eligible financial collateral (as defined in Paragraph CA-4.7.25) and/or (iii) any amount that is past due 90 days or more (see Section CA-4.2).

Amended: July 2017
January 2015
‹ Exclusions Assignment of Risk Weights ›

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