‹ (b)Istisna'a without Parallel Istisna'a CA-3.4.26 › CA-3.4.25 A capital charge of 1.6% (equivalent to a 20% RW) is to be applied to the balance of unbilled WIP inventory to cater for market risk, in addition to the credit RW stated in paragraphs CA-3.4.14 to CA-3.4.22 above. Apr 08 ‹ (b)Istisna'a without Parallel Istisna'a CA-3.4.26 ›