For commodities exposure in Salam, the capital charge is computed at 15% of the net position in each commodity, plus an additional charge equivalent to 3% of the gross positions, long plus short, to cover basis risk and forward gap risk. The 3% capital charge is also intended to cater for potential losses in Parallel Salam when the seller in the original Salam contract fails to deliver and the bank has to purchase an appropriate commodity in the spot market to honour its obligation. Net positions in commodities are calculated as explained in section CA-5.6. In case of Istisna'a (see paragraph CA-3.4.24) 15% capital charge on net long or short position plus 3% capital charge on gross positions must apply.