(a) The concerned Islamic bank licensee provides adequate documentary evidence to the CBB which establishes the fact that the positions proposed to be excluded are, indeed, of a structural nature (i.e. non-dealing) and are merely intended to protect the Islamic bank licensee's CAR. For this purpose, the CBB may ask written representations from the Islamic bank licensee's management or directors; and

(b) Any exclusion of a position is consistently applied, with the treatment of the structural positions remaining the same for the life of the associated assets or other items.