The treatment in Paragraphs CA-8.3.26 to CA-8.2.30 applies to an Islamic bank licensee that has obtained a credit risk mitigant to a securitisation exposure. Credit risk mitigants include guarantees, collateral and on-balance sheet netting or any other Shari'a-compliant credit risk mitigation as recognised in Paragraph CA-4.7.21. Collateral in this context is that used to mitigate the credit risk of a securitisation exposure, rather than the underlying exposures of the securitisation transaction, subject to fulfilling criteria in Paragraphs CA-8.2.5 and CA-8.2.6.