A covered Sukuk satisfying the conditions set out in Paragraph CM-2.3.19, may be assigned an exposure value of no less than 20 percent of the nominal value of the licensee’s covered Sukuk holding. Other covered Sukuks must be assigned an exposure equal to 100 percent of the nominal value of the licensee’s covered Sukuk holding. The counterparty to which the exposure value is assigned is the issuing bank.