Earmarked asset(s) (as used in CA-8.4.7)
Must comply with the criteria outlined in Paragraph CA-8.4.6 and refer to the following allocated assets from the shareholder fund to each of the participants' fund:
(a) Cash and unencumbered current accounts with financial institutions;
(b) Placements with financial institutions maturing within one month;
(c) Readily marketable securities;
(d) GCC government securities;
(e) Other sovereign securities, other than (c) and (d), up to one year maturity, carrying an S&P minimum rating of A (or equivalent); and
(f) Accounts receivable due within one month.
Added: April 2014