IBANK 3.4.5 How to calculate total exposure measure — general
(1) When an Islamic banking business firm calculates its total exposure measure, it must treat each exposure in accordance with the normal accounting treatment of the exposure.
(2) It must include all on-balance-sheet non-derivative exposures, net of specific provisions and valuation adjustments.
(3) It must not take into account the effect of credit risk mitigation.
(4) It must not weight on-balance-sheet exposures.
(5) It must not net financing exposures against PSIAs or deposits.
|Inserted by QFCRA RM/2019-7 (as from 1st January 2020).|