36.Banks that conduct all or part of their activities in accordance with the provisions of Shari’ah law and have exposure to risks similar to those mentioned in the Operational Risk Standard, shall, for the purpose of maintaining an appropriate level of capital, calculate the relevant risk weighted asset in line with these guidelines. This must be done in a manner compliant to the Shari’ah law.

37.This is applicable until relevant standards and/or guidelines in respect of these transactions are issued specifically for banks offering Islamic financial services.