Calculations for risk weighted assets (RWAs) related to credit and market risks for banks conducting Shari’ah compliant banking are to follow the prudential treatment as per the applicable SAMA’s Basel framework. This section provides additional requirements for mapping Shari’ah compliant assets to SAMA’s Basel framework, given their structure and operationalisation, through the various stages of the contract.

Table 5A: Murabahah and non-binding purchase order

Table 5B: Murabahah and binding purchase order

Table 5C: CMTs

Table 5D: Salam with Parallel Salam

Table 5E: Salam without Parallel Salam

Table 5F: Istisna’ with Parallel Istisna’

Table 5G: Istisna’ without Parallel Istisna’

Table 5H: Istisna’ with Parallel Istisna’ (For Project Finance)

Table 5I: Istisna’ without Parallel Istisna’ (For Project Finance)

Table 5J: Operating Ijarah

Table 5K: Ijarah Muntahia Bi Al Tamlik ⁽¹⁾

⁽¹⁾ Table 5K does not apply to real estate finance exposures. All ijarah structured real estate finance exposures shall continue using the methodology for risk weighting as prescribed in the existing SAMA Basel framework.

Table 5O: Lending on the basis of Qard Hassan