| Level 1 Assets |
| Cash (If between ceiling and floor) | 0 |
| Central bank reserves (If between ceiling and floor) | 0 |
| Level 2 Assets | |
| Ṣukūk or other Sharīʿah-compliant securities issued by multilateral development banks (MDBs) | 5 |
| Sovereign Ṣukūk (Ijārah Ṣukūk) having secondary markets and based on tangible assets | 5 |
| Perpetual Ṣukūk or long-term securities | 5 |
| Esham | 5 |
| Sovereign Ṣukūk (Wakālah [partnership] Ṣukūk) having secondary markets and based on a pool of assets | 10 |
| Risk-sharing instruments issued for public finance but can be sold on the secondary market | 10 |
| EXIMS | 10 |
| Other new structured liquid instruments issued by Sovereigns | 15 |
| Other Sharīʿah-compliant instruments issued by public sector entities (PSEs) | 25 |
| Corporate Ṣukūk based on AAA – AA rating | 50 |
| Corporate Ṣukūk based on A rating | 60 |
| Corporate Ṣukūk based on BBB – BB rating | 70 |