Cell Shares, except for shares referred to in PIN Rule A5.10.1(d);
(b) general reserves;
(c) in the
Insurance Fund of a Takaful Insurer, where the Insurance Fund is attributable to the Cell, amounts provided from the Owners' Equity by loan to the Insurance Fund and not repaid as at the Solvency Reference Date;
(d) retained earnings;
(e) current year's earnings after tax; and
(f) hybrid cellular capital (as defined in PIN Rule A5.10.1).
Derived from DFSA RM06/2004 (Made 16th September 2004). [VER1/09-04]