7.4.1. Accounting and other records to be maintained

A Takaful Operator must maintain adequate accounting and other records to identify

(1) the Takaful Contracts attributed to a Family Takaful Fund in accordance with TRR 7.2 (Attribution of contracts to a Family Takaful Fund); and

(2) the assets, liabilities, revenues and expenses attributed to a Family Takaful Fund in accordance with TRR 7.3 (Segregation of assets and liabilities).