If there is a loss at Mudaraba liquidation:

a. The Rab al-Maal can require a Mudarib to provide a guarantee against his/her negligence if there has been any.

b. If a Mudarib fails to pay the cash on liquidation or losses are due to misconduct or his/her negligence, the Islamic bank should not record a receivable.

c. The bank should not recognise it if the loss is not caused by the misconduct or negligence of the Mudarib.

d. The bank will debit Mudaraba capital and the loss on liquidation and credit cash.