25% of the provision is required to be made in cash. The balance 25% of the provision could be covered by recourse to the “determined value” of real estate (lower of 100% of the forced sale value or 50% of the estimated market value, valued by a recognized / reputed estate agent within the last three years and properly and legally mortgaged to the bank. In case the valuation report is more than three years old, the value of the real estate shall not be reckoned for determining the provisions) and shares listed in the Muscat Securities Market (MSM), held as security (50% of the latest market value). If the determined value of these collateral is not sufficient to cover the balance provision of 25%, the banks have to arrange for cash provision for the residual amount.