Question：Which of the following conditions does not need to hold for a Murabaha transaction?

　　A. The asset must be owned by the financing company

　　B. There must be an immediate transfer of an asset

　　C. Any losses must be split according to capital contribution

　　D. There can be no penalties for late payment creating profit for the seller

　　The correct answer is: Any losses must be split according to capital contribution.

　　Losses being split according to capital contribution is a condition of Musharaka transactions.