GEN 8.2.1 GEN 8.2.1
Authorised Personmust prepare financial statements for each financial year of the Authorised Person.
GEN 8.2.1 Guidance1. Chapter 4 of the Islamic Finance Rules (
IFR) sets out specific disclosures an Authorised Personmust include in its financial statements when carrying on Islamic Financial Business.2. The financial statements prepared by an Authorised Personwhich is a Branchmay be the financial statements prepared for the Authorised Person'shead office.[Added] DFSA RM131/2014 (Made 21st August 2014). [VER34/06-14]