Entire Section

  • GEN 8.2.1 GEN 8.2.1

    An Authorised Person must prepare financial statements for each financial year of the Authorised Person.

    Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]
    [Amended] DFSA RM69/2010 (Made 1st March 2010). [VER25/03-10]
    [Amended] DFSA RM105/2012 (Made 23rd December 2012). [VER32/12-12]
    [Amended] DFSA RM131/2014 (Made 21st August 2014). [VER34/06-14]

    • GEN 8.2.1 Guidance

      1. Chapter 4 of the Islamic Finance Rules (IFR) sets out specific disclosures an Authorised Person must include in its financial statements when carrying on Islamic Financial Business.
      2. The financial statements prepared by an Authorised Person which is a Branch may be the financial statements prepared for the Authorised Person's head office.
      [Added] DFSA RM131/2014 (Made 21st August 2014). [VER34/06-14]