PRU-EPRS 1.17 Instructional Guidelines — Form B40 — Income Statement -Islamic Financial Institutions

Past version: effective from 16/12/2007 - 13/04/2013
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Form B40 — Profit and Loss Statement is intended to capture the results of operations of an Islamic Financial Institution during the reporting period.


This form is applicable to the Authorised Firms categorised under prudential category 5. This form is also applicable for Authorised Firms operating an Islamic Window and involved in managing PSIAs as well as for Islamic Financial Institutions in prudential categories 2, 3, or 4.


The form is designed to capture information pertaining to an Islamic Financial Institution's income, expenses and profit for the reporting period.

Derived from GM5/2007 (Made 16th December 2007). [VER1/12-07]