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GEN 8.3.1

Past version: effective from 18/09/2021 - 13/07/2013
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Every Authorised Person must keep accounting records which are sufficient to show and explain transactions and are such as to:

(a) be capable of disclosing the financial position of the Authorised Person on an ongoing basis; and
(b) record the financial position of the Authorised Person as at its financial year end.

Derived from DFSA RM01/2004 (Made 16th September 2004). [VER1/09-04]