Means records and underlying documents comprising initial and other accounting entries and associated supporting documents such as:
(b) records of electronic fund transfers;
(e) the general and subsidiary ledgers, journal entries and other adjustments to the financial statements that are not reflected in journal entries; and
(f) work sheets and spread sheets supporting cost allocations, computations, reconciliations and disclosures.
[Added] DFSA RM124/2013 (Made 13th June 2013) [VER30/07-13]