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COB 12.4.1

The Operator of a Scheme must ensure that:
(a) financial statements relating to the Scheme are prepared in respect of each financial year of the Scheme; and
(b) the financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) or any other standard approved by the DFSA.
Derived from DFSA RMI261/2019 (Made 18th December 2019). [VER35/01-20]