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]