IFR 4.2.1

An Authorised Person carrying on Islamic Financial Business must ensure that its financial statements required under GEN chapter 8 contain the following disclosures:

(a) the role and authority of the Shari'a Supervisory Board in overseeing the Authorised Person'sIslamic Financial Business;
(b) the method used in the calculation of the Zakah base;
(c) whether Zakah has been paid by the Authorised Person;
(d) where Zakah has been paid by the Authorised Person, the amount which has been paid; and
(e) where Zakah has not been paid by the Authorised Person, sufficient information to allow a shareholder or other investor to compute the amount of his own liability to Zakah.
Derived from DFSA RM69/2010 (Made 1st March 2010). [VER1/03-10]
[Amended] DFSA RM106/2012 (Made 23rd December 2012). [VER6/12-12]