IFR 4.2.2

An Authorised Person who operates an Islamic Window must ensure that its financial statements required under GEN chapter 8 contain the following disclosures:

(a) a detailed statement of the funds mobilised according to Shari'a rules and principles and the assets financed by those funds;
(b) a detailed statement of the income and expenditure attributable to its Islamic Financial Business; and
(c) whether funds attributable to Islamic Financial Business are commingled with funds attributable to conventional financial services.
[Added] DFSA RM106/2012 (Made 23rd December 2012). [VER6/12-12]