PRU-EPRS 1.17 Instructional Guidelines — Form B40 — Income Statement -Islamic Financial Institutions


Form B40 — Profit and Loss Statement is intended to capture the results of operations of an Islamic Financial Institution during the reporting period.


This form is applicable to Authorised Firms categorised under prudential category 5.


The form is designed to capture information pertaining to an Islamic Financial Institution's income, expenses and profit for the reporting period.

Derived from GM5/2007 (Made 16th December 2007). [VER1/12-07]
[Amended] [VER2/04-13]