Annual audited financial statements (annual reports)
This version of Module PD was replaced in April 2008. Click here for the current Module PD.
PD-A.2.2
This version of Module PD was replaced in April 2008. Click here for the current Module PD.
Locally incorporated banks are required to publish their audited financial statements per the rules set out in the CBB law, Bahrain Commercial Companies Law of 2001 (as amended) and the Bahrain Stock Exchange regulations. The audited financial statements should be prepared in accordance with IAS.
October 07PD-A.2.3
This version of Module PD was replaced in April 2008. Click here for the current Module PD.
Locally incorporated banks must, in their Annual Reports, provide timely information which facilitates market participants' assessment of them. There are seven broad categories of information (as set out in Section PD-1.3 and Section PD-1.4), each of which should be addressed in clear terms and with appropriate details to help achieve a satisfactory level of bank transparency.
October 07
