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  • PD-1.4 PD-1.4 Additional disclosure in the annual audited financial statements of banks listed on the Bahrain Stock Exchange (BSE)

    This version of Module PD was replaced in April 2008. Click here for the current Module PD.

    • PD-1.4.1

      This version of Module PD was replaced in April 2008. Click here for the current Module PD.

      The content of this Section is applicable only to locally incorporated banks listed on the Bahrain Stock Exchange (BSE).

      October 07

    • PD-1.4.2

      This version of Module PD was replaced in April 2008. Click here for the current Module PD.

      The disclosure requirements set out in this Section for banks referred to under Paragraph PD-1.4.1 are in addition to those set out in Section PD-1.3.

      October 07

    • Interests of Directors, chief executive officers and managers

      This version of Module PD was replaced in April 2008. Click here for the current Module PD.

      • PD-1.4.3

        This version of Module PD was replaced in April 2008. Click here for the current Module PD.

        Without prejudice to any other requirement of Bahrain law (or any other direction of the Central Bank), the Directors' Report Section of the annual audited financial statements of banks should contain details of the interests of Directors, chief executive officers and managers (persons as defined under Section PD-1.1, respectively) in the shares of such banks. Such details should include:

        (a) Total interests in the shares of such banks by individual persons mentioned above, and
        (b) Changes in such interests from the previous financial year to the current financial year.
        October 07

      • PD-1.4.4

        This version of Module PD was replaced in April 2008. Click here for the current Module PD.

        For the purpose of the disclosure required under Paragraph PD-1.4.3, any interests in the shares of a bank held by the spouse(s) or children of a Director, or any other person the control of whose interests in such shares lies ultimately with the Director, shall be deemed to be the interests of the relevant Director. For a definition of 'interest in the shares', see Paragraph PD-1.1.2(d).

        October 07