PD-A.4 PD-A.4 Module History
PD-A.4.1
This Module was first issued in July 2004 as part of the conventional principles volume. Any material changes that have subsequently been made to this Module are annotated with the calendar quarter date in which the change was made: Chapter UG-3 provides further details on Rulebook maintenance and version control.
October 2010PD-A.4.2
The most recent changes made to this Module are detailed in the table below:
Module Ref. Change Date Description of Changes PD-5 Jan 2005 New Internet Disclosure rules. PD-4.1 Jul 2005 Small definition change to consumer loans. PD-2.1, PD-3.1 Jan 2006 Revised notification requirements for disclosures. PD-3.1 April 2006 Specific requirements to disclose changes in shareholders' equity. PD-1 & PD-3 Jan 2008 New Disclosures required by Basel II PD-A.2.1, 2.6, 2.9, PD-1.2.3, PD-1.3.4(b) Apr 2008 Small guidance changes to assist in disclosures PD 10/2010 Various minor amendments to ensure consistency in CBB Rulebook. PD-1.3.8 10/2010 Additional items for disclosure added to be in line with Corporate Governance Code. PD-6 10/2010 New Chapter added to deal with corporate governance disclosure to shareholders. PD-A.1.5 01/2011 Clarified legal basis. PD-A.2.2, PD-A.2.6, PD-1.3.36 and PD-1.4.1 01/2011 Changes made to reflect new reference to licensed exchange. PD-A.4.3 04/2011 Corrected cross reference. PD-1.1.1 04/2011 Corrected reference to the Rulebook of the licensed exchange. PD-1.2, PD-2.1.4, PD-2.1.5, PD-3.1.4, PD-3.1.5 and PD-5.1.1 04/2011 Clarified requirements for due date. PD-A.2.2, PD-A.2.6 and PD-1.3.36 (c). 10/2011 Reference added to Volume 6 (Capital Markets). PD-A.2.4 10/2011 Clarification of existing requirement for the Agreed Upon Procedures Report and setting a deadline for the submission of the report. PD-1.5 10/2011 Added a new Section on Press Release of Annual Results. PD-3.1.3 10/2011 Amended Subparagraph to be consistent with other Volumes of the Rulebook. PD-1.3 01/2012 Changes in respect of July 2009 and February 2011 amendments to Basel II. PD-1.3.8 01/2012 Amended corporate governance disclosure in annual report. PD-3.1.4 01/2012 Added requirement to include statement of comprehensive income. PD-6.1.1 01/2012 Amended disclosure requirements to shareholders. PD-1.1.1 04/2012 Expanded the scope of this Chapter to also apply to retail branches of foreign banks. PD-1.2.3 04/2012 Clarified financial statements that must be disclosed by locally incorporated banks. PD-1.2A 04/2012 Added requirements for annual audited financial statements of retail branches of foreign banks. PD-1.3.8 (x) 04/2012 Clarified nature of disclosure in relation to Module HC. PD-2.1.2 04/2012 Clarified what interim semi-annual statements are to be disclosed by retail branches of foreign banks. PD-3.1.4 04/2012 Clarified quarterly disclosure requirements. PD-3.1.6 04/2012 Clarified deadline for disclosing additional semi-annual disclosures. PD-5.1.1 04/2012 Paragraph deleted as it repeats contents of Paragraph PD-3.1.4. PD-A.1.5 07/2012 Added reference to Article 62 of the CBB Law. PD-A.2.6 07/2012 Clarified priority of Rule to follow where there is a conflict. PD-1.3.8 07/2012 Clarified content of disclosure on corporate governance. PD-4.4 07/2012 New Section added on press release concerning financial statements. PD-1.3.8 10/2012 Amended the requirement for banks to maintain a website under (bb). PD-4.1 10/2012 This Section was deleted and requirements are now included in Section BC-4.3. PD-4.2 10/2012 Clarified title of this Section. PD-1.3.21 07/2013 Corrected typo. PD-1.3.36 07/2013 Added reference to Volume 6 (Capital Markets). PD-1.3.8 to PD-1.3.8F 01/2014 Additional disclosure requirements related to sound remuneration practices. PD-1.3.8C, PD-1.3.8F and PD-1.3.8G 07/2014 Amended disclosure requirements pertaining to remuneration. PD-1.3.8B(o) 04/2015 Clarified that disclosure rule under this Subparagraph only applies for approved persons and material risk takers. PD-A.2, PD-A.3, PD-B.1, PD-1.1, PD-1.2, PD-1.3, PD-1.4, PD-3.1, PD-4.2, PD-4.3 07/2015 New disclosures required by Basel III and alignment related changes for Deposit and URIA Protection scheme and disclosures relating to approved persons PD-A.3.2 04/2016 Aligned with change made to Volume 2. PD-1.2.6 04/2016 The annual report must be submitted as a soft copy to the CBB. PD-1.3.8 04/2016 Paragraph restructured and clarified to eliminate certain redundancies. PD-1.3.33 and PD-1.3.33A 04/2016 Operational risk disclosure requirements aligned with Volume 2 requirements for consistency purposes. PD-3.1.6 04/2016 Due date changed to 2 months to be aligned with requirements under Paragraph BR-2.2.3. PD-5.1.3 04/2016 Guidance paragraph deleted as requirements included under Paragraph PD-5.1.2. PD-1.3.1 07/2017 Amended paragraph cross-reference. PD1.2A.2 07/2018 Amended Paragraph on 'Publication of Annual Audited Financial Statements' time frame. PD-1.3.37 10/2019 Amended Paragraph on disclosure of financial penalties of Bahraini banks. PD-1.3A 10/2019 Added a new Section on disclosures requirements pertaining to branches of foreign banks. PD-1.3.8(x) 04/2023 Deleted Subparagraph. PD-6.1.2 04/2023 Added a new Paragraph on disclosure in the annual report. PD-6.1.3 04/2023 Added a new Paragraph on publishing internal corporate governance policies. PD-1.2.5, PD-2.1.5 & PD-3.1.5 07/2023 Amended Paragraphs on submission of newspaper extracts of financial statements. PD-3.3 05/2024 Added a new Section on Open Banking Disclosures.
