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  • PD-2 PD-2 Semi-Annual Disclosure Requirements

    • PD-2.1 PD-2.1 Disclosure by Retail Branches of Foreign Banks

      • PD-2.1.1

        The content of this Section is applicable only to retail bank branches (licensed by the CBB) of foreign banks.

        Amended October 2010
        April 2008

      • PD-2.1.2

        Banks (referred to under Paragraph PD-2.1.1) are required by the CBB to prepare and disclose to the public the following reviewed information (in the same format as their Annual Audited Accounts) for their Bahrain operations on a semi-annual (interim) basis:

        (a) A statement of financial position (balance sheet),
        (b) A statement of income;
        (c) A statement of cash flow; and
        (d) Where applicable, a statement of comprehensive income.
        Amended: April 2012
        Amended: October 2010
        April 2008

      • PD-2.1.3

        The statements referred to under Paragraph PD-2.1.2 must be reviewed by the bank's external auditor, in accordance with International Standards on Auditing (ISA) applicable to Review engagements.

        Amended October 2010
        April 2008

      • PD-2.1.4

        The statements referred to under Paragraph PD-2.1.2 must be published in one local newspaper within 2 months from the statements' date.

        Amended: April 2011
        Amended October 2010
        April 2008

      • PD-2.1.5

        Banks must submit a newspaper copy of the statements (referred to under Paragraph PD-2.1.2) to the CBB within two business days of publication clearly showing on which date and in which publication(s) the statements were published.

        Amended: July 2023
        Amended: April 2011
        Amended October 2010
        April 2008