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  • 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