Annual reports
BR-1.1.2
All banks, referred to under paragraph BR-1.1.1, are required to submit to the Agency their audited annual reports within 3 calendar months of the date of such reports.
BR-1.1.3
The banks should ensure that the audited accounts reconcile with the following reports submitted to the Agency and that adequate explanations for any material differences between these accounts and reports are provided by the bank's external auditors (also see section AU-3.7):
(a) Prudential Information Returns for Islamic banks, and(b) Monthly Statements of Assets and Liabilities.
