Presentation
PD-3.1.3
The presentation of the above statements should be in accordance with Financial Accounting Standards (FAS) No. 1 issued by the Accounting & Auditing Organization for Islamic Financial Institutions and the statements should be prepared on a consolidated basis.
PD-3.1.4
The statements should include comparative data for income related items to the identical period in, and the year to date for, the bank's previous financial year.
PD-3.1.5
The balance sheet should be compared with the balance sheet in the bank's previous audited annual accounts.
