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  • Presentation

    This version of Module PD was replaced in April 2008. Click here for the current Module PD.

    • PD-3.1.3

      This version of Module PD was replaced in April 2008. Click here for the current Module PD.

      The presentation of the above statements should be in accordance with Financial Accounting Standards (FAS) No. 1 issued by the Accounting & Auditing Organisation for Islamic Financial Institutions and the statements should be prepared on a consolidated basis.

      October 07

    • PD-3.1.4

      This version of Module PD was replaced in April 2008. Click here for the current Module PD.

      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.

      October 07

    • PD-3.1.5

      This version of Module PD was replaced in April 2008. Click here for the current Module PD.

      The balance sheet should be compared with the balance sheet in the bank's previous audited annual accounts.

      October 07