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  • PD-2 PD-2 Semi-Annual (Interim) Disclosure Requirements

    • PD-2.1 PD-2.1 Disclosure by Overseas Islamic Retail Banks

      • PD-2.1.1

        [This Paragraph was deleted in April 2016].

        Deleted: April 2016
        Amended October 2014
        Amended October 2010
        April 2008

      • PD-2.1.2

        Overseas Islamic retail bank licensees 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) A statement of comprehensive income, where applicable.
        Amended: April 2016
        Amended April 2012
        Amended April 2011
        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 from the statements' date clearly showing on which date and in which publication(s) the statements were published.

        Amended: July 2023
        Amended: April 2016
        Amended April 2011
        Amended October 2010
        April 2008