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  • Categories of Information to be Disclosed

    • PD-1.1.10

      Bahraini insurance firms must, in their Annual Report, provide timely information that facilitates market participants' assessment of the firm. There are five broad categories of information, each of which must be addressed in clear terms and with appropriate details to help achieve a satisfactory level of transparency. The five categories are:

      (a) Financial position;
      (b) Financial performance;
      (c) Corporate governance;
      (d) Compliance; and
      (e) Risk management strategies and practices.
      Amended: January 2007

    • PD-1.1.11

      The disclosure requirements listed in this Module are in addition to or serve to clarify the disclosure requirements under International Financial Reporting Standards ('IFRS'). These requirements may either be integrated into the Notes to the Accounts, or addressed in the Directors' Report.

      Amended: October 2007