• PD-1.1 PD-1.1 Introduction

    • PD-1.1.1

      The purpose of this Chapter is to set out the CBB's requirements relating to the disclosure of information in the annual audited financial statements of all licensees. This Chapter also refers to the Bahrain Commercial Companies Law (as amended).

      January 2014

    • PD-1.1.2

      For the purpose of this Module, 'audited financial statements' refers to the financial statements required under International Financial Reporting Standards (IFRS) and/or Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI).

      January 2014