PD-3.1.2

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

Banks should prepare reviewed (unaudited) quarterly financial statements on a quarterly basis in accordance with International Accounting Standard 34 (Interim Financial Reporting). Such reviewed quarterly financial statements should be in the same form, and should be prepared on the same basis, as is required by Bahrain law for banks' annual published financial statements.

October 07