All Bahraini conventional bank licensees are required to publish their annual audited, and reviewed quarterly financial statements per the rules set out in this Module and the CBB Law, Bahrain Commercial Companies Law (as amended), the Rulebook of the licensed exchange and Volume 6 (Capital Markets), where applicable. Such financial statements must always be prepared in accordance with International Financial Reporting Standards (IFRS). Listed banks must refer to Paragraph PD-A.2.6.