PD-1.3.4
Past version: Effective from 01 Oct 2010 to 31 Mar 2011
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The following information must be disclosed in relation to the parent bank (in Bahrain) and its banking and financial institution subsidiaries:
a) The full legal name of the top corporate entity in the group to which the disclosure requirements apply;
b) An outline of the differences in the basis of consolidation for accounting and regulatory purposes, with a brief description of the entities within the group which for regulatory purposes are:
• Fully consolidated;
• Pro-rata consolidated;
• Given a deduction treatment;
• Allowed to recognise surplus capital at the parent level;
• Neither consolidated nor deducted (e.g. the investment is risk-weighted); and
c) Any restrictions on the transfer of funds or regulatory capital within the group (e.g. large exposure or exchange control regulations or covenants over the repayment of capital or the payment of dividends).
Amended October 2010
April 2008
April 2008