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CBB Rulebook: Contents

  • Common Volume
  • Central Bank of Bahrain Volume 1—Conventional Banks
    • Part A
      • Introduction
      • High Level Standards
      • Business Standards
      • Reporting Requirements
        • BR CBB Reporting Requirements
        • PD Public Disclosure
          • PD-A Introduction
          • PD-B General Guidance and Best Practice
          • PD-1 Annual Disclosure Requirements
            • PD-1.1 Introduction
            • PD-1.2 Requirements for Annual Audited Financial Statements and Annual Report for Bahraini Conventional Banks
            • PD-1.2A Requirements for Annual Audited Financial Statements Retail Branches of Foreign Banks
            • PD-1.3 Disclosures in the Annual Report for Bahraini Conventional Banks
              • Introduction
              • Scope of Application — Qualitative Disclosures
              • Financial Performance and Position
              • Corporate Governance and Transparency
              • Additional Disclosure Requirements Pertaining to Remuneration
              • Capital Structure — Qualitative Disclosures
              • Capital Structure — Quantitative Disclosures
                • PD-1.3.10
                • PD-1.3.11
                • PD-1.3.12
                • PD-1.3.13
              • Capital Adequacy
              • Risk: General Qualitative Disclosure Requirements
              • Credit Risk — Qualitative Disclosures
              • Credit Risk — Quantitative Disclosures
              • Credit Risk Disclosures for Portfolios Subject to the FIRB Approach
              • Credit Risk Mitigation: Disclosure Requirements
              • Disclosures Related to Counterparty Credit Risk (CCR)
              • Securitisation — Qualitative Disclosure Requirement
              • Securitisation — Quantitative Disclosure Requirement for Banking Book
              • Securitisation – Quantitative Disclosure for Trading Book
              • Market Risk Disclosures for Banks using the Standardised Approach
              • Market Risk Disclosures for Banks Using the Internal Models Approach (IMA) for Trading Portfolios
              • Operational Risk Disclosures
              • Operational Risk Qualitative Disclosures
              • Operational Risk Quantitative Disclosures
              • Disclosure Requirements for Equity Positions in the Banking Book
              • Disclosures Concerning Interest Rate Risk in the Banking Book (IRRBB)
              • Compliance
            • PD-1.3A Disclosures in the Annual Audited Financial Statements Report for Branches of Foreign Banks
            • PD-1.4 Additional Disclosure in the Annual Audited Financial Statements of Banks Listed on a Licensed Exchange
            • PD-1.5 Press Release on Annual Results
          • PD-2 Semi-Annual Disclosure Requirements
          • PD-3 Quarterly Disclosure Requirements
          • PD-4 Other Public Disclosure Requirements
          • PD-5 Public Disclosure via the Internet
          • PD-6 Corporate Governance Disclosure to Shareholders
      • Enforcement & Redress
    • Part B
    • Quarterly Updates
    • Ad-hoc Communications
    • Archived Part A
    • Archived Part B
  • Central Bank of Bahrain Volume 2—Islamic Banks
  • Central Bank of Bahrain Volume 3—Insurance
  • Central Bank of Bahrain Volume 4—Investment Business
  • Central Bank of Bahrain Volume 5—Specialised Licensees
  • Central Bank of Bahrain Volume 6—Capital Markets
  • Central Bank of Bahrain Volume 7—Collective Investment Undertakings
  • Bahrain Bourse (BHB) Material
  • Central Bank of Bahrain and Financial Institutions Law 2006
  • Bahrain Anti Money Laundering Law 2001
  • Regulation Governing Collective Investment Schemes June 2003
  • Bahrain Stock Exchange Law 1987
  • Bahrain Financial Trust Law 2006
  • Bahrain Insurance Law 1987
  • Bahrain Monetary Agency Law 1973
  • Commercial Companies Law 2001
  • CBB Disclosure Standards
  • CBB Debt Securities Guidelines
  • Ministerial Order — Money Laundering
  • CBB Resolution on Dissemination of Listed Companies' Financial Statements and Board of Directors' Meetings
  • CBB Regulations and Resolutions
  • The Corporate Governance Code of the Kingdom of Bahrain
  • Archive
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  1. Central Bank of Bahrain Volume 1—Conventional Banks
  2. Part A
  3. Reporting Requirements
  4. PD Public Disclosure
  5. PD-1 Annual Disclosure Requirements
  6. PD-1.3 Disclosures in the Annual Report for Bahraini Conventional Banks
  7. Capital Structure — Quantitative Disclosures
  8. PD-1.3.12
  Versions

 
  • Apr 01 2008 - Sep 30 2010
  • Oct 01 2010 - Jun 30 2015
  • Jul 01 2015
‹ PD-1.3.11 PD-1.3.13 ›

PD-1.3.12

From 30th June 2015, all banks must disclose a full reconciliation of all regulatory capital elements back to the balance sheet in the audited financial statements as required under Appendix PD-2.

Amended: July 2015
Amended October 2010
April 2008
‹ PD-1.3.11 PD-1.3.13 ›

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