BR-1.1.4
In addition to the reports required in paragraph BR-1.1.2, banks are also required to submit to the Agency the following information:
(a) Copies of any report(s) submitted by the external auditors to the Management or Board of Directors including where applicable, the management letter/internal control report;
(b) The audited accounts for the bank's ultimate holding company;
(c) The audited accounts and management letters for subsidiaries and branches of the bank located outside Bahrain;
(d) A list of subsidiaries, associated companies and affiliates of the bank, together with details of their locations and the amount of participation by the bank in these entities;
(e) Any other supplementary information required by the Agency; and
(f) Report on corporate governance framework attached to year-end PIRI (see Appendix BR 7 for sample report)