If situations arise where disclosures required in this Module are in conflict with those required under AAOIFI Standards and IFRS and/or any licensed exchange listing requirements, listed banks should first follow the licensed exchange's requirements. Unlisted banks should first follow AAOIFI standards. In such situations, banks should explain any material differences between the accounting or other disclosures and the disclosure required in this Module. This explanation does not have to take the form of a line by line reconciliation, but should provide stakeholders with sufficient detail to make an objective assessment of the bank's financial and operational health. Moreover, a formal notification to the CBB is required in such a situation.