PD-1.3.6
Past version: Effective from 01 Apr 2008 to 30 Sep 2010
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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;
• Subject to deduction treatment;
• Allowed to recognise surplus capital at the parent level;
• Neither consolidated nor deducted (e.g. the
investment is risk-weighted).
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).
April 2008