CA-A.2.1A
Past version: Effective from 01 Apr 2015 to 30 Jun 2015
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The most recent changes are detailed in the Table below.
Summary of Changes
| Module Ref. | Change Date | Description of Changes |
| CA-A.2 | 10/2007 | New Rule CA-A.2.5 introduced, categorising this Module as a Directive. |
| CA-1 to CA-6 | 01/2008 | Basel II implementation. |
| CA-1.5 | 01/2008 | Review of PIR by external auditors |
| CA-4.6 | 04/2008 | Recognition of IIRA as ECAI and mapping of ratings |
| CA-4.2.15-18 | 01/2009 | New guidance and rules on SMEs |
| CA-A | 01/2011 | Various minor amendments to ensure consistency in CBB Rulebook. |
| CA-A.2.5 | 01/2011 | Clarified legal basis. |
| CA-5.1 & CA-5.3 | 01/2012 | Changes in respect of July 2009 and February 2011 amendments to Basel II. |
| CA-4.2.10 and CA-4.2.11A | 04/2012 | Amendment made for claims on banks dealing with self-liquidating letters of credit. |
| CA-2.1.4(g) | 10/2013 | Added Rule to include limited general provision against unidentified future losses as part of Tier 2. |
| CA-2.1.4(f), CA-2.1.4A to CA-2.1.4C and CA-2.2.1 | 10/2013 | Added Rules to deal with subordinated issued for Tier 2 capital. |
| CA-5.5.13 | 10/2013 | Clarified Rules on structural positions for foreign exchange risk. |
| Module CA | 1/2015 | Extensive changes in respect of IFSB-15 (capital adequacy). |
| CA-1.3.3 | 04/2015 | Existing exemptions in respect of PIRI review will cease as at 31st December 2014 for all Bahraini Islamic bank licensees. |
| CA-2.1.2 | 04/2015 | Underlined the term 'financial instrument' so that it is linked to the glossary definition. |
| CA-2.4.2 | 04/2015 | Clarified that intangible assets other than goodwill and mortgage servicing rights are subject to transitional arrangements and are phased out as regulatory adjustments as outlined in Subparagraph CA-B.2.1(d). |
| CA-2.4.12 | 04/2015 | Clarified that shares of the bank held as collateral are considered as shares held indirectly and are subject to deduction under regulatory adjustments. |
| CA-2.4.25 | 04/2015 | Clarified the rule on significant investments in commercial entities by adding cross reference to definition. |
| CA-2A.3.3 | 04/2015 | Paragraph deleted as not applicable on the implementation of the capital conservation buffer. |