PD-A.2.3
A list of recent changes made to this Module is provided below:
| Module Ref. | Change Date | Description of Changes |
| PD-1.1 | 01/10/05 | Amended the requirement that the Annual Report be available only in printed form (electronic format is optional). |
| PD-2.1 | 01/10/05 | Reference added to IAS 34; clarified the semi-annual financial statements are subject to "review" and not "audit". |
| PD-1.1.6 | 01/04/06 | Clarified local disclosure requirements. |
| PD-2.1.5 | 01/07/06 | Added a transition period for semi-annual disclosure requirements. |
| PD-A1.5 | 01/2007 | New Rule introduced referring to the CBB Law and categorising this Module as a Directive. |
| PD-2.1.2 | 01/2007 | Clarified that insurance firms are to disclose prior year comparative figures as part of the requirements for semi-annual disclosure requirements. |
| PD-1.1.6A, 1.2.5A and 2.1.4A | 10/2007 | Clarified that |
| PD-2.1.4B | 01/2007 | Clarified that pure reinsurers need not published in local newspapers their semi-annual results. Publication of these results on their website will meet CBB requirements. |
| PD-A.1.5 | 07/2009 | Corrected application of legal basis. |
| PD-1.1.12 | 07/2009 | Clarified format of auditor's opinion for audited financial statements to be submitted |
| PD-A.1.5 | 01/2011 | Clarified legal basis. |
| PD-2.2 | 01/2011 | Added a new Section for newly-established insurance firms. |
| PD-1.1.12A, PD-1.1.13A, and PD-2.1.2A | 04/2014 | Added public disclosure requirements for Takaful firms. |
| PD-1.1.21 | 10/2019 | Amended Paragraph on disclosure of financial penalties of insurance firms. |
| PD-1.2.4 | 10/2019 | Amended Paragraph on disclosure of financial penalties of overseas insurance firms. |
| PD-1.1.6A, PD-1.2.5A & PD-2.1.4A | 07/2023 | Amended Paragraphs on submission of newspaper extracts of financial statements. |