‹ CM-3.3.2 CM-4.1 Overview › CM-4 Provisioning CM-4.1 Overview CM-4.1.1 CM-4.1.2 CM-4.2 Implications of IAS 39 Interest in suspense IAS 39 transitional adjustments for provisions CM-4.3 Provisioning policies of branches of Foreign Banks in Bahrain CM-4.3.1 CM-4.3.2 CM-4.3.3 CM-4.3.4 CM-4.4 Provisions against sovereign debt CM-4.4.1 CM-4.4.2 CM-4.4.3 Implications of International Accounting Standard (IAS) no. 39 on the provisions assessed through Sovereign Debt Provisioning Matrix ‹ CM-3.3.2 CM-4.1 Overview ›