‹ PCD-4.1.3C PCD-4.1.4 › PCD-4.1.3D Bahraini Islamic bank licensees which are involved with SPVs in any of the relationships described in Paragraph PCD-4.1.2 must not transfer non-performing or impaired assets from their own balance sheets to such SPVs or vice versa. Added: April 2014 ‹ PCD-4.1.3C PCD-4.1.4 ›