‹ PD-A.2.9 PD-A.2.10A › PD-A.2.10 With effect from 30th June 2015, Bahraini conventional bank licensees must follow a 3-step approach to provide a full reconciliation of all regulatory capital elements back to the published financial statements. Added: July 2015 ‹ PD-A.2.9 PD-A.2.10A ›