The SSB report must be published as part of the annual report and must include an opinion paragraph containing an expression of opinion on the compliance of the Bahraini Islamic bank licensee with Shari'a rules and principles, the SSB's fatawa and guidelines, Shari'a related policies and procedures of the licensee, AAOIFI's Shari'a standards, relevant rulings of the CSSB and the regulations, resolutions and directives issued by the CBB.