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11.1 Financial Statements

No: 44012303 Date(g): 11/9/2022 | Date(h): 15/2/1444 Status: In-Force
A bank must ensure that its financial statements contain at minimum the following disclosures with regards to PSIA: 
 
 a.an analysis of its income according to types of investments and their financing;
 
 b.the basis for calculating and allocating profits between the bank and the IAHs;
 
 c.the equity of the IAHs at the end of the reporting period;
 
 d.the basis for determining any PER or IRR;
 
 e.the changes that have occurred in any of those reserves during the reporting period;
 
 f.to whom any remaining balances of any of those reserves is attributable in the event of liquidation of the bank