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