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Dubai Financial Services Authority (DFSA): Contents

Dubai Financial Services Authority (DFSA)
Rulebook Modules
Sourcebook Modules
Consultation Papers
Policy Statements
DFSA Codes of Practice
Amendments to Legislation
Media Releases
Financial Markets Tribunal

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(3 versions)

IFR 1.2 Guidance

Whole Section PDF

The definitive version of DFSA handbook text is the PDF version as that is the text of the instrument as made and published by the DFSA.

To view past versions of this module in PDF format, please visit the Archive.

1. Rules in this module are made under or for the purposes of a number of laws, including the Regulatory Law 2004, the Law Regulating Islamic Financial Business 2004 and the Collective Investment Law 2010. Guidance may indicate the relevant legislation.
2. Chapters IFR 2 and IFR 3 contain the general requirements and obligations that apply to an Authorised PersonG who carries on any Financial ServiceG as Islamic Financial BusinessG . IFR Chapter 4 contains the accounting and audit requirements that apply to such Persons.
3. IFR Chapter 5 contains additional requirements that apply to an Authorised FirmG that carries on the Financial ServiceG of Managing Profit Sharing AccountsG .
4. IFR Chapter 6 contains the additional requirements that apply to a Fund ManagerG of an Islamic FundG .
5. IFR Chapter 7 contains specific requirements that apply to Reporting EntitiesG which Offer SecuritiesG as Shari'a compliant. However, the general requirements that apply to such Offers with which the Reporting EntitiesG must comply continue to be in the Market Rules (MKT module).
6. IFR Chapter 8 contains the additional requirements applying to PersonsG who carry on Insurance BusinessG or Insurance IntermediationG as Takaful InsuranceG .
Derived from DFSA RM69/2010 (Made 1st March 2010). [VER1/03-10]
[Amended] DFSA RM72/2010 (Made 11th July 2010). [VER2/07-10]
[Amended] DFSA RM94/2012 (Made 14th June 2012). [VER4/06-12]