Home   Browse contents   View updates   Search  
     Quick search
Go
   

Dubai Financial Services Authority (DFSA): Contents

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

Whole SectionText only Print Print Manager Link


  Versions
(2 versions)
 
Mar 1 2010 - Dec 22 2012Dec 23 2012 onwards

IFR 4.2.1

View whole sectionWhole 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.

An Authorised PersonG carrying on Islamic Financial BusinessG must ensure that its financial statements required under GEN chapter 8 contain the following disclosures:

(a) the role and authority of the Shari'a Supervisory BoardG in overseeing the Authorised Person'sG Islamic Financial BusinessG ;
(b) the method used in the calculation of the Zakah base;
(c) whether Zakah has been paid by the Authorised PersonG ;
(d) where Zakah has been paid by the Authorised PersonG , the amount which has been paid; and
(e) where Zakah has not been paid by the Authorised PersonG , sufficient information to allow a shareholder or other investor to compute the amount of his own liability to Zakah.
Derived from DFSA RM69/2010 (Made 1st March 2010). [VER1/03-10]
[Amended] DFSA RM106/2012 (Made 23rd December 2012). [VER6/12-12]