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Dubai Financial Services Authority (DFSA): Contents

Dubai Financial Services Authority (DFSA)
Rulebook Modules
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(2 versions)
Mar 1 2010 - Dec 22 2012Dec 23 2012 onwards

IFR 4.2.1

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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]