Dubai Financial Services Authority

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Dubai Financial Services Authority (DFSA): Contents

Dubai Financial Services Authority (DFSA)

Rulebook Modules

Anti-Money Laundering, Counter-Terrorist Financing and Sanctions Module (AML) [VER16/07-19]

Authorised Market Institutions (AMI) [VER18/02-17]

Auditor Module (AUD) [VER3/02-17]

Conduct of Business Module (COB) [VER33/07-19]

Collective Investment Rules (CIR) [VER25/07-19]

Part 1 Introduction

Part 2 Definitional Provisions

Part 3 Fund Functionaries

Part 4 Core Rules Relating to Establishment and Management of Domestic Funds

CIR 7 Constitution

CIR 8 Management and Operation of A Fund

CIR 9 Accounting, Audit and Periodic Reporting of a Fund

CIR 9.1 Application

CIR 9.1.1 Guidance

CIR 9.2 Preparation of Fund financial statements

CIR 9.3 Auditors of a Fund

CIR 9.4 Periodic Reports

CIR 9.5 Table Illustrating Content of the Annual Report

Part 5 Rules Specific to Different Types of Domestic Funds

Part 6 Rules Specific to Specialist Classes of Domestic Funds

Part 7 Marketing of Domestic and Foreign Funds

Part 8 Transfer Schemes and Winding Up of Domestic Funds

Part 9: [Deleted]

CIR App 1 Delegation And Outsourcing

CIR App 2 Meeting Procedures

CIR App 3 Approvals and Notifications

CIR App 4 Guidance On Asset Valuation And Pricing

CIR App 5 Constitution of a Domestic Fund

CIR App 6 Guidance on Fitness and Propriety for Oversight Functions [Deleted]

CIR App 7 [Deleted]

CIR App 7 Content of a Public Fund Prospectus

CIR App 8 Guidance for Hedge Fund Managers

CIR App 9 Use of Price Information Providers

Fees Module (FER) [VER20/02-19]

Fund Protocol Rules (FPR) [VER1/02-19]

General Module (GEN) [VER44/07-19]

Glossary Module (GLO) [VER44/07-19]

Islamic Finance Rules (IFR) [VER13/12-18]

Markets Rules (MKT) [VER15/07-19]

Price Stabilisation Module (PRS) [VER7/04-18]

Prudential — Insurance Business Module (PIN) [VER15/01-18]

Prudential — Investment, Insurance Intermediation and Banking Module (PIB) [VER33/02-19]

Recognition (REC) [VER12/01-18]

Representative Office Module (REP) [VER10/04-18]

Takeover Rules Module (TKO) [VER7/02-16]

Sourcebook Modules

Consultation Papers

Policy Statements

DFSA Codes of Practice

Amendments to Legislation

Financial Markets Tribunal

Connected by Complinet

Location: Dubai Financial Services Authority (DFSA) > Rulebook Modules > Collective Investment Rules (CIR) [VER25/07-19] > Part 4 Core Rules Relating to Establishment and Management of Domestic Funds > CIR 9 Accounting, Audit and Periodic Reporting of a Fund > CIR 9.1 Application > CIR 9.1.1 > CIR 9.1.1 Guidance

CIR 9.2 Preparation of Fund financial statements

Versions
(2 versions)

Jul 11 2010 - Dec 22 2012

Dec 23 2012 onwards

CIR 9.1.1 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.

The IFR module contains specific requirements relating to reporting that apply to a Fund^G and its Fund Manager^G where that Fund^G is an Islamic Fund^G .

Derived from RM72/2010 (Made 11th July 2010). [VER13/07-10]
[Amended] DFSA RM107/2012 (Made 23rd December 2012). [VER15/07-12]

CIR 9.2 Preparation of Fund financial statements