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Islamic Finance Rules (IFR) [VER7/07-13]

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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.

Past version: effective from Jul 14 2013 - Aug 20 2014.
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To view past versions of this module in PDF format, please visit the Archive.

IFR 1 Introduction
IFR 1.1 Application
IFR 1.2 Overview of the IFR Module
IFR 2 Islamic Finance
IFR 2.1 Application
IFR 2.2 Activities that Constitute Islamic Financial Business
IFR 2.3 Conducting Islamic Financial Business
IFR 2.4 Islamic Financial Instruments and Products
IFR 3 General Obligations
IFR 3.1 Application
IFR 3.2 Constitution of an Islamic Financial Institution
IFR 3.3 Systems and Controls
IFR 3.4 Policy and Procedures Manual
IFR 3.5 Shari'a Supervisory Board
IFR 3.6 Shari'a Reviews
IFR 3.7 Internal Shari'a Review
IFR 3.8 Additional Conduct Requirements
IFR 3.9 Prudential Requirements
IFR 4 Accounting and Auditing
IFR 4.1 Application
IFR 4.2 Financial statements — specific disclosures
IFR 4.3 [Deleted]
IFR 4.4 [Deleted]
IFR 4.5 [Deleted]
IFR 4.6 [Deleted]
IFR 5 Managing Profit Sharing Investment Accounts
IFR 5.1 Application
IFR 5.2 Additional Disclosure Requirements for PSIAs
IFR 5.3 Funds of PSIA Holders
IFR 5.4 Prudential Requirements
IFR 6 Islamic Collective Investment Funds
IFR 6 Guidance
IFR 6.1 Application
IFR 6.2 Shari'a Supervisory Board for an Islamic Fund
IFR 6.3 External Shari'a reviews and periodic reports
IFR 6.4 Internal Shari'a Review
IFR 6.5 Additional Disclosure in a Prospectus of an Islamic Fund which is a Public Fund
IFR 6.6 [Deleted]
IFR 6.7 Investments in Other Funds
IFR 6.8 [Deleted]
IFR 6.9 [Deleted]
IFR 6.10 Periodic Reports of an Islamic Fund
IFR 6.11 Islamic Real Estate Investment Trusts (Islamic REITs)
IFR 6.12 Islamic Money Market Funds
IFR 6.13 Islamic Exchange Traded Funds ("ETFs")
IFR 7 Offers of Islamic Securities
IFR 7.1 Application
IFR 7.2 Contents of a Prospectus for Islamic Securities
IFR 7.3 Continuing Disclosure Relating to Islamic Securities
IFR 7.4 [Deleted]
IFR 8 Takaful Insurance
IFR 8.1 Application
IFR 8.2 Specific Disclosure for Takaful Insurance
IFR App 1 Prospectus Disclosures for Islamic Funds
IFR A1.1 Shari'a Approval Process Statement for Offers of Domestic Funds from the DIFC
IFR A1.2 Shari'a Approval Process Statement for Offers of Foreign Funds in or from the DIFC
IFR App 2 Continuing Obligations
IFR A2.1 Continuing obligations — Market disclosures for listed entities
IFR A2.2 Other continuing obligations for listed entities