IFR 4.2.1

An Authorised Person carrying on Islamic Financial Business must ensure that the financial statements required to be produced by it under GEN 6 contain the following additional disclosures:

(a) the role and authority of the Shari'a Supervisory Board in overseeing the Authorised Person's Islamic Financial Business;
(b) the method used in the calculation of the Zakat base;
(c) whether Zakat has been paid by the Authorised Person;
(d) where Zakat has been paid by the Authorised Person, the amount which has been paid; and
(e) where Zakat has not been paid by the Authorised Person, sufficient information to allow a shareholder or other investor to compute the amount of his own liability to Zakat.