IFR 4.2.2

An Authorised Person who operates an Islamic Window must ensure that the financial statements required to be produced by it under GEN 6 and IFR 4.2.1 contain the following additional disclosures:

(a) a detailed statement of the funds mobilised according to Shari'a rules and principles and the assets financed by those funds;
(b) a detailed statement of the income and expenditure attributable to its Islamic Financial Business; and
(c) whether funds attributable to its Islamic Financial Business are commingled with funds attributable to its conventional business.