The Guidance Note applies to all IFIs. IFIs may comply with the guidance stated in this Guidance Note or apply equivalent criteria in order to comply with the requirements stated in the Standard.
3.2
The Guidance Note should be read in conjunction with the Standard and the standards and resolutions issued by Higher Shari’ah Authority (“HSA”) and notified to IFIs.
Book traversal links for Article (3) Scope of Application