Book traversal links for Article (5): Islamic Banking ‹ Article (4): Duty to Report to the Central Bank Up Article (6): Enforcement and Sanctions › Article (5): Islamic BankingC 162/2018 Effective from 29/8/2018 Banks offering Islamic Financial Services must prepare their financial statements in accordance with the IFRS and the instructions of the Central Bank. Book traversal links for Article (5): Islamic Banking ‹ Article (4): Duty to Report to the Central Bank Up Article (6): Enforcement and Sanctions › 2040