‹ IFR 4.2.4 IFR 5.1 Application › IFR 5. MANAGING PROFIT SHARING INVESTMENT ACCOUNTS IFR 5.1 Application IFR 5.1.1 IFR 5.2 Additional disclosure requirements for PSIAs IFR 5.2.1 Client Agreement Periodic Statements Additional matters to be included in the policy and procedures manual IFR 5.3 Funds of PSIA holders IFR 5.3.1 IFR 5.4 Prudential requirements Application and Interpretation Initial and ongoing capital requirements Systems and controls in relation to PSIAs Displaced commercial risk Credit risk and counterparty risk for Islamic contracts Market risk Concentration risk Exposure limits ‹ IFR 4.2.4 IFR 5.1 Application ›