See Guidance under IFR 6.5.1 for the type of information required to be included in a Prospectus. The disclosures required under IFR 3.8.3(a) should initially be made in writing at the beginning of the relationship with a client or with a Person granted access to an Authorised Person's facilities. Additional disclosure should also be made if the Authorised Person changes its policy relating to commingling of funds attributable to its Islamic Financial Business with funds attributable to its conventional financial business.