IFR 3.8.3

(a) An Authorised Person that operates an Islamic Window must, subject to IFR 3.8.3(b) disclose to its clients and any Person granted access to its facilities whether or not it commingles funds attributable to its Islamic Financial Business with funds attributable to conventional financial business.
(b) An Authorised Person does not have to make the disclosure required under IFR 3.8.3(a) if it is a Fund Manager of an Islamic Fund and is making an Offer of Units of that Islamic Fund in accordance with the disclosure requirements in these Islamic Finance Rules.