Cross-Reference Matrix
Inter-statutory mapping of uploaded DIFC Laws and DFSA Rulebook Modules.
| Source Ref | Target Ref | Nature of Link | Compliance Impact |
|---|---|---|---|
| Comp Law Art 8 | Op Law Art 10 | Restriction | Company name must comply with sensitive words restrictions in Operating Law. |
| Comp Law Art 26 | Comp Reg 7.1 | Filing | Requirement to file Confirmation Statement annually upon license renewal. |
| Comp Law Art 53 | DFSA GEN 5.3 | Definition | Director definition aligns; however, DFSA "Key Individual" rules apply for Authorised Firms. |
| Comp Law Art 66 | Comp Reg 5.1 | Procedure | Notice of meetings must follow timeframes specified in Regulations (21 days for Public). |
| Comp Law Art 103 | Op Law Sched 2 | Penalty | Failure to keep accounting records triggers $25,000 fine under Operating Law. |
| Comp Law Art 113 | Comp Reg 8.1 | Procedure | Cross-border merger requires specific filings (Form 8) and Solvency Statement. |
| Insolvency Art 11 | Comp Law Art 73 | Duty Shift | Director duty shifts from shareholders to creditors upon doubtful solvency. |
| Insolvency Art 14 | Insolvency Reg 4.2 | Procedure | Notice of CVA proposal must be filed with Registrar and DFSA (if Regulated). |
| Insolvency Art 50 | Comp Law Art 116 | Overlap | Voluntary Winding Up procedure supersedes standard strike-off if solvent. |
| Markets Law Art 12 | DFSA MKT 2.3 | Exemption | Public Offer definition modified by Exempt Offer categories in MKT Rulebook. |
| Markets Law Art 37 | DFSA MKT 4.2 | Disclosure | Reporting Entity must disclose Inside Information via Regulatory Announcement Service. |
| Markets Law Art 52 | Reg Law Art 90 | Enforcement | Insider Dealing triggers DFSA enforcement powers (fines, restitution). |
| Reg Law Art 41 | DFSA AUT 3.2 | Licensing | Prohibition on Financial Services unless Authorised (matches AUT Rulebook criteria). |
| Reg Law Art 72 | DFSA AML 3.1 | Compliance | Systems and controls requirement specifically mapped to AML risk assessment. |
| Op Law Art 18 | UBO Regs 3.1 | Restriction | Public Register access does NOT include UBO details (Private Register). |
| Op Law Art 32 | Comp Law Art 109 | Process | Strike off power (Op Law) vs Dissolution after liquidation (Comp Law). |
| Op Law Art 64 | Reg Law Art 66 | Protection | Whistleblower protection aligns across both ROC and DFSA reporting channels. |
| DFSA GEN 8.6 | Comp Law Art 97 | Audit | Authorised Firms must appoint auditor; overlaps with Company Law auditor reqs. |
| DFSA AUT 2.3 | Comp Law Art 8 | Structure | Only certain Company forms (e.g., Ltd, PLC, Branch) can seek Authorisation. |
| DFSA AML 4.2 | UBO Regs | KYC | CDD measures in AML Module require verification of UBO (aligns with UBO Regs). |