Malaysia legislation
Section 43
of LABUAN ISLAMIC FINANCIAL SERVICES AND SECURITIES ACT 2010
Section 43
Every registered Islamic public fund which carries on business outside Labuan under the laws of any recognized country or jurisdiction shall, every year, within ninety days of the end of its financial year, lodge with the Authority a certificate of compliance or an equivalent document by whatever named called from the competent authority that is responsible for the regulation and supervision of the conduct of its business in that recognized country or jurisdiction.