New Bank
to build the Bank
What this pack is.
This is what the System Implementation Team — Fimple SI, ERP SI, Treasury platform vendor, data warehouse SI, and the External Auditor's technical reviewer — needs to configure the Bank's chart of accounts, general ledger, cost-centre and profit-centre frameworks, and regulatory-reporting layer with no further reference required.
Operationally consistent at v1.0. Change-controlled. Lock owner: Office of the Chief Financial Officer. Distributed under a controlled recipient ledger. Every subsequent design change is reflected by re-issuing both the canonical document and its decision register — never by in-place edits.
Three layers, three audiences.
Every system in the New Bank build is documented in three layers. This pack covers Layers 1 and 2; Layer 3 stays internal.
Canonical Design Document
"This is the system." Declarative, present-tense, authoritative. No iteration history, no version markers in body. Boardroom-ready.
Audience: Board · Top Management · ISSC · External Auditor · the Parent · SI Teams.
Decision Register
"Why this design exists." Per decision: Decision · Rationale · Alternatives Considered · Constraints · Implications. No conversation history.
Audience: Anyone challenging a design choice.
System Implementation Reference
The operational specification. Every COA leaf, every dimension value, every cost-centre, every cell-to-query pattern. Everything the CDDs intentionally abstract away.
Audience: The SI team.
Nine files. One configuration specification.
What the Bank does.
Islamic Bank Architecture
10 Parts. Institution · Standards & Regulatory Foundation · Shari'ah Governance (ISSC, CSO, Internal Shari'ah Audit, 7-gate product approval) · Product Suite (AAOIFI contract suite) · Islamic Financial Model (5-step pooling, PER/IRR, profit-in-suspense, Two-Presentation Rule, FTP, segment P&L) · Capital, Liquidity & Prudential (IFSB-15, PSIA Art. 3.4 exclusion) · Two-Layer Principle · Disclosure Framework · Implementation Sequence · Glossary.
Who reads it: Board · Top Management · ISSC · External Auditor · the Parent · SI Teams.
Architecture Decisions
16 decisions (D-01 … D-16). Four-instrument stack · Retail reservation · ICAAP ownership · IFRS 9 default · ISSC constitution · CSO placement · ISA separation · Ongoing Shari'ah monitoring · Treasury standing authorities · Profit-pooling framework · PER/IRR · Profit-in-suspense · Charity Account routing · Two-Presentation Rule · Two-Layer Principle · and related rationale.
Who reads it: External Auditor (on challenge) · incoming CRO · ISSC scholars · peer regulators.
How the books are kept.
Financial Operating Model + COA
11 Parts. Five operating-model anchors · Architectural principles · COA architecture (7-digit C-SS-AAA-X, 686 leaves) · 19-dimension model · Cost-centre architecture (BB-DD-SS) · Profit-centre architecture (seven profit centres) · Cost-category framework · Fimple ↔ ERP integration · Reporting layer · Implementation sequence · Glossary.
Who reads it: Board · SI Teams · External Auditor · Regulatory Reporting · the Parent.
Operating Model Decisions
13 decisions (D-01 … D-13). Dimensional COA principle · Hybrid architecture · 7-digit natural-account format · BB-DD-SS cost centres · Separately-identified carve-outs · Profit-centre dimension · Four cost categories · Fimple ↔ ERP posting flow · ERP cost-allocation engine placement · Treasury Back Office under COO · Sub-ledger selection · Total Bank drafting rule · and related rationale.
Who reads it: External Auditor (on challenge) · ERP vendors · Fimple architects · Internal Audit.
21 parts · ~4,500 lines · one self-contained operational specification.
Parts 1–4 · Orientation
- 01Operating Model Architecture
- 02Architectural Principles
- 03COA: Structure and Format
- 04COA: Required Dimensions Matrix
Parts 5–10 · COA · Dimensions · Cost-centre · Profit-centre · Cost-category
- 05COA: Full Leaf-Level Inventory (686 leaves)
- 06Cost Master Inventory (51–59)
- 07Dimensional Model: Complete Value Sets
- 08Cost-Centre Architecture: Day-1 Sub-Dept Inventory
- 09Profit-Centre Architecture
- 10Cost-Category Framework + LoB Ladder P&L
Parts 11–18 · Islamic financial model · regulatory · integration · reporting · glossary
- 11Islamic Financial Model
- 12The Two-Presentation Rule for PSIA
- 13Regulatory Framework Reasoning
- 14Fimple ↔ ERP Integration
- 15Reporting Layer
- 16Implementation Sequence
- 17Cross-References to Companion Documents
- 18Glossary
Parts 19–21 · The embedded validation triad
- 19CBUAE BRF Cell-to-GL Traceability Matrix
- 20AAOIFI FAS 1 Line-Item-to-GL Traceability Matrix
- 21Pillar 3 / IFSB-4 / IFSB-22 Disclosure-to-GL Traceability Matrix
The three-leg validation triad.
CBUAE BRF
17 functional families · G-01 … G-44. Every cell of every banking return mapped to an (account-range × dimension-filter) GL query.
View Part 19 →AAOIFI FAS 1
Four Islamic-specific statements + AAOIFI overlay + FAS 27/28/30/32/33/34/35/38. FAS-G-01 … FAS-G-15.
View Part 20 →Pillar 3 · IFSB-4 · IFSB-22
Basel III + Islamic-bank-specific disclosures (IAH profile, PER/IRR, Mudarib fee, Shari'ah governance, RIA, Charity, Zakat). P3-G-01 … P3-G-10.
View Part 21 →CET1 · RWA · LCR · NSFR · PSIA balances · PER · IRR · Mudaraba ratio · Charity / Zakat / Restricted Investments · ECL by stage · defaults · Sukuk holdings — every one of these figures derives from the same GL query in all three Parts. If BRF, FAS 1, and Pillar 3 disagree on any of them, the books are wrong. This is the audit-defensibility proof.
Where the leaves and the cells live.
COA Master List — 686 leaves
The 686-leaf chart of accounts as structured data. 36 columns per leaf: class, sub-class, description, Fimple-active, ERP-active, AAOIFI FAS reference, IFRS reference, CBUAE BRF reference, Pillar 3 / IFSB-4 reference, and dimensional tags.
BRF · FAS 1 · Pillar 3 traceability
The three regulatory traceability matrices also embedded as Parts 19, 20, 21 of the SI Reference. Standalone copies for teams that need only their slice — External Auditor for FAS 1 review, Regulatory Reporting for BRF, Investor Relations for Pillar 3.
How to read nine files without drowning.
First — both CDDs together. CDD 01 + CDD 02. About two hours. The two documents are designed to read as one architectural orientation: what the Bank does and how the books are kept. Send them to a Board member and you are done.
Then — the SI Reference cover-to-cover. For anyone on the implementation team. Half a day for full depth. Parts 1–3 orientation; 4–7 COA + dimensions; 8–10 cost / profit / category; 11–13 Islamic financial model + regulatory reasoning; 14–16 integration + reporting + sequence.
The DRs only when challenging a design choice. The CDDs reference the rationale at D-XX; when someone — auditor, regulator, incoming CRO — wants to know why this way, the DR has it.
The CSV and matrices on demand. The CSV is queried when a leaf-level question surfaces. The three matrices are queried when BRF cell, FAS 1 line, or Pillar 3 template traceability is under review.
Who gets which cut.
What's locked. What's open.
Locked at v1.0
- Bank-level architecture — AAOIFI / IFSB / IFRS / CBUAE four-instrument stack
- Chart of Accounts — 7-digit C-SS-AAA-X format, 686 leaves
- 19-dimension model with posting-time enforcement
- Cost-centre architecture BB-DD-SS; four separately-identified CBUAE carve-outs
- Profit-centre architecture — seven profit centres, Total Bank drafting rule
- Four cost categories (A · B · C · D) driving the LoB ladder P&L
- Treasury split — Front Office at CIO; Back Office at COO
- Fimple ↔ ERP ownership — 1:1 natural-account mapping, daily dimensional tie-out
- The three-leg validation triad — Parts 19, 20, 21
Open / in flight
- ISSC ratification of pool-level Mudaraba ratios
- CBUAE buffer values (Capital Conservation, D-SIB where applicable) pending the first quarterly cycle
- ERP selection — Oracle Fusion Cloud vs Microsoft Dynamics 365 F&O (RFP in progress)
- Final paid-up capital recommendation — in flight
- ~70 logged gaps across the three matrices, mostly pending source-form access or ISSC ratification
The audit-defensibility proof.
Every CBUAE BRF cell. Every AAOIFI FAS 1 line item. Every Basel III Pillar 3 and IFSB-4 / IFSB-22 template. Derivable from a single query against the dimensionally complete general ledger. No offline reconciliation. No spreadsheet hand-stitching. No "regulatory mapping layer" intermediating between the books and the regulator.
That is the architectural commitment this pack makes. Operationalised across 686 leaves, 19 dimensions, seven profit centres, 22 departments, 87 BRF returns, 15 FAS 1 line-item families, 19 Pillar 3 templates — all consistent, all verifiable, all auditable from one source of truth.
asim.junaidi@pollenhub.co