BCCL Circulars
| Issue Date | No. | Description | Addressee |  |
|---|---|---|---|---|
| 2024/02/07 | 4 | Foreign Exchange Positions | Financial Institutions External Auditors |  |
| 2023/11/27 | 300 | Foreign Exchange Positions | Banks External Auditors | |
| 2021/09/03 | 1 | Implementation of BCCL circular 222 dated 18/8/2000 and 272 dated 27/10/2011 by Institutions Engaged with Electronic Financial Operattions | Institutions Engaged with Electronic Financial Operations | |
| 2020/10/01 | 299 | Computation of Capital Adequacy Ratios | Banks External Auditors | |
| 2020/06/16 | 298 | Appointment of Chairman and Board Members of the BCCL | Banks Financial Institutions Exchange Institutions External Auditors | |
| 2018/09/13 | 297 | Computation of LBP "Loan to Deposits Ratio" | Banks | |
| 2018/06/04 | 296 | Profits allocated to non Distributable General Reserves | Banks Financial Institutions | |
| 2018/04/26 | 295 | Liquidity Coverage Ratio | Banks | |
| 2017/12/28 | 294 | Recovery plan | Banks | |
| 2017/12/28 | 293 | IFRS9 and related disclosures | Banks Financial Institutions External Auditors | |
| 2017/12/28 | 292 | Strategy and Business Plan | Banks | |
| 2017/12/05 | 291 | Monitoring of interest subsidized loans | Banks Financial Institutions | |
| 2017/12/04 | 290 | Fixed Long FX Positions | Banks | |
| 2017/10/25 | 289 | Academic, Professional, and Ethical Qualifications | Banks Financial Institutions | |
| 2017/08/10 | 9 | Financial Statements of Exchange Institutions | Exchange Institutions | |
| 2017/03/21 | 288 | Computation of the maximum limit of the ratio of loans and placements in sovereign and non-sovereign bonds in foreign currencies to customers’ deposits in foreign currencies at related entities abroad | Banks | |
| 2017/03/15 | 287 | Participation of banks in startup companies, incubators, accelerators, venture capital and holding companies | Banks External Auditors | |
| 2017/01/27 | 1 | Conditions for lending as per articles 183 and 184 of the Law of Money and Credit | Specialized Lending Entities (Credit Counters) | |
| 2016/09/05 | 3 | Reporting to BCCL on fraud, misconduct and material incidents | Financial Institutions | |
| 2016/05/13 | 286 | Borrowers accounts frozen or closed in conformity with the laws, regulations, procedures, sanctions and restrictions adopted by international legal organizations or by the sovereign authorities | Banks Financial Institutions | |
| 2016/03/31 | 285 | Subsidized Loans in arrears | Banks Financial Institutions | |
| 2016/02/15 | 284 | Restructuring of Loans | Banks Financial Institutions | |
| 2015/10/06 | 283 | Internal Capital Adequacy Assessment Process | Banks | |
| 2015/03/27 | 282 | Appointment of Chairman and Board Members of the BCCL | Banks Financial Institutions Exchange Institutions External Auditors | |
| 2015/03/05 | 281 | Principles for carrying out Banking and Financial Operations with clients | Banks Financial Institutions | |
| 2015/01/02 | 280 | Retail Loans Classification and Provisioning Guidelines | Banks Financial Institutions External Auditors | |
| 2014/10/20 | 279 | Maximum Limits on Related Party Lending as per article 152 of Law of Money and Credit | Banks Financial Institutions External Auditors | |
| 2014/05/21 | 277 | Tier One Capital for computation of Regulatory Limits | Banks | |
| 2013/10/07 | 31 | Deadline to submit audit reports of brokerage firms | External Auditors | |
| 2013/06/21 | 276 | Computation of maximum lending limits | Banks | |
| 2013/01/29 | 275 | Core Principles of Liquidity Risk Management | Banks Financial Institutions | |
| 2012/12/27 | 274 | Net credit exposure to one correspondent bank abroad | Banks Financial Institutions | |
| 2012/11/10 | 273 | Credit transparency rules and conditions | Banks Financial Institutions | |
| 2011/10/27 | 272 | IT security in banks, financial institutions and brokerage firms | Banks Financial Institutions Other Institutions | |
| 2011/09/21 | 271 | Internal Control and Internal Audit | Banks Financial Institutions External Auditors | |
| 2011/06/10 | 269 | Investments, placements and participations of investment banks | Banks External Auditors | |
| 2011/02/17 | 267 | Acquisition of foreclosed assets as per article 154 of the Law of Money and Credit | Banks | |
| 2010/11/25 | 266 | Reporting of Legal Conflicts | Banks Financial Institutions Other Institutions | |
| 2010/08/18 | 264 | Summary of Obligatory Reserve Requirements as per BDL Basic Circ. No. 84 and its amendments | Banks | |
| 2010/03/17 | 263 | Appointment of Chairman and Board Members of the BCCL | Banks Financial Institutions Exchange Institutions External Auditors Other Institutions | |
| 2009/12/16 | 30 | Guidelines on Joint Audit | External Auditors | |
| 2009/12/15 | 262 | Risk management Function | Banks Financial Institutions | |
| 2009/08/21 | 261 | Credit Risk Mitigation Techniques | Banks | |
| 2007/10/08 | 257 | Computation of Equity to cover operational risk | Banks | |
| 2007/09/26 | 256 | Computation of Equity to cover Market Risk | Banks External Auditors | |
| 2007/08/03 | 255 | Loans provided by BDL to Banks & Financial Institutions | Banks Financial Institutions | |
| 2007/07/18 | 254 | Istisnah transactions of Islamic Banks | Banks | |
| 2007/04/11 | 253 | Bai’salam operations carried out by Islamic Banks | Banks | |
| 2006/09/14 | 252 | Operational risk management as per Basel Requirements | Banks Financial Institutions External Auditors | |
| 2006/05/29 | 251 | Computation of prudential limits as per articles 152 & 153 of the Law of Money and Credit | Banks Financial Institutions | |
| 2006/05/23 | 250 | Interest Rate Risk management in banks and financial institutions | Banks Financial Institutions External Auditors | |
| 2006/03/07 | 249 | Moudaraba Operations Carried out by Islamic Banks | Banks | |
| 2005/10/31 | 247 | “Ijarah and Ijarah muntahia bittamleek” carried out by Islamic Banks | Banks | |
| 2005/07/13 | 246 | “Musharaka” transactions executed by the Islamic Banks | Banks | |
| 2005/02/02 | 243 | Appointment of Chairman and Board Members of the BCCL | Banks Financial Institutions Exchange Institutions External Auditors Other Institutions | |
| 2004/06/30 | 242 | Principles of Risk Management | Banks Financial Institutions External Auditors | |
| 2004/01/21 | 241 | Settlements of Non - Performing Loans Portfolio as at 30/6/2003 | Banks Financial Institutions External Auditors | |
| 2002/10/23 | 238 | Credit Files and other requirements for loan origination and processing | Banks Financial Institutions | |
| 2002/03/13 | 236 | Net Liquid Asset Ratio in foreign currencies | Banks | |
| 2001/08/07 | 233 | Securitized Loans in foreign currencies | Banks Financial Institutions Other Institutions | |
| 2000/08/18 | 222 | IT Security Guidelines | Banks Financial Institutions Other Institutions | |
| 2000/04/26 | 29 | Allocation of Annual Profits of banks | External Auditors | |
| 2000/04/20 | 221 | Distribution of Dividends | Banks | |
| 2000/02/25 | 8 | Organization of the business of exchange institutions | Exchange Institutions | |
| 2000/02/18 | 27 | Special Report on Anti - Money Laundering | External Auditors | |
| 2000/02/02 | 219 | Appointment of Chairman and Board Members of the BCCL | Banks Financial Institutions Exchange Institutions External Auditors Other Institutions | |
| 2000/01/25 | 26 | Compliance of banks with AML procedures agreed upon with the Association of Banks | External Auditors | |
| 1999/09/29 | 25 | Classification of loans | External Auditors | |
| 1999/06/29 | 214 | Changes in Senior Management | Banks Financial Institutions Other Institutions | |
| 1998/09/24 | 208 | Accounting and Valuation of Collective Investment Schemes | Banks Financial Institutions External Auditors Other Institutions | |
| 1998/08/07 | 206 | Providing BCCL with copies of Published Financial Statements | Banks Financial Institutions | |
| 1998/08/06 | 205 | Disclosure of Introducing Brokerage Transactions in Off-Balance Sheet | Banks Financial Institutions External Auditors Other Institutions | |
| 1998/07/27 | 7 | Financial Statements of Exchange Institutions | Exchange Institutions | |
| 1997/08/04 | 199 | Published Annual Financial Statements for Listed Banks | Banks External Auditors | |
| 1997/07/10 | 23 | Addressing BCC circular No.21 to Financial Institutions | External Auditors | |
| 1997/03/10 | 195 | Published Quarterly Financial Statements for Listed Banks | Banks External Auditors | |
| 1996/01/27 | 188 | Transfer of Tangible Assets to Real Estate Companies against shares issued by these companies | Banks | |
| 1995/04/03 | 180 | Disclosure of Securities Lending, Repo and Reverse Repo Transactions | Banks Financial Institutions | |
| 1995/01/16 | 174 | Revaluation of Fixed Assets acquired under the provisions of article 153 of the Law of Money and Credit | Banks | |
| 1994/09/12 | 173 | Revaluation of Foreclosed Assets subject to article 154 of the Law of Money and Credit | Banks | |
| 1994/07/25 | 21 | Audit reports of banks | External Auditors | |
| 1994/01/24 | 20 | Auditing compliance with BCC Circular No. 149 dated 7/8/1991 | External Auditors | |
| 1992/12/07 | 157 | Restrictions on changing the currency of provisions on doubtful loans without the prior consent of the BCCL | Banks | |
| 1991/08/09 | 19 | Interest on doubtful Loans and Provisions | External Auditors | |
| 1991/02/11 | 17 | Guidelines to auditors for the preparation of audit reports | External Auditors | |
| 1990/10/22 | 15 | Guidelines to auditors for the preparation of audit reports | External Auditors | |
| 1984/07/17 | 94 | Submission of Auditors Reports in Arabic Language | Banks | |
| 1983/04/05 | 80 | Internal Control on FX Transactions | Banks | |
| 1981/12/17 | 68 | Recording Precious metals transactions of clients in Off Balance Sheet statement | Banks | |
| 1968/11/27 | 11 | Informing BCCL of fraud, misconduct and material incidents | Banks | |
| Issue Date | No. | Description | Addressee | |
|---|---|---|---|---|
| 2024/02/07 | 4 | Foreign Exchange Positions | Financial Institutions,External Auditors | |
| 2023/11/27 | 300 | Foreign Exchange Positions | Banks,External Auditors | |
| 2021/09/03 | 1 | Implementation of BCCL circular 222 dated 18/8/2000 and 272 dated 27/10/2011 by Institutions Engaged with Electronic Financial Operattions | Institutions Engaged with Electronic Financial Operations | |
| 2020/10/01 | 299 | Computation of Capital Adequacy Ratios | Banks,External Auditors | |
| 2020/06/16 | 298 | Appointment of Chairman and Board Members of the BCCL | Banks,Financial Institutions,Exchange Institutions,External Auditors | |
| 2018/09/13 | 297 | Computation of LBP "Loan to Deposits Ratio" | Banks | |
| 2018/06/04 | 296 | Profits allocated to non Distributable General Reserves | Banks,Financial Institutions | |
| 2018/04/26 | 295 | Liquidity Coverage Ratio | Banks | |
| 2017/12/28 | 294 | Recovery plan | Banks | |
| 2017/12/28 | 293 | IFRS9 and related disclosures | Banks,Financial Institutions,External Auditors | |
| 2017/12/28 | 292 | Strategy and Business Plan | Banks | |
| 2017/12/05 | 291 | Monitoring of interest subsidized loans | Banks,Financial Institutions | |
| 2017/12/04 | 290 | Fixed Long FX Positions | Banks | |
| 2017/10/25 | 289 | Academic, Professional, and Ethical Qualifications | Banks,Financial Institutions | |
| 2017/08/10 | 9 | Financial Statements of Exchange Institutions | Exchange Institutions | |
| 2017/03/21 | 288 | Computation of the maximum limit of the ratio of loans and placements in sovereign and non-sovereign bonds in foreign currencies to customers’ deposits in foreign currencies at related entities abroad | Banks | |
| 2017/03/15 | 287 | Participation of banks in startup companies, incubators, accelerators, venture capital and holding companies | Banks,External Auditors | |
| 2017/01/27 | 1 | Conditions for lending as per articles 183 and 184 of the Law of Money and Credit | Specialized Lending Entities (Credit Counters) | |
| 2016/09/05 | 3 | Reporting to BCCL on fraud, misconduct and material incidents | Financial Institutions | |
| 2016/05/13 | 286 | Borrowers accounts frozen or closed in conformity with the laws, regulations, procedures, sanctions and restrictions adopted by international legal organizations or by the sovereign authorities | Banks,Financial Institutions | |
| 2016/03/31 | 285 | Subsidized Loans in arrears | Banks,Financial Institutions | |
| 2016/02/15 | 284 | Restructuring of Loans | Banks,Financial Institutions | |
| 2015/10/06 | 283 | Internal Capital Adequacy Assessment Process | Banks | |
| 2015/03/27 | 282 | Appointment of Chairman and Board Members of the BCCL | Banks,Financial Institutions,Exchange Institutions,External Auditors | |
| 2015/03/05 | 281 | Principles for carrying out Banking and Financial Operations with clients | Banks,Financial Institutions | |
| 2015/01/02 | 280 | Retail Loans Classification and Provisioning Guidelines | Banks,Financial Institutions,External Auditors | |
| 2014/10/20 | 279 | Maximum Limits on Related Party Lending as per article 152 of Law of Money and Credit | Banks,Financial Institutions,External Auditors | |
| 2014/05/21 | 277 | Tier One Capital for computation of Regulatory Limits | Banks | |
| 2013/10/07 | 31 | Deadline to submit audit reports of brokerage firms | External Auditors | |
| 2013/06/21 | 276 | Computation of maximum lending limits | Banks | |
| 2013/01/29 | 275 | Core Principles of Liquidity Risk Management | Banks,Financial Institutions | |
| 2012/12/27 | 274 | Net credit exposure to one correspondent bank abroad | Banks,Financial Institutions | |
| 2012/11/10 | 273 | Credit transparency rules and conditions | Banks,Financial Institutions | |
| 2011/10/27 | 272 | IT security in banks, financial institutions and brokerage firms | Banks,Financial Institutions,Other Institutions | |
| 2011/09/21 | 271 | Internal Control and Internal Audit | Banks,Financial Institutions,External Auditors | |
| 2011/06/10 | 269 | Investments, placements and participations of investment banks | Banks,External Auditors | |
| 2011/02/17 | 267 | Acquisition of foreclosed assets as per article 154 of the Law of Money and Credit | Banks | |
| 2010/11/25 | 266 | Reporting of Legal Conflicts | Banks,Financial Institutions,Other Institutions | |
| 2010/08/18 | 264 | Summary of Obligatory Reserve Requirements as per BDL Basic Circ. No. 84 and its amendments | Banks | |
| 2010/03/17 | 263 | Appointment of Chairman and Board Members of the BCCL | Banks,Financial Institutions,Exchange Institutions,External Auditors,Other Institutions | |
| 2009/12/16 | 30 | Guidelines on Joint Audit | External Auditors | |
| 2009/12/15 | 262 | Risk management Function | Banks,Financial Institutions | |
| 2009/08/21 | 261 | Credit Risk Mitigation Techniques | Banks | |
| 2007/10/08 | 257 | Computation of Equity to cover operational risk | Banks | |
| 2007/09/26 | 256 | Computation of Equity to cover Market Risk | Banks,External Auditors | |
| 2007/08/03 | 255 | Loans provided by BDL to Banks & Financial Institutions | Banks,Financial Institutions | |
| 2007/07/18 | 254 | Istisnah transactions of Islamic Banks | Banks | |
| 2007/04/11 | 253 | Bai’salam operations carried out by Islamic Banks | Banks | |
| 2006/09/14 | 252 | Operational risk management as per Basel Requirements | Banks,Financial Institutions,External Auditors | |
| 2006/05/29 | 251 | Computation of prudential limits as per articles 152 & 153 of the Law of Money and Credit | Banks,Financial Institutions | |
| 2006/05/23 | 250 | Interest Rate Risk management in banks and financial institutions | Banks,Financial Institutions,External Auditors | |
| 2006/03/07 | 249 | Moudaraba Operations Carried out by Islamic Banks | Banks | |
| 2005/10/31 | 247 | “Ijarah and Ijarah muntahia bittamleek” carried out by Islamic Banks | Banks | |
| 2005/07/13 | 246 | “Musharaka” transactions executed by the Islamic Banks | Banks | |
| 2005/02/02 | 243 | Appointment of Chairman and Board Members of the BCCL | Banks,Financial Institutions,Exchange Institutions,External Auditors,Other Institutions | |
| 2004/06/30 | 242 | Principles of Risk Management | Banks,Financial Institutions,External Auditors | |
| 2004/01/21 | 241 | Settlements of Non - Performing Loans Portfolio as at 30/6/2003 | Banks,Financial Institutions,External Auditors | |
| 2002/10/23 | 238 | Credit Files and other requirements for loan origination and processing | Banks,Financial Institutions | |
| 2002/03/13 | 236 | Net Liquid Asset Ratio in foreign currencies | Banks | |
| 2001/08/07 | 233 | Securitized Loans in foreign currencies | Banks,Financial Institutions,Other Institutions | |
| 2000/08/18 | 222 | IT Security Guidelines | Banks,Financial Institutions,Other Institutions | |
| 2000/04/26 | 29 | Allocation of Annual Profits of banks | External Auditors | |
| 2000/04/20 | 221 | Distribution of Dividends | Banks | |
| 2000/02/25 | 8 | Organization of the business of exchange institutions | Exchange Institutions | |
| 2000/02/18 | 27 | Special Report on Anti - Money Laundering | External Auditors | |
| 2000/02/02 | 219 | Appointment of Chairman and Board Members of the BCCL | Banks,Financial Institutions,Exchange Institutions,External Auditors,Other Institutions | |
| 2000/01/25 | 26 | Compliance of banks with AML procedures agreed upon with the Association of Banks | External Auditors | |
| 1999/09/29 | 25 | Classification of loans | External Auditors | |
| 1999/06/29 | 214 | Changes in Senior Management | Banks,Financial Institutions,Other Institutions | |
| 1998/09/24 | 208 | Accounting and Valuation of Collective Investment Schemes | Banks,Financial Institutions,External Auditors,Other Institutions | |
| 1998/08/07 | 206 | Providing BCCL with copies of Published Financial Statements | Banks,Financial Institutions | |
| 1998/08/06 | 205 | Disclosure of Introducing Brokerage Transactions in Off-Balance Sheet | Banks,Financial Institutions,External Auditors,Other Institutions | |
| 1998/07/27 | 7 | Financial Statements of Exchange Institutions | Exchange Institutions | |
| 1997/08/04 | 199 | Published Annual Financial Statements for Listed Banks | Banks,External Auditors | |
| 1997/07/10 | 23 | Addressing BCC circular No.21 to Financial Institutions | External Auditors | |
| 1997/03/10 | 195 | Published Quarterly Financial Statements for Listed Banks | Banks,External Auditors | |
| 1996/01/27 | 188 | Transfer of Tangible Assets to Real Estate Companies against shares issued by these companies | Banks | |
| 1995/04/03 | 180 | Disclosure of Securities Lending, Repo and Reverse Repo Transactions | Banks,Financial Institutions | |
| 1995/01/16 | 174 | Revaluation of Fixed Assets acquired under the provisions of article 153 of the Law of Money and Credit | Banks | |
| 1994/09/12 | 173 | Revaluation of Foreclosed Assets subject to article 154 of the Law of Money and Credit | Banks | |
| 1994/07/25 | 21 | Audit reports of banks | External Auditors | |
| 1994/01/24 | 20 | Auditing compliance with BCC Circular No. 149 dated 7/8/1991 | External Auditors | |
| 1992/12/07 | 157 | Restrictions on changing the currency of provisions on doubtful loans without the prior consent of the BCCL | Banks | |
| 1991/08/09 | 19 | Interest on doubtful Loans and Provisions | External Auditors | |
| 1991/02/11 | 17 | Guidelines to auditors for the preparation of audit reports | External Auditors | |
| 1990/10/22 | 15 | Guidelines to auditors for the preparation of audit reports | External Auditors | |
| 1984/07/17 | 94 | Submission of Auditors Reports in Arabic Language | Banks | |
| 1983/04/05 | 80 | Internal Control on FX Transactions | Banks | |
| 1981/12/17 | 68 | Recording Precious metals transactions of clients in Off Balance Sheet statement | Banks | |
| 1968/11/27 | 11 | Informing BCCL of fraud, misconduct and material incidents | Banks | |
