Central Bank of Lebanon Basic Decision No. 7723 on Bank Status

461

Old Number 1870 Text / Section / 1 R / 76 T / 2026-1-31

Basic Circular for Banks No. 76 Also addressed to Financial Institutions, Financial Intermediation Institutions 1 and Financial Leasing Companies

We enclose herewith a copy of Basic Decision No. 7723 dated 2000/12/2 regarding the status of banks.

Beirut, on 2 December 2000 Governor of the Central Bank of Lebanon Riad Toufic Salamah

1 - Addressed to financial institutions, financial intermediation institutions, and financial leasing companies pursuant to Intermediary Decision No. 8021 dated 2002/1/10 (Intermediary Circular No. 9).

462

Basic Decision No. 7723 Status of Banks

The Governor of the Central Bank of Lebanon,

Pursuant to the Monetary and Loan Law, and in particular Article 146 thereof,

And pursuant to the decision taken by the Central Council in its session held on 30/11/2000.

Decides as follows:

Article 1: All banks operating in Lebanon are requested to adopt Form 2010 (Assets - Liabilities - Off-Balance Sheet - Asset Appendix - Liability Appendix) prepared 2 by the Central Bank of Lebanon and the Banking Control Commission, in order to organize: -1 The final monthly and annual statements of Lebanon branches. -2 The final monthly and annual statements of foreign branches. -3 The final monthly and annual statements of Lebanon and foreign branches. -4 The final consolidated monthly and annual statements. -5 The final monthly and annual statements 3 for each of the "Affiliated Units" defined in the regulatory texts issued by the Central Bank of Lebanon, considering that the branches of the concerned bank located in one country as a single "affiliated unit".

1 - This article was amended by Article 1 of Intermediary Decision No. 9902 dated 2008/5/14 (Intermediary Circular No. 164). 2 - The beginning of this article was amended by Article 1 of Intermediary Decision No. 12750 dated 2018/1/15 (Intermediary Circular No. 484), which takes effect as of the statement frozen on 28/2/2018. 3 - Article 5 of Intermediary Decision No. 9902 dated 2008/5/14 (Intermediary Circular No. 164) stipulated the following: "This decision takes effect as of the statement frozen on 31/5/2008, with the exception that: -1 The statement mentioned in item (5) of Article 1 of this decision, frozen on 31/12/2007, is to be sent within a maximum deadline of 31/5/2008. -2 The list of "Affiliated Units" mentioned in item (5) of Article 2 of this decision is to be sent within a maximum deadline of 20/5/2008."

463

Text / Section / 1 R / 76 T / 2025-12-31 6 1 - The monthly statement of Lebanon branches regarding New Funds within the meaning of Basic Decision No. 13548 dated 2019/4/19, which were transferred from abroad and/or received in cash in foreign currencies after the date of 17/10/2019.

2 Article 2: Banks are required to provide the Banking Control Commission and the Economics Department 3 in the Central Bank of Lebanon with the following:

1 4

• The monthly statements specified in items (1), (2), (3), (4), and (6) of Article 1 above, electronically via the project for electronic transmission of statistical reports (eSTR) within a deadline of ten days and printed within a deadline of twelve days from the date these statements are frozen.

2 5

• The final annual statements specified in items (1), (2), (3), and (4) of Article 1 of this decision, electronically, via the project for electronic transmission of statistical reports (eSTR) and printed within a maximum deadline of the end of June of each year.

-3 The monthly statements specified in item (5) of Article 1 of this decision, electronically, via the project for electronic transmission of statistical reports (eSTR) within a deadline of ten days and printed within a deadline of twelve days from the date these statements are frozen.

-4 The final annual statements specified in item (5) of Article 1 of this decision, electronically, via the project for electronic transmission of statistical reports (eSTR) and printed within a maximum deadline of the end of June of each year.

1 - This item was added by Article 1 of Intermediary Decision No. 13370 dated 2021/10/19 (Intermediary Circular No. 598), then amended by Article 3 of Intermediary Decision No. 13799 dated 2026/1/21 (Intermediary Circular No. 756). 2 - This article was amended by Article 2 of Intermediary Decision No. 9902 dated 2008/5/14 (Intermediary Circular No. 164). 3 - The name of this directorate was amended to become "Economics Department" instead of "Directorate of Statistics and Economic Research" pursuant to Decision No. 13779 dated 28/11/2025. 4 - This item was amended by Article 2 of Intermediary Decision No. 13370 dated 2021/10/19 (Intermediary Circular No. 598), which takes effect as of the statement frozen on 31/10/2021. 5 - This item was amended by Article 2 of Intermediary Decision No. 12750 dated 2018/1/15 (Intermediary Circular No. 484), which takes effect as of the statement frozen on 28/2/2018.

464 -5 The list of "Affiliated Units" 1 prepared according to the form attached to this decision is attached to the final monthly and annual statements mentioned in item (5) of Article 1 of this decision and upon any modification to this list.

3 Article 3: Banks are required to:

-1 Prepare financial data for "Affiliated Units" abroad on an individual or consolidated basis, as applicable, i.e., in the case of branches of the "Affiliated Unit" or the existence of banks or financial institutions or any other companies whose financial data are subject to consolidation with the data belonging to the concerned "Affiliated Unit". -2 Include all accounts, in "Affiliated Units", registered in the host country's currency and other foreign currencies under the item "Non-residents equivalent to foreign currencies in Lebanese Lira". Accounts in Lebanese Lira in these units are included in the item "Non-residents in Lebanese Lira", specifically regarding the status of "Affiliated Units" abroad or statements that include "Affiliated Units" accounts (foreign branches, Lebanon and foreign branches, consolidated statements).

4 Article 4: The following regulatory texts issued by the Central Bank of Lebanon are repealed 4 : 1 - Circular for Banks No. 484 dated 22/6/1984. 2 - Circular for Banks No. 808 dated 14/6/1988. 3 - Circular for Banks No. 991 dated 26/11/1990. 4 - Circular for Banks and Financial Institutions No. 1160 dated 26/3/1993. 5 - Circular for Banks and Financial Institutions No. 1201 dated 19/10/1993.

1 - Article 5 of Intermediary Decision No. 9902 dated 2008/5/14 (Intermediary Circular No. 164) stipulated the following: "This decision takes effect as of the statement frozen on 31/5/2008, with the exception that: 1 - The statement mentioned in item (5) of Article 1 of this decision, frozen on 31/12/2007, is to be sent within a maximum deadline of 31/5/2008. -2 The list of "Affiliated Units" mentioned in item (5) of Article 2 of this decision is to be sent within a maximum deadline of 30/5/2008." 2 - This article was added by Article 4 of Intermediary Decision No. 9902 dated 2008/5/14 (Intermediary Circular No. 164). 3 - The numbering of this article was amended to become "Fourth" instead of "Third" by Article 3 of Intermediary Decision No. 9902 dated 2008/5/14 (Intermediary Circular No. 164). 4 - The circular numbers are according to the old numbering.

465

Text / Section / 1 R / 76 T / 2025-12-31 6 - Decision No. 7273 dated 15/4/1999 subject to Circular for Banks No. 1718 dated 15/4/1999. 7 - Decision No. 7550 dated 30/3/2000 subject to Circular for Banks No. 1812 dated 30/3/2000.

1 Article 5: This decision takes effect immediately upon its issuance.

2 Article 6: This decision is published in the Official Gazette.

Beirut, on 2 December 2000 Governor of the Central Bank of Lebanon Riad Toufic Salamah

1 - The numbering of this article was amended to become "Fifth" instead of "Fourth" by Article 3 of Intermediary Decision No. 9902 dated 2008/5/14 (Intermediary Circular No. 164). 2 - The numbering of this article was amended to become "Sixth" instead of "Fifth" by Article 3 of Intermediary Decision No. 9902 dated 2008/5/14 (Intermediary Circular No. 164).

466

Central Bank of Lebanon Economics Department 1 Form 2010

Assets Sorting Number Amounts in Thousands of Liras In Lebanese Lira In Foreign Currencies Item Resident Non-resident Resident Non-resident Total

10100 Cash 10101 Of which: In US Dollars 10102 Of which: In Euros 10200+10226+10205 10200 10200 Accounts with the Central Bank of Lebanon and other issuing institutions 10214+10212+10211+10209+10206 10205 Performing cash accounts that have not experienced and those that experienced a significant increase in credit risk 10206 Demand funds 10209 Time placements 10211 Accounts with other debtors 10212 Accrued interest not yet due 10214 Less: Expected credit loss allowance 10229+10227 10226 10226 Non-performing cash accounts that experienced a decline in their credit value 10227 Total non-performing cash accounts 10228 Of which: Accrued interest 10229 Less: Expected credit loss allowance 10250+10233+10240 10230 10230 Certificates of Deposit (Central Bank of Lebanon and other issuing institutions) 10231 Of which: Principal due and remaining one year or less Fair value classified Certificates of Deposit against profit and loss 10240 accounts 10235+10234 10233 Fair value classified Certificates of Deposit against other comprehensive income 10233 elements Performing Certificates of Deposit that have not experienced and those that experienced a significant increase 10234 in credit risk 10235 Non-performing Certificates of Deposit that experienced a decline in their credit value 10255+10266 10250 10250 Amortized Cost classified Certificates of Deposit 10260+10262+10263+10264+10265 10266 Performing Certificates of Deposit that have not experienced and those that experienced a significant increase 10266 in credit risk 10265 Nominal Value 10264 Premiums 10263 Less: Discounts 10262 Accrued interest not yet due 10260 Less: Expected credit loss allowance 10258+10256 10255

1 - The last amendment to this form was entered by Intermediary Decision No. 13181 dated 2020/1/16 (Intermediary Circular No. 538), which takes effect as of the statement frozen on 31/1/2020.

467 Form 2010 Assets Sorting Number Amounts in Thousands of Liras In Lebanese Lira In Foreign Currencies Item Resident Non-resident Resident Non-resident Total

Text / Section / 1 R / 76 T / 2025-12-31 10255 Non-performing Certificates of Deposit that experienced a decline in their credit value 10256 Total non-performing Certificates of Deposit 10257 Of which: Accrued interest 10258 Less: Expected credit loss allowance 14090+14020+14060 14000 14000 Lebanese Treasury Bonds and other government bonds 14001 Of which: Principal due and remaining one year or less Fair value classified Treasury Bonds against profit and loss 14060 accounts 14022+14021 14020 Fair value classified Treasury Bonds against other comprehensive income 14020 elements Performing Treasury Bonds that have not experienced and those that experienced a significant increase 14021 in credit risk 14022 Non-performing Treasury Bonds that experienced a decline in their credit value 14080+14070 14090 14090 Amortized Cost classified Treasury Bonds 14075+14074+14073+14072+14071 14070 Performing Treasury Bonds that have not experienced and those that experienced a significant increase 14070 in credit risk 14071 Nominal Value 14072 Premiums 14073 Less: Discounts 14074 Accrued interest not yet due 14075 Less: Expected credit loss allowance 14083+14081 14080 14080 Non-performing Treasury Bonds that experienced a decline in their credit value 14081 Total non-performing Treasury Bonds 14082 Of which: Accrued interest 14083 Less: Expected credit loss allowance 13500+14550 14500 14500 Accounts with the Financial Sector 14400+10700+10500+10400 14550 14550 Accounts with the Unaffiliated Financial Sector 10495+10408 10400 10400 Commercial Banks 10408 +10470+10460+10450+10440+10420+10410 10485+10480 Performing Commercial Bank accounts that have not experienced and those that experienced 10408 a significant increase in credit risk 10410 Demand accounts 10420 Time placements 10440 Financial loans granted 10450 Accounts given as collateral 10460 Debtor accounts against creditor accounts 10461 Of which: Coverage for exchange operations 10470 Financial assets held in custody or repurchase agreements 10480 Accrued interest not yet due 10485 Less: Expected credit loss allowance

468 Form 2010 Assets Sorting Number Amounts in Thousands of Liras In Lebanese Lira In Foreign Currencies Item Resident Non-resident Resident Non-resident Total

10498+10496 10495 Non-performing Commercial Bank accounts that experienced a decline in 10495 their credit value 10496 Total non-performing Commercial Bank accounts 10497 Of which: Accrued interest 10498 Less: Expected credit loss allowance 10596+10509 10500 10500 Medium and Long-Term Refinancing Banks 10509 +10560+10555+10550+10540+10520+10510 10585+10580 Performing Medium and Long-Term Refinancing Bank accounts that have 10509 not experienced and those that experienced a significant increase in credit risk 10510 Demand accounts 10520 Time placements 10540 Financial loans granted 10550 Accounts given as collateral 10555 Debtor accounts against creditor accounts 10556 Of which: Coverage for exchange operations 10560 Financial assets held in custody or repurchase agreements 10580 Accrued interest not yet due 10585 Less: Expected credit loss allowance 10599+10597 10596 Non-performing Medium and Long-Term Refinancing Bank accounts 10596 that experienced a decline in their credit value 10597 Total non-performing Commercial Bank accounts 10598 Of which: Accrued interest 10599 Less: Expected credit loss allowance 10786+10709 10700 10700 Registered Financial Institutions 10701 Of which: Institutions with special privileges (SOFI) 10709 +10765+10760+10750+10740+10720+10710 10785+10768 Performing accounts of Registered Financial Institutions that have not experienced and those 10709 that experienced a significant increase in credit risk 10710 Demand accounts 10720 Time placements 10740 Financial loans granted 10750 Debtor accounts against creditor accounts 10751 Of which: Coverage for exchange operations 10760 Accounts given as collateral 10765 Financial assets held in custody or repurchase agreements 10768 Accrued interest not yet due 10785 Less: Expected credit loss allowance 10789+10787 10786 Non-performing accounts of Registered Financial Institutions that experienced a decline in 10786 their credit value 10787 Total non-performing accounts of Registered Financial Institutions 10788 Of which: Accrued interest 10789 Less: Expected credit loss allowance

469 Form 2010 Assets Sorting Number Amounts in Thousands of Liras In Lebanese Lira In Foreign Currencies Item Resident Non-resident Resident Non-resident Total

Text / Section / 1 R / 76 T / 2025-12-31 14490+14405 14400

470 Form 2010 Assets Sorting Number Amounts in Thousands of Liras In Lebanese Lira In Foreign Currencies Item Resident Non-resident Resident Non-resident Total

14400 Other Financial Sector Institutions (Regional and International bodies, Multilateral Development Banks, Insurance Companies, Exchange Institutions, Intermediation Institutions, Financial Leasing, Refinancing Counters, Collective Investment Institutions, Electronic Transfer Institutions..) 14405 +14460+14450+14440+14430+14420+14410 14480+14470 Performing accounts of Other Financial Sector Institutions that have not experienced 14405 and those that experienced a significant increase in credit risk 14410 Demand accounts 14420 Time placements 14430 Financial loans granted 14440 Accounts given as collateral 14450 Debtor accounts against creditor accounts 14451 Of which: Coverage for exchange operations 14460 Financial assets held in custody or repurchase agreements 14470 Accrued interest not yet due 14480 Less: Expected credit loss allowance 14493+14491 14490 Non-performing accounts of Other Financial Sector Institutions that experienced 14490 a decline in their credit value 14491 Total non-performing accounts of Other Financial Sector Institutions 14492 Of which: Accrued interest 14493 Less: Expected credit loss allowance 13000+12900 13500 13500 Accounts with the Affiliated Financial Sector 12930+12902 12900 12900 Foreign Branches 12902 +12909+12907+12906+12905+12904+12903 12911+12910 Accounts of Foreign Branches that have not experienced and those that experienced a 12902 significant increase in credit risk 12903 Demand accounts 12904 Time placements 12905 Accounts given as collateral 12906 Other accounts 12907 Debtor accounts against creditor accounts 12908 Of which: Coverage for exchange operations 12909 Financial assets held in custody or repurchase agreements 12910 Accrued interest not yet due 12911 Less: Expected credit loss allowance 12933+12931 12930 Non-performing accounts of Foreign Branches that experienced a decline in 12930 their credit value 12931 Total Foreign Branch accounts non-performing 12932 Of which: Accrued interest 12933 Less: Expected credit loss allowance 13096+13009 13000 13000 Head Office, Parent Institution, Sister and Affiliated Banks and Financial Institutions

471 Form 2010 Assets Sorting Number Amounts in Thousands of Liras In Lebanese Lira In Foreign Currencies Item Resident Non-resident Resident Non-resident Total

Text / Section / 1 R / 76 T / 2025-12-31 13009 +13070+13060+13050+13040+13020+13010 13085+13080 13009 Accounts of Head Office, Parent Institution, Sister and Affiliated Banks and Affiliated Units that have not experienced and those that experienced a significant increase in credit risk 13010 Demand accounts 13020 Time placements 13040 Financial loans granted 13050 Accounts given as collateral 13060 Debtor accounts against creditor accounts 13061 Of which: Coverage for exchange operations 13070 Financial assets held in custody or repurchase agreements 13080 Accrued interest not yet due 13085 Less: Expected credit loss allowance 13099+13097 13096 13096 Non-performing accounts of Head Office, Parent Institution, Sister and Affiliated Banks and Affiliated Units that experienced a decline in their credit value Total accounts of Head Office, Parent Institution, Sister and Affiliated 13097 Banks and Affiliated Units non-performing 13098 Of which: Accrued interest 13099 Less: Expected credit loss allowance 11000 Purchased Checks 12805+12810+12850 12800 12800 Bank Certificates 12801 Of which: Principal due and remaining one year or less 12802 Of which: Issuance by an affiliated financial sector Fair value classified Bank Certificates against profit and loss 12850 accounts 12812+12811 12810 Fair value classified Bank Certificates against other comprehensive income 12810 elements Bank Certificates that have not experienced and those that experienced a significant increase in 12811 credit risk Non-performing Bank Certificates that experienced a decline in their 12812 credit value 12870+12860 12805 12805 Amortized Cost classified Bank Certificates 12890+12880+12867+12866+12864 12860 Performing Bank Certificates that have not experienced and those that experienced a significant 12860 increase in credit risk 12864 Nominal Value 12866 Premiums 12867 Less: Discounts 12880 Accrued interest not yet due 12890 Less: Expected credit loss allowance 12873+12871 12870 12870 Non-performing Bank Certificates that experienced a decline in their value

472 Form 2010 Assets Sorting Number Amounts in Thousands of Liras In Lebanese Lira In Foreign Currencies Item Resident Non-resident Resident Non-resident Total

Credit Value 12871 Total non-performing Bank Certificates 12872 Of which: Accrued interest 12873 Less: Expected credit loss allowance 11500+18550 18500 18500 Loan and Refinancing Portfolio 11600+11800+11200+18400+18300 18550 18550 Loans and Refinancing to Unaffiliated Non-Financial Entities 18390+18309 18300 18300 Short-Term Customer Credits 18307 Of which: Refinancing against cash guarantees 18309 +18340+18325+18320+18316+18315+18310 +18370+18365+18360+18355+18350+18345 18385+18380 Performing Short-Term Customer Credits that have not experienced and those that experienced 18309 a significant increase in credit risk 18310 Refinancing in Current Accounts 18315 Factoring Refinancing 18316 Less: Accounts belonging to factoring operations with recourse 18320 Bank Promissory Notes 18325 Less: Accrued interest on Bank Promissory Notes 18340 Bills and Values Unpaid 18345 Less: Accrued interest on Bills and Values Unpaid 18350 Debtor accounts against creditor accounts 18351 Of which: Coverage for exchange operations 18355 Debtors under Credit Cards 18360 Accidental Creditor Accounts that are Debtor 18365 Financial Leasing Loans 18370 Other Short-Term Loans 18380 Accrued interest not yet due 18385 Less: Expected credit loss allowance 18393+18391 18390 Non-performing Short-Term Customer Credits that experienced a decline in 18390 their credit value 18391 Total non-performing Short-Term Customer Credits 18392 Of which: Accrued interest 18393 Less: Expected credit loss allowance 18495+18409 18400 18400 Medium and Long-Term Customer Loans 18407 Of which: Loans against cash guarantees 18409 +18455+18450+18440+18430+18426+18425 18485+18480+18475+18470+18465+18460 Performing Medium and Long-Term Customer Loans that have not experienced 18409 and those that experienced a significant increase in credit risk 18425 Factoring Refinancing 18426 Less: Accounts belonging to factoring operations with recourse 18430 Bank Promissory Notes 18440 Less: Accrued interest on Bank Promissory Notes 18450 Bills and Values Unpaid

473 Form 2010 Assets Sorting Number Amounts in Thousands of Liras In Lebanese Lira In Foreign Currencies Item Resident Non-resident Resident Non-resident Total

Text / Section / 1 R / 76 T / 2025-12-31 18460 Less: Accrued interest on Bills and Values Unpaid 18455 Debtors under Credit Cards 18465 Financial Leasing Loans 18470 Other Medium and Long-Term Loans 18475 Subsidized Interest Loans 18480 Accrued interest not yet due 18481 Of which: On Subsidized Interest Loans 18485 Less: Expected credit loss allowance 18498+18496 18495 Medium and Long-Term Customer Loans non-performing that experienced 18495 a decline in their credit value 18496 Total non-performing Medium and Long-Term Customer Credits 18497 Of which: Accrued interest 18498 Less: Expected credit loss allowance 11209+11280 11200 11200 Discounted Notes for Customers (Unaffiliated Entities) 11209 11210+11215+11230+11235+11240+11245+11250 +11255+11260 Performing Discounted Note accounts that have not experienced and those that experienced 11209 a significant increase in credit risk 11210 Commercial Notes 11215 Less: Accrued interest on Commercial Notes 11230 Notes signed by Public Administrations 11235 Less: Accrued interest on Notes signed by Public Administrations 11240 Notes signed by Public Institutions with a Commercial Character Less: Accrued interest on Notes signed by Public Institutions 11245 with a Commercial Character 11250 Private Sector Debt Securities Purchased without Recourse Less: Accrued interest on Private Sector Debt Securities 11255 Purchased without Recourse 11260 Less: Expected credit loss allowance 11261 Of which: Less: Expected credit loss allowance on the Private Sector 11283+11281 11280 Non-performing Discounted Note accounts that experienced a decline in 11280 their credit value 11284 Of which: On the Private Sector 11281 Total non-performing Discounted Notes 11282 Of which: Accrued interest 11283 Less: Expected credit loss allowance 11850+11810 11800 11800 Debtors under Acceptances (Except Unaffiliated Non-Financial Entities) 11820+11815 11810 Performing accounts of Debtors under Acceptances that have not experienced and those that experienced 11810 a significant increase in credit risk 11815 Total Performing accounts of Debtors under Acceptances 11820 Less: Expected credit loss allowance 11860+11855 11850 Non-performing accounts of Debtors under Acceptances that experienced a decline in 11850 their credit value

474 Form 2010 Assets Sorting Number Amounts in Thousands of Liras In Lebanese Lira In Foreign Currencies Item Resident Non-resident Resident Non-resident Total

11855 Total non-performing accounts of Debtors under Acceptances 11856 Of which: Accrued interest 11860 Less: Expected credit loss allowance 11660+11609 11600 11600 Refinancing to the Public Sector 11609 +11630+11620+11614+11613+11612+11610 11635 Performing Public Sector Refinancing that have not experienced and those that experienced 11609 a significant increase in credit risk 11610 Public Administrations 11612 Public Sector Debt Securities Less: Accrued interest on Public Sector Debt Securities 11613 11614 Other Refinancing 11620 Public Institutions with a Commercial Character 11630 Accrued interest not yet due 11635 Less: Expected credit loss allowance 11663+11661 11660 Non-performing Public Sector Refinancing that experienced a decline in their 11660 credit value 11661 Total non-performing Public Sector Refinancing 11662 Of which: Accrued interest 11663 Less: Expected credit loss allowance 11560+11508 11500 Loans and Refinancing to Unaffiliated Entities (Article 152 11500 of the Monetary and Loan Law) 11510 Of which: Refinancing against cash guarantees 11508 +11540+11530+11527+11526+11525+11515 11595+11580 Loans and Refinancing to Unaffiliated Entities that have not 11508 experienced and those that experienced a significant increase in credit risk 11515 Refinancing in Current Accounts 11525 Factoring Refinancing 11526 Discounted Notes 11527 Less: Accrued interest on Discounted Notes 11530 Debtors under Acceptances 11540 Other Performing Debtor Accounts 11580 Accrued interest not yet due 11595 Less: Expected credit loss allowance 11563+11561 11560 Non-performing Loans and Refinancing to Unaffiliated Entities 11560 that experienced a decline in their credit value 11561 Total non-performing Loans and Refinancing 11562 Of which: Accrued interest 11563 Less: Expected credit loss allowance 16000+15660+15600 15800 15800 Other Financial Instruments and Participations 15650+15640+15630+15620+15610 15600 15600 Portfolios of Other Financial Instruments Classified at Fair Value against

475 Form 2010 Assets Sorting Number Amounts in Thousands of Liras In Lebanese Lira In Foreign Currencies Item Resident Non-resident Resident Non-resident Total

Text / Section / 1 R / 76 T / 2025-12-31 Profits and Losses 15601 Of which: Non-traded 15602 Of which: Issuance by an affiliated financial sector 15610 Shares 15614 Of which: Taken in satisfaction of debt 15620 Units 15624 Of which: Taken in satisfaction of debt 15630 Composite Financial Instruments 15634 Of which: Linked to Lebanese Government Bonds 15635 Of which: Accrued interest not yet due 15640 Debt Securities and Other Bonds 15644 Of which: Accrued interest not yet due 15650 Secured Loans and Debt Securities 15654 Of which: Accrued interest not yet due 15665+15664+15663+15662+15661 15660 15660 Fair Value Differences of Financial Derivatives 15661 Forward Exchange Contracts 15662 Swap Contracts 15663 Option Contracts 1