Regulatory Alerts2026-04-01
On the Representation of Minimum Capital for Credit Institutions
The Central Bank of Djibouti issues Instruction No. 2011-02 to mandate that credit institutions permanently maintain adjusted net assets exceeding third-party liabilities by at least the legally required minimum capital. The regulation defines adjusted net assets by deducting unprovisioned doubtful debts, net intangible assets, and other valueless assets from total net assets, while defining third-party liabilities as all obligations excluding permanent capital and resources. Credit institutions must submit a standardized quarterly reporting form to the Central Bank by the 20th of the following month, with provisions for temporary waivers and a specified deadline for compliance.
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