Regulatory Alerts2025-09-10 | 13748Capital Adequacy Regulatory Framework for Banks Operating in Lebanon
The Governor of the Central Bank of Lebanon issued Circular Decision No. 13748 to amend Basic Decision No. 6939, updating the regulatory framework for bank capital adequacy by permitting banks to fully revalue wholly owned real estate and equity-staked properties annually until December 31, 2026. The amended decision allows up to 75% of the resulting revaluation gains to be recognized in core tier 1 capital for ordinary shareholders, contingent upon Central Council verification and completion within the stipulated deadline. Furthermore, it establishes a tiered Lebanese Lira-to-US Dollar conversion schedule for asset recording, transitioning from fixed historical rates to the officially announced platform rate effective June 1, 2025.
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