Central Bank of Lebanon Circular No. 520: Amendment to Decision No. 7858 on Statistical Data

Circular No. 520

To Banks and Financial Institutions

We enclose herewith a copy of Interim Decision No. 13085 dated 9/7/2019 concerning the amendment of the Basic Decision No. 7858 dated 30/6/2001 (Statistical Data) attached to Basic Circular No. 85.

Beirut, July 9, 2019

Governor of the Central Bank of Lebanon

Riad T. Salam

Interim Decision No. 13085

Amendment of Basic Decision No. 7858 dated 30/6/2001

The Governor of the Central Bank of Lebanon, Pursuant to the Monetary and Loan Law, particularly Article 146 thereof, And pursuant to Basic Decision No. 7858 dated 30/6/2001 and its amendments concerning statistical data, And pursuant to the powers vested in the Governor to ensure the operation of the Central Bank of Lebanon based on the principle of continuity of the public service,

Decides as follows:

Article 1: The text of the first paragraph of Article 1 of Basic Decision No. 7858 dated 30/6/2001 is repealed and replaced with the following text:

"All banks, financial institutions, and financial leasing companies operating in Lebanon shall: 1- Provide the Directorate of Statistics and Economic Research at the Central Bank of Lebanon: a- Statistical data organized according to the attached models "-1BBR", "-2BBR", "BBR-3", "BBR-4", "BBR-5", and "BBR-7", within the time limit specified in each. b- Any amendments to the information contained in models "-1BBR" and "-2BBR" immediately upon occurrence. 2- Organize models "-3BBR", "-4BBR", "-5BBR", and "-7BBR" for each of the Head Office and branches, to be sent by the Head Office."

Article 2: The text of point (2) of Article 2 of Basic Decision No. 7858 dated 30/6/2001 is repealed and replaced with the following text:

"2- Models "-3BBR", "-4BBR", "-5BBR", and "-7BBR" shall be sent via the Electronic Statistical Reports Sending Project (eSTR) within the SEBIL system."

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Article 3: Model "-6BBR" attached to Basic Decision No. 7858 dated 30/6/2001 is repealed and replaced with model "-7BBR" attached to this Decision.

Article 4: This Decision shall be effective upon its issuance.

Article 5: This Decision shall be published in the Official Gazette.

Beirut, July 9, 2019

Governor of the Central Bank of Lebanon

Riad T. Salam

Central Bank of Lebanon Name of Bank or Institution: Directorate of Statistics and Economic Research Number of Bank or Institution: Lebanon Branch Number: Outside Lebanon Type of Branch: Values in equivalent of million L.L. Frequency: Annual

Income Statement BBR7 Number

Item	Item	In Lebanese Lira	In Foreign Currency
1180+1181+1182-1183	1100
1100	Interest Income	Non-resident	Resident
1102+1103+1106+1107+1108+1109+1111+1112+1119	1180
1180	Financial Assets Classified at Fair Value Through Profit or Loss (FVPL)
1102	- Certificates of Deposit (Central Bank of Lebanon and other issuing institutions)
1103	- Lebanese Treasury Bonds and other government bonds
1106	- Bank Certificates - Unrelated banks
1107	- Bank Certificates - Related banks
1108	- Loans and advances to customers
1109	- Loans and advances to related parties
1111	- Loans and advances to the public sector
1112	- Debt securities and other fixed-income financial instruments
1119	- Other similar interest and income

1181 | | | 1121+1122+1123+1124+1125+1126+1127+1128+1129+1131+1132+1139 | 1181 | | 1181 | Financial Assets Produced that have not experienced and those that have experienced a significant increase in credit risk, Classified at Fair Value Through Other Comprehensive Income and at Amortized Cost (FVOCI/AC) | | 1121 | - Cash accounts with the Central Bank of Lebanon and other issuing institutions | | 1122 | - Certificates of Deposit (Central Bank of Lebanon and other issuing institutions) | | 1123 | - Lebanese Treasury Bonds and other government bonds | | 1124 | - Accounts with the unrelated financial sector | | 1125 | - Accounts with the related financial sector | | 1126 | - Bank Certificates - Unrelated banks | | 1127 | - Bank Certificates - Related banks | | 1128 | - Loans and advances to customers | | 1129 | - Loans and advances to related parties | | 1131 | - Loans and advances to the public sector | | 1132 | - Debt securities and other fixed-income financial instruments | | 1139 | - Other similar interest and income | |

1182 | | | 1141+1142+1143+1144+1145+1146+1147+1148+1149+1151+1152+1159 | 1182 | | 1182 | Non-performing Financial Assets that have experienced a decline in their credit value | | 1141 | - Cash accounts with the Central Bank of Lebanon and other issuing institutions | | 1142 | - Certificates of Deposit (Central Bank of Lebanon and other issuing institutions) | | 1143 | - Lebanese Treasury Bonds and other government bonds | | 1144 | - Accounts with the unrelated financial sector | | 1145 | - Accounts with the related financial sector | | 1146 | - Bank Certificates - Unrelated banks | | 1147 | - Bank Certificates - Related banks | | 1148 | - Loans and advances to customers | | 1149 | - Loans and advances to related parties | | 1151 | - Loans and advances to the public sector | | 1152 | - Debt securities and other fixed-income financial instruments | | 1159 | - Other similar interest and income | | 1183 | Tax on Received Interest | | 1200 | | | 1201+1202+1203+1204+1205+1206+1207+1208+1209+1211+1219 | 1200 | | 1200 | Interest Expenses | | 1201 | - Central Bank of Lebanon and other issuing institutions accounts | | 1202 | - Unrelated financial sector accounts | | 1203 | - Related financial sector accounts | | 1204 | - Customer deposits and other credit balances | | 1205 | - Deposits from credit contract origins | | 1206 | - Deposits from related parties | | 1207 | - Public sector deposits | | 1208 | - Bank Certificates | | 1209 | - Loans under debt instruments and similar instruments (hybrid financial instruments, subordinated debt...)| | 1211 | - Cash advances allocated to capital | | 1219 | - Other similar interest and expenses | | 1300 | | | 1305+1306+1307+1308+1309+1312+1313+1314+1315+1316+1317+1319 | 1300 | | 1300 | Net Expected Credit Loss Provision (Accrual) minus Recoveries on Produced and Non-performing Financial Assets Classified at Fair Value Through Other Comprehensive Income and at Amortized Cost -/+ | (+/-) | (+/-) | (+/-) | (+/-) | (+/-) 1305 | Net Expected Credit Loss Provision (Accrual)/Recovery on accounts with the Central Bank of Lebanon | | | | | 1306 | Net Expected Credit Loss Provision (Accrual)/Recovery on Certificates of Deposit with the Central Bank of Lebanon and other issuing institutions | | | | | 1307 | Net Expected Credit Loss Provision (Accrual)/Recovery on Lebanese and non-Lebanese Treasury Bonds | | | | | 1308 | Net Expected Credit Loss Provision (Accrual)/Recovery on accounts with the unrelated financial sector | | | | | 1309 | Net Expected Credit Loss Provision (Accrual)/Recovery on accounts with the related financial sector | | | | | 1312 | Net Expected Credit Loss Provision (Accrual)/Recovery on Bank Certificates - Unrelated banks | | | | | 1313 | Net Expected Credit Loss Provision (Accrual)/Recovery on Bank Certificates - Related banks | | | | | 1314 | Net Expected Credit Loss Provision (Accrual)/Recovery on performing customer loans and advances | | | | | 1315 | Net Expected Credit Loss Provision (Accrual)/Recovery on non-performing customer loans and advances | | | | | 1316 | Net Expected Credit Loss Provision (Accrual)/Recovery on accounts with the public sector | | | | | 1317 | Net Expected Credit Loss Provision (Accrual)/Recovery on debt securities and similar instruments | | | | | 1319 | Net Expected Credit Loss Provision (Accrual)/Recovery on other accounts and financial assets | | | | |

1100-1200+1300 | 1000 | | 1000 | Net Received Interest after deducting Provisions and Recoveries (+/-) | (+/-) | (+/-) | (+/-) | (+/-) | (+/-)

2100 | | | 2100 | Income from Shares, Quotas, and Other Financial Instruments with Variable Income | |

2210-2220 | 2200 | | 2200 | Net Commissions and Fees (+ or -) | (+/-) | (+/-) | (+/-) | (+/-) | (+/-) 2212+2213+2214+2215+2216+2217+2219 | 2210 | | 2210 | - Received Commissions and Fees | | 2201 | Of which with the financial sector | | 2212 | Accounts | | 2213 | Loans and Advances | | 2214 | Letters of Credit | | 2215 | Bank Cards | | 2216 | Deposits | | 2217 | Sufficiency | | 2219 | Other | | 2222+2223+2224+2225+2229 | 2220 | | 2220 | - Paid Commissions and Fees | | 2221 | Of which with the financial sector | | 2222 | Sufficiency | | 2223 | Deposits | | 2224 | Issued Financial Instruments | | 2225 | Bank Cards | | 2229 | Other | | 3105+3205+3305+3405+3505 | 3000 | | 3000 | Net Profit or Loss from Exchange Operations, Sale Operations, and Valuation Differences of Financial Assets and Liabilities (+ or -) | (+/-) | (+/-) | (+/-) | (+/-) | (+/-) 3111+3112+3113+3114+3115 | 3105 | | 3105 | Net Profit (Loss) from Sale Operations of Certificates of Deposit, Loans, Advances, and Financial Instruments Classified at Fair Value Through Profit or Loss (FVPL) | (+/-) | (+/-) | (+/-) | (+/-) | (+/-) 3111 | Lebanese Treasury Bonds and other government bonds | | | | | 3112 | Certificates of Deposit of the Central Bank of Lebanon and other issuing institutions | | | | | 3113 | Bank Certificates - Related and unrelated financial sector | | | | | 3114 | Loans and Advances | | | | | 3115 | Shares, quotas, debt securities, and other financial instruments | | | | | 3211+3212+3213+3214+3215 | 3205 | | 3205 | Net Profit (Loss) from Sale Operations of Certificates of Deposit, Loans, Advances, and Financial Instruments Classified at Fair Value Through Other Comprehensive Income and at Amortized Cost (AC & FVOCI) | (+/-) | (+/-) | (+/-) | (+/-) | (+/-) 3211 | Lebanese Treasury Bonds and other government bonds | | | | | 3212 | Certificates of Deposit of the Central Bank of Lebanon and other issuing institutions | | | | | 3213 | Bank Certificates - Related and unrelated financial sector | | | | | 3214 | Loans and Advances | | | | | 3215 | Shares, quotas, debt securities, and other financial instruments | | | | | 3305 | Net Valuation Differences of Positive (Negative) Financial Assets and Liabilities | (+/-) | (+/-) | (+/-) | (+/-) | (+/-) 3405 | Net Profit and Loss from Sale Operations of Shares and Positive (Negative) Investments | (+/-) | (+/-) | (+/-) | (+/-) | (+/-) 3505 | Net Profit (Loss) from Exchange | (+/-) | (+/-) | (+/-) | (+/-) | (+/-) 4050 | Losses Resulting from Write-offs of Debts | | | | | 4110+4190 | 4100 | | 4100 | Other Operating Income | | 4101 | Of which with the financial sector | | 4110 | Received Rents | | 4190 | Other Operating Income | | 4210+4220+4230+4240+4250+4260+4290 | 4200 | | 4200 | Other Operating Expenses | | 4201 | Of which with the financial sector | | 4210 | Paid Rents | | 4220 | Audit and Consulting Fees | | 4230 | Travel Expenses | | 4240 | Advertising and Marketing | | 4250 | Fees Paid to the National Guarantee Fund for Deposits | | 4260 | Donations and Social Assistance | | 4290 | Other Operating Expenses | | 4310+4330+4340+4350 | 4300 | | 4300 | Administrative and General Expenses | | 4310 | - Salaries, Wages, and Related Benefits | | 4330 | End-of-Service Compensation Provision | | 4340 | Contributions to the National Social Security Fund | | 4350 | Other Employee Expenses | | 4400 | Provisions for Depreciation and Amortization of Tangible and Intangible Fixed Assets | | 4500 | Net Provisions minus Recoveries on (Decline in Value of Shares and Investments, Exchange Rate Fluctuations, Country Risk, and Other Similar Fixed Financial Assets) (+ or -) | | 4600 | Net Provisions minus Recoveries on Off-Balance Sheet Accounts (+ or -) | | 5000 | | | 1000+2100+2200+3000-4050+4100-4200-4300-4400+4500+4600 | 5000 | | 5000 | Ordinary Results Before Tax (+ or -) | | 6110-6120 | 6100 | | 6100 | Extraordinary Results Before Tax (+ or -) | (+/-) | (+/-) | (+/-) | (+/-) | (+/-) 6110 | - Extraordinary Income | | 6120 | - Extraordinary Expenses | | 6200 | Tax on Profits | | 5000+6100-6200 | 7000 | | 7000 | Financial Cycle Results (+ or -) | (+/-) | (+/-) | (+/-) | (+/-) | (+/-)

Submission Deadline: End of June Month