2022-04-06

Added 2026-07-12 · Updated 2026-07-25

Central Bank of Jordan Circular on Financial Statements of Banks

The Central Bank of Jordan mandates that banks use amended financial statement forms effective for the 2007 fiscal year, with annual submissions due by the end of February and semi-annual submissions by the end of July. The circular requires specific signatures from board chairmen or general managers, enforces the classification of receivables under Instruction No. (30/2006), and excludes certain subsidiary investments from core capital calculations. It further prohibits the treatment of specific items such as deferred tax assets and treasury share costs without prior Central Bank consent, while simultaneously cancelling three previous circulars dated 2001, 2005, and 2006.

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