Regulatory Alerts2023-07-12
Central Bank of Libya Circular 11/2010: Adoption of New Periodic Financial Data Forms for Commercial Banks
The Central Bank of Libya issued Circular 11/2010 to mandate the adoption of new standardized periodic financial reporting forms, including monthly balance sheets, income statements, and cash flow statements, for all commercial banks. The directive requires banks to update their core banking systems, such as FlexCube, to generate these reports using unified account codes within a six-month implementation period. This regulatory change aims to enhance risk management, ensure compliance with monetary survey requirements, and align reporting with updated banking supervision standards.
Central Bank of Libya
Great Socialist People's Libyan Arab Jamahiriya - Tripoli, P.O. Box 1103 Telegram Address: Libyabank - Tripoli
Reference: 842 / N.M.W.A.
Mentioned: 1-R.J.N. No. (2010/11) Date: 2 Ramadan Corresponding to: 12 Dambajal 1378 AH (2010 AD)
To: Brothers/Sirs Working in Commercial Banks
Brother: General Manager of the Libyan Foreign Bank
In the Name of Allah, the Most Gracious, the Most Merciful
With reference to Mention No. 1 R.M. (96/8) issued by the Banking Supervision Department, dated 03 Al-Tir 1425 AH, regarding the monthly financial center statements submitted by banks to the Central Bank of Libya periodically at the end of each month.
And since the banking sector has witnessed important developments in its structure and in the type and level of services it provides, over the past five years, and since the issuance of Law No. (1) of 1373 AH (2005 AD) regarding Banks, this has been accompanied by diversified risks associated with the services provided by banks, which necessitated the need to review the list of the financial center prepared by banks and submitted to the Central Bank of Libya, in accordance with acquired banking supervision requirements, including preventive supervision and precautionary measures, thereby enabling banks to manage their risks effectively.
And with reference to the periodic letter No. 1 R.M.N. (2010/48) issued on 03 Al-Rabi' 1378 AH (2010 AD), regarding the status of the modified financial center form for monetary survey purposes.
And within the framework of implementing the initiatives of the approved strategic plan to develop banking supervision (2009-2011), Brother/Governor of the Central Bank of Libya issued Decision No. (28) of 1378 AH (2010 AD), regarding the approval of the periodic financial data forms required from commercial banks, in their new and updated form, which include:
- Monthly Balance Sheet (Asset Form, Liability Form, Off-Balance Sheet Accounts Form).
- Monthly Income Statement.
- Cash Flow Statement.
- Detailed Guide for Explaining Periodic Financial Data.
And since the approval of these forms coincides with banks installing the new Core Banking System (FlexCube) in various branches and general departments, the work on the new periodic financial data forms requires extracting them through the Core Banking System or other systems approved by some banks, and making necessary modifications to these systems and adding some accounts to the Core Banking System and programming them in a manner that ensures the extraction of reports, in accordance with the new data forms, subject of this circular, which carry specific numbers (the following number) for accounts, so that they are unified reference numbers among all banks, as shown in the data guide attached to the new forms.
((2))
It is noted that these new forms accommodate the disclosure requirements necessary for monetary survey purposes in accordance with the requirements of the Research and Statistics Department at the Central Bank of Libya, and take into account the requirements for classifying accounts into resident and non-resident according to the standards contained in Mention No. N.M. (2005/11) issued on 27 Al-Fatih 1373 AH (2005 AD).
The Governor's decision has given banks a six-month deadline to regularize their status in accordance with the requirements for extracting the new required financial data, and during this period, a workshop will be organized by the Banking and Currency Supervision Department to explain and clarify these forms and the attached data guide, with a date and invitation to be determined at the earliest possible opportunity, to facilitate the task of banks required in this regard.
And if the Governor's Decision No. (28) of 1378 AH (2010 AD) mentioned in the text of this circular is referred to you, it is requested to proceed with the procedures for entering these forms in preparation for their implementation, and to work according to them, so that they can begin to be submitted periodically to the Banking and Currency Supervision Department at the end of the deadline specified in the Governor's Decision mentioned, except for the Cash Flow Statement, which is requested to be prepared and submitted annually at this stage.
And since the above, all banks are requested to fully comply with and adhere to the Governor's Decision mentioned, and this circular is issued with clarifications.
Dr. Muhammad Abd al-Jalil Abu Sineena Director of the Banking and Currency Supervision Department
Copy to: His Excellency / The Governor
Copy to: His Excellency / The Deputy Governor
Copy to: His Excellency / Director of the Research and Statistics Department
Copy to: His Excellency / Director of the Audit Department
Copy to: His Excellency / Director of the Legal Department
Copy to: His Excellency / Director of the Information Systems Implementation Department
Copy to: His Excellency / Director of Committee Affairs in the General People's Committee for the Financial Audit Apparatus
Copy to: His Excellency / Deputy Director of the Banking and Currency Supervision Department (Follow-up)
Copy to: His Excellency / The Analytical and Professional Audit Section
Copy to: His Excellency / The Financial and Compliance Control Section
Copy to: His Excellency / Inspection Teams and the Inspection Reports Follow-up Section
Copy to: His Excellency / The Central Bank of Libya Branches Committee (Benghazi, Sabha, Sirte)
Decision of the Governor of the Central Bank of Libya No. (28) of 1378 AH (2010 AD)
Regarding the approval of periodic financial data forms required from commercial banks
The Governor
Governor of the Central Bank of Libya
After reviewing Law No. (1) of 1373 AH (2005 AD) regarding Banks, and the circular of the Banking and Currency Supervision Department, No. (96/8), dated 03/04/1425 AH, and based on what was presented by the Director of the Banking and Currency Supervision Department, pursuant to his memorandum dated 29 Saif 1378 AH (2010 AD).
Decided
Article One
The periodic financial data forms required from commercial banks operating in the Great Jamahiriya, attached to this decision, are approved, as follows:
- Monthly Balance Sheet.
- Monthly Income Statement.
- Cash Flow Statement.
- Detailed Guide for Explaining Periodic Financial Data.
Article Two
This decision shall be implemented from the date of its issuance, and the Banking and Currency Supervision Department shall take the necessary measures to distribute these forms to banks for implementation, and banks are given a six-month deadline to regularize their status in accordance with the requirements for extracting the financial data required, referred to in Article One of this decision.
Farajat Omar bin Qadara The Governor
Issued on: 22/7/1378 AH (2010 AD)
Form No. 1 Assets
Bank Name / Financial Center Status as of //____ Monthly ___ Annual ___
| Account Number | Automatic Number | Account Name | Total | Amounts in Libyan Dinar | Foreign Currency Amounts Valued in Libyan Dinar |
|---|---|---|---|---|---|
| Resident | Non-Resident | ||||
| Cash | 101000 | ||||
| Central Bank of Libya and Other Central Banks | 101100 | ||||
| Demand Deposits | 101110 | ||||
| Mandatory Reserve | 101120 | ||||
| Time Deposits | 101130 | ||||
| Purchased Certificates of Deposit | 101150 | ||||
| Frozen Accounts | 101160 | ||||
| Realized Interest and Commissions Not Yet Receivable | 101180 | ||||
| Bonds and Treasury Types Issued by the State | 101200 | ||||
| Libyan Foreign Bank | 101300 | ||||
| Demand Deposits | 101310 | ||||
| Overdraft Accounts | 101320 | ||||
| Time Deposits | 101330 | ||||
| Loans and Facilities | 101340 | ||||
| Frozen Accounts | 101360 | ||||
| Realized Interest and Commissions Not Yet Receivable | 101370 | ||||
| Net Accounts with Banks | 101390 | ||||
| Total Accounts with Banks | 101391 | ||||
| Provision for Decline in Accounts with Banks (Deduction) | 101395 | ||||
| Commercial Banks | 101400 | ||||
| Demand Deposits | 101410 | ||||
| Overdraft Accounts | 101420 | ||||
| Time Deposits | 101430 | ||||
| Loans and Facilities | 101440 | ||||
| Frozen Accounts | 101460 | ||||
| Realized Interest and Commissions Not Yet Receivable | 101470 | ||||
| Net Accounts with Banks | 101490 | ||||
| Total Accounts with Banks | 101491 | ||||
| Provision for Decline in Accounts with Banks (Deduction) | 101495 | ||||
| Specialized Banks | 101500 | ||||
| Demand Deposits | 101510 | ||||
| Overdraft Accounts | 101520 | ||||
| Time Deposits | 101530 | ||||
| Loans and Facilities | 101540 | ||||
| Frozen Accounts | 101560 | ||||
| Realized Interest and Commissions Not Yet Receivable | 101570 | ||||
| Net Accounts with Banks | 101590 | ||||
| Total Accounts with Banks | 101591 | ||||
| Provision for Decline in Accounts with Banks (Deduction) | 101595 | ||||
| Banks Abroad | 101600 | ||||
| Demand Deposits | 101610 | ||||
| Overdraft Accounts | 101620 | ||||
| Time Deposits | 101630 | ||||
| Loans and Facilities | 101640 | ||||
| Frozen Accounts | 101660 | ||||
| Realized Interest and Commissions Not Yet Receivable | 101670 |
(2/5)
| Account Number | Automatic Number | Account Name | Total | Amounts in Libyan Dinar | Foreign Currency Amounts Valued in Libyan Dinar |
|---|---|---|---|---|---|
| Resident | Non-Resident | ||||
| Net Accounts with Banks | 101690 | ||||
| Total Accounts with Banks | 101691 | ||||
| Provision for Decline in Accounts with Banks (Deduction) | 101695 | ||||
| Parent Bank and Subsidiary, Associate, and Sister Banks | 101900 | ||||
| Demand Deposits | 101910 | ||||
| Overdraft Accounts | 101920 | ||||
| Time Deposits | 101930 | ||||
| Loans and Facilities | 101940 | ||||
| Frozen Accounts | 101960 | ||||
| Realized Interest and Commissions Not Yet Receivable | 101970 | ||||
| Net Accounts with Banks | 101990 | ||||
| Total Accounts with Banks | 101994 | ||||
| Provision for Decline in Accounts with Banks (Deduction) | 101995 | ||||
| General Administration and Branches | 102000 | ||||
| Clearing | 102500 | ||||
| Purchased Commercial Papers | 103000 | ||||
| Financial Derivatives | 104000 | ||||
| Financial Instruments | 105000 | ||||
| Shares | 105010 | ||||
| Bonds and Debt Instruments | 105020 | ||||
| Certificates of Deposit | 105030 | ||||
| Provision for Decline in Value of Financial Instruments (Deduction) | 105090 | ||||
| Provision for Decline in Value of Shares | 105091 | ||||
| Provision for Decline in Value of Debt Bonds | 105092 | ||||
| Provision for Decline in Value of Certificates of Deposit | 105093 | ||||
| Net Credit Facilities | 110000 | ||||
| Net Discounted Bills | 111000 | ||||
| Discounted Bills | 111100 | ||||
| Interest Accrued in Advance (Deduction) | 111180 | ||||
| Net Current Accounts Debit and Loans | 112000 | ||||
| Centralized and Decentralized Trusts and General Administrations | 112100 | ||||
| Temporary Current Accounts Debit without Credit Line | 112110 | ||||
| Current Accounts Debit | 112120 | ||||
| Loans and Facilities | 112140 | ||||
| Commercial Real Estate Loans | 112141 | ||||
| Other Loans and Facilities | 112149 | ||||
| Values and Balances Due and Unpaid | 112150 | ||||
| Realized Interest and Commissions Not Yet Receivable | 112170 | ||||
| Interest Accrued in Advance (Deduction) | 112180 | ||||
| Non-Banking Public Bodies, Institutions, and Companies | 112200 | ||||
| Temporary Current Accounts Debit without Credit Line | 112210 | ||||
| Current Accounts Debit | 112220 | ||||
| Loans and Facilities | 112240 | ||||
| Commercial Real Estate Loans | 112241 | ||||
| Other Loans and Facilities | 112249 | ||||
| Values and Balances Due and Unpaid | 112250 | ||||
| Realized Interest and Commissions Not Yet Receivable | 112270 | ||||
| Interest Accrued in Advance (Deduction) | 112280 | ||||
| Non-Banking Private Financial Bodies, Institutions, and Companies | 112300 | ||||
| Temporary Current Accounts Debit without Credit Line | 112310 |
(3/5)
| Account Number | Automatic Number | Account Name | Total | Amounts in Libyan Dinar | Foreign Currency Amounts Valued in Libyan Dinar |
|---|---|---|---|---|---|
| Resident | Non-Resident | ||||
| Current Accounts Debit | 112320 | ||||
| Loans and Facilities | 112340 | ||||
| Commercial Real Estate Loans | 112341 | ||||
| Other Loans and Facilities | 112349 | ||||
| Values and Balances Due and Unpaid | 112350 | ||||
| Realized Interest and Commissions Not Yet Receivable | 112370 | ||||
| Interest Accrued in Advance (Deduction) | 112380 | ||||
| Semi-Public Bodies, Institutions, and Companies | 112400 | ||||
| Temporary Current Accounts Debit without Credit Line | 112410 | ||||
| Current Accounts Debit | 112420 | ||||
| Loans and Facilities | 112440 | ||||
| Commercial Real Estate Loans | 112441 | ||||
| Other Loans and Facilities | 112449 | ||||
| Values and Balances Due and Unpaid | 112450 | ||||
| Realized Interest and Commissions Not Yet Receivable | 112470 | ||||
| Interest Accrued in Advance (Deduction) | 112480 | ||||
| Non-Banking Private Financial Bodies, Institutions, and Companies | 112500 | ||||
| Temporary Current Accounts Debit without Credit Line | 112510 | ||||
| Current Accounts Debit | 112520 | ||||
| Loans and Facilities | 112540 | ||||
| Commercial Real Estate Loans | 112541 | ||||
| Other Loans and Facilities | 112549 | ||||
| Values and Balances Due and Unpaid | 112550 | ||||
| Realized Interest and Commissions Not Yet Receivable | 112570 | ||||
| Interest Accrued in Advance (Deduction) | 112580 | ||||
| Non-Financial Private Bodies, Institutions, and Companies | 112600 | ||||
| Temporary Current Accounts Debit without Credit Line | 112610 | ||||
| Current Accounts Debit | 112620 | ||||
| Loans and Facilities | 112640 | ||||
| Commercial Real Estate Loans | 112641 | ||||
| Other Loans and Facilities | 112649 | ||||
| Values and Balances Due and Unpaid | 112650 | ||||
| Realized Interest and Commissions Not Yet Receivable | 112670 | ||||
| Interest Accrued in Advance (Deduction) | 112680 | ||||
| Non-Profit Bodies and Associations | 112700 | ||||
| Temporary Current Accounts Debit without Credit Line | 112710 | ||||
| Current Accounts Debit | 112720 | ||||
| Loans and Facilities | 112740 | ||||
| Commercial Real Estate Loans | 112741 | ||||
| Other Loans and Facilities | 112749 | ||||
| Values and Balances Due and Unpaid | 112750 | ||||
| Realized Interest and Commissions Not Yet Receivable | 112770 | ||||
| Interest Accrued in Advance (Deduction) | 112780 | ||||
| Individuals | 112800 | ||||
| Temporary Current Accounts Debit without Credit Line | 112810 | ||||
| Current Accounts Debit | 112820 | ||||
| Loans and Facilities | 112840 | ||||
| Commercial Real Estate Loans | 112841 | ||||
| Social Advances | 112843 | ||||
| Credit Cards | 112844 | ||||
| Housing Loans | 112845 | ||||
| Other Loans and Facilities | 112849 | ||||
| Values and Balances Due and Unpaid | 112850 |
(4/5)
| Account Number | Automatic Number | Account Name | Total | Amounts in Libyan Dinar | Foreign Currency Amounts Valued in Libyan Dinar |
|---|---|---|---|---|---|
| Resident | Non-Resident | ||||
| Realized Interest and Commissions Not Yet Receivable | 112870 | ||||
| Interest Accrued in Advance (Deduction) | 112880 | ||||
| Provisions Formed Against Performing Debts | 112900 | ||||
| Net Non-Performing Debts Not Earning Interest | 113000 | ||||
| Net Sub-Standard Debts | 113010 | ||||
| Total Debts Against Sub-Standard Debts | 113018 | ||||
| (Deduction) Interest Earned on Sub-Standard Debts | 113019 | ||||
| Net Doubtful Debts | 113020 | ||||
| Total Doubtful Debts | 113021 | ||||
| (Deduction) Provision for Doubtful Debts | 113028 | ||||
| (Deduction) Interest Earned on Doubtful Debts | 113029 | ||||
| Net Bad Debts | 113030 | ||||
| Total Bad Debts | 113031 | ||||
| (Deduction) Provision for Decline in Value of Bad Debts | 113038 | ||||
| (Deduction) Interest Earned on Bad Debts | 113039 | ||||
| Miscellaneous Debtors | 115000 | ||||
| Miscellaneous Debtors - Public Sector | 115010 | ||||
| Miscellaneous Debtors - Private Sector | 115020 | ||||
| (Deduction) Provision for Decline in Value of Miscellaneous Debtors | 115090 | ||||
| Participations in Institutions and Companies | 116000 | ||||
| Participations in Public and Semi-Public Institutions and Companies | 116010 | ||||
| Participations in Non-Banking Private Financial Institutions and Companies | 116020 | ||||
| Participations in Non-Financial Private Institutions and Companies | 116030 | ||||
| Participations in Banks | 116040 | ||||
| (Deduction) Provision for Decline in Value of Participations | 116090 | ||||
| Net Intangible Assets | 125000 | ||||
| Goodwill | 125010 | ||||
| Other Intangible Assets | 125020 | ||||
| (Deduction) Accumulated Amortization of Intangible Assets | 125080 | ||||
| (Deduction) Provision for Decline in Value of Intangible Assets | 125090 | ||||
| Net Tangible Fixed Assets | 130000 | ||||
| Total Tangible Fixed Assets | 130010 | ||||
| Buildings | 130011 | ||||
| Other Tangible Fixed Assets | 130012 | ||||
| Amounts Paid in Advance for Acquisition of Tangible Assets or Renovation or Construction of Buildings | 130030 | ||||
| (Deduction) Accumulated Depreciation - Buildings | 130080 | ||||
| (Deduction) Accumulated Depreciation - Other Tangible Assets | 130082 | ||||
| (Deduction) Provision for Decline in Value of Tangible Assets | 130090 | ||||
| Net Bank Assets Backed by Debts | 132000 | ||||
| Total Bank Assets Backed by Debts | 132010 | ||||
| (Deduction) Provision for Decline in Value of Bank Assets Backed by Debts | 132090 | ||||
| Other Assets | 190000 | ||||
| Prepaid Insurance | 190010 | ||||
| Prepaid Expenses | 190020 | ||||
| Accrued Income and Unreceived | 190030 | ||||
| Loans | 190040 | ||||
| Pending Settlement | 190050 | ||||
| Bank Assets from Gold Data and Precious Metals | 190060 | ||||
| Miscellaneous Assets | 190090 |
(5/5)
| Account Number | Automatic Number | Account Name | Total | Amounts in Libyan Dinar | Foreign Currency Amounts Valued in Libyan Dinar |
|---|---|---|---|---|---|
| Resident | Non-Resident | ||||
| Net Assets | 199999 |
Authorized Bank Date / /
Form No. 2 Liabilities
Bank Name / Financial Center Status as of //____ Monthly ___ Annual ___
| Account Number | Automatic Number | Account Name | Total | Amounts in Libyan Dinar | Foreign Currency Amounts Valued in Libyan Dinar |
|---|---|---|---|---|---|
| Resident | Non-Resident | ||||
| Central Bank of Libya and Other Central Banks | 201100 | ||||
| Overdraft Accounts | 201120 | ||||
| Borrowing and Lending | 201140 | ||||
| Other Creditor Accounts | 201150 | ||||
| Realized Interest and Commissions Not Yet Payable | 201180 | ||||
| Libyan Foreign Bank | 201300 | ||||
| Demand Deposits | 201310 | ||||
| Overdraft Accounts | 201320 | ||||
| Time Deposits | 201330 | ||||
| Borrowing and Lending | 201340 | ||||
| Other Creditor Accounts | 201350 | ||||
| Frozen Accounts | 201360 | ||||
| Realized Interest and Commissions Not Yet Payable | 201380 | ||||
| Commercial Banks | 201400 | ||||
| Demand Deposits | 201410 | ||||
| Overdraft Accounts | 201420 | ||||
| Time Deposits | 201430 | ||||
| Borrowing and Lending | 201440 | ||||
| Other Creditor Accounts | 201450 | ||||
| Frozen Accounts | 201460 | ||||
| Realized Interest and Commissions Not Yet Payable | 201480 | ||||
| Specialized Banks | 201500 | ||||
| Demand Deposits | 201510 | ||||
| Overdraft Accounts | 201520 | ||||
| Time Deposits | 201530 | ||||
| Borrowing and Lending | 201540 | ||||
| Other Creditor Accounts | 201550 | ||||
| Frozen Accounts | 201560 | ||||
| Realized Interest and Commissions Not Yet Payable | 201580 | ||||
| Banks Abroad | 201600 | ||||
| Demand Deposits | 201610 | ||||
| Overdraft Accounts | 201620 | ||||
| Time Deposits | 201630 | ||||
| Borrowing and Lending | 201640 | ||||
| Other Creditor Accounts | 201650 | ||||
| Frozen Accounts | 201660 | ||||
| Realized Interest and Commissions Not Yet Payable | 201680 | ||||
| Parent Bank and Subsidiary, Associate, and Sister Banks | 201900 | ||||
| Demand Deposits | 201910 | ||||
| Overdraft Accounts | 201920 | ||||
| Time Deposits | 201930 | ||||
| Borrowing and Lending | 201940 |
(2/4)
| Account Number | Automatic Number | Account Name | Total | Amounts in Libyan Dinar | Foreign Currency Amounts Valued in Libyan Dinar |
|---|---|---|---|---|---|
| Resident | Non-Resident | ||||
| Other Creditor Accounts | 201950 | ||||
| Frozen Accounts | 201960 | ||||
| Realized Interest and Commissions Not Yet Payable | 201980 | ||||
| General Administration and Branches | 202000 | ||||
| Clearing | 202500 | ||||
| Financial Derivatives | 204000 | ||||
| Public and Semi-Public Sector Deposits | 220000 | ||||
| Centralized Trusts and General Administrations | 220100 | ||||
| Demand Deposits | 220110 | ||||
| Time Deposits | 220130 | ||||
| Frozen Accounts | 220160 | ||||
| Realized Interest and Commissions Not Yet Payable | 220180 | ||||
| Decentralized General Administrations | 220200 | ||||
| Demand Deposits | 220210 | ||||
| Time Deposits | 220230 | ||||
| Frozen Accounts | 220260 | ||||
| Realized Interest and Commissions Not Yet Payable | 220280 | ||||
| Non-Banking Public Bodies, Institutions, and Companies | 220300 | ||||
| Demand Deposits | 220310 | ||||
| Time Deposits | 220330 | ||||
| Frozen Accounts | 220360 | ||||
| Realized Interest and Commissions Not Yet Payable | 220380 | ||||
| Semi-Financial Public Bodies, Institutions, and Companies | 220400 | ||||
| Demand Deposits | 220410 | ||||
| Time Deposits | 220430 | ||||
| Frozen Accounts | 220460 | ||||
| Realized Interest and Commissions Not Yet Payable | 220480 | ||||
| Public Bodies, Institutions, and Companies | 220700 | ||||
| Demand Deposits | 220710 | ||||
| Time Deposits | 220730 | ||||
| Frozen Accounts | 220760 | ||||
| Realized Interest and Commissions Not Yet Payable | 220780 | ||||
| Social Security Fund and Solidarity Fund | 220800 | ||||
| Demand Deposits | 220810 | ||||
| Time Accounts | 220830 | ||||
| Frozen Accounts | 220860 | ||||
| Realized Interest and Commissions Not Yet Payable | 220880 | ||||
| Private Sector Deposits | 222000 | ||||
| Non-Banking Private Financial Bodies, Institutions, and Companies | 222100 | ||||
| Demand Deposits | 222110 | ||||
| Time Deposits | 222130 | ||||
| Frozen Accounts | 222160 | ||||
| Realized Interest and Commissions Not Yet Payable | 222180 | ||||
| Non-Financial Private Bodies, Institutions, and Companies | 222200 | ||||
| Demand Deposits | 222210 | ||||
| Time Deposits | 222230 |
(3/4)
| Account Number | Automatic Number | Account Name | Total | Amounts in Libyan Dinar | Foreign Currency Amounts Valued in Libyan Dinar |
|---|---|---|---|---|---|
| Resident | Non-Resident | ||||
| Frozen Accounts | 222260 | ||||
| Realized Interest and Commissions Not Yet Payable | 222280 | ||||
| Non-Profit Bodies and Associations | 222500 | ||||
| Demand Deposits | 222510 | ||||
| Time Deposits | 222530 | ||||
| Frozen Accounts | 222560 | ||||
| Realized Interest and Commissions Not Yet Payable | 222580 | ||||
| Individuals | 222800 | ||||
| Demand Deposits | 222810 | ||||
| Time Deposits | 222830 | ||||
| Notice Deposits | 222850 | ||||
| Frozen Accounts | 222860 | ||||
| Realized Interest and Commissions Not Yet Payable | 222880 | ||||
| Certificates of Deposit Issued by the Bank | 223000 | ||||
| Cash Collaterals | 224000 | ||||
| Letters of Credit | 224010 | ||||
| Letters of Guarantee | 224020 | ||||
| Other Collaterals | 224090 | ||||
| Payment Orders | 225000 | ||||
| Certified Checks | 225010 | ||||
| Incoming Remittance | 225020 | ||||
| Outgoing Remittance | 225030 | ||||
| Miscellaneous Creditors | 226000 | ||||
| Trusts and General Administrations | 226010 | ||||
| Social Security Fund | 226020 | ||||
| Unclaimed Credit Balances | 226030 | ||||
| Compensation Payable | 226040 | ||||
| End of Service Benefits | 226050 | ||||
| Other Creditor Accounts | 226090 | ||||
| Bank-Issued Debt Bonds | 228000 | ||||
| Other Liabilities | 231000 | ||||
| Income Received in Advance | 231010 | ||||
| Expenses Payable | 231020 | ||||
| Other Miscellaneous Liabilities | 231090 | ||||
| General Provisions | 233000 | ||||
| Provisions Formed Against End of Service Benefits | 233010 | ||||
| Tax Provisions | 233020 | ||||
| Provisions Against Estimated Losses on Off-Balance Sheet Accounts | 233030 | ||||
| Provisions Against Other Losses | 233040 | ||||
| Other General Provisions | 233090 | ||||
| Subordinated Loans and Bonds | 234000 | ||||
| Revaluation Differences | 235000 | ||||
| Buildings | 235010 | ||||
| Real Estate Assets for Which Procedures Have Not Been Issued (Rebuyu) | 235020 | ||||
| Distributable Profits | 236000 |
(4/4)
| Account Number | Automatic Number | Account Name | Total | Amounts in Libyan Dinar | Foreign Currency Amounts Valued in Libyan Dinar |
|---|---|---|---|---|---|
| Resident | Non-Resident | ||||
| Unrealized Profits or (Losses) Resulting from Changes in |