2026-01-05

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Circular No. 14/4/9 Regarding Final Financial Data Requirements for 2025

The Central Bank of Jordan requires licensed exchange companies to submit their final financial statements for the year 2025 by the end of March, ensuring adherence to International Financial Reporting Standards. The submission must include specific attachments detailing foreign currency and precious metal valuations as of December 31, 2025, alongside forms listing the top five markets for issuing and receiving financial remittances. Failure to provide complete documentation subjects the companies to penalties under Article 26 of the Exchange Business Law No. 44 of 2015.

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CENTRAL BANK OF JORDAN Central Bank of Jordan

No.: 14/4/9 Date: 16 / 7 / 1447 AH Corresponding to: 5 / 1 / 2026 AD

Circular to Licensed Exchange Companies

Greetings,

Based on the provisions of Article (22/b) of the Exchange Business Law No. (44) of 2015, we wish to remind you of the necessity to provide us with your company's final financial statements for the year 2025 in a formal manner that adheres to International Financial Reporting Standards, within a maximum period of the end of March. These statements must include all attachments and explanations related to them as a single unit, in accordance with the requirements of Article (6) of the Instructions for Documenting Exchange Transactions, Retaining Them, Keeping Records and Accounts, and Preparing Financial Statements No. (2023/11), issued pursuant to the decision of the Board of Directors of the Central Bank of Jordan No. (2023/226) dated 2023/09/28, based on the provisions of Article (21) of the effective Exchange Business Law, which was circulated on 2023/10/08.

We emphasize the importance of full compliance with the above, and otherwise, your company will be subject to the application of penalties stipulated in the provisions of Article (26) of the Exchange Business Law No. (44) of 2015. The company will be considered non-compliant with providing us with the final financial statements if it fails to provide us with all requirements of related attachments and explanations.

Accept our highest regards,

Central Bank of Jordan

Attachments

  1. A statement of foreign currency exchange rates for the purpose of evaluating your foreign currency asset balances and foreign currency liability balances. As for other currencies, they are evaluated according to the average price as of the end of the last working day of December 2025, taking into account the evaluation of foreign currency asset and liability balances that experience noticeable fluctuations in accordance with International Accounting Standards.
  2. A statement of the average price of an ounce of gold, an ounce of silver, and an ounce of platinum as of the end of the last working day of December 2025, for the purpose of evaluation in Jordanian Dinars.
  3. A form statement of the names of the top (5) markets (countries) with which the company deals in the field of issuing financial remittances, the volume of those transactions, the revenues derived from them, and the average commission rate collected during the year 2025.
  4. A form statement of the names of the top (5) markets (countries) with which the company deals in the field of receiving financial remittances, the volume of those transactions, the revenues derived from them, and the average commission rate collected during the year 2025.

Phone: 0096264630301 Fax: 0096264638889 Email: info@cbj.gov.jo Website: www.cbj.gov.jo Central Bank of Jordan P.O. Box (37) Amman, 11118 Jordan


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Central Bank of Jordan Daily Foreign Exchange Rates Bulletin for Valuation Purposes

No.: 21462/215/8/5 Date: 11 Rajab 1447 AH Corresponding to: 31 December 2025 AD Time: 08:20

We list below the foreign exchange rates for valuation purposes for Wednesday, corresponding to 31-12-2025, in fils:

CurrencyAverage Price
US Dollar709.000
Euro831.980
British Pound954.205
Swiss Franc894.580
Japanese Yen / per hundred452.700
Swedish Krona76.975
Lebanese Lira / per thousand7.920
Saudi Riyal189.025
Bahraini Dinar1880.390
Kuwaiti Dinar2302.175
Canadian Dollar517.615
Pakistani Rupee / per ten25.210
Indian Rupee / per ten78.890
Australian Dollar474.465
New Zealand Dollar409.590
Norwegian Krone70.485
Chinese Yuan / per ten1014.475
Danish Krone111.395
UAE Dirham193.055

Central Bank of Jordan P.O. Box 37 Amman - Jordan Phone: 9/4630301 Postal Code: 11118 Fax: 4638889 Computer Reference: CUR_EVALUATION_DB_R Page 1 of 1


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CENTRAL BANK OF JORDAN Central Bank of Jordan

We list below the average price of an ounce of gold, an ounce of silver, and an ounce of platinum, weighing (31.1035) grams and with a purity of (995) per thousand or more, as of the end of the last working day of December 2025, for the purpose of evaluation in Jordanian Dinars:

MetalAverage Price
Ounce of Gold3070.965
Ounce of Silver50.809
Ounce of Platinum1460.902

Phone: 0096264630301 Fax: 0096264638889 Email: info@cbj.gov.jo Website: www.cbj.gov.jo Central Bank of Jordan P.O. Box (37) Amman, 11118 Jordan


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CENTRAL BANK OF JORDAN Central Bank of Jordan

Company Name ............................................................

Statement of the names of the top (5) markets (countries) with which the company dealt in the field of receiving financial remittances during the year 2025, the volume of those transactions, the revenues derived from them, and the average commission rate collected:

In Jordanian Dinars

Market / CountryTotal Volume of Transactions in Receiving Financial RemittancesRevenues DerivedAverage Commission Rate Collected (Market)
Total

Accountant Name and Signature: ............................................................

Authorized Signatory Name for the Company regarding Financial Matters and Signature: ............................................................

Phone: 0096264630301 Fax: 0096264638889 Email: info@cbj.gov.jo Website: www.cbj.gov.jo Central Bank of Jordan P.O. Box (37) Amman, 11118 Jordan


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CENTRAL BANK OF JORDAN Central Bank of Jordan

Company Name ............................................................

Statement of the names of the top (5) markets (countries) with which the company dealt in the field of issuing financial remittances during the year 2025, the volume of those transactions, the revenues derived from them, and the average commission rate collected:

In Jordanian Dinars

Market / CountryTotal Volume of Transactions in Issuing Financial RemittancesRevenues DerivedAverage Commission Rate Collected (Market)
Total

Accountant Name and Signature: ............................................................

Authorized Signatory Name for the Company regarding Financial Matters and Signature: ............................................................

Phone: 0096264630301 Fax: 0096264638889 Email: info@cbj.gov.jo Website: www.cbj.gov.jo Central Bank of Jordan P.O. Box (37) Amman, 11118 Jordan