1998-03-25 | 6938The Central Bank of Lebanon issued Basic Circular No 43 to define regulatory capital adjustments for calculating prudential limits on Lebanese banks. The framework requires positive adjustments for cumulative fair value changes in instruments classified as fair value through other comprehensive income, while accounting for cash flow hedge reserves and own credit risk. It further mandates the deduction of goodwill and other intangible assets from qualifying capital to ensure accurate prudential ratio calculations.