Financial Statements of Money Dealers

Old Number 11 Text/Section/2 CBL/Reg/1/2017-12-31

Basic Circular for Money Dealers No. 1

We enclose herewith a copy of Basic Decision No. 6905 dated 1998/2/21 concerning the financial statements of money dealers.

Beirut, on 1998/2/21
Governor of the Central Bank of Lebanon
Riad Toufic Salamah

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Basic Decision No. 6905

Financial Statements of Money Dealers

The Governor of the Central Bank of Lebanon,

1. Pursuant to Law No. 87/42 dated 1987/11/21 concerning the regulation of the money changing profession in Lebanon, particularly Articles Eight and Nine thereof,
   And pursuant to the decision of the Central Council taken in its session held on 1998/2/18,

Decides as follows:

Article One:
All money dealers operating in Lebanon are required to provide the Banking Control Commission and the Directorate of Non-Banking Financial Institutions at the Central Bank of Lebanon with financial statements according to the attached templates, as follows:
-1 Monthly status (twelve statuses per year) for institutions that carry out cash shipment and/or metal and bullion coin operations ("Precious Metals"), and quarterly status (four statuses per year) for Category "A" institutions, and semi-annual status (two statuses per year) for Category "B" institutions, prepared according to Template (0MDBS) attached, to be submitted within a period of twelve days from the date of the status. -2 Final annual balance sheet prepared according to Template (0MDBS) and profit and loss statement prepared according to Template (1MDPL) attached, audited by a supervisory commissioner or a legal auditor, to be delivered within a period not exceeding the end of April of each year.

1 - Law No. 87/42 dated 1987/11/21 was repealed by Law No. 347 dated 2001/8/6 (Official Gazette No. 2001/39), which replaced it. 2 - This Article was amended by Article One of Interim Decision No. 12728 dated 2017/12/1 (Interim Circular No. 478), which takes effect as of the status dated 2017/12/31. 3 - The name "Directorate of Financial Markets" was amended to become "Directorate of Money Changing" pursuant to Central Bank of Lebanon Decision No. 11943 dated 2015/2/4, then the name "Directorate of Money Changing" was amended to become "Directorate of Non-Banking Financial Institutions" pursuant to Decision No. 13788 dated 2025/12/30, which takes effect as of 2026/1/1.

Article Two:
The data referred to in Article One of this Decision shall be sent as follows:
-1 An electronic copy to the Directorate of Non-Banking Financial Institutions at the Central Bank of Lebanon on compact discs (CD) according to a program obtained from this Directorate. -2 A signed paper copy according to procedures to both the Banking Control Commission and the Directorate of Non-Banking Financial Institutions at the Central Bank of Lebanon.

1 - This Article was amended by Article Two of Interim Decision No. 12728 dated 2017/12/1 (Interim Circular No. 478), which takes effect as of the status dated 2017/12/31. 2 - The name "Directorate of Financial Markets" was amended to become "Directorate of Money Changing" pursuant to Central Bank of Lebanon Decision No. 11943 dated 2015/2/4, then the name "Directorate of Money Changing" was amended to become "Directorate of Non-Banking Financial Institutions" pursuant to Decision No. 13788 dated 2025/12/30, which takes effect as of 2026/1/1.

Article Three:
Decisions No. 6166 dated 1996/5/10 subject of Circular for Money Dealers No. 9 dated 1996/5/10 and Decision No. 6817 dated 1997/11/27 subject of Circular for Money Dealers No. 10 dated 1997/11/27 are repealed.

Article Four:
This Decision shall take effect upon its issuance and be published in the Official Gazette.

Beirut, on 21 February 1998
Governor of the Central Bank of Lebanon
Riad Toufic Salamah

1 - This Article was amended by Article Two of Interim Decision No. 12728 dated 2017/12/1 (Interim Circular No. 478), which takes effect as of the status dated 2017/12/31. 2 - The name "Directorate of Financial Markets" was amended to become "Directorate of Money Changing" pursuant to Central Bank of Lebanon Decision No. 11943 dated 2015/2/4, then the name "Directorate of Money Changing" was amended to become "Directorate of Non-Banking Financial Institutions" pursuant to Decision No. 13788 dated 2025/12/30, which takes effect as of 2026/1/1. 2 - Circular numbers are according to the old numbering.

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Money Dealers Balance Sheet 0MDBS
Status:
Status as of YYYY/MM/DD:
Company Name:
Company Number on the list of money dealers at the Central Bank of Lebanon:
Annual

Amounts in thousands of Lebanese Lira

Account	Account Number in Accounting Plan	Auto-sort Number	Item Definition	Non-Residents	Residents	Total Residents	Foreign Currency Equivalent in Lebanese Lira
Assets
21	101000		Intangible Fixed Assets	0
211	101010		Commercial Enterprise (Goodwill, Customers...)
212	101020		Establishment Expenses
280	101030		Less: Amortization of Commercial Enterprise - Goodwill
290	101040		Less: Provisions for impairment of Commercial Enterprise
213	101050		Research and Development Expenses
214	101060		Licenses - Trademarks and Similar Values
215	101070		Software
218	101080		Fixed Assets Given for Use Rights
219	101090		Other Intangible Fixed Assets	0	0
2191	101091		Different Intangible Fixed Assets
2198	101092		Advances and Payments for Purchase of Intangible Fixed Assets
281	101100		Less: Amortization of Other Intangible Fixed Assets
291	101110		Less: Provisions for Impairment of Intangible Fixed Assets
22	102000		Tangible Fixed Assets	0
221	102010		Land
223	102020		Buildings
224	102030		Technical Equipment
225	102040		Transport Vehicles
226	102050		Other Tangible Fixed Assets
227	102060		Tangible Fixed Assets Under Construction
228	102070		Advances and Payments for Purchase of Tangible Fixed Assets
282	102080		Less: Depreciation of Tangible Fixed Assets
292	102090		Less: Provisions for Impairment of Tangible Fixed Assets
25	103000		Financial Fixed Assets	0
251	103010		Participation Certificates
252	103020		Debts Related to Participations
253	103030		Other Frozen Bonds
255	103040		Long and Medium-Term Loans Secured by Realized Profits
258	103050		Investment Bonds	0
2581	103051		Shares and Parts with Variable Revenues
2582	103052		Debt Bonds and Financial Values with Variable Revenues
259	103060		Frozen Financial Debts and Guarantees	0
2591	103061		Guarantees Given
289	103070		Less: Amortization of Other Financial Fixed Assets
295	103080		Less: Provisions for Impairment of Financial Fixed Assets
284	103090		Less: Amortization of Fixed Assets Acquired via Lease
294	103100		Less: Provisions for Fixed Assets Acquired via Lease
26	104000		Fixed Assets Recovered for Doubtful Collection Operations	0
261	104010		Financial Fixed Assets Recovered for Doubtful Collection
296	104020		Less: Provisions for Financial Fixed Assets Taken to Recover Debt
262	104030		Tangible Fixed Assets Recovered for Doubtful Collection
286	104040		Less: Amortization of Fixed Assets Taken to Recover Doubtful Operations

1 - This Template was introduced pursuant to Article Three of Interim Decision No. 12728 dated 2017/12/1 (Interim Circular No. 478), which takes effect as of the status dated 2017/12/31.

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Money Dealers Balance Sheet 0MDBS
Status:
Status as of YYYY/MM/DD:
Company Name:
Company Number on the list of money dealers at the Central Bank of Lebanon:
Annual

Amounts in thousands of Lebanese Lira

Account	Account Number in Accounting Plan	Auto-sort Number	Item Definition	Non-Residents	Residents	Total Residents	Foreign Currency Equivalent in Lebanese Lira
Assets
27	105000		Revaluation Differences	0
271	105010		Revaluation Differences for Non-Depreciable Fixed Assets
272	105020		Revaluation Differences for Depreciable Fixed Assets
31	106000		Inventory of Materials and Consumables	0	0
311	106010		Stamps
315	106020		Other Materials and Consumables
391	106030		Less: Provisions for Materials and Consumables
36	107000		Foreign Currency Exchange Operations (-/+)	0
363	107010		Exchange Centers
364	107020		Centers in Foreign Currencies - Equivalent in Lebanese Lira
37	108000		Closing Inventory (Metals and Bullion)	0
371	108010		Precious Metals Inventory
372	108020		Bullion Inventory
373	108030		Other Metals Inventory
375	108040		Metals in Transit
376	108050		Metals (Scrap)
39	109000		Less: Provisions for Inventory Impairment	0
397	109010		Less: Provisions for Precious Metals and Bullion	0	0
3971	109011		Less: Metals
3972	109012		Less: Bullion
3973	109019		Less: Other Metals
41	110000		Current Accounts Debit	0
411	110010		Debts - Cash Exchange Operations (Temporarily)	0
4111	110011		Capital Companies - Money Changing
4112	110012		Personal Companies - Money Changing
4113	110013		Individual Money Changers Accounts
412	110020		Prices and Transfers for Collection
419	110030		Doubtful Collection Accounts
491	110040		Less: Provisions for Impairment of Debt Accounts - Money Changers
42	111000		Users	0
428	111010		Users' Debit Accounts	0	0
4281	111011		Advances and Payments to Users
4282	111012		Reservations
43	112000		Social Security Institutions	0
438	112010		Debts to Social Security Institutions
45	113000		Partners and Shareholders Debit Accounts	0
451	113010		Partners' Current Debit Accounts	0	0
4511	113011		Sister Companies Debit
4515	113012		Partners' Debit Accounts
459	113020		Partners' Debts	0	0
4591	113021		Unsubscribed Capital Not Called
4592	113022		Subscribed Capital Called and Unpaid
4597	113029		Other Debit Debts
495	113030		Less: Provisions for Impairment of Partners' Accounts

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Money Dealers Balance Sheet 0MDBS
Status:
Status as of YYYY/MM/DD:
Company Name:
Company Number on the list of money dealers at the Central Bank of Lebanon:
Annual

Amounts in thousands of Lebanese Lira

Account	Account Number in Accounting Plan	Auto-sort Number	Item Definition	Non-Residents	Residents	Total Residents	Foreign Currency Equivalent in Lebanese Lira
Assets
46	114000		Various Debts	0
468	114010		Various Debtors - For Investment
469	114020		Various Debtors - Outside Investment
49	115000		Less: Provisions to Face Impairment of Debt Accounts	0
496	115010		Less: Provisions for Impairment of Various Debt Accounts	0	0
4968	115011		Less: Various Debtors - For Investment
4969	115012		Less: Various Debtors - Outside Investment
47	116000		Settlement Accounts	0
471	116010		Expenses to be Distributed Over Several Periods	0	0
4711	116011		Pre-Investment Expenses
4712	116012		Major Repairs to be Amortized
4713	116013		Bond Premiums
4719	116019		Other Expenses to be Distributed Over Several Financial Periods
472	116020		Accrued Expenses
48	117000		Temporary and Settlement Accounts	0
481	117010		Accounts for Periodic Distribution of Expenses
483	117020		Accounts for Periodic Distribution of Various Expenses
50	118000		Cash	0
501	118010		Cash in Hand
502	118020		Cash in Trust
503	118030		Cash by Shipment
505	118040		Precious Metals and Bullion - Acquisition
293	118050		Less: Provisions for Impairment of Precious Metals and Bullion Inventory
51	119000		Central Bank of Lebanon - Issuing Institution	0
511	119010		Central Bank of Lebanon - Ready Funds on Demand
512	119090		Central Bank of Lebanon - Other Debit Accounts
52	120000		Lebanese Treasury Bonds	0
521	120010		Treasury Bonds in Lebanese Lira
522	120020		Treasury Bonds in Foreign Currencies
523	120090		Other Treasury Bonds
53	121000		Commercial Banks	0
531	121010		Demand Debit Accounts
532	121020		Time Deposits at Banks
533	121030		Checks and Vouchers for Collection
55	122000		Registered Financial Institutions	0
551	122010		Demand Accounts
552	122020		Time Deposits
58	123000		Purchased Financial Values	0
581	123010		Purchased Checks
199999			Total Assets	0

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Money Dealers Balance Sheet 0MDBS
Status:
Status as of YYYY/MM/DD:
Company Name:
Company Number on the list of money dealers at the Central Bank of Lebanon:
Annual

Amounts in thousands of Lebanese Lira

Account	Account Number in Accounting Plan	Auto-sort Number	Item Definition	Non-Residents	Residents	Total Residents	Foreign Currency Equivalent in Lebanese Lira
Liabilities
10	201000		Capital	0
101	201010		Capital (For Company or Person)	0
1011	201011		Unsubscribed Capital Not Called
1012	201012		Subscribed Capital, Called and Unpaid
1013	201013		Subscribed Capital, Called and Paid
102	201020		Issuance and Merger Premiums and Advances
103	201030		Revaluation and Valuation Differences	0	0
1031	201031		Revaluation Differences for Non-Depreciable Fixed Assets
1035	201032		Revaluation Differences for Depreciable Fixed Assets
109	201040		Owner's Personal Account
11	202000		Reserves	0
111	202010		Legal Reserve
112	202020		Regulatory and Contractual Reserves
119	202090		Other Reserves
12	203000		Brought Forward Previous Results	0
121	203010		Brought Forward Previous Results Credit
125	203020		Less: Brought Forward Previous Results Debit
13	204000		Net Result of the Financial Period (Profit or Loss)	0
137	204010		Period Result - Activities Outside Money Changing
138	204020		Period Result - Profits
139	204030		Less: Period Result - Losses
14	205000		Grants for Investments	0
141	205010		Grants for Investments Received
145	205020		Grants for Investments Transferred to Results
15	206000		Provisions to Face Risks and Expenses	0
151	206010		Provisions to Face Risks	0	0
1511	206011		Provisions for Disputes and Various Contingencies
1513	206012		Provisions to Face Exchange Rate Fluctuations
1515	206013		Provisions for Fines and Penalties
1519	206019		Provisions to Face Various Risks
155	206020		Provisions to Face Expenses	0	0
1551	206021		Provisions for Expenses to be Distributed Over Several Financial Periods
1552	206022		Provisions to Face Pensions and Similar Obligations
1553	206023		Provisions for Taxes
1554	206024		Provisions for Exchange Compensation and End of Service
1559	206029		Provisions to Face Various Expenses
16	207000		Long and Medium-Term Financial Debts	0
161	207010		Loans for Debt Bonds
162	207020		Loans from Lending Institutions
163	207030		Conditional Loans on Money Changing Operations (Article 10 of Law 347)	0
1631	207031		Conditional Loans from Shareholders and Partners
164	207040		Medium and Long-Term Loans with Banks	0
1641	207041		Medium and Long-Term Loans with Banks
1642	207049		Other Loans
168	207090		Loans and Various Debts

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Money Dealers Balance Sheet 0MDBS
Status:
Status as of YYYY/MM/DD:
Company Name:
Company Number on the list of money dealers at the Central Bank of Lebanon:
Annual

Amounts in thousands of Lebanese Lira

Account	Account Number in Accounting Plan	Auto-sort Number	Item Definition	Non-Residents	Residents	Total Residents	Foreign Currency Equivalent in Lebanese Lira
Liabilities
18	208000		Institution, Branch and Company Affiliation Accounts - Participation
181	208010		Institution, Branch and Participation Company Affiliation Accounts
186	208020		Less: Funds and Services Exchanged Between Branches - Expenses
187	208030		Funds and Services Exchanged Between Branches - Revenues
25	209000		Fixed Financial Liabilities	0
259	209010		Frozen Financial Debts and Guarantees	0
2592	209011		Received Guarantees
40	210000		Current Accounts Credit	0
401	210010		Creditors - Cash Exchange Operations (Temporarily)	0
4011	210011		Capital Companies - Money Changing
4012	210012		Personal Companies - Money Changing
4013	210013		Individual Money Changers Accounts
402	210020		Prices and Transfers for Payment	0
4021	210021		Transfers
4022	210022		Certified Checks
4023	210023		Payment Orders
4024	210024		Checks for Payment
4025	210025		Other Prices for Payment
403	210030		Fixed Asset Suppliers	0
4031	210031		Supplier Invoices
4035	210032		Payment Papers
42	211000		Users	0
421	211010		Payables to Users	0	0
4282	211011		User Reservations
43	212000		Social Security Institutions	0
431	212010		Creditors to Social Security Institutions	0	0
4311	212011		Advances for Payment
4315	212012		Payment Papers - Social Security Institutions
4318	212013		Expenses to be Recorded - Social Security Institutions
44	213000		State and Public Institutions	0
441	213010		Taxes Payable on Investment
443	213020		Taxes Payable Outside Investment	0	0
4431	213021		Profits Taxes
445	213090		State and Public Institutions (Other Creditors)
45	214000		Partners and Shareholders Credit Accounts	0
451	214010		Partners' Current Credit Accounts	0	0
4511	214011		Sister Companies Credit
4515	214012		Partners' Credit Accounts
453	214020		Dividends Payable Credit
455	214030		Other Creditors to Partners	0	0
4551	214031		Company Advances Accounts
4552	214032		Capital to be Returned from Partners
4557	214039		Other Creditors
46	215000		Various Debts	0
461	215010		Other Investment Creditors	0
4618	215011		Various Credit Accounts - Outside Investment
4619	215012		Various Credit Accounts - Investment

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Money Dealers Balance Sheet 0MDBS
Status:
Status as of YYYY/MM/DD:
Company Name:
Company Number on the list of money dealers at the Central Bank of Lebanon:
Annual

Amounts in thousands of Lebanese Lira

Account	Account Number in Accounting Plan	Auto-sort Number	Item Definition	Non-Residents	Residents	Total Residents	Foreign Currency Equivalent in Lebanese Lira
Liabilities
47	216000		Settlement Accounts	0
472	216010		Accrued Expenses
473	216020		Accrued Revenues
474	216030		Expenses for Payment
48	217000		Temporary and Settlement Accounts	0
482	217010		Accounts for Periodic Distribution of Revenues
483	217020		Other Periodic Distribution Accounts
53	218000		Commercial Banks	0
531	218010		Demand Credit Accounts
299999			Total Liabilities	0

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Money Dealers Balance Sheet 0MDBS
Status:
Status as of YYYY/MM/DD:
Company Name:
Company Number on the list of money dealers at the Central Bank of Lebanon:
Annual

Amounts in thousands of Lebanese Lira

Account	Account Number in Accounting Plan	Auto-sort Number	Item Definition	Non-Residents	Residents	Total Residents	Foreign Currency Equivalent in Lebanese Lira
Off-Balance Sheet
80	301000		Commitments to Sign Given	0
801	301010		Guarantees Given to Money Changers
802	301020		Commitments and Contracts Signed for Money Changers
803	301030		Guarantees and Signatures Given to State and Public Sector
81	302000		Commitments to Sign Received	0
811	302010		Guarantees Received from Money Changers
812	302020		Commitments and Contracts Received from Money Changers
813	302030		Guarantees and Contracts Received from State and Public Sector
83	303000		Institution Assets Given to Others as Collateral	0
84	304000		Board of Directors Members Guarantees	0
841	304010		Guarantee Shares for Management
842	304020		Other Guarantees Related to Shareholders
85	305000		In-Kind Guarantees	0
86	306000		Values in Deposit (In Trust)	0
861	306010		Precious Metals
862	306020		Bonds and Shares
87	307000		Values for Collection	0
871	307010		Values Received for Collection
872	307020		Values Given for Collection
88	308000		Insurance Policies	0	10	10
881	308010		Money and Metals Shipment Insurances	10	10
882	308090		Other Insurance Policies
399999			Total Off-Balance Sheet	0	0	10	0	10

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Money Dealers Profit and Loss Account 1MDPL
Status:
Status as of YYYY/MM/DD:
Company Name:
Company Number on the list of money dealers at the Central Bank of Lebanon:
Annual

Amounts in thousands of Lebanese Lira

Account Number in Accounting Plan	Auto-sort Number	Item Definition
Revenues
70	10100	Sales of Goods and Services	0
701	10110	Sales of Metals and Bullion	0
7011	10111	Metals
7012	10112	Bullion
702	10120	Money Shipment Revenues
703	10130	Money Transfer Revenues
704	10140	Commissions Received on Checks
705	10150	Other Received Commissions
71	10200	Exchange Profits	0
711	10210	Currency Exchange Profits
712	10220	Precious Metals Exchange Profits
6019	10230	Less: Earned Discounts
713	10240	Treasury Bond Interest
714	10250	Sub-Activity Revenues
719	10290	Other Revenues
75	10300	Recoveries from Investment Provisions
76	10400	Other Revenues Resulting from Investment	0
761	10410	Other Ordinary Revenues
765	10420	Shares of Profits from Other Operations
77	10500	Financial Revenues	0
773	10510	Interest and Similar Revenues	0
7731	10511	Returns on Granted Loans
7732	10519	Interest and Various Revenues
775	10520	Positive Exchange Differences
776	10530	Other Financial Revenues
779	10540	Recoveries from Financial Provisions
78	10600	Non-Investment Revenues	0
781	10610	Revenues from Disposal of Fixed Assets
782	10620	Grants Transferred from Parent Company, Headquarters or Shareholders
788	10630	Other Non-Investment Revenues
789	10640	Recoveries from Non-Investment Provisions
199999			Total Revenues	0

1 - This Template was introduced pursuant to Article Three of Interim Decision No. 12728 dated 2017/12/1 (Interim Circular No. 478), which takes effect as of the status dated 2017/12/31.

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Money Dealers Profit and Loss Account 1MDPL
Status:
Status as of YYYY/MM/DD:
Company Name:
Company Number on the list of money dealers at the Central Bank of Lebanon:
Annual

Amounts in thousands of Lebanese Lira

Account Number in Accounting Plan	Auto-sort Number	Item Definition
Expenses
60	20100	Purchases and Change in Inventory Value	0
601	20110	Purchases of Metals and Bullion	0
6018	20111	Additional Expenses on Purchases
718	20120	Less: Discounts Granted
602	20130	Money Shipment Cost
603	20140	Money Transfer Cost
604	20150	Check Collection Commission
605	20160	Change in Inventory Value	0
6051	20161	Opening Inventory
6052	20162	Less: Closing Inventory
61	20200	Exchange Losses	0
611	20210	Currency Exchange Losses (Account for each currency)
612	20220	Precious Metals Exchange Losses
613	20230	Purchase of Materials and Consumables
615	20240	Change in Materials and Consumables Inventory Value	0
6151	20241	Opening Inventory
6152	20242	Less: Closing Inventory
62	20300	Other External Expenses	0
625	20310	Royalties
626	20320	External Services	0
6261	20321	Transportation and Communications
6262	20322	Maintenance and Repairs
6263	20323	Rentals (Building Services)
6264	20324	Hotel and Restaurant Services
6265	20325	User Services
6266	20326	Educational Services
6267	20327	Studies and Research
6268	20328	Insurance Premiums
6269	20329	Other External Services
63	20400	User Expenses	0
631	20410	Salaries and Wages of Users
635	20420	Social Expenses (Social Security...)
64	20500	Taxes, Fees and Similar Payments
65	20600	Investment Depreciation and Provision Allocations	0
651	20610	Depreciation Allocations
655	20620	Provision Allocations
66	20700	Other Ordinary Administrative Expenses	0
661	20710	Other Administrative Expenses
665	20720	Shares of Losses from Other Operations
67	20800	Financial Expenses	0
673	20810	Interest and Similar Expenses
675	20820	Negative Exchange Differences
676	20830	Net Expenses on Disposal of Investment Bonds
679	20840	Financial Depreciation and Provision Allocations
68	20900	Non-Investment Expenses	0
681	20910	Book Value of Assets Disposed
685	20920	Other Non-Investment Expenses	0
6851	20921	Expenses on Institution Management Operations
6855	20922	Expenses on Capital Operations
689	20930	Non-Investment Depreciation and Provision Allocations
69	21000	Profits Taxes
299999			Total Expenses	0
399999			Profit and Loss Account (Total Revenues - Total Expenses)	0