Position of Islamic Banks

Text / Section / 1 R / 107 T / 2007-12-31

Basic Circular No. 107

We enclose herewith a copy of Basic Decision No. 9526 dated 2007/2/17 concerning the status of Islamic Banks.

Beirut, on 17 February 2007
Governor of the Central Bank of Lebanon
Riad Toufic Salamah

Basic Decision No. 9526

Status of Islamic Banks

The Governor of the Central Bank of Lebanon,

Pursuant to the Monetary and Loan Law, particularly Article 146 thereof,

Pursuant to Law No. 575 dated 2004/2/11 concerning the establishment of Islamic Banks in Lebanon, particularly Article 1 thereof,

Pursuant to the decision of the Central Council of the Central Bank of Lebanon taken at its meeting held on 2007/2/16,

Decides as follows:

Article 1:
All Islamic banks operating in Lebanon are required to use the Statistical Reporting System (STR) software to prepare the following financial data:
-1 The monthly status and annual balance sheet (assets - liabilities - off-balance sheet) according to Form 3010 attached to this decision, starting from the status as of 2007/3/31. -2 The annual profit and loss statement prepared for publication according to Form (-1IPL) attached to this decision. -3 The annual balance sheet prepared for publication according to Form (-1PBI).

Article 2:
First: Islamic banks operating in Lebanon must provide:
-1 The Economics Department¹ at the Central Bank of Lebanon:
a- The monthly status prepared according to Form 3010 electronically via the Electronic Statistical Reporting Project (eSTR), within a deadline of ten days from the date of the status, and in paper form within a deadline of twelve days. b- The annual balance sheet prepared according to Form 3010 and the annual balance sheet prepared for publication, electronically via the Electronic Statistical Reporting Project (eSTR) and in paper form, within a maximum deadline of the end of June of each year. -2 The Banking Control Commission, in paper form:
a- The monthly status prepared according to Form 3010 within a deadline of twelve days from the date of the status. b- The annual balance sheet prepared according to Form 3010 and the annual balance sheet prepared for publication within a maximum deadline of the end of June of each year.

Second: Exceptionally, the following must be sent:
-1 The monthly status - Form 3010 as of 2006/12/31 within a maximum deadline of 2007/4/10. -2 The annual balance sheet as of 12/31/2006 and prepared according to Form 3010 within a maximum deadline of 2007/9/30. -3 The annual balance sheet prepared for publication as of 2006/12/31 and prepared according to the form attached to this decision within a maximum deadline of 2007/9/30.

Article 3:
Islamic banks operating in Lebanon must, within a maximum deadline of the end of June following the end of the fiscal year, provide:
-1 The Economics Department¹ at the Central Bank of Lebanon with the profit and loss statement (-1IPL) in paper form and electronically via the Electronic Statistical Reporting Project (eSTR).

1 - This department's name was amended to become "Economics Department" instead of "Directorate of Statistics and Economic Research" pursuant to Decision No. 13779 dated 2025/11/28.

Text / Section / 1 R / 107 T / 2007-12-31

-2 The Banking Control Commission in paper form with the profit and loss statement (-1IPL) mentioned above.

Exceptionally, until the status as of 2008/12/31, continue to send the profit and loss statement according to Form (-1BPL) attached to Basic Decision No. 6574 dated 1997/4/24 in addition to Form (-1IPL) mentioned above.

Article 4:
Islamic banks operating in Lebanon may, starting from 2007/3/1, obtain a copy of the Statistical Reporting System (STR) software, the technical appendix, and the user manual through the following Central Bank of Lebanon website:
www.bdl.gov.lb/str/index.html

Article 5:
Islamic banks operating in Lebanon must, exceptionally and until the status as of 2008/12/31, continue to send the monthly status - Form 2010 and Appendix No. 2020 prepared according to the provisions of Basic Decision No. 7723 dated 2000/12/2, in addition to Form 3010 mentioned above.

Article 6:
This decision shall take effect upon its issuance.

Article 7:
This decision shall be published in the Official Gazette.

Beirut, on 17 February 2007
Governor of the Central Bank of Lebanon
Riad Toufic Salamah

1 - This paragraph was amended pursuant to Article 1 of Interim Decision No. 9780 dated 2007/11/26 (Interim Circular No. 156). 2 - This article was amended pursuant to Article 2 of Interim Decision No. 9702 dated 2007/9/19 (Interim Circular No. 142). 3 - This article was amended pursuant to Article 2 of Interim Decision No. 9780 dated 2007/11/26 (Interim Circular No. 156).

Text / Section / 1 R / 107 T / 2007-6-30

Central Bank of Lebanon Branch Type: (Lebanon - Outside - Lebanon with outside - Complex...) 1 Economics Department Form 3010 Status of Islamic Banks Status: (Monthly / Annual) Status as of date: / / : Amounts in Thousands

Sorting Code
Resident L.L.
Non-Resident L.L.
Resident Equivalent L.L.
Non-Resident Equivalent L.L.
Total
101000 0 10100 Cash
101001 4 10101 Of which: In US Dollars
101002 4 10102 Of which: In Euros
102000 0 10200 Central Bank of Lebanon - and other issuing institutions 102100 1 - Current accounts 102200 1 - Mandatory reserve 102300 1 - Accounts with other debtors 102400 1 - Accrued income not yet due 103000 0 Investments with banks and financial institutions 103100 1 - Current accounts 103200 1 - Absolute investment accounts 103300 1 - Restricted investment accounts (with specific operations) 103700 1 - Accounts with other debtors 103800 1 - Accrued income not yet due Net debts of banks and financial institutions doubtful of collection or disputed 103900 1 10490 Total debts of banks and financial institutions doubtful of collection 103910 2 10491 Less: Provision for debts of banks and financial institutions doubtful of collection or disputed 103920 2 10492 Less: Suspended profits 103930 2 10493 104000 0 12900 Branches abroad 104100 1 - Current accounts 104200 1 - Absolute investment accounts 104300 1 - Restricted investment accounts (with specific operations) 104400 1 - Accounts with other debtors 104500 1 - Accrued income not yet due 105000 0 13000 Investments in the parent institution and sister or subsidiary companies 105100 1 - Current accounts 105200 1 - Absolute investment accounts 105300 1 - Restricted investment accounts (with specific operations) 105400 1 - Accounts with other debtors 105500 1 - Accrued income not yet due 106000 0 Purchased checks

1 - This department's name was amended to become "Economics Department" instead of "Directorate of Statistics and Economic Research" pursuant to Decision No. 13779 dated 2025/11/28.

110000 0 Deferred sales debts
111000 1 Murabaha
111100 2 Debts related to executed Murabaha operations 111101 4 - Of which: Due and unpaid debts 111110 3 - Short-term Murabaha debts (less than one year) 111120 3 - Long-term Murabaha debts (more than one year) 111130 3 - (Less) Deferred profits (less and more than one year) 111140 3 - Murabaha debts of major shareholders and related parties 111141 4 Murabaha debts (less than one year) 111142 4 Murabaha debts (more than one year) 111143 4 Less - Deferred profits 111150 3 - Murabaha debts of the public sector 111151 4 _ Murabaha debts (less than one year) 111152 4 _ Murabaha debts (more than one year) 111153 4 - (Less) Deferred profits 111500 2 - Debts related to unexecuted Murabaha operations 111510 3 _ Murabaha debts (less than one year) 111520 3 _ Murabaha debts (more than one year) Net debts related to Murabaha operations doubtful of collection 111900 2 111910 3 Total Murabaha debts doubtful of collection 111920 3 (Less) Provision for Murabaha debts doubtful of collection 111930 3 (Less) Suspended profits 112000 1 Salam 112100 2 Financing by Salam 112101 4 Of which: Short-term financings 112102 4 Of which: Long-term financings 112200 2 Debts resulting from Salam operations 112900 2 Net Salam debts doubtful of collection or disputed 112910 3 Total Salam debts doubtful of collection or disputed Less provision for Salam debts doubtful of collection or disputed 112920 3 113000 1 Istisna 113100 2 Financing by Istisna 113101 4 Of which: Short-term financings 113102 4 Of which: Long-term financings 113200 2 Debts resulting from Istisna operations (delay in delivery...)

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Net Istisna debts doubtful of collection or disputed 113900 2 113910 3 Total Istisna debts doubtful of collection or disputed 113920 3 Less provision for Istisna debts doubtful of collection or disputed 120000 0 Investments in financial papers 120100 1 Deposit certificates 120110 2 Central Bank of Lebanon and other issuing institutions 120120 2 'Commercial banks and financial institutions 120130 2 Parent institution and sister and subsidiary companies 120140 2 Others 120150 2 Accrued income not yet due 120160 2 Less - Accrued income 120170 2 (+/-) Premiums on purchased financial prices 120180 2 Less - Provision for depreciation of deposit certificates 120200 1 Lebanese and non-Lebanese Islamic government bonds 120210 2 - Purchased for trading purposes 120220 2 - Purchased and available for sale 120230 2 - Purchased until maturity 120240 2 - Accrued income not yet due 120250 2 - (Less) Accrued income 120260 2 - (+/-) Premiums on purchased government bonds 120270 2 - (Less) Provision for depreciation of government bonds 120300 1 Investments in financial bonds 120310 2 For trading purposes 120320 2 Available for sale 120330 2 To be held until maturity 120340 2 Accrued income not yet due 120350 2 Less - Accrued income 120360 2 (+/-) Premiums on purchased financial prices 120370 2 Less - Provision for depreciation of financial bonds 120400 1 - Investments in shares 120410 2 - For trading purposes 120420 2 - Available for sale

• (Less) Provision for depreciation of investments in shares or in investment fund units 120430 2

130000 0 Financings (Participation, Mudaraba) 131000 1 Financing by Participations:
1 131005 Of which: Participations financings - tangible fixed assets

1 - This item was added pursuant to Article 1 of Interim Decision No. 11332 dated 2013/1/18 (Interim Circular No. 314), effective from the status as of 2013/2/28.

131100 2 - Fixed Participation Financing:
131110 3 - Short-term financings
131111 4 Of which: Participations financings with the public sector Of which: Participations financings with shareholders and related parties 131112 4 131115 4 - Cash financings 131116 4 - In-kind financings 131117 4 _ (Less) Deferred participation profits 131120 3 - Long-term financings 131121 4 Of which: Participations financings with the public sector 131122 4 Of which: Participations financings with shareholders 131125 4 - Cash financings 131126 4 - In-kind financings 131127 4 _ (Less) Deferred participation profits

• (Less) Provision for decrease in bank's share in Fixed Participation Financings 131190 3
  131200 2 - Participation Financing ending with transfer of ownership or diminishing 131210 3 - Short-term financings 131211 4 Of which: Participations financings with the public sector 131212 4 Of which: Participations financings with shareholders 131215 4 - Cash financings 131216 4 - In-kind financings 131217 4 _ (Less) Deferred participation profits 131220 3 - Long-term financings 131221 4 Of which: Participations financings with the public sector 131222 4 Of which: Participations financings with shareholders 131225 4 - Cash financings 131226 4 - In-kind financings 131227 4 _ (Less) Deferred participation profits
• (Less) Provision for decrease in bank's share in Diminishing Participation Financings 131240 3
  131300 2 Participation liquidation debts
  131301 4 Of which: Participation profits
  Net debts of participations doubtful of collection or disputed 131400 2 131410 3 Total debts of participations doubtful of collection 131420 3 (Less) Provision for debts of participations doubtful of collection (Unrealized profits for debts of participations doubtful of collection or disputed) 131430 3

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132000 1 Financing by Mudarabas:
132001 4 Of which: Mudaraba financings with the public sector 132002 4 Of which: Mudaraba financings with shareholders and related parties 1 132005 Of which: Mudaraba financings - tangible fixed assets

132100 2 - Short-term financings
132101 4 Of which: Financings with the public sector 132102 4 Of which: Financings with shareholders 132110 3 - Cash financings 132120 3 - In-kind financings 132130 3 _ (Less) Deferred Mudaraba profits 132200 2 - Long-term financings 132201 4 Of which: Financings with the public sector 132202 4 Of which: Financings with shareholders 132010 3 - Cash financings 132020 3 - In-kind financings 132030 3 _ (Less) Deferred Mudaraba profits

• (Less) Provision for decrease in bank's share in Mudaraba Financings 132300 2
  132400 2 - Mudaraba liquidation debts
  132401 4 Of which: Mudaraba profits
  132500 2 Net Mudaraba debts doubtful of collection or disputed 132510 3 Total Mudaraba debts doubtful of collection 132520 3 (Less) Provision for debts of participations doubtful of collection (Unrealized profits for Mudaraba debts doubtful of collection or disputed) 132530 3 140000 0 Investments 140100 1 Shareholdings in capital of enterprises 140101 4 Of which: With banks 140102 4 Of which: With financial institutions 140103 4 Of which: With the mixed sector 140104 4 Of which: With insurance companies 140105 4 Of which: Shareholdings and shares listed according to net rights 140200 1 Less: Provision for depreciation of shareholdings in enterprises 140300 1 Provisions for branches abroad 150000 0 Leasing 150100 1 Operating lease debts 150200 1 Finance lease debts

1 - This item was added pursuant to Article 2 of Interim Decision No. 11332 dated 2013/1/18 (Interim Circular No. 314), effective from the status as of 2013/2/28.

150300 1 Net doubtful collection lease debts 150310 2 Total doubtful collection debts 150320 2 Less provision for doubtful collection debts 160000 0 Assets and debts with other debtors 160100 1 12100 Various debtors 160110 2 12110 Various debtors from the private sector 160111 Of which: Goodwill loan debts 160120 2 12120 Various debtors from the public sector 160130 2 12130 Provision for various debtors 160200 1 11800 Debtors under acceptances 160300 1 12000 Various assets 160310 2 12010 Precious metals 160320 2 12020 Stamps 160330 2 12030 Other assets 160400 1 15500 Correspondence and settlement accounts 160410 2 15510 Head office and branches in Lebanon 160420 2 15530 Other income to be received 160430 2 15540 Expenses to be distributed over several periods 160440 2 15560 Valuation differences of branch offices 160441 4 15561 Of which: Valuation differences of fixed branch offices Of which: Foreign currency shareholdings in banks and financial institutions abroad 160442 4 15562 160443 4 15563 Of which: Valuation differences of provisions for branches abroad 160450 2 15571 Foreign currency settlement accounts 170000 0 Net assets or purchased goods for exploitation 1 170001 Of which: Net tangible fixed assets purchased for exploitation

170010 1 - Assets purchased for Murabaha
170020 1 - Goods assets from unexecuted Murabaha operations 170030 1 - Salam assets (Salam goods) 170040 1 - Assets in Istisna cost account

• Assets purchased for exploitation (Participation/Mudaraba) 170050 1
  170060 1 - Liquidation assets
• Less depreciation of assets purchased for exploitation (Participation/Mudaraba) 170110 1
  170120 1 - Less other depreciations
  : Provision for decrease in value of assets purchased for exploitation (Participation/Mudaraba) 170210 1 Less
• (Less): Provision for decrease in value of assets purchased for Murabaha 170220 1

1 - This item was added pursuant to Article 3 of Interim Decision No. 11332 dated 2013/1/18 (Interim Circular No. 314), effective from the status as of 2013/2/28.

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170230 1 - Less provision for estimated value deficit in Salam operations

• Less provision for decrease in market value of Istisna financing operations 170240 1
  172000 0 Investments in real estate
  173000 0 Assets purchased for leasing
  173100 1 - Assets leased for periodic income 173200 1 - Assets leased ending with transfer of ownership 173300 1 - Assets recovered due to incomplete lease 173400 1 - Less depreciations on assets ready for lease
• Less provision for decrease in value of assets purchased for leasing purposes 173500 1
  174000 0 Other investments
  175000 0 12300 Mandatory nature financial assets 175100 1 12310 - Capital frozen for the General Treasury account 175200 1 12320 - Mandatory nature participations - Deposit Guarantee Institution 175300 1 12330 - (Less) Depreciation of mandatory nature participations 176000 0 12500 Net non-financial fixed assets 176100 1 12510 - Non-tangible fixed assets 176200 1 12520 - Tangible fixed assets Of which: Purchase value of real estate re-evaluated with Central Bank of Lebanon approval 176201 4 12522 Of which: Value of re-evaluation differences of real estate approved by Central Bank of Lebanon 176202 4 12523 176203 4 12524 Of which: Other real estate 176300 1 12530 - Real estate taken in satisfaction of debts 176400 1 12540 - (Less) Depreciation of non-tangible fixed assets
• (Less) Depreciation of tangible fixed assets not taken in satisfaction of debts 176500 1 12550
  Of which: Depreciation of purchase value of real estate re-evaluated with Central Bank of Lebanon approval 176501 4 12552 Of which: Depreciation of re-evaluation differences of real estate approved by Central Bank of Lebanon 176502 4 12553 176503 4 12554 Of which: Depreciation of other real estate 176600 1 12560 - Less provision for depreciation of non-financial fixed assets 176601 4 12561 Of which: On real estate taken in satisfaction of debts 1 176602 Of which: On tangible fixed assets not taken in satisfaction of debts 177000 0 12600 Re-evaluation differences 177100 1 12601 - Re-evaluation differences of assets taken in satisfaction of debts 177200 1 - Re-evaluation differences of investment assets 177300 1 - Re-evaluation differences of fixed assets

1 - This item was added pursuant to Article 4 of Interim Decision No. 11332 dated 2013/1/18 (Interim Circular No. 314), effective from the status as of 2013/2/28.

178000 0 12700 Net Goodwill
178100 1 12710 - Goodwill
178200 1 12720 - Less Depreciation
199990 0 19999 Total Assets

Text / Section / 1 R / 107 T / 2007-6-30

Central Bank of Lebanon Branch Type: (Lebanon - Outside - Lebanon with outside - Complex...) 1 Economics Department Form 3010 Status of Islamic Banks Status: (Monthly / Annual) Status as of date: / / : Amounts in Thousands

Sorting Code
Resident Liabilities L.L.
Non-Resident L.L.
Resident Equivalent L.L.
Non-Resident Equivalent L.L.
Total
201000 0 20100 Central Bank of Lebanon - and other issuing institutions 201100 1 - Current accounts 201200 1 - Absolute investment accounts 201700 1 - Other accounts 201800 1 - Accrued expenses not yet paid 202000 0 Banks and financial institutions 202100 1 - Current accounts 202200 1 - Absolute investment accounts 202700 1 - Other accounts 202800 1 - Accrued expenses not yet paid 203000 0 23000 Branches abroad 203100 1 - Current accounts 203200 1 - Absolute investment accounts 203700 1 - Other accounts 203800 1 - Accrued expenses not yet paid Parent institution and sister and subsidiary companies accounts 204000 0 23100 204100 1 - Current accounts 204200 1 - Absolute investment accounts 204700 1 - Other accounts 204800 1 - Accrued expenses not yet paid 205000 0 20900 Public sector accounts 205100 1 - Current accounts 205200 1 - Absolute investment accounts 205700 1 - Other accounts 205800 1 - Accrued expenses not yet paid 206000 0 Investment accounts - Customers 206100 1 - Current accounts 206200 1 - Time accounts 206700 1 - Other accounts 206800 1 - Distributed returns

1 - This department's name was amended to become "Economics Department" instead of "Directorate of Statistics and Economic Research" pursuant to Decision No. 13779 dated 2025/11/28.

207000 0 Creditor partners' accounts
207100 1 - Current accounts
207200 1 - Time accounts
207700 1 - Other accounts
207800 1 - Distributed returns
207900 1 - Accounts to cover debtor debts losses 208000 0 Cash collateral and guarantees 208100 1 Margin of seriousness 208200 1 Collateral and guarantees for financings and sales debts 208300 1 Collateral for documentary credits 208400 1 Collateral for guarantees 208700 1 Others

• Issued bonds (Customer participation in financing a specific project) 209000 0
  209100 1 - Participation bonds
  209200 1 - Qard/Mudaraba bonds
  209300 1 - Leasing bonds
  209400 1 - Salam and/or Istisna bonds
  209700 1 - Other bonds
  209800 1 - Accrued expenses not yet due
  210000 0 - Adjusted profit reserve
  211000 0 Creditor debts
  211100 1 - Suppliers' accounts
  211200 1 - Salam customers' debts
  211300 1 - Istisna liabilities
  211400 1 - Murabaha customers' debts
  211500 1 - Participation customers' debts
  211600 1 - Mudaraba customers' debts
  211700 1 - Lessees' debts
  211800 1 - Other debts
  212000 0 Various creditors
  212100 1 21200 Various creditors
  212110 2 21210 - Various creditors from the private sector 212120 2 21215 - Zakat due on the bank 212130 2 21220 - Various creditors from the public sector 212200 1 21100 Commitments under acceptances 212300 1 21000 Prices for payments

Text / Section / 1 R / 107 T / 2007-6-30

213000 0 23500 Settlement accounts
213100 1 23510 Head office and branches in Lebanon 213200 1 23520 Accrued income 213300 1 23530 Other expenses to be paid 213400 1 Non-Sharia profits withheld for distribution 213500 1 23900 Unrealized profits and losses 213600 1 23591 Foreign currency settlement accounts 213700 1 23570 Valuation differences of branch offices 213701 4 23571 Of which: Fixed branch offices Of which: Lebanese currency shareholdings in financial sector institutions abroad 213702 4 23572 Of which: Valuation differences of provisions for branches abroad 213703 4 23573 214000 0 Provisions 214100 1 21540 Provisions for risks and expenses 214200 1 21520 End-of-service compensation provision 214300 1 Provision for repair of leased assets 214400 1 Other provisions 214500 1 21510 Provisions for exchange rate fluctuations Provisions for decrease in value of fixed exchange rate centers 214600 1 21550 214700 1 21560 Real estate liquidation reserve 214800 1 21580 Participation shares liquidation reserve General provision to cover loss of debts, financing, and investment assets 214900 1 215000 0 Owners' equity in the bank:
215100 1 22000 Gross capital or capital reserves

• Ordinary capital shares or capital reserves 215110 2 22010
• Permanent non-cumulative preferred shares and similar financial instruments 215120 2 22015
  Of which: Convertible preferred shares to ordinary shares 215121 4 22016 215200 1 22020 - Funds earmarked for real estate investments 215300 1 22030 - Cash advances earmarked for capital 215700 1 22050 - Group share - positive or negative 215800 1 22060 - Minority share - positive or negative 216000 0 21900 Reserves and Premiums:
  216100 1 21910 Legal reserve
  216200 1 21920 Regulatory reserve
  Result-linked deposit accounts reserve Circular 216300 1 (%12) 94 216400 1 21931 Unspecified banking risk reserve 216500 1 21930 Other reserves 216600 1 21940 Premiums (discounts) on issuance, merger, and advances

216700 1 21950 - Group share - positive or negative 216800 1 21960 - Minority share - positive or negative 217000 0 22100 Retained prior results - Profits or (Losses) 217700 1 22110 - Group share - positive or negative 217800 1 22120 - Minority share - positive or negative Current fiscal year result (Last year) - Profits or 218000 0 22200 (Losses) 218700 1 22210 - Group share - positive or negative 218800 1 22220 - Minority share - positive or negative Net income and expense accounts (positive or 219000 0 22300 negative) 219100 22310 Income less expenses resulting from exchange differences 219200 1 22320 Total income 219300 1 22330 Less: Total expenses 219700 1 22340 - Group share - positive or negative 219800 1 22350 - Minority share - positive or negative 220000 0 21600 Re-evaluation differences

• Re-evaluation differences approved by Central Bank 220100 1 21609
  of Lebanon
• Re-evaluation differences accepted in supporting funds 220200 1 21610
• Re-evaluation differences of assets taken in satisfaction 220300 1 21620
  of debts
  220400 1 21630 - Re-evaluation differences of other fixed assets Less: Bonds related to supporting funds repurchased 221000 0 22400 221001 4 22401 Of which: Bank's circulating shares repurchased 22402 4 221002 Of which: Other bonds with unspecified maturities Related to bank or group shares and purchased by them 299990 0 29999 Total Liabilities

Text / Section / 1 R / 107 T / 2007-6-30

Central Bank of Lebanon Branch Type: (Lebanon - Outside - Lebanon with outside - Complex...) 1 Economics Department Form 3010 Status of Islamic Banks Status: (Monthly / Annual) Status as of date: / / : Amounts in Thousands

Sorting Code
Off-Balance Sheet L.L.
Non-Resident L.L.
Resident Equivalent L.L.
Non-Resident Equivalent L.L.
Total
300000 0 Received commitments and guarantees 301000 1 30800 From financial intermediaries 301001 4 Of which: On Murabaha operations 301002 4 Of which: On Salam and Istisna operations 301003 4 Of which: On Financing - participation and mudaraba 301004 4 Of which: On other investment operations 302000 1 30900 From customers 302100 2 On Murabaha operations:
302110 3 - Personal guarantees
302120 3 - Real guarantees
302130 3 - Other guarantees
302200 2 On Salam and Istisna operations
302210 3 - Personal guarantees
302220 3 - Real guarantees
302230 3 - Other guarantees
302300 2 On Financing operations (participation and mudaraba) 302310 3 - Personal guarantees 302320 3 - Real guarantees 302330 3 - Other guarantees 302400 2 On other investment operations 302410 3 - Personal guarantees 302420 3 - Real guarantees 302430 3 - Other guarantees 303000 1 Received commitments and guarantees - Shareholders 303100 2 - Personal guarantees 303200 2 - Real guarantees 303300 2 - Other guarantees 304000 1 Received commitments and guarantees - Public sector 310000 0 Potential liabilities to be paid 311000 1 30100 Commitments and guarantees given to financial intermediaries 311001 4 Of which: On Murabaha operations 311002 4 Of which: On Salam and Istisna operations 311003 4 Of which: On Financing - participation