Regulatory Capital for Calculating the Prudential Limits on Banks Operating in Lebanon

The 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.

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الرقم القديم 1611 نص/ قسم /1 ر /43 ت /2014-6-30 تعميم أساسي للمصارف رقم 43

قرار أساسي رقم 6938
2 األموال الخاصة الحتساب النسب النظامية للمصارف العاملة في لبنان

(Cumulative Change in the Fair Value of Financial Instruments Classified as Fair Value Through OCI)

Regulatory Adjustments
(Changes in Fair Value of the Financial Instruments Classified as Fair Value Through OCI – If positive) (Cash Flow Hedge Reserves Own Credit Risk Goodwill Other Intangible Assets

ملحق تعميم
2

Lineage: Amended

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Timeline

Amended 1 time · last 2020-08-26

2020-08-26BDLCentral Bank of Lebanon Circular No. 567 Amending Key Regulatory Capital, IFRS 9, and Prudential Frameworksamends

Source: Banque du Liban — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works