Title | BDL Intermediate Circular - 251: Balance Sheet and Income Statement to be Published | Sign in to download PDF |
Series name | BDL Intermediate Circular |
Sector | Legal, Financial | Sign in to view PDF |
Country | Lebanon |
Source | Banque du Liban (BDL) |
Frequency | Daily | |
Language | Arabic |
Type | PDF |
Publication date | 15/04/2011 |
Reference period | 15/04/2011 |
Keyword tags | banking regulations, the code of money and credit, bank statements, financial statements, banks balance sheet, income statement, International Financial Reporting Standards, IFRS, commercial bank assets, deposits, debt securities, loans, liabilities, preferred shares, reserves, shareholders' equity, credit derivatives, pledged funding, interest income, operating income, administrative expenses, operating profit, earnings per share, EPS, diluted EPS, income tax, tax on profits, financial derivatives, equity instruments, hedging instruments, repo transactions, designated derivatives, amortized costs, factoring, reinsurance, equity method, non-current assets held for sale, deferred tax, current tax, impairment test, financial liability held for trading, financial hybrid instruments, share-based payments, cash flow hedging, investment in foreign operations, swaps, futures, underlying assets, options, effective interest rate, finance lease operations, impaired loans, derecognition operations, reclassification operations, restructured loans, collective assessments, operating lease operations |