All the conventional and specialized banks should comply with the international standards for the financial reports for calculating financial statements:

FD-1.1 Evaluation of Credit Facilities Portfolio

A. Instructions of QCB for credit classification should be complied.

B. Each Bank must calculate the provisions, according to both the instructions of QCB, and the requirements of the International Accounting Standards No. (39) for each debt separately. (For items [A] and [B] above, please refer to paragraph CRM-3.4.2).

C. The Banks should abide by the prescribed provisions by QCB at the end of each year, as a minimum limit.

FD-1.2 Classification and Assessment of Investments in Financial Instruments

A. Financial Investments shall be classified, in accordance with the categories determined by the amended International Accounting Standards No. (39) into three types, as follows, in accordance with Qatar Central Bank Circular No. 72/2011:

• a. Held at Fair value through P/L

• b. Available for sale

• c. Held to maturity