Algerian Official Gazette #65: New Banking Regulations: Comprehensive Overhaul of Financial Statements and Islamic Finance Rules • JORADP.NEWS - أخبار الجريدة الرسمية للجمهورية الجزائرية الديمقراطية الشعبية

Issue #65 of the Official Gazette of the People's Democratic Republic of Algeria published on 30 September 2025:

New Banking Regulations: Comprehensive Overhaul of Financial Statements and Islamic Finance Rules

Publication date: 30 September 2025

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Issue #65

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Year 2025

The Bank of Algeria issues two major regulations defining new rules for the establishment and publication of banks' financial statements, and establishing a detailed accounting framework for Islamic finance operations. Also features presidential decrees on budget credit transfers and significant high-level appointments.

1. Bank of Algeria: New Rules for Financial Statements and Islamic Finance Accounting

Two fundamental regulations issued by the Bank of Algeria. The first sets the conditions for establishing and publishing financial statements for banks and financial institutions, repealing the 2009 regulation. The second establishes for the first time detailed accounting and valuation rules specific to banking operations related to Islamic finance.

- Regulation No. 25-08: Standardizes models for the balance sheet, income statement, cash flow statement, and statement of changes in equity. It aims to enhance transparency and comparability of banks' financial data.
- Regulation No. 25-09: Covers in detail the accounting treatment for Murabaha, Ijarah, Salam, Istisna'a, Mudarabah, Musharakah, Sukuk, and Qard Hassan products, providing a standardized framework for this growing sector.

Issue #65 of the Official Gazette of the People's Democratic Republic of Algeria • Page 1

2. Budget Transfers and High-Level Administration Appointments

Presidential decrees authorize credit transfers within the 2025 state budget for the Presidency of the Republic and other ministerial sectors. A series of appointments and terminations for senior positions were also announced, notably at the Ministry of Finance and in university institutions.

- Transfer of 17 billion DA in engagement authorizations and 7 billion DA in payment credits to the Presidency's programs.
- Appointment of Mr. Kamel Meraghni as Secretary-General of the Ministry of Finance.
- New appointments of faculty deans and directors in several universities and wilayas.
- Delegation of signature to the Secretary-General of the Constitutional Court.

3. Sectoral Regulations in Defense, Interior, Education, and Industry

Several ministerial orders organize important aspects in various sectors. The Ministry of National Defense specifies the composition of the maritime search and rescue committee, and the Ministry of Interior appoints members of the disaster damage evaluation committee. An indemnity is also set for pedagogical material commissions in education, and changes are made to bodies under the Ministry of Industry.

- Defense: Specification of the members of the maritime search and rescue committee, drawn from various military and civilian bodies.
- Interior: Appointment of the committee for evaluating disaster damage, composed of representatives from 20 ministries and agencies.
- Education: Setting a monthly indemnity for members of the pedagogical material approval (20,000 DA) and homologation (15,000 DA) commissions.
- Industry: Modification of the board of directors of the PME development agency and creation of the social works commission at the Ministry of Pharmaceutical Industry.