‹ Guidelines for IFRS9 ECL Implementation by Banks and Financing Companies_28 December 2016 Newly Issued Laws — Protected Cell Companies and Investment Limited Partnerships_6 November 2016 › Electronic System for Commercial Licenses launched by the Ministry of Industry Commerce & Tourism ("MOICT")_16 November 2016 Click here to download the Letter in PDF format. ‹ Guidelines for IFRS9 ECL Implementation by Banks and Financing Companies_28 December 2016 Newly Issued Laws — Protected Cell Companies and Investment Limited Partnerships_6 November 2016 ›