01
Document overview
The Master Circular forms part of the CBO regulatory requirements for licensed finance and leasing companies; the official CBO framework page expressly refers to FM 19.
02
Scope and exclusions
Applies to
Relevant to FLC licence applicants, operating companies, lenders, investors and due-diligence teams reviewing capital, leverage and other restrictions.
Limitations and exclusions
The CBO page is a framework overview and includes historical figures; later circulars and Banking Law 2/2025 must be checked before applying FM 19.
04
Official source
CBO Master Circular FM 19 · dated 11 February 2006 · Central Bank of Oman
September 13, 2026
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