01
Document overview
An official CBO circular establishing a conversion and transformation framework for Islamic banking windows. Detailed models, stages, approvals and transition requirements must be taken from the document itself.
02
Scope and exclusions
Applies to
Relevant to conventional banks with Islamic windows, potential successor entities, shareholders, boards, Sharia bodies and transformation project teams.
Limitations and exclusions
The circular title does not establish automatic conversion or availability of every model; the official text, CBO pre-approvals and banking, corporate, tax and operational transition analysis are required.
04
Official source
CBO Circular IB 13 · published 7 July 2026 · Central Bank of Oman
September 13, 2026
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