01
Document overview
Details borrowing plans, issuance and management of debt instruments and guarantees, accounting, the register, risk, reporting and internal controls.
02
Scope and exclusions
Applies to
Applies to implementation of Royal Decree 68/2023 by authorised public bodies and participants in relevant transactions.
Limitations and exclusions
Is not an offering or the terms of a particular issuance and does not replace issue documents, listing rules, sanctions analysis, currency or contractual terms.
04
Official source
Ministry of Finance Decision 231/2025 · effective 2 June 2025 · Oman Ministry of Justice and Legal Affairs
September 13, 2026
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