Arab Banking Corporation (Jordan) was established as a public shareholding company on January 21, 1990 in accordance with the
companies law No. (1) of (1989).Its registered office is at Amman; Jordan.

The accompanying consolidated financial statements of the Bank and its subsidiary have been prepared in accordance with International Financial Reporting Standards (IFRS) and its interpretations (IFRICs), and in conformity with the applicable laws and regulations of the Central Bank of Jordan.