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“Islamic Banking Regulatory Framework was issued on 18th December 2012. It was allowed to undertake Islamic banking activities in Oman by way of setting up full- fledged Islamic banks or Islamic banking windows of conventional banks. IBRF covers almost all areas of the regulatory requirements. It provides, among others, licensing rules and guidance applicable to banks and Windows regulated and supervised by the central bank and Sharia governance framework to ensure Sharia compliance in Islamic banking operations of Islamic banking institutions in Oman.”

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