Banks invest in different asset classes for the purpose of managing liquidity, hedging, diversification of assets, and generating returns. These Investments expose banks to a multitude of risks; therefore, SAMA has decided to issue these Banks Investment Rules.

These Rules are issued in accordance with the authority vested in Saudi Central Bank (SAMA) under the Central Bank Law issued via Royal Decree No. M/36 dated 11/04/1442H, and the Banking Control Law issued via Royal Decree No. M/5 dated 22/2/1386H.