International Science and Technology Journal

The study aimed to identify the compatibility of periodic and annual reports of private commercial banks with disclosure controls according to the Governance Guide issued by the Central Bank of Libya، and the study used the deductive and inductive approach through a field study on Libyan private commercial banks. Libyan private commercial banks disclose in accordance with the governance guide issued by the Central Bank of Libya، and the study recommended a number of recommendations، the most important of which is working to oblige commercial banks with disclosure requirements in accordance with the governance guide issued by the Central Bank of Libya، and follow-up and commitment to the requirements of disclosure of operational and financial results through the disclosure of Statement of cash flows، disclosure of changes in equity and disclosure of clarifications to the financial statements imposed according to international accounting and auditing standards. Keywords: Governance Guide, Disclosure, Central Bank of Libya