On 174/2018 Heba requested Jordan Kuwait bank to increase the guarantee value to become 45000 instead of 30000. cash collateral percentage was 20%, stamps.003, and commissions on guarantee 4% the guarantee was issued on 1/3/2018 for 3 months. 1- Guarantee commission on 1/4/2018 recorded on Heba credit current account is (JD) 2-the account balance of Banks obligation against guarantee after increasing the value of the guarantee become