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APPROVED  

by the Resolution of the Supervisory Committee  

of the National Bank of the Kyrgyz Republic 

No. 43/1 dated October 5, 2005  

   

   

Methodology Guidelines  

for Filling out the Periodic Regulatory Bank Report  

(Amendments and additions were approved by the Resolution of the Supervisory Committee of the National Bank of the Kyrgyz Republic No. 59/5 dated August 24, 2006, No. 96/3 от December 28, 2007, No. 19/1 dated September 10, 2008, No. 27/2 dated December 25, 2008, No. 03/6 dated February 26, 2009, No. 10/1 dated June 23, 2009, No. 17/1 dated December 24, 2009, No. 15/6 dated June 01, 2010, No. 26/2 dated September 16,2010, No. 3/3 dated February 01, 2011, No. 4/6 dated April 18, 2011, No. 44 dated December 28, 2011, No. 07/1 dated February 09, 2012 , No. 53/2 dated December 24,2012, No. 27/1 dated August 07, 2013, No. 21/2 dated June 19,2014, No. 46/2 dated December 26,2014, No. 17/1 dated May 15, 2015, No. 29/3 dated July 23, 2015, No. 17/1 dated April 21, 2016, No. 39/1 dated September 29, 2016, No. 45/3 dated November 10, 2016, No. 22/2 dated June 29, 2017, No. 47/2 dated December 11, 2017, No. 51/4 dated December 28, 2017, No. 06/2 dated February 08, 2018) 

 

  

 1. General Provisions   

   

1.1. These Methodology Guidelines for Filling out the Periodic Regulatory Bank Report (hereinafter referred to as the “Methodology Guidelines”) provides explanatory information on the procedure for filling out the appendices to the Regulations on the Periodic Regulatory Bank Report (hereinafter referred to as the PRBR) submitted by the commercial banks and other financial-credit organizations (hereinafter referred to as the banks), licensed by the National Bank of the Kyrgyz Republic (hereinafter referred to as the “National Bank”), in respect of the following sections: 

- cover; 

- information on the members of the Board of Directors and the Management Board of a bank; 

- information on the individual bank officials; 

- basic information about a bank; 

- Section 1. Balance sheet; 

- Section 2. Profit and loss statement; 

- Section 3. Capital structure; 

- Section 4. Changes in undistributed profit; 

- Section 5. Securities portfolio; 

- Section 6. Information on overdue assets; 

- Section 7. Classification of assets and off-balance sheet liabilities by risk; 

- Section 8. Amendments in the PRBR; 

- Section 9. Information on major risks; 

- Section 10. Information on operations with affiliated entities; 

- Section 11. Information on operations with bank-related persons; 

- Section 12. Analysis of the banks interest rate assets and liabilities sensitivity and maturities thereof; 

- Section 13. Deposits broken down by amounts; 

- Section 17. Average value for the month; 

- Section 18. Other information; 

- Section 19. Banks services; 

- Section 20. Operations with travellers cheque and on cards issue/acquiring; 

- Section 21. Information on payments; 

 Section 22. Report on ST-Bills (excluded by the Resolution of the Supervisory Committee of the National Bank of the Kyrgyz Republic No. 46/2 dated December 26, 2014

- Section 23. ST-Bills placement according to the auction results; 

  Section 24. Report on availability of the NBKR notes (excluded by the Resolution of the Supervisory Committee of the National Bank of the Kyrgyz Republic No. 46/2 dated December 26, 2014)  

- Section 25. Placement of the National Bank notes according to the auction results; 

- Section 26. Report on operations with foreign currency;  

- Section 27. Information on interbank currency SWAP operations; 

- Section 28. Information on operations in the interbank credit market; 

- Section 29. Report on deposits, loans and applicable interest rates; 

- Section 30. Information on deposits distribution by sectors of economy; 

- Section 33. Report on monthly cash turnover; 

- Section 34. Report on weekly cash turnover; 

- Section 37. Information on loan debt  

  

Note. Sections that are not described in these Methodology Guidelines shall be filled out in accordance with the relevant regulatory legal acts of the National Bank. 

 These Methodology Guidelines are also applied to the State Development Bank of the Kyrgyz Republic, taking into account the peculiarities provided for by the Law of the Kyrgyz Republic “On the State Development Bank of the Kyrgyz Republic”.  

(As amended by the Resolution of the Supervisory Committee No. 22/2 dated June 29, 2017

 

 1.2. The PRBR sections/subsections intended to disclose information on operations conducted in accordance with the principles of Islamic banking and finance shall be filled out only by the banks with an “Islamic window”. 

 

2. Cover 

   

2.1. The cover contains the following: 

- a date and a reference registration number; 

- a date on which the report was prepared (for example, as of January 31, 2004); 

- a date on which the report drawing up was completed; 

- periodicity “monthly”, “quarterly”, “annual” or “adjustment”. The adjusted report can be presented if there are any technical errors. In this case, only the reporting forms that have been adjusted shall be presented, meanwhile, the amendments shall be highlighted with a marker; 

- a type of conducted audit or inspection - one or two of the following lines shall be indicated: 

a) an internal audit - if an audit is carried out by an internal auditor or an inspector; 

b) an audit without an opinion - if upon audit completion recommendations and an action plan thereafter are not given, however, it is limited to issuing an opinion on the correctness of conducted banking operations and accounting; 

c) an audit with issued opinion - if upon audit completion, when in addition to verifying the correctness of conducting banking operations and accounting, a bank is provided with the recommendations and an action plan for improving and/or development of its activities; 

- a name of the reporting bank, which is specified in print letters; 

- an external auditor - is specified when an annual report is submitted; 

- certifying signatures of the Chairman of the banks Board of Directors or a member of the Board of Directors, who fulfills the duties of the Chairman in his absence, the Chairman of the Board, the Chief Accountant, a member of the Board responsible for drawing up a report, and a person responsible for drawing up and submitting a report;  

- signature of a banks employee responsible for drawing up and submitting the PRBR with indicated title, surname, name, patronymic and telephone number thereof.   

   

3. Information on the members of the Board of Directors and the Management Board of a bank 

   

3.1. Information on the banks members of the Board of Directors shall contain the following information: 

- a last name and first name; 

- a place of work; 

- a title; 

- a work phone number; 

- a specimen of signature. 

3.2. Information on the banks members of the Management Board shall contain the following information: 

- a last name and first name; 

- a title; 

- a work phone number; 

- a specimen of signature. 

   

 4. Information on the individual bank officials 

   

4.1. Information on the individual bank officials contains a list of the following individual bank officials: 

1. a Chief Accountant, 

2. an official responsible for liquidity management in the bank, 

3. an official responsible for the banks budget, 

4. an official responsible for the banks lending activity of the bank, 

5. a Chairman of the Audit Committee, 

6. a head of the internal audit service/division, 

7. an official responsible for operations in foreign currency, carried out by the bank. 

The officials specified in clauses 2, 3, 4, 7 must represent the banks management and be responsible for the policy carried out in the aforementioned areas within the banks scope. 

4.2. The following information shall be specified for each official: 

- a last name and first name; 

- a title; 

- a work phone number; 

- a specimen of signature. 

4.3. Assignment of responsibility for certain areas of the banks activities to the individual bank officials must have confirmed by the documents in the bank. 

   

5. Basic information about a bank 

   

5.1. The basic information about a bank shall contain the following: 

- a full name of a reporting bank - full official name of a bank; 

- a name for the international operations, if it is different - a full name of a bank, which a bank uses in conducting the international operations; 

- an address: 

a) a city - a name of the city where a primary bank is located; 

b) a street, a house number a street name and a building number of a head office; 

c) a postal code a post office index; 

- officially announced connection: 

a) a phone an official phone number of a bank; 

b) a fax an official fax number of a bank; 

c) a telex an official telex number of a bank; 

d) e-mail an official e-mail address; 

- a banks website in the Internet - an official website of a bank in the Internet; 

- an amount of the authorized (share) capital: 

a) registered an amount of the registered authorized capital of a bank; 

b) actually contributed an amount of actually contributed authorized capital of a bank.   

  

6. Section 1. Balance sheet 

   

6.1. The items of the banks financial condition, which are the most significant for the regulatory reporting, shall be separately singled out in the balance sheet. 

The balance sheet consists of three columns: the name of the balance sheet item, the value of the item in KGS, the third column contains KGS equivalent of the balance sheet items in foreign currency, which is calculated at the policy rate of the National Bank as of the reporting date.  

All amounts shall be specified in thousands of KGS. 

Note: the amounts in the balance sheet items (other than the loans and financial lease) shall be specified net of the corresponding amounts of the loan loss provision and depreciation deductions. 

Subsections E (Д) and F (E) explain some items of the balance sheet. 

6.2. Subsection A. Assets. 

Item 1 “Monetary funds” reflects the amount of monetary funds, including the banknotes and coins in the cash turnover, the banknotes and coins in transit, the banknotes and coins in the savings banks, the banknotes and coins in the ATMs broken down by currencies: KGS, the currency of the CIS and Baltic countries, the currency of OECD countries and other currencies. 

Item 2 “Correspondent account with the National Bank of the Kyrgyz Republic” reflects the amount of funds on the deposit and correspondent accounts with the National Bank, including mandatory reserve requirements. 

Item 3 “Correspondent accounts with other banks and the financial-credit organizations” reflects the amounts of funds on the correspondent accounts with the banks or the financial institutions, as well as the overdrafts of these banks or the financial institutions in the bank, net of corresponding special LLP. The balances are shown broken down by currencies: KGS, the currency of the CIS and Baltic countries, the currency of the OECD countries and other currencies. 

Item 4 “Deposits with other banks and the financial-credit organizations” reflects the amounts of funds held on deposits, including pledged funds held on deposits with the banks and other financial-credit organizations, net of corresponding special LLP. 

Item 5 “Bank securities” reflects the book value of the banks securities: a portfolio of trading securities, the securities that are suitable for sale and the securities held to maturity, net of corresponding special LLP. 

Item 6 “Short-term placements” reflects the amount of secured and unsecured short-term interbank placements (up to 30 days) in which the bank acts as a creditor, net of corresponding special LLP. 

Item 7 “Securities purchased under REPO agreement” reflects the securities purchased by the bank with an obligation to sell them back, after a certain period of time and at a certain price, net of corresponding special LLP. 

Item 8 “Loans and financial lease to the financial-credit organizations” reflects the amount of loans and financial lease to the local and foreign banks and other financial-credit organizations, net of corresponding discount. 

Item 9 “Loans and financial lease to other clients” reflects the amount of loans and financial lease, overdraft loans and the loans issued using credit cards to the local and foreign clients that are not the financial institutions, net of corresponding discount. 

Item 10 “Special LLP for the loans and financial lease” contains the amount of a special LLP created for the loans and financial lease, financial institutions and other clients.   

Item 11 “Net loans and financial lease” indicates the cost of loans and financial lease, net of special LLP on them (item 8 + item 9 item 10). 

Item 12 “Fixed assets” includes the cost of land and/or plots, buildings and other structures owned or used by the bank, furniture and equipment, including cars, as well as the cost of materials, work and other capitalized costs arising from construction, capital investments in improvement of leased property, net of charges on the depreciation fixed assets. Intangible assets are not included in this item. The fixed assets shall be distributed by the following groups: land and buildings; unfinished construction and other fixed assets. 

Item 13 “Real estate of a borrower accepted to repay the asset” reflects the real estate of a borrower, which a bank accepted to repay the asset, as well as the immovable property of the inactive branches and subsidiaries of the bank, net of corresponding special LLP. 

Item 14 “Other property of a borrower borrowed to repay the asset” contains other assets (not real estate) transferred to the ownership of a bank, as well as other assets of the closed branches and subsidiaries of the bank, net of corresponding special LLP. 

Item 15 “Investments in unconsolidated companies” indicates the amount of capital investment in the unconsolidated companies, net of corresponding special LLP. 

Item 16 “Other assets” reflects the book value of the assets not mentioned above, including funds in settlements, net of corresponding special LLP, as well as the amount of the currency operations (positive net swap position in foreign currency, adjustment of the value of forward operations, unfinished spot purchases of foreign/national currency) and intangible assets. 

Item 17 “Total assets” shows the sum of items from 1 to 7 and from 11 to 16. 

6.3. Subsection B (Б). Liabilities 

Item 18 “Demand deposits of legal entities” indicates the total amount of demand deposits of the legal entities, individual entrepreneurs, including settlement accounts. Funds in settlements and demand deposits of the banks and other financial-credit organizations are not included in this item. 

Item 19 “Deposits of individuals” indicates the total amount of the individuals deposits, including savings certificates. 

Item 20 “Fixed-term deposits of legal entities” reflects the total amount of the fixed-term deposits of the legal entities and the individual entrepreneurs, including deposit certificates. The fixed-term deposits of the banks and other financial-credit organizations are not included in this item. 

Item 21 “Liabilities to the National Bank” reflects the amount of liabilities to the National Bank. 

Item 22 “Correspondent Accounts” reflects the amount of funds on the accounts of the banks correspondents. 

Item 23 “Banks deposits” shows the amounts of funds of the banks or the financial-credit organizations placed in the form of demand deposits and fixed-term deposits, as well as the funds on the settlement accounts of the non-bank financial-credit organizations. 

Item 24 “Short-term placements” shows the amount of secured and unsecured short-term interbank placements (up to 30 days) in which the bank acts as a debtor.   

Item 25 “Deposits and loans from authorities” indicates the amount of funds on the deposit accounts of the authorities and other funds received from the authorities, broken down by: 

a) the deposits from authorities; 

b) the loans from authorities; 

Item 26 “Securities sold under the REPO agreement” reflects the value of securities sold by the bank under a repurchase agreement on a certain date in the future and at a specified price. 

Item 27 “Loans received” shows the amount of loans that are not considered as short-term placements received by the bank: 

a) from the banks: 

b) from other financial-credit organizations, including international ones; 

Item 28 “Subordinated debt liabilities” indicates promissory notes that may be claimed against the issuers assets and paid after satisfaction of other debtors claims. 

Item 29 “Other liabilities” reflects other liabilities not mentioned above, including cash in settlements, as well as negative net swap positions in foreign currency, pending sales of foreign/national currency. 

Item 30 “Total liabilities” shows the sum of items 18 - 29. 

6.4. Subsection C (В). Capital 

Item 31 “Share capital” shows the value of the share capital broken down by: 

a) the ordinary shares the total amount of the banks ordinary shares is indicated; 

b) the preference shares the total amount of the banks preference shares is indicated; 

c) the capital paid in excess of par value, including additional capital contributed by the shareholders the amount of money contributed by shareholders in excess of the par value of shares is indicated, as well as the additional capital contributed by the shareholders to meet the requirements of the National Bank for the minimum amount of capital (equity); 

d) undistributed profit the amount of the banks undistributed profit is reflected; 

d1) profit of previous years the profit of previous years, which remained in the bank after distribution of part of the funds to the shareholders and after transfer to the reserves for future needs of the bank, is reflected; 

d2) profit of current year profit of the current year is indicated; 

d3) reserves for the banks future needs the amount of reserves, which are created for future events in the bank by means of the profit distribution, is specified. 

Item 32 “General reserves” reflects the amount of reserves in the bank created by means of the banks assets revaluation and the difference resulting from currency conversion in the course of consolidation, as well as the amount of the total LLP for loans and financial lease and for other classified assets: 

a) fixed assets revaluation reserve the amount of fixed assets revaluation is reflected; 

b) reserve on revaluation of the securities available for sale and held to maturity - the amount of unrealized gains and losses arising from revaluation of the securities available for sale and held to maturity is indicated; 

c) general LLP for loans and financial lease the amount of general LLP for loans and financial lease is reflected; 

d) general LLP for other classified assets the amount of total LLP for other assets subject to classification is specified; 

e) other general reserves the amount of other general reserves is shown. This item also reflects the data on the profit equalization reserve and the reserve to cover the investment risks.  

Note: The profit equalization reserve (PER) is the reserve created by the decision of the Board of Directors of an Islamic bank at the expense of the amounts allocated from gross profit before distribution of the mudaribs share in order to maintain a certain level of return on investments of the investment accounts holders. The reserve to cover the investment risks is the amount allocated from the profit of investment account holders after distribution of the mudaribs profit share in order to mitigate the risks of future investment losses of the investment accounts holders. Item 33 “Total capital” indicates the sum of items 31 and 32. 

Item 34 “Total liabilities and capital” indicates the sum of items 30 and 33. 

The average value of assets for the month, for which interest is obtained and the average value of the liabilities for the month for which interest is paid, shall be specified in two lines below. The average values ​​are calculated on a daily basis. 

6.5. Subsection D (Г). Off-balance sheet liabilities 

Item 35 “Liabilities to issue loans” reflects liabilities to issue loans or loan substitutes in the future. 

Item 36 “General guarantees and similar liabilities” reflects general guarantees and similar liabilities issued or confirmed by the bank. 

Item 37 “Letters of credit” indicates the banks possible liabilities under the letters of credit: 

a) stand-by; 

b) documentary; 

c) other. 

Item 38 “Currency operations” reflects the banks liabilities under currency operations: 

a) swap operations: 

- purchase; 

- sale; 

b) other forward operations: 

- purchase; 

- sale. 

Liabilities arising as a result of a swap operation, both for purchase of the currency that was sold and for sale of the currency that was purchased, are reflected in clause a) in the lines “purchase” or “sale”, respectively. 

Liabilities for other forward operations, with the exception of swap operations, both for purchase and sale of the currency shall be reflected in clause b) in the lines “purchase” or “sale”, respectively. 

Item 39 “Liabilities for assets purchase” reflects the banks liabilities to purchase assets in the future. 

Item 40 “Other off-balance sheet liabilities” indicates all other off-balance sheet liabilities not listed above. 

Item 41 “Total off-balance liabilities” shows the sum of items 35-40. 

Note: counter-accounts for off-balance sheet operations are not reflected. 

6.6. Subsection E (Д). Breakdown of other assets and liabilities of a bank. 

Item 1 “Other assets” shows breakdown of the banks assets contained in the relevant item of the balance sheet: 

a) accrued interest receivable the amount of accrued interest receivable is shown; 

b) prepayment made - the amount of payments made by the bank to other parties in accordance with the terms of the agreements is reflected; 

c) unidentified receivables the amount of money before identification is specified; 

d) precious metals the value of precious metals available in the bank is reflected;   

e) other assets the amount of currency operations (net swap position in foreign currency, adjustment of value for forward operations, not completed spot purchases of foreign/national currency), as well as the amount of banks other assets not mentioned above. 

Item 2 “Special LLP for other assets” indicates the amount of the special LLP on the above-listed other assets of a bank. 

Item 3 “Net other assets” indicates the net value of other assets of a bank (item 1 minus item 2). This item shall be equal to item 16 of subsection A of section I “Balance sheet”. 

Item 4 “Other liabilities” shows breakdown of the banks liabilities contained in the relevant item of the balance sheet: 

a) accrued interest payable the amount of accrued interest payable is shown; 

b) taxes payable the amount of the banks liabilities subject to transfer to the budget is specified; 

c) unidentified accounts payable the amount of cash before identification is specified; 

d) dividends payable the amount of cash to be payable to shareholders is reflected; 

e) other liabilities the amount of not completed sales of foreign currency/national currency, as well as other liabilities not mentioned above, including LLP for off-balance liabilities, are shown. 

This item shall be equal to item 29 of subsection A of section I “Balance sheet”. 

6.7. Subsection F (E). Liabilities to the National Bank 

Item 1 “Overnight” reflects the amount of overnight loans received by the bank. 

Item 2 “Loan of last resort” shows the amount of a loan of the last resort received by the bank. 

Item 3 “EBRD loans” reflects the amount of loans received by the bank through the EBRDs loan facility. 

Item 4 “IDA loans” shows the amount of loans received by the bank through the IDA loan facility. 

Item 5 “Other loans and liabilities to the National Bank” reflects the amount of other liabilities of the bank to the National Bank. 

Item 6 “Total” reflects the sum of items 1-5. 

6.8. Subsection G (Ж). Asset allocation 

Subsection G (Ж) reflects the information on the geographical location of the assets of a commercial bank. The amounts in the items of assets are shown without deduction of the corresponding amounts of special LLP and discount. Division among the countries is made depending on the place of actual use of the asset. 

Item 14 “Other assets” indicates the amount of currency operations (positive net swap position in foreign currency, adjustment of the value of forward operations, not completed spot purchases of foreign/national currency), as well as the amount of other assets of the bank not listed above. 

6.8-1. Subsection 1. H (З). Report on operations conducted by the bank within the framework of an “Islamic window” 

Group A. Assets. 

Item 1 “Correspondent account with the National Bank” reflects the amount of cash on the correspondent and other accounts with the National Bank opened for operations to be conducted by the bank within the framework of the “Islamic window”. 

Item 2 “Correspondent accounts with other commercial banks and financial-credit organizations” reflects the amounts of cash on the correspondent accounts with the banks or financial-credit organizations opened for operations to be conducted by the bank within an Islamic window, as well as overdrafts of these banks or the financial institutions in the bank net of corresponding LLP. The balances are shown broken down by currencies: KGS, the currency of the CIS and Baltic countries, the currency of the OECD countries and other currencies. 

Item 3 “Funds on the accounts with other banks and financial-credit organizations” reflects the amounts of funds placed on the accounts with the banks and other financial-credit organizations, taking into account the economic nature of operations conducted in accordance with the principles of Islamic banking and finance, including pledged funds on the accounts, net of corresponding LLP. 

Item 4 “Securities” specifies the book value of the securities issued in accordance with the principles of Islamic banking and finance: a portfolio of trading securities, the securities available for sale and the securities held to maturity, net of corresponding special LLP.  

 Item 5 “Short-term placements” indicates the amount of secured and unsecured short-term interbank placements (up to 30 days) in which the bank acts as a creditor, net of corresponding special LLP. 

Item 6 “Securities purchased under REPO agreement” includes securities purchased by the bank with an obligation to sell them back, after a certain period of time and at a certain price, net of corresponding special RRPP. 

 Item 7 “Financing granted to the banks and financial-credit organizations” reflects the amount of financing provided to the local and foreign banks and other financial-credit organizations, net of corresponding discount. These items shall be completed taking into account the economic nature of the operations carried out in accordance with the principles of Islamic banking and finance. 

Item 8 “Financing provided to other clients” reflects the amount of financing given to the local and foreign clients that are not financial institutions, net of corresponding discount. These items shall be completed taking into account the economic nature of the operations carried out in accordance with the principles of Islamic banking and finance. 

 Item 9 “Special LLP for provided financing” specifies the amount of the special LLP created for financing provided to the financial institutions and other clients. 

Item 10 “Net financing” indicates the cost of provided financing, net of special LLP for them (item 7 + item 8 item 9). 

 Item 11 “Assets for subsequent transfer to the clients” includes the value of land and/or plots, buildings, other structures, furniture, equipment and other assets/equipment purchased by the bank for subsequent transfer to the clients, as well as under murabaha, istinaa contracts. 

Item 12 “Assets for subsequent transfer to the clients under the ijarah muntahiya bitamlik contract” includes the cost of land and/or plots, buildings, other constructions, furniture, equipment and other assets/equipment purchased by the bank for subsequent transfer to the client under the ijarah muntahiya bitamlik contract.  

Item 13 “Clients property accepted for repayment of received financing” reflects the clients property accepted by the bank in repayment of financing, net of corresponding LLP. 

Item 14 “Other clients property accepted for repayment of provided financing” reflects other assets (not property) transferred to the banks ownership, net of corresponding LLP. 

Item 15 “Other assets” reflects the book value of assets not mentioned above, including funds in settlements, net of corresponding special LLP, as well as intangible assets.  

 Item 16 “Total assets” shows the sum of items from 1 to 8 and from 11 to 15. 

 

Group B. Liabilities 

Item 17 “Funds on demand accounts of the legal entities” indicates the total amount of funds on demand accounts of the legal entities under restricted mudarabah, unrestricted mudarabah, qard hasan, wadiahyad daman contracts. Funds in settlements and on demand accounts of the banks and other financial-credit organizations are not included in this item. 

Item 18 “Monetary funds on accounts of the individuals” indicates the total amount of money on demand accounts of individuals under restricted mudarabah, unrestricted mudarabah, qard hasan, wadiahyad daman contracts, including savings certificates. 

Item 19 “Time deposit accounts of the legal entities” reflects the total amount of monetary funds on time deposit accounts of the legal entities under restricted mudarabah, unrestricted mudarabah, including deposit certificates. Time deposit accounts of the banks and other financial-credit organizations are not included in this item. 

Item 20 “Liabilities to the National Bank” reflects the amount of liabilities to the National Bank. 

Item 21 “Correspondent accounts” reflects the amount of money on the accounts of the banks correspondent opened by the bank to conduct operations within the framework of an “Islamic window”. 

Item 22 “Monetary funds on bank accounts” indicates the funds of the banks or financial institutions placed on demand accounts and time deposit accounts. 

Item 23 “Short-term placements” shows the amount of secured and unsecured short-term interbank placements (up to 30 days). 

Item 24 “Liabilities to the authorities” indicates the funds on the accounts of authorities and other funds received from the authorities, broken down by: 

a) funds on the accounts of the authorities; 

b) financing received from the authorities. 

Item 25 “Securities” specifies the value of placed securities, in respect of which a bank has liabilities within an “Islamic window”. 

Item 26 “Securities sold under REPO agreement” indicates the value of securities sold by the bank under a repurchase agreement for a certain date in the future and at a specified price. 

Item 27 “Liabilities under Parallel Salam contract” specifies the amount of the banks liabilities to the clients under Parallel Salam contract. 

Item 28 “Obtained financing” shows the amount of funding received by the bank to conduct operations within an “Islamic window”, which is not considered as short-term placements on the part of: 

a) the banks; 

b) other financial-credit organizations, including international ones. 

Item 29 “Other liabilities” reflects other liabilities not mentioned above, including funds in settlements. 

Item 30 of the “Total liabilities” shows the sum of items 17 - 29. 

 

Group B. Off-balance sheet liabilities 

Item 31 “Liabilities to provide financing” reflects liabilities to provide financing to the bank. 

Item 32 “General guarantees and similar liabilities” indicates general guarantees and similar liabilities issued or confirmed by the bank. 

Item 33 “Letters of credit” shows the banks possible liabilities under the letters of credit. 

Item 34 “Liabilities to purchase the assets” reflects the banks liabilities to purchase the assets in the future. 

Item 35 “Other off-balance sheet liabilities” indicates all other off-balance sheet liabilities not listed above. 

Item 36 “Total off-balance liabilities” shows the sum of items 31 - 35. 

 

Note: counter-accounts for off-balance sheet operations are not reflected

 

Group D (Г). Breakdown of other assets and other liabilities of the bank. 

Item 1 “Other assets” shows breakdown of the banks assets contained in the relevant item of the balance sheet: 

a) fee accrued to be received by the bank - the amount of accrued fee to be received by the bank within the framework of an “Islamic window” is shown; 

b) prepayment made the amounts paid by the bank within an “Islamic window” to other parties in accordance with the terms of the contracts are specified; 

c) unidentified receivables - the amount of funds before identification is given; 

d) precious metals - the value of available precious metals is reflected; 

e) other assets - the amount of other assets not specified above is indicated. 

Item 2 “Special LLP for other assets” indicates the amount of special LLP on the above-listed other assets of the bank. 

Item 3 “Net other assets” indicates the net value of other assets of the bank (item 1 minus item 2). This item shall be equal to item 15 of group A, subsection 1.H (З) “Report on operations conducted by the bank within the framework of an “Islamic window”. 

Item 4 “Other liabilities” shows the interpretation of the banks liabilities contained in the relevant item of the balance sheet: 

a) payable fee - the amount of accrued fee payable on the banks operations within the framework of an “Islamic window” is reflected; 

b) taxes payable - the amount of the banks liabilities within an “Islamic window” to be transferred to the budget is specified;  

c) unidentified accounts payable - the amount of cash before identification is indicated;  

d) other liabilities - other liabilities not listed above, including LLP for off-balance sheet liabilities, are reflected. This item shall be equal to item 29 of group B, subsection 1.H (З) “Report on operations conducted by the bank within the framework of an “Islamic window”. 

 

Note: Consolidation of the data of subsection 1.H (З) with the data of the Balance Sheet is implemented line-by-line, depending on the nature/significance of the operations/items. For example, items “8. Financing granted to the banks and financial-credit organizations” and “9. Financing provided to other clients” of subsection 1.H (З) is consolidated with items “8. Loans and financial lease to the financial-credit organizations” and “9. Loans and financial lease to other clients” of the Balance Sheet. If there are no consolidating items in the Balance Sheet, the data shall be consolidated in items “Other assets” and “Other liabilities”. 

6.9. Subsection I. Attraction of the bank liabilities on the basis of the country peculiarities 

This subsection provides information on attracted bank liabilities broken down by countries. Division by country is made depending on the place of actual attraction of liabilities. The data of the line “Total liabilities” must coincide with the data of item 30, section 1. Balance sheet. 

Item 12 “Other liabilities” reflects other liabilities not mentioned above, as well as a negative net swap position in foreign currency, not completed spot sales of foreign/national currency. 

In subsection (J) K. information on attracted banks liabilities in foreign currency in KGS equivalent at the policy rate of the National Bank as of the reporting date is reflected. All amounts shall be indicated in thousands of KGS. 

6.10. Subsection K (Л). Attraction of capital on the basis of the country peculiarities 

This section reflects information on raising the banks share capital broken down by countries. The division by countries is made depending on the banks shareholders citizenship in a particular country. The sum of the total share capital must coincide with the data of item 31, section 1. Balance sheet. At the same time, item d) (г)) “undistributed profit” shall include: 

- profit of previous years, which remained in the bank after partial distribution of the funds to the shareholders and after transfer to reserves for future needs of the bank; 

- profit of the current year; 

- reserves for the banks future needs, created for future events in the bank through profit sharing. 

All amounts shall be indicated in thousands of KGS. 

6.11. Subsection L (M). The volume of loans by sectors broken down by the regions of the Kyrgyz Republic 

This subsection reflects the balances of the loans and financial lease, overdraft loans and loans issued using credit cards to the local and foreign clients that are not financial institutions, both in national and foreign currency. The amounts of loans and financial lease in foreign currency are given in KGS equivalent at the policy rate of the National Bank as of the reporting date. All amounts shall be specified in thousands of KGS. 

The data are given broken down by the regions of the republic, depending on the regional branch of the bank which issued a loan.    

Loans and financial lease to the clients shall be distributed by the sectors of economy in accordance with the purpose for which the client uses the funds received, and not by the main profile of his activities or the type of his business. For all loans and financial leases, their value at the reporting date is indicated, minus the corresponding discount. 

These lines “Loans and financial lease to other clients” shall coincide with the data of item 9, section 1. “Balance sheet”. 

6.12. Subsection M (H). Classification of loans by risk broken down by the regions of the Kyrgyz Republic 

This subsection reflects the amount of credit balances and financial lease issued to the local and foreign clients that are not financial institutions subject to classification by risk, as well as the size of the reserve to cover them, both in national and foreign currencies. Loans subject to classification by risk and reserves formed to cover them in foreign currency are given in KGS equivalent at the accounting rate of the National Bank as of the reporting date. All amounts shall be indicated in thousands of KGS. 

The data are given broken down by the regions of the republic, depending on the regional branch of the bank which issued a loan.  

The data in the line “Loan portfolio” shall coincide with the data of item 9, section 1. Balance sheet. The data in the line “Total reserves” shall coincide with the data of the column “Total reserves” of section 7A “Classification of assets and off-balance sheet liabilities by risk”. 

6.13. Subsection N (O). The volume of deposits by the sources of attraction broken down by the regions of the Kyrgyz Republic 

This section contains information on the volume of deposits by sources of attraction broken down by the regions of the republic. Deposits attracted in foreign currency are given in KGS equivalent at the policy rate of the National Bank as of the reporting date. All amounts shall be indicated in thousands of KGS. The data are broken down by the regions of the republic, depending on the regional branch of the bank which attracted a deposit. These lines “Total deposits” shall coincide with the sum of items 18, 19, 20, 23, 25a of section 1.A Balance sheet. 

6.14. Subsection О (П). Other information of the commercial banks broken down by the regions of the Kyrgyz Republic 

This subsection contains information about the bank broken down by the regions of the republic. 

The line “Number of branches” reflects the information on the total number of branches of the bank broken down by the regions of the republic. 

The line “Number of representative offices” indicates the information on the total number of representative offices and savings banks of the bank broken down by the regions of the republic. 

The line “Number of credits” shows the total number of issued banks loans to the individuals and legal entities as of the reporting date broken down by the regions. The data on the number of loans extended to the banks and other financial-credit organizations (FCO) are not included. The data on the number of loans shall coincide with the data of the line “Loans and financial lease to other clients” of section 7A. “Classification of assets and off-balance sheet liabilities by risk”. 

The line “Number of borrowers” indicates the total number of clients borrowers, i.e. individuals and legal entities that have assumed an obligation to repay the banks loans. The data on the banks and other FCOs are not included. 

The line “Number of deposit accounts, including” reflects the total number of deposit accounts of the legal entities, individual entrepreneurs and individuals opened in the bank. The number of deposit accounts indicated in this line shall coincide with the number of deposit accounts of the legal entities, individual entrepreneurs and individuals specified in section 13. “Deposits broken down by sums”. The data on the number of deposit accounts of the authorities, banks and other FCO are not included. 

The line “Number of depositors” shows the total number of the bank depositors the legal entities, individual entrepreneurs and individuals with reference to the first account opened in this bank. The data on the state authorities and the financial-credit organizations are not included. 

   

7. Section 2. Profit and loss statement 

   

7.1. All items are shown in comparison for the current period and with the cumulative total from the beginning of the reporting year. The amounts in this report can be positive or negative. All amounts shall be indicated in thousands of KGS. 

7.2. Subsection A. Interest income 

Item 1 “Interest income on deposits and accounts in the commercial banks” indicates interest income earned by the bank on the deposits with other banks and financial-credit organizations, as well as on the correspondent accounts with non-resident banks.    

Item 2 “Interest income on a correspondent account with the National Bank” reflects the interest income of the bank on the correspondent account or deposits with the National Bank. 

Item 3 “Interest income on trading securities” indicates interest income received by the bank on trading securities. 

Item 4 “Interest income on the securities available for sale” shows the interest income received by the bank in respect of the securities available for sale. 

Item 5 “Interest income on the securities held to maturity” indicates interest income received by the bank in respect of the securities held-to-maturity. 

Item 6 “Interest income on short-term placements” shows interest income received by the bank on short-term interbank placements (up to 30 days). 

Item 7 “Interest income on loans and financial lease to the financial-credit organizations” reflects interest income, as well as commission fees and fines received by the bank on the loans and financial lease to the banks and other financial-credit organizations. 

Item 8 “Interest income on loans and financial lease to other clients” shows interest income, as well as commission fees and fines received by the bank on loans and financial lease broken down by the sectors of the national economy. At the same time, interest income shall be distributed by the sectors of economy in accordance with the purpose for which the client uses received funds, and not by the main profile of the activity or the type of business: 

a) industry; 

b) agriculture and processing; 

c) trade and commercial operations; 

d) construction; 

e) mortgage; 

f) individuals; 

g) other. 

Item 9 “Interest income on the securities purchased under REPO agreement” shows interest income of the bank on reverse REPO agreements. 

Item 10 “Other interest income” reflects interest or other similar income not listed above. 

Item 11 “Total interest income” indicates the sum of items 1-10. 

7.3. Subsection B. Interest expenses 

Item 12 “Interest expenses for demand deposits of legal entities” indicates the interest expenses for the bank on demand deposits of the legal entities. Interest expenses of the bank for demand deposits of the banks and other financial-credit organizations are not included in this item. 

Item 13 “Interest expenses for deposits of the individuals” indicates the interest expenses of the bank for deposits of the individuals. 

Item 14 “Interest expenses for fixed-term deposits of the legal entities” indicates the interest expenses of the bank for fixed-term deposits of the legal entities. Interest expenses of the bank for fixed-term deposits of the banks and other financial-credit organizations are not included in this item 

Item 15 “Interest expenses for short-term placements” shows the interest expenses of the bank for short-term interbank placements (up to 30 days). 

Item 16 “Interest expenses for bank deposits” indicates the interest expenses of the bank for deposits of other banks and financial-credit organizations, as well as the correspondent accounts of non-resident banks. 

Item 17 “Interest expenses for loans from the National Bank” reflects the interest expenses of the bank for loans received from the National Bank. 

Item 18 “Interest expenses for securities sold under REPO agreements” shows the interest expenses of the bank under REPO agreements. 

Item 19 “Interest expenses for received loans” indicates the interest expenses of the bank for loans received from the banks and other financial-credit organizations, including international ones.  

Item 20 “Interest expenses for subordinated debts” shows interest expenses for subordinated debts issued by the bank. 

Item 21 “Other interest expenses” shows interest or similar expenses not listed above, including expenses for loan discount. 

Item 22 “Total interest expenses” the sum of items 12-21 shall be indicated. 

Item 23 “Net interest income” shows the net interest income received by the bank (item 11 minus item 22). 

Item 24 “Loan loss provision” reflects expenses for special and general provision to cover potential loan and financial lease loss, including LLP expenses for accrued interest in respect of loans and finance lease.   

Item 25 “Net interest income after deductions to LLP” indicates the difference between items 23 and 24. 

7.4. Subsection C (B). Non-interest income 

This subsection shows the credit balances of the corresponding balance sheet accounts. 

Item 26 “Service fees and commissions” reflects commissions and service fees received by the bank. 

Item 27 “Income from securities operations” shows the income received by the bank from operations with debt and capital trading securities, debt and equity securities available for sale and debt securities held to maturity. 

Item 28 “Income from foreign currency operations” indicates income received by the bank from foreign currency operations. 

Item 29 “Income/dividends from investments in shares and equity units, including subsidiaries and associates” indicates income received by the bank in the form of dividends from investments in shares and equity units (as a result of equity participation) that are not subsidiaries or associates, and income from subsidiaries and associates. 

Item 30 “Other non-interest income” indicates non-interest income not listed above, including income from operations with derivative financial instruments (futures, forward/spot, option) and unrealized income (loss) from revaluation of securities and derivative financial instruments, and income from revaluation of foreign currency. 

Item 31 “Total non-interest income” reflects the sum of items 26-30. 

7.5. Subsection D (Г). Non-interest expenses 

This subsection indicates the debit balances of the corresponding balance sheet accounts. 

Item 32 “Expenses for payment for banking services and commissions” indicates commissions and service fees paid by the bank. 

Item 33 “Loss from securities operations” shows the expenses incurred by the bank for operations with debt and capital trading securities, debt and capital securities available for sale and debt securities held to maturity. 

Item 34 “Losses from foreign currency operations” indicates the expenses incurred by the bank for foreign currency operations. 

Item 35 “Other non-interest expenses” indicates non-interest expenses not listed above, including loss from revaluation of foreign currency. 

Item 36 “Total non-interest expenses” reflects the sum of items 32-35. 

7.6. Subsection E (Д). Other operating and administrative expenses 

Item 37 “Personnel expenses” shows expenses related to salaries, bonuses and other similar payments to the bank employees (other than payments to the members of the banks Board of Directors): 

a) salaries and bonuses; 

b) other compensation and subsidies (other payments); 

c) payments to the Social Fund 

Item 38 “Remuneration to the members of the banks Board of Directors” reflects payments and fees paid to the members of the banks Management Board/Board of Directors. 

Item 39 “Other expenses for fixed assets, including property tax” indicates the expenses for buildings and facilities, furniture, transport, equipment, computers, software and intangible assets of the bank, including accrual of depreciation and property tax expenses: 

a) rent; 

b) utilities and property tax; 

c) depreciation costs. 

Item 40 “Taxes and insurance” shows the expenses associated with insurance, taxes, except for income tax and property tax. 

Item 41 “Other operating and administrative expenses” indicates all operational and administrative expenses not listed above, including unforeseen incomes and expenses. 

Item 42 “Total other operating and administrative expenses” shows the sum of items 37-41. 

Item 43 “Net operating income (loss)” reflects the net operating income (loss) received by the bank (the difference between the sum of items 25-31 and the sum of items 36-42). 

Item 44 “Provision to cover loss (not from lending operations)” indicates the amount of expenses for special and general provision to cover potential loss (other than lending operations and financial lease). 

In Item 45 “Net income (loss) after deductions to provision to cover loss” shows the difference between items 43 and 44.   

Item 46 “Income tax” shows the banks expenses for income tax. 

Item 47 "Net profit (loss)" shows the net profit (loss) of the bank - item 45 minus item 46. 

  7.7. Profit and loss statement for operations conducted by the bank within the framework of an “Islamic window” 

 

Group A. Income earned on operations 

Item 1 “Income from funds placed on accounts with the commercial banks” indicates income received from funds placed on accounts with the banks and financial-credit organizations, as well as on correspondent accounts with non-resident banks opened by the bank for conducting operations within the framework of an “Islamic window”. 

Item 2 “Income from the correspondent account with the National Bank” indicates the banks income from the correspondent account or the funds placed on the accounts with the National Bank opened by the bank to conduct operations within an “Islamic window”. 

Item 3 “Securities income” shows the income received by the bank from trading securities, securities available for sale, securities held to maturity, issued in accordance with the principles of Islamic banking and finance. 

Item 4 “Income on short-term placements” reflects the income received by the bank within an “Islamic window” for short-term interbank placements (up to 30 days). 

Item 5 “Income received from financing provided to the financial-credit organizations” shows the income received by the bank within an “Islamic window” from financing the banks and other financial-credit organizations. 

Item 6 “Income received from financing provided to other clients” indicates the income received by the bank within an “Islamic window” from financing the clients, except for the banks and financial-credit organizations. 

Item 7 “Income from securities purchased under REPO agreements” shows the banks income within the framework of an “Islamic window” under reverse REPO agreements. 

Item 8 “Other income obtained from financing operations” reflects income derived from financing or other similar income not listed above. 

Item 9 “Total income” indicates the sum of items 1-8. 

Group B. Expenses incurred on operations 

Item 10 “Expenses for demand accounts of the legal entities” indicates the banks expenses for demand accounts of the legal entities, opened in accordance with the principles Islamic banking and finance. The expenses for demand accounts of the banks and other financial-credit organizations are not included in this item. 

Item 11 “Expenses for accounts of the individuals” shows the banks expenses for individuals accounts, opened in accordance with the principles of Islamic banking and finance. 

Item 12 “Expenses for fixed-term accounts of the legal entities” indicates the banks expenses for fixed-term accounts of the legal entities, opened in accordance with the principles of Islamic banking and finance. Expenses of the bank for fixed-term accounts of the banks and other financial-credit organizations are not included in this item 

Item 13 “Expenses for short-term placements” shows the expenses for short-term interbank placements of the bank within an “Islamic window” (up to 30 days). 

Item 14 “Expenses for bank accounts” indicates the banks expenses on the accounts of other banks and financial-credit organizations, as well as correspondent accounts of non-resident banks opened in accordance with the principles of Islamic banking and finance. 

Item 15 “Expenses for liabilities to the National Bank” shows the banks expenses for financing received from the National Bank. 

Item 16 “Securities expenses” reflects the banks expenses for securities issued in accordance with the principles of Islamic banking and finance. 

Item 17 “Expenses for securities sold under REPO agreement” shows the banks expenses under REPO agreements. 

Item 18 “Expenses incurred for financing operations” indicates the banks expenses for financing received from the banks and other financial-credit organizations, including international ones. 

Item 19 “Other expenses incurred for financing operations” shows the expenses incurred by the bank for financing operations or similar expenses not listed above. 

Item 20 “Total expenses” indicates the sum of items 10-19. 

Item 21 “Income/expense” shows the difference between items 9 and 20.  

Item 22 “Expenses for loan loss provision on financing” reflects the expenses for special and general provision to cover potential loss created on financing operations. 

In Item 23 “Income/loss after deductions to LLP” shows the difference between items 21 and 22. 

 

Group C (В). Other income from bank operations 

This subsection reflects the credit balances of the corresponding balance sheet accounts. 

Item 24 “Service fees and commissions” reflects commissions and service fees received by the bank within an “Islamic window”. 

 Item 25 “Income from securities operations” shows the income received by the bank within the framework of an “Islamic window” from operations with debt and capital trading securities, debt and capital securities available for sale, and debt securities held to maturity. 

Item 26 “Income from foreign currency operations” indicates income received by the bank within an “Islamic window” from foreign currency operations. 

Item 27 “Other income” indicates income not listed above, including unrealized income (loss) from revaluation of securities. 

Item 28 “Total other income” reflects the sum of items 24-27. 

 

Group D (Г). Other expenses related to bank operations 

This subsection shows the debit balances of the corresponding balance sheet accounts. 

Item 29 “Expenses for banking service fees and commissions payment” indicates commissions and service fees paid by the bank within an “Islamic window”. 

Item 30 “Expenses for charity and other similar expenses” reflects expenses incurred by the bank in conducting charitable activities. 

Item 31 “Loss from securities operations” shows expenses incurred by the bank within the framework of an “Islamic window” for operations with debt and capital trading securities, debt and capital securities available for sale, and debt securities held to maturity. 

Item 32 “Losses from foreign currency operations” indicates the expenses incurred by the bank within the framework of an “Islamic window” for foreign currency operations. 

Item 33 “Other expenses” indicates expenses not listed above. 

Item 34 “Total other expenses” reflects the sum of items 29-33. 

Item 35 “Operating expenses” includes other operating expenses of the bank not mentioned above, including unforeseen incomes and expenses. 

Item 36 “Net operating income (loss)” shows net operating income (loss) received by the bank within the framework of an “Islamic window” (the difference between the sum of items 23 and 28 and the sum of items 34 and 35). 

Item 37 “Expenses for loan loss provision (other than financing)” indicates the amount of expenses for special and general loan loss provision (other than financing). 

Item 38 “Net income (loss) after deductions to LLP” shows the difference between items 36 and 37. 

Income received from financing of clients broken down by sectors is shown for reference only. 

 

Note: The data of subsection 2.A are consolidated with the data of the Profit and loss statement in the following order. 

Items 9. “Total revenues” and 20. “Total expenses” of section 2.A are consolidated with items 10. “Other interest income” and 21. “Other interest expenses” of the Profit and loss statement, respectively. 

 Items 28. “Total other income” and 34. “Total other expenses” of subsection 2.A are consolidated with items 30. “Other non-interest income” and 35. “Other non-interest expenses” of the Profit and loss statement, respectively.  

Item 35. “Operating expenses” of subsection 2.A are consolidated with item 41. “Other operating and administrative expenses” of the Profit and loss statement. 

 

8. Section 3. Capital structure 

   

8.1. Subsection A. Changes in the capital structure  

Capital includes ordinary and preferred shares, undistributed profit and capital reserves. The aggregate capital amount in this report shall be equal to the sum of the total capital specified in the balance sheet in item 33. All amounts in this table, except lines 1, 3 and 10 shall be indicated as net total changes year-to-date. The amounts in this section can be positive and negative. All amounts shall be indicated in thousands of KGS.    

Item 1 “Total capital specified in the report for the previous year” shows the amount of capital initially indicated in the balance sheet as of the beginning of the year, before adjustments. For a bank that started its activities on January 1 of the current year or later, zero value shall be specified in this item, and the initial capital shall be indicated in item 2. 

Item 2 “Adjustments to capital accounts not shown in the report for the last year” shows the amount of all adjustments made to the balances on the capital accounts that resulted in change in the data as of the beginning of the year. Zero shall be specified in this line, if no changes have been made. 

Item 3 “Capital as of the end of the previous year including adjustments” reflects the sum of items 1 and 2. If no adjustments have been made, the value of item 3 shall be equal to the value of item 1. 

Item 4 “Profit (loss) year-to-date” shows the net profit (loss) from the beginning of the year. The value of this item shall correspond to the profit (loss) specified in the Profit and loss statement. 

Item 5 “Capital paid in excess of the face value in the current year (net)” reflects the funds contributed by the shareholders in excess of the face value. 

Item 6 “Changes in reserves in the current year (net)” shows the changes that have occurred in capital reserves since the beginning of the year: 

a) fixed assets revaluation reserve shows the net effect of any changes in the fixed assets revaluation reserve during the year on a net basis. 

b) provision for revaluation of securities available for sale shows the net effect of any changes in the reserve for revaluation of securities during the year on a net basis. 

c) other general reserves shows the net effect of changes in the general LLP for classified assets and other capital reserves during the year on a net basis. 

d) reserve for future needs of the bank shows the net effect of any changes in the reserve for the future needs of the bank during the year on a net basis. 

e) profit equalization reserve (PER) shows the net effect of any changes to the profit equalization reserve (PER). 

e) provision for investment risks shows the net effect of any changes in the provision to cover investment risks. 

Item 7 “Less: cash dividends declared for ordinary shares” shows all cash dividends declared for ordinary shares during the current year, including dividends not paid on the reporting date. 

Item 8 “Less: cash dividends declared for preferred shares” reflects all cash dividends declared for preferred shares, with a limited and unlimited maturity period during the current year, including dividends to be paid in the next reporting period. 

Item 9 “Other capital adjustments in the current year (net)” shows net amount of adjustments for other items not listed above, however effecting the capital, the funds contributed to the increase in the authorized capital, and the transferred portion of the fixed assets revaluation reserve. 

Item 10 “Total capital as of the end of the reporting period” reflects the sum of lines 3-9. This amount shall be equal to the amount of capital indicated in the balance sheet as of the end of the reporting period.  

8.2. Subsection B (Б). Reference information on shares and other securities of the bank reflects the information about the shares and other securities issued by the bank. The data are given depending on the country of origin of the banks capital divided into “domestic capital” and “foreign capital”. 

Item 1 “Declared authorized capital” shows the authorized capital specified in the banks constituent documents. 

Item 2 “Paid up authorized capital” indicates the ordinary and preferred shares of sub-clauses a) and b), item 31 of section I. V. “Capital”. 

Item 3 “State share in paid-up authorized capital” indicates the proportion of shares owned by the state in the paid-up authorized capital of the bank, if any. This item also includes the shares of the state institutions and legal entities with the state participation of more than 51% of shares. 

All amounts shall be indicated in thousands of KGS. 

   

9. Section 4. Changes in undistributed profit  

   

9.1. If no changes have occurred during the reporting period in any item of this report, then a zero value shall be specified in this item. All amounts shall be indicated in thousands of KGS.   

Item “Undistributed profit indicated in the report for the previous year” shows undistributed profit of the bank originally indicated in the Balance sheet and in the Profit and loss statement. For a bank that started its activities on January 1 of the current year or later, a zero value shall be specified this item. 

Item 2 “Adjustments to undistributed profit not shown as of the end of the previous year” shows the net amount of all adjustments made to the originally indicated figures of undistributed profit in the Balance sheet for the previous year. 

Item 3 “Undistributed profit as of the end of the previous year inclusive of adjustments” reflects the sum of lines 1 and 2 of this section. If no adjustments have been made, the value of this item shall be equal to the value of item 1. 

Item 4 “Profit (loss) from the beginning of the year” indicates the net profit (loss) for the current period specified in the Profit and loss statement. 

Item 5 “Changes divided for future bank needs in the current year (net)” reflects the net effect of any changes divided for future needs that occurred in the current year. 

Item 6 “Changes in other reserves affecting undistributed profit in the current year (net)” shows the net effect of any changes in other reserves that affect undistributed profit in the current year, including changes in the fixed assets revaluation reserve. 

Item 7 “Less: cash dividends declared for ordinary shares” reflects all cash dividends declared for ordinary shares during the current year, including dividends not paid as of the reporting date. 

Item 8 “Less: cash dividends declared for preferred shares” indicates all cash dividends declared for preference shares with a limited and unlimited maturity during the current year, including dividends not paid as of the reporting date. 

Item 9 “Less: dividends in the form of shares declared for ordinary shares” indicates dividends declared in the form of shares during the current year, including shares not recognized in equity as of the reporting date. 

Item 10 “Less: dividends in the form of shares declared for preferred shares” shows dividends declared during the current year in the form of shares on preferred shares, with a limited and unlimited maturity, including dividends not recognized in capital as of the reporting date. 

Item 11 “Other adjustments to undistributed profit in the current year, net” shows the net balance of any other changes affecting undistributed profit in the current year. 

Item 12 “Total undistributed profit as of the end of the reporting period” reflects the sum of lines 3-11 of this table. This amount shall correspond to the amount of undistributed profit in the Balance sheet for the reporting period. 

   

10. Section 5. Securities portfolio 

   

10.1. This report consists of three graphs: the title of the item, the value of the item in KGS and the value of the item in KGS equivalent of the reports items in foreign currency at the policy rate of the National Bank as of the reporting date. All amounts shall be indicated in thousands of KGS. 

10.2. Purchase and sale of securities under REPO agreements is not reflected in this section, however these operations shall be shown in other sections of the PRBR. 

10.3. Item 1 “Trading debt securities issued by the public authorities” indicates debt securities of the bank broken down by: 

a) ST-Bills of the Government of the Kyrgyz Republic and other state securities the book value of trading debt securities issued by the Government of the Kyrgyz Republic is shown; 

b) debt securities issued by the National Bank - the book value of debt securities issued by the National Bank is reflected; 

c) debt securities issued by the local authorities - the book value of trading debt securities issued by the local authorities is indicated; 

d) debt securities issued by the governments of the CIS and Baltic countries - the book value of the trading debt securities issued by the governments of the CIS and Baltic countries is reflected; 

e) debt securities issued by the OECD governments - the book value of trading debt securities issued by the OECD governments is shown;   

f) debt securities issued by the governments of other countries - the book value of trading debt securities issued by the governments of other countries is indicated. 

Item 2 “Other trading debt securities” shows the book value of trading debt securities issued by the companies: 

a) debt securities of the local companies - the book value of trading debt securities issued by the local companies is specified; 

a1) debt securities of the local Islamic banks - the book value of trading debt securities issued by the local Islamic banks is reflected.  

b) debt securities of the foreign companies - the book value of trading debt securities issued by the foreign companies is shown; 

b1) debt securities of the foreign Islamic banks - the book value of trading debt securities issued by the foreign Islamic banks is reflected; 

Item 3 “Trading capital securities” shows the book value of the banks trading securities: 

a) capital securities of the local companies - the book value of the local companies capital trading securities is shown; 

         a1) capital securities of the local Islamic banks - the book value of capital trading securities issued by the local Islamic banks is reflected, and  

b) capital securities of the foreign companies - the book value of the foreign companies capital trading securities is shown; 

            b1) capital securities of the foreign Islamic banks - the book value of capital trading securities issued by the foreign Islamic banks is indicated. 

Item 4 “Debt securities available for sale issued by the public authorities” - the book value of securities available for sale issued by the public authorities is shown: 

a) ST-Bills of the Government of the Kyrgyz Republic and other government securities - the book value of securities available for sale issued by the Government of the Kyrgyz Republic is indicated; 

b) debt securities issued by the National Bank - the book value of debt securities available for sale issued by the National Bank is specified; 

c) debt securities issued by the local authorities - the book value of debt securities available for sale issued by the local authorities is reflected; 

d) debt securities issued by the governments of the CIS and Baltic countries - the book value of debt securities available for sale issued by the governments of the CIS and Baltic countries is shown; 

e) debt securities issued by the OECD governments - the book value of debt securities available for sale issued by the OECD governments is indicated; 

f) debt securities issued by the governments of other countries - the book value of debt securities available for sale issued by the governments of other countries is shown. 

Item 5 “Other debt securities available for sale” reflects the book value of debt securities available for sale issued by the companies: 

a) debt securities of the local companies - the book value of debt securities available for sale issued by the local companies is shown; 

         a1) debt securities of the local Islamic banks - the book value of securities available for sale issued by the local Islamic banks is reflected, and  

b) debt securities of the foreign companies - the book value of debt securities available for sale issued by the foreign companies is indicated; 

           b1) debt securities of the foreign Islamic banks - the book value of securities available for sale issued by the foreign Islamic banks is reflected; 

Item 6 “Capital securities available for sale” shows the book value of capital securities available for sale: 

            a) capital securities of the local companies - the book value of the local companies capital securities available for sale is indicated; 

          a1) capital securities of the local Islamic banks - the book value of capital securities available for sale issued by the local Islamic banks is shown, and  

b) capital securities of the foreign companies - the book value of the foreign companies capital securities available for sale is reflected; 

b1) capital securities of the foreign Islamic banks - the book value of capital securities available for sale issued by the foreign Islamic banks is shown; 

Item 7 “Debt securities held to maturity issued by government agencies” reflects the book value of securities held to maturity issued by the public authorities:   

а) ST-Bills of the Government of the Kyrgyz Republic and other government securities - the book value of securities held to maturity issued by the Government of the Kyrgyz Republic is shown; 

b) debt securities issued by the National Bank - the book value of debt securities held to maturity issued by the National Bank is reflected; 

c) debt securities issued by the local authorities - the book value of debt securities held to maturity issued by the local authorities is indicated; 

d) debt securities issued by the governments of the CIS and Baltic countries - the book value of debt securities held to maturity issued by the governments of the CIS and Baltic countries is shown; 

e) debt securities issued by the OECD governments - the book value of debt securities held to maturity issued by the OECD governments is reflected; 

f) debt securities issued by the governments of other countries - the book value of debt securities held to maturity issued by the governments of other countries is shown; 

Item 8 “Other debt securities held to maturity” shows the book value of debt securities held to maturity issued by the companies: 

a) debt securities of the local companies - the book value of debt securities held to maturity issued by the local companies is reflected; 

         a1) debt securities of the local Islamic banks - the book value of securities held to maturity issued by the local Islamic banks is shown, and  

b) debt securities of the foreign companies - the book value of debt securities held to maturity issued by the foreign companies is reflected; 

b1) debt securities of the foreign Islamic banks - the book value of securities held to maturity issued by the foreign Islamic banks is indicated; 

Item 9 “Total LLP for securities” shows general reserve to cover losses on trading securities, securities available for sale and held to maturity. 

Item 10 of the “Special LLP for securities” shows a special reserve for covering losses and losses on trading securities, securities that are tradable and held to maturity. 

Item 11 “Net securities price” reflects the net value of securities (the nominal value of a security net of a discount and LLP for a security). 

10.4. Moreover, it is necessary to provide additional information on changes in the book value of the banks securities compared with the previous period for trading securities, securities available for sale and held to maturity. 

   

11. Section 6. Information on overdue assets 

   

11.1. Subsection 6A reflects information on all overdue assets of the bank, both in national and foreign currency, depending on the type of clients and the number of days of delay. Subsection 6 B provides information on overdue assets of the bank in foreign currency in KGS equivalent at the policy rate of the National Bank as of the reporting date. 

11.2. Loans and financial lease to the clients shall be distributed by the sectors of economy in accordance with the purpose for which the client uses the received funds, and not by the main profile of his activities or the type of his business. The assets and off-balance sheet value is indicated as of the reporting date for all types of liabilities, minus the corresponding discount (if any). All amounts shall be indicated in thousands of KGS.  

11.3. Item 4 “Other assets” shows the assets not mentioned above, for which there is an overdue debt. 

11.4. For reference: the number of restructured loans the total number of loans is reflected, i.e. the loans for which the bank gives individual preferences (relief) to the client by changing the terms of an agreement (with the obligatory conclusion of a new agreement or a supplementary agreement to the loan agreement), different from the usual practice of lending to the bank, i.e. restructured loans. 

11.5. The following procedure for completing the section is applied to subsection 6.A and subsection 6 B.  

Column 1 “Item title” indicated the type of asset for which there is an overdue debt. 

Column 2 “Total” shall be equal to the sum of columns 3 and 5. 

Column 3 “Current (not overdue) assets” shows the amount of current assets for which there is no overdue debt. 

Column 4 “Restructured loans” indicates the amounts of restructured loans (from column 3). 

Column 5 “Total overdue assets” shows the amount of balance assets (loans) for which there is overdue debt (on principal amount and/or on interest). The value in column 5 is equal to the sum of the values ​​in columns 6, 7, 8, 9, 10, 11, 12. 

Columns 6-12 reflect the amounts of overdue assets balances depending on the period of debt incurring. The terms are determined from the moment of debt incurring till the reporting date. 

Column 13 “Total loans in the status of non-recurrence” shows the amount of overdue loans for which interest is suspended according to the banks internal policy. 

11.6 Subsection C (B). “Information on the overdue assets of the bank within an Islamic window (in KGS)” reflects information about all overdue assets of the bank within an “Islamic window” in national and foreign currency depending on the type of clients and the number of days of delay. Subsection D (Г). “Information on overdue assets of the bank within an Islamic window (in foreign currency) gives information on the banks overdue assets within an Islamic window in foreign currency in KGS equivalent at the official rate of the National Bank as of the reporting date. 

At the same time, the financing provided to the clients shall be distributed by the sectors of economy in accordance with the purpose for which the client uses received funds, and not by the main profile of the activity or the type of business. 

Item 4 “Other assets” shows the assets not mentioned above, however, for which there is an overdue debt. 

For reference: the number of restructured assets - the total number of assets is indicated, i.e. the assets for which the bank provides individual preferences (relief) to the client/partner, by changing the terms of an agreement (with the obligatory conclusion of a new agreement or supplementary agreement to the loan agreement), which differ from the usual practice of financing a bank i.e. restructured assets. 

Subsections 6.С (B) and 6. D (Г) are filled in accordance with the procedure given in clause 11.5 to fill subsections 6.A and 6.B. 

 

12. Section 7. Classification of assets and off-balance sheet liabilities by risk 

   

12.1. Subsection 7A contains information on all assets and off-balance sheet liabilities to be classified by risk, as well as the amount of the provision formed to cover thereof in national and foreign currency. Subsection 7 B contains information on assets and off-balance sheet liabilities to be classified by risk, as well as the amount of the provision formed to cover thereof in KGS equivalent at the policy rate of the National Bank as of the reporting date. 

12.2. Loans and financial lease to the clients shall be distributed by sectors of economy in accordance with the purpose for which the client uses received funds, and not by the main profile of the activity or the type of business. The value of all types of assets and off-balance sheet liabilities is indicated as of the reporting date, minus the corresponding discount (if any). All amounts shall be indicated in thousands of KGS. 

12.3. Item 6 “Other assets” reflects assets not listed above however subject to classification in accordance with the requirements of the National Bank. 

12.4. The following procedure for completing the section is applied to subsection 7A and subsection 7B. 

Column 1 “Item title” reflects the type of asset to be classified.  

Column 2 “Total” shows the value, which shall be equal to the sum of the values ​​of columns 5, 6, 7, 9, 10, 11.  

Column 3 “Discount” indicates the amount of unamortized discount as of the reporting date for all assets. 

Column 4 “Total reserves” reflects the size of the LLP (general and special) for each asset type and off-balance sheet liabilities. The value of column 4 shall be equal to the sum of the values ​​of columns 8 and 12. 

Columns 5, 6, 7, 9 10 and 11 show the categories of assets and off-balance liabilities, depending on the classification, from “normal” to “losses”. 

Columns 6.1, 6.2, 6.3, 7.1, 7.2, 7.3, 9.1 and 9.2 show the categories of assets and off-balance sheet liabilities, depending on their classification, broken down by the LLP rates from normal to losses. 

Columns 8 and 12 show the size of the LLP, broken down by type: general and special reserves. 

  12.5. Subsection 7.C (В) “Classification of assets and off-balance sheet liabilities by the banks risk within an Islamic window (in KGS)” contains information on assets and off-balance sheet liabilities of an “Islamic window” of the bank subject to classification by risk, as well as the amount of provision to cover thereof in national and foreign currency. Subsection 7. D (Г) “Classification of assets and off-balance sheet liabilities by the banks risk within an “Islamic window” (in KGS)” contains information on assets and off-balance sheet liabilities of an Islamic window of the bank subject to classification by risk, as well as the amount of provision to cover thereof in national and foreign currency in KGS equivalent at the official rate of the National Bank as of the reporting date. 

At the same time, financing provided to the clients shall be distributed by the sectors of economy in accordance with the purpose for which the client uses received funds, and not by the main profile of the activity or the type of business. The value of all types of assets and off-balance sheet liabilities is indicated as of the reporting date, minus the corresponding discount (if any). All amounts shall be indicated in thousands of KGS.  

Item 6 “Other assets” reflects assets not listed above however subject to classification in accordance with the requirements of the National Bank. 

Subsections 7. C (B) and 7. D (Г) are completed in accordance with the procedure given in clause 12.4 intended for competing subsections 7.A and 7.B. 

 

   

13. Section 8. Changes in LLP 

   

13.1. Subsection A. “Information on assets written off at the expense of LLP and repaid (previously written-off) assets and off-balance sheet liabilities” reflects information about assets that have been written off at the expense of LLP year-to-date, as well as repaid (previously written-off) assets for the current year, in KGS (columns 2, 4, 6) and foreign currency in KGS equivalent at the policy rate of the National Bank as of the reporting date (columns 3, 5, 7). 

13.2. Loans and financial lease to the clients shall be distributed by sectors of economy in accordance with the purpose for which the client uses received funds, and not by the main profile of the activities or the type of business. Write-off and return shall be entered in the appropriate columns and lines. The amount of net writing-off is automatically calculated. All amounts shall be indicated in thousands of KGS. 

13.3. Column 1 “Item title”, lines 1, 2, 4, 5, 6 and 8, reflects assets and off-balance sheet liabilities written off at the expense of LLP and repaid (previously written-off). 

Item 1 “Loans and financial lease to the financial-credit organizations” and 2 “Loans and financial lease to the clients” reflects the cost of loans (minus the amount of unamortized discount) without deduction of LLP. 

Item 6 “Other assets” shows all assets not mentioned above, but written off at the expense of the LLP year-to-date or repaid (previously written off) for the current year.    

Columns 2 and 3 “Writing-off A” indicate the amounts of assets and off-balance sheet liabilities written-off at the expense of the LLP. 

Columns 4 and 5 “Repayment-B” reflects the amounts of previously written off assets and off-balance sheet liabilities repaid to the LLP. 

Columns 6 and 7 “Net writing-off” indicate the difference between the amounts of written-off and repaid assets and off-balance sheet liabilities, which determines net income (loss) from repayment of previously written-off assets and off-balance sheet liabilities. 

13.4. Subsection B. “Changes in the LLP for loans other than the banks loans” 

Item 1 “The LLP balance as of the beginning of the year, total” shows the balance of the LLP account in the balance sheet as of the beginning of the current year. Among them: 

a) special reserves - the amount of the special reserve created to cover losses from non-performing loans as of the beginning of the year is indicated; 

b) general reserves - the amount of the general reserve created to cover losses from performing loans as of the beginning of the year is indicated. 

Item 2 “(plus) Repaid assets” indicates the amount by which the absolute value of the LLP decreases as a result of a repayment on previously written-off loans. This amount shall correspond to the repaid amount specified in item 2, column B-4 of subsection 8A. 

Item 3 “(minus) Written-off assets” indicates the amount by which the balance of the LLP account decreases as a result of written-off loans classified as losses. This amount shall correspond to the amount of writing-off specified in item 2, column A-2 of subsection 8A. 

Item 4 “Deductions to the LLP year-to-date” indicates the amount of deductions actually paid to the LLP during the current year. 

Item 5 “Adjustments” reflects the net amount of all changes to the corresponding amount of the LLP as of the beginning of the current year. If the figure is negative, it shall be indicated in brackets. 

The value of item 6 “LLP balance as of the end of the reporting period, total” is equal to the sum of items 1, 2, 4, and 5 less item 3. Among them: 

a) special reserves - the amount of the special reserve created to cover losses from non-performing loans as of the end of the reporting period is indicated; 

b) general reserves - the amount of the general reserve created to cover losses from performing loans as of the end of the reporting period is indicated. 

13.5. Subsections C (В). “Changes in the LLP for the assets other than loans and off-balance sheet liabilities” and D (Г). “Changes in the LLP for the loans to the banks and other financial-credit organizations” are completed in the same way as subsection B, taking into account the respective types of assets resulting from the title of the subsection. 

  13.6. Subsection D “Information on written off at the expense of the LLP and repaid assets (previously written-off) and off-balance sheet liabilities of the bank within the framework of an “Islamic window” is completed in the same way as subsection 8.A. 

At the same time, financing provided to the clients shall be distributed by the sectors of economy in accordance with the purpose for which the client uses received funds, and not by the main profile of the activity or the type of business. Writing-off and repayment shall be entered in the appropriate columns and lines. The net written-off amount is automatically calculated. All amounts shall be indicated in thousands of KGS. 

Items 1 “Financing granted to the financial-credit organizations” and 2 “Financing given to other clients” reflect the cost of provided financing (minus the amount of unamortized discount) without deduction of the LLP. 

Item 6 “Other assets” shows all assets not mentioned above, but which were written off at the expense of the LLP year-to-date or repaid (previously written off) for the current year. 

13.7. Subsection E. “Changes in the LLP for financing provided by the bank within an “Islamic window”, except for financing provided to the banks” is completed in the same way as subsection 8.B. 

At the same time, Item 1 “LLP balance as of the beginning of the year, total” shows the balance of the LLP account in the balance sheet as of the beginning of the current year. Among them: 

a) special reserves - the amount of the special reserve created to cover losses from non-performing assets as of the beginning of the year is indicated; 

b) general reserves - the amount of the general reserve created to cover losses from performing assets as of the beginning of the year is indicated. 

Item 2 “(plus) Returned assets” indicates the amount by which the absolute value of the LLP decreases as a result of repayment on previously written-off assets. This amount shall correspond to the repayment amount specified in item 2, column B-4 of subsection 8 Е (Д). 

Item 3 “(minus) Written-off assets” indicates the amount by which the balance of the LLP account decreases as a result of written-off assets classified as losses. This amount shall correspond to the amount of writing-off specified in item 2, column A-2 of subsection 8 E (Д). 

The value of item 6 “LLP balance as of the end of the reporting period, total” is equal to the sum of items 1, 2, 4, and 5 minus item 3. Among them: 

a) special reserves - the amount of the special reserve created to cover losses from non-performing assets as of the end of the reporting period is indicated;  

b) general reserves - the amount of the general reserve created to cover losses from performing assets as of the end of the reporting period is indicated. 

13.8. Subsections G (Ж). “Changes in the LLP for the banks assets within the framework of an “Islamic windows”, other than financing” and H (З). “Changes in the LLP financing provided by the bank as part of an “Islamic window” to the banks and other financial-credit organizations” are completed similarly to subsection F (E) taking into account the respective types of assets according to the title of the subsection. 

 

14. Section 9. Information on major risks. 

   

14.1. Subsection A. “Information on major risks” reflects the largest total debt of the banks borrowers at their nominal value as of the reporting date. All amounts shall be indicated in thousands of KGS. 

14.2. If the bank does not have major risks (by the aggregate debt of the banks borrowers) or the quantity thereof is less than 15, the largest debts in descending order shall be indicated in the lines remained after completing. If the bank has more than 15 major risks or groups of risks that fall under the definition of “major risk”, it is necessary to submit the list thereof in separate hard copy in the same manner and in the same form as the risks specified in section 9. 

14.3. Column “Client name” shall contain the name of each client borrower, who/that assumed the obligation to return the banks assets. 

Full name of the borrower shall be indicated in this column: 1) for legal entities - the name of the company in accordance with the registration in the public authorities, 2) for an individual - full name. 

Column “Group” shall contain the number of the client group that shall be treated as a single aggregate debt. Each individual debt from such a group shall be specified in a separate line. For example, if a person has individual loans and the loans issued to his company, one group number shall be assigned to these loans for the purpose of identifying major risks. 

Example: if an individual A and two companies associated with him/her have three loans, which together constitute a major risk (one group), group number 1 shall be assigned to loans 1, 2, and 3. If the next major credit was issued to another individual client, group number 2 shall be assigned to this loan. 

It will be clearly presented as follows: 

Customer name Group number 

Individual A 1 

Company of individual A 1   

Company of individual A 1 

Individual B 2 

Column “Other assets” reflects any other debt of an individual and legal entity to the bank (accrued interest, accounts receivable, etc.), with the exception of the debt indicated in column “Loans and financial lease”.  

14.4. Subsection A-1. Information on 15 major sources of financing, including the FCOs and state institutions (Social Fund of the Kyrgyz Republic, etc.). 

This subsection reflects information on 15 major sources of financing, including the FCOs and state institutions (deposits that provide collateral for loans are not included in this table). 

Column “Depositor/creditor name” reflects the full name of each depositor/creditor. 

Column “Loan/deposit amount” indicates the amount broken down by: 

- loan 

- settlement account; 

- fixed-term deposit; 

- demand deposit. 

Column “Date of agreement” reflects the date, when the bank enters into an agreement with a depositor/creditor, it is indicated in the format “day / month / year” (for example, 01.02.2016). 

Column “Agreement completion date” indicates the date of completing an agreement between the bank and a depositor/creditor, specified in the format “day / month / year” (for example, 01.12.2016). 

14.4.-1 Subsection 9.B-1 Information on cash balances on the correspondent accounts as of. 

This subsection reflects the information of cash balances on the correspondent accounts by currencies in face value and in KGS. 

14.5. Subsection D (Е). Information about a broker/dealer/depository serving the bank. 

This section reflects information about a broker/dealer/depository (hereinafter - the “company”) with which the bank, on its behalf or on behalf of its client, conducted operations or transactions with corporate and government securities during the reporting period. 

Column 2 “Company type (broker/dealer/depository)” reflects the type of activity of the company, with which the bank conducted operations or transactions, i.e. a broker, dealer or depositary. 

Column 3 “Company name” indicates the full official name of the company specified in column 2 of this subsection. 

Column 4 “Company address” reflects the name of the country and city, street and number of the building in which the company is located. 

Column 5 “License number and date of receipt” shows the license number and the date of its receipt by the company, as well as the authorized body that issued a license and the country of the authorized body. 

Column 6 “Assigned rating” indicates the long-term credit rating assigned to the company by the rating agency. 

Column 7 “Rating agency name” reflects the full official name of the rating agency that assigned a long-term credit rating to the company. 

Column 8 “Rating assignment date” shows an official date of assigning a long-term credit rating to the company in the format “day.month.year” (for example, 01.11.2010). 

Column 9 “Company contract date” indicates an official date, when the banks enters into a contract with the company, it is specified in the format “day.month.year” (for example, 01.11.2010). 

14.6. Subsection D (Г). Information on operations with the corporate and government securities 

This subsection reflects information on operations and transactions, as well as under repo conditions, with the corporate and government securities, owned by the bank and/or the banks client, conducted by the bank during the reporting period. 

Column 2 “Company name (broker/dealer/depository)” indicates the full official name of the company specified in column 3 of the subsection “9.D (Г). Information about a broker/dealer/depository serving the bank”. 

Column 3 “Type of operation” reflects the purchase (for the bank and bank clients), sales (on behalf of the bank and bank clients), storage, record keeping and registration of securities, etc. fulfilled by the company. 

Column 4 “Operation amount” shows the amount of the operation/transaction expressed in the currency indicated in column 5 “Currency” of this subsection. 

Column 5 “Currency” reflects the letter code of the currency* in which the operation or transaction with securities was conducted between the bank and the company.   

Column 6 “Operation start date” shows the initiation date of the operation specified in column 3 of this subsection in the format “day.month.year” (for example, 01.11.2010). 

Column 7 “Operation completion date” reflects the completion date of the operation specified in column 3 of this subsection in the format “day.month.year” (for example, 01.11.2010). 

Column 8 “Note” indicates, if necessary, additional information on the terms of the operation/transaction, for example, the time of the operation/transaction, the provision of a pledge by the bank or its client to the broker/dealer/depository for the operation/transaction, the terms of payment for the services of the broker/dealer/depository (one-time payment or partial payments), etc. 

14.7. Subsection F (E). Corporate and government securities portfolio of the bank 

This subsection provides information on corporate and government securities owned by the bank on the right of ownership as of the reporting date, divided into groups: corporate securities and government securities. 

Column 2 “Security type” indicates the type of securities (share, bill, bond, Eurobond, etc.). 

Column 3 “Security number” shows the state registration number of the security assigned by the state body authorized to regulate the securities market. 

Column 4 “Issuers name” reflects the full official name of the security issuer in the original language. 

Column 5 “Characteristics of the issuers residence” indicates the issuer of the security - a resident of the Kyrgyz Republic or non-resident of the Kyrgyz Republic. 

Column 6 “Issuers country” indicates the country in which a legal entity a securitys issuer is registered. 

Column 7 “Acquisition date” shows the date of security purchase by the bank in the format “day.month.year” (for example, 01.11.2010). 

Column 8 “Maturity date (only for debt securities)” indicates the maturity date of the debt security in the format “day.month.year” (for example, 01.11.2010). 

Column 9 “Securities quantity (pcs.)” shows the quantity of securities owned by the bank on the basis of ownership in pieces. 

Column 10 “Currency” reflects the letter code of the currency*, in which the price of one security is expressed. 

Column 11 “Nominal value of one security (in units of the original currency)” indicates the nominal value of one security, with two decimal places in the currency units indicated in column 10 “Currency” of this subsection. 

Column 12 “Market value of one security (in units of the original currency)” shows the market value of one security, with two signs after a comma in the currency units indicated in column 10 “Currency” of this subsection, as of the reporting date. Column 13 “Total value of the securities package (in units of the original currency), the nominal value - item 9 * item11” indicates the total nominal value of the securities package, calculated by multiplying the value of the line from column 9 “Securities quantity (pcs.)” on the value of the line from column 11 “Nominal value of one security (in units of the original currency).” 

Column 14 “Total value of the securities package (in units of the original currency), the market value item 9 * item 12” indicates the total market value of the securities package calculated by multiplying the value of the line from column 9 “Securities quantity (pcs.)” by the value of the line from column 12 “Market value of one security (in units of the original currency)”. 

Column 15 “Organization carrying out storage, record keeping and registration of securities (name and address of the organization, full name of the manager, license number)” shows the full official name of the organization that holds, keeps records and registers the securities indicated in column 2 “Security type” of this subsection, as well as the name of the country and city, the street and the number of the building in which the organization is located. 

Column 16 “LLP classification” shows the amount of allocations to the LLP for a security of the appropriate classification category expressed in percent of the security value (for example, 5%, 25%, etc.). 

Column 17 “Securities status (redeemed, sold, mortgaged, etc.)” reflects the current status of the security as of the last business day of the reporting period, such as, for example, “owned by the bank”, “sold”, “pledged”, “redeemed”, “there is an encumbrance on securities (blocking, seizure of securities, claims on securities of third parties, etc.)”, “lost (for any reason, including withdrawal from possession by means of loss, theft, robbery, etc.)”, etc. If parts of one issue of securities have different statuses, information for each such part of this issue shall be reported separately in accordance with their status as of the last day of the reporting period.  

14.8. Subsection G (Ж). Portfolio of corporate and government securities of clients 

This subsection includes information on corporate and government securities owned by the banks clients on the basis of ownership and/or transferred to the trust management of the bank as of the reporting date, divided into groups: corporate securities and government securities. 

Column 2 “Security type” indicates the type of securities (share, bill, bond, Eurobond, etc.). 

Column 3 “Security number” shows the state registration number of the security assigned by the state body authorized to regulate the securities market. 

Column 4 “Issuers name” reflects the full official name of the security issuer in the original language.  

Column 5 “Characteristics of the issuers residence” indicates the issuer of the security - a resident of the Kyrgyz Republic or non-resident of the Kyrgyz Republic.  

Column 6 “Issuers country” indicates the country in which a legal entity a securitys issuer is registered.  

Column 7 “Acquisition date” shows the date of security purchase by the bank in the format “day.month.year” (for example, 01.11.2010).  

Column 8 “Maturity date (only for debt securities)” indicates the maturity date of the debt security in the format “day.month.year” (for example, 01.11.2010).  

Column 9 “Securities quantity (pcs.)” shows the quantity of securities owned by the banks clients on the basis of ownership in pieces.  

Column 10 “Currency” reflects the letter code of the currency*, in which the price of one security is expressed.  

Column 11 “Nominal value of one security (in units of the original currency)” indicates the nominal price of one security, with two signs after a comma in the currency units indicated in column 10 “Currency” of this subsection.  

Column 12 “Market value of one security (in units of the original currency)” shows the market value of one security, with two signs after a comma in the currency units indicated in column 10 “Currency” of this subsection, as of the reporting date. 

In column 13 “Total value of the securities package (in units of the original currency), the nominal value - item 9 * item 11” indicates the total nominal value of the securities package, calculated by multiplying the row value from column 9 “Number of securities (pcs.)” on the value of the line from column 11 “Nominal value of one security (in units of the original currency).” 

Column 14 “Total value of the securities package (in units of the original currency), the market value item 9 * item 12” indicates the total market value of the securities package calculated by multiplying the value of the line from column 9 “Securities quantity (pcs.)” by the value of the line from column 12 “Market value of one security (in units of the original currency)”. 

Column 15 “Organization carrying out storage, record keeping and registration of securities (name and address of the organization, full name of the manager, license number)” shows the full official name of the organization that holds, keeps records and registers the securities indicated in column 2 “Security type” of this subsection, as well as the name of the country and city, the street and the number of the building in which the organization is located.  

Column 16 “LLP classification” is not completed. 

Column 17 “Securities status (redeemed, sold, mortgaged, etc.)” reflects the current status of the security as of the last business day of the reporting period, such as, for example: 

- “in trust management of the bank” and one of the following markings shall be additionally indicated through a slash1: “sold”, “pledged”, “redeemed”, “there is encumbrance on securities (blocking, seizure of securities, claims on securities of third parties, etc.)”, “lost (for any reason, including withdrawal from possession by means of loss, theft, robbery, etc.)” etc.,  

- “in the ownership of the client” and one of the following markings shall be additionally indicated through a slash: “sold”, “pledged”, “redeemed”, “there is an encumbrance on the security (blocking, seizure of securities, claims on the security of third parties, etc.)”, “lost (for any reason, including withdrawal from possession by means of loss, theft, robbery, etc.)”, etc.2.    

   

15. Section 10. Information on affiliated entities. 

   

15.1. The amounts of loans and equivalent assets of the bank shall be specified at their nominal value is Subsections A. “Brief information on active operations with affiliated entities” and B. “General information on operations with affiliated entities”. All amounts shall be reflected in thousands of KGS. 

15.2. The procedure of completing the columns “Client name” and “Group” is similar to the procedure of completing the corresponding columns of Section 9 “Information on major risks”. 

 15.3. Section “Information on affiliated entities” reflects information on all affiliated entities of the bank with which operations and/or transactions have been conducted. 

 

16. Section 11. Information on bank-related persons 

   

16.1. Subsection A. “Brief information on active operations with bank-related persons” shall reflect the amount of loans and equivalent assets of the bank at their nominal value. All amounts shall be shown in thousands of KGS. 

16.2. The procedure of completing the columns “Client name” and “Group” is similar to the procedure of completing the corresponding columns of Section 9 “Information on major risks”. 

  16.3. Subsection B. “General information on operations with bank-related persons” reflects active and passive operations at nominal value. All amounts shall be indicated in thousands of KGS. 

When specifying active operations, this subsection reflects all operations with the bank-related persons, with the exception of the following operations/transactions of the bank-related persons, as non-risk operations: 

- payment for utilities, services of communication operators. 

- operations with payment cards, except for overdraft/credit limit operations; 

- cash services operations; 

- purchase/sale of travellers cheque;  

- safe deposit operations; 

- operations with government securities; 

- payments to the state budget for taxes and charges. 

If the deposit operations of a related person are reflected in this subsection, the digital code of the deposit currency shall be indicated in column “Conditions for conducting an operation”, and it is necessary to indicate information on the terms of interest payment and interest capitalization (if any) in column “Note”. 

16.4. Subsections C (B). “Information on close relatives of the bank officials”, D (Г). “Information on other bank-related persons” and D (E). “Information on legal entities in which bank officials and their close relatives or other related persons have control” indicate information about all the above-mentioned persons.  

(As amended by the Resolution of the Supervisory Committee No. 22/2 dated June 29, 2017

 

17. Section 12. Analysis of the banks interest rate assets and liabilities sensitivity and maturities thereof 

   

17.1. Subsection A. “Analysis of interest rate assets and liabilities sensitivity” is used to estimate interest rate risk by measuring the difference between assets and liabilities that are sensitive to changes in interest rates. 

17.2. Interest rate sensitive assets include the monetary assets that are revalued over a certain period of time due to changes in market interest rates or the maturity, which is due within a certain period of time. The interest rate sensitive liabilities include the monetary liabilities that are revalued over a certain period of time because of a change in market interest rates or the maturity, which is due within a certain period of time. 

17.3. The purpose of this report is to establish a gap in various periods of time between interest rate sensitive assets and liabilities. Analysis of this gap is one of the methods for determining the banks sensitivity to changes in market interest rates. 

17.4. The current book value of all interest rate sensitive assets and liabilities shall be reflected in respective periods on the basis of an earlier of two periods: 1) the number of days before the date when the bank shall conduct revaluation (the interest rate shall be adjusted depending on the market situation and (or in accordance with an earlier arrangement) of assets/liabilities, or 2) the number of days before maturity.   

17.5. Lines 9 and 20 reflect all other interest rate sensitive assets and liabilities that are not included in other items of this subsection. 

17.6. Lines 22 and 23 are automatically calculated for each period of time. The information in foreign currency is given in KGS equivalent at the policy rate of the National Bank as of the reporting date. All amounts shall be indicated in thousands of KGS. 

17.7. Section B. “Assets/liabilities maturity” reflects all assets (without deduction of special LLP) and liabilities, depending on the number of days remaining before the asset or liability maturity, regardless of the initial period of the asset issue or liability occurrence. 

17.8. The purpose of this report is to establish a discrepancy in the assets and liabilities maturity and their impact on the liquidity position of the bank in the future. This subsection is used as one of the instruments for determining the liquid position of the bank as of the reporting date. This report includes all assets and liabilities. The current book value of all assets and liabilities shall be entered in the respective boxes based on the number of days to maturity. 

17.9. If the loan is overdue for 30-60 days and/or the loan is re-restructured, it shall be classified as “from 181-365 days”. If the loan is overdue for more than 60 days and/or re-restructured and/or the loan is in non-accrual status, it shall be classified as “more than 3 years”. 

17.10. Lines 9 and 26 reflect all other assets and liabilities in accordance with maturities that are not included in other items of this subsection. 

17.11. Line 10 minus special LLP shall be equal to line 17 of subsection A of section I “Balance sheet”. Line 27 shall be equal to line 30 of subsection B of section I “Balance sheet”. 

17.12. Lines 28 and 29 are automatically calculated for each time period. All amounts shall be indicated in thousands of KGS. 

17.13. Subsection C (B). “Analysis of assets and liabilities sensitivity to changes in rates of return in the market” is used to assess the risk of the rate of return by measuring the difference between assets and liabilities that are sensitive to changes in rates of return. 

Assets sensitive to changes in rates of return include the monetary assets that are revalued over a certain period of time due to changes in market rates of return, or the maturity of which is due within a certain period of time. Liabilities sensitive to changes in rates of return include the monetary liabilities that are revalued over a certain period of time due to changes in market rates of return, or the maturity of which is due within a certain period of time. 

The purpose of this report is to establish a gap in various periods of time between assets and liabilities that are sensitive to changes in rates of return. Analysis of this gap is one of the methods for determining the sensitivity of the bank to changing market rates of return. 

The current book value of all assets and liabilities sensitive to rates of return shall be reflected in the respective periods on the basis of an earlier of two periods: 1) the number of days before the date when the bank shall revalue assets/liabilities, or 2) the number of days before maturity. 

Lines 9 and 20 reflect all other assets and liabilities sensitive to changes in rates of return that are not included in other items of this subsection. 

Lines 22 and 23 are automatically calculated for each time period. Information in foreign currency is given in KGS equivalent at the official rate of the National Bank as of the reporting date. All amounts shall be indicated in thousands of KGS. 

17.14. Subsection D (Г). “Maturity of the banks assets/liabilities within an “Islamic window” is filled out in the same way as subsection 12.B. 

At the same time, if the asset is overdue for 30-60 days and/or re-restructured, it shall be classified as “from 181-365 days”. If the asset is overdue for more than 60 days, and/or re-restructured and/or the asset is in non-accrual status, it shall be classified as “more than 3 years”. 

18. Section 13. Deposits broken down by amount 

18.1. The data are presented broken down by Bishkek city and the regions of the republic, and also depending on the amount of the deposit determined in the reporting form in KGS equivalent. Information on the regions is presented in summary. All information shall be indicated in thousands of KGS. Information on deposits in foreign currency is given in the equivalent of the national currency at the policy rate of the National Bank as of the reporting date. 

18.2. Lines “Deposits of individuals” of the subsection “Demand deposits” reflect the total amount of demand deposits of individuals the size of which refers to a certain range. 

Lines “Deposits of legal entities” of the subsection “Demand deposits” reflect the total amount of demand deposits of legal entities, individual entrepreneurs, including settlement accounts.    

Lines “Fixed-term deposits of legal entities” indicate the total amount of fixed-term deposits of the legal entities, individual entrepreneurs, including deposit certificates. 

Lines “Fixed-term deposits of individuals” reflect the total amount of fixed-term deposits of individuals, including savings certificates. 

The amounts in column “Total” are calculated automatically. 

   

19. Section 17. Information on the banks trust management operations. 

   

19.1. This section provides information on the banks trust management operations. 

Column “Object types” reflects the types of trust operations. 

Column “Quantity of trust management agreements by types of operations” indicates the number of trust management agreements the bank has signed. 

Columns “Balance as of the beginning of the reporting period” and “Balance as of the end of the reporting period” indicate the value of all objects that the bank has in trust management, as of the beginning and as of end of the reporting period, respectively. 

Columns “Debit turnover on account” and “Credit turnover on accounts” indicate all debit and credit turnovers for activities related to trust management (payments to the beneficiary, other obligatory payments, remuneration to the trustee, purchase and sale of assets in the course of trust management, cash flow, according to the terms of an agreement provided by the current legislation, etc.). 

The remaining columns indicate the time frame for which the property and other assets were taken for trust management. 

   

20. Section 18. Other information 

   

20.1. Subsection A “Average value of assets and liabilities”, clauses I and II shall include the average value of total assets and liabilities for the period year-to-date on the basis of the data of section 1 “Balance sheet”. 

Lines 1-8 and 10-18 of this subsection shall comprise the average value of these assets and liabilities for the period year-to-date. In this case, the calculation of average values ​​includes assets and liabilities with zero interest rate. Item “Loans and financial lease, total” is shown for reference only, and is not included in calculation of the total amount of assets bearing interest. Lines 5 and 6 of this subsection include the credits and financial lease issued to the clients and financial-credit organizations. 

20.2. Average values ​​are calculated as the ratio of the amount of daily balances for each line to the quantity of calendar days year-to-date. All amounts shall be indicated in thousands of KGS. 

20.3. Subsection B. “Other information on the banks activities” reflects additional information on changes in the composition of the banks management, its shareholders. Information on new types of financial activity, on implementation of the economic standards and on the banks share participation in other companies shall also be provided. 

20.4. Subsection B. “Other information on the bank staff” reflects additional information on the number of the bank employees, their salaries and divisions of the bank. 

20.5. Item 1 “Headcount without part-time employees” shows the number of working employees and the employees retaining formal attachment to work (for example, women on parental leave for children under 3 years). In addition, this item contains information on the employees working under a civil-law agreement, if these employees are not on the lists of other enterprises. The average headcount per month is calculated by summing the headcount for each calendar day of the reporting month and dividing received amount by the number of calendar days of the month. 

Item 2 “Number of employees taken to calculate the average wage and other average values” reflects the number of employees, whose salary was calculated for worked and non-worked time in the reporting month. The number of employees working part-time or engaged to perform a particular work is taken into account proportionally to the actual hours worked: the number of worked man-hours in the reporting month is first divided by the established working day, then by the number of calendar working days in the reporting period.  

Item 3 “Payroll budget (including material assistance and social benefits)” shows the amount of cash payments for salaries on an accrual basis from the beginning of the year, including the amount of salaries with surcharges, bonuses, premiums and other payments. 

20.6. Subsection D (Г) “Information on the clients with the largest turnover on accounts” reflects 15 clients of the bank with the largest turnover for all operations in descending order (for the reporting month). “Turnovers” refers to the amount of all funds credited on the clients account and debited from it for the reporting month. All amounts shall be indicated in thousands of KGS.   

Column “Client name” shall include: 

1) for legal entities - the name of the company in accordance with the registration in the public authorities; 

2) for individuals full name. 

Column “Resident/Non-resident” shall comprise information whether the client of the bank is a resident/non-resident of the Kyrgyz Republic. At the same time, column “Country of the clients registration” shall reflect the country in which a legal entity - client of the bank is registered. For individuals - it is necessary to indicate the country in which he/she is a citizen. 

20.7. Section E (Д) “Information on the number and amount of reports to the FIS” indicates the total volume of information for the reporting month, sent to the FIS on the basis of “mandatory” and “suspicious” signs. Column “Total” indicates the total amount of conducted operations, information on which was reported to the FIS. All amounts shall be indicated in thousands of KGS.  

  20.8. Subsection F (E) “Information on other property (immovable property) included by the commercial banks in the asset list as a repayment of troubled loans” reflects information on the borrowers immovable property, which is accepted by the bank to repay the debt. 

Column “estimated value” indicates the value of the collateral (at the time of the loan issue), which was estimated by an independent appraiser/the banks appraiser in accordance with the requirements established by the legislation of the Kyrgyz Republic. 

20.9. Subsection G (Ж) “Information on the funds balances on the accounts of the state enterprises, business entities with state participatory share, public authorities” provides information on the funds balances of the state enterprises, business entities with state participation and/or the public authorities with the participatory share.  

Columns “Date of agreement” and “Date of agreement completion” shall comprise the dates of agreements conclusion and completion in respect of each account (if the state enterprises, business entities with the state participatory share and public authorities have several accounts in one bank). 

Column “Currency” reflects the currency for each account (if the state enterprises, business entities with the state participatory share and public authorities have a multicurrency account, it is necessary to indicate information separately for each currency). 

Section “For reference:” reflects the general information on the number of accounts, the number of clients and the amounts on settlement accounts, as well as the information on fixed-term deposits and demand deposits of the state enterprises, business entities with the state participatory share and public authorities. 

20.10. Subsection “Information on maximum and minimum interest rates for current loans and deposits, including those established on an individual basis” reflects the information on the maximum and minimum interest rates for current loans and deposits, broken down into fixed-term and demand ones, including those established on an individual basis in the national and foreign currency separately.  

Note. “Error log” is used in the electronic version of sections 1-18 of the PRBR provided to the National Bank to comply with certain dependencies. The presence of errors in it indicates incorrectly completed report. 

Sections F, G, H (E, Ж, З) are provided to the External Oversight Department of the National Bank in software and hard copies. 

   

   

31. Section 29. Report on deposits, loans and applicable interest rates 

   

31.1. This section contains information on the cash flows and deposits/loans balances and on the interest rates of the commercial banks. 

31.2. Subsection A. “Loan debt” reflects debt amounts (without deduction of LLP) and weighted average interest rates for the loans of the corresponding category of maturity and purpose broken down by the currencies as of the first day of the month following the reporting one. The loans maturity is indicated according to the actual repayment date. The amounts of loan debts in foreign currency are indicated in KGS equivalent at the policy rate of the National Bank as of the end of the reporting month.”  

The rates provided for by existing loan agreements for each individual loan and applied to calculate interest payments are used in filling out information on the interest rates. At the same time, the total debt on interest payments, fines, penalties, commissions, etc. is not reflected in calculation of the interest rate on loans, including overdue loans.   

31.3. Columns 4, 6, 8, 10, 12, 14 indicate debts on loans issued to the relevant sector broken down by the maturity categories, excluding overdue debt. 

Columns 5, 7, 9, 11, 13, 15 indicate the weighted average interest rates for loans issued to the relevant sector broken down by the maturity categories. 

Column “Overdue debt” reflects the amount of overdue debt and the weighted average interest rate on loans issued to the relevant sector. 

Column “Total” indicates the total amount of debt and the weighted average interest rate on loans issued to the relevant sector. 

Line “Total” shows the amount of debt and the weighted average interest rate on all loans of the relevant category of maturity, broken down by currencies. 

Line “Total” indicates the total amount of debt and the weighted average interest rate on all loans of the relevant category of maturity. 

Line “Including restructured loans” indicates the amount of restructured loans and the weighted average interest rate on all loans of the relevant category of maturity, broken down by currencies. 

31.3-1. Subsection A-1. “Financing granted at the end of the period” is filled by the commercial banks that have an “Islamic window”. This subsection reflects the amount of financing provided in accordance with the principles of Islamic banking and finance (without deduction of LLP) for the intended purpose as of the first day of the month following the reporting month, broken down by maturity categories and types of currencies. The financing maturity is indicated according to the actual repayment date. The amounts of financing in foreign currency are indicated in KGS equivalent at the official rate of the National Bank as of the end of the reporting month. 

When completing information on applicable extra charges/income from financing, the charges/ income provided for in the current financing agreements shall be applied. 

Columns 4, 7, 10, 13, 16, 19 indicate the amount of financing to the relevant sector broken down by the maturity categories, excluding the amount of overdue financing. 

Columns 5, 8, 11, 14, 17, 20 indicate the weighted average extra charge/income from financing to the relevant sector broken down by the maturity categories. 

Columns 6, 9, 12, 15, 18, 21 indicate the rate of return on financing in the relevant sector broken down by the maturity categories. 

Column “Overdue debt” indicates the amount of financing, the maturity of which has expired, the weighted average extra charge/income and the rate of return on financing in the relevant sector.  

Column “Total” indicates the total amount of financing, the weighted average extra charge/ income and the rate of return on provided financing broken down by the sectors. 

Line “Total” indicates the amount of financing, the weighted average extra charge/income and the rate of return on provided financing of the relevant maturity category, broken down by currencies. 

Line “Grand total” reflects the total amount of financing, the weighted average extra charge/ income and the rate of return on provided financing of the relevant maturity category. 

Line “Including restructured” indicates the amount of financing, the repayment period of which is restructured, the weighted average extra charge/income and the rate of return on restructured financing of the relevant maturity category, broken down by currencies. The data on the amount of financing and the weighted average extra charge/income on financing issued in accordance with the principles of Islamic banking are not included in calculation of the total amount of loans and weighted average interest rates on loans of subsection A. “Loan debt”. 

The definition of the rate of return is comparable to the definition of the annual effective interest rate. The rate of return is income in reliable, annual, effective, comparable terms, in calculation of which the clients payments related to obtaining financing or reward to the client for placing funds on the deposit account are taken into account. 

The rate of return is calculated in accordance with the Regulation “On calculation of the effective interest rate in dissemination of information on the amount of remuneration for banking services” approved by the Resolution of the Board of the National Bank No. 33/4 dated August 27, 2008.  

 (As amended by the Resolution of the Supervisory Committee of the National Bank of the Kyrgyz Republic No. 06/2 dated February 8, 2018). 

31.4. Subsection B. “Loans issued for the period” reflects the volume and weighted average interest rates for loans of the relevant category of maturity and purpose issued for the reporting month, broken down by currencies. The volumes of loans in foreign currency are indicated in KGS equivalent at the policy rate of the National Bank as of the end of the reporting month.  

Columns 4, 6, 8, 10, 12, 14 indicate the volume of loans issued to the relevant sector, broken down by the maturity categories. 

Columns 5, 7, 9, 11, 13, 15 reflect the weighted average interest rates on loans of the relevant sector, broken down by the maturity categories. 

Column “Total” indicates the total amount and the weighted average interest rate on loans issued to the relevant sector. 

Line “Total” reflects the volume and weighted average interest rates on all issued loans of the relevant maturity category, broken down by currencies. 

Line “Total” shows the total volume and weighted average interest rate on all issued loans of the relevant maturity category.  

The loans restructured in the reporting month are not indicated. 

31.4-1. Subsection B-1. “Financing granted for the period” is filled by the commercial banks that have an “Islamic window”. This subsection reflects the volumes, weighted average extra charge/income and the rate of return on financing provided in accordance with the principles of Islamic banking and finance for the reporting month, of the relevant category of urgency and purpose, broken down by currencies. Volumes of financing in foreign currency are indicated in KGS equivalent at the policy rate of the National Bank as of the end of the reporting month. 

Columns 4, 7, 10, 13, 16, 19 indicate the amount of financing to the relevant sector broken down by the maturity categories. 

Columns 5, 8, 11, 14, 17, 20 indicate the weighted average extra charge/income from financing to the relevant sector broken down by the maturity categories.  

Columns 6, 9, 12, 15, 18, 21 indicate the rate of return on financing in the relevant sector broken down by the maturity categories.  

Column “Total” indicates the total amount of financing, the weighted average extra charge/ income and the rate of return on financing provided to the relevant sectors.  

Line “Total” indicates the amount of financing, the weighted average extra charge/income and the rate of return on provided financing of the relevant maturity category, broken down by currencies.  

Line “Grand total” reflects the total amount of financing, the weighted average extra charge/ income and the rate of return on provided financing of the relevant maturity category.  

Restructured financing is not indicated in the reporting month.  

Data on the amount of financing and the weighted average extra charge/income on financing issued in accordance with the principles of Islamic banking are not included in the calculation of the total amount of loans and the weighted average interest rates on loans of subsection B. “Loans issued for the period”. 

The definition of the rate of return is comparable to the definition of the annual effective interest rate. The rate of return is income in reliable, annual, effective, comparable terms, in calculation of which the clients payments related to obtaining financing or reward to the client for placing funds on the deposit account are taken into account. 

The rate of return is calculated in accordance with the Regulation “On calculation of the effective interest rate in dissemination of information on the amount of remuneration for banking services” approved by the Resolution of the Board of the National Bank No. 33/4 dated August 27, 2008.  

(As amended by the Resolution of the Supervisory Committee of the National Bank of the Kyrgyz Republic No. 06/2 dated February 8, 2018).