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Appendix 3 to the Resolution of the Supervision Committee of the National Bank of the Kyrgyz Republic dated December 26, 2014 No. 46/1 |
METHODOLOGICAL GUIDELINES
for filling out a periodic regulatory report for credit unions operating in accordance with Islamic principles of banking and financing
(As amended by the Resolutions of the Supervision Committee of the National Bank of the Kyrgyz Republic dated October 5, 2017 No. 37/3, February 8, 2018 No. 06/2, July 2, 2018 No. 30/5, February 11, 2021 No. 05/3)
I. General provisions
1. These Guidelines provide an explanation of the procedure for filling out the appendices to the Regulation "On the Periodic Regulatory Report of Credit Unions Carrying out Operations in Accordance with the Islamic Principles of Banking and Finance" (hereinafter referred to as PRR), submitted in the following sections:
1) title page;
2) section 1 "Balance sheet";
3) Section 2 "Profit and Loss Statement";
4) section 3 "Information on the financing portfolio";
5) section 4 "Information on major customers of the credit union";
6) section 5 "Information on major problem customers of a credit union";
7) section 6 "Report on attraction operations";
8) section 7 "Other information";
9) section 8 "Information on compliance with economic standards".
2. (No longer valid in accordance with the Resolution of the Supervision Committee of the National Bank of the Kyrgyz Republic dated October 5, 2017 No. 37/3)
3. Sections not described in these guidelines are filled in in accordance with the relevant regulatory legal acts of the National Bank.
II. Title page
4. The title page indicates:
1) date and outgoing registration number;
2) the date as of which the report was prepared. The date is the last day of the reporting period and the report is prepared as of the end of the day;
3) date of preparation of the report;
4) frequency - "quarterly", "annual" or "adjustment". When submitting a quarterly report, underline the word "quarterly". When submitting a report for the 4th quarter, which is annual, underline the word "annual". Mark the word "adjustment" when submitting an amended report. Correction of the report is allowed if errors of a technical nature occur. In this case, only those reporting forms that have been amended are submitted, while the changes are marked with a marker;
5) the type of audit or inspection carried out - one or two of the following lines are indicated:
a) internal audit - if the audit was carried out by the Audit Commission of the credit union (hereinafter referred to as the CU);
b) an audit without an opinion - if an audit has been carried out that does not give recommendations, a work plan in the future, but is limited to issuing an opinion on the correctness of banking operations and accounting;
c) audit with the issuance of an opinion - if an audit has been carried out, which, in addition to checking the correctness of conducting operations and accounting, gives recommendations and an action plan to the CU to improve and / or improve its activities;
6) the name of the reporting CU, which is indicated in block letters;
7) certifying signatures of the Chairman of the Board of the CU or a member of the CU acting as the Chairman in his absence, the Chief Accountant;
8) the signature of the CU officer responsible for compiling and submitting the PRO, indicating the position, last name, first name, patronymic and telephone number.
III. Sections of the Periodic Regulatory Report
1. Section 1 "Statement of financial position"
5. In the statement of financial position, the most significant items of the financial condition of the CU are singled out separately from the point of view of the regulatory report.
The regulatory statement of financial position consists of two columns:
1) the name of the article of the report;
2) total - the value of the article in soms.
6. The amounts in the statement of financial position items (other than financing) are shown net of the corresponding amounts of provisions for potential losses and losses (hereinafter referred to as LLP), depreciation charges and discount/premium (net asset value).
7. In the report, assets and liabilities are grouped by content. Assets are arranged in descending order of liquidity, while liabilities are arranged by maturity.
Column 3 of the section indicates the balance sheet accounts of the respective groups of accounts.
§ 1. Subsection "Assets"
8. Article 1 "Cash" indicates the cash held in the cash desk of the CU.
Article 2 "Settlement accounts" indicates the funds held on settlement accounts in commercial banks.
Article 3 "Cash in accounts with banks and financial and credit organizations" indicates CU funds placed in commercial banks that generate income for the CU and have a fixed maturity date.
Item 4, Debt Securities Held to Maturity, specifies debt securities that the CU is determined and able to hold to maturity.
Article 5 "Saleable debt and capital securities" - reflects debt and capital securities that are not acquired for the purpose of selling in a short time, but can be sold before maturity. Marketable securities - ST-Bills of the Government of the Kyrgyz Republic purchased by the CU, not including capital securities of other financial and credit organizations licensed by the National Bank.
Securities purchased by the CU must comply with Shariah standards.
Article 6 "Total Liquid Assets" indicates the sum of the values of articles 1 to 5.
Article 7 “Funding” refers to the funding provided by the CU to its members.
Article 8 "Special LLP" indicates the amount of special LLP for classified assets created in accordance with the requirements of regulatory legal acts of the National Bank of the Kyrgyz Republic.
Article 9 "Total: net financing" indicates the difference between the values of articles 7 and 8.
Article 10 “Assets/inventory for onward transfer to clients” specifies the value of buildings, other structures, furniture, equipment and other assets/inventory acquired by the CU for onward transfer to clients, including under the Murabaha and Ijara/Ijara Muntahiya Bittamlik agreements. The data is broken down into real estate and movable property.
Item 11 "Fixed assets, total" refers to investments in buildings, furniture, office equipment, computers, motor vehicles, and construction in progress. Article 11 includes, among other things, fixed assets received in the form of a grant on a non-reimbursable basis. The cost of fixed assets is reduced by the amount of accumulated depreciation (minus).
Article 12 "Other property" provides data broken down into:
a) the client's real estate accepted in repayment of the received financing - real estate accepted on the balance sheet of the CU as a result of the transfer of ownership of the pledged property to it is reflected;
b) other property of the client accepted in repayment of the provided financing - other property of the client (except for real estate) is reflected in the balance sheet of the CU as a result of the transfer of ownership of the pledged property to it.
Article 13 "Investments and financial participation" specifies investments in the capital of financial and credit organizations licensed and regulated by the National Bank, etc.
Article 14 "Accrued income receivable, total" indicates the data of sub-items a) - d), reflected separately in the corresponding lines:
a) for funds placed with banks and other financial and credit organizations - income accrued to be received from funds in accounts with banks and other financial and credit organizations shall be reflected;
b) on financing - income accrued to be received on financing issued to participants is reflected;
c) for securities held to maturity - the income accrued to be received on acquired securities held to maturity shall be reflected;
d) for securities available for sale - the income accrued to be received on acquired securities available for sale shall be reflected.
Article 15 "Other assets" indicates other assets not taken into account in the previous articles: commissions, prepayments, deferred expenses, accounts receivable, low-value and wearing items transferred for use, inventories, intangible assets, capital investments in improvement leased property and others.
Article 16 "Total assets" indicates the sum of the values of articles 6, 9, 10-15.
Off-system accounts indicate data that are on off-system accounting: written-off assets, written-off accrued income on classified assets, other property at net realizable value and payment for non-fulfillment of obligations on classified assets (penalties).
(As amended by the Resolution of the Committee of the National Bank of the Kyrgyz Republic dated February 11, 2021 No. 05/3)
§ 2. Subsection B. "Liabilities and Capital"
9. Article 1 "Demand accounts under the qard hasan agreement" indicates the funds of CU participants on demand accounts.
Article 2 "Term accounts under the Mudaraba agreement" indicates the funds of the participants of the CU in term accounts, broken down into:
a) urgent accounts under a limited Mudaraba agreement;
b) urgent accounts under an unlimited mudaraba agreement.
Article 3 "Total" indicates the sum of the values of Articles 1 and 2.
Article 4 "Financing received from banks and other financial organizations" indicates the amount of financing received by the CU from banks and other financial and credit organizations, broken down into:
a) from OAO "Financial Company of Credit Unions" (hereinafter - FCCU);
b) incl. technical funding from the FCC;
c) from banks;
d) from other financial institutions;
e) from international financial organizations and donors;
f) from international FCOs.
Article 5 "Financing provided by the Government of the Kyrgyz Republic" indicates the funding provided by the Ministry of Finance of the Kyrgyz Republic, regional, district, city akimats, accounts of ministries and other budget funds.
Article 6 "Other Liabilities and Financing" specifies liabilities for capital leases and other similar liabilities of the CU.
Article 7. "Accrued expenses payable" indicates the expenses accrued but not paid by the CU as of the date of the report, broken down by:
a) on the accounts of the participants;
b) on funding from the FCCC;
c) for technical financing of the FCC;
d) on financing from banks;
e) on financing from other financial institutions;
f) on financing from international organizations and donors;
g) on financing from international financial institutions;
h) others.
Article 8 "Other obligations" provides data broken down into:
a) accounts of creditors - indicate various obligations for settlements for the supply of goods, services rendered, accrued wages;
b) deferred income (margin) on murabaha and salam operations;
c) dividends payable - indicates the amount of accrued dividends to CU participants after distribution;
d) accrued liabilities - the accrued wages, accrued tax payments are indicated;
e) deferred income - indicates advance receipts received from buyers for fixed assets, materials, services, reimbursable commission expenses.
Article 9 "Total obligation" indicates the sum of the values of articles 3-8.
Article 10 "Savings Shares" indicates the total amount of savings shares of CU participants as of the date of the report.
Article 11 "Reserves for future needs (capital reserves)" indicates the reserves formed by the CU from a part or the entire amount of profit (not available for payment of dividends) according to the decision of the General Meeting of Participants. It is formed once a year based on the results of the general meeting of participants of the CU.
Article 12 "Total LLP" indicates the amount of LLP for unclassified assets.
Article 13 "Reserve for equalization of profits (RRP)" indicates the amount allocated by the CU from the gross profit before the distribution of the Mudarib share, in order to maintain a certain level of return on investments of investment account holders.
Article 14 "Reserve to cover investment risks" (if any) indicates the amount allocated from the profit of investment account holders, after the distribution of the Mudarib's profit share, in order to mitigate the risks of future investment losses of investment account holders.
Article 15 "Retained earnings/losses" provides data broken down into:
a) profit / loss of previous years - the amount of profit of previous years that remained without distribution is indicated;
b) profit/loss of the last reporting (current) period.
Article 16 "Total capital" indicates the sum of articles 10, 11, 12, 13, 14 and 15-a), in case of losses, lines 15-a) and 15-b) are deducted.
Article 17 "Total liability and capital" indicates the sum of articles 9-15.
§ 3. Subsection B. "Off-balance sheet obligations"
10. Article 1, Commitments to provide funding, reflects commitments to provide funding in the future.
Article 2 "Guarantees, guarantees and similar obligations" reflects general guarantees and similar obligations of the CU.
Item 3 "Obligations to purchase assets" reflects the obligations of the CU to purchase assets in the future.
Item 4 "Other off-balance sheet liabilities" reflects all other off-balance sheet liabilities not listed above.
Item 5 of "Total Off-Balance Liabilities" shows the sum of items 1 to 4.
2. Section 2. "Profit and Loss Statement"
11. This reporting form should reflect the income and expenses received and made by the CU for the reporting period (column 3 "for the quarter") and at the beginning of the year (column 4 "cumulatively"). Income and expenses arising from the activities of the CU are grouped according to their nature and the amounts of the main types of income and expenses are disclosed.
Item 1 "Income received from operations" indicates the income received by the CU in the reporting period, and includes the amounts of the following sub-items:
- on debt obligations (on securities);
- on funds on accounts in other banks and financial and credit organizations;
- on financing provided to the participants of the CU.
Item 2, Costs incurred on operations, indicates the costs received by the CU during the reporting period and includes the amounts of items 3, 4 and 5.
Article 3 "Expenses on Participants' Accounts" indicates expenses on accounts of CU participants placed with the CU.
Article 4 "Costs of financing received from banks and financial organizations" indicates all expenses associated with financing received from external sources: the FCCU, commercial banks, and other financial organizations of the Kyrgyz Republic.
Item 5, Miscellaneous transaction costs, sets out other transaction costs not listed above.
Article 6 "Net income" indicates the difference between articles 1 and 2.
Article 7, LLP costs, specifies the costs of LLP.
Article 8 "Net income after deductions to LLP" indicates the difference between articles 6 and 7.
Article 9 "Income from other operations" indicates income from the collection of funds from other activities of the CU and includes the amount of the following sub-items:
a) service fees and financing fees - indicates income in the form of fees and other similar payments received for services, including notary fees, etc.;
b) rent for premises - indicates the income received by the CU from its own buildings occupied by third-party tenants;
c) income (loss) from the sale of fixed assets - indicates the income (loss) received by the CU from the sale of fixed assets used in the CU;
d) income (loss) from the sale of other property - indicates the income (loss) received by the CU from the sale of collateral for unreturned financing;
f) other income - other income not listed above shall be indicated.
Item 10 "Expenses from other operations" indicates the operating expenses of the CU in the reporting period and includes the amount of items 11-19.
Article 11 "Personnel costs" indicates the expenses of the CU related to the remuneration of employees and management, incentives, social benefits, payment for staff training and other payments.
Article 11-a) "Contributions to the Social Fund" indicates the amount of contributions to the Social Fund of the Kyrgyz Republic.
Article 12 "Expenses on buildings and structures" indicates the expenses for the operating lease of buildings of the CU, depreciation of the improvement of leased industrial premises, depreciation of buildings and structures, expenses for the maintenance of buildings, expenses under contracts for the maintenance and maintenance of buildings, utilities, current repairs of buildings, building safety.
Article 13 "Expenses on furniture, equipment, computers and software" indicates the costs of depreciation of furniture and equipment, computers, rental of furniture and equipment, current repairs of furniture and equipment, expenses under contracts for the maintenance and maintenance of equipment, computers and software.
Article 14 "Administrative Expenses" indicates the expenses of the CU related to the provision of the activities of the CU: stationery and office supplies, communication services, travel expenses, hospitality expenses, depreciation of cars, expenses for cars, payment for specialist services, advertising and marketing expenses , publishing and subscription costs, other administrative expenses.
Article 15 "Costs of financing and debts" indicates the costs associated with the provision of financing, repayment of debts and administration of property in the form of a pledge accepted into ownership, and includes:
a) expenses for repayment of a debt - expenses for repayment of a debt are indicated (for example, payment for the services of lawyers, services of intermediaries);
b) expenses on pledged property accepted into ownership - expenses on pledged property accepted into ownership of the CU (for example, payment for the protection of property, repairs to prevent further damage to property or maintain their value until the moment of sale, as well as expenses for legal services, related to the enforcement of a lien).
Article 16 "Other operating expenses" indicates the expenses of the CU for charity, expenses associated with shortages and surpluses in cash and other expenses arising in the activities of the CU.
Article 17 "Taxes other than income taxes" specifies value added taxes (on value added, not subject to offset, for acquired material resources and only by VAT payers) and other taxes.
Article 18 "Unforeseen income and expenses" specifies income or expenses from transactions or events that are not related to the normal activities of the CU and occur infrequently (extraordinary income and expense).
Article 19 "Expenses on windfall income tax" specifies the tax on income from unforeseen events.
Item 20 "Net operating income (loss)" indicates the sum of items 8 and 9 minus item 10.
Article 21 "LLP (not from financing operations)" specifies the costs of LLP from non-financing operations.
Article 22 "Expenses for zakat and charity" specifies the expenses allocated by the CU for zakat and charity.
Article 23 "Net income / loss after deductions to LLP" indicates the difference between articles 20 and 21 and 22.
3. Section 3. "Funding Portfolio Information"
§ 1. Subsection A. "Delayed assets"
12. Data on overdue assets are shown by item, depending on the days of delay.
13. Columns 3, 4, 5 show principal payments (scheduled), margin/revenues (scheduled) and funding balance at the end of the reporting period, respectively.
Column 6 "Yield rate, in %" indicates the rate of return in percentage terms.
The determination of the yield ratio is comparable to the determination of the annual effective interest rate. Yield ratio - income in reliable, annual, effective, comparable terms, the calculation of which takes into account the client's payments related to obtaining financing or remuneration to the client for placing funds on a deposit account.
The yield ratio is calculated in accordance with the Regulation "On the calculation of the effective interest rate when distributing information on the amount of remuneration for banking services", approved by the Resolution of the Board of the National Bank dated August 27, 2008 No. 33/4.
(As amended by the Resolution of the Supervision Committee of the National Bank of the Kyrgyz Republic dated February 8, 2018 No. 06/2)
14. Article 6 "Total overdue assets" indicates the sum of articles 1-5.
Article 7 "Restructured assets" indicates restructured assets, depending on whether they were restructured one or two or more times.
Article 10 "Total amount of assets written off the balance sheet for the reporting period" indicates the total amount of assets written off the balance sheet and placed on off-system accounting by the CU in the current month.
Article 11 "The total amount of assets written off the balance sheet on a cumulative basis" indicates the total amount of assets written off the balance sheet and placed on off-system accounting of the CU on a cumulative basis.
(As amended by the Resolution of the Committee of the National Bank of the Kyrgyz Republic dated July 2, 2018 No. 30/5)
§ 2. Subsection B. "Classification of assets"
15. Column 2 "Article Name" shows the direction for which funding has been provided.
The value of column 3 "Total assets" must be equal to the sum of the values of columns 6, 7, 9, 10, 11, 12.
Column 4 "Discount" indicates the value of the unamortized discount on all financing transactions.
Column 5 "Total reserves" indicates the amount of LLP (general and special) for each type of assets and off-balance sheet liabilities. The value of column 5 must be equal to the sum of the values of columns 8 and 12. Columns 8 and 12 indicate the amount of LLP, broken down by type into general and special reserves.
Columns 6, 7, 9, 10 and 11 indicate the categories of assets and off-balance sheet liabilities, depending on the classification, from "standard" to "losses".
Columns 13 and 14 show the weighted average markup/revenue and percentage yield. The markup/income is calculated in the manner provided for in paragraph 16 of these guidelines.
(As amended by the Resolution of the Supervision Committee of the National Bank of the Kyrgyz Republic dated February 8, 2018 No. 06/2)
16. Below is the formula for how to calculate the weighted average markup / income, at the end of the reporting period.
You can bring the margin / income on financing into annual terms using the following formula:
where:
I - annual markup / income at the end of the reporting period, in percent,
D - the amount of the mark-up specified in the contract / the amount of income from financing,
PV - the amount of financing specified in the contract,
m - term of financing under the agreement (term of restructuring according to the supplementary agreement).
Weighted average markup/revenue = (X 1 / X * I 1 + X 2 / X * I 2 ) * 100
The amount of each financing operation divided by the total amount of financing provided (the actual amount of financing from the financing portfolio) and multiplied by the annual markup / income (in percentage terms, calculated using the above formula) corresponding to this type of financing.
X is the total amount of funding provided for individual funding,
X 1 , X 2 - the amount of the financing operation at one rate of annual margin / income,
I 1 , I 2 - annual margin/income for a separate financing operation.
(As amended by the Resolution of the Supervision Committee of the National Bank of the Kyrgyz Republic dated February 8, 2018 No. 06/2)
§ 3. Subsection B. "Classification of the Ijara Muntahiya Bittamlik Operation"
17. Subsection C. "Classification of the Ijara Muntahiya Bittamlik transaction" is completed in the same way as subsection B. "Asset classification".
§ 4. Subsection D. "Funding Portfolio"
18. Column 2 "Name of the article" indicates the direction for which funding has been provided.
Column 3 "Total, financing portfolio at the beginning of the reporting period" indicates the amount of the financing portfolio at the beginning of the period.
Column 4 "Total issued for the reporting period" indicates the amount of funding provided for the period. Column 4 must be equal to the sum of columns 7-14.
Column 5 "Total repaid for the reporting period" shows the amount of financing repaid for the period.
Column 6 "Total financing portfolio, at the end of the reporting period" indicates the size of the financing portfolio, at the end of the period. Column 6 should be equal to the sum of articles 3 and 4 minus article 5.
Column 7 shows the amount of funding provided for up to 30 days.
Column 8 shows the amount of funding provided for a period of 30 to 90 days.
Column 9 shows the amount of funding provided for a period of 90 to 180 days.
Column 10 shows the amount of funding provided for a period of 180 to 365 days.
Column 11 shows the amount of funding provided for a period of 1 to 2 years.
Column 12 shows the amount of funding provided for a period of 2 to 3 years.
Column 13 shows the amount of funding provided for a period of 3 to 5 years.
Column 14 shows the amount of funding provided for more than 5 years.
Column 15 indicates the weighted average markup / income in percent for the reporting period.
Column 16 indicates the weighted average rate of return in percent for the reporting period.
(As amended by the Resolution of the Supervision Committee of the National Bank of the Kyrgyz Republic dated February 8, 2018 No. 06/2)
§ 5. Subsection D. "Operation Ijara Muntahiya Bittamlik"
19. Subsection D. "Operation Ijara Muntahiya Bittamlik" is completed in the same way as subsection D. "Financing Portfolio".
§ 6. Subsection E. "Information on the received financing"
20. Column 2 indicates the name of the organizations in the context of each financing operation.
Column 3 indicates the amount of funds raised for financing at the beginning of the reporting period.
Column 4 indicates the amount of funds raised for financing for the reporting period.
Column 5 indicates the amount of repaid funding for the reporting period.
Column 6 indicates the sum of articles 3 and 4, minus article 5.
Columns 7-14 show the amount of funding received by time frame.
4. Section 4 "Information about large clients of the CU"
21. This form includes information on the fifteen largest debts (for financing) in descending order as of the reporting date.
Column 2 "Customer's full name" shall indicate the last name, first name, patronymic of the CU client in full.
Column 3 "Date of provision of financing" indicates the date on which the current financing was provided according to the financing agreement (day, month, year).
Column 4 "Date of repayment of the provided financing" indicates the date of repayment of the current financing according to the financing agreement (day, month, year).
Column 5 "Amount of provided financing" indicates the amount of provided financing according to the financing agreement.
Column 6 "Markup/income" indicates the annual markup/income on the provided financing according to the financing contract.
Column 7 "Yield rate, in %" indicates the rate of return on the provided financing.
Column 8 "Number of payments" indicates the number of financing payments in accordance with the repayment schedule according to the financing agreement.
Column 9 "Disbursement frequency" indicates the frequency of disbursement of the provided financing in accordance with the repayment schedule according to the financing agreement.
Column 10 "First principal repayment date" indicates the date of repayment of the first principal payment in accordance with the repayment schedule under the financing agreement.
Column 11 "Last principal repayment date" indicates the date of the last principal payment in accordance with the repayment schedule under the financing agreement.
Column 12 "Purpose" indicates the purpose of the current financing (the type of activity to which the financing is directed) according to the financing agreement.
Column 13 "Principal balance at the beginning of the month" indicates the balance of the principal amount of the current financing at the beginning of the reporting period.
Column 14 "Principal repaid" indicates the portion of the principal repaid that month.
Column 15 "Principal amount issued" indicates the part of the principal amount issued this month.
Column 16 "Principal balance at the end of the month" indicates the balance of the principal amount of the current financing at the end of the reporting period.
Column 17 "Pledge" indicates the type of pledge.
(As amended by the Resolution of the Supervision Committee of the National Bank of the Kyrgyz Republic dated February 8, 2018 No. 06/2)
5. Section 5. "Information about large problem clients of the CU"
1 §. Subsection A. "Information about large problem clients of the CU"
22. This subsection includes information on the fifteen largest debts in descending order as of the reporting date.
Column 2 "Customer's full name" indicates the full name of the client of the CU.
Column 3 "Place of residence of the client by registration" indicates the place of residence (district, city / village, street name, house number) of the client of the CU according to the passport (issued by the internal affairs bodies of the Kyrgyz Republic).
Column 4 "Passport data" contains the passport data of the CU client.
Column 5 "Date of provision of financing" indicates the date of provision of financing in accordance with the financing agreement.
Column 6 "Date of repayment of the provided financing" indicates the date of repayment of the provided financing in accordance with the financing agreement (day, month, year).
Column 7 "Amount of provided financing" indicates the amount of provided financing according to the financing agreement (som).
Columns 8 and 9 "Markup/income, in %" and "Yield rate, in %" indicate the annual markup/income and the rate of return on financing in percent.
Column 10 "Purpose" indicates the purpose of the provided financing (the type of activity for which the financing is directed) according to the financing agreement.
Column 11 "Summary of the client's problem" indicates the reason for the delay in the financing provided to the client.
Column 12 "Principal debt" indicates the current debt on the provided financing as of the reporting date.
Columns 13 and 14 "Markup/income" and "Yield ratio" indicate the amount of markup/income on current financing and the profitability ratio on financing if it was recalculated as of the current reporting date.
Column 15 "Fee" indicates the amount of interest on the provided financing at the reporting date.
Column 16 "Actions of the Constitutional Court to collect the debt (plans)" indicates the measures taken by the Constitutional Court to return the debt.
(As amended by the Resolution of the Supervision Committee of the National Bank of the Kyrgyz Republic dated February 8, 2018 No. 06/2)
23. The "Parallel Financing Information" form shall indicate the amount of clients' parallel assets in other FCOs and the number of clients with parallel assets.
2 §. Subsection B. "Restructured Assets"
24. This table includes information on restructured assets that carry credit risk.
25. Column 2 "Customer's full name" shall indicate the surname, name, patronymic of the CU client in full.
Column 3 "Date of issue" indicates the date of provision of financing in accordance with the financing agreement (day, month, year).
Column 4 "Repayment date" indicates the date of repayment of financing according to the financing agreement (day, month, year).
Column 5 "Amount of financing" indicates the amount of financing according to the financing agreement.
Column 6 "Margin/income" indicates the annual margin/income on financing according to the financing contract.
Column 7 "Yield rate" indicates the rate of return on financing according to the financing agreement.
Column 8 "Purpose" indicates the target direction of financing (type of activity for which financing is provided) according to the financing agreement.
Column 9 "Reason for restructuring" indicates the main reasons for the restructuring of the asset.
Column 10 "Principal" indicates the amount owed on the principal amount of financing.
Column 11 "Markup/income" indicates the amount of markup/income owed on this asset.
Column 12 "Yield rate" indicates the rate of return, if it was recalculated as of the current reporting date.
Column 13 "Fee" indicates the amount of the penalty on overdue assets.
Column 14 "Date of restructuring" indicates the date of restructuring under an additional agreement (day, month, year).
Column 15 "Date of redemption" indicates the date of redemption of the restructured asset under an additional agreement (day, month, year).
Column 16 "Amount of financing" indicates the amount of the restructured asset under the additional agreement.
Column 17 "Markup / income" indicates the annual markup / income on the restructured asset under an additional agreement.
(As amended by the Resolution of the Supervision Committee of the National Bank of the Kyrgyz Republic dated February 8, 2018 No. 06/2)
6. Section 6 "Report on attraction operations"
§ 1. Subsection A. "Amount of funds attracted to accounts, broken down by terms"
26. The line "On demand" shall indicate the funds on demand accounts of CU clients, depending on the terms indicated from columns 2 to 6.
The line "Term accounts" indicates the funds on the term accounts of CU clients, depending on the terms indicated in columns 2 to 6.
Column 7 "Total" indicates the amount of funds received on demand and urgent accounts.
§ 2. Subsection B. "Amount of funds attracted to accounts, broken down by amounts"
27. The line "On demand" shall indicate the funds on demand accounts of CU clients, depending on the amounts indicated in columns 2 to 6.
The line "Terms accounts" indicates the funds on the term accounts of CU clients, depending on the amounts indicated in columns 2 to 6.
Column 6 "Total" indicates the amount of funds received on demand and urgent accounts.
§ 3. Subsection B. "Movement of funds attracted to accounts for the reporting month"
28. Column 2 "Balance at the beginning" indicates the total amount of the balance on all accounts at the beginning of the reporting period, broken down into urgent and demand accounts.
Column 3 "Accepted" indicates the total amount of funds received to the accounts for the reporting period, broken down into urgent and demand accounts.
Column 4 "Returned" indicates the amount of money returned for the reporting period, broken down into urgent and demand accounts.
Column 5 "Balance at the end" indicates the total amount of the balance of all funds at the end of the reporting period, broken down into urgent and demand accounts.
§ 4. Subsection D. "Sizes of minimum and maximum accounts"
29. This subsection contains information on the minimum and maximum amounts of demand and term accounts of CU clients.
§ 5. Subsection D. "The rate of return on funds attracted to accounts"
30. The line "Demand" shall indicate the rates of return on demand accounts of CU clients depending on the terms indicated in columns 2 to 6, as well as the weighted average rate of return, in percent.
The line "Terms accounts" shall indicate the rates of return on term accounts of CU clients depending on the terms indicated in columns 2 to 6, as well as the weighted average rate of return, in percent.
7. Section 7 "Other information"
§ 1. Subsection A. "Information on financing operations for the reporting period"
31. This subsection shall indicate information on normal/overdue assets bearing credit risk, repaid/returned during the reporting period (quarter).
§ 2. Subsection B. "Gender composition of CU clients"
32. This subsection indicates information on the number of participants and clients of the CU who received funding, as well as on the funding provided at the end of the period.
§ 3. Subsection B. "Participants, clients who received financing and clients from whom funds were raised to accounts in the CU"
33. This subsection indicates information on the number of participants, clients who received financing, and clients from whom funds were raised to accounts with the CU, at the beginning and end of the reporting period, as well as an increase or decrease in their number.
§ 4. Subsection D. "Information on the size of the savings share and financing"
34. This subsection provides information on the minimum and maximum sizes of the savings share and financing.
§ 5. Subsection D. "Information on the location and territory of the CU"
35. This subsection indicates the legal and actual addresses, the territory of the CU, as well as the telephone (fax) of the CU.
§ 6. Subsection E. "Conditions for withdrawal of the savings share"
36. Column 2 "Terms of Withdrawal" indicates the terms for withdrawal of savings units of CU participants in the following breakdown:
1) for withdrawal;
2) 30 days or more;
3) up to 6 months;
4) up to 12 months;
5) over 12 months.
Column 3 "Amount" indicates the total amount of shares of CU participants with the corresponding condition (term) of withdrawal.
Column 4 "Number of shares" indicates the number of shares with the relevant conditions (terms) of withdrawal.
§ 7. Subsection G. "Dividends"
37. This subsection shall contain information on amounts payable and dividends actually paid to CU participants.
§ 8. Subsection 3. "Current liabilities (payment due within 30 days after the reporting date)"
38. This subsection indicates the amounts of short-term liabilities, broken down by the following items:
1) cash on customer accounts with a maturity of 30 days after the reporting date;
2) savings units with a withdrawal period of 30 days after the reporting date;
3) dividends payable within 30 days after the reporting date;
4) accrued liabilities, with a payment period within 30 days after the reporting date;
5) other liabilities, with a payment period within 30 days after the reporting date;
6) total - the sum of the values of lines 1-5.
§ 9. Subsection I. "Information on the provision of retail banking services under an agency agreement with a bank"
39. Column 2 "Name of the bank" shall indicate the name of the bank with which the agency agreement has been concluded.
Column 3 "Translation system" indicates the translation system.
Column 4 "Number of transactions" indicates the number of transactions for the reporting period.
Column 5 "Volume of transactions, total since the beginning of the year" indicates the volume of transactions for the implementation of settlements on behalf of the participants since the beginning of the year.
Column 6 "Including for the reporting period" indicates the volume of transactions for the implementation of settlements on behalf of the participants for the reporting period.
§ 10. Subsection K. "Deciphering operations with FCO and investments"
40. This section indicates the investment operations of the CU and the operations of the CU on the placement of funds in the TCF.
Column 3 indicates the name of the enterprise in which the funds are placed or in which the funds are invested.
Column 4 indicates the cash/investment balance at the beginning of the reporting period.
Column 5 indicates the increase in cash in the accounts or investments during the reporting period.
Column 6 indicates the decrease in cash or investments during the reporting period
Column 7 indicates the balance at the end of the reporting period.
Column 8 indicates the weighted average markup / income, at the end of the reporting period, in percent.
Column 9 indicates the weighted average rate of return, at the end of the reporting period, in percent.
(As amended by the Resolution of the Supervision Committee of the National Bank of the Kyrgyz Republic dated February 8, 2018 No. 06/2)
8. Section 8. Economic Compliance Information
41. Column 1 "Name of the standard, restrictions" - information is provided on the following economic standards and restrictions:
1) the standard for the maximum amount of external borrowings of the CU (N1);
2) the standard for the maximum amount of risk per client/supplier/partner (H2);
3) the standard for the maximum amount of investments in the capital of financial and credit organizations licensed and regulated by the National Bank (N3);
4) the norm of the maximum amount of investments in fixed assets (N4);
5) liquidity ratio (N5);
6) institutional capital adequacy ratio (Н6-1);
7) total capital adequacy ratio (Н6-2);
8) limiting the maximum size of the deposit base.
Column 3 indicates the formula for calculating the ratio (restriction) in accordance with the Rules for regulating the activities of CUs carrying out operations in accordance with the Islamic principles of banking and financing, approved by the Resolution of the Board of the National Bank dated July 16, 2014 No. 32/5 (hereinafter referred to as the Rules) , depending on the period of activity.
Column 4 indicates the value of the standard (restriction) established in the Rules, depending on the period of activity.
Column 5 indicates the period of activity of the CU.
Column 6 indicates the actual value of the standard (restriction) calculated in accordance with the Rules.
Column 7 indicates the difference between columns 4 and 6.
IV. Final provisions
42. In all forms of reporting in the upper right corner it is necessary to indicate the date on which the reporting was made. In turn, the date must be represented as six characters. For example, reporting as of March 31, 2014. The date will be indicated as 310314.