Charter of Accounts for Azerbaijan's Banking System and Methodical Guidelines

‘Approved’ Central Bank of the Republic of Azerbaijan Decision № 32 25 December 2012 Governor Elman Rustamov Charter of Accounts for the banking system of the Republic of Azerbaijan and Methodical Guidelines for its application

1. General provisions 1.1. This document was developed in accordance with the International Financial Reporting Standards (hereinafter – IFRS) effective as of 1 January 2012 and determines the charter of accounts for the banking system of the Republic of Azerbaijan and methodical guidelines for its application. 1.2. The Charter of Accounts and the Methodical Guidelines for its application are used for recognition of accounting operations in the Central Bank of the Republic of Azerbaijan (hereinafter – the CBA) and credit institutions operating in the Republic of Azerbaijan in financial statements under the IFRS. 1.3. The Charter of Accounts and the Methodical Guidelines for its application describe elements of financial statements and features of off-balance sheet accounts and determine methodical grounds for accounting of bank operations in these accounts.
2. Definitions 2.0. The definitions used herein bear the following meanings: 2.0.1. ‘Nostro’ correspondent accounts – correspondent accounts of one bank (Bank A) with another bank (Bank B). 2.0.2. ‘Loro’ correspondent accounts – correspondent accounts of another bank (Bank B) with a bank (Bank A). 2.0.3. Blocked account – a customer account suspended or restricted for a certain period due to opening of letters of credit, issue of guarantees and other bank operations. 2.0.4. Closed account – a closed customer account with remaining balance. 2.0.5. Budget organization – administrations and organizations financed directly from the state budget of the Republic of Azerbaijan and the budget of the Nakhchivan Autonomous Republic. 2.0.6. Off-budget government funds – special-purpose state financial funds established by the state as a legal entity in accordance with the law and with an independent budget outside the state budget. 2.0.7. State-owned legal entities – legal entities based on state ownership or whose shares are

controlled by the state. 2.0.8. Non-state-owned legal entities – non-state-owned legal entities, including economic partnerships and societies. 2.0.9. Private entrepreneur – an individual engaged in entrepreneurial activity without creating a legal entity, whose main purpose is to generate profit from the use of property, sale of goods, or supply of services. 2.0.10. Individual – a person participating in legal relations on his/her own behalf an individual. 2.0.11. Official representative offices of foreign states – official representations of foreign states operating in the Republic of Azerbaijan (embassies, consulates, and other organizations with this status). 2.0.12. Financial institutions/organizations – organizations, including banks, non-bank credit institutions, credit unions, which attract/manage deposits and/or issue loans, trust companies, as well as insurance companies, pension funds, brokers, underwriters, investment companies. 2.0.13. International financial institutions – the International Monetary Fund, the World Bank, the International Finance Corporation, the European Bank for Reconstruction and Development, the Islamic Development Fund and other financial institutions established on the basis of international financial agreements. 2.0.14. Financial sector – part of the economy where financial institutions/organizations operate. 2.0.15. Non-financial sector – enterprises and organizations not included to the financial sector. 2.0.16. Central Treasury – the State Treasury Agency under the Ministry of Finance of the Republic of Azerbaijan. 2.0.17. Payment terminal or hardware-software – device equipped with appropriate software that allows payers to make payments by cash or payment cards and provides them with a confirmation document for payment transactions. 2.0.18. Cash in transit and other payment facilities – cash and other means of payment that belong to the bank as of the reporting date but have not been credited to the settlement account. 2.0.19. Precious metals in transit – precious metals that belong to the bank as of the reporting date but have not been credited to the settlement account. 3. The structure and classification of the charter of accounts 3.1. The Charter of Accounts consists of five parts: 3.1.1. assets. 3.1.2. liabilities. 3.1.3. capital. 3.1.4. profit and loss. 3.1.5. off-balance sheet accounts. 3.2. The Charter of Accounts is divided into classes, classes into groups and groups into accounts. 3.3. The symbols ‘CBA’ and ‘CI’ in the Charter of Accounts indicate that the accounts are used by CBA or credit institutions. In the absence of ‘CBA’ and ‘CI’ symbols accounts are used both by the CBA

and credit institutions. 3.4. The ‘A,’ ‘L,’ ‘A/L,’ ‘C-A’ and ‘C-L’ symbols in the Charter of Accounts stand for assets, liabilities, assets-liabilities, contra assets and ‘contra liabilities’, respectively. Asset-liability accounts may not simultaneously have both debit and credit balances. Contra asset accounts are recorded in assets and should have credit balances, while contra liability accounts are recorded in liabilities and should have debit balances. 3.5. Accounts in the Charter of Accounts are classified in the national currency, foreign currency, and precious metal accounts. 3.6. Assets and liabilities with one year or less maturity are considered short-, with over one year maturity are considered long-term accounts. THE CHARTER OF ACCOUNTS FOR THE BANKING SYSTEM OF THE REPUBLIC OF AZERBAIJAN ASSETS 10 CASH, OTHER PAYMENT FACILITIES AND REFINED PRECIOUS METALS 1001 Cash on hand – in national currency 10010 A Cash on hand – in national currency 1002 Cash on hand – in foreign currency 10020 A Cash on hand – in foreign currency 1003 Cash and other payment facilities in transit – in national currency 10030 A Cash and other payment facilities in transit – in national currency 1004 Cash and other payment facilities in transit – in foreign currency 10040 A Cash and other payment facilities in transit – in foreign currency 1005 Cash in exchange offices – in national currency KT 10050 A Cash in exchange offices – in national currency 1006 Cash in exchange offices – in foreign currency KT 10060 A Cash in exchange offices – in national currency 1007 Cash in payment terminals – in national currency KT 10070 A Cash in ATMs – in national currency KT 10079 A Cash in other payment terminals – in national currency 1008 Cash in other payment terminals – in foreign currency KT 10080 A Cash in ATMs – in foreign currency KT 10089 A Cash in payment terminals – in foreign currency

1009 Traveler cheques – in national currency KT 10090 A Traveler cheques – in national currency 1010 Traveler cheques – in foreign currency KT 10100 A Traveler cheques – in foreign currency 1011 Commemorative coins – in national currency 10110 A Commemorative coins – in national currency 1020 Refined precious metals – in precious metals 10200 A Refined gold – in precious metals 10209 A Other refined precious metals – in precious metals 1021 Refined precious metals in transit – in precious metals 10210 A Refined gold in transit – in precious metals 10219 A Other refined precious metals in transit – in precious metals 11 SETTLEMENTS WITH THE CENTRAL BANKS OF THE REPUBLIC OF AZERBAIJAN (CBA) 1101 «Nostro» correspondent accounts with the CBA - in national currency KT 11010 A «Nostro» correspondent accounts with the CBA - in national currency KT 11011 A Blocked «nostro» correspondent accounts with the CBA - in national currency KT 11012 A Accrued interest receivables on «nostro» correspondent accounts with the CBA - in national currency 1102 «Nostro» correspondent accounts with the CBA - in foreign currency KT 11020 A Nostro» correspondent accounts with the CBA - in foreign currency KT 11021 A Blocked «nostro» correspondent accounts with the CBA - in foreign currency KT 11022 A Accrued interest receivables on «nostro» correspondent accounts with the CBA - in foreign currency 1103 «Nostro» correspondent accounts with the CBA - in precious metals KT 11030 A Nostro» correspondent accounts with the CBA - in precious metals KT 11031 A Blocked «nostro» correspondent accounts with the CBA - in precious metals KT 11032 A Accrued interest receivables on «nostro» correspondent accounts with the CBA - in precious metals 1111 Short-term deposits placed with the CBA - in national currency KT 11110 A Short-term deposits placed with the CBA - in national currency KT 11112 A Accrued interest receivables on short-term deposits placed with the CBA - in national currency 1112 Short-term deposits placed with the CBA - in foreign currency KT 11120 A Short-term deposits placed with the CBA - in foreign currency KT 11122 A Accrued interest receivables on short-term deposits placed with the CBA - in foreign currency

1113 Short-term deposits placed with the CBA - in precious metals KT 11130 A Short-term deposits placed with the CBA - in precious metals KT 11132 A Accrued interest receivables on short-term deposits placed with the CBA - in precious metals 1121 Long-term deposits placed with the CBA - in national currency KT 11210 A Long-term deposits placed with the CBA - in national currency KT 11212 A Accrued interest receivables on long-term deposits placed with the CBA - in national currency 1122 Long-term deposits placed with the CBA - in foreign currency KT 11220 A Long-term deposits placed with the CBA - in foreign currency KT 11222 A Accrued interest receivables on long-term deposits placed with the CBA - in foreign currency 1123 Long-term deposits placed with the CBA - in precious metals KT 11230 A Long-term deposits placed with the CBA - in precious metals KT 11232 A Accrued interest receivables on long-term deposits placed with the CBA - in precious metals 1171 Reverse Repo agreements with the CBA - in national currency KT 11710 A Reverse Repo agreements with the CBA - in national currency KT 11712 A Accrued interest receivables on reverse Repo agreements with the CBA - in national currency 1172 Reverse Repo agreements with the CBA - in foreign currency KT 11720 A Reverse Repo agreements with the CBA - in foreign currency KT 11722 A Accrued interest receivables on reverse Repo agreements with the CBA - in foreign currency 1196 Adjustments on funds placed with the CBA- in national currency KT 11960 A Positive adjustments on funds placed with the CBA - in national currency KT 11961 C-A Negative adjustments on funds placed with the CBA - in national currency 1197 Adjustments on funds placed with the CBA- in foreign currency KT 11970 A Positive adjustments on funds placed with the CBA- in foreign currency KT 11971 C-A Negative adjustments on funds placed with the CBA- in foreign currency 1198 Adjustments on funds placed with the CBA- in precious metals KT 11980 A Positive adjustments on funds placed with the CBA - in precious metals KT 11981 K-A Negative adjustments on funds placed with the CBA- in precious metals 12 SECURITES AT FAIR VALUE THROUGH PROFIT AND LOSS 1201 Government securities at fair value through profit or loss -in national currency

12010 A Government securities at fair value through profit or loss - in national Currency 12011 A Government securities at fair value through profit or loss pledged - in national currency 12012 A Accrued interest/coupon receivables on government securities at fair value through profit or loss - in national currency 12013 A/K-A Revaluation on government securities at fair value through profit or loss - in national currency 12018 A Overdue amounts on government securities at fair value through profit or loss - in national currency 1202 Government securities at fair value through profit or loss -in foreign currency 12020 A Government securities at fair value through profit or loss - in foreign currency 12021 A Government securities at fair value through profit or loss pledged - in foreign currency 12022 A Accrued interest/coupon receivables on government securities at fair value through profit or loss - in foreign currency 12023 A/K-A Revaluation on government securities at fair value through profit or loss

• in foreign currency 12028 A Overdue amounts on government securities at fair value through profit or loss - in foreign currency 1203 Securities of resident financial sector at fair value through profit or loss - in national currency 12030 A Securities of resident financial sector at fair value through profit or loss
• in national currency 12031 A Securities of resident financial sector at fair value through profit or loss pledged
• in national currency 12032 A Accrued interest/coupon receivables on securities of resident financial sector at fair value through profit or loss – in national currency 12033 A/K-A Revaluation on securities of resident financial sector at fair value through profit or loss - in national currency 12038 A Overdue amounts on securities of resident financial sector at fair value through profit or loss - in national currency 1204 Securities of resident financial sector at fair value through profit or loss - in foreign currency 12040 A Securities of resident financial sector at fair value through profit or loss
• in foreign currency 12041 A Securities of resident financial sector at fair value through profit or loss pledged - in foreign currency 12042 A Accrued interest/coupon receivables on securities of resident financial sector at fair value through profit or loss - in foreign currency 12043 A/K-A Revaluation on securities of resident financial sector at fair value through profit or loss - in foreign currency

12048 A Overdue amounts on securities of resident financial sector at fair value through profit or loss - in foreign currency 1205 Securities of non-resident financial sector at fair value through profit or loss - in national currency 12050 A Securities of non-resident financial sector at fair value through profit or loss

• in national currency 12051 A Securities of non-resident financial sector at fair value through profit or loss pledged - in national currency 12052 A Accrued interest/coupon receivables on securities of non-resident financial sector at fair value through profit or loss - in national currency 12053 A/K-A Revaluation on securities of non-resident financial sector at fair value through profit or loss – in national currency 12058 A Overdue amounts on securities of non-resident financial sector at fair value through profit or loss - in national currency 1206 Securities of non-resident financial sector at fair value through profit or loss - in foreign currency 12060 A Securities of non-resident financial sector at fair value through profit or loss
• in foreign currency 12061 A Securities of non-resident financial sector at fair value through profit or loss pledged - in foreign currency 12062 A Accrued interest/coupon receivables on securities of non-resident financial sector at fair value through profit or loss - in foreign currency 12063 A/K-A Revaluation on securities of non-resident financial sector at fair value through profit or loss – in foreign currency 12068 A Overdue amounts on securities of non-resident financial sector at fair value through profit or loss - in foreign currency 1207 Securities of resident other sectors at fair value through profit or loss - in national currency 12070 A Securities of resident other sectors at fair value through profit or loss
• in national currency 12071 A Securities of resident other sectors at fair value through profit or loss pledged
• in national currency 12072 A Accrued interest/coupon receivables on securities of resident other sectors at fair value through profit or loss – in national currency 12073 A/K-A Revaluation on securities of resident other sectors at fair value through profit or loss - in national currency 12078 A Overdue amounts on securities of resident other sectors at fair value through profit or loss - in national currency

1208 Securities of resident other sectors at fair value through profit or loss - in foreign currency 12080 A Securities of resident other sectors at fair value through profit or loss

• in foreign currency 12081 A Securities of resident other sectors at fair value through profit or loss pledged
• in foreign currency 12082 A Accrued interest/coupon receivables on securities of resident other sectors at fair value through profit or loss - in foreign currency 12083 A/K-A Revaluation on securities of resident other sectors at fair value through profit or loss - in foreign currency 12088 A Overdue amounts on securities of resident other sectors at fair value through profit or loss - in foreign currency 1209 Securities of non-resident other sectors at fair value through profit or loss - in national currency 12090 A Securities of non-resident other sectors at fair value through profit or loss - in national currency 12091 A Securities of non-resident other sectors at fair value through profit or loss pledged
• in national currency 12092 A Accrued interest/coupon receivables on securities of non-resident other sectors at fair value through profit or loss - in national currency 12093 A/K-A Revaluation on securities of non-resident other sectors at fair value through profit or loss - in national currency 12098 A Overdue amounts on securities of non-resident other sectors at fair value through profit or loss - in national currency 1210 Securities of non-resident other sectors at fair value through profit or loss - in foreign currency 12100 A Securities of non-resident other sectors at fair value through profit or loss - in foreign currency 12101 A Securities of non-resident other sectors at fair value through profit or loss pledged
• in foreign currency 12102 A Accrued interest/coupon receivables on securities of non-resident other sectors at fair value through profit or loss -in foreign currency 12103 A/K-A Revaluation on securities of non-resident other sectors at fair value through profit or loss - in foreign currency 12108 A Overdue amounts on securities of non-resident other sectors at fair value through profit or loss - in foreign currency 1251 Securities at fair value through profit or loss to be purchased under regular way deals - in national currency 12510 A Securities at fair value through profit or loss to be purchased under regular way deals - in national currency

12513 A/K-A Revaluation on securities at fair value through profit or loss to be purchased under regular way deals - in national currency 1252 Securities at fair value through profit or loss to be purchased under regular way deals - in foreign currency 12520 A Securities at fair value through profit or loss to be purchased under regular way deals - in foreign currency 12523 A/K-A Revaluation on securities at fair value through profit or loss to be purchased under regular way deals - in foreign currency 1253 Securities at fair value through profit or loss sold under regular way deals - in national currency 12530 A Securities at fair value through profit or loss sold under regular way deals - in national currency 12532 A Accrued receivable interest/coupon on securities at fair value through profit or loss sold under regular way deals - in national currency 1254 Securities at fair value through profit or loss sold under regular way deals - in foreign currency 12540 A Securities at fair value through profit or loss sold under regular way deals - in foreign currency 12542 A Accrued receivable interest/coupon on securities at fair value through profit or loss sold under regular way deals - in foreign currency 13 SECURITIES AVAILABLE FOR SALE 1301 Government securities available for sale - in national currency 13010 A Government securities available for sale - in national currency 13011 A Government securities available for sale pledged - in national currency 13012 A Accrued interest/coupon receivable on government securities available for sale - in national currency 13013 A/K-A Revaluation on government securities available for sale - in national currency 13016 K-A Impairment on government securities available for sale – in national currency 13018 A Overdue amount on government securities available for sale - in national currency 1302 Government securities available for sale - in foreign currency 13020 A Government securities available for sale - in foreign currency 13021 A Government securities available for sale pledged – in foreign currency 13022 A Accrued interest/coupon receivable on government securities available for sale - in foreign currency 13023 A/K-A Revaluation on government securities available for sale - in foreign currency

13026 K-A Impairment on government securities available for sale – in foreign currency 13028 A Overdue amount on government securities available for sale -in foreign currency 1303 Securities of resident financial sector available for sale - in national currency 13030 A Securities of resident financial sector available for sale – in national currency 13031 A Securities of resident financial sector available for sale pledged - in national currency 13032 A Accrued interest/coupon receivable on securities of resident financial sector available for sale - in national currency 13033 A/K-A Revaluation on securities available for sale of resident financial sector - in national currency 13036 K-A Impairment on securities available for sale of resident financial sector - in national currency 13038 A Overdue amount on securities available for sale of resident financial sector - in national currency 1304 Securities of resident financial sector available for sale - in foreign currency 13040 A Securities of resident financial sector available for sale - in foreign currency 13041 A Securities of resident financial sector available for sale pledged - in foreign currency 13042 A Accrued interest/coupon receivable on securities of resident financial sector available for sale - in foreign currency 13043 A/K-A Revaluation on securities available for sale of resident financial sector - in foreign currency 13046 K-A Impairment on securities available for sale of resident financial sector - in foreign currency 13048 A Overdue amount on securities available for sale of resident financial sector - in foreign currency 1305 Securities of non-resident financial sector available for sale - in national currency 13050 A Securities of non-resident financial sector available for sale - in national currency 13051 A Securities of non-resident financial sector available for sale pledged - in national currency 13052 A Accrued interest/coupon receivable on securities of non-resident financial sector available for sale - in national currency 13053 A/K-A Revaluation on securities available for sale of non-resident financial sector

• in national currency 13056 K-A Impairment on securities available for sale of non-resident financial sector - in national currency 13058 A Overdue amount on securities available for sale of non-resident financial sector - in national currency 1306 Securities of non-resident financial sector available for sale – in foreign currency 13060 A Securities of non-resident financial sector available for sale - in foreign currency

13061 A Securities of non-resident financial sector available for sale pledged - in foreign currency 13062 A Accrued interest/coupon receivable on securities of non-resident financial sector available for sale - in foreign currency 13063 A/K-A Revaluation on securities available for sale of non-resident financial sector

• in foreign currency 13066 K-A Impairment on securities available for sale of non-resident financial sector - in foreign currency 13068 A Overdue amount on securities available for sale of non-resident financial sector - in foreign currency 1307 Securities available for sale of resident other sectors - in national currency 13070 A Securities available for sale of resident other sectors – in national currency 13071 A Securities available for sale of resident other sectors pledged - in national currency 13072 A Accrued interest/coupon receivable on securities available for sale of resident other sectors - in national currency 13073 A/K-A Revaluation on securities available for sale of resident other sectors - in national currency 13076 K-A Impairment on securities available for sale of resident other sectors - in national currency 13078 A Overdue amount on securities available for sale of resident other sectors - in national currency 1308 Securities available for sale of resident other sectors - in foreign currency 13080 A Securities available for sale of resident other sectors – in foreign currency 13081 A Securities available for sale of resident other sectors pledged - in foreign currency 13082 A Accrued interest/coupon receivable on securities available for sale of resident other sectors - in foreign currency 13083 A/K-A Revaluation on securities available for sale of resident other sectors - in national currency - in foreign currency 13086 K-A Impairment on securities available for sale of resident other sectors - in foreign currency 13088 A Overdue amount on securities available for sale of resident other sectors - in foreign currency 1309 Securities available for sale of non-resident other sectors - in national currency 13090 A Securities available for sale of non-resident other sectors - in national currency 13091 A Securities available for sale of non-resident other sectors pledged - in national currency 13092 A Accrued interest/coupon receivable on securities available for sale of non-resident other sectors - in national currency 13093 A/K-A Revaluation on securities available for sale of non-resident other sectors - in national currency 13096 K-A Impairment on securities available for sale of non-resident other sectors - in national currency 13098 A Overdue amount on securities available for sale of non-resident other sectors - in national currency

1310 Securities available for sale of non-resident other sectors - in foreign currency 13100 A Securities available for sale of non-resident other sectors - in foreign currency 13101 A Securities available for sale of non-resident other sectors pledged - in foreign currency 13102 A Accrued interest/coupon receivable on securities available for sale of non-resident other sectors - in foreign currency 13103 A/K-A Revaluation on securities available for sale of non-resident other sectors - in foreign currency 13106 K-A Impairment on securities available for sale of non-resident other sectors - in foreign currency 13108 A Overdue amount on securities available for sale of non-resident other sectors - in foreign currency 1351 Securities available for sale to be purchased under regular way deals - in national currency 13510 A Securities available for sale to be purchased under regular way deals - in national currency 13513 A/K-A Revaluation on securities available for sale to be purchased under regular way deals - in national currency 13516 K-A Impairment on securities available for sale to be purchased under regular way deals - in national currency 1352 Securities available for sale to be purchased under regular way deals - in foreign currency 13520 A Securities available for sale to be purchased under regular way deals - in foreign currency 13523 A/K-A Revaluation on securities available for sale to be purchased under regular way deals - in foreign currency 13526 K-A Impairment on securities available for sale to be purchased under regular way deals - in foreign currency 1353 Securities available for sale sold under regular way deals - in national currency 13530 A Securities available for sale sold under regular way deals – in national currency 13532 A Accrued interest/coupon receivable on securities sold under regular way deals - in national currency 1354 Securities available for sale sold under regular way deals - in foreign currency 13540 A Securities available for sale sold under regular way deals – in foreign currency 13542 A Accrued interest/coupon receivable on securities sold under regular way deals

• in foreign currency 14 GOVERNMENT SECURITIES HELD TO MATURITY 1401 Government securities held to maturity - in national currency 14010 A Government securities held to maturity – in national currency 14011 A Government securities held to maturity pledged - in national currency 14012 A Accrued interest/coupon receivable on government securities held to maturity
• in national currency 14014 K-A Discount accrued on government securities held to maturity - in national currency 14015 A Premium accrued on government securities held to maturity - in national currency

14018 A Overdue amount on government securities held to maturity - in national currency 1402 Government securities held to maturity - in foreign currency 14020 A Government securities held to maturity – in foreign currency 14021 A Government securities held to maturity pledged - in foreign currency 14022 A Accrued interest/coupon receivable on government securities held to maturity - in foreign currency 14024 K-A Discount accrued on government securities held to maturity - in foreign currency 14025 A Premium accrued on government securities held to maturity - in foreign currency 14028 A Overdue amount on government securities held to maturity- in foreign currency 1403 Securities of resident financial sector held to maturity - in national currency 14030 A Securities of resident financial sector held to maturity - in national currency 14031 A Securities of resident financial sector held to maturity pledged- in national currency 14032 A Accrued interest/coupon receivable on securities held to maturity of resident financial sector - in national currency 14034 K-A Discount accrued on securities held to maturity of resident financial sector - in national currency 14035 A Premium accrued on securities held to maturity of resident financial sector - in national currency 14038 A Overdue amount on securities held to maturity of resident financial sector - in national currency 1404 Securities of resident financial sector held to maturity - in foreign currency 14040 A Securities of resident financial sector held to maturity – in foreign currency 14041 A Securities of resident financial sector held to maturity pledged - in foreign currency 14042 A Accrued interest/coupon receivable on securities held to maturity of resident financial sector - in foreign currency 14044 K-A Discount accrued on securities held to maturity of resident financial sector - in foreign currency 14045 A Premium accrued on securities held to maturity of resident financial sector - in foreign currency 14048 A Overdue amount on securities held to maturity of resident financial sector - in foreign currency 1405 Securities of non-resident financial sector held to maturity - in national currency 14050 A Securities of non-resident financial sector held to maturity - in national currency 14051 A Securities of non-resident financial sector held to maturity pledged - in national currency 14052 A Accrued interest/coupon receivable on securities held to maturity of non￾resident financial sector – in national currency 14054 K-A Discount accrued on securities held to maturity of non-resident financial sector - in national currency

14055 A Premium accrued on securities held to maturity of non-resident financial sector

• in national currency 14058 A Overdue amount on securities held to maturity of non-resident financial sector - in national currency 1406 Securities of non-resident financial sector held to maturity - in foreign currency 14060 A Securities of non-resident financial sector held to maturity - in foreign currency 14061 A Securities of non-resident financial sector held to maturity pledged - in foreign currency 14062 A Accrued interest/coupon receivable on securities held to maturity of non￾resident financial sector – in foreign currency 14064 K-A Discount accrued on securities held to maturity of non-resident financial sector - in foreign currency 14065 A Premium accrued on securities held to maturity of non-resident financial sector - in foreign currency 14068 A Overdue amount on securities held to maturity of non-resident financial sector - in foreign currency 1407 Securities of resident other sectors held to maturity - in national currency 14070 A Securities of resident other sectors held to maturity - in national currency 14071 A Securities of resident other sectors held to maturity pledged - in national currency 14072 A Accrued interest/coupon receivable on securities held to maturity of resident other sectors - in national currency 14074 K-A Discount accrued on securities held to maturity of resident other sectors - in national currency 14075 A Premium accrued on securities held to maturity of resident other sectors - in national currency 14078 A Overdue amount on securities held to maturity of resident other sectors - in national currency 1408 Securities of resident other sectors held to maturity - in foreign currency 14080 A Securities of resident other sectors held to maturity - in foreign currency 14081 A Securities of resident other sectors held to maturity pledged - in foreign currency 14082 A Accrued interest/coupon receivable on securities held to maturity of resident other sectors - in foreign currency 14084 K-A Discount accrued on securities held to maturity of resident other sectors - in foreign currency 14085 A Premium accrued on securities held to maturity of resident other sectors - in foreign currency 14088 A Overdue amount on securities held to maturity of resident other sectors - in foreign currency 1409 Securities of non-resident other sectors held to maturity - in national currency 14090 A Securities of non-resident other sectors held to maturity - in national currency

14091 A Securities of non-resident other sectors held to maturity pledged- in national currency 14092 A Accrued interest/coupon receivable on securities of non-resident other sectors held to maturity - in national currency 14094 K-A Discount accrued on securities held to maturity of non-resident other sectors - in national currency 14095 A Premium accrued on securities held to maturity of non-resident other sectors - in national currency 14098 A Overdue amount on securities held to maturity of non-resident other sectors - in national currency 1410 Securities of non-resident other sectors held to maturity - in foreign currency 14100 A Securities of non-resident other sectors held to maturity - in foreign currency 14101 A Securities of non-resident other sectors held to maturity pledged - in foreign currency 14102 A Accrued interest/coupon receivable on securities of non-resident other sectors held to maturity - in foreign currency 14104 K-A Discount accrued on securities held to maturity of non-resident other sectors - in foreign currency 14105 A Premium accrued on securities held to maturity of non-resident other sectors - in foreign currency 14108 A Overdue amount on securities held to maturity of non-resident other sectors - in foreign currency 1451 Securities held to maturity to be purchased under regular way deals - in national currency 14510 A Securities held to maturity to be purchased under regular way deals - in national currency 14514 K-A Discount accrued on securities held to maturity to be purchased under regular way deals - in national currency 14515 A Premium accrued on securities held to maturity to be purchased under regular way deals - in national currency 1452 Securities held to maturity to be purchased under regular way deals - in foreign currency 14520 A Securities held to maturity to be purchased under regular way deals - in foreign currency 14524 K-A Discount accrued on securities held to maturity to be purchased under regular way deals - in foreign currency 14525 A Premium accrued on securities held to maturity to be purchased under regular way deals - in foreign currency 1491 Impairment allowance on securities held to maturity - in national currency 14910 K-A Impairment allowance on government securities held to maturity - in national currency 14911 K-A Impairment allowance on securities held to maturity of resident financial sector - in national currency

14912 K-A Impairment allowance on securities held to maturity of non-resident financial sector - in national currency 14913 K-A Impairment allowance on securities held to maturity of resident other sectors - in national currency 14914 K-A Impairment allowance on securities held to maturity of non-resident other sectors

• in national currency 15 FINDS PLACED AND LOANS ISSUED IN THE FINANCIAL SECTOR 1501 «Nostro» correspondent accounts with banks - in national currency 15010 A «Nostro» correspondent accounts with resident banks - in national currency 15011 A Blocked «nostro» correspondent accounts with resident banks - in national currency 15012 A Accrued interest receivables on «nostro» correspondent accounts with resident banks - in national currency 15015 A «Nostro» correspondent accounts with non-resident banks - in national currency 15016 A Blocked «nostro» correspondent accounts with non-resident banks – in national currency 15017 A Accrued interest receivables on «nostro» correspondent accounts with non￾resident banks - in national currency 1502 «Nostro» correspondent accounts with banks - in foreign currency 15020 A «Nostro» correspondent accounts with resident banks - in foreign currency 15021 A Blocked «nostro» correspondent accounts with resident banks - in foreign currency 15022 A Accrued interest receivables on «nostro» correspondent accounts with resident banks - in foreign currency 15025 A «Nostro» correspondent accounts with non-resident banks - in foreign currency 15026 A Blocked «nostro» correspondent accounts with non-resident banks – in foreign currency 15027 A Accrued interest receivables on «nostro» correspondent accounts with non￾resident banks - in foreign currency 1503 «Nostro» correspondent accounts with banks - in precious metals 15030 A «Nostro» correspondent accounts with resident banks - in precious metals 15031 A Blocked «nostro» correspondent accounts with resident banks – in precious metals 15032 A Accrued interest receivables on «nostro» correspondent accounts with resident banks - in precious metals 15035 A «Nostro» correspondent accounts with non-resident banks - in precious metals 15036 A Blocked «nostro» correspondent accounts with non-resident banks – in precious metals 15037 A Accrued interest receivables on «nostro» correspondent accounts with non￾resident banks - in precious metals 1504 «Nostro» correspondent accounts with foreign central/national banks - in foreign currency 15040 A «Nostro» correspondent accounts with foreign central/national banks - in foreign currency

15041 A Blocked «nostro» correspondent accounts with foreign central/national banks - in foreign currency 15042 A Accrued interest receivables on «nostro» accounts with foreign central/national banks - in foreign currency 1505 «Nostro» correspondent accounts with foreign central/national banks - in precious metals 15050 A «Nostro» correspondent accounts with foreign central/national banks - in precious metals 15051 A Blocked «nostro» correspondent accounts with foreign central/national banks - in precious metals 15052 A Accrued interest receivables on «nostro» correspondent accounts with foreign central/national banks - in precious metals 1506 Overdraft on current accounts of non-bank credit institutions - in national currency 15060 A Overdraft on current accounts of resident non-bank credit institutions – in national currency 15062 A Accrued interest receivables on overdraft accounts of resident non-bank credit institutions - in national currency 15063 A Overdue principal debt on overdraft accounts of resident non-bank credit institutions - in national currency 15064 A Overdue interest debt on overdraft accounts of resident non-bank credit institutions - in national currency 15065 A Overdraft on current accounts of non-resident non-bank credit institutions - in national currency 15067 A Accrued interest receivables on overdraft accounts of non-resident non-bank credit institutions - in national currency 15068 A Overdue principal debt on overdraft accounts of non-resident non-bank credit institutions - in national currency 15069 A Overdue interest debt on overdraft accounts of non-resident non-bank credit institutions - in national currency 1507 Overdraft on current accounts of non-bank credit institutions - in foreign currency 15070 A Overdraft on current accounts of resident non-bank credit institutions - in foreign currency 15072 A Accrued interest receivables on overdraft accounts of resident non-bank credit institutions - in foreign currency 15073 A Overdue principal debt on overdraft accounts of resident non-bank credit institutions - in foreign currency 15074 A Overdue interest debt on overdraft accounts of resident non-bank credit institutions - in foreign currency 15075 A Overdraft on current accounts of non-resident non-bank credit institutions - in foreign currency 15077 A Accrued interest receivables on overdraft accounts of non-resident non-bank credit institutions - in foreign currency 15078 A Overdue principal debt on overdraft accounts of non-resident non-bank credit institutions - in foreign currency 15079 A Overdue interest debt on overdraft accounts of non-resident non-bank credit institutions - in foreign currency 1508 Overdraft on current accounts of non-bank credit institutions - in precious metals

15080 A Overdraft on current accounts of resident non-bank credit institutions - in precious metals 15082 A Accrued interest receivables on overdraft accounts of resident non-bank credit institutions - in precious metals 15083 A Overdue principal debt on overdraft accounts of resident non-bank credit institutions - in precious metals 15084 A Overdue interest debt on overdraft accounts of resident non-bank credit institutions - in precious metals 15085 A Overdraft on current accounts of non-resident non-bank credit institutions - in precious metals 15087 A Accrued interest receivables on overdraft accounts of non-resident non-bank credit institutions - in precious metals 15088 A Overdue principal debt on overdraft accounts of non-resident non-bank credit institutions - in precious metals 15089 A Overdue interest debt on overdraft accounts of non-resident non-bank credit institutions - in precious metals 1509 Overdraft on current accounts of other financial institutions - in national currency 15090 A Overdraft on current accounts of resident financial institutions – in national currency 15092 A Accrued interest receivables on overdraft accounts of resident other financial institutions - in national currency 15093 A Overdue principal debts on overdraft accounts of resident other financial institutions - in national currency 15094 A Overdue interest debt on overdraft accounts of resident other financial institutions

• in national currency 15095 A Overdraft on current accounts of non-resident other financial institutions – in national currency 15097 A Accrued interest receivables on overdraft accounts of non-resident other financial institutions - in national currency 15098 A Overdue principal debts on overdraft accounts of non-resident other financial institutions - in national currency 15099 A Overdue interest debts on overdraft accounts of non-resident other financial institutions - in national currency 1510 Overdraft on current accounts of other financial institutions - in foreign currency 15100 A Overdraft on current accounts of resident financial institutions – in foreign currency 15102 A Accrued interest receivables on overdraft accounts of resident other financial institutions - in foreign currency 15103 A Overdue principal debts on overdraft accounts of resident other financial institutions - in foreign currency 15104 A Overdue interest debt on overdraft accounts of resident other financial institutions
• in foreign currency 15105 A Overdraft on current accounts of non-resident other financial institutions – in foreign currency 15107 A Accrued interest receivables on overdraft accounts of non-resident other financial institutions - in foreign currency 15108 A Overdue principal debts on overdraft accounts of non-resident other financial institutions - in foreign currency

15109 A Overdue interest debts on overdraft accounts of non-resident other financial institutions - in foreign currency 1511 Overdraft on current accounts of other financial institutions - in precious metals 15110 A Overdraft on current accounts of resident other financial institutions – in precious metals 15112 A Accrued interest receivables on overdraft accounts of resident other financial institutions - in precious metals 15113 A Overdue principal debts on overdraft accounts of resident other financial institutions - in precious metals 15114 A Overdue interest debts on overdraft accounts of resident other financial institutions - in precious metals 1512 Overdraft «loro» correspondent accounts of banks - in national currency 15120 A Overdraft on «loro» correspondent accounts of resident banks - in national currency 15122 A Accrued interest receivables on overdraft accounts of resident banks – in national currency 15123 A Overdue principal debts on overdraft accounts of resident banks - in national currency 15124 A Overdue interest debts on overdraft accounts of resident banks – in national currency 15125 A Overdraft on «loro» correspondent accounts of non-resident banks – in national currency 15127 A Accrued interest receivables on overdraft accounts of non-resident banks - in national currency 15128 A Overdue principal debts on overdraft accounts of non-resident banks - in national currency 15129 A Overdue interest debts on overdraft accounts of non-resident banks -in national currency 1513 Overdraft on «loro» correspondent accounts of banks - in foreign currency 15130 A Overdraft on «loro» correspondent accounts of resident banks - in foreign currency 15132 A Accrued interest receivables on overdraft accounts of resident banks – in foreign currency 15133 A Overdue principal debts on overdraft accounts of resident banks – in foreign currency 15134 A Overdue interest debts on overdraft accounts of resident banks – in currency 15135 A Overdraft on «loro» correspondent accounts of non-resident banks – in foreign currency 15137 A Accrued interest receivables on overdraft accounts of non-resident banks - in foreign currency 15138 A Overdue principal debts on overdraft accounts of non-resident banks - in foreign currency 15139 A Overdue interest debts on overdraft accounts of non-resident banks -in foreign currency 1514 Overdraft on «loro» correspondent accounts of banks - in precious metals 15140 A Overdraft on «loro» correspondent accounts of resident banks - in precious metals

15142 A Accrued interest receivables on overdraft accounts of resident banks - in precious metals 15143 A Overdue principal debts on overdraft accounts of resident banks – in precious metals 15144 A Overdue interest debts on overdraft accounts of resident banks – in precious metals 15145 A Overdraft on «loro» correspondent accounts of non-resident banks – in precious metals 15147 A Accrued interest receivables on overdraft accounts of non-resident banks - in precious metals 15148 A Overdue principal debts on overdraft accounts of non-resident banks - in precious metals 15149 A Overdue interest debts on overdraft accounts of non-resident banks -in precious metals 1515 Overdraft on «loro» correspondent accounts of foreign central/national banks - in foreign currency 15150 A Overdraft on «loro» correspondent accounts of foreign central/national banks –in foreign currency 15152 A Accrued interest receivables on overdraft accounts of foreign central/national banks - in foreign currency 15153 A Overdue principal debts on overdraft accounts of foreign central/national banks

• in foreign currency 15154 A Overdue interest debts on overdraft accounts of foreign central/national banks- in foreign currency 1516 Overdraft on «loro» correspondent accounts of foreign central/national banks - in precious metals 15160 A Overdraft on «loro» correspondent accounts of foreign central/national banks – in precious metals 15162 A Accrued interest receivables on overdraft accounts of foreign central/national banks - in precious metals 15163 A Overdue principal debts on overdraft accounts of foreign central/national banks
• in precious metals 15164 A Overdue interest debts on overdraft accounts of foreign central/national banks - in precious metals 1521 Short-term deposits placed with banks - in national currency 15210 A Short-term deposits placed with resident banks - in national currency 15212 A Accrued interest receivables on short-term deposits placed with resident banks
• in national currency 15213 A Overdue principal debts on short-term deposits placed with resident banks
• in national currency 15214 A Overdue interest debts on short-term deposits placed with resident banks
• in national currency 15215 A Short-term deposits placed with non-resident banks - in national currency 15217 A Accrued interest receivables on short-term deposits placed with non-resident
• in national currency 15218 A Overdue principal debts on short-term deposits placed with non-resident banks
• in national currency 15219 A Overdue interest debts on short-term deposits placed with non-resident banks - in national currency

1522 Short-term deposits placed with banks - in foreign currency 15220 A Short-term deposits placed with resident banks - in foreign currency 15222 A Accrued interest receivables on short-term deposits placed with resident banks

• in foreign currency 15223 A Overdue principal debts on short-term deposits placed with resident banks
• in foreign currency 15224 A Overdue interest debts on short-term deposits placed with resident - in foreign currency 15225 A Short-term deposits placed with non-resident banks - in foreign currency 15227 A Accrued interest receivables on short-term deposits placed with non-resident banks - in foreign currency 15228 A Overdue principal debts on short-term deposits placed with non-resident banks
• in foreign currency 15229 A Overdue interest debts on short-term deposits placed with non-resident banks
• in foreign currency 1523 Short-term deposits placed with banks - in precious metals 15230 A Short-term deposits placed with resident banks - in precious metals 15232 A Accrued interest receivables on short-term deposits placed with resident banks
• in precious metals 15233 A Overdue principal debts on short-term deposits placed with resident banks
• in precious metals 15234 A Overdue interest debts on short-term deposits placed with resident - in precious metals 15235 A Short-term deposits placed with non-resident banks – in precious metals 15237 A Accrued interest receivables on short-term deposits placed with non-resident banks - in precious metals 15238 A Overdue principal debts on short-term deposits placed with non-resident banks
• in precious metals 15239 A Overdue interest debts on short-term deposits placed with non-resident banks
• in precious metals 1524 Short-term deposits placed with foreign central/national banks - in foreign currency 15240 A Short-term deposits placed with foreign central/national banks – in foreign currency 15242 A Accrued interest receivables on short-term deposits placed with foreign central/national banks - in foreign currency 15243 A Overdue principal debts on short-term deposits placed with foreign central/national banks - in foreign currency 15244 A Overdue interest debts on short-term deposits placed with foreign central/national banks - in foreign currency 1525 Short-term deposits placed with foreign central/national banks - in precious metals 15250 A Short-term deposits placed with foreign central/national banks – in precious metals 15252 A Accrued interest receivables on short-term deposits placed with foreign central/national banks - in precious metals 15253 A Overdue principal debts on short-term deposits placed with foreign central/national banks - in precious metals

15254 A Overdue interest debts on short-term deposits placed with foreign central/national banks - in precious metals 1529 Short-term deposits placed with other financial institutions - in national currency 15295 A Short-term deposits placed with other non-resident financial institutions - in national currency 15297 A Accrued interest receivables on short-term deposits placed with other non-resident financial institutions - in national currency 15298 A Overdue principal debts on short-term deposits placed with other non-resident financial institutions - in national currency 15299 A Overdue interest debts on short-term deposits placed with other non-resident financial institutions - in national currency 1530 Short-term deposits placed with other financial institutions - in foreign currency 15305 A Short-term deposits placed with other non-resident financial institutions

• in foreign currency 15307 A Accrued interest receivables on short-term deposits placed with other non-resident financial institutions - in foreign currency 15308 A Overdue principal debts on short-term deposits placed with other non-resident financial institutions - in foreign currency 15309 A Overdue interest debts on short-term deposits placed with other non-resident financial institutions - in foreign currency 1532 Short-term loans to banks - in national currency 15320 A Short-term loans to resident banks - in national currency 15322 A Accrued interest receivables on short-term loans to resident banks - in national currency 15323 A Overdue principal debts on short-term loans to resident banks - in national currency 15324 A Overdue interest debts on short-term loans to resident banks - in national currency 15325 A Short-term loans to non-resident banks - in national currency 15327 A Accrued interest receivables on short-term loans to non-resident banks - in national currency 15328 A Overdue principal debts on short-term loans to non-resident banks - in national currency 15329 A Overdue interest debts on short-term loans to non-resident banks - in national currency 1533 Short-term loans to banks - in foreign currency 15330 A Short-term loans to resident banks - in foreign currency 15332 A Accrued interest receivables on short-term loans to resident banks - in foreign currency 15333 A Overdue principal debts on short-term loans to resident banks - in foreign currency 15334 A Overdue interest debts on short-term loans to resident banks - in foreign currency 15335 A Short-term loans to non-resident banks - in foreign currency 15337 A Accrued interest receivables on short-term loans to non-resident banks - in foreign currency 15338 A Overdue principal debts on short-term loans to non-resident banks - in foreign currency

15339 A Overdue interest debts on short-term loans to non-resident banks - in foreign currency 1534 Short-term loans to banks - in precious metals 15340 A Short-term loans to resident banks - in precious metals 15342 A Accrued interest receivables on short-term loans to resident banks - in precious metals 15343 A Overdue principal debts on short-term loans to resident banks - in precious metals 15344 A Overdue interest debts on short-term loans to resident banks - in precious metals 15345 A Short-term loans to non-resident banks - in precious metals 15347 A Accrued interest receivables on short-term loans to non-resident banks - in precious metals 15348 A Overdue principal debts on short-term loans to non-resident banks - in precious metals 15349 A Overdue interest debts on short-term loans to non-resident banks - in precious metals 1535 Short-term loans to foreign central/national banks - in foreign currency 15350 A Short-term loans to foreign central/national banks - in foreign currency 15352 A Accrued interest receivables on short-term loans to foreign central/national banks

• in foreign currency 15353 A Overdue principal debts on short-term loans to foreign central/national banks
• in foreign currency 15354 A Overdue interest debts on short-term loans to foreign central/national banks - in foreign currency 1536 Short-term loans to foreign central/national banks - in precious metals 15360 A Short-term loans to foreign central/national banks - in precious metals 15362 A Accrued interest receivables on short-term loans to foreign central/national banks
• in precious metals 15363 A Overdue principal debts on short-term loans to foreign central/national banks
• in precious metals 15364 A Overdue interest debts on short-term loans to foreign central/national banks - in precious metals 1537 Short-term loans to non-bank credit institutions- in national currency 15370 A Short-term loans to resident non-bank credit institutions - in national currency 15372 A Accrued interest receivables on short-term loans to resident non-bank credit institutions - in national currency 15373 A Overdue principal debts on short-term loans to resident non-bank credit institutions - in national currency 15374 A Overdue interest debts on short-term loans to resident non-bank credit institutions
• in national currency 15375 A Short-term loans to non-resident non-bank credit institutions - in national currency 15377 A Accrued interest receivables on short-term loans to non-resident non-bank credit institutions - in national currency

15378 A Overdue principal debts on short-term loans to non-resident non-bank credit institutions - in national currency 15379 A Overdue interest debts on short-term loans to non-resident non-bank credit institutions - in national currency 1538 Short-term loans to non-bank credit institutions - in foreign currency 15380 A Short-term loans to resident non-bank credit institutions - in foreign currency 15382 A Accrued interest receivables on short-term loans to resident non-bank credit institutions - in foreign currency 15383 A Overdue principal debts on short-term loans to resident non-bank credit institutions - in foreign currency 15384 A Overdue interest debts on short-term loans to resident non-bank credit institutions

• in foreign currency 15385 A Short-term loans to non-resident non-bank credit institutions - in foreign currency 15387 A Accrued interest receivables on short-term loans to non-resident non-bank credit institutions - in foreign currency 15388 A Overdue principal debts on short-term loans to non-resident non-bank credit institutions - in foreign currency 15389 A Overdue interest debts on short-term loans to non-resident non-bank credit institutions - in foreign currency 1539 Short-term loans to non-bank credit institutions - in precious metals 15390 A Short-term loans to resident non-bank credit institutions - in precious metals 15392 A Accrued interest receivables on short-term loans to resident non-bank credit institutions - in precious metals 15393 A Overdue principal debts on short-term loans to resident non-bank credit institutions - in precious metals 15394 A Overdue interest debts on short-term loans to resident non-bank credit institutions
• in precious metals 1540 Short-term loans to other financial institutions - in national currency 15400 A Short-term loans to resident other financial institutions - in national currency 15402 A Accrued interest receivables on short-term loans to resident other financial institutions - in national currency 15403 A Overdue principal debts on short-term loans to resident other financial institutions
• in national currency 15404 A Overdue interest debts on short-term loans to resident other financial institutions
• in national currency 15405 A Short-term loans to non-resident other financial institutions – in national currency 15407 A Accrued interest receivables on short-term loans to non-resident other financial institutions - in national currency 15408 A Overdue principal debts on short-term loans to non-resident other financial institutions - in national currency 15409 A Overdue interest debts on short-term loans to non-resident other financial institutions - in national currency 1541 Short-term loans to other financial institutions - in foreign currency

15410 A Short-term loans to resident other financial institutions - in foreign currency 15412 A Accrued interest receivables on short-term loans to resident other financial institutions - in foreign currency 15413 A Overdue principal debts on short-term loans to resident other financial institutions

• in foreign currency 15414 A Overdue interest debts on short-term loans to resident other financial institutions
• in foreign currency 15415 A Short-term loans to non-resident other financial institutions - in foreign currency 15417 A Accrued interest receivables on short-term loans to non-resident other financial institutions - in foreign currency 15418 A Overdue principal debts on short-term loans to non-resident other financial institutions - in foreign currency 15419 A Overdue interest debts on short-term loans to non-resident other financial institutions - in foreign currency 1542 Short-term loans to other financial institutions - in precious metals 15420 A Short-term loans to resident other financial institutions - in precious metals 15422 A Accrued interest receivables on short-term loans to resident other financial institutions - in precious metals 15423 A Overdue principal debts on short-term loans to resident other financial institutions
• in precious metals 15424 A Overdue interest debts on short-term loans to resident other financial institutions
• in precious metals 1543 Long-term deposits placed with banks - in national currency 15430 A Long-term deposits placed with resident banks - in national currency 15432 A Accrued interest receivables on long-term deposits placed with resident banks
• in national currency 15433 A Overdue principal debts on long-term deposits placed with resident banks
• in national currency 15434 A Overdue interest debts on long-term deposits placed with resident banks
• in national currency 15435 A Long-term deposits placed with non-resident banks - in national currency 15437 A Accrued interest receivables on long-term deposits placed with non-resident banks
• in national currency 15438 A Overdue principal debts on long-term deposits placed with non-resident banks
• in national currency 15439 A Overdue interest debts on long-term deposits placed with non-resident banks
• in national currency 1544 Long-term deposits placed with banks - in foreign currency 15440 A Long-term deposits placed with resident banks- in foreign currency 15442 A Accrued interest receivables on long-term deposits placed with resident banks
• in foreign currency 15443 A Overdue principal debts on long-term deposits placed with resident banks
• in foreign currency 15444 A Overdue interest debts on long-term deposits placed with resident banks
• in foreign currency 15445 A Long-term deposits placed with non-resident banks - in foreign currency

15447 A Accrued interest receivables on long-term deposits placed with non-resident banks

• in foreign currency 15448 A Overdue principal debts on long-term deposits placed with non-resident banks - in foreign currency 15449 A Overdue interest debts on long-term deposits placed with non-resident banks
• in foreign currency 1545 Long-term deposits placed with banks - in precious metals 15450 A Long-term deposits placed with resident banks- in precious metals 15452 A Accrued interest receivables on long-term deposits placed with resident banks
• in precious metals 15453 A Overdue principal debts on long-term deposits placed with resident banks
• in precious metals 15454 A Overdue interest debts on long-term deposits placed with resident banks
• in precious metals 15455 A Long-term deposits placed with non-resident banks – in precious metals 15457 A Accrued interest receivables on long-term deposits placed with non-resident banks
• in precious metals 15458 A Overdue principal debts on long-term deposits placed with non-resident banks - in precious metals 15459 A Overdue interest debts on long-term deposits placed with non-resident banks
• in precious metals 1546 Long-term deposits placed with foreign central/national banks - in foreign currency 15460 A Long-term deposits placed with foreign central/national banks – in foreign currency 15462 A Accrued interest receivables on long-term deposits placed with foreign central/national banks - in foreign currency 15463 A Overdue principal debts on long-term deposits placed with foreign central/national banks - in foreign currency 15464 A Overdue interest debts on long-term deposits placed with foreign central/national banks - in foreign currency 1547 Long-term deposits placed with foreign central/national banks - in precious metals 15470 A Long-term deposits placed with foreign central/national banks – in precious metals 15472 A Accrued interest receivables on long-term deposits placed with foreign central/national banks - in precious metals 15473 A Overdue principal debts on long-term deposits placed with foreign central/national banks - in precious metals 15474 A Overdue interest debts on long-term deposits placed with foreign central/national banks - in precious metals 1551 Long-term deposits placed with other financial institutions - in national currency 15515 A Long-term deposits placed with non-resident other financial institutions
• in national currency 15517 A Accrued interest receivables on long-term deposits placed with non-resident other financial institutions - in national currency

15518 A Overdue principal debts on long-term deposits placed with non-resident financial institutions - in national currency 15519 A Overdue interest debts on long-term deposits placed with non-resident other financial institutions - in national currency 1552 Long-term deposits placed with other financial institutions - in foreign currency 15525 A Long-term deposits placed with non-resident other financial institutions

• in foreign currency 15527 A Accrued interest receivables on long-term deposits placed with non-resident other financial institutions - in foreign currency 15528 A Overdue principal debts on long-term deposits placed with non-resident financial institutions - in foreign currency 15529 A Overdue interest debts on long-term deposits placed with non-resident other financial institutions - in foreign currency 1554 Long-term loans to banks - in national currency 15540 A Long-term loans to resident banks - in national currency 15542 A Accrued interest receivables on long-term loans to resident banks - in national currency 15543 A Overdue principal debts on long-term loans to resident banks - in national currency 15544 A Overdue interest debts on long-term deposits to resident banks - in national currency 15545 A Long-term loans to non-resident banks - in national currency 15547 A Accrued interest receivables on long-term loans to non-resident banks - in national currency 15548 A Overdue principal debts on long-term loans to non-resident banks - in national currency 15549 A Overdue interest debts on long-term deposits to non-resident banks - in national currency 1555 Long-term loans to banks - in foreign currency 15550 A Long-term loans to resident banks - in foreign currency 15552 A Accrued interest receivables on long-term loans to resident banks - in foreign currency 15553 A Overdue principal debts on long-term loans to resident banks - in foreign currency 15554 A Overdue interest debts on long-term deposits to resident banks - in foreign currency 15555 A Long-term loans to non-resident banks - in foreign currency 15557 A Accrued interest receivables on long-term loans to non-resident banks - in foreign currency 15558 A Overdue principal debts on long-term loans to non-resident banks - in foreign currency 15559 A Overdue interest debts on long-term deposits to non-resident banks - in foreign currency 1556 Long-term loans to banks - in precious metals 15560 A Long-term loans to resident banks - in precious metals

15562 A Accrued interest receivables on long-term loans to resident banks - in precious metals 15563 A Overdue principal debts on long-term loans to resident banks - in precious metals 15564 A Overdue interest debts on long-term deposits to resident banks - in precious metals 15565 A Long-term loans to non-resident banks - in precious metals 15567 A Accrued interest receivables on long-term loans to non-resident banks - in precious metals 15568 A Overdue principal debts on long-term loans to non-resident banks - in precious metals 15569 A Overdue interest debts on long-term deposits to non-resident banks - in precious metals 1557 Long-term loans to foreign central/national banks - in foreign currency 15570 A Long-term loans to foreign central/national banks - in foreign currency 15572 A Accrued interest receivables on long-term loans to foreign central/national banks

• in foreign currency 15573 A Overdue principal debts on long-term loans to foreign central/national banks
• in foreign currency 15574 A Overdue interest debts on long-term loans to foreign central/national banks - in foreign currency 1558 Long-term loans to foreign central/national banks - in precious metals 15580 A Long-term loans to foreign central/national banks – in precious metals 15582 A Accrued interest receivables on long-term loans to foreign central/national banks
• in precious metals 15583 A Overdue principal debts on long-term loans to foreign central/national banks
• in precious metals 15584 A Overdue interest debts on long-term loans to foreign central/national banks - in precious metals 1559 Long-term loans to non-bank credit institutions - in national currency 15590 A Long-term loans to resident non-bank credit institutions - in national currency 15592 A Accrued interest receivables on long-term loans to resident non-bank credit institutions - in national currency 15593 A Overdue principal debts on long-term loans to resident non-bank credit institutions - in national currency 15594 A Overdue interest debts on long-term loans to resident non-bank credit institutions
• in national currency 15595 A Long-term loans to non-resident non-bank credit institutions - in national currency 15597 A Accrued interest receivables on long-term loans to non-resident non-bank credit institutions - in national currency 15598 A Overdue principal debts on long-term loans to non-resident non-bank credit institutions - in national currency 15599 A Overdue interest debts on long-term loans to non-resident non-bank credit institutions - in national currency 1560 Long-term loans to non-bank credit institutions - in foreign currency 15600 A Long-term loans to resident non-bank credit institutions - in foreign currency 15602 A Accrued interest receivables on long-term loans to resident non-bank credit institutions - in foreign currency

15603 A Overdue principal debts on long-term loans to resident non-bank credit institutions - in foreign currency 15604 A Overdue interest debts on long-term loans to resident non-bank credit institutions

• in foreign currency 15605 A Long-term loans to non-resident non-bank credit institutions - in foreign currency 15607 A Accrued interest receivables on long-term loans to non-resident non-bank credit institutions - in foreign currency 15608 A Overdue principal debts on long-term loans to non-resident non-bank credit institutions - in foreign currency 15609 A Overdue interest debts on long-term loans to non-resident non-bank credit institutions - in foreign currency 1561 Long-term loans to non-bank credit institutions - in precious metals 15610 A Long-term loans to resident non-bank credit institutions - in precious metals 15612 A Accrued interest receivables on long-term loans to resident non-bank credit institutions - in precious metals 15613 A Overdue principal debts on long-term loans to resident non-bank credit institutions - in precious metals 15614 A Overdue interest debts on long-term loans to resident non-bank credit institutions - in precious metals 1562 Long-term loans to other financial institutions - in national currency 15620 A Long-term loans to resident other financial institutions – in national currency 15622 A Accrued interest receivables on long-term loans to resident other financial institutions - in national currency 15623 A Overdue principal debts on long-term loans to resident other financial institutions
• in national currency 15624 A Overdue interest debts on long-term loans to resident other financial institutions - in national currency 15625 A Long-term loans to non-resident other financial institutions - in national currency 15627 A Accrued interest receivables on long-term loans to non-resident other financial institutions - in national currency 15628 A Overdue principal debts on long-term loans to non-resident other financial institutions - in national currency 15629 A Overdue interest debts on long-term loans to non-resident other financial institutions - in national currency 1563 Long-term loans to other financial institutions - in foreign currency 15630 A Long-term loans to resident other financial institutions – in foreign currency 15632 A Accrued interest receivables on long-term loans to resident other financial institutions - in foreign currency 15633 A Overdue principal debts on long-term loans to resident other financial institutions
• in foreign currency 15634 A Overdue interest debts on long-term loans to resident other financial institutions - in foreign currency 15635 A Long-term loans to non-resident other financial institutions - in foreign currency 15637 A Accrued interest receivables on long-term loans to non-resident other financial institutions - in foreign currency

15638 A Overdue principal debts on long-term loans to non-resident other financial institutions - in foreign currency 15639 A Overdue interest debts on long-term loans to non-resident other financial institutions - in foreign currency 1564 Long-term loans to other financial institutions - in precious metals 15640 A Long-term loans to resident other financial institutions – in precious metals 15642 A Accrued interest receivables on long-term loans to resident other financial institutions - in precious metals 15643 A Overdue principal debts on long-term loans to resident other financial institutions

• in precious metals 15644 A Overdue interest debts on long-term loans to resident other financial institutions - in precious metals 1571 Reverse REPO agreements with banks - in national currency 15710 A Reverse REPO agreements with resident banks - in national currency 15712 A Accrued interest receivables on reverse REPO agreements with resident banks - in national currency 15713 A Overdue principal debts on reverse REPO agreements with resident banks - in national currency 15714 A Overdue interest debts on reverse REPO agreements with resident banks - in national currency 15715 A Reverse REPO agreements with non-resident banks - in national currency 15717 A Accrued interest receivables on reverse REPO agreements with non-resident banks
• in national currency 15718 A Overdue principal debts on reverse REPO agreements with non-resident banks - in national currency 15719 A Overdue interest debts on reverse REPO agreements with non-resident banks - in national currency 1572 Reverse REPO agreements with banks - in foreign currency 15720 A Reverse REPO agreements with resident banks - in foreign currency 15722 A Accrued interest receivables on reverse REPO agreements with resident banks - in foreign currency 15723 A Overdue principal debts on reverse REPO agreements with resident banks - in foreign currency 15724 A Overdue interest debts on reverse REPO agreements with resident banks - in foreign currency 15725 A Reverse REPO agreements with non-resident banks - in foreign currency 15727 A Accrued interest receivables on reverse REPO agreements with non-resident banks
• in foreign currency 15728 A Overdue principal debts on reverse REPO agreements with non-resident banks - in foreign currency 15729 A Overdue interest debts on reverse REPO agreements with non-resident banks - in foreign currency 1574 Reverse REPO agreements with foreign central/national banks - in foreign currency 15740 A Reverse REPO agreements with foreign central/national banks - in foreign

currency 15742 A Accrued interest receivables on reverse REPO agreements with foreign central/national banks - in foreign currency 15743 A Overdue principal debts on reverse REPO agreements with foreign central/national banks - in foreign currency 15744 A Overdue interest debts on reverse REPO agreements with foreign central/national banks - in foreign currency 1575 Reverse REPO agreements with non-bank credit institutions - in national currency 15750 A Reverse REPO agreements with resident non-bank credit institutions - in national currency 15752 A Accrued interest receivables on reverse REPO agreements with resident non-bank credit institutions - in national currency 15753 A Overdue principal debts on reverse REPO agreements with resident non-bank credit institutions - in national currency 15754 A Overdue interest debts on reverse REPO agreements with resident non-bank credit institutions - in national currency 15755 A Reverse REPO agreements with non-resident non-bank credit institutions - in national currency 15757 A Accrued interest receivables on reverse REPO agreements with non-resident non￾bank credit institutions - in national currency 15758 A Overdue principal debts on reverse REPO agreements with non-resident non-bank credit institutions - in national currency 15759 A Overdue interest debts on reverse REPO agreements with non-resident non-bank credit institutions - in national currency 1576 Reverse REPO agreements with non-bank credit institutions - in foreign currency 15760 A Reverse REPO agreements with resident non-bank credit institutions – in foreign currency 15762 A Accrued interest receivables on reverse REPO agreements with resident non-bank credit institutions - in foreign currency 15763 A Overdue principal debts on reverse REPO agreements with resident non-bank credit institutions - in foreign currency 15764 A Overdue interest debts on reverse REPO agreements with resident non-bank credit institutions - in foreign currency 15765 A Reverse REPO agreements with non-resident non-bank credit institutions - in foreign currency 15767 A Accrued interest receivables on reverse REPO agreements with non-resident non￾bank credit institutions - in foreign currency 15768 A Overdue principal debts on reverse REPO agreements with non-resident non-bank credit institutions - in foreign currency 15769 A Overdue interest debts on reverse REPO agreements with resident non-bank credit institutions - in foreign currency 1577 Reverse REPO agreements with other financial institutions - in national currency 15770 A Reverse REPO agreements with resident other financial institutions - in national currency 15772 A Accrued interest receivables on reverse REPO agreements with resident other financial institutions - in national currency

15773 A Overdue principal debts on reverse REPO agreements with resident other financial institutions - in national currency 15774 A Overdue interest debts on reverse REPO agreements with resident other financial institutions - in national currency 15775 A Reverse REPO agreements with non-resident other financial institutions - in national currency 15777 A Accrued interest receivables on reverse REPO agreements with non-resident other financial institutions - in national currency 15778 A Overdue principal debts on reverse REPO agreements with non-resident other financial institutions - in national currency 15779 A Overdue interest debts on reverse REPO agreements with non-resident other financial institutions - in national currency 1578 Reverse REPO agreements with other financial institutions - in foreign currency 15780 A Reverse REPO agreements with resident other financial institutions - in foreign currency 15782 A Accrued interest receivables on reverse REPO agreements with resident other financial institutions - in foreign currency 15783 A Overdue principal debts on reverse REPO agreements with resident other financial institutions - in foreign currency 15784 A Overdue interest debts on reverse REPO agreements with resident other financial institutions - in foreign currency 15785 A Reverse REPO agreements with non-resident other financial institutions – in foreign currency 15787 A Accrued interest receivables on reverse REPO agreements with non-resident other financial institutions - in foreign currency 15788 A Overdue principal debts on reverse REPO agreements with non-resident other financial institutions - in foreign currency 15789 A Overdue interest debts on reverse REPO agreements with non-resident other financial institutions - in foreign currency 1591 Impairment allowance on funds placed with and loans to financial sector - in national currency 15910 K-A Impairment allowance on funds placed with and loans to resident banks - in national currency 15911 K-A Impairment allowance on funds placed with and loans to non-resident banks - in national currency 15912 K-A Impairment allowance on funds placed with and loans to foreign central/national banks - in national currency 15913 K-A Impairment allowance on funds placed with and loans to resident non-bank credit institutions - in national currency 15914 K-A Impairment allowance on funds placed with and loans to non-resident non-bank credit institutions - in national currency 15918 K-A Impairment allowance on funds placed with and loans to resident other financial institutions – in national currency 15919 K-A Impairment allowance on funds placed with and loans to non-resident other financial institutions - in national currency 1596 Adjustments on funds with and loans to financial sector - in national currency

15960 A Positive adjustments on funds with and loans to financial sector - in national currency 15961 K-A Negative adjustments on funds in and loans to financial sector - in national currency 1597 Adjustments on funds with and loans to financial sector - in foreign currency 15970 A Positive adjustments on funds with and loans to financial sector - in foreign currency 15971 K-A Negative adjustments on funds in and loans to financial sector - in foreign currency 1598 Adjustments on funds with and loans to financial sector -in precious metals 15980 A Positive adjustments on funds with and loans to financial sector - in precious metals 15981 K-A Negative adjustments on funds in and loans to financial sector - in precious metals 16 LOANS TO BUDGET ORGANIZATIONS AND STATE FUNDS 1601 Overdraft on current accounts of budget organizations - in national currency 16010 A Overdraft on current accounts of the Central Treasury - in national currency 16012 A Accrued interest receivables on overdraft accounts of the Central Treasury - in national currency 16013 A Overdue principal debts on overdraft accounts of the Central Treasury￾in national currency 16014 A Overdue interest debts on overdraft accounts of the Central Treasury - in national currency 16015 A Overdraft on current accounts of other budget organizations - in national currency 16017 A Accrued interest receivables on overdraft accounts of other budget organizations

• in national currency 16018 A Overdue principal debts on overdraft accounts of other budget organizations - in national currency 16019 A Overdue interest debts on overdraft accounts of other budget organizations - in national currency 1602 Overdraft on current accounts of budget organizations - in foreign currency 16020 A Overdraft on current accounts of the Central Treasury - in foreign currency 16022 A Accrued interest receivables on overdraft accounts of the Central Treasury - in foreign currency 16023 A Overdue principal debts on overdraft accounts of the Central Treasury - in foreign currency 16024 A Overdue interest debts on overdraft accounts of the Central Treasury - in foreign currency 16025 A Overdraft on current accounts of other budget organizations - in foreign currency 16027 A Accrued interest receivables on overdraft accounts of other budget organizations
• in foreign currency 16028 A Overdue principal debts on overdraft accounts of other budget organizations - in foreign currency

16029 A Overdue interest debts on overdraft accounts of other budget organizations -in foreign currency 1603 Overdraft on current accounts of budget organizations - in precious metals 16030 A Overdraft on current accounts of the Central Treasury - in precious metals 16032 A Accrued interest receivables on overdraft accounts of the Central Treasury - in precious metals 16033 A Overdue principal debts on overdraft accounts of the Central Treasury - in precious metals 16034 A Overdue interest debts on overdraft accounts of the Central Treasury - in precious metals 16035 A Overdraft on current accounts of other budget organizations - in precious metals 16037 A Accrued interest receivables on overdraft accounts of other budget organizations

• in precious metals 16038 A Overdue principal debts on overdraft accounts of other budget organizations - in precious metals 16039 A Overdue interest debts on overdraft accounts of other budget organizations - in precious metals 1604 Overdraft on current accounts of state funds - in national currency 16040 A Overdraft on current accounts of the State Oil Fund of the Republic of Azerbaijan
• in national currency 16042 A Accrued interest receivables on overdraft accounts of the State Oil Fund of the Republic of Azerbaijan - in national currency 16043 A Overdue principal debts on overdraft accounts of the State Oil Fund of the Republic of Azerbaijan - in national currency 16044 A Overdue interest debts on overdraft accounts of the State Oil Fund of the Republic of Azerbaijan - in national currency 16045 A Overdraft on current accounts of other state funds - in national currency 16047 A Accrued interest receivables on overdraft accounts of other state funds - in national currency 16048 A Overdue principal debts on overdraft accounts of other state funds - in national currency 16049 A Overdue interest debts on overdraft accounts of other state funds - in national currency 1605 Overdraft on current accounts of state funds - in foreign currency 16050 A Overdraft on current accounts of the State Oil Fund of the Republic of Azerbaijan
• in foreign currency 16052 A Accrued interest receivables on overdraft accounts of the State Oil Fund of the Republic of Azerbaijan - in foreign currency 16053 A Overdue principal debts on overdraft accounts of the State Oil Fund of the Republic of Azerbaijan - in foreign currency 16054 A Overdue interest debts on overdraft accounts of the State Oil Fund of the Republic of Azerbaijan - in foreign currency 16055 A Overdraft on current accounts of other state funds - in foreign currency 16057 A Accrued interest receivables on overdraft accounts of other state funds - in foreign currency 16058 A Overdue principal debts on overdraft accounts of other state funds - in foreign currency

16059 A Overdue interest debts on overdraft accounts of other state funds -in foreign currency 1606 Overdraft on current accounts of state funds - in precious metals 16060 A Overdraft on current accounts of the State Oil Fund of the Republic of Azerbaijan

• in precious metals 16062 A Accrued interest receivables on overdraft accounts of the State Oil Fund of the Republic of Azerbaijan - in precious metals 16063 A Overdue principal debts on overdraft accounts of the State Oil Fund of the Republic of Azerbaijan - in precious metals 16064 A Overdue interest debts on overdraft accounts of the State Oil Fund of the Republic of Azerbaijan - in precious metals 16065 A Overdraft on current accounts of other state funds - in precious metals 16067 A Accrued interest receivables on overdraft accounts of other state funds - in precious metals 16068 A Overdue principal debts on overdraft accounts of other state funds - in precious metals 16069 A Overdue interest debts on overdraft accounts of other state funds -in precious metals 1611 Short-term loans to budget organizations - in national currency 16110 A Short-term loans to the Central Treasury - in national currency 16112 A Accrued interest receivables on short-term loans to the Central Treasury
• in national currency 16113 A Overdue principal debts on short term loans to the Central Treasury - in national currency 16114 A Overdue interest debts on short-term loans to the Central Treasury - in national currency 16115 A Short-term loans to other budget organizations - in national currency 16117 A Accrued interest receivables on short-term loans to other budget organizations
• in national currency 16118 A Overdue principal dents on short-term loans to other budget organizations
• in national currency 16119 A Overdue interest debts on short-term loans to other budget organizations
• in national currency 1612 Short-term loans to budget organizations - in foreign currency 16120 A Short-term loans to the Central Treasury - in foreign currency 16122 A Accrued interest receivables on short-term loans to the Central Treasury
• in foreign currency 16123 A Overdue principal debts on short term loans to the Central Treasury - in foreign currency 16124 A Overdue interest debts on short-term loans to the Central Treasury - in foreign currency 16125 A Short-term loans to other budget organizations - in foreign currency 16127 A Accrued interest receivables on short-term loans to other budget organizations
• in foreign currency 16128 A Overdue principal dents on short-term loans to other budget organizations
• in foreign currency

16129 A Overdue interest debts on short-term loans to other budget organizations- in foreign currency 1613 Short-term loans to budget organizations - in precious metals 16130 A Short-term loans to the Central Treasury - in precious metals 16132 A Accrued interest receivables on short-term loans to the Central Treasury

• in precious metals 16133 A Overdue principal debts on short term loans to the Central Treasury - in precious metals 16134 A Overdue interest debts on short-term loans to the Central Treasury - in precious metals 16135 A Short-term loans to other budget organizations - in precious metals 16137 A Accrued interest receivables on short-term loans to other budget organizations
• in precious metals 16138 A Overdue principal dents on short-term loans to other budget organizations
• in precious metals 16139 A Overdue interest debts on short-term loans to other budget organizations - in precious metals 1614 Short-term loans to state funds - in national currency 16140 A Short-term loans to the State Oil Fund of the Republic of Azerbaijan - in national currency 16142 A Accrued interest receivables on short-term loans to the State Oil Fund of the Republic of Azerbaijan - in national currency 16143 A Overdue principal debts on short-term loans to the State Oil Fund of the Republic of Azerbaijan - in national currency 16144 A Overdue interest debts on short-term loans to the State Oil Fund of the Republic of Azerbaijan - in national currency 16145 A Short-term loans to other state funds - in national currency 16147 A Accrued interest receivables on short-term loans to other state funds - in national currency 16148 A Overdue principal debts on short-term loans to other state funds - in national currency 16149 A Overdue interest debts on short-term loans to other state funds
• in national currency 1615 Short-term loans to state funds - in foreign currency 16150 A Short-term loans to the State Oil Fund of the Republic of Azerbaijan - in foreign currency 16152 A Accrued interest receivables on short-term loans to the State Oil Fund of the Republic of Azerbaijan - in foreign currency 16153 A Overdue principal debts on short-term loans to the State Oil Fund of the Republic of Azerbaijan - in foreign currency 16154 A Overdue interest debts on short-term loans to the State Oil Fund of the Republic of Azerbaijan - in foreign currency 16155 A Short-term loans to other state funds - in foreign currency 16157 A Accrued interest receivables on short-term loans to other state funds - in foreign currency

16158 A Overdue principal debts on short-term loans to other state funds - in foreign currency 16159 A Overdue interest debts on short-term loans to other state funds - in foreign currency 1616 Short-term loans to state funds - in precious metals 16160 A Short-term loans to the State Oil Fund of the Republic of Azerbaijan - in precious metals 16162 A Accrued interest receivables on short-term loans to the State Oil Fund of the Republic of Azerbaijan - in precious metals 16163 A Overdue principal debts on short-term loans to the State Oil Fund of the Republic of Azerbaijan - in precious metals 16164 A Overdue interest debts on short-term loans to the State Oil Fund of the Republic of Azerbaijan - in precious metals 16165 A Short-term loans to other state funds - in precious metals 16167 A Accrued interest receivables on short-term loans to other state funds - in precious metals 16168 A Overdue principal debts on short-term loans to other state funds - in foreign currency - in precious metals 16169 A Overdue interest debts on short-term loans to other state funds - in precious metals 1631 Long-term loans to budget organizations - in national currency 16310 A Long-term loans to the State Treasury - in national currency 16312 A Accrued interest receivables on long-term loans to the Central Treasury - in national currency 16313 A Overdue principal debts to the Central Treasury on long-term loans - in national currency 16314 A Overdue interest debts to the Central Treasury on long-term loans - in national currency 16315 A Long-term loans to other budget organizations - in national currency 16317 A Accrued interest receivables on long-term loans to other budget organizations

• in national currency 16318 A Overdue principal debts on long-term loans to other budget organizations
• in national currency 16319 A Overdue interest debts on long-term loans to other budget organizations - in national currency 1632 Long-term loans to budget organizations - in foreign currency 16320 A Long-term loans to the State Treasury - in foreign currency 16322 A Accrued interest receivables on long-term loans to the Central Treasury - in foreign currency 16323 A Overdue principal debts to the Central Treasury on long-term loans- in foreign currency 16324 A Overdue interest debts to the Central Treasury on long-term loans - in foreign currency 16325 A Long-term loans to other budget organizations - in foreign currency 16327 A Accrued interest receivables on long-term loans to other budget organizations
• in foreign currency

16328 A Overdue principal debts on long-term loans to other budget organizations

• in foreign currency 16329 A Overdue interest debts on long-term loans to other budget organizations - in foreign currency 1633 Long-term loans to budget organizations - in precious metals 16330 A Long-term loans to the State Treasury - in precious metals 16332 A Accrued interest receivables on long-term loans to the Central Treasury - in precious metals 16333 A Overdue principal debts to the Central Treasury on long-term loans- in precious metals 16334 A Overdue interest debts to the Central Treasury on long-term loans - in precious metals 16335 A Long-term loans to other budget organizations - in precious metals 16337 A Accrued interest receivables on long-term loans to other budget organizations
• in precious metals 16338 A Overdue principal debts on long-term loans to other budget organizations
• in precious metals 16339 A Overdue interest debts on long-term loans to other budget organizations - in precious metals 1634 Long-term loans to state funds - in national currency 16340 A Long-term loans to the State Oil Fund of the Republic of Azerbaijan - in national currency 16342 A Accrued interest receivables on long-term loans to the State Oil Fund of the Republic of Azerbaijan - in national currency 16343 A Overdue principal debts on long-term loans to the State Oil Fund of the Republic of Azerbaijan - in national currency 16344 A Overdue interest debts on long-term loans to the State Oil Fund of the Republic of Azerbaijan - in national currency 16345 A Long-term loans to other state funds - in national currency 16347 A Accrued interest receivables on long-term loans to other state funds - in national currency 16348 A Overdue principal debts on long-term loans to other state funds - in national currency 16349 A Overdue interest debts on long-term loans to other state funds - in national currency 1635 Long-term loans to state funds - in foreign currency 16350 A Long-term loans to the State Oil Fund of the Republic of Azerbaijan - in foreign currency 16352 A Accrued interest receivables on long-term loans to the State Oil Fund of the Republic of Azerbaijan - in foreign currency 16353 A Overdue principal debts on long-term loans to the State Oil Fund of the Republic of Azerbaijan - in foreign currency 16354 A Overdue interest debts on long-term loans to the State Oil Fund of the Republic of Azerbaijan - in foreign currency 16355 A Long-term loans to other state funds - in foreign currency

16357 A Accrued interest receivables on long-term loans to other state funds - in foreign currency 16358 A Overdue principal debts on long-term loans to other state funds - in foreign currency 16359 A Overdue interest debts on long-term loans to other state funds - in foreign currency 1636 Long-term loans to state funds - in precious metals 16360 A Long-term loans to the State Oil Fund of the Republic of Azerbaijan - in precious metals 16362 A Accrued interest receivables on long-term loans to the State Oil Fund of the Republic of Azerbaijan - in precious metals 16363 A Overdue principal debts on long-term loans to the State Oil Fund of the Republic of Azerbaijan - in precious metals 16364 A Overdue interest debts on long-term loans to the State Oil Fund of the Republic of Azerbaijan - in precious metals 16365 A Long-term loans to other state funds - in precious metals 16367 A Accrued interest receivables on long-term loans to other state funds - in precious metals 16368 A Overdue principal debts on long-term loans to other state funds - in precious metals 16369 A Overdue interest debts on long-term loans to other state funds - in precious metals 1691 Impairment allowance on loans to state funds and budget organizations - in national currency 16910 K-A Impairment allowance on loans to budget organizations - in national currency 16911 K-A Impairment allowance on loans to state funds - in national currency 1696 Adjustments on loans to state funds and budget organizations - in national currency 16960 A Positive adjustments on loans to state funds and budget organizations - in national currency 16961 K-A Negative adjustments on loans to state funds and budget organizations - in national currency 1697 Adjustments on loans to state funds and budget organizations - in foreign currency 16970 A Positive adjustments on loans to state funds and budget organizations - in foreign currency 16971 K-A Negative adjustments on loans to state funds and budget organizations - in foreign currency 1698 Adjustments on loans to state funds and budget organizations - in precious metals 16980 A Positive adjustments on loans to state funds and budget organizations - in precious metals 16981 K-A Negative adjustments on loans to state funds and budget organizations - in precious metals

17 SETTLEMENTS WITH INTERNATIONAL FINANCIAL INSTITUTIONS 1701 Settlements with the International Monetary Fund - in national currency AMB 17011 A International Monetary Fund Quota - in national currency AMB 17012 A Securities issued under loans from International Monetary Fund - in national currency AMB 17016 A Other settlements with the International Monetary Fund - in national currency AMB 17017 A Accrued interest receivables on settlements with the International Monetary Fund

• innational currency 1702 Settlements with the International Monetary Fund - in foreign currency AMB 17023 A Deposits placed with the International Monetary Fund - in foreign currency AMB 17026 A Other settlements with the International Monetary Fund - in foreign currency AMB 17027 A Accrued interest receivables on settlements with the International Monetary Fund -in foreign currency 1703 Settlements with the International Monetary Fund - in special drawing rights AMB 17033 A Deposits placed with the International Monetary Fund – in special drawing rights AMB 17036 A Other settlements with the International Monetary Fund -in special drawing rights AMB 17037 A Accrued interest receivables on settlements with the International Monetary Fund
• in special drawing rights 1704 Settlements with other international financial institutions- in national currency 17042 A Settlements with other international financial institutions
• in national currency 17046 A Securities issued on loans borrowed from other international financial institutions
• in national currency 17047 A Accrued interest receivables on settlements with other international financial institutions - in national currency 1705 Settlements with other international financial institutions- in foreign currency 17056 A Settlements with other international financial institutions- in foreign currency 17057 A Accrued interest receivables on settlements with other international financial institutions - in foreign currency 1706 Settlements with international financial institutions- in precious metals 17066 A Settlements with international financial institutions- in precious metals 17067 A Accrued interest receivables on settlements with other international financial institutions - in precious metals 1796 Adjustments of settlements with international financial institutions- in national currency 17960 A Positive adjustments on settlements with international financial institutions - in national currency 17961 K-A Negative adjustments on settlements with international financial institutions - in national currency 1797 Adjustments of settlements with international financial institutions- in foreign currency 17970 A Positive adjustments on settlements with international financial institutions - in foreign currency

17971 K-A Negative adjustments on settlements with international financial institutions - in foreign currency 1798 Adjustments of settlements with international financial institutions- in precious metals 17980 A Positive adjustments on settlements with international financial institutions - in precious metals 17981 K-A Negative adjustments on settlements with international financial institutions - in precious metals 18 LOANS TO STATE-OWNED LEGAL ENTITIES, MUNICIPALITIES AND PUBLIC ORGANIZATIONS 1801 Overdraft on current accounts of state-owned legal entities operating in mining sector - in national currency KT 18010 A Overdraft on current accounts of state-owned legal entities operating in mining sector - in national currency KT 18012 A Accrued interest receivable on current accounts of state-owned legal entities operating in mining sector in overdraft - in national currency KT 18013 A Overdue principal debts on current accounts of state-owned legal entities operating in mining sector in overdraft- in national currency KT 18014 A Overdue interest debts accrued on current accounts of state-owned legal entities operating in mining sector in overdraft - in national currency 1802 Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft- in national currency KT 18020 A Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft – in national currency KT 18022 A Accrued interest receivable on current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft- in national currency KT 18023 A Overdue principal on current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft- in national currency KT 18024 A Overdue interest debt on current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft – in national currency 1803 Current accounts of state-owned legal entities operating in building and construction sector in overdraft - in national currency KT 18030 A Current accounts of state-owned legal entities operating in building and construction sector in overdraft- in national currency KT 18032 A Accrued interest receivable on current accounts of state-owned legal entities operating in building and construction sector in overdraft- in national currency KT 18033 A Overdue principal on current accounts of state-owned legal entities operating in building and construction sector in overdraft - in national currency KT 18034 A Overdue interest accrued on current accounts of state-owned legal entities operating in building and construction sector in overdraft- in national currency

1804 Current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in national currency KT 18040 A Current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in national currency KT 18042 A Accrued interest receivable on current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft – in national currency KT 18043 A Overdue principal on current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft- in national currency KT 18044 A Overdue interest accrued on current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in national currency 1805 Current accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in national currency KT 18050 A Current accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in national currency KT 18052 A Accrued interest receivable on current accounts of state-owned legal entities operating in transportation and communication sector in overdraft – in national currency KT 18053 A Overdue principal on current accounts of state-owned legal entities operating in transportation and communication sector in overdraft – in national currency KT 18054 A Overdue interest accrued on current accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in national currency 1806 Current accounts of state-owned legal entities operating in trade and services sectors in overdraft

• in national currency KT 18060 A Current accounts of state-owned legal entities operating in trade and services sectors in overdraft - in national currency KT 18062 A Accrued interest receivable on current accounts of state-owned legal entities operating in trade and services sectors - in national currency KT 18063 A Overdue principal on current accounts of state-owned legal entities operating in trade and services sectors in overdraft- in national currency KT 18064 A Overdue interest accrued on current accounts of state-owned legal entities operating in trade and services sector in overdraft - in national currency 1807 Current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in national currency KT 18070 A Current accounts of state-owned legal entities operating in agricultural, forestry and fishing sectors in overdraft – in national currency KT 18072 A Accrued interest receivable on current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in national currency

KT 18073 A Overdue principal on current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in national currency KT 18074 A Overdue interest accrued on current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in national currency 1808 Current accounts of state-owned legal entities operating in real estate sector in overdraft - in national currency KT 18080 A Current accounts of state-owned legal entities operating in real estate sector in overdraft - in national currency KT 18082 A Accrued interest receivable on current accounts of state-owned legal entities operating in real estate sector in overdraft - in national currency KT 18083 A Overdue principal on current accounts of state-owned legal entities operating in real estate sector – in national currency KT 18084 A Overdue interest accrued on current accounts of state-owned entities operating in real estate sector- in national currency 1809 Current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors in overdraft - in national currency KT 18090 A Current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors in overdraft – in national currency KT 18092 A Accrued interest receivables on current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors in overdraft - in national currency KT 18093 A Overdue principal on current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors in overdraft - in national currency KT 18094 A Overdue interest accrued on current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors in overdraft

• in national currency 1811 Current accounts of state-owned legal entities operating in mining sector in overdraft - in foreign currency KT 18110 A Current accounts of state-owned legal entities operating in mining sector in overdraft - in foreign currency KT 18112 A Accrued interest receivable on current accounts of state-owned legal entities operating in mining sector - in foreign currency KT 18113 A Overdue principal on current accounts of state-owned legal entities operating in mining sector - in foreign currency KT 18114 A Overdue interest accrued on current accounts of state-owned legal entities operating in mining sector in overdraft - in foreign currency 1812 Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in foreign currency KT 18120 A Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft – in foreign currency

KT 18122 A Accrued interest receivable on current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in foreign currency KT 18123 A Overdue principal on current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in foreign currency KT 18124 A Overdue interest accrued on current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in foreign currency 1813 Current accounts of state-owned legal entities operating in building and construction sector in overdraft - in foreign currency KT 18130 A Current accounts of state-owned legal entities operating in building and construction sector in overdraft - in foreign currency KT 18132 A Accrued interest receivable on current accounts of state-owned legal entities operating in building and construction sector in overdraft - in foreign currency KT 18133 A Overdue principal on current accounts of state-owned legal entities operating in building and construction sector in overdraft - in foreign currency KT 18134 A Overdue interest accrued on current accounts of state-owned legal entities operating in building and construction sector in overdraft - in foreign currency 1814 Current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency KT 18140 A Current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency KT 18142 A Accrued interest receivable on current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft – in foreign currency KT 18143 A Overdue principal on current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency KT 18144 A Overdue interest accrued on current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency 1815 Current accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in foreign currency KT 18150 A Current accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in foreign currency KT 18152 A Accrued interest receivable on current accounts of state-owned legal entities operating in transportation and communication sector in overdraft – in foreign currency KT 18153 A Overdue principal on current accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in foreign currency KT 18154 A Overdue interest accrued on current accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in foreign currency 1816 Current accounts of state-owned legal entities operating in trade and services sector in overdraft￾in foreign currency

KT 18160 A Current accounts of state-owned legal entities operating in trade and services sector in overdraft - in foreign currency KT 18162 A Accrued interest receivable on current accounts of state-owned legal entities operating in trade and services sector in overdraft – in foreign currency KT 18163 A Overdue principal on current accounts of state-owned legal entities operating in trade and services sector in overdraft in foreign currency KT 18164 A Overdue interest accrued on current accounts of state-owned legal entities operating in trade and services sector in overdraft - in foreign currency 1817 Current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in foreign currency KT 18170 A Current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in foreign currency KT 18172 A Accrued interest receivable on current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in foreign currency KT 18173 A Overdue principal on current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in foreign currency KT 18174 A Overdue interest accrued on current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in foreign currency 1818 Current accounts of state-owned legal entities operating in real estate sector in overdraft - in foreign currency KT 18180 A Current accounts of state-owned legal entities operating in real estate sector in overdraft - in foreign currency KT 18182 A Accrued interest receivable on current accounts of state-owned legal entities operating in real estate sector in overdraft - in foreign currency KT 18183 A Overdue principal on current accounts of state-owned legal entities operating in real estate sector in overdraft – in foreign currency KT 18184 A Overdue interest accrued on current accounts of state-owned legal entities operating in real estate sector in overdraft - in foreign currency 1819 Current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors in overdraft - in foreign currency KT 18190 A Current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors in overdraft - in foreign currency KT 18192 A Accrued interest receivables on current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors in overdraft - in foreign currency KT 18193 A Overdue principal on current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors in overdraft - in foreign currency KT 18194 A Overdue principal on current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors in overdraft - in foreign currency

1821 Current accounts of state-owned legal entities operating in mining sector in overdraft - in precious metals KT 18210 A Current accounts of state-owned legal entities operating in mining sector in overdraft - in precious metals KT 18212 A Accrued interest receivable on current accounts of state-owned legal entities operating in mining sector in overdraft – in precious metals KT 18213 A Overdue principal on current accounts of state-owned legal entities operating in mining sector in overdraft - in precious metals KT 18214 A Overdue interest accrued on current accounts of state-owned legal entities operating in mining sector in overdraft - in precious metals 1822 Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in precious metals KT 18220 A Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in precious metals KT 18222 A Accrued interest receivable on current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in precious metals KT 18223 A Overdue principal on current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in precious metals KT 18224 A Overdue interest accrued on current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in precious metals 1823 Current accounts of state-owned legal entities operating in building and construction sector in overdraft - in precious metals KT 18230 A Current accounts of state-owned legal entities operating in building and construction sector in overdraft - in precious metals KT 18232 A Accrued interest receivable on current accounts of state-owned legal entities operating in building and construction sector in overdraft - in precious metals KT 18233 A Overdue principal on current accounts of state-owned legal entities operating in building and construction sector in overdraft - in precious metals KT 18234 A Overdue interest accrued on current accounts of state-owned legal entities operating in building and construction sector in overdraft - in precious metals 1824 Current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in precious metals KT 18240 A Current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in precious metals KT 18242 A Accrued interest receivable on current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in precious metals KT 18243 A Overdue principal on current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in precious metals KT 18244 A Overdue interest accrued on current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in precious metals

1825 Current accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in precious metals KT 18250 A Current accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in precious metals KT 18252 A Accrued interest receivable on current accounts of state-owned legal entities operating in transportation and communication sector in overdraft – in precious metals KT 18253 A Overdue principal on current accounts of state-owned legal entities operating in transportation and communication sector in overdraft – in precious metals KT 18254 A Overdue interest accrued on current accounts of state-owned legal entities operating in transportation and communication sector in overdraft – in precious metals 1826 Current accounts of state-owned legal entities operating in trade and services sector in overdraft - in precious metals KT 18260 A Current accounts of state-owned legal entities operating in trade and services sector in overdraft - in precious metals KT 18262 A Accrued interest receivable on current accounts of state-owned legal entities operating in trade and services sector in overdraft – in precious metals KT 18263 A Overdue principal on current accounts of state-owned legal entities operating in trade and services sector in overdraft - in precious metals KT 18264 A Overdue interest accrued on current accounts of state-owned legal entities operating in trade and services sector in overdraft - in precious metals 1827 Current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in precious metals KT 18270 A Current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in precious metals KT 18272 A Accrued interest receivable on current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in precious metals KT 18273 A Overdue principal on current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in precious metals KT 18274 A Overdue interest accrued on current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in precious metals 1828 Current accounts of state-owned legal entities operating in real estate sector in overdraft - in precious metals KT 18280 A Current accounts of state-owned legal entities operating in real estate sector in overdraft - in precious metals KT 18282 A Accrued interest receivable on current accounts of state-owned legal entities operating in real estate sector in overdraft – in precious metals KT 18283 A Overdue principal on current accounts of state-owned legal entities operating in real estate sector in overdraft – in precious metals

KT 18284 A Overdue interest accrued on current accounts of state-owned legal entities operating in real estate sector in overdraft - in precious metals 1829 Current accounts of state-owned legal entities, municipalities, and public organizations, operating in other sectors in overdraft - in precious metals KT 18290 A Current accounts of state-owned legal entities, municipalities, and public organizations, operating in other sectors in overdraft - in precious metals KT 18292 A Accrued interest receivable on current accounts of state-owned operating in other sectors in overdraft - in precious metals KT 18293 A Overdue principal on current accounts of state-owned operating in other sectors in overdraft - in precious metals KT 18294 A Overdue interest accrued on current accounts of state-owned operating in other sectors in overdraft - in precious metals 1831 Short-term loans to state-owned legal entities operating in mining sector- in national currency KT 18310 A Short-term loans to state-owned legal entities operating in mining sector - in national currency KT 18312 A Accrued interest receivable on short-term loans to state-owned legal entities operating in mining sector - in national currency KT 18313 A Overdue principal on short-term loans to state-owned legal entities operating in mining sector - in national currency KT 18314 A Overdue interest accrued on short-term loans to state-owned legal entities operating in mining sector - in national currency 1832 Short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 18320 A Short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 18322 A Accrued interest receivable on short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 18323 A Overdue principal on short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 18324 A Overdue interest accrued on short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in national currency 1833 Short-term loans to state-owned legal entities operating in building and construction sector - in national currency KT 18330 A Short-term loans to state-owned legal entities operating in building and construction sector - in national currency KT 18332 A Accrued interest receivable on short-term loans to state-owned legal entities operating in building and construction sector in national currency KT 18333 A Overdue principal on short-term loans to state-owned legal entities operating in building and construction sector - in national currency

KT 18334 A Overdue interest accrued on short-term loans to state-owned legal entities operating in building and construction sector - in national currency 1834 Short-term loans to state-owned legal entities operating in industrial and manufacturing sector￾in national currency KT 18340 A Short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 18342 A Accrued interest receivable on short-term loans to state-owned legal entities operating in industrial and manufacturing sector- in national currency KT 18343 A Overdue principal on short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 18344 A Overdue interest accrued on short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in national currency 1835 Short-term loans to state-owned legal entities operating in transportation and communication sector - in national currency KT 18350 A Short-term loans to state-owned legal entities operating in transportation and communication sector - in national currency KT 18352 A Accrued interest receivable on short-term loans to state-owned legal entities operating in transportation and communication sector - in national currency KT 18353 A Overdue principal on short-term loans to state-owned legal entities operating in transportation and communication sector -in national currency KT 18354 A Overdue interest accrued on short-term loans to state-owned legal entities operating in transportation and communication sector - in national currency 1836 Short-term loans to state-owned legal entities operating in trade and services sector - in national currency KT 18360 A Short-term loans to state-owned legal entities operating in trade and services sector

• in national currency KT 18362 A Accrued interest receivable on short-term loans to state-owned legal entities operating in trade and services sector - in national currency KT 18363 A Overdue principal on short-term loans to state-owned legal entities operating in trade and services sector - in national currency KT 18364 A Overdue interest accrued on short-term loans to state-owned legal entities operating in trade and services sector - in national currency 1837 Short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector
• in national currency KT 18370 A Short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector -in national currency KT 18372 A Accrued interest receivable on short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in national currency KT 18373 A Overdue principal on short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in national currency

KT 18374 A Overdue interest accrued on short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in national currency 1838 Short-term loans to state-owned legal entities operating in real estate sector - in national currency KT 18380 A Short-term loans to state-owned legal entities operating in real estate sector - in national currency KT 18382 A Accrued interest receivable on short-term loans to state-owned legal entities operating in real estate sector - in national currency KT 18383 A Overdue principal on short-term loans to state-owned legal entities operating in real estate sector - in national currency KT 18384 A Overdue interest accrued on short-term loans to state-owned legal entities operating in real estate sector - in national currency 1839 Short-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in national currency KT 18390 A Short-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in national currency KT 18392 A Accrued interest receivable on short-term loans to state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency KT 18393 A Overdue principal on short-term loans to state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency KT 18394 A Overdue interest accrued on short-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in national currency 1841 Short-term loans to state-owned legal entities operating in mining sector - in foreign currency KT 18410 A Short-term loans to state-owned legal entities operating in mining sector - in foreign currency KT 18412 A Accrued interest receivable on short-term loans to state-owned legal entities operating in mining sector - in foreign currency KT 18413 A Overdue principal on short-term loans to state-owned legal entities operating in mining sector – in foreign currency KT 18414 A Overdue interest accrued on short-term loans to state-owned legal entities operating in mining sector - in foreign currency 1842 Short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 18420 A Short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 18422 A Accrued interest receivable on short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency

KT 18423 A Overdue principal on short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 18424 A Overdue interest accrued on short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency 1843 Short-term loans to state-owned operating in building and construction sector - in foreign currency KT 18430 A Short-term loans to state-owned operating in building and construction sector - in foreign currency KT 18432 A Accrued interest receivable on short-term loans to state-owned operating in building and construction sector - in foreign currency KT 18433 A Overdue principal on short-term loans to state-owned operating in building and construction sector in foreign currency KT 18434 A Overdue interest accrued on short-term loans to state-owned operating in building and construction sector - in foreign currency 1844 Short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 18440 A Short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 18442 A Accrued interest receivable on short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 18443 A Overdue short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 18444 A Overdue interest accrued on short-term loans to state-owned legal entities operating in industrial and manufacturing sector - inforeign currency 1845 Short-term loans to state-owned legal entities operating in transportation and communication sector - in foreign currency KT 18450 A Short-term loans to state-owned legal entities operating in transportation and communication sector - in foreign currency KT 18452 A Accrued interest receivable on short-term loans to state-owned legal entities operating in transportation and communication sector - in foreign currency KT 18453 A Overdue principal on short-term loans to state-owned legal entities operating in transportation and communication sector - in foreign currency KT 18454 A Overdue interest accrued on short-term loans to state-owned legal entities operating in transportation and communication sector - in foreign currency 1846 Short-term loans to state-owned legal entities operating in trade and services - in foreign currency KT 18460 A Short-term loans to state-owned legal entities operating in trade and services sector

• in foreign currency KT 18462 A Accrued interest receivable on short-term loans to state-owned legal entities operating in trade and services sector - in foreign currency

KT 18463 A Overdue principal on short-term loans to state-owned legal entities operating in trade and services - inforeign currency KT 18464 A Overdue interest accrued on short-term loans to state-owned legal entities operating in trade and services - in foreign currency 1847 Short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector

• in foreign currency KT 18470 A Short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in foreign currency KT 18472 A Accrued interest receivable on short-term loans to state-owned legal entities operating in agricultural, forestry and fishing - in foreign currency KT 18473 A Overdue principal on short-term loans to state-owned legal entities operating in agricultural, forestry and fishing - in foreign currency KT 18474 A Overdue interest accrued on short-term loans to state-owned legal entities operating in agricultural, forestry and fishing - in foreign currency 1848 Short-term loans to state-owned legal entities operating in real estate sector - in foreign currency KT 18480 A Short-term loans to state-owned legal entities operating in real estate sector - in foreign currency KT 18482 A Accrued interest receivable on short-term loans to state-owned legal entities operating in real estate sector - in foreign currency KT 18483 A Overdue principal on short-term loans to state-owned legal entities operating in real estate sector - in foreign currency KT 18484 A Overdue interest accrued on short-term loans to state-owned legal entities operating in real estate sector - in foreign currency 1849 Short-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in foreign currency KT 18490 A Short-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in foreign currency KT 18492 A Accrued interest receivable on short-term loans to state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency KT 18493 A Overdue principal on short-term loans to state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency KT 18494 A Overdue interest accrued on short-term loans to state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency 1851 Short-term loans to state-owned legal entities operating in mining sector - in precious metals KT 18510 A Short-term loans to state-owned legal entities operating in mining sector - in precious metals KT 18512 A Accrued interest receivable on short-term loans to state-owned legal entities operating in mining sector - in precious metals

KT 18513 A Overdue principal on short-term loans to state-owned legal entities operating in mining sector in precious metals KT 18514 A Overdue interest accrued on short-term loans to state-owned legal entities operating in mining sector in precious metals 1852 Short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 18520 A Short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 18522 A Accrued interest receivable on short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 18523 A Overdue principal on short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 18524 A Overdue interest accrued on short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals 1853 Short-term loans to state-owned legal entities operating in building and construction sector - in precious metals KT 18530 A Short-term loans to state-owned legal entities operating in building and construction sector - in precious metals KT 18532 A Accrued interest receivable on short-term loans to state-owned legal entities operating in building and construction sector - inprecious metals KT 18533 A Overdue principal on short-term loans to state-owned legal entities operating in building and construction sector in precious metals KT 18534 A Overdue interest accrued on short-term loans to state-owned legal entities operating in building and construction sector in precious metals 1854 Short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 18540 A Short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 18542 A Accrued interest receivable on short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 18543 A Overdue principal on short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 18544 A Overdue interest accrued on short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in precious metals 1855 Short-term loans to state-owned legal entities operating in transportation and communication sector - in precious metals KT 18550 A Short-term loans to state-owned legal entities operating in transportation and communication sector - in precious metals KT 18552 A Accrued interest receivable on short-term loans to state-owned legal entities operating in transportation and communication sector - in precious metals

KT 18553 A Overdue principal on short-term loans to state-owned legal entities operating in transportation and communication sector -in precious metals KT 18554 A Overdue interest accrued on short-term loans to state-owned legal entities operating in transportation and communication sector - in precious metals 1856 Short-term loans to state-owned legal entities operating in trade and services sector - in precious metals KT 18560 A Short-term loans to state-owned legal entities operating in trade and services sector

• in precious metals KT 18562 A Accrued interest receivable on short-term loans to state-owned legal entities operating in trade and services sector - in precious metals KT 18563 A Overdue principal on short-term loans to state-owned legal entities operating in trade and services sector - inprecious metals KT 18564 A Overdue interest accrued on short-term loans to state-owned legal entities operating in trade and services sector - in precious metals 1857 Short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector
• in precious metals KT 18570 A Short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in precious metals KT 18572 A Accrued interest receivable on short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in precious metals KT 18573 A Overdue principal on short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in precious metals KT 18574 A Overdue interest accrued on short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in precious metals 1858 Short-term loans to state-owned legal entities operating in real estate sector - in precious metals KT 18580 A Short-term loans to state-owned legal entities operating in real estate sector - in precious metals KT 18582 A Accrued interest receivable on short-term loans to state-owned legal entities operating in real estate sector - in precious metals KT 18583 A Overdue principal on short-term loans to state-owned legal entities operating in real estate sector - inprecious metals KT 18584 A Overdue interest accrued on short-term loans to state-owned legal entities operating in real estate sector - in precious metals 1859 Short-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in precious metals KT 18590 A Short-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in precious metals KT 18592 A Accrued interest receivables on short-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in precious metals

KT 18593 A Overdue principal on short-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in precious metals KT 18594 A Overdue interest accrued on short-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in precious metals 1861 Long-term loans to state-owned legal entities operating in mining sector - in national currency KT 18610 A Long-term loans to state-owned legal entities operating in mining sector - in national currency KT 18612 A Accrued interest receivable on long-term loans to state-owned legal entities operating in mining sector -in national currency KT 18613 A Overdue principal on long-term loans to state-owned legal entities operating in mining sector – in national currency KT 18614 A Overdue interest accrued on long-term loans to state-owned legal entities operating in mining sector - in national currency 1862 Long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in national currency - in national currency KT 18620 A Long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in national currency -in national currency KT 18622 A Accrued interest receivable on long-term loans to state-owned legal entities operating in energy, gas, steam, and water - in national currency KT 18623 A Overdue principal on long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 18624 A Overdue interest accrued on long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in national currency 1863 Long-term loans to state-owned legal entities operating in building and construction sector - in national currency KT 18630 A Long-term loans to state-owned legal entities operating in building and construction sector - in national currency KT 18632 A Accrued interest receivable on long-term loans to state-owned legal entities operating in building and construction sector - in national currency KT 18633 A Overdue principal on long-term loans to state-owned legal entities operating in building and construction sector in national currency KT 18634 A Overdue interest accrued on long-term loans to state-owned legal entities operating in building and construction sector - in national currency 1864 Long-term loans to state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 18640 A Long-term loans to state-owned legal entities operating in industrial and manufacturing sector - in national currency

KT 18642 A Accrued interest receivable on long-term loans to state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 18643 A Overdue principal on long-term loans to state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 18644 A Overdue interest accrued on long-term loans to state-owned legal entities operating in industrial and manufacturing sector -in national currency 1865 Long-term loans to state-owned legal entities operating in transportation and communication sector - in national currency KT 18650 A Long-term loans to state-owned legal entities operating in transportation and communication sector - in national currency KT 18652 A Accrued interest receivable on long-term loans to state-owned legal entities operating in transportation and communication sector - in national currency KT 18653 A Overdue principal on long-term loans to state-owned legal entities operating in transportation and communication sector -in national currency KT 18654 A Overdue interest accrued on long-term loans to state-owned legal entities operating in transportation and communication sector - innational currency 1866 Long-term loans to state-owned legal entities operating in trade and services - in national currency KT 18660 A Long-term loans to state-owned legal entities operating in trade and services - in national currency KT 18662 A Accrued interest receivable on long-term loans to state-owned legal entities operating in trade and services sector - in national currency KT 18663 A Overdue principal on long-term loans to state-owned legal entities operating in trade and services sector -in national currency KT 18664 A Overdue interest accrued on long-term loans to state-owned legal entities operating in trade and services sector -in national currency 1867 Long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector

• in national currency KT 18670 A Long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in national currency KT 18672 A Accrued interest receivable on long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in national currency KT 18673 A Overdue principal on long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in national currency KT 18674 A Overdue interest accrued on long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in national currency 1868 Long-term loans to state-owned legal entities operating in real estate sector - in national currency KT 18680 A Long-term loans to state-owned legal entities operating in real estate sector - in national currency KT 18682 A Accrued interest receivable on long-term loans to state-owned legal entities operating in real estate sector - in national currency

KT 18683 A Overdue principal on long-term loans to state-owned legal entities operating in real estate sector -in national currency KT 18684 A Overdue interest accrued on long-term loans to state-owned legal entities operating in real estate sector - innational currency 1869 Long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in national currency KT 18690 A Long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in national currency KT 18692 A Accrued interest receivable on long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in national currency KT 18693 A Overdue principal on long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in national currency KT 18694 A Overdue interest accrued on long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in national currency 1871 Long-term loans to state-owned legal entities operating in mining sector - in foreign currency KT 18710 A Long-term loans to state-owned legal entities operating in mining sector - in foreign currency KT 18712 A Accrued interest receivable on long-term loans to state-owned legal entities operating in mining sector -in foreign currency KT 18713 A Overdue principal on long-term loans to state-owned legal entities operating in mining sector – in foreign currency KT 18714 A Overdue interest accrued on long-term loans to state-owned legal entities operating in mining sector - in foreign currency 1872 Long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency KT 18720 A Long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency KT 18722 A Accrued interest receivables on Long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency KT 18723 A Overdue principal on Long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 18724 A Overdue interest accrued on Long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency 1873 Long-term loans to state-owned legal entities operating in building and construction sector- in foreign currency KT 18730 A Long-term loans to state-owned legal entities operating in building and construction sector - in foreign currency

KT 18732 A Accrued interest receivable on long-term loans to state-owned legal entities operating in building and construction -in foreign currency KT 18733 A Overdue principal on long-term loans to state-owned legal entities operating in building and construction - in foreign currency KT 18734 A Overdue interest accrued on long-term loans to state-owned legal entities operating in building and construction sector - in foreign currency 1874 Long-term loans to state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 18740 A Long-term loans to state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 18742 A Accrued interest receivable on long-term loans to state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 18743 A Overdue principal on long-term loans to state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 18744 A Overdue interest accrued on long-term loans to state-owned legal entities operating in industrial and manufacturing sector - inforeign currency 1875 Long-term loans to state-owned legal entities operating in transportation and communication sector - in foreign currency KT 18750 A Long-term loans to state-owned legal entities operating in transportation and communication sector - in foreign currency KT 18752 A Accrued interest receivable on long-term loans to state-owned legal entities operating in transportation and communication sector- in foreign currency KT 18753 A Overdue principal on long-term loans to state-owned legal entities operating in transportation and communication sector - in foreign currency KT 18754 A Overdue interest accrued on long-term loans to state-owned legal entities operating in transportation and communication sector - inforeign currency 1876 Long-term loans to state-owned legal entities operating in trade and services - in foreign currency KT 18760 A Long-term loans to state-owned legal entities operating in trade and services - in foreign currency - in foreign currency KT 18762 A Accrued interest receivables on long-term loans to state-owned legal entities operating in trade and services - in foreign currency KT 18763 A Overdue principal on long-term loans to state-owned legal entities operating in trade and services - in foreign currency KT 18764 A Overdue interest accrued on long-term loans to state-owned legal entities operating in trade and services -in foreign currency 1877 Long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector

• in foreign currency KT 18770 A Long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in foreign currency

KT 18772 A Accrued interest receivable on long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in foreign currency KT 18773 A Overdue principal on long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in foreign currency KT 18774 A Overdue interest accrued on long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in foreign currency 1878 Long-term loans to state-owned legal entities operating in real estate sector - in foreign currency KT 18780 A Long-term loans to state-owned legal entities operating in real estate sector - in foreign currency KT 18782 A Accrued interest receivable on long-term loans to state-owned legal entities operating in real estate sector - in foreign currency KT 18783 A Overdue principal on long-term loans to state-owned legal entities operating in real estate sector - in foreign currency KT 18784 A Overdue interest accrued on long-term loans to state-owned legal entities operating in real estate sector - inforeign currency 1879 Long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in foreign currency KT 18790 A Long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in foreign currency KT 18792 A Accrued interest receivables on long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in foreign currency KT 18793 A Overdue principal on long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in foreign currency KT 18794 A Overdue interest accrued on long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in foreign currency 1881 Long-term loans to state-owned legal entities operating in mining sector - in precious metals KT 18810 A Long-term loans to state-owned legal entities operating in mining sector - in precious metals KT 18812 A Accrued interest receivable on long-term loans to state-owned legal entities operating in mining sector -in precious metals KT 18813 A Overdue principal on long-term loans to state-owned legal entities operating in mining sector - in precious metals KT 18814 A Overdue interest accrued on long-term loans to legal entities operating in mining sector - in precious metals 1882 Long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 18820 A Long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals

KT 18822 A Accrued interest receivable on long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 18823 A Overdue principal on long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 18824 A Overdue interest accrued on long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals 1883 Long-term loans to state-owned legal entities operating in building and construction sector - in precious metals KT 18830 A Long-term loans to state-owned legal entities operating in building and construction sector - in precious metals KT 18832 A Accrued interest receivable on long-term loans to state-owned legal entities operating in building and construction sector -in precious metals KT 18833 A Overdue principal on long-term loans to state-owned legal entities operating in building and construction sector - in precious metals KT 18834 A Overdue interest accrued on long-term loans to state-owned legal entities operating in mining sector - in precious metals 1884 Long-term loans to state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 18840 A Long-term loans to state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 18842 A Accrued interest receivable on long-term loans to state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 18843 A Overdue principal on long-term loans to state-owned legal entities operating in industrial and manufacturing sector - inprecious metals KT 18844 A Overdue interest accrued on long-term loans to state-owned legal entities operating in industrial and manufacturing sector - inprecious metals 1885 Long-term loans to state-owned legal entities operating in transportation and communication sector - in precious metals KT 18850 A Long-term loans to state-owned legal entities operating in transportation and communication sector - in precious metals KT 18852 A Accrued interest receivable on long-term loans to state-owned legal entities operating in transportation and communication sector - in precious metals KT 18853 A Overdue principal on long-term loans to state-owned legal entities operating in transportation and communication sector - in precious metals KT 18854 A Overdue interest accrued on long-term loans to state-owned legal entities operating in transportation and communication sector - inprecious metals 1886 Long-term loans to state-owned legal entities operating in trade and services sector - in precious metals KT 18860 A Long-term loans to state-owned legal entities operating in trade and services sector

• in precious metals

KT 18862 A Accrued interest receivable on long-term loans to state-owned legal entities operating in trade and services sector - in precious metals KT 18863 A Overdue principal on long-term loans to state-owned legal entities operating in trade and services sector - in precious metals KT 18864 A Overdue interest accrued on long-term loans to state-owned legal entities operating in trade and services sector - inprecious metals 1887 Long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector

• in precious metals KT 18870 A Long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in precious metals KT 18872 A Accrued interest receivable on long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in precious metals KT 18873 A Overdue principal on long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in precious metals KT 18874 A Overdue interest accrued on long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in precious metals 1888 Long-term loans to state-owned legal entities operating in real estate sector - in precious metals KT 18880 A Long-term loans to state-owned legal entities operating in real estate sector - in precious metals KT 18882 A Accrued interest receivable on long-term loans to state-owned legal entities operating in real estate sector - in precious metals KT 18883 A Overdue principal on long-term loans to state-owned legal entities operating in real estate sector - in precious metals KT 18884 A Overdue interest accrued on long-term loans to state-owned legal entities operating in real estate sector - in precious metals 1889 Long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in precious metals KT 18890 A Long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in precious metals KT 18892 A Accrued interest receivables on long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in precious metals KT 18893 A Overdue principal on long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in precious metals KT 18894 A Overdue interest accrued on long-term loans to state-owned legal entities, municipalities, and public organizations, operating in other sectors - in precious metals 1891 Impairment allowance on loans to state-owned legal entities, municipalities, and public organizations - in national currency

KT 18910 K-A Impairment allowance on loans to state-owned legal entities, municipalities, and public organizations - in national currency 1896 Adjustments on loans to state-owned legal entities, municipalities, and public organizations - in national currency KT 18960 A Positive adjustments on loans to state-owned legal entities, municipalities, and public organizations - in national currency KT 18961 K-A Negative adjustments on loans to state-owned legal entities, municipalities, and public organizations - in national currency 1897 Adjustments on loans to state-owned legal entities, municipalities, and public organizations - in foreign currency KT 18970 A Positive adjustments on loans to state-owned legal entities, municipalities, and public organizations - in foreign currency KT 18971 K-A Negative adjustments on loans to state-owned legal entities, municipalities, and public organizations - in foreign currency 1898 Adjustments on loans to state-owned legal entities, municipalities, and public organizations - in precious metals KT 18980 A Positive adjustments on loans to state-owned legal entities, municipalities, and public organizations - in precious metals KT 18981 K-A Negative adjustments on loans to state-owned legal entities, municipalities, and public organizations - in precious metals 20 LOANS TO NON-STATE-OWNED LEGAL ENTITIES 2001 Current accounts of resident non-state-owned legal entities operating in mining sector in overdraft- in national currency KT 20010 A Current accounts of resident non-state-owned legal entities operating in mining sector in overdraft - in national currency KT 20012 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in mining sector in overdraft - in national currency KT 20013 A Overdue principal on current accounts of resident non-state-owned legal entities operating in mining sector in overdraft - innational currency KT 20014 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in mining sector in overdraft - in national currency KT 20015 A Current accounts of non-resident non-state-owned legal entities operating in mining sector in overdraft - in national currency KT 20017 A Accrued interest receivable on current accounts of non-resident non-state-owned legal entities operating in mining sector - in national currency KT 20018 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in mining sector in overdraft - in national currency KT 20019 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in mining sector in overdraft - in national currency

2002 Current accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in national currency KT 20020 A Current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in national currency KT 20022 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in national currency KT 20023 A Overdue principal on current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in national currency KT 20024 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in national currency KT 20025 A Current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft- in national currency KT 20027 A Accrued interest receivable on current accounts of non-resident non-state￾owned legal entities operating in energy, gas, steam, and water sector in overdraft - in national currency KT 20028 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in national currency KT 20029 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft

• in national currency 2003 Current accounts of non-state-owned legal entities operating in building and construction sector in overdraft - in national currency KT 20030 A Current accounts of resident non-state-owned legal entities operating in building and construction sector in overdraft - in national currency KT 20032 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in building and construction sector in overdraft - in national currency KT 20033 A Overdue principal on current accounts of resident non-state-owned legal entities operating in building and construction sector in overdraft - innational currency KT 20034 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in building and construction sector in overdraft - in national currency KT 20035 A Current accounts of non-resident non-state-owned legal entities operating in building and construction sector in overdraft - in national currency KT 20037 A Accrued interest receivable on current accounts of non-resident non-state-owned legal entities operating in building and construction sector in overdraft - in national currency KT 20038 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in building and construction sector in overdraft - in national currency

KT 20039 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in building and construction sector in overdraft - in national currency 2004 Current accounts of non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in national currency KT 20040 A Current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in national currency KT 20042 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in national currency KT 20043 A Overdue principal on current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft -in national currency KT 20044 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - innational currency KT 20045 A Current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in national currency KT 20047 A Accrued interest receivable on current accounts of non-resident non-state￾owned legal entities operating in industrial and manufacturing sector in overdraft - in national currency KT 20048 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in national currency KT 20049 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in national currency 2005 Current accounts of non-state-owned legal entities operating in transportation and communication sector in overdraft - in national currency KT 20050 A Current accounts of resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in national currency KT 20052 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in transportation and communication sector in overdraft

• innational currency KT 20053 A Overdue principal on current accounts of resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in national currency KT 20054 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in national currency KT 20055 A Current accounts of non-resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in national currency KT 20057 A Accrued interest receivable on current accounts of non-resident non-state￾owned legal entities operating in transportation and communication sector in overdraft - in national currency

KT 20058 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in national currency KT 20059 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in transportation and communication sector in overdraft

• in national currency 2006 Current accounts of non-state-owned legal entities operating in trade and services sector in overdraft - in national currency KT 20060 A Current accounts of resident non-state-owned legal entities operating in trade and services sector in overdraft - in national currency KT 20062 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in trade and services sector in overdraft - in national currency KT 20063 A Overdue principal on current accounts of resident non-state-owned legal entities operating in trade and services sector in overdraft- in national currency KT 20064 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in trade and services sector in overdraft - innational currency KT 20065 A Current accounts of non-resident non-state-owned legal entities operating in trade and services sector in overdraft- in national currency KT 20067 A Accrued interest receivable on current accounts of non-resident non-state￾owned legal entities operating in trade and services sector in overdraft - in national currency KT 20068 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in trade and services sector in overdraft - in national currency KT 20069 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in trade and services sector in overdraft - in national currency 2007 Current accounts of non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in national currency KT 20070 A Current accounts of resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in national currency KT 20072 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in national currency KT 20073 A Overdue principal on current accounts of resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in national currency KT 20074 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in national currency KT 20075 A Current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in national currency KT 20077 A Accrued interest receivable on current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in national currency

KT 20078 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in national currency KT 20079 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in national currency 2008 Current accounts of non-state-owned legal entities operating in real estate sector in overdraft￾in national currency KT 20080 A Current accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - in national currency KT 20082 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - in national currency KT 20083 A Overdue principal on current accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - in national currency KT 20084 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - in national currency KT 20085 A Current accounts of non-resident non-state-owned legal entities operating in real estate sector in overdraft - in national currency KT 20087 A Accrued interest receivable on current accounts of non-resident non-state-owned legal entities operating in real estate sector in overdraft- in national currency KT 20088 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in real estate sector in overdraft - in national currency KT 20089 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in real estate sector in overdraft - in national currency 2009 Current accounts of non-state-owned legal entities operating in other sectors in overdraft- in national currency KT 20090 A Current accounts of resident non-state-owned legal entities operating in other sectors in overdraft - in national currency KT 20092 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in other sectors in overdraft in national currency KT 20093 A Overdue principal on current accounts of resident non-state-owned legal entities operating in other sectors in overdraft- in national currency KT 20094 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in other sectors in overdraft - in national currency KT 20095 A Current accounts of non-resident non-state-owned legal entities operating in other sectors in overdraft - in national currency KT 20097 A Accrued interest receivable on current accounts of non-resident non-state-owned legal entities operating in other sectors in overdraft - innational currency KT 20098 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in other sectors in overdraft - in national currency KT 20099 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in other sectors in overdraft - in national currency

2011 Current accounts of non-state-owned legal entities operating in mining sector in overdraft - in foreign currency KT 20110 A Current accounts of resident non-state-owned legal entities operating in mining sector in overdraft - in foreign currency KT 20112 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in mining sector in overdraft - in foreign currency KT 20113 A Overdue principal on current accounts of resident non-state-owned legal entities operating in mining sector in overdraft - in foreign currency KT 20114 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in mining sector in overdraft - inforeign currency KT 20115 A Current accounts of non-resident non-state-owned legal entities operating in mining sector in overdraft - in foreign currency KT 20117 A Accrued interest receivable on current accounts of non-resident non-state￾owned legal entities operating in mining sector in overdraft - in foreign currency KT 20118 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in mining sector in overdraft - in foreign currency KT 20119 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in mining sector in overdraft - in foreign currency 2012 Current accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in foreign currency KT 20120 A Current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in foreign currency KT 20122 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in foreign currency KT 20123 A Overdue principal on current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft- in foreign currency KT 20124 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in foreign currency KT 20125 A Current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in foreign currency KT 20127 A Accrued interest receivable on current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in foreign currency KT 20128 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in foreign currency KT 20129 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in foreign currency

2013 Current accounts of non-state-owned legal entities operating in building and construction sector in overdraft - in foreign currency KT 20130 A Current accounts of resident non-state-owned legal entities operating in building and construction sector in overdraft - in foreign currency KT 20132 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in building and construction sector in overdraft -in foreign currency KT 20133 A Overdue principal on current accounts of resident non-state-owned legal entities operating in building and construction sector in overdraft - in foreign currency KT 20134 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in building and construction sector in overdraft - in foreign currency KT 20135 A Current accounts of non-resident non-state-owned legal entities operating in building and construction sector in overdraft - in foreign currency KT 20137 A Accrued interest receivable on current accounts of non-resident non-state-owned legal entities operating in building and construction sector in overdraft - in foreign currency KT 20138 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in building and construction sector in overdraft - in foreign currency KT 20139 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in building and construction sector in overdraft - in foreign currency 2014 Current accounts of non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency KT 20140 A Current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency KT 20142 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency KT 20143 A Overdue principal on current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency KT 20144 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency KT 20145 A Current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency KT 20147 A Accrued interest receivable on current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency KT 20148 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency

KT 20149 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency 2015 Current accounts of non-state-owned legal entities operating in transportation and communication sector in overdraft - in foreign currency KT 20150 A Current accounts of resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in foreign currency KT 20152 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in transportation and communication sector in overdraft -in foreign currency KT 20153 A Overdue principal on current accounts of resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in foreign currency KT 20154 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in foreign currency KT 20155 A Current accounts of non-resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in foreign currency KT 20157 A Accrued interest receivable on current accounts of non-resident non-state￾owned legal entities operating in transportation and communication sector in overdraft - in foreign currency KT 20158 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in foreign currency KT 20159 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in transportation and communication sector in overdraft

• in foreign currency 2016 Current accounts of non-state-owned legal entities operating in trade and services sector in overdraft - in foreign currency KT 20160 A Current accounts of resident non-state-owned legal entities operating in trade and services sector in overdraft - in foreign currency KT 20162 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in trade and services sector in overdraft - in foreign currency KT 20163 A Overdue principal on current accounts of resident non-state-owned legal entities operating in trade and services sector in overdraft-in foreign currency KT 20164 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in trade and services sector in overdraft -in foreign currency KT 20165 A Current accounts of non-resident non-state-owned legal entities operating in trade and services sector in overdraft - in foreign currency KT 20167 A Accrued interest receivable on current accounts of non-resident non-state-owned legal entities operating in trade and services sector in overdraft- in foreign currency KT 20168 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in trade and services sector in overdraft - in foreign currency

KT 20169 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in trade and services sector in overdraft - in foreign currency 2017 Current accounts of non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in foreign currency KT 20170 A Current accounts of resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in foreign currency KT 20172 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in foreign currency KT 20173 A Overdue principal on current accounts of resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in foreign currency KT 20174 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in foreign currency KT 20175 A Current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in foreign currency KT 20177 A Accrued interest receivable on current accounts of non-resident non-state￾owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in foreign currency KT 20178 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in foreign currency KT 20179 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in foreign currency 2018 Current accounts of non-state-owned legal entities operating in real estate sector in overdraft￾in foreign currency KT 20180 A Current accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - in foreign currency KT 20182 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - in foreign currency KT 20183 A Overdue principal on current accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - in foreign currency KT 20184 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - inforeign currency KT 20185 A Current accounts of non-resident non-state-owned legal entities operating in real estate sector in overdraft - in foreign currency KT 20187 A Accrued interest receivable on current accounts of non-resident non-state￾owned legal entities operating in real estate sector in overdraft - in foreign currency KT 20188 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in real estate sector in overdraft - in foreign currency

KT 20189 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in real estate sector in overdraft - in foreign currency 2019 Current accounts of non-state-owned legal entities operating in other sectors in overdraft - in foreign currency KT 20190 A Current accounts of resident non-state-owned legal entities operating in other sectors in overdraft - in foreign currency KT 20192 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in other sectors in overdraft - in foreign currency KT 20193 A Overdue principal on current accounts of resident non-state-owned legal entities operating in other sectors in overdraft in foreign currency KT 20194 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in other sectors in overdraft – in foreign currency KT 20195 A Current accounts of non-resident non-state-owned legal entities operating in other sectors in overdraft - in foreign currency KT 20197 A Accrued interest receivable on current accounts of non-resident non-state-owned legal entities operating in other sectors in overdraft - in foreign currency KT 20198 A Overdue principal on current accounts of non-resident non-state-owned legal entities operating in other sectors in overdraft - in foreign currency KT 20199 A Overdue interest accrued on current accounts of non-resident non-state-owned legal entities operating in other sectors in overdraft - in foreign currency 2021 Current accounts of non-state-owned legal entities operating in mining sector in overdraft - in precious metals KT 20210 A Current accounts of resident non-state-owned legal entities operating in mining sector in overdraft - in precious metals KT 20212 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in mining sector in overdraft - inprecious metals KT 20213 A Overdue principal on current accounts of resident non-state-owned legal entities operating in mining sector in overdraft - inprecious metals KT 20214 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in mining sector in overdraft - in precious metals 2022 Current accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in precious metals KT 20220 A Current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in precious metals KT 20222 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in precious metals KT 20223 A Overdue principal on current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in precious metals KT 20224 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in precious

metals 2023 Current accounts of non-state-owned legal entities operating in building and construction sector in overdraft - in precious metals KT 20230 A Current accounts of resident non-state-owned legal entities operating in building and construction sector in overdraft - in precious metals KT 20232 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in building and construction sector in overdraft - in precious metals KT 20233 A Overdue principal on current accounts of resident non-state-owned legal entities operating in building and construction sector in overdraft - in precious metals KT 20234 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in building and construction sector in overdraft - in precious metals 2024 Current accounts of non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in precious metals KT 20240 A Current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in precious metals KT 20242 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in precious metals KT 20243 A Overdue principal on current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in precious metals KT 20244 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in precious metals 2025 Current accounts of non-state-owned legal entities operating in transportation and communication sector in overdraft - in precious metals KT 20250 A Current accounts of resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in precious metals KT 20252 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in transportation and communication sector in overdraft

• in precious metals KT 20253 A Overdue principal on current accounts of resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in precious metals KT 20254 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in precious metals 2026 Current accounts of non-state-owned legal entities operating in trade and services sector in overdraft - in precious metals KT 20260 A Current accounts of resident non-state-owned legal entities operating in trade and services sector in overdraft - in precious metals

KT 20262 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in trade and services sector in overdraft - in precious metals KT 20263 A Overdue principal on current accounts of resident non-state-owned legal entities operating in trade and services sector in overdraft - in precious metals KT 20264 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in trade and services sector in overdraft - in precious metals 2027 Current accounts of non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in precious metals KT 20270 A Current accounts of resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in precious metals KT 20272 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in precious metals KT 20273 A Overdue principal on current accounts of resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in precious metals KT 20274 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in agriculture, forestry, or fishing sector in overdraft - in precious metals 2028 Current accounts of non-state-owned legal entities operating in real estate sector in overdraft - in precious metals KT 20280 A Current accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - in precious metals KT 20282 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - in precious metals KT 20283 A Overdue principal on current accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - in precious metals KT 20284 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - in precious metals 2029 Current accounts of non-state-owned legal entities operating in other sectors in overdraft- in precious metals KT 20290 A Current accounts of resident non-state-owned legal entities operating in other sectors in overdraft - in precious metals KT 20292 A Accrued interest receivable on current accounts of resident non-state-owned legal entities operating in other sectors in overdraft – in precious metals KT 20293 A Overdue principal on current accounts of resident non-state-owned legal entities operating in other sectors in overdraft – in precious metals KT 20294 A Overdue interest accrued on current accounts of resident non-state-owned legal entities operating in other sectors in overdraft in precious metals 2031 Short-term loans to non-state-owned legal entities operating in mining sector - in national

currency KT 20310 A Short-term loans to resident non-state-owned legal entities operating in mining sector - in national currency KT 20312 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in mining sector - in national currency KT 20313 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in mining sector- in national currency KT 20314 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in mining - in national currency KT 20315 A Short-term loans to non-resident non-state-owned legal entities operating in mining sector - in national currency KT 20317 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in mining sector - in national currency KT 20318 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in mining sector - in national currency KT 20319 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in mining sector - in national currency 2032 Short-term loans to non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20320 A Short-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20322 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20323 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20324 A overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20325 A Short-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20327 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20328 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20329 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency 2033 Short-term loans to non-state-owned legal entities operating in building and construction sector- in national currency KT 20330 A Short-term loans to resident non-state-owned legal entities operating in building and construction sector - in national currency KT 20332 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in building and construction sector - in national currency

KT 20333 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in building and construction - in national currency KT 20334 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in building and construction sector - in national currency KT 20335 A Short-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in national currency KT 20337 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in building and construction sector- in national currency KT 20338 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in national currency KT 20339 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in national currency 2034 Short-term loans to non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20340 A Short-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20342 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20343 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20344 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20345 A Short-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20347 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20348 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20349 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency 2035 Short-term loans to non-state-owned legal entities operating in transportation and communication sector - in national currency KT 20350 A Short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 20352 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 20353 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 20354 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in national currency

KT 20355 A Short-term loans to non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 20357 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 20358 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 20359 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency 2036 Short-term loans to non-state-owned legal entities operating in trade and services sector - in national currency KT 20360 A Short-term loans to resident non-state-owned legal entities operating in trade and services sector - in national currency KT 20362 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in trade and services sector - in national currency KT 20363 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in trade and services sector - in national currency KT 20364 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in trade and services sector - in national currency KT 20365 A Short-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in national currency KT 20367 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in national currency KT 20368 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in national currency KT 20369 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in national currency 2037 Short-term loans to non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20370 A Short-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20372 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20373 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20374 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20375 A Short-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20377 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency

KT 20378 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20379 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency 2038 Short-term loans to non-state-owned legal entities operating in real estate sector - in national currency KT 20380 A Short-term loans to resident non-state-owned legal entities operating in real estate sector - in national currency KT 20382 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in real estate sector - in national currency

KT 20383 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in real estate sector - in national currency KT 20384 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in real estate sector - in national currency KT 20385 A Short-term loans to non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 20387 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 20388 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 20389 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in real estate sector - in national currency 2039 Short-term loans to non-state-owned legal entities operating in other sectors - in national currency KT 20390 A Short-term loans to resident non-state-owned legal entities operating in other sectors - in national currency KT 20392 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in other sectors - in national currency KT 20393 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in other sectors - in national currency KT 20394 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in other sectors - in national currency KT 20395 A Short-term loans to non-resident non-state-owned legal entities operating in other sectors - in national currency KT 20397 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in other sectors - in national currency KT 20398 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in other sectors - in national currency KT 20399 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in other sectors - in national currency 2041 Short-term loans to non-state-owned legal entities operating in mining sector - in foreign currency KT 20410 A Short-term loans to resident non-state-owned legal entities operating in mining sector - in foreign currency KT 20412 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in mining sector - in foreign currency KT 20413 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in mining sector - in foreign currency KT 20414 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in mining sector - in foreign currency KT 20415 A Short-term loans to non-resident non-state-owned legal entities operating in mining sector - in foreign currency KT 20417 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in mining sector - in foreign currency

KT 20418 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in mining sector- in foreign currency KT 20419 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in mining sector - in foreign currency 2042 Short-term loans to non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 20420 A Short-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 20422 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 20423 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 20424 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 20425 A Short-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 20427 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 20428 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 20429 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency 2043 Short-term loans to non-state-owned legal entities operating in building and construction sector￾in foreign currency KT 20430 A Short-term loans to resident non-state-owned legal entities operating in building and construction sector - in foreign currency KT 20432 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in building and construction sector - in foreign currency KT 20433 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in building and construction sector - in foreign currency KT 20434 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in building and construction sector - in foreign currency KT 20435 A Short-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in foreign currency KT 20437 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in foreign currency KT 20438 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in foreign currency KT 20439 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in foreign currency

2044 Short-term loans to non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20440 A Short-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20442 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20443 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector- in foreign currency KT 20444 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20445 A Short-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20447 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20448 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20449 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency 2045 Short-term loans to non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20450 A Short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20452 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20453 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20454 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20455 A Short-term loans to non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20457 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20458 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20459 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency 2046 Short-term loans to non-state-owned legal entities operating in trade and services sector- in foreign currency KT 20460 A Short-term loans to resident non-state-owned legal entities operating in trade and services sector - in foreign currency KT 20462 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in trade and services sector - in foreign currency

KT 20463 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in trade and services sector- in foreign currency KT 20464 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in trade and services sector- in foreign currency KT 20465 A Short-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in foreign currency KT 20467 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in foreign currency KT 20468 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in foreign currency KT 20469 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in foreign currency 2047 Short-term loans to non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency KT 20470 A Short-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector- in foreign currency KT 20472 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency KT 20473 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency KT 20474 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency KT 20475 A Short-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector- in foreign currency KT 20477 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency KT 20478 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency KT 20479 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency 2048 Short-term loans to non-state-owned legal entities operating in real estate sector - in foreign currency KT 20480 A Short-term loans to resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 20482 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 20483 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 20484 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 20485 A Short-term loans to non-resident non-state-owned legal entities operating in real estate sector - in foreign currency

KT 20487 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 20488 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 20489 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in real estate sector - in foreign currency 2049 Short-term loans to non-state-owned legal entities operating in other sectors - in foreign currency KT 20490 A Short-term loans to resident non-state-owned legal entities operating in other sectors - in foreign currency KT 20492 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in other sectors - in foreign currency KT 20493 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in other sectors-in foreign currency KT 20494 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in other sectors - in foreign currency KT 20495 A Short-term loans to non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 20497 A Accrued interest receivable on short-term loans to non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 20498 A Overdue principal on short-term loans to non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 20499 A Overdue interest accrued on short-term loans to non-resident non-state-owned legal entities operating in other sectors - in foreign currency 2051 Short-term loans to non-state-owned legal entities operating in mining sector - in precious metals KT 20510 A Short-term loans to resident non-state-owned legal entities operating in mining sector - in precious metals KT 20512 A Accrued interest receivables on short-term loans to resident non-state-owned legal entities operating in mining sector- in precious metals KT 20513 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in mining sector - in precious metals KT 20514 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in mining sector - in precious metals 2052 Short-term loans to non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 20520 A Short-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 20522 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 20523 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector- in precious metals

KT 20524 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals 2053 Short-term loans to non-state-owned legal entities operating in building and construction sector

• in precious metals KT 20530 A Short-term loans to resident non-state-owned legal entities operating in building and construction sector - in precious metals KT 20532 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in building and construction sector - in precious metals KT 20533 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in building and construction sector - in precious metals KT 20534 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in building and construction sector - in precious metals 2054 Short-term loans to non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 20540 A Short-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 20542 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 20543 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 20544 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals 2055 Short-term loans to non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 20550 A Short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 20552 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 20553 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 20554 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in precious metals 2056 Short-term loans to non-state-owned legal entities operating in trade and services sector- in precious metals KT 20560 A Short-term loans to resident non-state-owned legal entities operating in trade and services sector - in precious metals KT 20562 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in trade and services sector - in precious metals KT 20563 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in trade and services sector - in precious metals

KT 20564 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in trade and services sector - in precious metals 2057 Short-term loans to non-state-owned legal entities operating in agricultural, forestry or fishing sector - in precious metals KT 20570 A Short-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in precious metals KT 20572 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in precious metals KT 20573 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in precious metals KT 20574 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in precious metals 2058 Short-term loans to non-state-owned legal entities operating in real estate sector - in precious metals KT 20580 A Short-term loans to resident non-state-owned legal entities operating in real estate sector - in precious metals KT 20582 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in real estate sector - in precious metals KT 20583 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in real estate sector - in precious metals KT 20584 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in real estate sector - in precious metals 2059 Short-term loans to non-state-owned legal entities operating in other sectors - in precious metals KT 20590 A Short-term loans to resident non-state-owned legal entities operating in other sectors - in precious metals KT 20592 A Accrued interest receivable on short-term loans to resident non-state-owned legal entities operating in other sectors - in precious metals KT 20593 A Overdue principal on short-term loans to resident non-state-owned legal entities operating in other sectors - in precious metals KT 20594 A Overdue interest accrued on short-term loans to resident non-state-owned legal entities operating in other sectors - in precious metals 2061 Long-term loans to non-state-owned legal entities operating in mining sector - in national currency KT 20610 A Long-term loans to resident non-state-owned legal entities operating in mining sector - in national currency KT 20612 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in mining sector - in national currency KT 20613 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in mining sector - in national currency

KT 20614 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in mining sector - in national currency KT 20615 A Long-term loans to non-resident non-state-owned legal entities operating in mining sector - in national currency KT 20617 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in mining sector - in national currency KT 20618 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in mining sector - in national currency KT 20619 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in mining sector - in national currency 2062 Long-term loans to non-state-owned legal entities operating in energy, gas, steam, and water sector

• in national currency KT 20620 A Long-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20622 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20623 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20624 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20625 A Long-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20627 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20628 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 20629 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency 2063 Long-term loans to non-state-owned legal entities operating in building and construction sector - in national currency KT 20630 A Long-term loans to resident non-state-owned legal entities operating in building and construction sector - in national currency KT 20632 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in building and construction sector - in national currency KT 20633 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in building and construction sector - in national currency KT 20634 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in building and construction sector - in national currency KT 20635 A Long-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in national currency

KT 20637 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in national currency KT 20638 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in national currency KT 20639 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in national currency 2064 Long-term loans to non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20640 A Long-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20642 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20643 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20644 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in industrial and manufacturing - in national currency KT 20645 A Long-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20647 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20648 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 20649 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency 2065 Long-term loans to non-state-owned legal entities operating in transportation and communication sector - in national currency KT 20650 A Long-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 20652 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 20653 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 20654 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 20655 A Long-term loans to non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 20657 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 20658 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency

KT 20659 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency 2066 Long-term loans to non-state-owned legal entities operating in trade and services sector - in national currency KT 20660 A Long-term loans to resident non-state-owned legal entities operating in trade and services sector - in national currency KT 20662 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in trade and services sector - in national currency KT 20663 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in trade and services sector - in national currency KT 20664 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in trade and services sector - in national currency KT 20665 A Long-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in national currency KT 20667 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in national currency KT 20668 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in national currency KT 20669 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in national currency 2067 Long-term loans to non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20670 A Long-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20672 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20673 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20674 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20675 A Long-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20677 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20678 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency KT 20679 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency 2068 Long-term loans to non-state-owned legal entities operating in real estate sector - in national currency

KT 20680 A Long-term loans to resident non-state-owned legal entities operating in real estate sector - in national currency KT 20682 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in real estate sector - in national currency KT 20683 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in real estate sector - in national currency KT 20684 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in real estate sector - in national currency KT 20685 A Long-term loans to non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 20687 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 20688 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 20689 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in real estate sector - in national currency 2069 Long-term loans to non-state-owned legal entities operating in other sectors - in national currency KT 20690 A Long-term loans to resident non-state-owned legal entities operating in other sectors - in national currency KT 20692 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in other sectors - in national currency KT 20693 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in other sectors - in national currency KT 20694 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in other sectors -in national currency KT 20695 A Long-term loans to non-resident non-state-owned legal entities operating in other sectors - in national currency KT 20697 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in other sectors - in national currency KT 20698 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in other sectors - in national currency KT 20699 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in other sectors - in national currency 2071 Long-term loans to non-state-owned legal entities operating in mining sector - in foreign currency KT 20710 A Long-term loans to resident non-state-owned legal entities operating in mining sector - in foreign currency KT 20712 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in mining sector - in foreign currency KT 20713 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in mining sector - in foreign currency

KT 20714 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in mining sector - in foreign currency KT 20715 A Long-term loans to non-resident non-state-owned legal entities operating in mining sector - in foreign currency KT 20717 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in mining sector - in foreign currency KT 20718 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in mining sector - in foreign currency KT 20719 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in mining sector - in foreign currency 2072 Long-term loans to non-state-owned legal entities operating in energy, gas, steam, and water sector

• in foreign currency sKT 20720 A Long-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sectors - in foreign currency KT 20722 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 20723 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 20724 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 20725 A Long-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 20727 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 20728 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 20729 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency 2073 Long-term loans to non-state-owned legal entities operating in building and construction sector
• in foreign currency KT 20730 A Long-term loans to resident non-state-owned legal entities operating in building and construction sector - in foreign currency KT 20732 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in building and construction sector - in foreign currency KT 20733 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in building and construction sector - in foreign currency KT 20734 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in building and construction sector - in foreign currency KT 20735 A Long-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in foreign currency

KT 20737 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in foreign currency KT 20738 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in foreign currency KT 20739 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in building and construction sector - in foreign currency 2074 Long-term loans to non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20740 A Long-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20742 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20743 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20744 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20745 A Long-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20747 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20748 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 20749 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency 2075 Long-term loans to non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20750 A Long-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20752 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20753 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20754 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20755 A Long-term loans to non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20757 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 20758 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency

KT 20759 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency 2076 Long-term loans to non-state-owned legal entities operating in trade and services sector - in foreign currency KT 20760 A Long-term loans to resident non-state-owned legal entities operating in trade and services sector - in foreign currency KT 20762 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in trade and services sector - in foreign currency KT 20763 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in trade and services sector- in foreign currency KT 20764 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in trade and services sector - in foreign currency KT 20765 A Long-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in foreign currency KT 20767 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in foreign currency KT 20768 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in foreign currency KT 20769 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in trade and services sector - in foreign currency 2077 Long-term loans to non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency KT 20770 A Long-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency KT 20772 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency KT 20773 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency KT 20774 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency KT 20775 A Long-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency KT 20777 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency KT 20778 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency KT 20779 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency 2078 Long-term loans to non-state-owned legal entities operating in real estate sector - in foreign currency

KT 20780 A Long-term loans to resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 20782 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 20783 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 20784 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 20785 A Long-term loans to non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 20787 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 20788 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 20789 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in real estate sector - in foreign currency 2079 Long-term loans to non-state-owned legal entities operating in other sectors - in foreign currency KT 20790 A Long-term loans to resident non-state-owned legal entities operating in other sectors - in foreign currency KT 20792 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in other sectors - in foreign currency KT 20793 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in other sectors - in foreign currency KT 20794 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in other sectors -in foreign currency KT 20795 A Long-term loans to non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 20797 A Accrued interest receivable on long-term loans to non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 20798 A Overdue principal on long-term loans to non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 20799 A Overdue interest accrued on long-term loans to non-resident non-state-owned legal entities operating in other sectors - in foreign currency 2081 Long-term loans to non-state-owned legal entities operating in mining sector - in precious metals KT 20810 A Long-term loans to resident non-state-owned legal entities operating in mining sector - in precious metals KT 20812 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in mining sector - in precious metals KT 20813 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in mining sector - in precious metals

KT 20814 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in mining sector - in precious metals 2082 Long-term loans to non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 20820 A Long-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 20822 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 20823 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 20824 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals 2083 Long-term loans to non-state-owned legal entities operating in building and construction sector

• in precious metals KT 20830 A Long-term loans to resident non-state-owned legal entities operating in building and construction sector - in precious metals KT 20832 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in building and construction sector - in precious metals KT 20833 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in building and construction sector - in precious metals KT 20834 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in building and construction sector - in precious metals 2084 Long-term loans to non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 20840 A Long-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 20842 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 20843 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 20844 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals 2085 Long-term loans to non-state-owned legal entities operating in transportation and communication sector- in precious metals KT 20850 A Long-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 20852 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in precious metals

KT 20853 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 20854 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in transportation and communication sector - in precious metals 2086 Long-term loans to non-state-owned legal entities operating in trade and services sector - in precious metals KT 20860 A Long-term loans to resident non-state-owned legal entities operating in trade and services sector - in precious metals KT 20862 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in trade and services sector - in precious metals KT 20863 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in trade and services sector - in precious metals KT 20864 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in trade and services sector - in precious metals 2087 Long-term loans to non-state-owned legal entities operating in agricultural, forestry or fishing sector - in precious metals KT 20870 A Long-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in precious metals KT 20872 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in precious metals KT 20873 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in precious metals KT 20874 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in agricultural, forestry or fishing sector - in precious metals 2088 Long-term loans to non-state-owned legal entities operating in real estate sector - in precious metals KT 20880 A Long-term loans to resident non-state-owned legal entities operating in real estate sector - in precious metals KT 20882 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in real estate sector - in precious metals KT 20883 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in real estate sector - in precious metals KT 20884 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in real estate sector - in precious metals 2089 Long-term loans to non-state-owned legal entities operating in other sectors - in precious metals KT 20890 A Long-term loans to resident non-state-owned legal entities operating in other sectors - in precious metals KT 20892 A Accrued interest receivable on long-term loans to resident non-state-owned legal entities operating in other sectors - in precious metals KT 20893 A Overdue principal on long-term loans to resident non-state-owned legal entities operating in other sectors - in precious metals

KT 20894 A Overdue interest accrued on long-term loans to resident non-state-owned legal entities operating in other sectors -in precious metals 2091 Impairment allowance on loans to non-state-owned legal entities - in national currency KT 20910 K-A Impairment allowance on loans to non-state resident legal entities - in national currency KT 20911 K-A Impairment allowance on loans to non-state non-resident legal entities - in national currency 2096 Adjustments of loans to non-state-owned legal entities - in national currency KT 20960 A Positive adjustments on loans to non-state-owned legal entities - in national currency KT 20961 K-A Negative adjustments on loans to non-state-owned legal entities - in national currency 2097 Adjustments of loans to non-state-owned legal entities - in foreign currency KT 20970 A Positive adjustments on loans to non-state-owned legal entities - in foreign currency KT 20971 K-A Negative adjustments on loans to non-state-owned legal entities - in foreign currency 2098 Adjustments of loans to non-state-owned legal entities -in precious metals KT 20980 A Positive adjustments on loans to non-state-owned legal entities - in precious metals KT 20981 K-A Negative adjustments on loans to non-state-owned legal entities - in precious metals 21 LOANS TO INDIVIDUALS AND ENTREPRENEURS 2101 Current accounts of individuals in overdraft - in national currency KT 21010 A Current accounts of resident individuals in overdraft - in national currency KT 21012 A Accrued interest receivable on current accounts of resident individuals in overdraft

• in national currency KT 21013 A Overdue principal on current accounts of resident individuals in overdraft - in national currency KT 21014 A Overdue interest accrued on current accounts of resident individuals in overdraft
• in national currency KT 21015 A Current accounts of non-resident individuals in overdraft - in national currency KT 21017 A Accrued interest receivable on current accounts of non-resident individuals in overdraft - in national currency KT 21018 A Overdue principal on current accounts of non-resident individuals in overdraft - in national currency KT 21019 A Overdue interest accrued on current accounts of non-resident individuals in overdraft - in national currency 2102 Current accounts of individuals in overdraft - in foreign currency KT 21020 A Current accounts of resident individuals in overdraft - in foreign currency

KT 21022 A Accrued interest receivable on current accounts of resident individuals in overdraft

• in foreign currency KT 21023 A Overdue principal on current accounts of resident individuals in overdraft - in foreign currency KT 21024 A Overdue interest accrued on current accounts of resident individuals in overdraft
• in foreign currency KT 21025 A Current accounts of non-resident individuals in overdraft - in foreign currency KT 21027 A Accrued interest receivable on current accounts of non-resident individuals in overdraft - in foreign currency KT 21028 A Overdue principal on current accounts of non-resident individuals in overdraft - in foreign currency KT 21029 A Overdue interest accrued on current accounts of non-resident individuals in overdraft - in foreign currency 2104 Current accounts of entrepreneurs in overdraft - in national currency KT 21040 A Current accounts of resident entrepreneurs in overdraft - in national currency KT 21042 A Accrued interest receivable on current accounts of resident entrepreneurs in overdraft - in national currency KT 21043 A Overdue principal on current accounts of resident entrepreneurs in overdraft - in national currency KT 21044 A Overdue interest accrued on current accounts of resident entrepreneurs in overdraft - in national currency KT 21045 A Current accounts of non-resident entrepreneurs in overdraft - in national currency KT 21047 A Accrued interest receivable on current accounts of non-resident entrepreneurs in overdraft - in national currency KT 21048 A Overdue principal on current accounts of non-resident entrepreneurs in overdraft
• in national currency KT 21049 A Overdue interest accrued on current accounts of non-resident entrepreneurs in overdraft - in national currency 2105 Current accounts of entrepreneurs in overdraft - in foreign currency KT 21050 A Current accounts of resident entrepreneurs in overdraft - in foreign currency KT 21052 A Accrued interest receivable on current accounts of resident entrepreneurs in overdraft - in foreign currency KT 21053 A Overdue principal on current accounts of resident entrepreneurs in overdraft - in foreign currency KT 21054 A Overdue interest accrued on current accounts of resident entrepreneurs in overdraft -in foreign currency KT 21055 A Current accounts of non-resident entrepreneurs in overdraft - in foreign currency KT 21057 A Accrued interest receivable on current accounts of non-resident entrepreneurs in overdraft - in foreign currency KT 21058 A Overdue principal on current accounts of non-resident entrepreneurs in overdraft
• in foreign currency KT 21059 A Overdue interest accrued on current accounts of non-resident entrepreneurs in overdraft - in foreign currency 2106 Current accounts of entrepreneurs in overdraft - in precious metals KT 21060 A Current accounts of resident entrepreneurs in overdraft - in precious metals

KT 21062 A Accrued interest receivable on current accounts of resident entrepreneurs in overdraft - in precious metals KT 21063 A Overdue principal on current accounts of resident entrepreneurs in overdraft -in precious metals KT 21064 A Overdue interest accrued on current accounts of resident entrepreneurs in overdraft - inprecious metals 2107 Loans to individuals issued under plastic cards - in national currency KT 21070 A Loans to resident individuals issued under plastic cards - in national currency KT 21072 A Accrued interest receivable on loans to resident individuals issued under plastic cards - in national currency KT 21073 A Overdue principal on loans to resident individuals issued under plastic cards - in national currency KT 21074 A Overdue interest accrued on loans to resident individuals issued under plastic cards - in national currency KT 21075 A Loans to non-resident individuals issued under plastic cards – in national currency KT 21077 A Accrued interest receivable on loans to non-resident individuals issued under plastic cards - in national currency KT 21078 A Overdue principal on loans to non-resident individuals issued under plastic cards

• in national currency KT 21079 A Overdue interest accrued on loans to non-resident individuals issued under plastic cards - in national currency 2108 Loans to individuals issued under plastic cards - in foreign currency KT 21080 A Loans to resident individuals issued under plastic cards - in foreign currency KT 21082 A Accrued interest receivable on loans to resident individuals issued under plastic cards - in foreign currency KT 21083 A Overdue principal on loans to resident individuals issued under plastic cards - in foreign currency KT 21084 A Overdue interest accrued on loans to resident individuals issued under plastic cards - in foreign currency KT 21085 A Loans to non-resident individuals issued under plastic cards – in foreign currency KT 21087 A Accrued interest receivable on loans to non-resident individuals issued under plastic cards - in foreign currency KT 21088 A Overdue principal on loans to non-resident individuals issued under plastic cards
• in foreign currency KT 21089 A Overdue interest accrued on loans to non-resident individuals issued under plastic cards - in foreign currency 2111 Short-term loans to individuals - in national currency 21110 A Short-term loans to resident individuals - in national currency 21112 A Accrued interest receivable on short-term loans to resident individuals - in national currency 21113 A Overdue principal on short-term loans to resident individuals - in national currency 21114 A Overdue interest accrued on short-term loans to resident individuals - in national currency KT 21115 A Short-term loans to non-resident individuals - in national currency

KT 21117 A Accrued interest receivable on short-term loans to non-resident individuals - in national currency KT 21118 A Overdue principal on short-term loans to non-resident individuals - in national currency KT 21119 A Overdue interest accrued on short-term loans to non-resident individuals - in national currency 2112 Short-term loans to individuals - in foreign currency 21120 A Short-term loans to resident individuals - in foreign currency 21122 A Accrued interest receivable on short-term loans to resident individuals - in foreign currency 21123 A Overdue principal on short-term loans to resident individuals - in foreign currency 21124 A Overdue interest accrued on short-term loans to resident individuals - in foreign currency KT 21125 A Short-term loans to non-resident individuals - in foreign currency KT 21127 A Accrued interest receivable on short-term loans to non-resident individuals

• in foreign currency KT 21128 A Overdue principal on short-term loans to non-resident individuals - in foreign currency KT 21129 A Overdue interest accrued on short-term loans to non-resident individuals - in foreign currency 2114 Short-term loans to entrepreneurs - in national currency KT 21140 A Short-term loans to resident entrepreneurs - in national currency KT 21142 A Accrued interest receivable on short-term loans to resident entrepreneurs - in national currency KT 21143 A Overdue principal on short-term loans to resident entrepreneurs - in national currency KT 21144 A Overdue interest accrued on short-term loans to resident entrepreneurs - in national currency KT 21145 A Short-term loans to non-resident entrepreneurs - in national currency KT 21147 A Accrued interest receivable on short-term loans to non-resident entrepreneurs - in national currency KT 21148 A Overdue principal on short-term loans to non-resident entrepreneurs - in national currency KT 21149 A Overdue interest accrued on short-term loans to non-resident entrepreneurs - in national currency 2115 Short-term loans to entrepreneurs - in foreign currency KT 21150 A Short-term loans to resident entrepreneurs - in foreign currency KT 21152 A Accrued interest receivable on short-term loans to resident entrepreneurs - in foreign currency KT 21153 A Overdue principal on short-term loans to resident entrepreneurs - in foreign currency KT 21154 A Overdue interest accrued on short-term loans to resident entrepreneurs - in foreign currency KT 21155 A Short-term loans to non-resident entrepreneurs - in foreign currency KT 21157 A Accrued interest receivable on short-term loans to non-resident entrepreneurs - in foreign currency

KT 21158 A Overdue principal on short-term loans to non-resident entrepreneurs - in foreign currency KT 21159 A Overdue interest accrued on short-term loans to non-resident entrepreneurs - in foreign currency 2116 Short-term loans to entrepreneurs - in precious metals KT 21160 A Short-term loans to resident entrepreneurs - in precious metals KT 21162 A Accrued interest receivable on short-term loans to resident entrepreneurs - in precious metals KT 21163 A Overdue principal on short-term loans to resident entrepreneurs - in precious metals KT 21164 A Overdue interest accrued on short-term loans to resident entrepreneurs - in precious metals 2121 Long-term loans to individuals - in national currency 21210 A Long-term loans to resident individuals - in national currency 21212 A Accrued interest receivable on long-term loans to resident individuals - in national currency 21213 A Overdue principal on long-term loans to resident individuals - in national currency 21214 A Overdue interest accrued on long-term loans to resident individuals - in national currency KT 21215 A Long-term loans to non-resident individuals - in national currency KT 21217 A Accrued interest receivable on long-term loans to non-resident individuals - in national currency KT 21218 A Overdue principal on long-term loans to non-resident individuals - in national currency KT 21219 A Overdue interest accrued on long-term loans to non-resident individuals - in national currency 2122 Long-term loans to individuals - in foreign currency 21220 A Long-term loans to resident individuals - in foreign currency 21222 A Accrued interest receivable on long-term loans to resident individuals - in foreign currency 21223 A Overdue principal on long-term loans to resident individuals - in foreign currency 21224 A Overdue interest accrued on long-term loans to resident individuals - in foreign currency KT 21225 A Long-term loans to non-resident individuals - in foreign currency KT 21227 A Accrued interest receivable on long-term loans to non-resident individuals - in foreign currency KT 21228 A Overdue principal on long-term loans to non-resident individuals - in foreign currency KT 21229 A Overdue interest accrued on long-term loans to non-resident individuals - in foreign currency 2124 Long-term loans to entrepreneurs - in national currency KT 21240 A Long-term loans to resident entrepreneurs - in national currency KT 21242 A Accrued interest receivable on long-term loans to resident entrepreneurs - in national currency KT 21243 A Overdue principal on long-term loans to resident entrepreneurs - in national currency

KT 21244 A Overdue interest accrued on long-term loans to resident entrepreneurs - in national currency KT 21245 A Long-term loans to non-resident entrepreneurs – in national currency KT 21247 A Accrued interest receivable on long-term loans to non-resident entrepreneurs - in national currency KT 21248 A Overdue principal on long-term loans to non-resident entrepreneurs - in national currency KT 21249 A Overdue interest accrued on long-term loans to non-resident entrepreneurs - in national currency 2125 Long-term loans to entrepreneurs - in foreign currency KT 21250 A Long-term loans to resident entrepreneurs - in foreign currency KT 21252 A Accrued interest receivable on long-term loans to resident entrepreneurs - in foreign currency KT 21253 A Overdue principal on long-term loans to resident entrepreneurs - in foreign currency KT 21254 A Overdue interest accrued on long-term loans to resident entrepreneurs - in foreign currency KT 21255 A Long-term loans to non-resident entrepreneurs – in foreign currency KT 21257 A Accrued interest receivable on long-term loans to non-resident entrepreneurs - in foreign currency KT 21258 A Overdue principal on long-term loans to non-resident entrepreneurs - in foreign currency KT 21259 A Overdue interest accrued on long-term loans to non-resident entrepreneurs - in foreign currency 2126 Long-term loans to entrepreneurs - in precious metals KT 21260 A Long-term loans to resident entrepreneurs - in precious metals KT 21262 A Accrued interest receivable on long-term loans to resident entrepreneurs - in precious metals KT 21263 A Overdue principal on long-term loans to resident entrepreneurs - in precious metals KT 21264 A Overdue interest accrued on long-term loans to resident entrepreneurs - in precious metals 2191 Impairment allowance on loans to individuals and entrepreneurs - in national currency 21910 K-A Impairment allowance on loans to resident individuals - in national currency KT 21911 K-A Impairment allowance on loans to non-resident individuals - in national currency KT 21912 K-A Impairment allowance on loans to resident entrepreneurs - in national currency KT 21913 K-A Impairment allowance on loans to non-resident entrepreneurs - in national currency 2196 Adjustments on loans to individuals and entrepreneurs - in national currency 21960 A Positive adjustments on loans to individuals and entrepreneurs - in national currency 21961 K-A Negative adjustments on loans to individuals and entrepreneurs -in national currency 2197 Adjustments on loans to individuals and entrepreneurs - in foreign currency

21970 A Positive adjustments on loans to individuals and entrepreneurs - in foreign currency 21971 K-A Negative adjustments on loans to individuals and entrepreneurs - in foreign currency 2198 Adjustments on loans to individuals and entrepreneurs - in precious metals KT 21980 A Positive adjustments on loans to individuals and entrepreneurs – in precious metals KT 21981 K-A Negative adjustments on loans to individuals and entrepreneurs - in precious metals 23 OTHER LOANS AND OPERATIONS 2301 Short-term loans issued under letters of credit - in national currency 23010 A Short-term loans issued under letters of credit - in national currency 23012 A Accrued interest receivable on short-term loans issued under letters of credit - in national currency 23013 A Overdue principal on short-term loans issued under letters of credit - in national currency 23014 A Overdue interest accrued on short-term loans issued under letters of credit - in national currency 2302 Short-term loans issued under letters of credit - in foreign currency 23020 A Short-term loans issued under letters of credit - in foreign currency 23022 A Accrued interest receivable on short-term loans issued under letters of credit - in foreign currency 23023 A Overdue principal on short-term loans issued under letters of credit - in foreign currency 23024 A Overdue interest accrued on short-term loans issued under letters of credit - in foreign currency 2303 Short-term loans issued under guarantee letters - in national currency 23030 A Short-term loans issued under guarantee letters - in national currency 23032 A Accrued interest receivable on short-term loans issued under guarantee letters - in national currency 23033 A Overdue principal on short-term loans issued under guarantee letters - in national currency 23034 A Overdue interest accrued on short-term loans issued under guarantee letters - in national currency 2304 Short-term loans issued under guarantee letters - in foreign currency 23040 A Short-term loans issued under guarantee letters - in foreign currency 23042 A Accrued interest receivable on short-term loans issued under guarantee letters - in foreign currency 23043 A Overdue principal on short-term loans issued under guarantee letters - in foreign currency 23044 A Overdue interest accrued on short-term loans issued under guarantee letters - in foreign currency

2307 Other short-term loans - in national currency 23070 A Other short-term loans - in national currency 23072 A Accrued interest receivables on other short-term loans - in national currency 23073 A Overdue principal on other short-term loans - in national currency 23074 A Overdue interest accrued on other short-term loans - in national currency 2308 Other short-term loans - in foreign currency 23080 A Other short-term loans - in foreign currency 23082 A Accrued interest receivables on other short-term loans - in foreign currency 23083 A Overdue principal on other short-term loans - in foreign currency 23084 A Overdue interest accrued on other short-term loans - in foreign currency 2309 Other short-term loans - in precious metals 23090 A Other short-term loans - in precious metals 23092 A Accrued interest receivables on other short-term loans – in precious metals 23093 A Overdue principal on other short-term loans - in precious metals 23094 A Overdue interest accrued on other short-term loans - in precious metals 2311 Long-term loans issued under letters of credit - in national currency 23110 A Long-term loans issued under letters of credit - in national currency 23112 A Accrued interest receivable on long-term loans issued under letters of credit - in national currency 23113 A Overdue principal on long-term loans issued under letters of credit - in national currency 23114 A Overdue interest accrued on long-term loans issued under letters of credit - in national currency 2312 Long-term loans issued under letters of credit - in foreign currency 23120 A Long-term loans issued under letters of credit - in foreign currency 23122 A Accrued interest receivable on long-term loans issued under letters of credit - in foreign currency 23123 A Overdue principal on long-term loans issued under letters of credit - in foreign currency 23124 A Overdue interest accrued on long-term loans issued under letters of credit - in foreign currency 2313 Long-term loans issued under guarantee letters - in national currency 23130 A Long-term loans issued under guarantee letters - in national currency 23132 A Accrued interest receivable on long-term loans issued under guarantee letters - in national currency 23133 A Overdue principal on long-term loans issued under guarantee letters - in national currency 23134 A Overdue interest accrued on long-term loans issued under guarantee letters - in national currency 2314 Long-term loans issued under guarantee letters - in foreign currency 23140 A Long-term loans issued under guarantee letters - in foreign currency 23142 A Accrued interest receivable on long-term loans issued under guarantee letters - in foreign currency

23143 A Overdue principal on long-term loans issued under guarantee letters - in foreign currency 23144 A Overdue interest accrued on long-term loans issued under guarantee letters - in foreign currency 2317 Other long-term loans - in national currency 23170 A Other long-term loans - in national currency 23172 A Accrued interest receivables on other long-term loans - in national currency 23173 A Overdue principal on other long-term loans - in national currency 23174 A Overdue interest accrued on other long-term loans - in national currency 2318 Other long-term loans - in foreign currency 23180 A Other long-term loans - in foreign currency 23182 A Accrued interest receivables on other long-term loans – in foreign currency 23183 A Overdue principal on other long-term loans - in foreign currency 23184 A Overdue interest accrued on other long-term loans - in foreign currency 2319 Other long-term loans - in precious metals 23190 A Other long-term loans - in precious metals 23192 A Accrued interest receivables on other long-term loans – in precious metals 23193 A Overdue principal on other long-term loans – in precious metals 23194 A Overdue interest accrued on other long-term loans - in precious metals 2320 Broker operations - in national currency KT 23200 A Broker operations - in national currency KT 23202 A Accrued fee and commission receivable on Broker operations – in national currency KT 23203 A Overdue amounts on Broker operations - in national currency 2321 Broker operations - in foreign currency KT 23210 A Broker operations - in foreign currency KT 23212 A Accrued fee and commission receivable on Broker operations – in foreign currency KT 23213 A Overdue amounts on Broker operations - in foreign currency 2322 Leasing operations - in national currency 23220 A Leasing operations - in national currency 23222 A Accrued interest receivables on leasing operations - in national currency 23223 A Overdue principal on leasing operations - in national currency 23224 A Overdue interest accrued on leasing operations - in national currency 2323 Leasing operations - in foreign currency 23230 A Leasing operations - in foreign currency 23232 A Accrued interest receivables on leasing operations - in foreign currency 23233 A Overdue principal on leasing operations - in foreign currency 23234 A Overdue interest accrued on leasing operations - in foreign currency 2324 Factoring operations- in national currency KT 23240 A Factoring operations- in national currency

KT 23242 A Accrued fee and commission receivable on factoring operations – in national currency KT 23243 A Overdue amounts on factoring operations - in national currency 2325 Factoring operations- in foreign currency KT 23250 A Factoring operations- in foreign currency KT 23252 A Accrued fee and commission receivable on factoring operations – in foreign currency KT 23253 A Overdue amounts on factoring operations - in foreign currency 2326 Forfeiting operations - in national currency KT 23260 A Forfeiting operations - in national currency KT 23262 A Accrued fee and commission receivable on forfeiting operations – in national currency KT 23263 A Overdue amounts on forfeiting operations - in national currency 2327 Forfeiting operations - in foreign currency KT 23270 A Forfeiting operations - in foreign currency KT 23272 A Accrued fee and commission receivable on forfeiting operations – in foreign currency KT 23273 A Overdue amounts on forfeiting operations - in foreign currency 2328 Underwriting and market-maker operations - in national currency KT 23280 A Underwriting and market-maker operations - in national currency KT 23282 A Accrued fee and commission receivable on underwriting and market-maker operations - in national currency 2329 Underwriting and market-maker operations - in foreign currency KT 23290 A Underwriting and market-maker operations - in foreign currency KT 23292 A Accrued fee and commission receivable on underwriting and market-maker operations - in foreign currency 2330 Other operations - in national currency 23300 A Other operations - in national currency 23302 A Accrued receivable on other operations - in national currency 23303 A Overdue amounts on other operations - in national currency 2331 Other operations - in foreign currency 23310 A Other operations - in foreign currency 23312 A Accrued receivables on other operations - in foreign currency 23313 A Overdue amounts on other operations - in foreign currency 2332 Other operations - in precious metals 23320 A Other operations - in precious metals 23322 A Accrued receivables on other operations - in precious metals 23323 A Overdue amounts on other operations – in precious metals 2391 Impairment allowance on other loans and transactions - in national currency 23910 K-A Impairment allowance on other loans - in national currency

23911 K-A Impairment allowance on other transactions - in national currency 2396 Adjustments on other loans - in national currency 23960 A Positive adjustments on other loans - in national currency 23961 K-A Negative adjustments on other loans - in national currency 2397 Adjustments on other loans - in foreign currency 23970 A Positive adjustments on other loans - in foreign currency 23971 K-A Negative adjustments on other loans - in foreign currency 2398 Adjustments on other loans - in precious metals 23980 A Positive adjustments on other loans - in precious metals 23981 K-A Negative adjustments on other loans - in precious metals 24 PROFIT TAX ASSETS 2401 Current income tax settlements - in national currency KT 24010 A Current income tax settlements - in national currency 2451 Deferred profit tax asset - in national currency KT 24510 A Deferred profit tax asset - in national currency 25 OTHER ASSETS 2501 Settlements in progress - in national currency 25010 A Settlements in progress on plastic cards - in national currency 25011 A Settlements in progress on purchase/sale of foreign currency - in national currency 25012 A Settlements in progress on purchase/sale of precious metals - in national currency 25019 A Other settlements in progress - in national currency 2502 Settlements in progress - in foreign currency 25020 A Settlements in progress on plastic cards - in foreign currency 25021 A Settlements in progress on purchase/sale of foreign currency - in foreign currency 25022 A Settlements in progress on purchase/sale of precious metals - in foreign currency 25029 A Other settlements in progress - in foreign currency 2503 Accrued commission income - in national currency 25030 A Accrued commission on settlements with legal entities - in national currency 25031 A Accrued commission on settlements with individuals - in national currency 25039 A Other accrued commissions - in national currency 2504 Accrued commission income - in foreign currency 25040 A Accrued commission on settlements with legal entities - in foreign currency 25041 A Accrued commission on settlements with individuals - in foreign currency 25049 A Other accrued commissions - in foreign currency 2505 Settlements with employees - in national currency 25052 A Settlements on employee advances - in national currency

25053 A Settlements on employee business trips - in national currency 25059 A Other employee settlements - in national currency 2506 Settlements with employees - in foreign currency 25062 A Settlements on employee advances - in foreign currency 25063 A Settlements on employee business trips - in foreign currency 25069 A Other employee settlements - in foreign currency 2507 Items in suspense - in national currency 25070 A Items in suspense on interbank operations - in national currency 25079 A Other items in suspense - in national currency 2508 Items in suspense - in foreign currency 25080 A Items in suspense on interbank operations - in foreign currency 25089 A Other items in suspense - in foreign currency 2509 Settlements with the State Budget - in national currency 25090 A Settlements with the State Budget - in national currency 2510 Tax receivables (other than income tax) - in national currency KT 25100 A VAT receivables - in national currency KT 25101 A Receivable on corporate property tax - in national currency KT 25102 A Receivable on corporate land tax - in national currency 25103 A Receivable on personal income tax - in national currency KT 25104 A Receivable on road tax - in national currency 25105 A Withholding tax receivables - in national currency 25109 A Other tax receivables - in national currency 2511 Settlements with the state funds- in national currency 25110 A Settlements with the State Social Protection Fun- in national currency 25119 A Settlements with other state funds - in national currency 2512 Prepayments - in national currency 25120 A Prepayments for purchase of fixed assets - in national currency 25121 A Prepayments for purchase of intangible assets - in national currency 25122 A Prepayments for purchase of inventory - in national currency 25123 A Prepayments for purchase of services - in national currency 25129 A Other prepayments - in national currency 2513 Prepayments - in foreign currency 25130 A Prepayments for purchase of fixed assets - in foreign currency 25131 A Prepayments for purchase of intangible assets - in foreign currency 25132 A Prepayments for purchase of inventory - in foreign currency 25133 A Prepayments for purchase of services - in foreign currency 25139 A Other prepayments - in foreign currency 2514 Materials and supplies - in national currency

25140 A Materials and supplies - in national currency 2515 Deferred expenses - in national currency 25150 A Deferred expenses on bank operations - in national currency 25151 A Deferred expenses on non-bank business operations - in national currency 25159 A Other deferred expenses - in national currency 2516 Deferred expenses - in foreign currency 25160 A Deferred expenses on bank operations - in foreign currency 25161 A Deferred expenses on non-bank business operations - in foreign currency 25169 A Other deferred expenses - in foreign currency 2517 Inter-branch settlements - in national currency 25170 A Inter-branch settlements - in national currency 25171 A Loans and advances to branches - in national currency 2518 Inter-branch settlements - in foreign currency 25180 A Inter-branch settlements - in foreign currency 25181 A Loans and advances to branches - in foreign currency 2521 Accrued dividend receivable - in national currency KT 25210 A Accrued dividend receivable from subsidiaries in financial sector - in national currency KT 25211 A Accrued dividend receivable from subsidiaries in non-financial sector - in national currency KT 25212 A Accrued dividend receivable from associates in financial sector - in national currency KT 25213 A Accrued dividend receivable from associates in non-financial sector - in national currency KT 25219 A Accrued dividend receivable from other sectors - in national currency 2522 Accrued dividend receivable - in foreign currency KT 25220 A Accrued dividend receivable from subsidiaries in financial sector - in foreign currency KT 25221 A Accrued dividend receivable from subsidiaries in non-financial sector - in foreign currency KT 25222 A Accrued dividend receivable from associates in financial sector - in foreign currency KT 25223 A Accrued dividend receivable from associates in non-financial sector - in foreign currency KT 25229 A Accrued dividend receivable from other sectors - in foreign currency 2525 Non-purified precious metals - in precious metals 25250 A Non-purified gold - in precious metals 25251 A Non-purified other precious metals - in precious metals 2527 Other assets - in national currency 25270 A Other receivables and other assets - in national currency

2528 Other assets - in foreign currency 25280 A Other receivables and other assets - in foreign currency 2529 Other assets - in precious metals 25290 A Other assets - in precious metals 2591 Impairment allowance on other assets - in national currency 25910 K-A Impairment allowance on other assets - in national currency 26 DERIVATIVE FINANCIAL INSTRUMENTS 2601 Derivative financial instruments- in national currency 26010 A Forwards- in national currency 26011 A Options - in national currency 26012 A SWAPs - in national currency 26013 A Futures - in national currency 26019 A Other operations - in national currency 2602 Derivative financial instruments- in foreign currency 26020 A Forwards - in foreign currency 26021 A Options- in foreign currency 26022 A SWAPs- in foreign currency 26023 A Futures - in foreign currency 26029 A Other operations - in foreign currency 27 ASSETS HELD FOR SALE 2701 Assets held for sale - in national currency 27010 A Repossessed movable property - in national currency 27011 K-A Impairment on repossessed movable property - in national currency 27012 A Repossessed real estate - in national currency 27013 K-A Impairment on repossessed real estate - in national currency 27018 A Other assets held for sale - in national currency 27019 K-A Impairment on other assets held for sale - in national currency 2702 Assets on disposal group - in national currency KT 27020 A Assets on disposal group - in national currency 27021 K-A Impairment on assets on disposal group - in national currency 28 FIXED ASSETS, INTANGIBLE ASSETS, AND INVESTMENT PROPERTY 2801 Land - in national currency 28010 A Land - in national currency 2802 Buildings and constructions - in national currency 28020 A Buildings and constructions - in national currency 28021 K-A Accumulated depreciation on buildings and constructions - in national currency

2803 Furniture and equipment - in national currency 28030 A Furniture and equipment - in national currency 28031 K-A Accumulated depreciation on furniture and equipment - in national currency 2804 Computer and communication equipment - in national currency 28040 A Computer and communication equipment - in national currency 28041 K-A Accumulated depreciation on computer and communication equipment - in national currency 2805 Vehicles - in national currency 28050 A Vehicles - in national currency 28051 K-A Accumulated depreciation on vehicles - in national currency 2806 Other fixed assets - in national currency 28060 A Other fixed assets - in national currency 28061 K-A Accumulated depreciation on other fixed assets - in national currency 2807 Leased property and equipment - in national currency 28070 A Leased property and equipment- in national currency 28071 K-A Accumulated depreciation on leased property and equipment - in national currency 2808 Leasehold improvements - in national currency 28080 A Leasehold improvements - in national currency 28081 K-A Accumulated depreciation on leasehold improvements - in national currency 2809 Construction in progress - in national currency 28090 A Construction in progress - in national currency 2810 Works of Art and other collectibles - in national currency 28100 A Works of Art and other collectibles - in national currency 2811 Computer software - in national currency 28110 A Computer software - in national currency 28111 K-A Accumulated amortization on computer software - in national currency 2812 Licenses - in national currency 28120 A Licenses - in national currency 28121 K-A Accumulated amortization on licenses - in national currency 2813 Other intangible assets - in national currency 28130 A Other intangible assets - in national currency 28131 K-A Accumulated amortization on other intangible assets - in national currency 2814 Goodwill - in national currency 28140 A Goodwill - in national currency 2815 Investment property - in national currency 28150 A Investment property - in national currency

28151 K-A Accumulated depreciation on investment property - in national currency 29 INVESTMENTS 2901 Investments in subsidiaries operating in financial sector - in national currency KT 29010 A Investments in subsidiaries operating in financial sector – in national currency KT 29013 A/K-A Revaluation of investments in subsidiaries operating in financial sector - in national currency KT 29016 K-A Impairment on investments in subsidiaries operating in financial sector - in national currency 2902 Investments in subsidiaries operating in non-financial sector - in national currency KT 29020 A Investments in subsidiaries operating in non-financial sector- in national currency KT 29023 A/K-A Revaluation on investments in subsidiaries operating in non-financial sector - in national currency KT 29026 K-A Impairment on investments in subsidiaries operating in non-financial sector - in national currency 2903 Investments in subsidiaries operating in financial sector - in foreign currency KT 29030 A Investments in subsidiaries operating in financial sector - in foreign currency KT 29033 A/K-A Revaluation on investments in subsidiaries operating in non-financial sector - in foreign currency KT 29036 K-A Impairment on investments in subsidiaries operating in non-financial sector - in foreign currency 2904 Investments in subsidiaries operating in non-financial sector - in foreign currency KT 29040 A Investments in subsidiaries operating in non-financial sector - in foreign currency KT 29043 A/K-A Revaluation on investments in subsidiaries operating in non-financial sector - in foreign currency KT 29046 K-A Impairment on investments in subsidiaries operating in non-financial sector - in foreign currency 2905 Investments in associates operating in financial sector - in national currency KT 29050 A Investments in associates operating in financial sector – in national currency KT 29053 A/K-A Revaluation on investments in associates operating in financial sector - in national currency KT 29056 K-A Impairment on investments in associates operating in financial sector - in national currency 2906 Investments in associates operating in non-financial sector - in national currency KT 29060 A Investments in associates operating in non-financial sector - in national currency KT 29063 A/K-A Revaluation on investments in associates operating in non-financial sector - in national currency KT 29066 K-A Impairment on investments in associates operating in non-financial sector in national currency 2907 Investments in associates operating in financial sector - in foreign currency

KT 29070 A Investments in associates operating in financial sector – in foreign currency KT 29073 A/K-A Revaluation on investments in associates operating in financial sector - in foreign currency KT 29076 K-A Impairment on investments in associates operating in financial sector - in foreign currency 2908 Investments in associates operating in non-financial sector - in foreign currency KT 29080 A Investments in associates operating in non-financial sector - in foreign currency KT 29083 A/K-A Revaluation on investments in associates operating in non-financial sector - in foreign currency KT 29086 K-A Impairment on investments in associates operating in non-financial sector - in foreign currency 2909 Investments in other entities operating in financial sector - in national currency KT 29090 A Investments in other entities operating in financial sector – in national currency KT 29093 A/K-A Revaluation on investments in other entities operating in financial sector - in national currency KT 29096 K-A Impairment on investments in other entities operating in financial sector - in national currency 2910 Investments in other entities operating in non-financial sector - in national currency KT 29100 A Investments in other entities operating in non-financial sector -in national currency KT 29103 A/K-A Revaluation on investments in other entities operating in non-financial sector - in national currency KT 29106 K-A Impairment on investments in other entities operating in non-financial sector - in national currency 2911 Investments in other entities operating in financial sector - in foreign currency KT 29110 A Investments in other entities operating in financial sector – in foreign currency KT 29113 A/K-A Revaluation on investments in other entities operating in financial sector - in foreign currency KT 29116 K-A Impairment on investments in other entities operating in financial sector - in foreign currency 2912 Investments in other entities operating in non-financial sector - in foreign currency KT 29120 A Investments in other entities operating in non-financial sector - in foreign currency KT 29123 A/K-A Revaluation on investments in other entities operating in non-financial sector - in foreign currency KT 29126 K-A Impairment on investments in other entities operating in non-financial sector - in foreign currency 2991 Impairment allowance on investments - in national currency KT 29910 K-A Impairment allowance on investments in subsidiaries operating in financial sector

• in national currency KT 29911 K-A Impairment allowance on investments in associates operating in financial sector - in national currency KT 29912 K-A Impairment allowance on investments in other entities operating in financial sector
• in national currency

KT 29913 K-A Impairment allowance on investments in subsidiaries operating in non-financial sector - in national currency KT 29914 K-A Impairment allowance on investments in associates operating in non-financial sector - in national currency KT 29915 K-A Impairment allowance on investments in other entities operating in non-financial sector - in national currency LIABILITIES 31 AMOUNTS DUE TO THE CENTRAL BANK OF THE REPUBLIC OF AZERBAIJAN (CBA) 3102 Correspondent accounts ‘Loro’ of CBA - in foreign currency KT 31020 P Correspondent accounts ‘Loro’ of CBA - in foreign currency KT 31021 P Blocked correspondent accounts ‘Loro’ of CBA - in foreign currency KT 31022 P Accrued interest payable on correspondent accounts ‘Loro’ of CBAR in foreign currency 3103 Correspondent accounts ‘Loro’ of CBA - in precious metals KT 31030 P Correspondent accounts ‘Loro’ of CBA - in precious metals KT 31031 P Blocked «loro» correspondent accounts of CBA - in precious metals KT 31032 P Accrued interest payable on correspondent accounts ‘Loro’ of CBAR - in precious metals 3104 Correspondent accounts ‘Nostro’ in CBAR in overdraft - in national currency KT 31040 P Correspondent accounts ‘Nostro’ in CBAR in overdraft - in national currency KT 31042 P Accrued interest payable on accounts in CBAR in overdraft - in national currency KT 31043 P Overdue principal on accounts in CBAR in overdraft - in national currency KT 31044 P Overdue interest accrued on accounts in CBAR in overdraft - in national currency 3105 Correspondent accounts ‘Nostro’ in CBAR in overdraft - in foreign currency KT 31050 P Correspondent accounts ‘Nostro’ in CBAR in overdraft - in foreign currency KT 31052 P Accrued interest payable on accounts in CBAR in overdraft - in foreign currency KT 31053 P Overdue principal on accounts in CBAR in overdraft - in foreign currency KT 31054 P Overdue interest accrued on accounts in CBAR in overdraft - in foreign currency 3106 Correspondent accounts ‘Nostro’ in CBAR in overdraft - in precious metals KT 31060 P Correspondent accounts ‘Nostro’ in CBAR in overdraft - in precious metals KT 31062 P Accrued interest payable on accounts in CBAR in overdraft - in precious metals KT 31063 P Overdue principal on accounts in CBAR in overdraft - in precious metals KT 31064 P Overdue interest accrued on accounts in CBAR in overdraft - in precious metals

3111 Short-term deposits from CBAR - in national currency KT 31110 P Short-term deposits from CBAR - in national currency KT 31112 P Accrued interest payable on short-term deposits from CBAR - in national currency KT 31113 P Overdue principal on short-term deposits from CBAR - in national currency KT 31114 P Overdue interest accrued on short-term deposits from CBAR -in national currency 3112 Short-term deposits from CBAR - in foreign currency KT 31120 P Short-term deposits from CBAR - in foreign currency KT 31122 P Accrued interest payable on short-term deposits from CBAR - in foreign currency KT 31123 P Overdue principal on short-term deposits from CBAR - in foreign currency KT 31124 P Overdue interest accrued on short-term deposits from CBAR - inforeign currency 3113 Short-term deposits from CBAR - in precious metals KT 31130 P Short-term deposits from CBAR - in precious metals KT 31132 P Accrued interest payable on short-term deposits from CBAR - in precious metals KT 31133 P Overdue principal on short-term deposits from CBAR - inprecious metals KT 31134 P Overdue interest accrued on short-term deposits from CBAR - inprecious metals 3114 Short-term loans from CBAR - in national currency KT 31140 P Short-term loans from CBAR - in national currency KT 31142 P Accrued interest payable on short-term loans from CBAR - innational currency KT 31143 P Overdue principal on short-term loans from CBAR – in national currency KT 31144 P Overdue interest accrued on short-term loans from CBAR - in national currency 3115 Short-term loans from CBAR - in foreign currency KT 31150 P Short-term loans from CBAR - in foreign currency KT 31152 P Accrued interest payable on short-term loans from CBAR - inforeign currency KT 31153 P Overdue principal on short-term loans from CBAR – in foreign currency KT 31154 P Overdue interest accrued on short-term loans from CBAR - in foreign currency 3116 Short-term loans from CBAR - in precious metals KT 31160 P Short-term loans from CBAR - in precious metals KT 31162 P Accrued interest payable on short-term loans from CBAR -in precious metals KT 31163 P Overdue principal on short-term loans from CBAR – in precious metals KT 31164 P Overdue interest accrued on short-term loans from CBAR - in precious metals 3121 Long-term deposits from CBAR - in national currency KT 31210 P Long-term deposits from CBAR - in national currency KT 31212 P Accrued interest payable on long-term deposits from CBAR - in national currency KT 31213 P Overdue principal on long-term deposits of CBAR - in national currency KT 31214 P Overdue interest accrued on long-term deposits of CBAR s-in national currency

3122 Long-term deposits from CBAR - in foreign currency KT 31220 P Long-term deposits from CBAR - in foreign currency KT 31222 P Accrued interest payable on long-term deposits from CBAR - in foreign currency KT 31223 P Overdue principal on long-term deposits of CBAR - in foreign currency KT 31224 P Overdue interest accrued on long-term deposits of CBAR -in foreign currency 3123 Long-term deposits from CBAR - in precious metals KT 31230 P Long-term deposits from CBAR - in precious metals KT 31232 P Accrued interest payable on long-term deposits from CBAR - in precious metals KT 31233 P Overdue principal on long-term deposits of CBAR – in precious metals KT 31234 P Overdue interest accrued on long-term deposits of CBAR - inprecious metals 3124 Long-term loans from CBAR - in national currency KT 31240 P Long-term loans from CBAR - in national currency KT 31242 P Accrued interest payable on long-term loans from CBAR - innational currency KT 31243 P Overdue principal on long-term loans from CBAR – in national currency KT 31244 P Overdue interest accrued on long-term loans from CBAR - in national currency 3125 Long-term loans from CBAR - in foreign currency KT 31250 P Long-term loans from CBAR - in foreign currency KT 31252 P Accrued interest payable on long-term loans from CBAR -in foreign currency KT 31253 P Overdue principal on long-term loans from CBAR – in foreign currency KT 31254 P Overdue interest accrued on long-term loans from CBAR - in foreign currency 3126 Long-term loans from CBAR - in precious metals KT 31260 P Long-term loans from CBAR - in precious metals KT 31262 P Accrued interest payable on long-term loans from CBAR -inprecious metals KT 31263 P Overdue principal on long-term loans from CBAR - in precious metals KT 31264 P Overdue interest accrued on long-term loans from CBAR -in precious metals 3171 REPO agreements with CBAR - in national currency KT 31710 P REPO agreements with CBAR - in national currency KT 31712 P Accrued interest payable on REPO agreements with CBAR – in national currency KT 31713 P Overdue principal on REPO agreements with CBAR - in national currency KT 31714 P Overdue interest accrued on REPO agreements with CBAR - in national currency 3172 REPO agreements with CBAR - in foreign currency KT 31720 P REPO agreements with CBAR - in foreign currency KT 31722 P Accrued interest payable on REPO agreements with CBAR – in foreign currency KT 31723 P Overdue principal on REPO agreements with CBAR - in foreign currency KT 31724 P Overdue interest accrued on REPO agreements with CBAR - in foreign currency

3196 Adjustments on amounts due to CBAR - in national currency KT 31960 P Positive adjustments on amounts due to CBAR - in national currency KT 31961 K-P Negative adjustments on amounts due to CBAR - in national currency 3197 Adjustments on amounts due to CBAR - in foreign currency KT 31970 P Positive adjustments on amounts due to CBAR - in foreign currency KT 31971 K-P Negative adjustments on amounts due to CBAR - in foreign currency 3198 Adjustments on amounts due to CBAR - in precious metals KT 31980 P Positive adjustments on amounts due to CBAR - in precious metals KT 31981 K-P Negative adjustments on amounts due to CBAR - in precious metals 32 CASH IN CIRCULATION 3201 Banknotes in circulation - in national currency AMB 32010 P Banknotes in circulation - in national currency 3202 Coins in circulation - in national currency AMB 32020 P Coins in circulation - in national currency 35 AMOUNTS DUE TO FINANCIAL SECTOR 3501 Correspondent accounts ‘Loro’ of banks - in national currency AMB 35010 P Correspondent accounts ‘Loro’ of resident banks - in national currency AMB 35011 P Blocked correspondent accounts ‘Loro’ of resident banks - in national currency AMB 35012 P Accrued interest payable on correspondent accounts ‘Loro’ of resident banks -in national currency 35015 P Correspondent accounts ‘Loro’ of non-resident banks - in national currency 35016 P Blocked correspondent accounts ‘Loro’ of non-resident banks - in national currency 35017 P Accrued interest payable on correspondent accounts ‘Loro’ of non-resident banks - in national currency 3502 Correspondent accounts ‘Loro’ of banks - in foreign currency 35020 P Correspondent accounts ‘Loro’ of resident banks - in foreign currency 35021 P Blocked correspondent accounts ‘Loro’ of resident banks - in foreign currency 35022 P Accrued interest payable on correspondent accounts ‘Loro’ of resident banks -in foreign currency 35025 P Correspondent accounts ‘Loro’ of non-resident banks - in foreign currency 35026 P Blocked correspondent accounts ‘Loro’ of non-resident banks - in foreign currency

35027 P Accrued interest payable on correspondent accounts ‘Loro’ of non-resident banks - in foreign currency 3503 Correspondent accounts ‘Loro’ of banks - in precious metals 35030 P Correspondent accounts ‘Loro’ of resident banks - in precious metals 35031 P Blocked correspondent accounts ‘Loro’ of resident banks - in precious metals 35032 P Accrued interest payable on correspondent accounts ‘Loro’ of resident banks -in precious metals 35035 P Correspondent accounts ‘Loro’ of non-resident banks - in precious metals 35036 P Blocked correspondent accounts ‘Loro’ of non-resident banks - in precious metals 35037 P Accrued interest payable on correspondent accounts ‘Loro’ of non-resident banks - in precious metals 3504 Correspondent accounts ‘Loro’ of foreign central/national banks - in foreign currency 35040 P Correspondent accounts ‘Loro’ of foreign central/national banks - in foreign currency 35041 P Blocked correspondent accounts ‘Loro’ of foreign central/national banks - in foreign currency 35042 P Accrued interest payable on correspondent accounts ‘Loro’ of foreign central/national banks - in foreign currency 3505 Correspondent accounts ‘Loro’ of foreign central/national banks - in precious metals 35050 P Correspondent accounts ‘Loro’ of foreign central/national banks - in precious metals 35051 P Blocked correspondent accounts ‘Loro’ of foreign central/national banks - in precious metals 35052 P Accrued interest payable on correspondent accounts ‘Loro’ of foreign central/national banks - in precious metals 3506 Current accounts of non-bank credit institutions - in national currency 35060 P Current accounts of resident non-bank credit institutions - in national currency 35061 P Blocked current accounts of resident non-bank credit institutions - in national currency 35062 P Accrued interest payable on current accounts of resident non-bank credit institutions

• in national currency 35065 P Current accounts of non-resident non-bank credit institutions - in national currency 35066 P Blocked current accounts of non-resident non-bank credit institutions - innational currency 35067 P Accrued interest payable on current accounts of non-resident non-bank credit institutions - in national currency 3507 Current accounts of non-bank credit institutions - in foreign currency 35070 P Current accounts of resident non-bank credit institutions - in foreign currency

35071 P Blocked current accounts of resident non-bank credit institutions - in foreign currency 35072 P Accrued interest payable on current accounts of resident non-bank credit institutions

• in foreign currency 35075 P Current accounts of non-resident non-bank credit institutions - in foreign currency 35076 P Blocked current accounts of non-resident non-bank credit institutions -in foreign currency 35077 P Accrued interest payable on current accounts of non-resident non-bank credit institutions - in foreign currency 3508 Current accounts of non-bank credit institutions - in precious metals 35080 P Current accounts of resident non-bank credit institutions - in precious metals 35081 P Blocked current accounts of resident non-bank credit institutions -in precious metals 35082 P Accrued interest payable on current accounts of resident non-bank credit institutions
• in precious metals 35085 P Current accounts of non-resident non-bank credit institutions - in precious metals 35086 P Blocked current accounts of non-resident non-bank credit institutions - in precious metals 35087 P Accrued interest payable on current accounts of non-resident non-bank credit institutions - in precious metals 3509 Current accounts of other financial institutions - in national currency 35090 P Current accounts of resident other financial institutions - in national currency 35091 P Blocked current accounts of resident other financial institutions - in national currency 35092 P Accrued interest payable on current accounts of resident other financial institutions
• in national currency 35095 P Current accounts of non-resident other financial institutions - in national currency 35096 P Blocked current accounts of non-resident other financial institutions - in national currency 35097 P Accrued interest payable on current accounts of non-resident other financial institutions - in national currency 3510 Current accounts of other financial institutions - in foreign currency 35100 P Current accounts of resident other financial institutions - in foreign currency 35101 P Blocked current accounts of resident other financial institutions - in foreign currency 35102 P Accrued interest payable on current accounts of resident other financial institutions
• in foreign currency 35105 P Current accounts of non-resident other financial institutions - in foreign currency 35106 P Blocked current accounts of non-resident other financial institutions - in foreign currency

35107 P Accrued interest payable on current accounts of non-resident other financial institutions - in foreign currency 3511 Current accounts of other financial institutions - in precious metals 35110 P Current accounts of resident other financial institutions - in precious metals 35111 P Blocked current accounts of resident other financial institutions - in precious metals 35112 P Accrued interest payable on current accounts of resident other financial institutions

• in precious metals 35115 P Current accounts of non-resident other financial institutions - in precious metals 35116 P Blocked current accounts of non-resident other financial institutions -in precious metals 35117 P Accrued interest payable on current accounts of non-resident other financial institutions - in precious metals 3512 Correspondent accounts ‘Nostro’ of banks in overdraft - in national currency 35120 P Correspondent accounts ‘Nostro’ of resident banks in overdraft - in national currency 35122 P Accrued interest payable on accounts of resident banks in overdraft -in national currency 35123 P Overdue principal on accounts of resident banks in overdraft – in national currency 35124 P Overdue interest accrued on accounts of resident banks in overdraft – in national currency 35125 P Correspondent accounts ‘Nostro’ of non-resident banks in overdraft – in national currency 35127 P Accrued interest payable on accounts of non-resident banks in overdraft - in national currency 35128 P Overdue principal on accounts of non-resident banks in overdraft - in national currency 35129 P Overdue interest accrued on accounts of non-resident banks in overdraft - innational currency 3513 Correspondent accounts ‘Nostro’ of banks in overdraft - in foreign currency 35130 P Correspondent accounts ‘Nostro’ of resident banks in overdraft - in foreign currency 35132 P Accrued interest payable on accounts of resident banks in overdraft -in foreign currency 35133 P Overdue principal on accounts of resident banks in overdraft – in foreign currency 35134 P Overdue interest accrued on accounts of resident banks in overdraft – in foreign currency 35135 P Correspondent accounts ‘Nostro’ of non-resident banks in overdraft – in foreign currency 35137 P Accrued interest payable on accounts of non-resident banks in overdraft - in foreign currency 35138 P Overdue principal on accounts of non-resident banks in overdraft - in foreign currency

35139 P Overdue interest accrued on accounts of non-resident banks in overdraft -in foreign currency 3514 Correspondent accounts ‘Nostro’ of banks in overdraft - in precious metals 35140 P Correspondent accounts ‘Nostro’ of resident banks in overdraft - in precious metals 35142 P Accrued interest payable on accounts of resident banks in overdraft - in precious metals 35143 P Overdue principal on accounts of resident banks in overdraft – in precious metals 35144 P Overdue interest accrued on accounts of resident banks in overdraft – in precious metals 35145 P Correspondent accounts ‘Nostro’ of non-resident banks in overdraft – in precious metals 35147 P Accrued interest payable on accounts of non-resident banks in overdraft - in precious metals 35148 P Overdue principal on accounts of non-resident banks in overdraft - in precious metals 35149 P Overdue interest accrued on accounts of non-resident banks in overdraft -in precious metals 3515 Correspondent accounts ‘Nostro’ of foreign central/national banks in overdraft - in foreign currency 35150 P Correspondent accounts ‘Nostro’ of foreign central/national banks in overdraft - in foreign currency 35152 P Accrued interest payable on accounts of foreign central/national banks in overdraft

• in foreign currency 35153 P Overdue principal on accounts of foreign central/national banks in overdraft - in foreign currency 35154 P Overdue interest accrued on accounts of foreign central/national banks in overdraft
• in foreign currency 3516 Correspondent accounts ‘Nostro’ of foreign central/national banks in overdraft - in precious metals 35160 P Correspondent accounts ‘Nostro’ of foreign central/national banks in overdraft - in precious metals 35162 P Accrued interest payable on accounts of foreign central/national banks in overdraft
• in precious metals 35163 P Overdue principal on accounts of foreign central/national banks in overdraft - in precious metals 35164 P Overdue interest accrued on accounts of foreign central/national banks in overdraft
• in precious metals 3521 Short-term deposits from banks - in national currency 35210 P Short-term deposits from resident banks - in national currency 35211 P Blocked short-term deposit accounts of resident banks - in national currency 35212 P Accrued interest payable on short-term deposits of resident banks - in national currency 35213 P Overdue principal on short-term deposits of resident banks - in national currency

35214 P Overdue interest accrued on short-term deposits of resident banks - in national currency 35215 P Short-term deposits of non-resident banks - in national currency 35216 P Blocked short-term deposit accounts of non-resident banks - in national currency 35217 P Accrued interest payable on short-term deposits of non-resident banks - in national currency 35218 P Overdue principal on short-term deposits of non-resident banks - in national currency 35219 P Overdue interest accrued on short-term deposits of non-resident banks - in national currency 3522 Short-term deposits from banks - in foreign currency 35220 P Short-term deposits from resident banks - in foreign currency 35221 P Blocked short-term deposit accounts of resident banks - in foreign currency 35222 P Accrued interest payable on short-term deposits of resident banks - in foreign currency 35223 P Overdue principal on short-term deposits of resident banks - in foreign currency 35224 P Overdue interest accrued on short-term deposits of resident banks - in foreign currency 35225 P Short-term deposits of non-resident banks - in foreign currency 35226 P Blocked short-term deposit accounts of non-resident banks – in foreign currency 35227 P Accrued interest payable on short-term deposits of non-resident banks - in foreign currency 35228 P Overdue principal on short-term deposits of non-resident banks - in foreign currency 35229 P Overdue interest accrued on short-term deposits of non-resident banks - in foreign currency 3523 Short-term deposits from banks - in precious metals 35230 P Short-term deposits from resident banks - in precious metals 35231 P Blocked short-term deposit accounts of resident banks - in precious metals 35232 P Accrued interest payable on short-term deposits of resident banks - in precious metals 35233 P Overdue principal on short-term deposits of resident banks - in precious metals 35234 P Overdue interest accrued on short-term deposits of resident banks - in precious metals 35235 P Short-term deposits of non-resident banks - in precious metals 35236 P Blocked short-term deposit accounts of non-resident banks – in precious metals 35237 P Accrued interest payable on short-term deposits of non-resident banks - in precious metals 35238 P Overdue principal on short-term deposits of non-resident banks - in precious metals

35239 P Overdue interest accrued on short-term deposits of non-resident banks - in precious metals 3524 Short-term deposits of foreign central/national banks - in foreign currency 35240 P Short-term deposits of foreign central/national banks - in foreign currency 35241 P Blocked short-term deposit accounts of foreign central/national banks - in foreign currency 35242 P Accrued interest payable on short-term deposits of foreign central/national banks - in foreign currency 35243 P Overdue principal on short-term deposits of foreign central/national banks - in foreign currency 35244 P Overdue interest accrued on short-term deposits of foreign central/national banks - in foreign currency 3525 Short-term deposits of foreign central/national banks - in precious metals 35250 P Short-term deposits of foreign central/national banks – in precious metals 35251 P Blocked short-term deposit accounts of foreign central/national banks - in precious metals 35252 P Accrued interest payable on short-term deposits of foreign central/national banks - in precious metals 35253 P Overdue principal on short-term deposits of foreign central/national banks - in precious metals 35254 P Overdue interest accrued on short-term deposits of foreign central/national banks - in precious metals 3526 Short-term deposits of non-bank credit institutions - in national currency 35260 P Short-term deposits of resident non-bank credit institutions - in national currency 35261 P Blocked short-term deposit accounts of resident non-bank credit institutions - in national currency 35262 P Accrued interest payable on short-term deposits of resident non-bank credit institutions - in national currency 35263 P Overdue principal on short-term deposits of resident non-bank credit institutions

• in national currency 35264 P Overdue interest accrued on short-term deposits of resident non-bank credit institutions - in national currency 35265 P Short-term deposits of non-resident non-bank credit institutions - in national currency 35266 P Blocked short-term deposit accounts of non-resident non-bank credit institutions - in national currency 35267 P Accrued interest payable on short-term deposits of non-resident non-bank credit institutions - in national currency

35268 P Overdue principal on short-term deposits of non-resident non-bank credit institutions - in national currency 35269 P Overdue interest accrued on short-term deposits of non-resident non-bank credit institutions - in national currency 3527 Short-term deposits of non-bank credit institutions - in foreign currency 35270 P Short-term deposits of resident non-bank credit institutions - in foreign currency 35271 P Blocked short-term deposit accounts of resident non-bank credit institutions - in foreign currency 35272 P Accrued interest payable on short-term deposits of resident non-bank credit institutions - in foreign currency 35273 P Overdue principal on short-term deposits of resident non-bank credit institutions

• in foreign currency 35274 P Overdue interest accrued on short-term deposits of resident non-bank credit institutions - in foreign currency 35275 P Short-term deposits of non-resident non-bank credit institutions - in foreign currency 35276 P Blocked short-term deposit accounts of non-resident non-bank credit institutions - in foreign currency 35277 P Accrued interest payable on short-term deposits of non-resident non-bank credit institutions - in foreign currency 35278 P Overdue principal on short-term deposits of non-resident non-bank credit institutions - in foreign currency 35279 P Overdue interest accrued on short-term deposits of non-resident non-bank credit institutions - in foreign currency 3528 Short-term deposits of non-bank credit institutions - in precious metals 35280 P Short-term deposits of resident non-bank credit institutions - in precious metals 35281 P Blocked short-term deposit accounts of resident non-bank credit institutions - in precious metals 35282 P Accrued interest payable on short-term deposits of resident non-bank credit institutions - in precious metals 35283 P Overdue principal on short-term deposits of resident non-bank credit institutions
• in precious metals 35284 P Overdue interest accrued on short-term deposits of resident non-bank credit institutions - in precious metals 35285 P Short-term deposits of non-resident non-bank credit institutions - in precious metals 35286 P Blocked short-term deposit accounts of non-resident non-bank credit institutions - in precious metals

35287 P Accrued interest payable on short-term deposits of non-resident non-bank credit institutions - in precious metals 35288 P Overdue principal on short-term deposits of non-resident non-bank credit institutions - in precious metals 35289 P Overdue interest accrued on short-term deposits of non-resident non-bank credit institutions - in precious metals 3529 Short-term deposits of other financial institutions - in national currency 35290 P Short-term deposits of resident other financial institutions -in national currency 35291 P Blocked short-term deposit accounts of resident other financial institutions - in national currency 35292 P Accrued interest payable on short-term deposits of resident other financial institutions - in national currency 35293 P Overdue principal on short-term deposits of resident other financial institutions - in national currency 35294 P Overdue interest accrued on short-term deposits of resident other financial institutions - in national currency 35295 P Short-term deposits of non-resident other financial institutions - in national currency 35296 P Blocked short-term deposit accounts of non-resident other financial institutions - in national currency 35297 P Accrued interest payable on short-term deposits of non-resident other financial institutions - in national currency 35298 P Overdue principal on short-term deposits of non-resident other financial institutions - in national currency 35299 P Overdue interest accrued on short-term deposits of non-resident other financial institutions - in national currency 3530 Short-term deposits of other financial institutions - in foreign currency 35300 P Short-term deposits of resident other financial institutions -in foreign currency 35301 P Blocked short-term deposit accounts of resident other financial institutions - in foreign currency 35302 P Accrued interest payable on short-term deposits of resident other financial institutions - in foreign currency 35303 P Overdue principal on short-term deposits of resident other financial institutions - in foreign currency 35304 P Overdue interest accrued on short-term deposits of resident other financial institutions - in foreign currency 35305 P Short-term deposits of non-resident other financial institutions - in foreign currency 35306 P Blocked short-term deposit accounts of non-resident other financial institutions - in foreign currency

35307 P Accrued interest payable on short-term deposits of non-resident other financial institutions - in foreign currency 35308 P Overdue principal on short-term deposits of non-resident other financial institutions - in foreign currency 35309 P Overdue interest accrued on short-term deposits of non-resident other financial institutions - in foreign currency 3531 Short-term deposits of other financial institutions - in precious metals 35310 P Short-term deposits of resident other financial institutions - in precious metals 35311 P Blocked short-term deposit accounts of resident other financial institutions - in precious metals 35312 P Accrued interest payable on short-term deposits of resident other financial institutions - in precious metals 35313 P Overdue principal on short-term deposits of resident other financial institutions - in precious metals 35314 P Overdue interest accrued on short-term deposits of resident other financial institutions - in precious metals 35315 P Short-term deposits of non-resident other financial institutions - in precious metals 35316 P Blocked short-term deposit accounts of non-resident other financial institutions - in precious metals 35317 P Accrued interest payable on short-term deposits of non-resident other financial institutions - in precious metals 35318 P Overdue principal on short-term deposits of non-resident other financial institutions - in precious metals 35319 P Overdue interest accrued on short-term deposits of non-resident other financial institutions - in precious metals 3532 Short-term loans from banks - in national currency 35320 P Short-term loans from resident banks - in national currency 35322 P Accrued interest payable on short-term loans from resident banks - in national currency 35323 P Overdue principal on short-term loans from resident banks - in national currency 35324 P Overdue interest accrued on short-term loans from resident banks - in national currency 35325 P Short-term loans from non-resident banks - in national currency 35327 P Accrued interest payable on short-term loans from non-resident banks - in national currency 35328 P Overdue principal on short-term loans from non-resident banks - in national currency 35329 P Overdue interest accrued on short-term loans from non-resident banks - in national currency 3533 Short-term loans from banks - in foreign currency

35330 P Short-term loans from resident banks - in foreign currency 35332 P Accrued interest payable on short-term loans from resident banks - in foreign currency 35333 P Overdue principal on short-term loans from resident banks - in foreign currency 35334 P Overdue interest accrued on short-term loans from resident banks - in foreign currency 35335 P Short-term loans from non-resident banks - in foreign currency 35337 P Accrued interest payable on short-term loans from non-resident banks - in foreign currency 35338 P Overdue principal on short-term loans from non-resident banks - in foreign currency 35339 P Overdue interest accrued on short-term loans from non-resident banks - in foreign currency 3534 Short-term loans from banks - in precious metals 35340 P Short-term loans from resident banks - in precious metals 35342 P Accrued interest payable on short-term loans from resident banks - in precious metals 35343 P Overdue principal on short-term loans from resident banks - in precious metals 35344 P Overdue interest accrued on short-term loans from resident banks - in precious metals 35345 P Short-term loans from non-resident banks - in precious metals 35347 P Accrued interest payable on short-term loans from non-resident banks - in precious metals 35348 P Overdue principal on short-term loans from non-resident banks - in precious metals 35349 P Overdue interest accrued on short-term loans from non-resident banks - in precious metals 3535 Short-term loans from foreign central/national banks - in foreign currency 35350 P Short-term loans from foreign central/national banks - in foreign currency 35352 P Accrued interest payable on short-term loans from foreign central/national banks - in foreign currency 35353 P Overdue principal on short-term loans from foreign central/national banks - in foreign currency 35354 P Overdue interest accrued on short-term loans from foreign central/national banks - in foreign currency 3536 Short-term loans from foreign central/national banks - in precious metals 35360 P Short-term loans from foreign central/national banks - in precious metals 35362 P Accrued interest payable on short-term loans from foreign central/national banks - in precious metals

35363 P Overdue principal on short-term loans from foreign central/national banks - in precious metals 35364 P Overdue interest accrued on short-term loans from foreign central/national banks - in precious metals 3537 Short-term loans from non-bank credit institutions - in national currency 35370 P Short-term loans from resident non-bank credit institutions -in national currency 35372 P Accrued interest payable on short-term loans from resident non-bank credit institutions - in national currency 35373 P Overdue principal on short-term loans from resident non-bank credit institutions - in national currency 35374 P Overdue interest accrued on short-term loans from resident non-bank credit institutions - in national currency 35375 P Short-term loans from non-resident non-bank credit institutions - in national currency 35377 P Accrued interest payable on short-term loans from non-resident non-bank credit institutions - in national currency 35378 P Overdue principal on short-term loans from non-resident non-bank credit institutions - in national currency 35379 P Overdue interest accrued on short-term loans from non-resident non-bank credit institutions - in national currency 3538 Short-term loans from non-bank credit institutions - in foreign currency 35380 P Short-term loans from resident non-bank credit institutions - inforeign currency 35382 P Accrued interest payable on short-term loans from resident non-bank credit institutions - in foreign currency 35383 P Overdue principal on short-term loans from resident non-bank credit institutions - in foreign currency 35384 P Overdue interest accrued on short-term loans from resident non-bank credit institutions - in foreign currency 35385 P Short-term loans from non-resident non-bank credit institutions - in foreign currency 35387 P Accrued interest payable on short-term loans from non-resident non-bank credit institutions - in foreign currency 35388 P Overdue principal on short-term loans from non-resident non-bank credit institutions - in foreign currency 35389 P Overdue interest accrued on short-term loans from non-resident non-bank credit institutions - in foreign currency 3539 Short-term loans from non-bank credit institutions - in precious metals

35390 P Short-term loans from resident non-bank credit institutions - in precious metals 35392 P Accrued interest payable on short-term loans from resident non-bank credit institutions - in precious metals 35393 P Overdue principal on short-term loans from resident non-bank credit institutions - in precious metals 35394 P Overdue interest accrued on short-term loans from resident non-bank credit institutions - in precious metals 35395 P Short-term loans from non-resident non-bank credit institutions - in precious metals 35397 P Accrued interest payable on short-term loans from non-resident non-bank credit institutions - in precious metals 35398 P Overdue principal on short-term loans from non-resident non-bank credit institutions - in precious metals 35399 P Overdue interest accrued on short-term loans from non-resident non-bank credit institutions - in precious metals 3540 Short-term loans from other financial institutions - in national currency 35405 P Short-term loans from non-resident other financial institutions - in national currency 35407 P Accrued interest payable on short-term loans from non-resident other financial institutions - in national currency 35408 P Overdue principal on short-term loans from non-resident other financial institutions

• in national currency 35409 P Overdue interest accrued on short-term loans from non-resident other financial institutions - in national currency 3541 Short-term loans from other financial institutions - in foreign currency 35415 P Short-term loans from non-resident other financial institutions - in foreign currency 35417 P Accrued interest payable on short-term loans from non-resident other financial institutions - in foreign currency 35418 P Overdue principal on short-term loans from non-resident other financial institutions
• in foreign currency 35419 P Overdue interest accrued on short-term loans from non-resident other financial institutions - in foreign currency 3542 Short-term loans from other financial institutions - in precious metals 35425 P Short-term loans from non-resident other financial institutions -in precious metals 35427 P Accrued interest payable on short-term loans from non-resident other financial institutions - in precious metals

35428 P Overdue principal on short-term loans from non-resident other financial institutions

• in precious metals 35429 P Overdue interest accrued on short-term loans from non-resident other financial institutions - in precious metals 3543 Long-term deposits of banks - in national currency 35430 P Long-term deposits of resident banks - in national currency 35431 P Blocked long-term deposit accounts of resident banks - in national currency 35432 P Accrued interest payable on long-term deposits of resident banks - in national currency 35433 P Overdue principal on long-term deposits of resident banks - in national currency 35434 P Overdue interest accrued on long-term deposits of resident banks - in national currency 35435 P Long-term deposits of non-resident banks - in national currency 35436 P Blocked long-term deposit accounts of non-resident banks – in national currency 35437 P Accrued interest payable on long-term deposits of non-resident banks - in national currency 35438 P Overdue principal on long-term deposits of non-resident banks - in national currency 35439 P Overdue interest accrued on long-term deposits of non-resident banks - in national currency 3544 Long-term deposits of banks - in foreign currency 35440 P Long-term deposits of resident banks - in foreign currency 35441 P Blocked long-term deposit accounts of resident banks - in foreign currency 35442 P Accrued interest payable on long-term deposits of resident banks - in foreign currency 35443 P Overdue principal on long-term deposits of resident banks - in foreign currency 35444 P Overdue interest accrued on long-term deposits of resident banks - in foreign currency 35445 P Long-term deposits of non-resident banks – in foreign currency 35446 P Blocked long-term deposit accounts of non-resident banks – in foreign currency 35447 P Accrued interest payable on long-term deposits of non-resident banks - in foreign currency 35448 P Overdue principal on long-term deposits of non-resident banks - in foreign currency 35449 P Overdue interest accrued on long-term deposits of non-resident banks - in foreign currency 3545 Long-term deposits of banks - in precious metals

35450 P Long-term deposits of resident banks - in precious metals 35451 P Blocked long-term deposit accounts of resident banks - in precious metals 35452 P Accrued interest payable on long-term deposits of resident banks - in precious metals 35453 P Overdue principal on long-term deposits of resident banks - in precious metals 35454 P Overdue interest accrued on long-term deposits of resident banks - in precious metals 35455 P Long-term deposits of non-resident banks - in precious metals 35456 P Blocked long-term deposit accounts of non-resident banks-in precious metals 35457 P Accrued interest payable on long-term deposits of non-resident banks - in precious metals 35458 P Overdue principal on long-term deposits of non-resident banks - in precious metals 35459 P Overdue interest accrued on long-term deposits of non-resident banks - in precious metals 3546 Long-term deposits of foreign central/national banks - in foreign currency 35460 P Long-term deposits of foreign central/national banks - in foreign currency 35461 P Blocked long-term deposit accounts of foreign central/national banks -in foreign currency 35462 P Accrued interest payable on long-term deposits of foreign central/national banks - in foreign currency 35463 P Overdue principal on long-term deposits of foreign central/national banks - in foreign currency 35464 P Overdue interest accrued on long-term deposits of foreign central/national banks - in foreign currency 3547 Long-term deposits of foreign central/national banks - in precious metals 35470 P Long-term deposits of foreign central/national banks - in precious metals 35471 P Blocked long-term deposit accounts of foreign central/national banks - in precious metals 35472 P Accrued interest payable on long-term deposits of foreign central/national banks - in precious metals 35473 P Overdue principal on long-term deposits of foreign central/national banks - in precious metals 35474 P Overdue interest accrued on long-term deposits of foreign central/national banks - in precious metals 3548 Long-term deposits of non-bank credit institutions - in national currency 35480 P Long-term deposits of resident non-bank credit institutions - in national currency

35481 P Blocked long-term deposit accounts of resident non-bank credit institutions - in national currency 35482 P Accrued interest payable on long-term deposits of resident non-bank credit institutions - in national currency 35483 P Overdue principal on long-term deposits of resident non-bank credit institutions - in national currency 35484 P Overdue interest accrued on long-term deposits of resident non-bank credit institutions - in national currency 35485 P Long-term deposits of non-resident non-bank credit institutions - in national currency 35486 P Blocked long-term deposit accounts of non-resident non-bank credit institutions - in national currency 35487 P Accrued interest payable on long-term deposits of non-resident non-bank credit institutions - in national currency 35488 P Overdue principal on long-term deposits of non-resident non-bank credit institutions - in national currency 35489 P Overdue interest accrued on long-term deposits of non-resident non-bank credit institutions - in national currency 3549 Long-term deposits of non-bank credit institutions - in foreign currency 35490 P Long-term deposits of resident non-bank credit institutions - in foreign currency 35491 P Blocked long-term deposit accounts of resident non-bank credit institutions - in foreign currency 35492 P Accrued interest payable on long-term deposits of resident non-bank credit institutions - in foreign currency 35493 P Overdue principal on long-term deposits of resident non-bank credit institutions - in foreign currency 35494 P Overdue interest accrued on long-term deposits of resident non-bank credit institutions - in foreign currency 35495 P Long-term deposits of non-resident non-bank credit institutions - in foreign currency 35496 P Blocked long-term deposit accounts of non-resident non-bank credit institutions - in foreign currency 35497 P Accrued interest payable on long-term deposits of non-resident non-bank credit institutions - in foreign currency 35498 P Overdue principal on long-term deposits of non-resident non-bank credit institutions - in foreign currency 35499 P Overdue interest accrued on long-term deposits of non-resident non-bank credit institutions - in foreign currency

3550 Long-term deposits of non-bank credit institutions - in precious metals 35500 P Long-term deposits of resident non-bank credit institutions - in precious metals 35501 P Blocked long-term deposit accounts of resident non-bank credit institutions - in precious metals 35502 P Accrued interest payable on long-term deposits of resident non-bank credit institutions - in precious metals 35503 P Overdue principal on long-term deposits of resident non-bank credit institutions - in precious metals 35504 P Overdue interest accrued on long-term deposits of resident non-bank credit institutions - in precious metals 35505 P Long-term deposits of non-resident non-bank credit institutions - in precious metals 35506 P Blocked long-term deposit accounts of non-resident non-bank credit institutions - in precious metals 35507 P Accrued interest payable on long-term deposits of non-resident non-bank credit institutions - in precious metals 35508 P Overdue principal on long-term deposits of non-resident non-bank credit institutions - in precious metals 35509 P Overdue interest accrued on long-term deposits of non-resident non-bank credit institutions - in precious metals 3551 Long-term deposits of other financial institutions - in national currency 35510 P Long-term deposits of resident other financial institutions -in national currency 35511 P Blocked long-term deposit accounts of resident other financial institutions - in national currency 35512 P Accrued interest payable on long-term deposits of resident other financial institutions - in national currency 35513 P Overdue principal on long-term deposits of resident other financial institutions - in national currency 35514 P Overdue interest accrued on long-term deposits of resident other financial institutions - in national currency 35515 P Long-term deposits of non-resident other financial institutions - in national currency 35516 P Blocked long-term deposit accounts of non-resident other financial institutions - in national currency 35517 P Accrued interest payable on long-term deposits of non-resident other financial institutions - in national currency 35518 P Overdue principal on long-term deposits of non-resident other financial institutions - in national currency

35519 P Overdue interest accrued on long-term deposits of non-resident other financial institutions - in national currency 3552 Long-term deposits of other financial institutions - in foreign currency 35520 P Long-term deposits of resident other financial institutions -in foreign currency 35521 P Blocked long-term deposit accounts of resident other financial institutions - in foreign currency 35522 P Accrued interest payable on long-term deposits of resident other financial institutions - in foreign currency 35523 P Overdue principal on long-term deposits of resident other financial institutions - in foreign currency 35524 P Overdue interest accrued on long-term deposits of resident other financial institutions - in foreign currency 35525 P Long-term deposits of non-resident other financial institutions - in foreign currency 35526 P Blocked long-term deposit accounts of non-resident other financial institutions - in foreign currency 35527 P Accrued interest payable on long-term deposits of non-resident other financial institutions - in foreign currency 35528 P Overdue principal on long-term deposits of non-resident other financial institutions - in foreign currency 35529 P Overdue interest accrued on long-term deposits of non-resident other financial institutions - in foreign currency 3553 Long-term deposits of other financial institutions - in precious metals 35530 P Long-term deposits of resident other financial institutions - in precious metals 35531 P Blocked long-term deposit accounts of resident other financial institutions - in precious metals 35532 P Accrued interest payable on long-term deposits of resident other financial institutions - in precious metals 35533 P Overdue principal on long-term deposits of resident other financial institutions - in precious metals 35534 P Overdue interest accrued on long-term deposits of resident other financial institutions - in precious metals 35535 P Long-term deposits of non-resident other financial institutions - in precious metals 35536 P Blocked long-term deposit accounts of non-resident other financial institutions - in precious metals 35537 P Accrued interest payable on long-term deposits of non-resident other financial institutions - in precious metals 35538 P Overdue principal on long-term deposits of non-resident other financial institutions - in precious metals

35539 P Overdue interest accrued on long-term deposits of non-resident other financial institutions - in precious metals 3554 Long-term loans from banks - in national currency 35540 P Long-term loans from resident banks - in national currency 35542 P Accrued interest payable on long-term loans from resident banks - in national currency 35543 P Overdue principal on long-term loans from resident banks - in national currency 35544 P Overdue interest accrued on long-term loans from resident banks - in national currency 35545 P Long-term loans from non-resident banks - in national currency 35547 P Accrued interest payable on long-term loans from non-resident banks - in national currency 35548 P Overdue principal on long-term loans from non-resident banks - in national currency 35549 P Overdue interest accrued on long-term loans from non-resident banks - in national currency 3555 Long-term loans from banks - in foreign currency 35550 P Long-term loans from resident banks - in foreign currency 35552 P Accrued interest payable on long-term loans from resident banks - in foreign currency 35553 P Overdue principal on long-term loans from resident banks - in foreign currency 35554 P Overdue interest accrued on long-term loans from resident banks - in foreign currency 35555 P Long-term loans from non-resident banks - in foreign currency 35557 P Accrued interest payable on long-term loans from non-resident banks - in foreign currency 35558 P Overdue principal on long-term loans from non-resident banks - in foreign currency 35559 P Overdue interest accrued on long-term loans from non-resident banks - in foreign currency 3556 Long-term loans from banks - in precious metals 35560 P Long-term loans from resident banks - in precious metals 35562 P Accrued interest payable on long-term loans from resident banks - in precious metals 35563 P Overdue principal on long-term loans from resident banks - in precious metals 35564 P Overdue interest accrued on long-term loans from resident banks - in precious metals 35565 P Long-term loans from non-resident banks - in precious metals 35567 P Accrued interest payable on long-term loans from non-resident - in precious metals 35568 P Overdue principal on long-term loans from non-resident banks - in precious metals 35569 P Overdue interest accrued on long-term loans from non-resident banks - in precious metals

3557 Long-term loans from foreign central/national banks - in foreign currency 35570 P Long-term loans from foreign central/national banks - in foreign currency 35572 P Accrued interest payable on long-term loans from foreign central/national banks - in foreign currency 35573 P Overdue principal on long-term loans from foreign central/national banks - in foreign currency 35574 P Overdue interest accrued on long-term loans from foreign central/national banks - in foreign currency 3558 Long-term loans from foreign central/national banks - in precious metals 35580 P Long-term loans from foreign central/national banks – in precious metals 35582 P Accrued interest payable on long-term loans from foreign central/national banks - in precious metals 35583 P Overdue principal on long-term loans from foreign central/national banks - in precious metals 35584 P Overdue interest accrued on long-term loans from foreign central/national banks - in precious metals 3559 Long-term loans from non-bank credit institutions - in national currency 35590 P Long-term loans from resident non-bank credit institutions -in national currency 35592 P Accrued interest payable on long-term loans from resident non-bank credit institutions - in national currency 35593 P Overdue principal on long-term loans from resident non-bank credit institutions - in national currency 35594 P Overdue interest accrued on long-term loans from resident non-bank credit institutions - in national currency 35595 P Long-term loans from non-resident non-bank credit institutions - in national currency 35597 P Accrued interest payable on long-term loans from non-resident non-bank credit institutions - in national currency 35598 P Overdue principal on long-term loans from non-resident non-bank credit institutions - in national currency 35599 P Overdue interest accrued on long-term loans from non-resident non-bank credit institutions - in national currency 3560 Long-term loans from non-bank credit institutions - in foreign currency 35600 P Long-term loans from resident non-bank credit institutions - in foreign currency 35602 P Accrued interest payable on long-term loans from resident non-bank credit institutions - in foreign currency

35603 P Overdue principal on long-term loans from resident non-bank credit institutions - in foreign currency 35604 P Overdue interest accrued on long-term loans from resident non-bank credit institutions - in foreign currency 35605 P Long-term loans from non-resident non-bank credit institutions - in foreign currency 35607 P Accrued interest payable on long-term loans from non-resident non-bank credit institutions - in foreign currency 35608 P Overdue principal on long-term loans from non-resident non-bank credit institutions - in foreign currency 35609 P Overdue interest accrued on long-term loans from non-resident non-bank credit institutions - in foreign currency 3561 Long-term loans from non-bank credit institutions - in precious metals 35610 P Long-term loans from resident non-bank credit institutions - in precious metals 35612 P Accrued interest payable on long-term deposits of resident non-bank credit institutions - in precious metals 35613 P Overdue principal on long-term deposits of resident non-bank credit institutions

• in precious metals 35614 P Overdue interest accrued on long-term deposits of resident non-bank credit institutions - in precious metals 35615 P Long-term deposits of non-resident non-bank credit institutions - in precious metals 35617 P Accrued interest payable on long-term deposits of non-resident non-bank credit institutions - in precious metals 35618 P Overdue principal on long-term deposits of non-resident non-bank credit institutions - in precious metals 35619 P Overdue interest accrued on long-term deposits of non-resident non-bank credit institutions - in precious metals 3562 Long-term loans from other financial institutions - in national currency 35625 P Long-term loans from non-resident other financial institutions - in national currency 35627 P Accrued interest payable on long-term loans from non-resident other financial institutions - in national currency 35628 P Overdue principal on long-term loans from non-resident other financial institutions
• in national currency 35629 P Overdue interest accrued on long-term loans from non-resident other financial institutions - in national currency 3563 Long-term loans from other financial institutions - in foreign currency

35635 P Long-term loans from non-resident other financial institutions -in foreign currency 35637 P Accrued interest payable on long-term loans from non-resident other financial institutions - in foreign currency 35638 P Overdue principal on long-term loans from non-resident other financial institutions

• in foreign currency 35639 P Overdue interest accrued on long-term loans from non-resident other financial institutions - in foreign currency 3564 Long-term loans from other financial institutions - in precious metals 35645 P Long-term loans from non-resident other financial institutions -in precious metals 35647 P Accrued interest payable on long-term loans from non-resident other financial institutions - in precious metals 35648 P Overdue principal on long-term loans from non-resident other financial institutions
• in precious metals 35649 P Overdue interest accrued on long-term loans from non-resident other financial institutions - in precious metals 3571 REPO agreements with banks - in national currency 35710 P REPO agreements with resident banks - in national currency 35712 P Accrued interest payable on REPO agreements with resident banks - in national currency 35713 P Overdue principal on short-term REPO agreements with resident banks – in national currency 35714 P Overdue interest accrued on short-term REPO agreements with resident banks – in national currency 35715 P REPO agreements with non-resident banks - in national currency 35717 P Accrued interest payable on REPO agreements with non-resident banks - in national currency 35718 P Overdue principal on short-term REPO agreements with non-resident banks - in national currency 35719 P Overdue interest accrued on short-term REPO agreements with non-resident banks -in national currency 3572 REPO agreements with banks - in foreign currency 35720 P REPO agreements with resident banks - in foreign currency 35722 P Accrued interest payable on REPO agreements with resident banks -in foreign currency 35723 P Overdue principal on short-term REPO agreements with resident banks - in foreign currency 35724 P Overdue interest accrued on short-term REPO agreements with resident banks - in foreign currency 35725 P REPO agreements with non-resident banks - in foreign currency

35727 P Accrued interest payable on REPO agreements with non-resident banks - in foreign currency 35728 P Overdue principal on short-term REPO agreements with non-resident banks - in foreign currency 35729 P Overdue interest accrued on short-term REPO agreements with non-resident banks -in foreign currency 3574 REPO agreements with foreign central/national banks - in foreign currency 35740 P REPO agreements with foreign central/national banks - in foreign currency 35742 P Accrued interest payable on REPO agreements with foreign central/national banks - in foreign currency 35743 P Overdue principal on REPO agreements with foreign central/national banks - in foreign currency 35744 P Overdue interest accrued on REPO agreements with foreign central/national banks

• in foreign currency 3575 REPO agreements with non-bank credit institutions - in national currency 35750 P REPO agreements with resident non-bank credit institutions - in national currency 35752 P Accrued interest payable on REPO agreements with resident non-bank credit institutions - in national currency 35753 P Overdue principal on short-term REPO agreements with resident non-bank credit institutions - in national currency 35754 P Overdue interest accrued on short-term REPO agreements with resident non-bank credit institutions - in national currency 35755 P REPO agreements with non-resident non-bank credit institutions - in national currency 35757 P Accrued interest payable on REPO agreements with non-resident non-bank credit institutions - in national currency 35758 P Overdue principal on short-term REPO agreements with non-resident non-bank credit institutions - in national currency 35759 P Overdue interest accrued on short-term REPO agreements with non-resident non￾bank credit institutions - in national currency 3576 REPO agreements with non-bank credit institutions - in foreign currency 35760 P REPO agreements with resident non-bank credit institutions - in foreign currency 35762 P Accrued interest payable on REPO agreements with resident non-bank credit institutions - in foreign currency 35763 P Overdue principal on short-term REPO agreements with resident non-bank credit institutions - in foreign currency

35764 P Overdue interest accrued on short-term REPO agreements with resident non-bank credit institutions - in foreign currency 35765 P REPO agreements with non-resident non-bank credit institutions - in foreign currency 35767 P Accrued interest payable on REPO agreements with non-resident non-bank credit institutions - in foreign currency 35768 P Overdue principal on short-term REPO agreements with non-resident non-bank credit institutions - in foreign currency 35769 P Overdue interest accrued on short-term REPO agreements with non-resident non￾bank credit institutions - in foreign currency 3577 REPO agreements with other financial institutions - in national currency 35770 P REPO agreements with resident other financial institutions - in national currency 35772 P Accrued interest payable on REPO agreements with resident other financial institutions - in national currency 35773 P Overdue principal on short-term REPO agreements with resident other financial institutions - in national currency 35774 P Overdue interest accrued on short-term REPO agreements with resident other financial institutions - in national currency 35775 P REPO agreements with non-resident other financial institutions - in national currency 35777 P Accrued interest payable on REPO agreements with non-resident other financial institutions - in national currency 35778 P Overdue principal on short-term REPO agreements with non-resident other financial institutions - in national currency 35779 P Overdue interest accrued on short-term REPO agreements with non-resident other financial institutions - in national currency 3578 REPO agreements with other financial institutions - in foreign currency 35780 P REPO agreements with other resident financial institutions - in foreign currency 35782 P Accrued interest payable on REPO agreements with resident other financial institutions - in foreign currency 35783 P Overdue principal on short-term REPO agreements with resident other financial institutions - in foreign currency 35784 P Overdue interest accrued on short-term REPO agreements with resident other financial institutions - in foreign currency 35785 P REPO agreements with non-resident other financial institutions - in foreign currency 35787 P Accrued interest payable on REPO agreements with non-resident other financial institutions - in foreign currency 35788 P Overdue principal on short-term REPO agreements with non-resident other financial institutions - in foreign currency

35789 P Overdue interest accrued on short-term REPO agreements with non-resident other financial institutions - in foreign currency 3593 Balance of closed accounts of financial sector - in national currency 35930 P Balance of closed accounts of resident banks - in national currency 35931 P Balance of closed accounts of non-resident banks - in national currency 35932 P Balance of closed accounts of resident non-bank credit institutions - in national currency 35933 P Balance of closed accounts of non-resident non-bank credit institutions - in national currency 35938 P Balance of closed accounts of resident other financial institutions – in national currency 35939 P Closed accounts of other non-resident financial institutions - in national currency 3594 Balance of closed accounts of financial sector - in foreign currency 35940 P Balance of closed accounts of resident banks - in foreign currency 35941 P Balance of closed accounts of non-resident banks - in foreign currency 35942 P Balance of closed accounts of resident non-bank credit institutions - in foreign currency 35943 P Balance of closed accounts of non-resident non-bank credit institutions – in foreign currency 35948 P Balance of closed accounts of resident other financial institutions - in foreign currency 35949 P Balance of closed accounts of non-resident other financial institutions- in foreign currency 3595 Balance of closed accounts of financial sector - in precious metals 35950 P Balance of closed accounts of resident banks - in precious metals 35951 P Balance of closed accounts of non-resident banks - in precious metals 35952 P Balance of closed accounts of resident non-bank credit institutions - in precious metals 35953 P Balance of closed accounts of non-resident non-bank credit institutions – in precious metals 35958 P Balance of closed accounts of resident other financial institutions - in precious metals 35959 P Balance of closed accounts of non-resident other financial institutions - in precious metals 3596 Adjustments on amounts due to financial sector - in national currency 35960 P Positive adjustments on amounts due to financial sector – in national currency 35961 K-P Negative adjustments on amounts due to financial sector - in national currency

3597 Adjustments on amounts due to financial sector - in foreign currency 35970 P Positive adjustments on amounts due to financial sector - in foreign currency 35971 K-P Negative adjustments on amounts due to financial sector - in foreign currency 3598 Adjustments on amounts due to financial sector - in precious metals 35980 P Positive adjustments on amounts due to financial sector - in precious metals 35981 K-P Negative adjustments on amounts due to financial sector - in precious metals 36 AMOUNTS DUE TO BUDGET ORGANIZATIONS AND STATE FUNDS 3601 Current accounts of budget organizations - in national currency 36010 P Current accounts of the Central Treasury - in national currency 36011 P Blocked current accounts of the Central Treasury - in national currency 36012 P Accrued interest payable on current accounts of the Central Treasury - in national currency 36015 P Current accounts of other budget organizations - in national currency 36016 P Blocked current accounts of other budget organizations - in national currency 36017 P Accrued interest payable on current accounts of other budget organizations -in national currency 3602 Current accounts of budget organizations - in foreign currency 36020 P Current accounts of the Central Treasury - in foreign currency 36021 P Blocked current accounts of the Central Treasury - in foreign currency 36022 P Accrued interest payable on current accounts of the Central Treasury - in foreign currency 36025 P Current accounts of other budget organizations - in foreign currency 36026 P Blocked current accounts of other budget organizations - in foreign currency 36027 P Accrued interest payable on current accounts of other budget organizations -in foreign currency 3603 Current accounts of budget organizations - in precious metals 36030 P Current accounts of the Central Treasury - in precious metals 36031 P Blocked current accounts of the Central Treasury - in precious metals 36032 P Accrued interest payable on current accounts of the Central Treasury -in precious metals 36035 P Current accounts of other budget organizations - in precious metals 36036 P Blocked current accounts of other budget organizations - in precious metals

36037 P Accrued interest payable on current accounts of other budget organizations -in precious metals 3604 Current accounts of state funds - in national currency 36040 P Current accounts of the State Oil Fund of the Republic of Azerbaijan - in national currency 36041 P Blocked current accounts of the State Oil Fund of the Republic of Azerbaijan - in national currency 36042 P Accrued interest payable on current account of the State Oil Fund of the Azerbaijan Republic - in national currency 36045 P Current accounts of other state funds - in national currency 36046 P Blocked current accounts of other state funds - in national currency 36047 P Accrued interest payable on current accounts of other state funds - in national currency 3605 Current accounts of state funds - in foreign currency 36050 P Current accounts of the State Oil Fund of the Republic of Azerbaijan - in foreign currency 36051 P Blocked current accounts of the State Oil Fund of the Republic of Azerbaijan -in foreign currency 36052 P Accrued interest payable on current account of the State Oil Fund of the Azerbaijan Republic - in foreign currency 36055 P Current accounts of other state funds - in foreign currency 36056 P Blocked current accounts of other state funds - in foreign currency 36057 P Accrued interest payable on current accounts of other state funds -in foreign currency 3606 Current accounts of state funds - in precious metals 36060 P Current accounts of the State Oil Fund of the Republic of Azerbaijan - in precious metals 36061 P Blocked current accounts of the State Oil Fund of the Republic of Azerbaijan - in precious metals 36062 P Accrued interest payable on current account of the State Oil Fund of the Azerbaijan Republic - in precious metals 36065 P Current accounts of other state funds - in precious metals 36066 P Blocked current accounts of other state funds - in precious metals 36067 P Accrued interest payable on current accounts of other state funds -in precious metals 3611 Short-term deposits of budget organizations - in national currency 36110 P Short-term deposits of the Central Treasury - in national currency 36111 P Blocked short-term deposit accounts of the Central Treasury - in national currency

36112 P Accrued interest payable on short-term deposits of the Central Treasury - in national currency 36113 P Overdue principal on short-term deposits of the Central Treasury - in national currency 36114 P Overdue interest accrued on short-term deposits of the Central Treasury - in national currency 36115 P Short-term deposits of other budget organizations - in national currency 36116 P Blocked short-term deposit accounts of other budget organizations - in national currency 36117 P Accrued interest payable on short-term deposits of other budget organizations - in national currency 36118 P Overdue principal on short-term deposits of other budget organizations - in national currency 36119 P Overdue interest accrued on short-term deposits of other budget organizations - in national currency 3612 Short-term deposits of budget organizations - in foreign currency 36120 P Short-term deposits of the Central Treasury - in foreign currency 36121 P Blocked short-term deposit accounts of the Central Treasury - in foreign currency 36122 P Accrued interest payable on short-term deposits of the Central Treasury - in foreign currency 36123 P Overdue principal on short-term deposits of the Central Treasury - in foreign currency 36124 P Overdue interest accrued on short-term deposits of the Central Treasury - in foreign currency 36125 P Short-term deposits of other budget organizations - in foreign currency 36126 P Blocked short-term deposit accounts of other budget organizations - in foreign currency 36127 P Accrued interest payable on short-term deposits of other budget organizations - in foreign currency 36128 P Overdue principal on short-term deposits of other budget organizations - in foreign currency 36129 P Overdue interest accrued on short-term deposits of other budget organizations - in foreign currency 3613 Short-term deposits of budget organizations - in precious metals 36130 P Short-term deposits of the Central Treasury - in precious metals 36131 P Blocked short-term deposit accounts of the Central Treasury - in precious metals 36132 P Accrued interest payable on short-term deposits of the Central Treasury - in precious metals 36133 P Overdue principal on short-term deposits of the Central Treasury in precious metals 36134 P Overdue interest accrued on short-term deposits of the Central Treasury - in precious metals 36135 P Short-term deposits of other budget organizations - in precious metals 36136 P Blocked short-term deposit accounts of other budget organizations -in precious

metals 36137 P Accrued interest payable on short-term deposits of other budget organizations - in precious metals 36138 P Overdue principal on short-term deposits of other budget organizations - in precious metals 36139 P Overdue interest accrued on short-term deposits of other budget organizations - in precious metals 3614 Short-term deposits of state funds - in national currency 36140 P Short-term deposits of the State Oil Fund of the Azerbaijan Republic – in national currency 36141 P Blocked short-term deposit accounts of the State Oil Fund of the Azerbaijan Republic

• in national currency 36142 P Accrued interest payable on short-term deposits of the State Oil Fund of the Azerbaijan Republic - in national currency 36143 P Overdue principal on short-term deposits of the State Oil Fund of the Azerbaijan Republic - in national currency 36144 P Overdue interest accrued on short-term deposits of the State Oil Fund of the Azerbaijan Republic - in national currency 36145 P Short-term deposits of other state funds - in national currency 36146 P Blocked short-term deposit accounts of other budget organizations - in national currency 36147 P Accrued interest payable on short-term deposits of other state funds - in national currency 36148 P Overdue principal on short-term deposits of other state funds - in national currency 36149 P Overdue interest accrued on short-term deposits of other state funds -in national currency 3615 Short-term deposits of state funds - in foreign currency 36150 P Short-term deposits of the State Oil Fund of the Azerbaijan Republic – in foreign currency 36151 P Blocked short-term deposit accounts of the State Oil Fund of the Azerbaijan Republic
• in foreign currency 36152 P Accrued interest payable on short-term deposits of the State Oil Fund of the Azerbaijan Republic - in foreign currency 36153 P Overdue principal on short-term deposits of the State Oil Fund of the Azerbaijan Republic - in foreign currency 36154 P Overdue interest accrued on short-term deposits of the State Oil Fund of the Azerbaijan Republic - in foreign currency 36155 P Short-term deposits of other state funds - in foreign currency

36156 P Blocked short-term deposit accounts of other budget organizations - in foreign currency 36157 P Accrued interest payable on short-term deposits of other state funds - in foreign currency 36158 P Overdue principal on short-term deposits of other state funds - in foreign currency 36159 P Overdue interest accrued on short-term deposits of other state funds -in foreign currency 3616 Short-term deposits of state funds - in precious metals 36160 P Short-term deposits of the State Oil Fund of the Azerbaijan Republic - in precious metals 36161 P Blocked short-term deposit accounts of the State Oil Fund of the Azerbaijan Republic

• in precious metals 36162 P Accrued interest payable on short-term deposits of the State Oil Fund of the Azerbaijan Republic - in precious metals 36163 P Overdue principal on short-term deposits of the State Oil Fund of the Azerbaijan Republic - in precious metals 36164 P Overdue interest accrued on short-term deposits of the State Oil Fund of the Azerbaijan Republic - in precious metals 36165 P Short-term deposits of other state funds - in precious metals 36166 P Blocked short-term deposit accounts of other budget organizations - in precious metals 36167 P Accrued interest payable on short-term deposits of other state funds - in precious metals 36168 P Overdue principal on short-term deposits of other state funds - in precious metals 36169 P Overdue interest accrued on short-term deposits of other state funds - inprecious metals 3621 Short-term loans from state funds - in national currency KT 36210 P Short-term loans from the Mortgage and Credit Guarantee Fund of the Republic of Azerbaijan - in national currency KT 36212 P Accrued interest payables on short-term loans from the Mortgage and Credit Guarantee Fund of the Republic of Azerbaijan - in national currency KT 36213 P Overdue principal on short-term loans from the Mortgage and Credit Guarantee Fund of the Republic of Azerbaijan - in national currency KT 36214 P Overdue interest accrued on short-term loans from the Mortgage and Credit Guarantee Fund of the Republic of Azerbaijan - in national currency KT 36215 P Short-term loans from other state funds - in national currency KT 36217 P Accrued interest payable on short-term loans from other state funds - in national currency KT 36218 P Overdue principal on short-term loans from other state funds - in national currency

KT 36219 P Overdue interest accrued on short-term loans from other state funds - in national currency 3622 Short-term loans from state funds - in foreign currency KT 36225 P Short-term loans from other state funds - in foreign currency KT 36227 P Accrued interest payable on short-term loans from other state funds – in foreign currency KT 36228 P Overdue principal on short-term loans from other state funds - in foreign currency KT 36229 P Overdue interest accrued on short-term loans from other state funds - in foreign currency 3631 Long-term deposits of budget organizations - in national currency 36310 P Long-term deposits of the Central Treasury - in national currency 36311 P Blocked long-term deposit accounts of the Central Treasury - in national currency 36312 P Accrued interest payable on long-term deposits of the Central Treasury - in national currency 36313 P Overdue principal on long-term deposits of the Central Treasury - in national currency 36314 P Overdue interest accrued on long-term deposits of the Central Treasury - in national currency 36315 P Long-term deposits of other budget organizations - in national currency 36316 P Blocked long-term deposit accounts of other budget organizations - in national currency 36317 P Accrued interest payable on long-term deposits of other budget organizations - in national currency 36318 P Overdue principal on long-term deposits of other budget organizations - in national currency 36319 P Overdue interest accrued on long-term deposits of other budget organizations - in national currency 3632 Long-term deposits of budget organizations - in foreign currency 36320 P Long-term deposits of the Central Treasury - in foreign currency 36321 P Blocked long-term deposit accounts of the Central Treasury - in foreign currency 36322 P Accrued interest payable on long-term deposits of the Central Treasury - in foreign currency 36323 P Overdue principal on long-term deposits of the Central Treasury - in foreign currency 36324 P Overdue interest accrued on long-term deposits of the Central Treasury - in foreign currency 36325 P Long-term deposits of other budget organizations - in foreign currency 36326 P Blocked long-term deposit accounts of other budget organizations - in foreign currency 36327 P Accrued interest payable on long-term deposits of other budget organizations - in foreign currency 36328 P Overdue principal on long-term deposits of other budget organizations - in foreign currency

36329 P Overdue interest accrued on long-term deposits of other budget organizations - in foreign currency 3633 Long-term deposits of budget organizations - in precious metals 36330 P Long-term deposits of the Central Treasury - in precious metals 36331 P Blocked long-term deposit accounts of the Central Treasury - in precious metals 36332 P Accrued interest payable on long-term deposits of the Central Treasury - in precious metals 36333 P Overdue principal on long-term deposits of the Central Treasury - in precious metals 36334 P Overdue interest accrued on long-term deposits of the Central Treasury - in precious metals 36335 P Long-term deposits of other budget organizations - in precious metals 36336 P Blocked long-term deposit accounts of other budget organizations -in precious metals 36337 P Accrued interest payable on long-term deposits of other budget organizations - in precious metals 36338 P Overdue principal on long-term deposits of other budget organizations - in precious metals 36339 P Overdue interest accrued on long-term deposits of other budget organizations - in precious metals 3634 Long-term deposits of state funds - in national currency 36340 P Long-term deposits of the State Oil Fund of the Azerbaijan Republic – in national currency 36341 P Blocked long-term deposit accounts of the State Oil Fund of the Azerbaijan Republic - in national currency 36342 P Accrued interest payable on long-term deposits of the State Oil Fund of the Azerbaijan Republic - in national currency 36343 P Overdue principal on long-term deposits of the State Oil Fund of the Azerbaijan Republic - in national currency 36344 P Overdue interest accrued on long-term deposits of the State Oil Fund of the Azerbaijan Republic - in national currency 36345 P Long-term deposits of other state funds- in national currency 36346 P Blocked long-term deposit accounts of other state funds - in national currency 36347 P Accrued interest payable on long-term deposits of other state funds - in national currency 36348 P Overdue principal on long-term deposits of other state funds - in national currency 36349 P Overdue interest accrued on long-term deposits of other state funds - in national currency 3635 Long-term deposits of state funds - in foreign currency 36350 P Long-term deposits of the State Oil Fund of the Azerbaijan Republic – in foreign currency

36351 P Blocked long-term deposit accounts of the State Oil Fund of the Azerbaijan Republic - in foreign currency 36352 P Accrued interest payable on long-term deposits of the State Oil Fund of the Azerbaijan Republic - in foreign currency 36353 P Overdue principal on long-term deposits of the State Oil Fund of the Azerbaijan Republic - in foreign currency 36354 P Overdue interest accrued on long-term deposits of the State Oil Fund of the Azerbaijan Republic - in foreign currency 36355 P Long-term deposits of other state funds - in foreign currency 36356 P Blocked long-term deposit accounts of other state funds - in foreign currency 36357 P Accrued interest payable on long-term deposits of other state funds - in foreign currency 36358 P Overdue principal on long-term deposits of other state funds - in foreign currency 36359 P Overdue interest accrued on long-term deposits of other state funds - in foreign currency 3636 Long-term deposits of state funds - in precious metals 36360 P Long-term deposits of the State Oil Fund of the Azerbaijan Republic - in precious metals 36361 P Blocked long-term deposit accounts of the State Oil Fund of the Azerbaijan Republic - in precious metals 36362 P Accrued interest payable on long-term deposits of the State Oil Fund of the Azerbaijan Republic - in precious metals 36363 P Overdue principal on long-term deposits of the State Oil Fund of the Azerbaijan Republic - in precious metals 36364 P Overdue interest accrued on long-term deposits of the State Oil Fund of the Azerbaijan Republic - in precious metals 36365 P Long-term deposits of other state funds- in precious metals 36366 P Blocked long-term deposit accounts of other state funds - in precious metals 36367 P Accrued interest payable on long-term deposits of other state funds - in precious metals 36368 P Overdue principal on long-term deposits of other state funds - in precious metals 36369 P Overdue interest accrued on long-term deposits of other state funds - in precious metals 3641 Long-term loans from state funds- in national currency KT 36410 P Long-term loans from the Mortgage and Credit Guarantee Fund of the Republic of Azerbaijan - in national currency KT 36412 P Accrued interest payables on long-term loans from the Mortgage and Credit Guarantee Fund of the Republic of Azerbaijan - in national currency

KT 36413 P Overdue principal on long-term loans from the Mortgage and Credit Guarantee Fund of the Republic of Azerbaijan - in national currency KT 36414 P Overdue interest accrued on long-term loans from the Mortgage and Credit Guarantee Fund of the Republic of Azerbaijan - in national currency KT 36415 P Long-term loans from other state funds- in national currency KT 36417 P Accrued interest payables on long-term loans from other state funds - in national currency KT 36418 P Overdue principal on long-term loans from other state funds - in national currency KT 36419 P Overdue interest accrued on long-term loans from other state funds - in national currency 3642 Long-term loans from state funds- in foreign currency KT 36425 P Long-term loans from other state funds- in foreign currency KT 36427 P Accrued interest payables on long-term loans from other state funds - in foreign currency KT 36428 P Overdue principal on long-term loans from other state funds - in foreign currency KT 36429 P Overdue interest accrued on long-term loans from other state funds - in foreign currency 3693 Balance of closed accounts of state funds and budget organizations - in national currency 36930 P Balance of closed accounts of the Central Treasury - in national currency 36931 P Balance of closed accounts of other budget organizations - in national currency 36932 P Balance of closed accounts of the State Oil Fund of the Azerbaijan Republic - in national currency 36933 P Balance of closed accounts of other state funds - in national currency 3694 Balance of closed accounts of state funds and budget organizations - in foreign currency 36940 P Balance of closed accounts of the Central Treasury - in foreign currency 36941 P Balance of closed accounts of other budget organizations - in foreign currency 36942 P Balance of closed accounts of the State Oil Fund of the Azerbaijan Republic - in foreign currency 36943 P Balance of closed accounts of other state funds - in foreign currency 3695 Balance of closed accounts of state funds and budget organizations - in precious metals 36950 P Balance of closed accounts of the Central Treasury - in precious metals 36951 P Balance of closed accounts of other budget organizations - in precious metals 36952 P Balance of closed accounts of the State Oil Fund of the Azerbaijan Republic - in precious metals

36953 P Balance of closed accounts of other state funds - in precious metals 3696 Adjustments on amounts due to state funds and budget organizations - in national currency 36960 P Positive adjustments on amounts due to state funds and budget organizations - in national currency 36961 K-P Negative adjustments on amounts due to state funds and budget organizations - in national currency 3697 Adjustments on amounts due to state funds and budget organizations - in foreign currency 36970 P Positive adjustments on amounts due to state funds and budget organizations - in foreign currency 36971 K-P Negative adjustments on amounts due to state funds and budget organizations - in foreign currency 3698 Adjustments on amounts due to state funds and budget organizations - in precious metals 36980 P Positive adjustments on amounts due to state funds and budget organizations - in precious metals 36981 K-P Negative adjustments on amounts due to state funds and budget organizations - in precious metals 37 SETTLEMENTS WITH INTERNATIONAL FINANCIAL INSTITUTIONS 3701 Settlements with the International Monetary Fund - in national currency AMB 37011 P Securities issued in respect of the International Monetary Fund quota in national currency AMB 37012 P Securities issued under loans from International Monetary Fund - in national currency AMB 37013 P International Monetary Fund's First Account - in national currency AMB 37014 P International Monetary Fund's Second Account - in national currency AMB 37016 P Other settlements with the International Monetary Fund - in national currency AMB 37017 P Accrued interest payable on settlements with the International Monetary Fund - in national currency 3702 Settlements with the International Monetary Fund - in foreign currency AMB 37023 P Loans from the International Monetary Fund - in foreign currency AMB 37024 P Accrued interest payable on loans from the International Monetary Fund - in foreign currency AMB 37026 P Other settlements with the International Monetary Fund - in foreign currency

AMB 37027 P Accrued interest payable on settlements with the International Monetary Fund - in foreign currency 3703 Settlements with the International Monetary Fund - in special drawing rights AMB 37033 P Loans from the International Monetary Fund - in special drawing rights AMB 37034 P Accrued interest payable on loans from the International Monetary Fund - in special drawing rights AMB 37036 P Other settlements with the International Monetary Fund - in special drawing rights AMB 37037 P Accrued interest payable on settlements with the International Monetary Fund - in special drawing rights 3704 Settlements with other international financial institutions- in national currency 37042 P Securities issued under loans from other international financial institutions - in national currency 37046 P Other settlements with other international financial institutions - in national currency 37047 P Accrued interest payable on settlements with other international financial institutions - in national currency 37048 P Overdue principal on settlements with other international financial institutions - in national currency 37049 P Overdue interest accrued on settlements with other international financial institutions - in national currency 3705 Settlements with other international financial institutions- in foreign currency 37053 P Loans from other international financial institutions - in foreign currency 37054 P Deposits of other international financial institutions - in foreign currency 37056 P Other settlements with other international financial institutions - in foreign currency 37057 P Accrued interest payable on settlements with other international financial institutions - in foreign currency 37058 P Overdue principal on settlements with other international financial institutions - in foreign currency 37059 P Overdue interest accrued on settlements with other international financial institutions - in foreign currency 3706 Settlements with other international financial institutions- in precious metals 37063 P Loans from other international financial institutions - in precious metals 37064 P Deposits of other international financial institutions - in precious metals 37066 P Other settlements with other international financial institutions - in precious metals

37067 P Accrued interest payable on settlements with international financial institutions - in precious metals 37068 P Overdue principal on settlements with international financial institutions - in precious metals 37069 P Overdue interest accrued on settlements with international financial institutions - in precious metals 3796 Adjustments on settlements with international financial institutions - in national currency 37960 P Positive adjustments on settlements with international financial institutions -in national currency 37961 K-P Negative adjustments on settlements with international financial institutions -in national currency 3797 Adjustments on settlements with international financial institutions - in foreign currency 37970 P Positive adjustments on settlements with international financial institutions -in foreign currency 37971 K-P Negative adjustments on settlements with international financial institutions -in foreign currency 3798 Adjustments on settlements with international financial institutions - in precious metals 37980 P Positive adjustments on settlements with international financial institutions - in precious metals 37981 K-P Negative adjustments on settlements with international financial institutions -in precious metals 38 AMOUNTS DUE TO STATE-OWNED LEGAL ENTITIES, MUNICIPALITIES AND PUBLIC ORGANIZATIONS 3801 Current accounts of state-owned legal entities operating in mining sector - in national currency KT 38010 P Current accounts of state-owned legal entities operating in mining sector- in national currency KT 38011 P Blocked current accounts of state-owned legal entities operating in mining sector - in national currency KT 38012 P Accrued interest payable on current accounts of state-owned legal entities operating in mining sector - in national currency 3802 Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 38020 P Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 38021 P Blocked current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 38022 P Accrued interest payable on current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in national currency

3803 Current accounts of state-owned legal entities operating in construction and building sector - in national currency KT 38030 P Current accounts of state-owned legal entities operating in construction and building sector - in national currency KT 38031 P Blocked current accounts of state-owned legal entities operating in construction and building sector - in national currency KT 38032 P Accrued interest payable on current accounts of state-owned legal entities operating in construction and building sector - in national currency 3804 Current account of state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 38040 P Current accounts of state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 38041 P Blocked current accounts of state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 38042 P Accrued interest payable on current accounts of state-owned legal entities operating in industrial and manufacturing sector - in national currency 3805 Current accounts of state-owned legal entities operating in transportation and communication sector - in national currency KT 38050 P Current accounts of state-owned legal entities operating in transportation and communication sector - in national currency KT 38051 P Blocked current accounts of state-owned legal entities operating in transportation and communication sector - in national currency KT 38052 P Accrued interest payable on current accounts of state-owned legal entities operating in transportation and communication sector - in national currency 3806 Current accounts of state-owned legal entities operating in retail and services sector - in national currency KT 38060 P Current accounts of state-owned legal entities operating in retail and services sector

• in national currency KT 38061 P Blocked current accounts of state-owned legal entities operating in retail and services sector - in national currency KT 38062 P Accrued interest payable on current accounts of state-owned legal entities operating in retail and services sector - in national currency 3807 Current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 38070 P Current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 38071 P Blocked current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency

KT 38072 P Accrued interest payable on current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency 3808 Current account of state-owned legal entities operating in real estate sector - in national currency KT 38080 P Current account of state-owned legal entities operating in real estate sector - in national currency KT 38081 P Blocked current accounts of state-owned legal entities operating in real estate sector

• in national currency KT 38082 P Accrued interest payable on current accounts of state-owned legal entities operating in real estate sector - in national currency 3809 Current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency KT 38090 P Current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency KT 38091 P Blocked current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency KT 38092 P Accrued interest payables on current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency 3811 Current accounts of state-owned legal entities operating in mining sector- in foreign currency KT 38110 P Current accounts of state-owned legal entities operating in mining sector- in foreign currency KT 38111 P Blocked current accounts of state-owned legal entities operating in mining sector - in foreign currency KT 38112 P Accrued interest payable on current accounts of state-owned legal entities operating in mining sector - in foreign currency 3812 Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 38120 P Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 38121 P Blocked current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 38122 P Accrued interest payable on current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency 3813 Current accounts of state-owned legal entities operating in construction and building sector - in foreign currency

KT 38130 P Current accounts of state-owned legal entities operating in construction and building sector - in foreign currency KT 38131 P Blocked current accounts of state-owned legal entities operating in construction and building sector - in foreign currency KT 38132 P Accrued interest payable on current accounts of state-owned legal entities operating in construction and building sector - in foreign currency 3814 Current account of state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 38140 P Current account of state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 38141 P Blocked current accounts of state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 38142 P Accrued interest payable on current accounts of state-owned legal entities operating in industrial and manufacturing sector - in foreign currency 3815 Current accounts of state-owned legal entities operating in transportation and communication sector - in foreign currency KT 38150 P Current accounts of state-owned legal entities operating in transportation and communication sector - in foreign currency KT 38151 P Blocked current accounts of state-owned legal entities operating in transportation and communication sector - in foreign currency KT 38152 P Accrued interest payable on current accounts of state-owned legal entities operating in transportation and communication sector - in foreign currency 3816 Current accounts of state-owned legal entities operating in retail and services sector - in foreign currency KT 38160 P Current accounts of state-owned legal entities operating in retail and services sector

• in foreign currency KT 38161 P Blocked current accounts of state-owned legal entities operating in retail and services sector - in foreign currency KT 38162 P Accrued interest payable on current accounts of state-owned legal entities operating in retail and services sector - in foreign currency 3817 Current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 38170 P Current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 38171 P Blocked current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency

KT 38172 P Accrued interest payable on current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency 3818 Current accounts of state-owned legal entities operating in other sectors - in foreign currency KT 38180 P Current accounts of state-owned legal entities operating in other sectors - in foreign currency KT 38181 P Blocked current accounts of state-owned legal entities operating in real estate sector

• in foreign currency KT 38182 P Accrued interest payable on current accounts of state-owned legal entities operating in real estate sector - in foreign currency 3819 Current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency KT 38190 P Current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency KT 38191 P Blocked current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency KT 38192 P Accrued interest payables on current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency 3821 Current accounts of state-owned legal entities operating in mining sector- in precious metals KT 38210 P Current accounts of state-owned legal entities operating in mining sector- in precious metals KT 38211 P Blocked current accounts of state-owned legal entities operating in mining sector - in precious metals KT 38212 P Accrued interest payables on current accounts of state-owned legal entities operating in mining sector - in precious metals 3822 Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 38220 P Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 38221 P Blocked current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 38222 P Accrued interest payable on current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals 3823 Current accounts of state-owned legal entities operating in construction and building sector - in precious metals KT 38230 P Current accounts of state-owned legal entities operating in construction and building sector - in precious metals

KT 38231 P Blocked current accounts of state-owned legal entities operating in construction and building sector - in precious metals KT 38232 P Accrued interest payable on current accounts of state-owned legal entities operating in construction and building sector - in precious metals 3824 Current account of state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 38240 P Current account of state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 38241 P Blocked current accounts of state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 38242 P Accrued interest payable on current accounts of state-owned legal entities operating in industrial and manufacturing sector - in precious metals 3825 Current accounts of state-owned legal entities operating in transportation and communication sector - in precious metals KT 38250 P Current accounts of state-owned legal entities operating in transportation and communication sector - in precious metals KT 38251 P Blocked current accounts of state-owned legal entities operating in transportation and communication sector - in precious metals KT 38252 P Accrued interest payable on current accounts of state-owned legal entities operating in transportation and communication sector - in precious metals 3826 Current accounts of state-owned legal entities operating in retail and services sector - in precious metals KT 38260 P Current accounts of state-owned legal entities operating in retail and services sector

• in precious metals KT 38261 P Blocked current accounts of state-owned legal entities operating in retail and services sector - in precious metals KT 38262 P Accrued interest payable on current accounts of state-owned legal entities operating in retail and services sector - in precious metals 3827 Current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 38270 P Current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 38271 P Blocked current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 38272 P Accrued interest payable on current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals 3828 Current account of state-owned legal entities operating in real estate sector - in precious metals

KT 38280 P Current account of state-owned legal entities operating in real estate sector - in precious metals KT 38281 P Blocked current accounts of state-owned legal entities operating in real estate sector

• in precious metals KT 38282 P Accrued interest payable on current accounts of state-owned legal entities operating in real estate sector - in precious metals 3829 Current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in precious metals KT 38290 P Current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in precious metals KT 38291 P Blocked current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors – in precious metals KT 38292 P Accrued interest payables on current accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in precious metals 3831 Short-term deposits of state-owned legal entities operating in mining sector - in national currency KT 38310 P Short-term deposits of state-owned legal entities operating in mining sector - in national currency KT 38311 P Blocked short-term deposit accounts of state-owned legal entities operating in mining sector - in national currency KT 38312 P Accrued interest payable on short-term deposits of state-owned legal entities operating in mining sector - in national currency KT 38313 P Overdue principal on short-term deposits of state-owned legal entities operating in mining sector - in national currency KT 38314 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in mining sector - in national currency 3832 Short-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector
• in national currency KT 38320 P Short-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 38321 P Blocked short-term deposit accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 38322 P Accrued interest payable on short-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 38323 P Overdue principal on short-term deposits of state-owned legal entities in energy, gas, steam, and water sector - in national currency KT 38324 P Overdue interest accrued on short-term deposits of state-owned legal entities in energy, gas, steam, and water sector - in national currency 3833 Short-term deposits of state-owned legal entities operating in construction and building sector - in national currency

KT 38330 P Short-term deposits of state-owned legal entities operating in construction and building sector - in national currency KT 38331 P Blocked short-term deposit accounts of state-owned legal entities operating in construction and building sector - in national currency KT 38332 P Accrued interest payable on short-term deposits of state-owned legal entities operating in construction and building sector - in national currency KT 38333 P Overdue principal on short-term deposits of state-owned legal entities operating in construction and building sector - in national currency KT 38334 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in construction and building sector - in national currency 3834 Short-term deposits of state-owned legal entities operating in industrial and manufacturing sector

• in national currency KT 38340 P Short-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 38341 P Blocked short-term deposit accounts of state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 38342 P Accrued interest payable on short-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 38343 P Overdue principal on short-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 38344 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in national currency 3835 Short-term deposits of state-owned legal entities operating in transportation and communication sector - in national currency KT 38350 P Short-term deposits of state-owned legal entities operating in transportation and communication sector - in national currency KT 38351 P Blocked account on short-term deposits of state-owned legal entities operating in transportation and communication sector - in national currency KT 38352 P Accrued interest payable on short-term deposits of state-owned legal entities operating in transportation and communication sector - in national currency KT 38353 P Overdue principal on short-term deposits of state-owned legal entities operating in transportation and communication sector - in national currency KT 38354 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in transportation and communication sector - in national currency 3836 Short-term deposits of state-owned legal entities operating in retail and services sector - in national currency KT 38360 P Short-term deposits of state-owned legal entities operating in retail and services sector - in national currency KT 38361 P Blocked short-term deposit accounts of state-owned legal entities operating in retail and services sector - in national currency

KT 38362 P Accrued interest payable on short-term deposits of state-owned legal entities operating in retail and services sector - in national currency KT 38363 P Overdue principal on short-term deposits of state-owned legal entities operating in retail and services sector - in national currency KT 38364 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in retail and services sector - in national currency 3837 Short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 38370 P Short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 38371 P Blocked short-term deposit accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 38372 P Accrued interest payable on short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 38373 P Overdue principal on short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 38374 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency 3838 Short-term deposits of state-owned legal entities operating in real estate sector - in national currency KT 38380 P Short-term deposits of state-owned legal entities operating in real estate sector - in national currency KT 38381 P Blocked account on short-term deposits of state-owned legal entities operating in real estate sector - in national currency KT 38382 P Accrued interest payable on short-term deposits of state-owned legal entities in real estate sector - in national currency KT 38383 P Overdue principal on short-term deposits of state-owned legal entities operating in real estate sector - in national currency KT 38384 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in real estate sector - in national currency 3839 Short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency KT 38390 P Short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency KT 38391 P Blocked short-term deposit accounts of state-owned legal entities, municipalities and public organizations operating in other sectors- in national currency KT 38392 P Accrued interest payables on short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency

KT 38393 P Overdue principal on short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency KT 38394 P Overdue interest accrued on short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency 3841 Short-term deposits of state-owned legal entities operating in mining sector - in foreign currency KT 38410 P Short-term deposits of state-owned legal entities operating in mining sector - in foreign currency KT 38411 P Blocked short-term deposit accounts of state-owned legal entities operating in mining sector - in foreign currency KT 38412 P Accrued interest payable on short-term deposits of state-owned legal entities operating in mining sector - in foreign currency KT 38413 P Overdue principal on short-term deposits of state-owned legal entities operating in mining sector - in foreign currency KT 38414 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in mining sector – in foreign currency 3842 Short-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector

• in foreign currency KT 38420 P Short-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 38421 P Blocked short-term deposit accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 38422 P Accrued interest payable on short-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 38423 P Overdue principal on short-term deposits of state-owned legal entities in energy, gas, steam, and water sector - in foreign currency KT 38424 P Overdue interest accrued on short-term deposits of state-owned legal entities in energy, gas, steam, and water sector - in foreign currency 3843 Short-term deposits of state-owned legal entities operating in construction and building sector - in foreign currency KT 38430 P Short-term deposits of state-owned legal entities operating in construction and building sector - in foreign currency KT 38431 P Blocked short-term deposit accounts of state-owned legal entities operating in construction and building sector - in foreign currency KT 38432 P Accrued interest payable on short-term deposits of state-owned legal entities operating in construction and building sector - in foreign currency KT 38433 P Overdue principal on short-term deposits of state-owned legal entities operating in construction and building sector - in foreign currency

KT 38434 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in construction and building sector - in foreign currency 3844 Short-term deposits of state-owned legal entities operating in industrial and manufacturing sector

• in foreign currency KT 38440 P Short-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 38441 P Blocked short-term deposit accounts of state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 38442 P Accrued interest payable on short-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 38443 P Overdue principal on short-term deposits of state-owned legal entities operating in industrial and manufacturing sector – in foreign currency KT 38444 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in foreign currency 3845 Short-term deposits of state-owned legal entities operating in transportation and communication sector - in foreign currency KT 38450 P Short-term deposits of state-owned legal entities operating in transportation and communication sector - in foreign currency KT 38451 P Blocked account on short-term deposits of state-owned legal entities operating in transportation and communication sector - in foreign currency KT 38452 P Accrued interest payable on short-term deposits of state-owned legal entities operating in transportation and communication sector - in foreign currency KT 38453 P Overdue principal on short-term deposits of state-owned legal entities operating in transportation and communication sector - in foreign currency KT 38454 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in transportation and communication sector - in foreign currency 3846 Short-term deposits of state-owned legal entities operating in retail and services sector - in foreign currency KT 38460 P Short-term deposits of state-owned legal entities operating in retail and services sector - in foreign currency KT 38461 P Blocked short-term deposit accounts of state-owned legal entities operating in retail and services sector - in foreign currency KT 38462 P Accrued interest payable on short-term deposits of state-owned legal entities operating in retail and services sector - in foreign currency KT 38463 P Overdue principal on short-term deposits of state-owned legal entities operating in retail and services sector - in foreign currency KT 38464 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in retail and services sector - in foreign currency

3847 Short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 38470 P Short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 38471 P Blocked short-term deposit accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 38472 P Accrued interest payable on short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 38473 P Overdue principal on short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 38474 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency 3848 Short-term deposits of state-owned legal entities operating in real estate sector - in foreign currency KT 38480 P Short-term deposits of state-owned legal entities operating in real estate sector - in foreign currency KT 38481 P Blocked account on short-term deposits of state-owned legal entities operating in real estate sector - in foreign currency KT 38482 P Accrued interest payable on short-term deposits of state-owned legal entities in real estate sector - in foreign currency KT 38483 P Overdue principal on short-term deposits of state-owned legal entities operating in real estate sector - in foreign currency KT 38484 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in real estate sector - in foreign currency 3849 Short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency KT 38490 P Short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency KT 38491 P Blocked short-term deposit accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency KT 38492 P Accrued interest payables on short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency KT 38493 P Overdue principal on short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency KT 38494 P Overdue interest accrued on short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency

3851 Short-term deposits of state-owned legal entities operating in mining sector - in precious metals KT 38510 P Short-term deposits of state-owned legal entities operating in mining sector - in precious metals KT 38511 P Blocked short-term deposit accounts of state-owned legal entities operating in mining sector - in precious metals KT 38512 P accrued interest payable on short-term deposits of state-owned legal entities operating in mining sector - in precious metals KT 38513 P Overdue principal on short-term deposits of state-owned legal entities operating in mining sector - in precious metals KT 38514 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in mining sector - in precious metals 3852 Short-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector

• in precious metals KT 38520 P Short-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 38521 P Blocked short-term deposit accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 38522 P Accrued interest payable on short-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 38523 P Overdue principal on short-term deposits of state-owned legal entities in energy, gas, steam, and water sector - in precious metals KT 38524 P Overdue interest accrued on short-term deposits of state-owned legal entities in energy, gas, steam, and water sector - in precious metals 3853 Short-term deposits of state-owned legal entities operating in construction and building sector - in precious metals KT 38530 P Short-term deposits of state-owned legal entities operating in construction and building sector - in precious metals KT 38531 P Blocked short-term deposit accounts of state-owned legal entities operating in construction and building sector - in precious metals KT 38532 P Accrued interest payable on short-term deposits of state-owned legal entities operating in construction and building sector - in precious metals KT 38533 P Overdue principal on short-term deposits of state-owned legal entities operating in construction and building sector - in precious metals KT 38534 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in construction and building sector - in precious metals 3854 Short-term deposits of state-owned legal entities operating in industrial and manufacturing sector
• in precious metals

KT 38540 P Short-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 38541 P Blocked short-term deposit accounts of state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 38542 P Accrued interest payable on short-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 38543 P Overdue principal on short-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 38544 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in precious metals 3855 Short-term deposits of state-owned legal entities operating in transportation and communication sector - in precious metals KT 38550 P Short-term deposits of state-owned legal entities operating in transportation and communication sector - in precious metals KT 38551 P Blocked account on short-term deposits of state-owned legal entities operating in transportation and communication sector - in precious metals KT 38552 P Accrued interest payable on short-term deposits of state-owned legal entities operating in transportation and communication sector - in precious metals KT 38553 P overdue principal on short-term deposits of state-owned legal entities operating in transportation and communication sector - in precious metals KT 38554 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in transportation and communication sector - in precious metals 3856 Short-term deposits of state-owned legal entities operating in retail and services sector - in precious metals KT 38560 P Short-term deposits of state-owned legal entities operating in retail and services sector - in precious metals KT 38561 P Blocked short-term deposit accounts of state-owned legal entities operating in retail and services sector - in precious metals KT 38562 P Accrued interest payable on short-term deposits of state-owned legal entities operating in retail and services sector - in precious metals KT 38563 P Overdue principal on short-term deposits of state-owned legal entities operating in retail and services sector - in precious metals KT 38564 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in retail and services sector - in precious metals 3857 Short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals

KT 38570 P Short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 38571 P Blocked short-term deposit accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 38572 P Accrued interest payable on short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 38573 P Overdue principal on short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 38574 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals 3858 Short-term deposits of state-owned legal entities operating in real estate sector - in precious metals KT 38580 P Short-term deposits of state-owned legal entities operating in real estate sector - in precious metals KT 38581 P Blocked account on short-term deposits of state-owned legal entities operating in real estate sector - in precious metals KT 38582 P Accrued interest payable on short-term deposits of state-owned legal entities in real estate sector - in precious metals KT 38583 P Overdue principal on short-term deposits of state-owned legal entities operating in real estate sector - in precious metals KT 38584 P Overdue interest accrued on short-term deposits of state-owned legal entities operating in real estate sector - in precious metals 3859 Short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in precious metals KT 38590 P Short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in precious metals KT 38591 P Blocked short-term deposit accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in precious metals KT 38592 P Accrued interest payables on short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in precious metals KT 38593 P Overdue principal on short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in precious metals KT 38594 P Overdue interest accrued on short-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in precious metals 3861 Long-term deposits of state-owned legal entities operating in mining sector- in national currency

KT 38610 P Long-term deposits of state-owned legal entities operating in mining sector- in national currency KT 38611 P Blocked long-term deposit accounts of state-owned legal entities operating in mining sector - in national currency KT 38612 P Accrued interest payable on long-term deposits of state-owned legal entities operating in mining sector- in national currency KT 38613 P Overdue principal on long-term deposits of state-owned legal entities operating in mining sector - in national currency KT 38614 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in mining sector – in national currency 3862 Long-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector￾in national currency KT 38620 P Long-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector- in national currency KT 38621 P Blocked long-term deposit accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 38622 P Accrued interest payable on long-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector- in national currency KT 38623 P Overdue principal on long-term deposits of state-owned legal entities in energy, gas, steam, and water sector- in national currency KT 38624 P Overdue interest accrued on long-term deposits of state-owned legal entities in energy, gas, steam, and water sector- in national currency 3863 Long-term deposits of state-owned legal entities operating in construction and building sector- in national currency KT 38630 P Long-term deposits of state-owned legal entities operating in construction and building sector- in national currency KT 38631 P Blocked long-term deposit accounts of state-owned legal entities operating in construction and building sector- in national currency KT 38632 P Accrued interest payable on long-term deposits of state-owned legal entities operating in construction and building sector- in national currency KT 38633 P Overdue principal on long-term deposits of state-owned legal entities operating in construction and building sector - in national currency KT 38634 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in construction and building sector - in national currency 3864 Long-term deposits of state-owned legal entities operating in industrial and manufacturing sector￾in national currency

KT 38640 P Long-term deposits of state-owned legal entities operating in industrial and manufacturing sector- in national currency KT 38641 P Blocked long-term deposit accounts of state-owned legal entities operating in industrial and manufacturing sector- in national currency KT 38642 P Accrued interest payable on long-term deposits of state-owned legal entities operating in industrial and manufacturing sector- in national currency KT 38643 P Overdue principal on long-term deposits of state-owned legal entities operating in industrial and manufacturing sector – in national currency KT 38644 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in industrial and manufacturing sector- in national currency 3865 Long-term deposits of state-owned legal entities operating in transportation and communication sector- in national currency KT 38650 P Long-term deposits of state-owned legal entities operating in transportation and communication sector- in national currency KT 38651 P Blocked account on long-term deposits of state-owned legal entities operating in transportation and communication sector- in national currency KT 38652 P Accrued interest payable on long-term deposits of state-owned legal entities operating in transportation and communication - in national currency KT 38653 P Overdue principal on long-term deposits of state-owned legal entities operating in transportation and communication sector - in national currency KT 38654 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in transportation and communication sector- in national currency 3866 Long-term deposits of state-owned legal entities operating in retail and services sector - in national currency KT 38660 P Long-term deposits of state-owned legal entities operating in retail and services sector - in national currency KT 38661 P Blocked long-term deposit accounts of state-owned legal entities operating in retail and services sector- in national currency KT 38662 P Accrued interest payable on long-term deposits of state-owned legal entities operating in retail and services sector- in national currency KT 38663 P Overdue principal on long-term deposits of state-owned legal entities operating in retail and services sector- in national currency KT 38664 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in retail and services sector - in national currency 3867 Long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in national currency KT 38670 P Long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in national currency

KT 38671 P Blocked long-term deposit accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 38672 P Accrued interest payable on long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in national currency KT 38673 P Overdue principal on long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 38674 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in national currency 3868 Long-term deposits of state-owned legal entities operating in real estate sector - in national currency KT 38680 P Long-term deposits of state-owned legal entities operating in real estate sector - in national currency KT 38681 P Blocked account on long-term deposits of state-owned legal entities operating in real estate sector- in national currency KT 38682 P Accrued interest payable on long-term deposits of state-owned legal entities in real estate sector - in national currency KT 38683 P Overdue principal on long-term deposits of state-owned legal entities operating in real estate sector - in national currency KT 38684 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in real estate sector - in national currency 3869 Long-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency KT 38690 P Long-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors- in national currency KT 38691 P Blocked long-term deposit accounts of state-owned legal entities, municipalities and public organizations operating in other sectors- in national currency KT 38692 P Accrued interest payables on state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency KT 38693 P Overdue principal on state-owned legal entities, municipalities and public organizations operating in other sectors- in national currency KT 38694 P Overdue interest accrued on state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency 3871 Long-term deposits of state-owned legal entities operating in mining sector- in foreign currency KT 38710 P Long-term deposits of state-owned legal entities operating in mining sector- in foreign currency KT 38711 P Blocked long-term deposit accounts of state-owned legal entities operating in mining sector - in foreign currency

KT 38712 P Accrued interest payable on long-term deposits of state-owned legal entities operating in mining sector- in foreign currency KT 38713 P Overdue principal on long-term deposits of state-owned legal entities operating in mining sector - in foreign currency KT 38714 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in mining sector - in foreign currency 3872 Long-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector￾in foreign currency KT 38720 P Long-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency KT 38721 P Blocked long-term deposit accounts of state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency KT 38722 P Accrued interest payable on long-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency KT 38723 P Overdue principal on long-term deposits of state-owned legal entities in energy, gas, steam, and water sector - in foreign currency KT 38724 P Overdue interest accrued on long-term deposits of state-owned legal entities in energy, gas, steam, and water sector- in foreign currency 3873 Long-term deposits of state-owned legal entities operating in construction and building sector- in foreign currency KT 38730 P Long-term deposits of state-owned legal entities operating in construction and building sector- in foreign currency KT 38731 P Blocked long-term deposit accounts of state-owned legal entities operating in construction and building sector- in foreign currency KT 38732 P Accrued interest payable on long-term deposits of state-owned legal entities operating in construction and building sector- in foreign currency KT 38733 P Overdue principal on long-term deposits of state-owned legal entities operating in construction and building sector - in foreign currency KT 38734 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in construction and building sector - in foreign currency 3874 Long-term deposits of state-owned legal entities operating in industrial and manufacturing sector￾in foreign currency KT 38740 P Long-term deposits of state-owned legal entities operating in industrial and manufacturing sector- in foreign currency KT 38741 P Blocked long-term deposit accounts of state-owned legal entities operating in industrial and manufacturing sector- in foreign currency

KT 38742 P Accrued interest payable on long-term deposits of state-owned legal entities operating in industrial and manufacturing sector- in foreign currency KT 38743 P Overdue principal on long-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 38744 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in industrial and manufacturing sector- in foreign currency 3875 Long-term deposits of state-owned legal entities operating in transportation and communication sector - in foreign currency KT 38750 P Long-term deposits of state-owned legal entities operating in transportation and communication sector- in foreign currency KT 38751 P Blocked account on long-term deposits of state-owned legal entities operating in transportation and communication sector- in foreign currency KT 38752 P Accrued interest payable on long-term deposits of state-owned legal entities operating in transportation and communication - in foreign currency KT 38753 P Overdue principal on long-term deposits of state-owned legal entities operating in transportation and communication sector- in foreign currency KT 38754 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in transportation and communication sector- in foreign currency 3876 Long-term deposits of state-owned legal entities operating in retail and services sector - in foreign currency KT 38760 P Long-term deposits of state-owned legal entities operating in retail and services sector - in foreign currency KT 38761 P Blocked long-term deposit accounts of state-owned legal entities operating in retail and services sector- in foreign currency KT 38762 P Accrued interest payable on long-term deposits of state-owned legal entities operating in retail and services sector- in foreign currency KT 38763 P Overdue principal on long-term deposits of state-owned legal entities operating in retail and services sector- in foreign currency KT 38764 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in retail and services sector- in foreign currency 3877 Long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in foreign currency KT 38770 P Long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in foreign currency KT 38771 P Blocked long-term deposit accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector- in foreign currency KT 38772 P Accrued interest payable on long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in foreign currency

KT 38773 P Overdue principal on long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in foreign currency KT 38774 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in foreign currency 3878 Long-term deposits of state-owned legal entities operating in real estate sector - in foreign currency KT 38780 P Long-term deposits of state-owned legal entities operating in real estate sector - in foreign currency KT 38781 P Blocked account on long-term deposits of state-owned legal entities operating in real estate sector- in foreign currency KT 38782 P Accrued interest payable on long-term deposits of state-owned legal entities in real estate sector- in foreign currency KT 38783 P Overdue principal on long-term deposits of state-owned legal entities operating in real estate sector- in foreign currency KT 38784 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in real estate sector- in foreign currency 3879 Long-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors- in foreign currency KT 38790 P Long-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors- in foreign currency KT 38791 P Blocked long-term deposit accounts of state-owned legal entities, municipalities and public organizations operating in other sectors- in foreign currency KT 38792 P Accrued interest payable on long-term deposits of state-owned legal entities operating in other sectors - in foreign currency KT 38793 P Overdue principal on state-owned legal entities, municipalities and public organizations operating in other sectors- in foreign currency KT 38794 P Overdue interest accrued on state-owned legal entities, municipalities and public organizations operating in other sectors- in foreign currency 3881 Long-term deposits of state-owned legal entities operating in mining sector- in precious metals KT 38810 P Long-term deposits of state-owned legal entities operating in mining sector- in precious metals KT 38811 P Blocked long-term deposit accounts of state-owned legal entities operating in mining sector - in precious metals KT 38812 P Accrued interest payable on long-term deposits of state-owned legal entities operating in mining sector- in precious metals KT 38813 P Overdue principal on long-term deposits of state-owned legal entities operating in mining sector - in precious metals

KT 38814 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in mining sector - in precious metals 3882 Long-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector￾in precious metals KT 38820 P Long-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector- in precious metals KT 38821 P Blocked long-term deposit accounts of state-owned legal entities operating in energy, gas, steam, and water sector- in precious metals KT 38822 P Accrued interest payable on long-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector- in precious metals KT 38823 P Overdue principal on long-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 38824 P Overdue interest accrued on long-term deposits of state-owned legal entities in energy, gas, steam, and water sector- in precious metals 3883 Long-term deposits of state-owned legal entities operating in construction and building sector- in precious metals KT 38830 P Long-term deposits of state-owned legal entities operating in construction and building sector- in precious metals KT 38831 P Blocked long-term deposit accounts of state-owned legal entities operating in construction and building sector- in precious metals KT 38832 P Accrued interest payable on long-term deposits of state-owned legal entities operating in construction and building sector- in precious metals KT 38833 P Overdue principal on long-term deposits of state-owned legal entities operating in construction and building sector - in precious metals KT 38834 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in construction and building sector - in precious metals 3884 Long-term deposits of state-owned legal entities operating in industrial and manufacturing sector￾in precious metals KT 38840 P Long-term deposits of state-owned legal entities operating in industrial and manufacturing sector- in precious metals KT 38841 P Blocked long-term deposit accounts of state-owned legal entities operating in industrial and manufacturing sector- in precious metals KT 38842 P Accrued interest payable on long-term deposits of state-owned legal entities operating in industrial and manufacturing sector- in precious metals KT 38843 P Overdue principal on long-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 38844 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in industrial and manufacturing sector- in precious metals

3885 Long-term deposits of state-owned legal entities operating in transportation and communication sector - in precious metals KT 38850 P Long-term deposits of state-owned legal entities operating in transportation and communication sector- in precious metals KT 38851 P Blocked account on long-term deposits of state-owned legal entities operating in transportation and communication sector- in precious metals KT 38852 P Accrued interest payable on long-term deposits of state-owned legal entities operating in transportation and communication - in precious metals KT 38853 P Overdue principal on long-term deposits of state-owned legal entities operating in transportation and communication sector- in precious metals KT 38854 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in transportation and communication sector- in precious metals 3886 Long-term deposits of state-owned legal entities operating in retail and services sector - in precious metals KT 38860 P Long-term deposits of state-owned legal entities operating in retail and services sector - in precious metals KT 38861 P Blocked long-term deposit accounts of state-owned legal entities operating in retail and services sector- in precious metals KT 38862 P Accrued interest payable on long-term deposits of state-owned legal entities operating in retail and services sector- in precious metals KT 38863 P Overdue principal on long-term deposits of state-owned legal entities operating in retail and services sector- in precious metals KT 38864 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in retail and services sector- in precious metals 3887 Long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in precious metals KT 38870 P Long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in precious metals KT 38871 P Blocked long-term deposit accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector- in precious metals KT 38872 P Accrued interest payable on long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 38873 P Overdue principal on long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in precious metals KT 38874 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals 3888 Long-term deposits of state-owned legal entities operating in real estate sector - in precious metals

KT 38880 P Long-term deposits of state-owned legal entities operating in real estate sector - in precious metals KT 38881 P Blocked account on long-term deposits of state-owned legal entities operating in real estate sector- in precious metals KT 38882 P Accrued interest payable on long-term deposits of state-owned legal entities in real estate sector- in precious metals KT 38883 P Overdue principal on long-term deposits of state-owned legal entities operating in real estate sector- in precious metals KT 38884 P Overdue interest accrued on long-term deposits of state-owned legal entities operating in real estate sector- in precious metals 3889 Long-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors - in precious metals KT 38890 P Long-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors- in precious metals KT 38891 P Blocked long-term deposit accounts of state-owned legal entities, municipalities and public organizations operating in other sectors- in precious metals KT 38892 P Accrued interest payables on of state-owned legal entities, municipalities and public organizations operating in other sectors- in precious metals KT 38893 P Overdue principal on state-owned legal entities, municipalities and public organizations operating in other sectors- in precious metals KT 38894 P Overdue interest accrued on state-owned legal entities, municipalities and public organizations operating in other sectors- in precious metals 3893 Balance of closed accounts of state-owned legal entities, municipalities, and public organizations

• in national currency KT 38931 P Balance of closed accounts of state-owned legal entities operating in mining sector￾in national currency KT 38932 P Balance of closed accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 38933 P Balance of closed accounts of state-owned legal entities operating in construction and building sector - in national currency KT 38934 P Balance of closed accounts of state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 38935 P Balance of closed accounts of state-owned legal entities operating in transportation and communication sector - in national currency KT 38936 P Balance of closed accounts of state-owned legal entities operating in retail and services sector - in national currency KT 38937 P Balance of closed accounts of state-owned legal entities operating in agriculture, forestry, and fishery sector - in national currency

KT 38938 P Balance of closed accounts of state-owned legal entities operating in real estate sector - in national currency KT 38939 P Balance of closed accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency 3894 Balance of closed accounts of state-owned legal entities, municipalities, and public organizations

• in foreign currency KT 38941 P Balance of closed accounts of state-owned legal entities operating in mining sector- in foreign currency KT 38942 P Balance of closed accounts of state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency KT 38943 P Balance of closed accounts of state-owned legal entities operating in construction and building sector- in foreign currency KT 38944 P Balance of closed accounts of state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 38945 P Balance of closed accounts of state-owned legal entities operating in transportation and communication sector- in foreign currency KT 38946 P Balance of closed accounts of state-owned legal entities operating in retail and services sector - in foreign currency KT 38947 P Balance of closed accounts of state-owned legal entities operating in agriculture, forestry, and fishery sector- in foreign currency KT 38948 P Balance of closed accounts of state-owned legal entities operating in real estate sector
• in foreign currency KT 38949 P Balance of closed accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency 3895 Balance of closed accounts of state-owned legal entities, municipalities, and public organizations - in precious metals KT 38951 P Balance of closed accounts of state-owned legal entities operating in mining sector- in precious metals KT 38952 P Balance of closed accounts of state-owned legal entities operating in energy, gas, steam, and water sector- in precious metals KT 38953 P Balance of closed accounts of state-owned legal entities operating in construction and building sector- in precious metals KT 38954 P Balance of closed accounts of state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 38955 P Balance of closed accounts of state-owned legal entities operating in transportation and communication sector- in precious metals KT 38956 P Balance of closed accounts of state-owned legal entities operating in retail and services sector - in precious metals

KT 38957 P Balance of closed accounts of state-owned legal entities operating in agriculture, forestry, and fishery sector- in precious metals KT 38958 P Balance of closed accounts of state-owned legal entities operating in real estate sector

• in precious metals KT 38959 P Balance of closed accounts of state-owned legal entities, municipalities and public organizations operating in other sectors - in precious metals 3896 Adjustments on amounts due to state-owned legal entities, municipalities, and public organizations
• in national currency KT 38960 P Positive adjustments on amounts due to state-owned legal entities, municipalities, and public organizations - in national currency KT 38961 K-P Negative adjustments on amounts due to state-owned legal entities, municipalities, and public organizations - in national currency 3897 Adjustments on amounts due to state-owned legal entities, municipalities, and public organizations
• in foreign currency KT 38970 P Positive adjustments on amounts due to state-owned legal entities, municipalities, and public organizations - in foreign currency KT 38971 K-P Negative adjustments on amounts due to state-owned legal entities, municipalities, and public organizations - in foreign currency 3898 Adjustments on amounts due to state-owned legal entities, municipalities, and public organizations
• in precious metals KT 38980 P Positive adjustments on amounts due to state-owned legal entities, municipalities, and public organizations - in precious metals KT 38981 K-P Negative adjustments on amounts due to state-owned legal entities, municipalities, and public organizations - in precious metals 39 AMOUNTS DUE TO OFFICIAL AGENCIES OF FOREIGN STATES 3901 Current accounts of embassies - in national currency 39010 P Current accounts of embassies - in national currency 39011 P Blocked current accounts of embassies - in national currency 39012 P Accrued interest payable on current accounts of embassies - in national currency 3902 Current accounts of embassies - in foreign currency 39020 P Current accounts of embassies - in foreign currency 39021 P Blocked current accounts of embassies - in foreign currency 39022 P Accrued interest payable on current accounts of embassies - in foreign currency 3903 Current accounts of embassies - in precious metals 39030 P Current accounts of embassies - in precious metals 39031 P Blocked current accounts of embassies - in precious metals

39032 P Accrued interest payable on current accounts of embassies - in precious metals 3904 Current accounts of consulates - in national currency 39040 P Current accounts of consulates - in national currency 39041 P Blocked current accounts of consulates - in national currency 39042 P Accrued interest payable on current accounts of consulates - in national currency 3905 Current accounts of consulates - in foreign currency 39050 P Current accounts of consulates - in foreign currency 39051 P Blocked current accounts of consulates - in foreign currency 39052 P Accrued interest payable on current accounts of consulates - in foreign currency 3906 Current accounts of consulates - in precious metals 39060 P Current accounts of consulates - in precious metals 39061 P Blocked current accounts of consulates - in precious metals 39062 P Accrued interest payable on current accounts of consulates - in precious metals 3907 Current accounts of other official agencies of foreign states - in national currency 39070 P Current accounts of other official agencies of foreign states - in national currency 39071 P Blocked current accounts of other official agencies of foreign states - in national currency 39072 P Accrued interest payable on current accounts of other official agencies of foreign states

• in national currency 3908 Current accounts of other official agencies of foreign states - in foreign currency 39080 P Current accounts of other official agencies of foreign states - in foreign currency 39081 P Blocked current accounts of other official agencies of foreign states - in foreign currency 39082 P Accrued interest payable on current accounts of other official agencies of foreign states
• in foreign currency 3909 Current accounts of other official agencies of foreign states - in precious metals 39090 P Current accounts of other official agencies of foreign states - in precious metals 39091 P Blocked current accounts of other official agencies of foreign states -in precious metals 39092 P Accrued interest payable on current accounts of other official agencies of foreign states
• in precious metals 3910 Short-term deposits of embassies - in national currency 39100 P Short-term deposits of embassies - in national currency 39101 P Blocked short-term deposit accounts of embassies - in national currency 39102 P Accrued interest payable on short-term deposits of embassies – in national currency

39103 P Overdue principal on short-term deposits of embassies – in national currency 39104 P Overdue interest accrued on short-term deposits of embassies - in national currency 3911 Short-term deposits of embassies - in foreign currency 39110 P Short-term deposits of embassies - in foreign currency 39111 P Blocked short-term deposit accounts of embassies - in foreign currency 39112 P Accrued interest payable on short-term deposits of embassies - in foreign currency 39113 P Overdue principal on short-term deposits of embassies – in foreign currency 39114 P Overdue interest accrued on short-term deposits of embassies- in foreign currency 3912 Short-term deposits of embassies - in precious metals 39120 P Short-term deposits of embassies - in precious metals 39121 P Blocked short-term deposit accounts of embassies - in precious metals 39122 P Accrued interest payable on short-term deposits of embassies - in precious metals 39123 P Overdue principal on short-term deposits of embassies – in precious metals 39124 P Overdue interest accrued on short-term deposits of embassies- in precious metals 3913 Short-term deposits of consulates - in national currency 39130 P Short-term deposits of consulates - in national currency 39131 P Blocked short-term deposit accounts of consulates - in national currency 39132 P Accrued interest payable on short-term deposits of consulates -in national currency 39133 P Overdue principal on short-term deposits of consulates – in national currency 39134 P Overdue interest accrued on short-term deposits of consulates- in national currency 3914 Short-term deposits of consulates - in foreign currency 39140 P Short-term deposits of consulates - in foreign currency 39141 P Blocked short-term deposit accounts of consulates - in foreign currency 39142 P Accrued interest payable on short-term deposits of consulates -in foreign currency 39143 P Overdue principal on short-term deposits of consulates – in foreign currency 39144 P Overdue interest accrued on short-term deposits of consulates- in foreign currency 3915 Short-term deposits of consulates - in precious metals 39150 P Short-term deposits of consulates - in precious metals 39151 P Blocked short-term deposit accounts of consulates - in precious metals 39152 P Accrued interest payable on short-term deposits of consulates - in precious metals 39153 P Overdue principal on short-term deposits of consulates – in precious metals 39154 P Overdue interest accrued on short-term deposits of consulates- in precious metals 3916 Short-term deposits of other official agencies of foreign states - in national currency 39160 P Short-term deposits of other official agencies of foreign states - in national currency 39161 P Blocked short-term deposit accounts of other official agencies of foreign states

• in national currency

39162 P Accrued interest payable on short-term deposits of other official agencies of foreign states - in national currency 39163 P Overdue principal on short-term deposits of other official agencies of foreign states - in national currency 39164 P Overdue interest accrued on short-term deposits of other official agencies of foreign states - in national currency 3917 Short-term deposits of other official agencies of foreign states - in foreign currency 39170 P Short-term deposits of other official agencies of foreign states - in foreign currency 39171 P Blocked short-term deposit accounts of other official agencies of foreign states

• in foreign currency 39172 P Accrued interest payable on short-term deposits of other official agencies of foreign states - in foreign currency 39173 P Overdue principal on short-term deposits of other official agencies of foreign states - in foreign currency 39174 P Overdue interest accrued on short-term deposits of other official agencies of foreign states - in foreign currency 3918 Short-term deposits of other official agencies of foreign states - in precious metals 39180 P Short-term deposits of other official agencies of foreign states - in precious metals 39181 P Blocked short-term deposit accounts of other official agencies of foreign states
• in precious metals 39182 P Accrued interest payable on short-term deposits of other official agencies of foreign states - in precious metals 39183 P Overdue principal on short-term deposits of other official agencies of foreign states - in precious metals 39184 P Overdue interest accrued on short-term deposits of other official agencies of foreign states - in precious metals 3919 Long-term deposits of embassies - in national currency 39190 P Long-term deposits of embassies - in national currency 39191 P Blocked long-term deposit accounts of embassies - in national currency 39192 P Accrued interest payable on long-term deposits of embassies- in national currency 39193 P Overdue principal on long-term deposits of embassies – in national currency 39194 P Overdue interest accrued on long-term deposits of embassies - in national currency 3920 Long-term deposits of embassies - in foreign currency 39200 P Long-term deposits of embassies - in foreign currency 39201 P Blocked long-term deposit accounts of embassies - in foreign currency 39202 P Accrued interest payable on long-term deposits of embassies- in foreign currency

39203 P Overdue principal on long-term deposits of embassies – in foreign currency 39204 P Overdue interest accrued on long-term deposits of embassies- in foreign currency 3921 Long-term deposits of embassies - in precious metals 39210 P Long-term deposits of embassies - in precious metals 39211 P Blocked long-term deposit accounts of embassies - in precious metals 39212 P Accrued interest payable on long-term deposits of embassies-in precious metals 39213 P Overdue principal on long-term deposits of embassies – in precious metals 39214 P Overdue interest accrued on long-term deposits of embassies - in precious metals 3922 Long-term deposits of consulates - in national currency 39220 P Long-term deposits of consulates - in national currency 39221 P Blocked long-term deposit accounts of consulates - in national currency 39222 P Accrued interest payable on long-term deposits of consulates - in national currency 39223 P Overdue principal on long-term deposits of consulates – in national currency 39224 P Overdue interest accrued on long-term deposits of consulates - in national currency 3923 Long-term deposits of consulates - in foreign currency 39230 P Long-term deposits of consulates - in foreign currency 39231 P Blocked long-term deposit accounts of consulates - in foreign currency 39232 P Accrued interest payable on long-term deposits of consulates -in foreign currency 39233 P Overdue principal on long-term deposits of consulates- in foreign currency 39234 P Overdue interest accrued on long-term deposits of consulates- in foreign currency 3924 Long-term deposits of consulates - in precious metals 39240 P Long-term deposits of consulates - in precious metals 39241 P Blocked long-term deposit accounts of consulates - in precious metals 39242 P Accrued interest payable on long-term deposits of consulates - in precious metals 39243 P Overdue principal on long-term deposits of consulates – in precious metals 39244 P Overdue interest accrued on long-term deposits of consulates- in precious metals 3925 Long-term deposits of other official agencies of foreign states - in national currency 39250 P Long-term deposits of other official agencies of foreign states - in national currency 39251 P Blocked long-term deposit accounts of other official agencies of foreign states - in national currency 39252 P Accrued interest payable on long-term deposits of other official agencies of foreign states - in national currency 39253 P Overdue principal on long-term deposits of other official agencies of foreign states - in national currency 39254 P Overdue interest accrued on long-term deposits of other official agencies of foreign states- in national currency

3926 Long-term deposits of other official agencies of foreign states - in foreign currency 39260 P Long-term deposits of other official agencies of foreign states - in foreign currency 39261 P Blocked long-term deposit accounts of other official agencies of foreign states - in foreign currency 39262 P Accrued interest payable on long-term deposits of other official agencies of foreign states- in foreign currency 39263 P Overdue principal on long-term deposits of other official agencies of foreign states- in foreign currency 39264 P Overdue interest accrued on long-term deposits of other official agencies of foreign states- in foreign currency 3927 Long-term deposits of other official agencies of foreign states - in precious metals 39270 P Long-term deposits of other official agencies of foreign states - in precious metals 39271 P Blocked long-term deposit accounts of other official agencies of foreign states - in precious metals 39272 P Accrued interest payable on long-term deposits of other official agencies of foreign states - in precious metals 39273 P Overdue principal on long-term deposits of other official agencies of foreign states- in precious metals 39274 P Overdue interest accrued on long-term deposits of other official agencies of foreign states- in precious metals 3993 Balance of closed accounts of official agencies of foreign states - in national currency 39930 P Balance of closed accounts of embassies - in national currency 39931 P Balance of closed accounts of consulates- in national currency 39939 P Balance of closed accounts of other official agencies of foreign states - in national currency 3994 Balance of closed accounts of official agencies of foreign states - in foreign currency 39940 P Balance of closed accounts of embassies - in foreign currency 39941 P Balance of closed accounts of consulates- in foreign currency 39949 P Balance of closed accounts of other official agencies of foreign states- in foreign currency 3995 Balance of closed accounts of official agencies of foreign states - in precious metals 39950 P Balance of closed accounts of embassies - in precious metals 39951 P Balance of closed accounts of consulates- in precious metals 39959 P Balance of closed accounts of other official agencies of foreign states- in precious metals

3996 Adjustments on amounts of official agencies of foreign states - in national currency 39960 P Positive adjustments on amounts of official agencies of foreign states - in national currency 39961 K-P Negative adjustments on amounts of official agencies of foreign states -in national currency 3997 Adjustments on amounts of official agencies of foreign states - in foreign currency 39970 P Positive adjustments on amounts of official agencies of foreign states

• in foreign currency 39971 K-P Negative adjustments on amounts of official agencies of foreign states -in foreign currency 3998 Adjustments on amounts of official agencies of foreign states - in precious metals 39980 P Positive adjustments on amounts of official agencies of foreign states - in precious metals 39981 K-P Negative adjustments on amounts of official agencies of foreign states-in precious metals 40 AMOUNTS DUE TO NON-STATE-OWNED LEGAL ENTITIES 4001 Current accounts of non-state-owned legal entities operating in mining sector - in national currency KT 40010 P Current accounts of resident non-state-owned legal entities operating in mining sector
• in national currency KT 40011 P Blocked current accounts of resident non-state-owned legal entities operating in mining sector - in national currency KT 40012 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in mining sector - in national currency KT 40015 P Current accounts of non-resident non-state-owned legal entities operating in mining sector - in national currency KT 40016 P Blocked current accounts of non-resident non-state-owned legal entities operating in mining sector - in national currency KT 40017 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in mining sector - in national currency 4002 Current accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector
• in national currency KT 40020 P Current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40021 P Blocked current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40022 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency

KT 40025 P Current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40026 P Blocked current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40027 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency 4003 Current accounts of non-state-owned legal entities operating in construction and building sector - in national currency KT 40030 P Current accounts of resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40031 P Blocked current accounts of resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40032 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40035 P Current accounts of non-resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40036 P Blocked current accounts of non-resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40037 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in construction and building sector - in national currency 4004 Current accounts of non-state-owned legal entities operating in industrial and manufacturing sector￾in national currency KT 40040 P Current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40041 P Blocked current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector- in national currency KT 40042 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40045 P Current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector- in national currency KT 40046 P Blocked current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40047 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector

• in national currency 4005 Current accounts of non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40050 P Current accounts of resident non-state-owned legal entities operating in transportation and communication sector - in national currency

KT 40051 P Blocked current accounts of resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40052 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40055 P Current accounts of non-resident non-state-owned legal entities operating in transportation and communication - in national currency KT 40056 P Blocked current accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40057 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in transportation and communication sector- in national currency 4006 Current accounts of non-state-owned legal entities operating in retail and services sector - in national currency KT 40060 P Current accounts of resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40061 P Blocked current accounts of resident non-state-owned legal entities operating in retail and services sector- in national currency KT 40062 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in retail and services sector- in national currency KT 40065 P Current accounts of non-resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40066 P Blocked current accounts of non-resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40067 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in retail and services sector

• in national currency 4007 Current accounts of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40070 P Current accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40071 P Blocked current accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40072 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40075 P Current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40076 P Blocked current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector- in national currency KT 40077 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency

4008 Current accounts of non-state-owned legal entities operating in real estate sector - in national currency KT 40080 P Current accounts of resident non-state-owned legal entities operating in real estate sector- in national currency KT 40081 P Blocked current accounts of resident non-state-owned legal entities operating in real estate sector- in national currency KT 40082 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in real estate sector - in national currency KT 40085 P Current accounts of non-resident non-state-owned legal entities operating in real estate sector- in national currency KT 40086 P Blocked current accounts of non-resident non-state-owned legal entities operating in real estate sector- in national currency KT 40087 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in real estate sector

• in national currency 4009 Current accounts of non-state-owned legal entities operating in other sectors- in national currency KT 40090 P Current accounts of non-state-owned legal entities operating in other sectors - in national currency KT 40091 P Blocked current accounts of resident non-state-owned legal entities operating in other sectors - in national currency KT 40092 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in other sectors - in national currency KT 40095 P Current accounts of non-resident non-state-owned legal entities operating in other sectors - in national currency KT 40096 P Blocked current accounts of non-resident non-state-owned legal entities operating in other sectors - in national currency KT 40097 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in other sectors- in national currency 4011 Current accounts of non-state-owned legal entities operating in mining sector - in foreign currency KT 40110 P Current accounts of resident non-state-owned legal entities operating in mining sector
• in foreign currency KT 40111 P Blocked current accounts of resident non-state-owned legal entities operating in mining sector - in foreign currency KT 40112 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in mining sector - in foreign currency KT 40115 P Current accounts of non-resident non-state-owned legal entities operating in mining sector - in foreign currency KT 40116 P Blocked current accounts of non-resident non-state-owned legal entities operating in mining sector - in foreign currency

KT 40117 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in mining sector

• in foreign currency 4012 Current accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector
• in foreign currency KT 40120 P Current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40121 P Blocked current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40122 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency KT 40125 P Current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40126 P Blocked current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40127 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency 4013 Current accounts of non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40130 P Current accounts of resident non-state-owned legal entities operating in construction and building sector- in foreign currency KT 40131 P Blocked current accounts of resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40132 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40135 P Current accounts of non-resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40136 P Blocked current accounts of non-resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40137 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in construction and building sector
• in foreign currency 4014 Current accounts of non-state-owned legal entities operating in industrial and manufacturing sector
• in foreign currency KT 40140 P Current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40141 P Blocked current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40142 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency

KT 40145 P Current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector- in foreign currency KT 40146 P Blocked current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40147 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency 4015 Current accounts of non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40150 P Current accounts of resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40151 P Blocked current accounts of resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40152 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40155 P Current accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40156 P Blocked current accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40157 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency 4016 Current accounts of non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40160 P Current accounts of resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40161 P Blocked current accounts of resident non-state-owned legal entities operating in retail and services sector- in foreign currency KT 40162 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in retail and services sector- in foreign currency KT 40165 P Current accounts of non-resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40166 P Blocked current accounts of non-resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40167 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in retail and services sector - in foreign currency 4017 Current accounts of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40170 P Current accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector – in foreign currency KT 40171 P Blocked current accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40172 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency

KT 40175 P Current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40176 P Blocked current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector- in foreign currency KT 40177 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency 4018 Current accounts of non-state-owned legal entities operating in real estate sector - in foreign currency KT 40180 P Current accounts of resident non-state-owned legal entities operating in real estate sector- in foreign currency KT 40181 P Blocked current accounts of resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40182 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40185 P Current accounts of non-resident non-state-owned legal entities operating in real estate sector- in foreign currency KT 40186 P Blocked current accounts of non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40187 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in real estate sector - in foreign currency 4019 Current accounts of non-state-owned legal entities operating in other sectors- in foreign currency KT 40190 P Current accounts of resident non-state-owned legal entities operating in other sectors

• in foreign currency KT 40191 P Blocked current accounts of resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40192 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40195 P Current accounts of non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40196 P Blocked current accounts of non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40197 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in other sectors - in foreign currency 4021 Current accounts of non-state-owned legal entities operating in mining sector - in precious metals KT 40210 P Current accounts of resident non-state-owned legal entities operating in mining sector - in precious metals KT 40211 P Blocked current accounts of resident non-state-owned legal entities operating in mining sector - in precious metals

KT 40212 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in mining sector - in precious metals KT 40215 P Current accounts of non-resident non-state-owned legal entities operating in mining sector - in precious metals KT 40216 P Blocked current accounts of non-resident non-state-owned legal entities operating in mining sector - in precious metals KT 40217 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in mining sector - in precious metals 4022 Current accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector

• in precious metals KT 40220 P Current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector – in precious metals KT 40221 P Blocked current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40222 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector- in precious metals KT 40225 P Current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40226 P Blocked current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40227 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals 4023 Current accounts of non-state-owned legal entities operating in construction and building sector - in precious metals KT 40230 P Current accounts of resident non-state-owned legal entities operating in construction and building sector- in precious metals KT 40231 P Blocked current accounts of resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40232 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40235 P Current accounts of non-resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40236 P Blocked current accounts of non-resident non-state-owned legal entities operating in construction and building sector- in precious metals KT 40237 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in construction and building sector - in precious metals 4024 Current accounts of non-state-owned legal entities operating in industrial and manufacturing sector￾in precious metals KT 40240 P Current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40241 P Blocked current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals

KT 40242 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40245 P Current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40246 P Blocked current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40247 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals 4025 Current accounts of non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40250 P Current accounts of resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40251 P Blocked current accounts of resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40252 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40255 P Current accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40256 P Blocked current accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40257 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in precious metals 4026 Current accounts of non-state-owned legal entities operating in retail and services sector - in precious metals KT 40260 P Current accounts of resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40261 P Blocked current accounts of resident non-state-owned legal entities operating in retail and services sector- in precious metals KT 40262 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in retail and services sector- in precious metals KT 40265 P Current accounts of non-resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40266 P Blocked current accounts of non-resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40267 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in retail and services sector - in precious metals 4027 Current accounts of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40270 P Current accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40271 P Blocked current accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40272 P Accrued interest payable on current accounts of resident non-state-owned legal

entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40275 P Current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40276 P Blocked current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector- in precious metals KT 40277 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals 4028 Current accounts of non-state-owned legal entities operating in real estate sector - in precious metals KT 40280 P Current accounts of resident non-state-owned legal entities operating in real estate sector- in precious metals KT 40281 P Blocked current accounts of resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40282 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40285 P Current accounts of non-resident non-state-owned legal entities operating in real estate sector- in precious metals KT 40286 P Blocked current accounts of non-resident non-state-owned legal entities operating in real estate sector- in precious metals KT 40287 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in real estate sector - in precious metals 4029 Current accounts of non-state-owned legal entities operating in other sectors- in precious metals KT 40290 P Current accounts of resident non-state-owned legal entities operating in other sectors

• in precious metals KT 40291 P Blocked current accounts of resident non-state-owned legal entities operating in other sectors - in precious metals KT 40292 P Accrued interest payable on current accounts of resident non-state-owned legal entities operating in other sectors - in precious metals KT 40295 P Current accounts of non-resident non-state-owned legal entities operating in other sectors - in precious metals KT 40296 P Blocked current accounts of non-resident non-state-owned legal entities operating in other sectors - in precious metals KT 40297 P Accrued interest payable on current accounts of non-resident non-state-owned legal entities operating in other sectors - in precious metals 4031 Short-term deposits of non-state-owned legal entities operating in mining sector- in national currency KT 40310 P Short-term deposits of resident non-state-owned legal entities operating in mining sector - in national currency KT 40311 P Blocked short-term deposit accounts of resident non-state-owned legal entities

operating in mining sector- in national currency KT 40312 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in mining sector- in national currency KT 40313 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in mining sector - innational currency KT 40314 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in mining sector - in national currency KT 40315 P Short-term deposits of non-resident non-state-owned legal entities operating in mining sector - in national currency KT 40316 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in mining sector- in national currency KT 40317 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in mining sector - in national currency KT 40318 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in mining sector- in national currency KT 40319 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in mining sector- in national currency 4032 Short-term deposits of non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40320 P Short-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40321 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector- in national currency KT 40322 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40323 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector- in national currency KT 40324 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40325 P Short-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40326 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40327 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40328 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40329 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency 4033 Short-term deposits of non-state-owned legal entities operating in construction and building sector

• in national currency

KT 40330 P Short-term deposits of resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40331 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40332 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40333 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in construction and building sector -in national currency KT 40334 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40335 P Short-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40336 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40337 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40338 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40339 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in national currency 4034 Short-term deposits of non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40340 P Short-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40341 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40342 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40343 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector-in national currency KT 40344 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40345 P Short-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector- in national currency KT 40346 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector- in national currency KT 40347 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency

KT 40348 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40349 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency 4035 Short-term deposits of non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40350 P Short-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40351 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40352 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40353 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in transportation and communication sector -in national currency KT 40354 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40355 P Short-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40356 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40357 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40358 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40359 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency 4036 Short-term deposits of non-state-owned legal entities operating in retail and services sector - in national currency KT 40360 P Short-term deposits of resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40361 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40362 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40363 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in retail and services sector -in national currency KT 40364 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in retail and services sector - in national currency

KT 40365 P Short-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40366 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40367 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40368 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40369 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in national currency 4037 Short-term deposits of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40370 P Short-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishery sector - in national currency KT 40371 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40372 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40373 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40374 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40375 P Short-term deposits of non-resident non-state-owned legal entities on agriculture, forestry, and fishery sector - in national currency KT 40376 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40377 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40378 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40379 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency 4038 Short-term deposits of non-state-owned legal entities operating in real estate sector - in national currency KT 40380 P Short-term deposits of resident non-state-owned legal entities operating in real estate sector - in national currency KT 40381 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in real estate sector - in national currency KT 40382 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in real estate sector - in national currency

KT 40383 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in real estate sector - innational currency KT 40384 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in real estate sector - in national currency KT 40385 P Short-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 40386 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 40387 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 40388 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 40389 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in national currency 4039 Short-term deposits of non-state-owned legal entities operating in other sectors - in national currency KT 40390 P Short-term deposits of resident non-state-owned legal entities operating in other sectors - in national currency KT 40391 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in other sectors - in national currency KT 40392 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in other sectors - in national currency KT 40393 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in other sectors - in national currency KT 40394 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in other sectors – in national currency KT 40395 P Short-term deposits of non-resident non-state-owned legal entities operating in other sectors - in national currency KT 40396 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in other sectors - in national currency KT 40397 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in other sectors - in national currency KT 40398 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in other sectors - in national currency KT 40399 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in other sectors - in national currency 4041 Short-term deposits of non-state-owned legal entities operating in mining sector- in foreign currency KT 40410 P Short-term deposits of resident non-state-owned legal entities operating in mining sector - in foreign currency

KT 40411 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in mining sector- in foreign currency KT 40412 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in mining sector- in foreign currency KT 40413 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in mining sector-in foreign currency KT 40414 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in mining sector - in foreign currency KT 40415 P Short-term deposits of non-resident non-state-owned legal entities operating in mining sector- in foreign currency KT 40416 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in mining sector- in foreign currency KT 40417 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in mining sector - in foreign currency KT 40418 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in mining sector- in foreign currency KT 40419 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in mining sector- in foreign currency 4042 Short-term deposits of non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40420 P Short-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40421 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency KT 40422 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency KT 40423 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40424 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency KT 40425 P Short-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40426 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40427 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40428 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40429 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency

4043 Short-term deposits of non-state-owned legal entities operating in construction and building sector￾in foreign currency KT 40430 P Short-term deposits of resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40431 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in construction and building sector- in foreign currency KT 40432 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in construction and building sector- in foreign currency KT 40433 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in construction and building sector -in foreign currency KT 40434 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40435 P Short-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40436 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in construction and building sector- in foreign currency KT 40437 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in construction and building sector- in foreign currency KT 40438 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40439 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in construction and building sector- in foreign currency 4044 Short-term deposits of non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40440 P Short-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40441 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector- in foreign currency KT 40442 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector- in foreign currency KT 40443 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector-in foreign currency KT 40444 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40445 P Short-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector- in foreign currency KT 40446 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - inforeign currency KT 40447 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency

KT 40448 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40449 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency 4045 Short-term deposits of non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40450 P Short-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40451 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40452 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40453 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - inforeign currency KT 40454 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40455 P Short-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40456 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40457 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40458 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40459 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency 4046 Short-term deposits of non-state-owned legal entities operating in retail and services sector- in foreign currency KT 40460 P Short-term deposits of resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40461 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40462 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40463 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in retail and services sector - inforeign currency KT 40464 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40465 P Short-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in foreign currency

KT 40466 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40467 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40468 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40469 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in retail and services sector- in foreign currency 4047 Short-term deposits of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40470 P Short-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishery sector - in foreign currency KT 40471 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40472 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector- in foreign currency KT 40473 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40474 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector- in foreign currency KT 40475 P Short-term deposits of non-resident non-state-owned legal entities on agriculture, forestry, and fishery sector - in foreign currency KT 40476 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40477 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40478 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40479 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency 4048 Short-term deposits of non-state-owned legal entities operating in real estate sector- in foreign currency KT 40480 P Short-term deposits of resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40481 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40482 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40483 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in real estate sector -in foreign currency KT 40484 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in real estate sector - in foreign currency

KT 40485 P Short-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40486 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40487 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40488 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40489 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in foreign currency 4049 Short-term deposits of non-state-owned legal entities operating in other sectors - in foreign currency KT 40490 P Short-term deposits of resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40491 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in other sectors- in foreign currency KT 40492 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40493 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40494 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40495 P Short-term deposits of non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40496 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40497 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in other sectors -in foreign currency KT 40498 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40499 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in other sectors- in foreign currency 4051 Short-term deposits of non-state-owned legal entities operating in mining sector- in precious metals KT 40510 P Short-term deposits of resident non-state-owned legal entities operating in mining sector - in precious metals KT 40511 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in mining sector- in precious metals KT 40512 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in mining sector- in precious metals

KT 40513 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in mining sector -in precious metals KT 40514 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in mining sector - in precious metals KT 40515 P Short-term deposits of non-resident non-state-owned legal entities operating in mining sector- in precious metals KT 40516 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in mining sector- in precious metals KT 40517 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in mining sector - in precious metals KT 40518 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in mining sector- in precious metals KT 40519 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in mining sector- in precious metals 4052 Short-term deposits of non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40520 P Short-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40521 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40522 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector- in precious metals KT 40523 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40524 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40525 P Short-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40526 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40527 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector- in precious metals KT 40528 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40529 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals 4053 Short-term deposits of non-state-owned legal entities operating in construction and building sector

• in precious metals KT 40530 P Short-term deposits of resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40531 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in construction and building sector - in precious metals

KT 40532 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40533 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in construction and building sector - inprecious metals KT 40534 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40535 P Short-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40536 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40537 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40538 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40539 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in precious metals 4054 Short-term deposits of non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40540 P Short-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40541 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40542 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector- in precious metals KT 40543 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector-in precious metals KT 40544 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40545 P Short-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector- in precious metals KT 40546 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector- in precious metals KT 40547 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40548 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40549 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals

4055 Short-term deposits of non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40550 P Short-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40551 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40552 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40553 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in transportation and communication sector -in precious metals KT 40554 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40555 P Short-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40556 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in transportation and communication sector -in precious metals KT 40557 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40558 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40559 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in precious metals 4056 Short-term deposits of non-state-owned legal entities operating in retail and services sector - in precious metals KT 40560 P Short-term deposits of resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40561 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40562 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40563 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in retail and services sector -in precious metals KT 40564 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40565 P Short-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40566 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40567 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40568 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in precious metals

KT 40569 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in precious metals 4057 Short-term deposits of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40570 P Short-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishery sector - in precious metals KT 40571 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40572 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40573 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40574 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40575 P Short-term deposits of non-resident non-state-owned legal entities on agriculture, forestry, and fishery sector - in precious metals KT 40576 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40577 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40578 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40579 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals 4058 Short-term deposits of non-state-owned legal entities operating in real estate sector - in precious metals KT 40580 P Short-term deposits of resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40581 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40582 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40583 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in real estate sector - inprecious metals KT 40584 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40585 P Short-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40586 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40587 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in precious metals

KT 40588 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40589 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in precious metals 4059 Short-term deposits of non-state-owned legal entities operating in other sectors - in precious metals KT 40590 P Short-term deposits of resident non-state-owned legal entities operating in other sectors - in precious metals KT 40591 P Blocked short-term deposit accounts of resident non-state-owned legal entities operating in other sectors – in precious metals KT 40592 P Accrued interest payable on short-term deposits of resident non-state-owned legal entities operating in other sectors - in precious metals KT 40593 P Overdue principal on short-term deposits of resident non-state-owned legal entities operating in other sectors - in precious metals KT 40594 P Overdue interest accrued on short-term deposits of resident non-state-owned legal entities operating in other sectors - in precious metals KT 40595 P Short-term deposits of non-resident non-state-owned legal entities operating in other sectors - in precious metals KT 40596 P Blocked short-term deposit accounts of non-resident non-state-owned legal entities operating in other sectors – in precious metals KT 40597 P Accrued interest payable on short-term deposits of non-resident non-state-owned legal entities operating in other sectors - in precious metals KT 40598 P Overdue principal on short-term deposits of non-resident non-state-owned legal entities operating in other sectors - in precious metals KT 40599 P Overdue interest accrued on short-term deposits of non-resident non-state-owned legal entities operating in other sectors - in precious metals 4061 Long-term deposits of non-state-owned legal entities operating in mining sector- in national currency KT 40610 P Long-term deposits of resident non-state-owned legal entities operating in mining sector - in national currency KT 40611 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in mining sector - in national currency KT 40612 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in mining sector - in national currency KT 40613 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in mining sector - in national currency KT 40614 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in mining sector - in national currency KT 40615 P Long-term deposits of non-resident non-state-owned legal entities operating in mining sector - in national currency KT 40616 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in mining sector - in national currency

KT 40617 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in mining sector - in national currency KT 40618 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in mining sector - in national currency KT 40619 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in mining sector - in national currency 4062 Long-term deposits of non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40620 P Long-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40621 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40622 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40623 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40624 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40625 P Long-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40626 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40627 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40628 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40629 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency 4063 Long-term deposits of non-state-owned legal entities operating in construction and building sector - in national currency KT 40630 P Long-term deposits of resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40631 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40632 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40633 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40634 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in construction and building sector - in national currency

KT 40635 P Long-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40636 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40637 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40638 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in national currency KT 40639 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in national currency 4064 Long-term deposits of non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40640 P Long-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40641 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40642 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40643 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40644 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40645 P Long-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40646 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40647 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40648 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40649 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency 4065 Long-term deposits of non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40650 P Long-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40651 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in transportation and communication sector - in national currency

KT 40652 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40653 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40654 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40655 P Long-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40656 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40657 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40658 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40659 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency 4066 Long-term deposits of non-state-owned legal entities operating in retail and services sector - in national currency KT 40660 P Long-term deposits of resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40661 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40662 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40663 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40664 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40665 P Long-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40666 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40667 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40668 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in national currency KT 40669 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in national currency

4067 Long-term deposits of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40670 P Long-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishery sector - in national currency KT 40671 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40672 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40673 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40674 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40675 P Long-term deposits of non-resident non-state-owned legal entities on agriculture, forestry, and fishery sector - in national currency KT 40676 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40677 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40678 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40679 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency 4068 Long-term deposits of non-state-owned legal entities operating in real estate sector - in national currency KT 40680 P Long-term deposits of resident non-state-owned legal entities operating in real estate sector - in national currency KT 40681 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in real estate sector - in national currency KT 40682 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in real estate sector - in national currency KT 40683 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in real estate sector - in national currency KT 40684 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in real estate sector - in national currency KT 40685 P Long-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 40686 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 40687 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in national currency

KT 40688 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 40689 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in national currency 4069 Long-term deposits of non-state-owned legal entities operating in other sectors - in national currency KT 40690 P Long-term deposits of resident non-state-owned legal entities operating in other sectors - in national currency KT 40691 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in other sectors - in national currency KT 40692 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in other sectors - in national currency KT 40693 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in other sectors - in national currency KT 40694 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in other sectors - in national currency KT 40695 P Long-term deposits of non-resident non-state-owned legal entities operating in other sectors - in national currency KT 40696 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in other sectors - in national currency KT 40697 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in other sectors - in national currency KT 40698 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in other sectors - in national currency KT 40699 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in other sectors - in national currency 4071 Long-term deposits of non-state-owned legal entities operating in mining sector- in foreign currency KT 40710 P Long-term deposits of resident non-state-owned legal entities operating in mining sector - in foreign currency KT 40711 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in mining sector - in foreign currency KT 40712 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in mining sector - in foreign currency KT 40713 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in mining sector - in foreign currency KT 40714 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in mining sector - in foreign currency KT 40715 P Long-term deposits of non-resident non-state-owned legal entities operating in mining sector - in foreign currency KT 40716 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in mining sector - in foreign currency

KT 40717 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in mining sector - in foreign currency KT 40718 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in mining sector - in foreign currency KT 40719 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in mining sector - in foreign currency 4072 Long-term deposits of non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40720 P Long-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40721 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40722 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40723 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40724 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40725 P Long-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40726 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40727 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40728 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency KT 40729 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency 4073 Long-term deposits of non-state-owned legal entities operating in construction and building sector

• in foreign currency KT 40730 P Long-term deposits of resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40731 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40732 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40733 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40734 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40735 P Long-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in foreign currency

KT 40736 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40737 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40738 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in foreign currency KT 40739 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in foreign currency 4074 Long-term deposits of non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40740 P Long-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40741 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40742 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40743 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40744 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40745 P Long-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40746 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40747 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40748 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency KT 40749 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency 4075 Long-term deposits of non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40750 P Long-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40751 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40752 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40753 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency

KT 40754 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40755 P Long-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40756 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40757 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 40758 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector r - in foreign currency KT 40759 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency 4076 Long-term deposits of non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40760 P Long-term deposits of resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40761 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40762 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40763 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40764 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40765 P Long-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40766 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40767 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40768 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 40769 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in foreign currency 4077 Long-term deposits of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40770 P Long-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishery sector - in foreign currency KT 40771 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency

KT 40772 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40773 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40774 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40775 P Long-term deposits of non-resident non-state-owned legal entities on agriculture, forestry, and fishery sector - in foreign currency KT 40776 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40777 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40778 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40779 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency 4078 Long-term deposits of non-state-owned legal entities operating in real estate sector - in foreign currency KT 40780 P Long-term deposits of resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40781 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40782 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40783 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40784 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40785 P Long-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40786 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40787 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40788 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 40789 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in foreign currency

4079 Long-term deposits of non-state-owned legal entities operating in other sectors - in foreign currency KT 40790 P Long-term deposits of resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40791 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40792 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40793 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40794 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40795 P Long-term deposits of non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40796 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40797 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40798 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in other sectors - in foreign currency KT 40799 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in other sectors - in foreign currency 4081 Long-term deposits of non-state-owned legal entities operating in mining sector- in precious metals KT 40810 P Long-term deposits of resident non-state-owned legal entities operating in mining sector - in precious metals KT 40811 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in mining sector - in precious metals KT 40812 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in mining sector - in precious metals KT 40813 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in mining sector - in precious metals KT 40814 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in mining sector - in precious metals KT 40815 P Long-term deposits of non-resident non-state-owned legal entities operating in mining sector - in precious metals KT 40816 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in mining sector – in precious metals KT 40817 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in mining sector - in precious metals KT 40818 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in mining sector - in precious metals

KT 40819 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in mining sector - in precious metals 4082 Long-term deposits of non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40820 P Long-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40821 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40822 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40823 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40824 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40825 P Long-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40826 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40827 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40828 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals KT 40829 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals 4083 Long-term deposits of non-state-owned legal entities operating in construction and building sector

• in precious metals KT 40830 P Long-term deposits of resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40831 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40832 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40833 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40834 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40835 P Long-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40836 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40837 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in precious metals KT 40838 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in precious metals

KT 40839 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in construction and building sector - in precious metals 4084 Long-term deposits of non-state-owned legal entities operating in industrial and manufacturing sector- in precious metals KT 40840 P Long-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40841 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in industrial and manufacturing sector- in precious metals KT 40842 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40843 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40844 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40845 P Long-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40846 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in industrial and manufacturing sector -in precious metals KT 40847 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40848 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals KT 40849 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals 4085 Long-term deposits of non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40850 P Long-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40851 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in transportation and communication sector- in precious metals KT 40852 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40853 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40854 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40855 P Long-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40856 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40857 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in precious metals

KT 40858 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector- in precious metals KT 40859 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in transportation and communication sector - in precious metals 4086 Long-term deposits of non-state-owned legal entities operating in retail and services sector - in precious metals KT 40860 P Long-term deposits of resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40861 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40862 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40863 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40864 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40865 P Long-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40866 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40867 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40868 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in precious metals KT 40869 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in retail and services sector - in precious metals 4087 Long-term deposits of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40870 P Long-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishery sector - in precious metals KT 40871 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40872 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40873 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40874 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40875 P Long-term deposits of non-resident non-state-owned legal entities on agriculture, forestry, and fishery sector - in precious metals KT 40876 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals

KT 40877 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40878 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector- in precious metals KT 40879 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals 4088 Long-term deposits of non-state-owned legal entities operating in real estate sector - in precious metals KT 40880 P Long-term deposits of resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40881 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40882 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40883 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40884 P Overdue interest accrued on long-term deposits of resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40885 P Long-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40886 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40887 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40888 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in precious metals KT 40889 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in real estate sector - in precious metals 4089 Long-term deposits of non-state-owned legal entities operating in other sectors - in precious metals KT 40890 P Long-term deposits of resident non-state-owned legal entities operating in other sectors - in precious metals KT 40891 P Blocked long-term deposit accounts of resident non-state-owned legal entities operating in other sectors - in precious metals KT 40892 P Accrued interest payable on long-term deposits of resident non-state-owned legal entities operating in other sectors - in precious metals KT 40893 P Overdue principal on long-term deposits of resident non-state-owned legal entities operating in other sectors - in precious metals KT 40894 P Overdue interest accrued on long-term deposits of resident non-state-owned legal

entities operating in other sectors - in precious metals KT 40895 P Long-term deposits of non-resident non-state-owned legal entities operating in other sectors - in precious metals KT 40896 P Blocked long-term deposit accounts of non-resident non-state-owned legal entities operating in other sectors - in precious metals KT 40897 P Accrued interest payable on long-term deposits of non-resident non-state-owned legal entities operating in other sectors- in precious metals KT 40898 P Overdue principal on long-term deposits of non-resident non-state-owned legal entities operating in other sectors - in precious metals KT 40899 P Overdue interest accrued on long-term deposits of non-resident non-state-owned legal entities operating in other sectors - in precious metals 4093 Balance of closed accounts of non-state-owned legal entities - in national currency KT 40930 P Balance of closed accounts of non-state-owned legal entities operating in mining sector - in national currency KT 40931 P Balance of closed accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency KT 40932 P Balance of closed accounts of non-state-owned legal entities operating in construction and building sector - in national currency KT 40933 P Balance of closed accounts of non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 40934 P Balance of closed accounts of non-state-owned legal entities operating in transportation and communication sector - in national currency KT 40935 P Balance of closed accounts of non-state-owned legal entities operating in retail and services sector - in national currency KT 40936 P Balance of closed accounts of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency KT 40937 P Balance of closed accounts of non-state-owned legal entities operating in real estate sector - in national currency KT 40939 P Balance of closed accounts of entities operating in other sectors - in national currency 4094 Balance of closed accounts of non-state-owned legal entities - in foreign currency KT 40940 P Balance of closed accounts of non-state-owned legal entities operating in mining sector- in foreign currency KT 40941 P Balance of closed accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency KT 40942 P Balance of closed accounts of non-state-owned legal entities operating in construction and building sector - in foreign currency

KT 40943 P Balance of closed accounts of non-state-owned legal entities operating in industrial and manufacturing sector- in foreign currency KT 40944 P Balance of closed accounts of non-state-owned legal entities operating in transportation and communication sector- in foreign currency KT 40945 P Balance of closed accounts of non-state-owned legal entities operating in retail and services sector- in foreign currency KT 40946 P Balance of closed accounts of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency KT 40947 P Balance of closed accounts of non-state-owned legal entities operating in real estate sector - in foreign currency KT 40949 P Balance of closed accounts of entities operating in other sectors - in foreign currency 4095 Balance of closed accounts of non-state-owned legal entities - in precious metals KT 40950 P Balance of closed accounts of non-state-owned legal entities operating in mining sector- in precious metals KT 40951 P Balance of closed accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector- in precious metals KT 40952 P Balance of closed accounts of non-state-owned legal entities operating in construction and building sector - in precious metals KT 40953 P Balance of closed accounts of non-state-owned legal entities operating in industrial and manufacturing sector- in precious metals KT 40954 P Balance of closed accounts of non-state-owned legal entities operating in transportation and communication sector - in precious metals KT 40955 P Balance of closed accounts of non-state-owned legal entities operating in retail and services sector- in precious metals KT 40956 P Balance of closed accounts of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals KT 40957 P Balance of closed accounts of non-state-owned legal entities operating in real estate sector- in precious metals KT 40959 P Balance of closed accounts of entities operating in other sectors - in precious metals 4096 Adjustments on amounts due to non-state-owned legal entities -in national currency KT 40960 P Positive adjustments on amounts due to non-state-owned legal entities - in national currency KT 40961 K-P Negative adjustments on amounts due to non-state-owned legal entities - in national currency 4097 Adjustments on amounts due to non-state-owned legal entities-in foreign currency KT 40970 P Positive adjustments on amounts due to non-state-owned legal entities - in foreign currency

KT 40971 K-P Negative adjustments on amounts due to non-state-owned legal entities - in foreign currency 4098 Adjustments on amounts due to non-state-owned legal entities-in precious metals KT 40980 P Positive adjustments on amounts due to non-state-owned legal entities - in precious metals KT 40981 K-P Negative adjustments on amounts due to non-state-owned legal entities - in precious metals 41 AMOUNTS DUE TO INDIVIDUALS AND ENTREPRENEURS 4101 Current accounts of individuals - in national currency KT 41010 P Current accounts of resident individuals - in national currency KT 41011 P Blocked current accounts of resident individuals - in national currency KT 41012 P Accrued interest payable on current accounts of resident individuals - in national currency KT 41015 P Current accounts of non-resident individuals - in national currency KT 41016 P Blocked current accounts of non-resident individuals - in national currency KT 41017 P Accrued interest payable on current accounts of non-resident individuals - in national currency 4102 Current accounts of individuals - in foreign currency KT 41020 P Current accounts of resident individuals - in foreign currency KT 41021 P Blocked current accounts of resident individuals - in foreign currency KT 41022 P Accrued interest payable on current accounts of resident individuals -in foreign currency KT 41025 P Current accounts of non-resident individuals - in foreign currency KT 41026 P Blocked current accounts of non-resident individuals - in foreign currency KT 41027 P Accrued interest payable on current accounts of non-resident individuals -in foreign currency 4103 Current accounts of individuals - in precious metals KT 41030 P Current accounts of resident individuals - in precious metals KT 41031 P Blocked current accounts of resident individuals - in precious metals KT 41032 P Accrued interest payable on current accounts of resident individuals -in precious metals KT 41035 P Current accounts of non-resident individuals - in precious metals KT 41036 P Blocked current accounts of non-resident individuals - in precious metals

KT 41037 P Accrued interest payable on current accounts of non-resident individuals - in precious metals 4104 Current accounts of entrepreneurs - in national currency KT 41040 P Current accounts of resident entrepreneurs - in national currency KT 41041 P Blocked current accounts of resident entrepreneurs - in national currency KT 41042 P Accrued interest payable on current accounts of resident entrepreneurs -in national currency KT 41045 P Current accounts of non-resident entrepreneurs - in national currency KT 41046 P Blocked current accounts of resident non-resident entrepreneurs - in national currency KT 41047 P Accrued interest payable on current accounts of non-resident entrepreneurs - in national currency 4105 Current accounts of entrepreneurs - in foreign currency KT 41050 P Current accounts of resident entrepreneurs - in foreign currency KT 41051 P Blocked current accounts of resident entrepreneurs - in foreign currency KT 41052 P Accrued interest payable on current accounts of resident entrepreneurs -in foreign currency KT 41055 P Current accounts of non-resident entrepreneurs - in foreign currency KT 41056 P Blocked current accounts of resident non-resident entrepreneurs - in foreign currency KT 41057 P Accrued interest payable on current accounts of non-resident entrepreneurs - in foreign currency 4106 Current accounts of entrepreneurs - in precious metals KT 41060 P Current accounts of resident entrepreneurs - in precious metals KT 41061 P Blocked current accounts of resident entrepreneurs - in precious metals KT 41062 P Accrued interest payable on current accounts of resident entrepreneurs -in precious metals KT 41065 P Current accounts of non-resident entrepreneurs - in precious metals KT 41066 P Blocked current accounts of resident non-resident entrepreneurs - in precious metals KT 41067 P Accrued interest payable on current accounts of non-resident entrepreneurs - in precious metals 4111 Short-term saving accounts of individuals - in national currency KT 41110 P Short-term saving accounts of resident individuals - in national currency KT 41111 P Blocked short-term saving accounts of resident individuals - in national currency

KT 41112 P Accrued interest payable on short-term saving accounts of resident individuals - in national currency KT 41113 P Overdue principal on short-term saving accounts of resident individuals - in national currency KT 41114 P Overdue interest accrued on short-term saving accounts of resident individuals - in national currency KT 41115 P Short-term saving accounts of non-resident individuals - in national currency KT 41116 P Blocked short-term saving accounts of non-resident individuals -in national currency KT 41117 P Accrued interest payable on short-term saving accounts of non-resident individuals

• in national currency KT 41118 P Overdue principal on short-term saving accounts of non-resident individuals - in national currency KT 41119 P Overdue interest accrued on short-term saving accounts of non-resident individuals
• in national currency 4112 Short-term saving accounts of individuals - in foreign currency KT 41120 P Short-term saving accounts of resident individuals - in foreign currency KT 41121 P Blocked short-term saving accounts of resident individuals - in foreign currency KT 41122 P Accrued interest payable on short-term saving accounts of resident individuals - in foreign currency KT 41123 P Overdue principal on short-term saving accounts of resident individuals - in foreign currency KT 41124 P Overdue interest accrued on short-term saving accounts of resident individuals - in foreign currency KT 41125 P Short-term saving accounts of non-resident individuals - in foreign currency KT 41126 P Blocked short-term saving accounts of non-resident individuals - inforeign currency KT 41127 P Short-term saving accounts of non-resident individuals - in foreign currency KT 41128 P Overdue principal on short-term saving accounts of non-resident individuals - in foreign currency KT 41129 P Overdue interest accrued on short-term saving accounts of non-resident individuals
• in foreign currency 4113 Short-term saving accounts of individuals - in precious metals KT 41130 P Short-term saving accounts of resident individuals - in precious metals KT 41131 P Blocked short-term saving accounts of resident individuals - in precious metals KT 41132 P Accrued interest payable on short-term saving accounts of resident individuals - in precious metals KT 41133 P Overdue principal on short-term saving accounts of resident individuals - in precious metals KT 41134 P Overdue interest accrued on short-term saving accounts of resident individuals - in precious metals KT 41135 P Short-term saving accounts of non-resident individuals - in precious metals KT 41136 P Blocked short-term saving accounts of non-resident individuals -in precious metals

KT 41137 P Accrued interest payable on short-term saving accounts of non-resident individuals

• in precious metals KT 41138 P Overdue principal on short-term saving accounts of non-resident individuals - in precious metals KT 41139 P Overdue interest accrued on short-term saving accounts of non-resident individuals
• in precious metals 4121 Long-term saving accounts of individuals - in national currency KT 41210 P Long-term saving accounts of resident individuals - in national currency KT 41211 P Blocked long-term saving accounts of resident individuals - in national currency KT 41212 P Accrued interest payable on long-term saving accounts of resident individuals
• in national currency KT 41213 P Overdue principal on long-term saving accounts of resident individuals - in national currency KT 41214 P Overdue interest accrued on long-term saving accounts of resident individuals - in national currency KT 41215 P Long-term saving accounts of non-resident individuals - in national currency KT 41216 P Blocked long-term saving accounts of non-resident individuals -in national currency KT 41217 P Accrued interest payable on long-term saving accounts of non-resident individuals
• in national currency KT 41218 P Overdue principal on long-term saving accounts of non-resident individuals - in national currency KT 41219 P Overdue interest accrued on long-term saving accounts of non-resident individuals
• in national currency 4122 Long-term saving accounts of individuals - in foreign currency KT 41220 P Long-term saving accounts of resident individuals - in foreign currency KT 41221 P Blocked long-term saving accounts of resident individuals - in foreign currency KT 41222 P Accrued interest payable on long-term saving accounts of resident individuals - in foreign currency KT 41223 P Overdue principal on long-term saving accounts of resident individuals - in foreign currency KT 41224 P Overdue interest accrued on long-term saving accounts of resident individuals - in foreign currency KT 41225 P Long-term saving accounts of non-resident individuals - in foreign currency KT 41226 P Blocked long-term saving accounts of non-resident individuals -in foreign currency KT 41227 P Accrued interest payable on long-term saving accounts of non-resident individuals
• in foreign currency KT 41228 P Overdue principal on long-term saving accounts of non-resident individuals - in foreign currency

KT 41229 P Overdue interest accrued on long-term saving accounts of non-resident individuals

• in foreign currency 4123 Long-term saving accounts of individuals - in precious metals KT 41230 P Long-term saving accounts of resident individuals - in precious metals KT 41231 P Blocked long-term saving accounts of resident individuals - in precious metals KT 41232 P Accrued interest payable on long-term saving accounts of resident individuals - in precious metals KT 41233 P Overdue principal on long-term saving accounts of resident individuals - in precious metals KT 41234 P Overdue interest accrued on long-term saving accounts of resident individuals
• in precious metals KT 41235 P Long-term saving accounts of non-resident individuals - in precious metals KT 41236 P Blocked long-term saving accounts of non-resident individuals - in precious metals KT 41237 P Accrued interest payable on long-term saving accounts of non-resident individuals
• in precious metals KT 41238 P Overdue principal on long-term saving accounts of non-resident individuals - in precious metals KT 41239 P Overdue interest accrued on long-term saving accounts of non-resident individuals
• in precious metals 4193 Balance of closed accounts of individuals and entrepreneurs - in national currency KT 41930 P Balance of closed accounts of resident individuals - in national currency KT 41931 P Balance of closed accounts of non-resident individuals - in national currency KT 41932 P Balance of closed accounts of resident entrepreneurs- in national currency KT 41933 P Balance of closed accounts of non-resident entrepreneurs - in national currency 4194 Balance of closed accounts of individuals and entrepreneurs - in foreign currency KT 41940 P Balance of closed accounts of resident individuals - in foreign currency KT 41941 P Balance of closed accounts of non-resident individuals - in foreign currency KT 41942 P Balance of closed accounts of resident entrepreneurs- in foreign currency KT 41943 P Balance of closed accounts of non-resident entrepreneurs - in foreign currency 4195 Balance of closed accounts of individuals and entrepreneurs - in precious metals KT 41950 P Balance of closed accounts of resident individuals - in precious metals KT 41951 P Balance of closed accounts of non-resident individuals - in precious metals

KT 41952 P Balance of closed accounts of resident entrepreneurs- in precious metals KT 41953 P Balance of closed accounts of non-resident entrepreneurs - in precious metals 4196 Adjustments on amounts due to individuals and entrepreneurs - in national currency KT 41960 P Positive adjustments on amounts due to individuals and entrepreneurs - in national currency KT 41961 K-P Negative adjustments on amounts due to individuals and entrepreneurs - in national currency 4197 Adjustments on amounts due to individuals and entrepreneurs - in foreign currency KT 41970 P Positive adjustments on amounts due to individuals and entrepreneurs - in foreign currency KT 41971 K-P Negative adjustments on amounts due to individuals and entrepreneurs - in foreign currency 4198 Adjustments on amounts due to individuals and entrepreneurs - in precious metals KT 41980 P Positive adjustments on amounts due to individuals and entrepreneurs - in precious metals KT 41981 K-P Negative adjustments on amounts due to individuals and entrepreneurs - in precious metals 42 DEBT SECURITIES ISSUED 4201 Promissory notes - in national currency KT 42010 P Promissory notes - in national currency KT 42012 P Accrued interest payable on promissory notes - in national currency KT 42013 P Overdue principal on promissory notes - in national currency KT 42014 P Overdue interest accrued on promissory notes - in national currency 4202 Promissory notes - in foreign currency KT 42020 P Promissory notes - in foreign currency KT 42022 P Accrued interest payable on promissory notes - in foreign currency KT 42023 P Overdue principal on promissory notes- in foreign currency KT 42024 P Overdue interest accrued on promissory notes - in foreign currency 4203 Deposit certificates - in national currency KT 42030 P Deposit certificates - in national currency KT 42032 P Accrued interest payable on deposit certificates - in national currency KT 42033 P Overdue principal on deposit certificates - in national currency

KT 42034 P Overdue interest accrued on deposit certificates - in national currency 4204 Deposit certificates - in foreign currency KT 42040 P Deposit certificates - in foreign currency KT 42042 P Accrued interest payable on deposit certificates - in foreign currency KT 42043 P Overdue principal on deposit certificates - in foreign currency KT 42044 P Overdue interest accrued on deposit certificates - in foreign currency 4205 Saving certificates - in national currency KT 42050 P Saving certificates - in national currency KT 42052 P Accrued interest payable on saving certificates - in national currency KT 42053 P Overdue principal on saving certificates - in national currency KT 42054 P Overdue interest accrued on saving certificates - in national currency 4206 Saving certificates - in foreign currency KT 42060 P Saving certificates - in foreign currency KT 42062 P Accrued interest payable on saving certificates - in foreign currency KT 42063 P Overdue principal on saving certificates - in foreign currency KT 42064 P Overdue interest accrued on saving certificates - in foreign currency 4207 Bonds - in national currency KT 42070 P Bonds - in national currency KT 42072 P Accrued interest payable on bonds - in national currency KT 42073 P Overdue principal on bonds - in national currency KT 42074 P Overdue interest accrued on bonds - in national currency 4208 Bonds - in foreign currency KT 42080 P Bonds - in foreign currency KT 42082 P Accrued interest payable on bonds- in foreign currency KT 42083 P Overdue principal on bonds - in foreign currency KT 42084 P Overdue interest accrued on bonds - in foreign currency 4209 Securities of the CBAR - in national currency AMB 42090 P Securities of the CBAR - in national currency AMB 42092 P Accrued interest payable on securities of the CBAR - in national currency 4210 Securities of the CBAR - in foreign currency AMB 42100 P Securities of the CBAR - in foreign currency

AMB 42102 P Accrued interest payable on securities of the CBAR - in foreign currency 4211 Other debt obligations issued - in national currency KT 42110 P Other debt obligations issued - in national currency KT 42112 P Accrued interest payable on other debt obligations issued- in national currency KT 42113 P Overdue principal on other debt obligations issued – in national currency KT 42114 P Overdue interest accrued on other debt obligations - in national currency 4212 Other debt obligations issued - in foreign currency KT 42120 P Other debt obligations issued - in foreign currency KT 42122 P Accrued interest payable on other debt obligations issued-in foreign currency KT 42123 P Overdue principal on other debt obligations issued – in national currency KT 42124 P Overdue interest accrued on other debt obligations - in foreign currency 4296 Adjustments on debt securities issued - in national currency 42960 P Positive adjustments on debt securities issued - in national currency 42961 K-P Negative adjustments on debt securities issued- in national currency 4297 Adjustments on debt securities issued - in foreign currency 42970 P Positive adjustments on debt securities issued - in foreign currency 42971 K-P Negative adjustments on debt securities issued- in foreign currency 43 OTHER OPERATIONS 4320 Broker operations - in national currency KT 43200 P Broker operations - in national currency KT 43202 P Accrued fee and commission payable on broker operations-in national currency KT 43203 P Overdue debts on broker operations - in national currency 4321 Broker operations - in foreign currency KT 43210 P Broker operations - in foreign currency KT 43212 P Accrued fee and commission payable on broker operations – in foreign currency KT 43213 P Overdue debts on broker operations - in foreign currency 4322 Leasing operations - in national currency 43220 P Leasing operations - in national currency 43222 P Accrued interest payable on leasing operations - in national currency 43223 P Overdue principal on leasing operations - in national currency 43224 P Overdue interest accrued on leasing operations - in national currency 4323 Leasing operations - in foreign currency 43230 P Leasing operations - in foreign currency

43232 P Accrued interest payable on leasing operations - in foreign currency 43233 P Overdue principal on leasing operations - in foreign currency 43234 P Overdue interest accrued on leasing operations - in foreign currency 4324 Factoring operations- in national currency KT 43240 P Factoring operations- in national currency KT 43242 P Accrued fee and commission payable on factoring operations – in national currency KT 43243 P Overdue debts on factoring operations - in national currency 4325 Factoring operations- in foreign currency KT 43250 P Factoring operations- in foreign currency KT 43252 P Accrued fee and commission payable on factoring operations – in foreign currency KT 43253 P Overdue debts on factoring operations - in foreign currency 4326 Forfeiting operations - in national currency KT 43260 P Forfeiting operations - in national currency KT 43262 P Accrued fee and commission payable on forfeiting operations – in national currency KT 43263 P Overdue debts on forfeiting operations - in national currency 4327 Forfeiting operations - in foreign currency KT 43270 P Forfeiting operations - in foreign currency KT 43272 P Accrued fee and commission payable on forfeiting operations – in foreign currency KT 43273 P Overdue debts on forfeiting operations - in foreign currency 4328 Underwriting and market-maker operations - in national currency KT 43280 P Underwriting and market-maker operations - in national currency KT 43282 P Accrued fee and commission payable on underwriting and market-maker operations -in national currency 4329 Underwriting and market-maker operations - in foreign currency KT 43290 P Underwriting and market-maker operations - in foreign currency KT 43292 P Accrued fee and commission payable on underwriting and market-maker operations - in foreign currency 4330 Other operations - in national currency 43300 P Other operations - in national currency 43302 P Accrued payables on other operations- in national currency 43303 P Overdue debts on other operations - in national currency

4331 Other operations - in foreign currency 43310 P Other operations - in foreign currency 43312 P Accrued payables on other operations- in foreign currency 43313 P Overdue debts on other operations - in foreign currency 4332 Other operations - in precious metals 43320 P Other operations - in precious metals 43322 P Accrued payables on other operations- in precious metals 43323 P Overdue debts on other operations - in precious metals 4334 Operations on issuance of electronic money and the execution of payment operations related to electronic money – in national currency 43340 P Operations on issuance of electronic money and the execution of payment operations related to electronic money – in national currency 4335 Operations on issuance of electronic money and the execution of payment operations related to electronic money – in foreign currency 43350 P Operations on issuance of electronic money and the execution of payment operations related to electronic money – in foreign currency 4336 Operations on provision of other payment services not related to issuance of electronic money and the execution of payment operations related to electronic money – in national currency 43360 P Operations on provision of other payment services not related to issuance of electronic money and the execution of payment operations related to electronic money – in national currency 4337 Operations on provision of other payment services not related to issuance of electronic money and the execution of payment operations related to electronic money – in foreign currency 43370 P Operations on provision of other payment services not related to issuance of electronic money and the execution of payment operations related to electronic money – in foreign currency 4396 Adjustments on other operations - in national currency 43960 P Positive adjustments on other operations - in national currency 43961 K-P Negative adjustments on other operations - in national currency 4397 Adjustments on other operations - in foreign currency

43970 P Positive adjustments on other operations - in foreign currency 43971 K-P Negative adjustments on other operations - in foreign currency 4398 Adjustments on other operations - in precious metals 43980 P Positive adjustments on other operations - in precious metals 43981 K-P Negative adjustments on other operations - in precious metals 44 PROFIT TAX LIABILITIES 4401 Current profit tax liabilities - in national currency KT 44010 P Current profit tax liabilities - in national currency 4451 Deferred profit tax liabilities - in national currency KT 44510 P Deferred profit tax liabilities - in national currency 45 OTHER LIABILITIES 4501 Settlements in progress - in national currency 45010 P Settlements in progress on plastic cards- in national currency 45011 P settlements in progress on purchase/sale of foreign currency - in national currency 45012 P Settlements in progress on purchase/sale of precious metals - in national currency 45013 P Settlements in progress on services - in national currency 45019 P Other settlements in progress - in national currency 4502 Settlements in progress - in foreign currency 45020 P Settlements in progress on plastic cards- in foreign currency 45021 P Settlements in progress on purchase/sale of foreign currency -in foreign currency 45022 P Settlements in progress on purchase/sale of precious metals - in foreign currency 45023 P Settlements in progress on services - in foreign currency 45029 P Other settlements in progress - in foreign currency 4503 Accrued commission expenses - in national currency 45030 P Accrued commission expenses on bank operations - in national currency 45039 P Other accrued commission expenses - in national currency 4504 Accrued commission expenses - in foreign currency 45040 P Accrued commission expenses on bank operations - in foreign currency 45049 P Other accrued commission expenses - in foreign currency 4505 Settlements with employees - in national currency 45050 P Settlements on salary, remunerations, and bonuses - in national currency

45054 P Settlement on alimonies and deponents - in national currency 45059 P Other settlements with employees - in national currency 4506 Settlements with employees - in foreign currency 45069 P Other settlements with employees - in foreign currency 4507 Items in suspense - in national currency 45070 P Items in suspense on interbank operations - in national currency 45079 P Other items in suspense - in national currency 508 Items in suspense - in foreign currency 45080 P Items in suspense on interbank operations - in foreign currency 45089 P Other items in suspense - in foreign currency 4509 Settlements with the State Budget - in national currency 45090 P Settlements with the State Budget - in national currency 4510 Tax payables (profit tax exclusive) - in national currency KT 45100 P VAT payables - in national currency KT 45101 P Payables on corporate property tax - in national currency KT 45102 P Payables on corporate land tax - in national currency 45103 P Payables on income tax - in national currency KT 45104 P Payables on road tax - in national currency 45105 P Payables on withholding tax - in national currency 45109 P Other tax payables - in national currency 4511 Settlements with state funds and other funds - in national currency 45110 P Settlements with the State Social Protection Fund - in national currency 45111 P Amounts due to the Pension Fund - in national currency 45119 P Settlements with other funds - in national currency 4515 Deferred income - in national currency 45150 P Deferred income on bank operations - in national currency 45151 P Deferred income on business transactions - in national currency KT 45152 P Deferred income on underwriting and market-maker operations - in national currency 45159 P Deferred income on other operations - in national currency 4516 Deferred income - in foreign currency 45160 P Deferred income on bank operations - in foreign currency

45161 P Deferred income on business transactions - in foreign currency KT 45162 P Deferred income on underwriting and market-maker operations - in foreign currency 45169 P Deferred income on other operations - in foreign currency 4517 Liabilities on inter-branch settlements - in national currency 45170 P Interbranch settlements - in national currency 45171 P Receipts under interbranch settlements - in national currency 4518 Liabilities on inter-branch settlements - in foreign currency 45180 P Interbranch settlements - in foreign currency 45181 P Receipts under inter-branch settlements - in foreign currency 4519 Allowances for contingencies - in national currency 45190 P Allowances for claims - in national currency 45191 P Allowances for guaranteed letters - in national currency 45199 P Allowances for other contingencies - in national currency 4521 Accrued dividends - in national currency KT 45210 P Accrued dividends on ordinary shares - in national currency KT 45211 P Accrued dividends on preferred shares - in national currency KT 45212 P Accrued dividends on equity shares - in national currency 4523 Advances received from shareholders (non-registered capital) - in national currency KT 45230 P Ordinary shares received from shareholders - in national currency KT 45231 P Preferred shares received from shareholders - in national currency KT 45232 P Equity shares received from shareholders - in national currency 4524 Liabilities on share-based payments - in national currency KT 45240 P Liabilities on share-based payments - in national currency 4527 Other liabilities - in national currency 45270 P Other payables - in national currency 4528 Other liabilities - in foreign currency 45280 P Other payables - in foreign currency 4529 Other liabilities - in precious metals 45290 P Other payables - in precious metals 46 DERIVATIVE FINANCIAL INSTRUMENTS 4601 Derivative financial instruments- in national currency 46010 P Forwards- in national currency 46011 P Options- in national currency 46012 P SWAPs- in national currency 46013 P Futures - in national currency

46019 P Other operations - in national currency 4602 Derivative financial instruments- in foreign currency 46020 P Forwards- in foreign currency 46021 P Options- in foreign currency 46022 P SWAPs- in foreign currency 46023 P Futures - in foreign currency 46029 P Other operations - in foreign currency 47 DISPOSAL GROUP 4702 Liabilities for disposal KT 47020 P Liabilities for disposal 48 FINANCIAL OBLIGATIONS ISSUED AS PREFERRED SHARES AND EQUITY INSTRUMENTS 4801 Financial obligations issued in the form of preferred shares - in national currency KT 48010 P Financial obligations issued in the form of preferred shares - in national currency 4802 Financial obligations issued in the form of equity instruments - in national currency KT 48020 P Financial obligations issued in the form of equity instruments - in national currency 49 SUBORDINATED DEBT LIABILITIES 4901 Subordinated debt liabilities - in national currency KT 49010 P Subordinated debt liabilities to residents - in national currency KT 49012 P Accrued interest payable on subordinated debt liabilities to residents - in national currency KT 49013 P Overdue principal on subordinated debt obligations to residents - in national currency KT 49014 P Overdue interest accrued on subordinated debt obligations to residents - in national currency KT 49015 P Subordinated debt liabilities to non-residents - in national currency KT 49017 P Accrued interest payable on subordinated debt liabilities to non-residents - in national currency KT 49018 P Overdue principal on subordinated debt obligations to non-residents - in national currency KT 49019 P Overdue interest accrued on subordinated debt obligations to non-residents - in national currency 4902 Subordinated debt liabilities - in foreign currency KT 49020 P Subordinated debt liabilities to residents - in foreign currency KT 49022 P Accrued interest payable on subordinated debt obligations to residents - in foreign currency

KT 49023 P Overdue principal on subordinated debt obligations to residents - in foreign currency KT 49024 P Overdue interest accrued on subordinated debt obligations to residents - in foreign currency KT 49025 P Subordinated debt liabilities to non-residents - in foreign currency KT 49027 P Accrued interest payable on subordinated debt obligations to non-residents - in foreign currency KT 49028 P Overdue principal on subordinated debt obligations to non-residents - in foreign currency KT 49029 P Overdue interest accrued on subordinated debt obligations to non-residents - in foreign currency 4996 Adjustments on subordinated debt liabilities - in national currency KT 49960 P Positive adjustments on subordinated debt liabilities - in national currency KT 49961 K-P Negative adjustments on subordinated debt liabilities - in national currency 4997 Adjustments on subordinated debt liabilities - in foreign currency KT 49970 P Positive adjustments on subordinated debt liabilities - in foreign currency KT 49971 K-P Negative adjustments on subordinated debt liabilities - in foreign currency 50 EQUITY 5001 Charter capital of CBAR AMB 50010 P Charter capital of CBAR 5002 Charter capital of credit institutions KT 50020 P Ordinary shares KT 50021 P Preferred shares 5003 Share Premium KT 50030 P Share Premium on ordinary shares KT 50031 P Share Premium on preferred shares 5004 Repurchased shares KT 50040 A Ordinary shares KT 50041 A Preferred shares 5006 Allowance for revaluation of fixed assets and intangible assets 50060 P Allowance for revaluation of fixed assets 50061 P Allowance for revaluation of intangible assets 5009 Allowance for revaluation of securities available for sale 50090 A/P Allowance for revaluation of securities available for sale 5010 Other revaluation allowances

50100 A/P Other revaluation allowances 5011 Profit/loss of previous years 50110 A/P Profit/loss of previous years 50111 P Capital reserves 5012 Not approved profit/loss of previous financial year 50120 A/P Not approved profit/loss of previous financial year 5013 Profit/loss for current financial year 50130 A/P Profit/loss for current financial year INCOME 60 INTEREST INCOME ON SECIRITIES 6001 Interest/coupon income on securities at fair value through profit or loss - in national currency 60010 Interest/coupon income on state securities at fair value through profit or loss - in national currency 60011 Interest/coupon income on securities of resident financial sector at fair value through profit or loss - in national currency 60012 Interest/coupon income on securities of non-resident financial sector at fair value through profit or loss - in national currency 60013 Interest/coupon income on securities of resident other sector at fair value through profit or loss

• in national currency 60014 Interest/coupon income on securities of non-resident other sector at fair value through profit or loss - in national currency 60015 Interest/coupon income on securities at fair value through profit or loss sold under regular way deals - in national currency 6002 Interest/coupon income on securities at fair value through profit or loss - in foreign currency 60020 Interest/coupon income on state securities at fair value through profit or loss - in foreign currency 60021 Interest/coupon income on securities of resident financial sector at fair value through profit or loss - in foreign currency 60022 Interest/coupon income on securities of non-resident financial sector at fair value through profit or loss - in foreign currency 60023 Interest/coupon income on securities of resident other sector at fair value through profit or loss - in foreign currency 60024 Interest/coupon income on securities of non-resident other sector at fair value through profit or loss - in foreign currency 60025 Interest/coupon income on securities at fair value through profit or loss sold under regular way deals - in foreign currency

6011 Interest/coupon income on securities available for sale- in national currency 60110 Interest/coupon income on securities available for sale - in national currency 60111 - in national currency 60112 Interest/coupon income on securities available for sale of non-resident financial sector - in national currency 60113 Interest/coupon income on securities available for sale of resident other sector - in national currency 60114 Interest/coupon income on securities available for sale of non-resident other sector - in national currency 60115 Interest/coupon income on securities available for sale sold under regular way deals - in national currency 6012 Interest/coupon income on securities available for sale - in foreign currency 60120 Interest/coupon income on securities available for sale - in foreign currency 60121 Interest/coupon income on securities available for sale of resident financial sector - in foreign currency 60122 Interest/coupon income on securities available for sale of non-resident financial sector - in foreign currency 60123 Interest/coupon income on securities available for sale of resident other sector - in foreign currency 60124 Interest/coupon income on securities available for sale of non-resident other sector - in foreign currency 60125 Interest/coupon income on securities available for sale sold under regular way deals - in foreign currency 6021 Interest/coupon income on securities held to maturity -in national currency 60210 Interest/coupon income on government securities held to maturity - in national currency 60211 Interest/coupon income on securities held to maturity of resident financial sector - in national currency 60212 Interest/coupon income on securities held to maturity of non-resident financial sector - in national currency 60213 Interest/coupon income on securities held to maturity of resident other sector - in national currency 60214 Interest/coupon income on securities held to maturity of non-resident other sector - in national currency 6022 Interest/coupon income on securities held to maturity -in foreign currency 60220 Interest/coupon income on government securities held to maturity - in foreign currency 60221 Interest/coupon income on securities held to maturity of resident financial sector - in foreign currency 60222 Interest/coupon income on securities held to maturity of non-resident financial sector - in foreign currency 60223 Interest/coupon income on securities held to maturity of resident other sector - in foreign currency

60224 Interest/coupon income on securities held to maturity of non-resident other sector - in foreign currency 6031 Income from amortization of securities held to maturity - in national currency 60310 Income from amortization of government securities held to maturity - in national currency 60311 Income from amortization of securities held to maturity of resident financial sector - in national currency 60312 Income from amortization of securities held to maturity of non-resident financial sector - in national currency 60313 Income from amortization of securities held to maturity of resident other sector - in national currency 60314 Income from amortization of securities held to maturity of non-resident other sector - in national currency 6032 Income from amortization of securities held to maturity – in foreign currency 60320 Income from amortization of government securities held to maturity - in foreign currency 60321 Income from amortization of securities held to maturity of resident financial sector – in foreign currency 60322 Income from amortization of securities held to maturity of non-resident financial sector - in foreign currency 60323 Income from amortization of securities held to maturity of resident other sector – in foreign currency 60324 Income from amortization of securities held to maturity of non-resident other sector – in foreign currency 6041 Premium income on securities held to maturity - innational currency 60410 Premium income on government securities held to maturity- in national currency 60411 Premium income on securities held to maturity of resident financial sector - in national currency 60412 Premium income on securities held to maturity of non-resident financial sector - in national currency 60413 Premium income on securities held to maturity of resident other sectors - in national currency 60414 Premium income on securities held to maturity of non-resident other sectors - in national currency 60415 Premium income on securities held to maturity under regular way deals - in national currency 6042 Premium income on securities held to maturity -in foreign currency 60420 Premium income on government securities held to maturity - in foreign currency 60421 Premium income on securities held to maturity of resident financial sector - in foreign currency 60422 Premium income on securities held to maturity of non-resident financial sector - in foreign currency 60423 Premium income on securities held to maturity of resident other sectors - in foreign currency

60424 Premium income on securities held to maturity of non-resident other sectors - in foreign currency 60425 Premium income on securities held to maturity under regular way deals – in foreign currency 61 INTEREST INCOME ON SETTLEMENTS WITH FINANCIAL SECTOR AND INTERNATIONAL FINANCIAL INSTITUTIONS 6101 Interest income on amounts due from CBAR - in national currency KT 61010 Interest income on correspondent accounts ‘Nostro’ in CBAR - in national currency KT 61012 Interest income on deposits placed in CBAR - in national currency KT 61014 Interest income on reverse REPO agreements with CBAR - in national currency 6102 Interest income on amounts due from CBAR - in foreign currency KT 61020 Interest income on correspondent accounts ‘Nostro’ in CBAR - in foreign currency KT 61022 Interest income on deposits placed WITH CBAR - in foreign currency KT 61024 Interest income on reverse REPO agreements with CBAR - in foreign currency 6111 Interest income on amounts due from and loans to banks - in national currency 61110 Interest income on correspondent accounts ‘Nostro’ in resident banks - in national currency 61111 Interest income on accounts of resident banks in overdraft - in national currency 61112 Interest income on deposits placed in resident banks - in national currency 61113 Interest income on loans to resident banks - in national currency 61114 Interest income on reverse REPO agreements with resident banks- in national currency 61115 Interest income on correspondent accounts ‘Nostro’ in non-resident banks - in national currency 61116 Interest income on accounts of non-resident banks in overdraft - in national currency 61117 Interest income on deposits placed in non-resident banks - in national currency 61118 Interest income on loans to non-resident banks - in national currency 61119 Interest income on reverse REPO agreements with non-resident banks- in national currency 6112 Interest income on amounts due from and loans to banks - in foreign currency 61120 Interest income on correspondent accounts ‘Nostro’ in resident banks - in foreign currency 61121 Interest income on accounts of resident banks in overdraft - in foreign currency 61122 Interest income on deposits placed in resident banks - in foreign currency 61123 Interest income on loans to resident banks - in foreign currency 61124 Interest income on reverse REPO agreements with resident banks- in foreign currency 61125 Interest income on correspondent accounts ‘Nostro’ in non-resident banks - in foreign currency 61126 Interest income on accounts of non-resident banks in overdraft - in foreign currency 61127 Interest income on deposits placed in non-resident banks - in foreign currency

61128 Interest income on loans to non-resident banks - in foreign currency 61129 Interest income on reverse REPO agreements with non-resident banks- in foreign currency 6121 Interest income on amounts due from and loans to foreign central/national banks - in national currency 61210 Interest income on correspondent accounts ‘Nostro’ in foreign central/national banks – in national currency 61211 Interest income on accounts in foreign central/national banks in overdraft- in national currency 61212 Interest income on deposits placed in foreign central/national banks - in national currency 61213 Interest income on loans to foreign central/national banks - in national currency 61214 Interest income on reverse REPO agreements with foreign central/national banks - in national currency 6122 Interest income on amounts due from and loans to foreign central/national banks - in foreign currency 61220 Interest income on correspondent accounts ‘Nostro’ in foreign central/national banks – in foreign currency 61221 Interest income on accounts in foreign central/national banks in overdraft- in foreign currency 61222 Interest income on deposits placed in foreign central/national banks – in foreign currency 61223 Interest income on loans to foreign central/national banks - in foreign currency 61224 Interest income on reverse REPO agreements with foreign central/national banks - in foreign currency 6131 Interest income on settlements with non-bank credit organizations - in national currency 61311 Interest income on accounts of resident non-bank credit organizations in overdraft - in national currency 61313 Interest income on loans to resident non-bank credit organizations – in national currency 61314 Interest income on reverse REPO agreements with resident non-bank credit organizations - in national currency 61316 Interest income on accounts of non-resident non-bank credit organizations in overdraft - in national currency 61318 Interest income on loans to non-resident non-bank credit organizations -in national currency 61319 Non-interest income on reverse REPO agreements with resident non-bank credit organizations - in national currency 6132 Interest income on settlements with non-bank credit organizations - in foreign currency 61321 Interest income on accounts of resident non-bank credit organizations in overdraft - in foreign currency 61323 Interest income on loans to resident non-bank credit organizations - in foreign currency 61324 Interest income on reverse REPO agreements with resident non-bank credit organizations - in foreign currency

61326 Interest income on accounts of non-resident non-bank credit organizations in overdraft - in foreign currency 61328 Interest income on loans to non-resident non-bank credit organizations - in foreign currency 61329 Interest income on reverse REPO agreements with non-resident non-bank credit institutions – in foreign currency 6141 Interest income on settlements with other financial institutions - in national currency 61411 Interest income on accounts of resident other financial institutions in overdraft - in national currency 61413 Interest income on loans to resident other financial institutions - in national currency 61414 Interest income on reverse REPO agreements with resident other financial institutions - in national currency 61416 Interest income on accounts of non-resident other financial institutions in overdraft – in national currency 61417 Interest income on deposits placed in non-resident other financial institutions - in national currency 61418 Interest income on loans to non-resident other financial institutions - in national currency 61419 Interest income on reverse REPO agreements with non-resident other financial institutions -in national currency 6142 Interest income on settlements with other financial institutions - in foreign currency 61421 Interest income on accounts of resident other financial institutions in overdraft - in foreign currency 61423 Interest income on loans to resident other financial institutions – in foreign currency 61424 Interest income on reverse REPO agreements with resident other financial institutions – in foreign currency 61426 Interest income on accounts of non-resident other financial institutions in overdraft - in foreign currency 61427 Interest income on deposits placed in non-resident other financial institutions -in foreign currency 61428 Interest income on loans to non-resident other financial institutions - in foreign currency 61429 Interest income on reverse REPO agreements with non-resident other financial institutions -in foreign currency 6151 Interest income on settlements with international financial institutions - in national currency AMB 61510 Interest income on settlements with International Monetary Fund - in national currency 61512 Interest income on settlements with other international financial institutions - in national currency 6152 Interest income on settlements with international financial institutions - in foreign currency AMB 61520 Interest income on settlements with International Monetary Fund - in foreign currency 61522 Interest income on settlements with other international financial institutions - in foreign currency

6153 Interest income on settlements with international financial institutions - in special drawing rights AMB 61530 Interest income on settlements with International Monetary Fund - in special drawing rights 6171 Interest income on overdue amounts due from and loans to financial sector - in national currency 61710 Interest income on overdue amounts due from and loans to financial sector - in national currency 6172 Interest income on overdue amounts due from and loans to financial sector - in foreign currency 61720 Interest income on overdue amounts due from and loans to financial sector - in foreign currency 62 INTEREST INCOME ON SETTLEMENTS WITH BUDGET ORGANIZATIONS, STATE FUNDS, STATE OWNED LEGAL ENTITIES, MUNICIPALITIES AND PUBLIC ORGANIZATIONS 6201 Interest income on accounts of budget organizations and state funds in overdraft - in national currency 62010 Interest income on accounts of the Central Treasury in overdraft - in national currency 62011 Interest income on accounts of other budget organizations in overdraft - in national currency 62012 Interest income on accounts of the State Oil Fund of the Azerbaijan Republic in overdraft - in national currency 62013 Interest income on accounts of other state funds in overdraft - in national currency 6202 Interest income on accounts of budget organizations and state funds in overdraft - in foreign currency 62020 Interest income on accounts of the Central Treasury in overdraft - in foreign currency 62021 Interest income on accounts of other budget organizations in overdraft - in foreign currency 62022 Interest income on accounts of the State Oil Fund of the Azerbaijan Republic in overdraft -in foreign currency 62023 Interest income on accounts of other state funds in overdraft - in foreign currency 6211 Interest income on loans to budget organizations and state funds - in national currency 62110 Interest income on loans to the Central Treasury - in national currency 62111 Interest income on loans to other budget organizations - in national currency 62112 Interest income on loans to the State Oil Fund of the Azerbaijan Republic - in national currency 62113 Interest income on loans to other state funds - in national currency 6212 Interest income on loans to budget organizations and state funds - in foreign currency 62120 Interest income on loans to the Central Treasury - in foreign currency 62121 Interest income on loans to other budget organizations - in foreign currency

62122 Interest income on loans to the State Oil Fund of the Azerbaijan Republic -in foreign currency 62123 Interest income on loans to other state funds - in foreign currency 6221 Interest income on overdue loans to budget organizations and state funds - in national currency 62210 Interest income on overdue loans to budget organizations and state funds - in national currency 6222 Interest income on overdue loans to budget organizations and state funds - in foreign currency 62220 Interest income on overdue loans to budget organizations and state funds - in foreign currency 6231 Interest income on accounts of state-owned legal entities, municipalities, and public organizations in overdraft - in national currency KT 62310 Interest income on accounts of state-owned legal entities operating in mining sector in overdraft - in national currency KT 62311 Interest income on accounts of state-owned legal entities operating in energy, gas, steam, and water sectors in overdraft - in national currency KT 62312 Interest income on accounts of state-owned legal entities operating in building or construction sector in overdraft - in national currency KT 62313 Interest income on accounts of state-owned legal entities operating in industrial or manufacturing sector in overdraft - in national currency KT 62314 Interest income on accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in national currency KT 62315 Interest income on accounts of state-owned legal entities operating in retail and services sector in overdraft - in national currency KT 62316 Interest income on accounts of state-owned legal entities operating in agricultural, forestry and fishing sectors in overdraft - in national currency KT 62317 Interest income on accounts of state-owned legal entities operating in real estate sector in overdraft - in national currency KT 62319 Interest income on accounts of state-owned legal entities, municipalities and public organizations operating in other sectors in overdraft - in national currency 6232 Interest income on accounts of state-owned legal entities, municipalities, and public organizations in overdraft - in foreign currency KT 62320 Interest income on accounts of state-owned legal entities operating in mining sector in overdraft - in foreign currency KT 62321 Interest income on accounts of state-owned legal entities operating in energy, gas, steam, and water sectors in overdraft - in foreign currency KT 62322 Interest income on accounts of state-owned legal entities operating in building or construction sector in overdraft - in foreign currency KT 62323 Interest income on accounts of state-owned legal entities operating in industrial or manufacturing sector in overdraft - in foreign currency KT 62324 Interest income on accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in foreign currency KT 62325 Interest income on accounts of state-owned legal entities operating in retail and services sector in overdraft - in foreign currency

KT 62326 Interest income on accounts of state-owned legal entities operating in agricultural, forestry and fishing sectors in overdraft - in foreign currency KT 62327 Interest income on accounts of state-owned legal entities operating in real estate sector in overdraft - in foreign currency KT 62329 Interest income on accounts of state-owned legal entities, municipalities and public organizations operating in other sectors in overdraft - in foreign currency 6241 Interest income on loans to-state owned legal entities, municipalities, and public organizations

• in national currency KT 62410 Interest income on loans to state-owned legal entities operating in mining sector - in national currency KT 62411 Interest income on loans to state-owned legal entities operating in energy, gas, steam, and water sectors- in national currency KT 62412 Interest income on loans to state-owned legal entities operating in building or construction sector- in national currency KT 62413 Interest income on loans to state-owned legal entities operating in industrial or manufacturing sector - in national currency KT 62414 Interest income on loans to state-owned legal entities operating in transportation and communication sector - in national currency KT 62415 Interest income on loans to state-owned legal entities operating in retail and services sector
• in national currency KT 62416 Interest income on loans to state-owned legal entities operating in agricultural, forestry and fishing sectors - in national currency KT 62417 Interest income on loans to state-owned legal entities operating in real estate sector - in national currency KT 62419 Interest income on loans to state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency 6242 Interest income on loans to-state owned legal entities, municipalities, and public organizations - in foreign currency KT 62420 Interest income on loans to state-owned legal entities operating in mining sector - in foreign currency KT 62421 Interest income on loans to state-owned legal entities operating in energy, gas, steam, and water sectors - in foreign currency KT 62422 Interest income on loans to state-owned legal entities operating in building or construction sector- in foreign currency KT 62423 Interest income on loans to state-owned legal entities operating in industrial or manufacturing sector - in foreign currency KT 62424 Interest income on loans to state-owned legal entities operating in transportation and communication sector - in foreign currency KT 62425 Interest income on loans to state-owned legal entities operating in retail and services sector
• in foreign currency KT 62426 Interest income on loans to state-owned legal entities operating in agricultural, forestry and fishing sectors - in foreign currency KT 62427 Interest income on loans to state-owned legal entities operating in real estate sector - in foreign currency KT 62429 Interest income on loans to state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency

6271 Interest income on overdue loans to state-owned legal entities, municipalities, and public organizations - in national currency KT 62710 Interest income on overdue loans to state-owned legal entities, municipalities, and public organizations - in national currency 6272 Interest income on overdue loans to state-owned legal entities, municipalities, and public organizations - in foreign currency KT 62720 Interest income on overdue loans to state-owned legal entities, municipalities, and public organizations - in foreign currency 63 INTEREST INCOME ON SETTLEMENTS WITH STATE-OWNED LEGAL ENTITIES DÖVLƏT MÜLKİYYƏTİNDƏ OLAN HÜQUQİ ŞƏXSLƏRLƏ HESABLAŞMALAR ÜZRƏ FAİZ GƏLİRLƏRİ 6301 Interest income on accounts of resident non-state-owned legal entities in overdraft - in national currency KT 63010 Interest income on accounts of resident non-state-owned legal entities operating in mining sector in overdraft - in national currency KT 63011 Interest income on accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sectors - in national currency KT 63012 Interest income on accounts of resident non-state-owned legal entities operating in building or construction sector in overdraft - in national currency KT 63013 Interest income on accounts of resident non-state-owned legal entities operating in industrial or manufacturing sector in overdraft - in national currency KT 63014 Interest income on accounts of resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in national currency KT 63015 Interest income on accounts of resident non-state-owned legal entities operating in retail and services sector in overdraft - in national currency KT 63016 Interest income on accounts of resident non-state-owned legal entities operating in agricultural, forestry and fishing sectors in overdraft - in national currency KT 63017 Interest income on accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - in national currency KT 63019 Interest income on accounts of resident non-state-owned legal entities operating in other sectors in overdraft- in national currency 6302 Interest income on accounts of resident non-state-owned legal entities in overdraft- in foreign currency KT 63020 Interest income on accounts of resident non-state-owned legal entities operating in mining sector in overdraft - in foreign currency KT 63021 Interest income on accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sectors - in foreign currency KT 63022 Interest income on accounts of resident non-state-owned legal entities operating in building or construction sector in overdraft - in foreign currency KT 63023 Interest income on accounts of resident non-state-owned legal entities operating in industrial or manufacturing sector in overdraft - in foreign currency

KT 63024 Interest income on accounts of resident non-state-owned legal entities operating in transportation and communication sector in overdraft - in foreign currency KT 63025 Interest income on accounts of resident non-state-owned legal entities operating in retail and services sector in overdraft - in foreign currency KT 63026 Interest income on accounts of resident non-state-owned legal entities operating in agricultural, forestry and fishing sectors in overdraft - in foreign currency KT 63027 Interest income on accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - in foreign currency KT 63029 Interest income on accounts of resident non-state-owned legal entities operating in other sectors in overdraft- in foreign currency 6311 Interest income on accounts of non-resident non-state-owned legal entities in overdraft- in national currency KT 63110 Interest income on accounts of non-resident non-state-owned legal entities operating in mining sector in overdraft - in national currency KT 63111 Interest income on accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sectors in overdraft- in national currency KT 63112 Interest income on accounts of non-resident non-state-owned legal entities operating in building or construction sector in overdraft - in national currency KT 63113 Interest income on accounts of non-resident non-state-owned legal entities operating in industrial or manufacturing sector in overdraft - in national currency KT 63114 Interest income on accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 63115 Interest income on accounts of non-resident non-state-owned legal entities operating in retail and services sector in overdraft - in national currency KT 63116 Interest income on accounts of non-resident non-state-owned legal entities operating in agricultural, forestry and fishing sectors in overdraft - in national currency KT 63117 Interest income on accounts of non-resident non-state-owned legal entities operating in real estate sector in overdraft - in national currency KT 63119 Interest income on accounts of non-resident non-state-owned legal entities operating in other sectors in overdraft - in national currency 6312 Interest income on accounts of non-resident non-state-owned legal entities in overdraft- in foreign currency KT 63120 Interest income on accounts of non-resident non-state-owned legal entities operating in mining sector in overdraft - in foreign currency KT 63121 Interest income on accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sectors in overdraft- in foreign currency KT 63122 Interest income on accounts of non-resident non-state-owned legal entities operating in building or construction sector in overdraft - in foreign currency KT 63123 Interest income on accounts of non-resident non-state-owned legal entities operating in industrial or manufacturing sector in overdraft - in foreign currency KT 63124 Interest income on accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 63125 Interest income on accounts of non-resident non-state-owned legal entities operating in retail and services sector in overdraft - in foreign currency

KT 63126 Interest income on accounts of non-resident non-state-owned legal entities operating in agricultural, forestry and fishing sectors in overdraft - in foreign currency KT 63127 Interest income on accounts of non-resident non-state-owned legal entities operating in real estate sector in overdraft - in foreign currency KT 63129 Interest income on accounts of non-resident non-state-owned legal entities operating in other sectors in overdraft - in foreign currency 6321 Interest income on loans to resident non-state-owned legal entities -in national currency KT 63210 Interest income on loans to resident non-state-owned legal entities operating in mining sector - in national currency KT 63211 Interest income on loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sectors - in national currency KT 63212 Interest income on loans to resident non-state-owned legal entities operating in building or construction sector - in national currency KT 63213 Interest income on loans to resident non-state-owned legal entities operating in industrial or manufacturing sector - in national currency KT 63214 Interest income on loans to resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 63215 Interest income on loans to resident non-state-owned legal entities operating in retail and services sector - in national currency KT 63216 Interest income on loans to resident non-state-owned legal entities operating in agricultural, forestry and fishing sectors - in national currency KT 63217 Interest income on loans to resident non-state-owned legal entities operating in real estate sector - in national currency KT 63219 Interest income on loans to resident non-state-owned legal entities operating in other sectors

• in national currency 6322 Interest income on loans to resident non-state-owned legal entities-in foreign currency KT 63220 Interest income on loans to resident non-state-owned legal entities operating in mining sector - in foreign currency KT 63221 Interest income on loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sectors -in foreign currency KT 63222 Interest income on loans to resident non-state-owned legal entities operating in building or construction sector - in foreign currency KT 63223 Interest income on loans to resident non-state-owned legal entities operating in industrial or manufacturing sector - in foreign currency KT 63224 Interest income on loans to resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 63225 Interest income on loans to resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 63226 Interest income on loans to resident non-state-owned legal entities operating in agricultural, forestry and fishing sectors - in foreign currency KT 63227 Interest income on loans to resident non-state-owned legal entities operating in real estate sector - in foreign currency

KT 63229 Interest income on loans to resident non-state-owned legal entities operating in other sectors

• in foreign currency 6331 Interest income on loans to non-resident non-state-owned legal entities - in national currency KT 63310 Interest income on loans to non-resident non-state-owned legal entities operating in mining sector- in national currency KT 63311 Interest income on loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sectors - in national currency KT 63312 Interest income on loans to non-resident non-state-owned legal entities operating in building or construction sector - in national currency KT 63313 Interest income on loans to non-resident non-state-owned legal entities operating in industrial or manufacturing sector - in national currency KT 63314 Interest income on loans to non-resident non-state-owned legal entities operating in transportation and communication sector- in national currency KT 63315 Interest income on loans to non-resident non-state-owned legal entities operating in retail and services sector - in national currency KT 63316 Interest income on loans to non-resident non-state-owned legal entities operating in agricultural, forestry and fishing sectors - in national currency KT 63317 Interest income on loans to non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 63319 Interest income on loans to non-resident non-state-owned legal entities operating in other sectors - in national currency 6332 Interest income on loans to non-resident non-state-owned legal entities - in foreign currency KT 63320 Interest income on loans to non-resident non-state-owned legal entities operating in mining sector- in foreign currency KT 63321 Interest income on loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sectors - in foreign currency KT 63322 Interest income on loans to non-resident non-state-owned legal entities operating in building or construction sector- in foreign currency KT 63323 Interest income on loans to non-resident non-state-owned legal entities operating in industrial or manufacturing sector - in foreign currency KT 63324 Interest income on loans to non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 63325 Interest income on loans to non-resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 63326 Interest income on loans to non-resident non-state-owned legal entities operating in agricultural, forestry and fishing sectors - in foreign currency KT 63327 Interest income on loans to non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 63329 Interest income on loans to non-resident non-state-owned legal entities operating in other sectors - in foreign currency 6371 Interest income on overdue loans to non-state-owned legal entities - in national currency KT 63710 Interest income on overdue loans to non-state-owned legal entities - in national currency

6372 Interest income on overdue loans to non-state-owned legal entities - in foreign currency KT 63720 Interest income on overdue loans to non-state-owned legal entities - in foreign currency 64 INTEREST INCOME ON LOANS TO INDIVIDUALS AND ENTREPRENEURS 6401 Interest income on settlements with individuals - in national currency KT 64010 Interest income on accounts of resident individuals in overdraft - in national currency KT 64011 Interest income on loans to resident individuals issued under plastic cards - in national currency KT 64012 Interest income on loans to resident individuals - in national currency KT 64015 Interest income on accounts of non-resident individuals in overdraft - in national currency KT 64016 Interest income on loans to non-resident individuals issued under plastic cards- in national currency KT 64017 Interest income on loans to non-resident individuals - in national currency 6402 Interest income on settlements with individuals - in foreign currency KT 64020 Interest income on accounts of resident individuals in overdraft - in foreign currency KT 64021 Interest income on loans to resident individuals issued under plastic cards - in foreign currency KT 64022 Interest income on loans to resident individuals - in foreign currency KT 64025 Interest income on accounts of non-resident individuals in overdraft - in foreign currency KT 64026 Interest income on loans to non-resident individuals issued under plastic cards- in foreign currency KT 64027 Interest income on loans to non-resident individuals - in foreign currency 6403 Interest income on settlements with entrepreneurs - in national currency KT 64030 Interest income on accounts of resident entrepreneurs in overdraft - in national currency KT 64032 Interest income on loans to resident entrepreneurs - in national currency KT 64035 Interest income on accounts of non-resident entrepreneurs in overdraft - in national currency KT 64037 Interest income on loans to non-resident entrepreneurs - in national currency 6404 Interest income on settlements with entrepreneurs - in foreign currency KT 64040 Interest income on accounts of resident entrepreneurs in overdraft - in foreign currency KT 64042 Interest income on loans to resident entrepreneurs - in foreign currency KT 64045 Interest income on accounts of non-resident entrepreneurs in overdraft - in foreign currency KT 64047 Interest income on loans to non-resident entrepreneurs - in foreign currency 6471 Interest income on overdue loans to individuals and entrepreneurs - in national currency KT 64710 Interest income on overdue loans to individuals and entrepreneurs - in national currency 6472 Interest income on overdue loans to individuals and entrepreneurs - in foreign currency KT 64720 Interest income on overdue loans to individuals and entrepreneurs - in foreign currency 65 INTEREST INCOME ON OTHER LOANS AND TRANSACTIONS

6501 Interest income on other loans - in national currency 65010 Interest income on loans issued under letters of credit - in national currency 65011 Interest income on loans issued under guaranteed letters - in national currency 65019 Interest income on other loans - in national currency 6502 Interest income on other loans - in foreign currency 65020 Interest income on loans issued under letters of credit - in foreign currency 65021 Interest income on loans issued under guarantee letters - in foreign currency 65029 Interest income on other loans - in foreign currency 6513 Interest income on other operations - in national currency 65130 Interest income on leasing operations - in national currency 65131 Interest income on guarantees - in national currency 65139 Interest income on other operations - in national currency 6514 Interest income on other operations - in foreign currency 65140 Interest income on leasing operations - in foreign currency 65141 Interest income on guarantees - in foreign currency 65149 Interest income on other operations - in foreign currency 6571 Interest income on other overdue loans -in national currency 65710 Interest income on other overdue loans -in national currency 6572 Interest income on other overdue loans - in foreign currency 65720 Interest income on other overdue loans -in foreign currency 66 REVALUATION GAIN 6601 Revaluation gains on securities at fair value through profit or loss - in national currency 66010 Revaluation gains on government securities at fair value through profit or loss - in national currency 66011 Revaluation gains on securities of resident financial sector at fair value through profit or loss - in national currency 66012 Revaluation gains on securities of non-resident financial sector at fair value through profit or loss - in national currency 66013 Revaluation gains on securities of resident other sector at fair value through profit or loss - in national currency 66014 Revaluation gains on securities of non-resident other sector at fair value through profit or loss - in national currency 66015 Revaluation gains on securities purchased under regular way deals at fair value through profit or loss - in national currency 6602 Revaluation gains on securities at fair value through profit or loss - in foreign currency 66020 Revaluation gains on state securities at fair value through profit or loss - in foreign currency

66021 Revaluation gains on securities of resident financial sector at fair value through profit or loss - in foreign currency 66022 Revaluation gains on securities of non-resident financial sector at fair value through profit or loss – in foreign currency 66023 Revaluation gains on securities of resident other sector at fair value through profit or loss - in foreign currency 66024 Revaluation gains on securities of non-resident other sector at fair value through profit or loss - in foreign currency 66025 Revaluation gains on securities purchased under regular way deals at fair value through profit or loss - in foreign currency 6603 Realized gain on securities at fair value through profit or loss - in national currency 66030 Realized gain on government securities at fair value through profit or loss - in national currency 66031 Realized gain on securities of resident financial sector at fair value through profit or loss - in national currency 66032 Realized gain on securities of non-resident financial sector at fair value through profit or loss

• in national currency 66033 Realized gain on securities of resident other sector at fair value through profit or loss - in national currency 66034 Realized gain on securities of non-resident other sector at fair value through profit or loss - in national currency 6604 Realized gain on securities at fair value through profit or loss - in foreign currency 66040 Realized gain on government securities at fair value through profit or loss - in foreign currency 66041 Realized gain on securities of resident financial sector at fair value through profit or loss - in foreign currency 66042 Realized gain on securities of non-resident financial sector at fair value through profit or loss
• in foreign currency 66043 Realized gain on securities of resident other sector at fair value through profit or loss - in foreign currency 66044 Realized gain on securities of non-resident other sector at fair value through profit or loss - in foreign currency 6605 Realized gain on securities available for sale - in national currency 66050 Realized gain on government securities available for sale – in national currency 66051 Realized gain on securities available for sale of resident financial sector - in national currency 66052 Realized gain on securities available for sale of non-resident financial sector - in national currency 66053 Realized gain on securities available for sale of resident other sector - in national currency 66054 Realized gain on securities available for sale of non-resident other sector - in national currency

6606 Realized gain on securities available for sale - in foreign currency 66060 Realized gain on government securities available for sale – in foreign currency 66061 Realized gain on securities available for sale of resident financial sector - in foreign currency 66062 Realized gain on securities available for sale of non-resident financial sector - in foreign currency 66063 Realized gain on securities available for sale of resident other sector - in foreign currency 66064 Realized gain on securities available for sale of non-resident other sector - in foreign currency 6621 Revaluation gains on affined and other precious metals -in national currency 66210 Revaluation gains on affined precious metals - in national currency 66211 Revaluation gains on other precious metals – in national currency 66212 Revaluation gains on affined precious metals in transit – in national currency 66213 Revaluation gains on other precious metals in transit – in national currency 6622 Foreign currency position revaluation gain - in national currency 66220 Foreign currency position revaluation gain - in national currency 6651 Revaluation gains on investment properties – in national currency 66510 Revaluation gains on investment properties - in national currency 6661 Revaluation gains on financial derivatives - in national currency 66610 Revaluation gains on Forwards - in national currency 66611 Revaluation gains on Options - in national currency 66612 Revaluation gains on SWAPs - in national currency 66613 Revaluation gains on Futures - in national currency 66619 Revaluation gains on other financial derivatives - in national currency 6662 Revaluation gains on financial derivatives - in foreign currency 66620 Revaluation gains on Forwards - in foreign currency 66621 Revaluation gains on Options - in foreign currency 66622 Revaluation gains on SWAPs - in foreign currency 66623 Revaluation gains on Futures - in foreign currency 66629 Revaluation gains on other financial derivatives - in foreign currency 6681 Other revaluation gain - in national currency 66810 Other revaluation gain - in national currency

6682 Other revaluation gain - in foreign currency 66820 Other revaluation gain - in foreign currency 6691 Revaluation gains on investments in entities operating in financial sector - in national currency KT 66910 Revaluation gains on investments in subsidiaries operating in financial sector - in national currency KT 66911 Revaluation gains on investments in associates operating in financial sector - in national currency KT 66912 Revaluation gains on investments in other entities operating in financial sector - in national currency 6692 Revaluation gains on investments in entities operating in non-financial sector - in national currency KT 66920 Revaluation gains on investments in subsidiaries operating in non-financial sector - in national currency KT 66921 Revaluation gains on investments in associates operating in non-financial sector - in national currency KT 66922 Revaluation gains on investments in other entities operating in non-financial sector - in national currency 6693 Revaluation gains on investments in entities operating in non-financial sector - in foreign currency KT 66930 Revaluation gains on investments in subsidiaries operating in non-financial sector - in foreign currency KT 66931 Revaluation gains on investments in associates operating in non-financial sector - in foreign currency KT 66932 Revaluation gains on investments in other entities operating in non-financial sector - in foreign currency 6694 Revaluation gains on investments in entities operating in non-financial sector - in foreign currency KT 66940 Revaluation gains on investments in subsidiaries operating in non-financial sector - in foreign currency KT 66941 Revaluation gains on investments in associates operating in non-financial sector - in foreign currency KT 66942 Revaluation gains on investments in other entities operating in non-financial sector - in foreign currency 67 FEE AND COMMISSION INCOME ON SERVICES PROVIDED 6701 Fee and commission income on services provided- in national currency 67010 Fee and commission income on cash and cheque operations - in national currency 67011 Fee and commission income on collection and transportation of cash - in national currency 67012 Fee and commission income on opening and servicing customer accounts - in national currency 67013 Fee and commission income on customer transfers - in national currency

67014 Fee and commission income on consulting and expert services - in national currency 67015 Fee and commission income on custodial services - in national currency 67016 Fee and commission income on opening and servicing correspondent accounts ‘Loro’ - in national currency KT 67017 Fee and commission income on plastic card operations - in national currency 67019 Fee and commission income on other services - in national currency 6702 Fee and commission income on services provided- in foreign currency 67020 Fee and commission income on cash and cheque operations - in foreign currency 67021 Fee and commission income on collection and transportation of cash - in foreign currency 67022 Fee and commission income on opening and servicing customer accounts - in foreign currency 67023 Fee and commission income on customer transfers - in foreign currency 67024 Fee and commission income on consulting and expert services - in foreign currency 67025 Fee and commission income on custodial services - in foreign currency 67026 Fee and commission income on opening and servicing correspondent accounts ‘Loro’ - in foreign currency KT 67027 Fee and commission income on plastic card operations - in foreign currency 67029 Fee and commission income on other services - in foreign currency 6703 Fee and commission income on other operations - in national currency KT 67030 Fee and commission income on broker operations - in national currency KT 67031 Fee and commission income on factoring operations - in national currency 67032 Fee and commission income on guarantee letters - in national currency 67033 Fee and commission income on letters of credit - in national currency 67034 Fee and commission income on loan origination services - in national currency KT 67035 Fees and commission income on forfeiting operations - in national currency 67036 Fees and commission income on customer accounts in overdraft - in national currency KT 67037 Fee and commission income on underwriting and market-maker operations - in national currency 67039 Fee and commission income on other operations - in national currency 6704 Fee and commission from other operations - in foreign currency KT 67040 Fee and commission income on broker operations - in foreign currency KT 67041 Fee and commission income on factoring operations - in foreign currency

67042 Fee and commission income on guarantee letters - in foreign currency 67043 Fee and commission income on letters of credit - in foreign currency 67044 Fee and commission income on loan origination services - in foreign currency KT 67045 Fees and commission income on forfeiting operations - in foreign currency 67046 Fees and commission income on customer accounts in overdraft - in foreign currency KT 67047 Fee and commission income on underwriting and market-maker operations - in foreign currency 67049 Fee and commission income on other operations - in foreign currency 6711 Fees and commission income on settlements with international financial institutions - in national currency AMB 67110 Fees and commission income on settlements with International Monetary Fund – in national currency 67119 Fees and commission income on settlements with other international financial institutions - in national currency 6712 Fees and commission income on settlements with international financial institutions - in foreign currency AMB 67120 Fees and commission income on settlements with International Monetary Fund - in national currency 67129 Fees and commission income on settlements with other international financial institutions - in foreign currency 6713 Fees and commission income on settlements with international financial institutions - in special drawing rights AMB 67130 Fees and commission income on settlements with International Monetary Fund - in special drawing rights 68 INCOME ON DEALING OPERATIONS AND DERIVATIVE FINANCIAL INSTRUMENTS 6801 Income on dealing operations - in national currency 68010 Income on dealing operations with foreign currency- in national currency 68011 Income on dealing operations with securities - in national currency 68019 Income on dealing operations with precious metals - in national currency 6802 Income on dealing operations - in foreign currency 68020 Income on dealing operations with foreign currency- in foreign currency 68021 Income on dealing operations with securities - in foreign currency 68029 Income on dealing operations with precious metals - in foreign currency 6811 Income on operations with derivatives - in national currency 68110 Income on Forwards - in national currency 68111 Income on Options - in national currency 68112 Income on SWAPs - in national currency

68113 Income on Futures - in national currency 68119 Income on other derivatives- in national currency 6812 Income on operations with derivatives - in foreign currency 68120 Income on Forwards - in foreign currency 68121 Income on Options - in foreign currency 68122 Income on SWAPs - in foreign currency 68123 Income on Futures - in foreign currency 68129 Income on other derivatives - in foreign currency 70 OTHER INCOME 7001 Income from disposal of precious metals, assets held for sale, fixed assets, intangible assets, and investment property - in national currency 70010 Income from disposal of precious metals- in national currency 70011 Income from sale of commemorative coins - in national currency 70012 Income from sale of assets held for sale - in national currency 70013 Income from sale works of art, jewelry, and other collectibles – in national currency 70014 Income from disposal of fixed assets - in national currency 70015 Income from disposal of intangible assets- in national currency 70016 Income from disposal of investment property - in national currency 70017 Income from investments - in national currency 7011 Other income - in national currency 70110 Fines, penalties, forfeits and other amounts - in national currency 70111 Income on operational lease - in national currency 70119 Other income - in national currency 7012 Other income - in foreign currency 70120 Fines, penalties, forfeits and other amounts - in foreign currency 70121 Income on operational lease - in foreign currency 70129 Other income - in foreign currency 7013 Dividend income - in national currency KT 70130 Dividend income from investments in financial sector - in national currency KT 70131 Dividend income from investments in non-financial sector - in national currency KT 70139 Other dividend income - in national currency 7014 Dividend income - in foreign currency KT 70140 Dividend income from investments in financial sector- in foreign currency KT 70141 Dividend income from investments in non-financial sector - in foreign currency KT 70149 Other dividend income - in foreign currency 71 ADJUSTMENTS ON FINANCIAL INSTRUMENTS

7101 Gain from adjustments on financial assets - in national currency 71010 Gain from adjustments on amounts due from and loans to financial sector - in national currency 71011 Gain from adjustments on loans to state funds and budget organizations - in national currency 71012 Gain from adjustments on settlements with international financial institutions -in national currency KT 71013 Gain from adjustments on loans to state-owned legal entities, municipalities, and public organizations - in national currency KT 71015 Gain from adjustments on loans to non-state-owned legal entities - in national currency 71016 Gain from adjustments on loans to individuals and entrepreneurs - in national currency 71019 Gain from adjustments on other loans - in national currency 7102 Gain from adjustments on financial assets - in foreign currency 71020 Gain from adjustments on amounts due from and loans to financial sector - in foreign currency 71021 Gain from adjustments on loans to state funds and budget organizations - in foreign currency 71022 Gain from adjustments on settlements with international financial institutions - in foreign currency KT 71023 Gain from adjustments on loans to state-owned legal entities, municipalities, and public organizations - in foreign currency KT 71025 Gain from adjustments on loans to non-state-owned legal entities - in foreign currency 71026 Gain from adjustments on loans to individuals and entrepreneurs - in foreign currency 71029 Gain from adjustments on other loans - in foreign currency 7103 Gain from adjustments on financial liabilities - in national currency 71030 Gain from adjustments on amounts due to financial sector – in national currency 71031 Gain from adjustments on amounts due to state funds and budget organizations - in national currency 71032 Gain from adjustments on amounts due to international financial institutions - in national currency KT 71033 Gain from adjustments on funds of state-owned legal entities, municipalities, and public organizations - in national currency 71034 Gain from adjustments on funds of official agencies of foreign states - in national currency KT 71035 Gain from adjustments on funds of non-state-owned legal entities - in national currency KT 71036 Gain from adjustments on loans to individuals and entrepreneurs - in national currency 71037 Gain from adjustments on debt securities issued – in national currency KT 71038 Gain from adjustments on subordinated debt liabilities - in national currency 71039 Gain from adjustments on other operations - in national currency 7104 Gain from adjustments on financial liabilities - in foreign currency 71040 Gain from adjustments on amounts due to financial sector – in foreign currency 71041 Gain from adjustments on amounts due to state funds and budget organizations - in foreign currency

71042 Gain from adjustments on amounts due to international financial institutions - in foreign currency KT 71043 Gain from adjustments on funds of state-owned legal entities, municipalities, and public organizations - in foreign currency 71044 Gain from adjustments on funds of official agencies of foreign states - in foreign currency KT 71045 Gain from adjustments on funds of non-state-owned legal entities - in foreign currency KT 71046 Gain from adjustments on loans to individuals and entrepreneurs - in foreign currency 71047 Gain from adjustments on debt securities issued – in foreign currency KT 71048 Gain from adjustments on subordinated debt liabilities - in foreign currency 71049 Gain from adjustments on other operations - in foreign currency 72 EXTRAORDINARY INCOME 7201 Extraordinary income - in national currency 72010 Extraordinary income - in national currency 7202 Extraordinary income - in foreign currency 72020 Extraordinary income - in foreign currency LOSSES 80 LOSSES ON AMORTIZATION OF SECURITIES HELD TO MATURITY 8031 Losses on amortization of securities held to maturity - in national currency 80310 Losses on amortization of state securities held to maturity - in national currency 80311 Losses on amortization of securities held to maturity of resident financial sector - in national currency 80312 Losses on amortization of securities held to maturity of non-resident financial sector - in national currency 80313 Losses on amortization of securities held to maturity of resident other sector - in national currency 80314 Losses on amortization of securities held to maturity of non-resident other sector - in national currency 80315 Losses on amortization of securities held to maturity purchased under regular way deals - in national currency 8032 Losses on amortization of securities held to maturity -in foreign currency 80320 Losses on amortization of state securities held to maturity - in foreign currency 80321 Losses on amortization of securities held to maturity of resident financial sector - in foreign currency 80322 Losses on amortization of securities held to maturity of non-resident financial sector - in foreign currency 80323 Losses on amortization of securities held to maturity of resident other sector - in foreign currency 80324 Losses on amortization of securities held to maturity of non-resident other sector - in foreign currency

80325 Losses on amortization of securities held to maturity purchased under regular way deals - in foreign currency 8041 Losses on amortization of premium on securities held to maturity - in national currency 80410 Losses on amortization of premium on government securities held to maturity - in national currency 80411 Losses on amortization of premium of securities of resident financial sector held to maturity

• in national currency 80412 Losses on amortization of premium of securities of non-resident financial sector held to maturity - in national currency 80413 Losses on amortization of premium of securities of resident other sectors held to maturity
• in national currency 80414 Losses on amortization of premium of securities of non-resident other sectors held to maturity - in national currency 8042 Losses on amortization of premium on securities held to maturity - in foreign currency 80420 Losses on amortization of premium on government securities held to maturity - in foreign currency 80421 Losses on amortization of premium of securities of resident financial sector held to maturity
• in foreign currency 80422 Losses on amortization of premium of securities of non-resident financial sector held to maturity - in foreign currency 80423 Losses on amortization of premium of securities of resident other sectors held to maturity
• in foreign currency 80424 Losses on amortization of premium of securities of non-resident other sectors held to maturity - in foreign currency 81 INTEREST EXPENSES ON AMOUNTS DUE TO FINANCIAL SECTOR AND INTERNATIONAL FINANCIAL INSTITUTIONS 8101 Interest expenses on amounts due to CBAR- in national currency KT 81010 Interest expenses on correspondent accounts ‘loro’ of CBAR - in national currency KT 81011 Interest expenses on correspondent accounts ‘nostro’ in CBAR in overdraft- in national currency KT 81012 Interest expenses on deposits of CBAR - in national currency KT 81013 Interest expenses on loans from CBAR - in national currency KT 81014 Interest expenses on REPO agreements with CBAR- in national currency 8102 Interest expenses on amounts due to CBAR- in foreign currency KT 81020 Interest expenses on correspondent accounts ‘loro’ of CBAR - in foreign currency KT 81021 Interest expenses on correspondent accounts ‘nostro’ in CBAR in overdraft- in foreign currency KT 81022 Interest expenses on deposits of CBAR - in foreign currency KT 81023 Interest expenses on loans from CBAR - in foreign currency KT 81024 Interest expenses on REPO agreements with CBAR- in foreign currency

8111 Interest expenses on amounts due to banks- in national currency 81110 Interest expenses on correspondent accounts ‘loro’ of resident banks - in national currency 81111 Interest expenses on correspondent accounts ‘nostro’ in resident banks in overdraft - in national currency 81112 Interest expenses on deposits of resident banks - in national currency 81113 Interest expenses on loans from resident banks - in national currency 81114 Interest expenses on REPO agreements with resident banks - in national currency 81115 Interest expenses on correspondent accounts ‘loro’ of non-resident banks- in national currency 81116 Interest expenses on correspondent accounts ‘nostro’ in non-resident banks in overdraft- in national currency 81117 Interest expenses on deposits of non-resident banks - in national currency 81118 Interest expenses on loans from non-resident banks - in national currency 81119 Interest expenses on REPO agreements with non-resident banks - in national currency 8112 Interest expenses on amounts due to banks - in foreign currency 81120 Interest expenses on correspondent accounts ‘loro’ of resident banks - in foreign currency 81121 Interest expenses on correspondent accounts ‘nostro’ in resident banks in overdraft - in foreign currency 81122 Interest expenses on deposits of resident banks - in foreign currency 81123 Interest expenses on loans from resident banks - in foreign currency 81124 Interest expenses on REPO agreements with resident banks - in foreign currency 81125 Interest expenses on correspondent accounts ‘loro’ of non-resident banks- in foreign currency 81126 Interest expenses on correspondent accounts ‘nostro’ in non-resident banks in overdraft￾in foreign currency 81127 Interest expenses on deposits of non-resident banks- in foreign currency 81128 Interest expenses on loans from non-resident banks - in foreign currency 81129 Interest expenses on REPO agreements with non-resident banks - in foreign currency 8121 Interest expenses on amounts due to foreign central/national banks - in national currency 81210 Interest expenses on correspondent accounts ‘loro’ of foreign central/national bank - in national currency 81211 Interest expenses on correspondent accounts ‘nostro’ in foreign central/national banks in overdraft - innational currency 81212 Interest expenses on deposits of foreign central/national banks - in national currency 81213 Interest expenses on loans from foreign central/national banks - in national currency

81214 Interest expenses on REPO agreements with foreign central/national banks - in national currency 8122 Interest expenses on amounts due to foreign central/national banks - in foreign currency 81220 Interest expenses on correspondent accounts ‘loro’ of foreign central/national bank - in foreign currency 81221 Interest expenses on correspondent accounts ‘nostro’ in foreign central/national banks in overdraft - in foreign currency 81222 Interest expenses on deposits of foreign central/national banks – in foreign currency 81223 Interest expenses on loans from foreign central/national banks - in foreign currency 81224 Interest expenses on REPO agreements with foreign central/national banks - in foreign currency 8131 Interest expenses on amounts due to non-bank credit institutions- in national currency 81310 Interest expenses on current accounts of resident non-bank credit institutions - in national currency 81312 Interest expenses on deposits of resident non-bank credit institutions - in national currency 81313 Interest expenses on loans from resident non-bank credit institutions – in national currency 81314 Interest expenses on REPO agreements with resident non-bank credit institutions - in national currency 81315 Interest expenses on current accounts of non-resident non-bank credit institutions – in national currency 81317 Interest expenses on deposits of non-resident non-bank credit institutions - in national currency 81318 Interest expenses on loans from non-resident non-bank credit institutions - in national currency 81319 Interest expenses on REPO agreements with non-resident non-bank credit institutions -in national currency 8132 Interest expenses on amounts due to non-bank credit institutions- in foreign currency 81320 Interest expenses on current accounts of resident non-bank credit institutions - in foreign currency 81322 Interest expenses on deposits of resident non-bank credit institutions - in foreign currency 81323 Interest expenses on loans from resident non-bank credit institutions – in foreign currency 81324 Interest expenses on REPO agreements with resident non-bank credit institutions – in Foreign currency 81325 Interest expenses on current accounts of non-resident non-bank credit institutions – in foreign currency 81327 Interest expenses on deposits of non-resident non-bank credit institutions - in foreign currency 81328 Interest expenses on loans from non-resident non-bank credit institutions - in foreign currency 81329 Interest expenses on REPO agreements with non-resident non-bank credit institutions - in foreign currency 8141 Interest expenses on amounts due to other financial institutions - in national currency 81410 Interest expenses on current accounts of resident other financial institutions -in national currency

81412 Interest expenses on deposits of resident other financial institutions - in national currency 81414 Interest expenses on REPO agreements with resident other financial institutions – in national currency 81415 Interest expenses on current accounts of non-resident other financial institutions – in national currency 81417 Interest expenses on deposits of non-resident other financial institutions - in national currency 81418 Interest expenses on loans from non-resident other financial institutions – in national currency 81419 Interest expenses on REPO agreements with non-resident other financial institutions - in national currency 8142 Interest expenses on amounts due to other financial institutions - in foreign currency 81420 Interest expenses on current accounts of resident other financial institutions -in foreign currency 81422 Interest expenses on deposits of resident other financial institutions - in foreign currency 81424 Interest expenses on REPO agreements with resident other financial institutions – in foreign currency 81425 Interest expenses on current accounts of non-resident other financial institutions – in foreign currency 81427 Interest expenses on deposits of non-resident other financial institutions - in foreign currency 81428 Interest expenses on loans from non-resident other financial institutions – in foreign currency 81429 Interest expenses on REPO agreements with non-resident other financial institutions - in foreign currency 8151 Interest expenses on settlements with international financial institutions-in national currency AMB 81510 Interest expenses on settlements with IMF - in national currency AMB 81511 Interest expenses on loans from IMF - in national currency 81512 Interest expenses on settlements with other international financial institutions - in national currency 8152 Interest expenses on settlements with international financial institutions- in foreign currency AMB 81520 Interest expenses on settlements with IMF - in foreign currency AMB 81521 Interest expenses on loans from IMF - in foreign currency 81522 Interest expenses on settlements with other international financial institutions - in foreign currency 8153 Interest expenses on settlements with international financial institutions-in special drawing rights AMB 81530 Interest expenses on settlements with IMF – in special drawing rights AMB 81531 Interest expenses on loans from IMF - in special drawing rights 82 INTEREST EXPENSES ON AMOUNTS DUE TO BUDGET ORGANİZATİONS, STATE FUNDS, STATE-OWNED LEGAL ENTITIES, MUNICIPALITIES, PUBLIC ORGANIZATIONS AND OFFICIAL AGENCIES OF FOREIGN STATES 8201 Interest expenses on amounts due to state funds and budget organizations - in national currency

82010 Interest expenses on current and saving accounts of the Central Treasury - in national currency 82011 Interest expenses on current and deposit accounts of other budget organizations - in national currency 82012 Interest expenses on current and deposit accounts of the State Oil Fund of the Republic of Azerbaijan - in national currency 82013 Interest expenses on current and deposit accounts of other state funds - in national currency KT 82014 Interest expenses on loans from the Mortgage and Credit Guarantee Fund of the Republic of Azerbaijan - in national currency KT 82015 Interest expenses on loans from other funds - in national currency 8202 Interest expenses on amounts due to state funds and budget organizations - in foreign currency 82020 Interest expenses on current and saving accounts of the Central Treasury -in foreign currency 82021 Interest expenses on current and deposit accounts of other budget organizations -in foreign currency 82022 Interest expenses on current and deposit accounts of the State Oil Fund of the Republic of Azerbaijan - in foreign currency 82023 Interest expenses on current and deposit accounts of other state funds - in foreign currency KT 82025 Interest expenses on loans from other funds - in foreign currency 8231 Interest expenses on amounts due to state-owned legal entities, municipalities, and public organizations - in national currency KT 82310 Interest expenses on current and saving accounts of state-owned legal entities operating in mining sector - in national currency KT 82311 Interest expenses on current and saving accounts of state-owned legal entities operating in energy, gas, steam, and water sectors - in national currency KT 82312 Interest expenses on current and saving accounts of state-owned legal entities operating in construction or building sector - in national currency KT 82313 Interest expenses on current and saving accounts of state-owned legal entities operating in industrial or manufacturing sector - in national currency KT 82314 Interest expenses on current and saving accounts of state-owned legal entities operating in transportation and communication sector - in national currency KT 82315 Interest expenses on current and saving accounts of state-owned legal entities operating in retail and services sector - in national currency KT 82316 Interest expenses on current and deposit accounts of state-owned legal entities operating in agriculture, forestry, and fishing sectors - in national currency KT 82317 Interest expenses on current and saving accounts of state-owned legal entities operating in real estate sector - in national currency KT 82319 Interest expenses on state enterprises, municipalities and public organizations operating in other sectors - in national currency 8232 Interest expenses on amounts due to state-owned legal entities, municipalities, and public organizations - in foreign currency

KT 82320 Interest expenses on current and saving accounts of state-owned legal entities operating in mining sector - in foreign currency KT 82321 Interest expenses on current and saving accounts of state-owned legal entities operating in energy, gas, steam, and water sectors - in foreign currency KT 82322 Interest expenses on current and saving accounts of state-owned legal entities operating in construction or building sector - in foreign currency KT 82323 Interest expenses on current and saving accounts of state-owned legal entities operating in industrial or manufacturing sector - in foreign currency KT 82324 Interest expenses on current and saving accounts of state-owned legal entities operating in transportation and communication sector - in foreign currency KT 82325 Interest expenses on current and saving accounts of state-owned legal entities operating in retail and services sector - in foreign currency KT 82326 Interest expenses on current and deposit accounts of state-owned legal entities operating in agriculture, forestry, and fishing sectors - in foreign currency KT 82327 Interest expenses on current and saving accounts of state-owned legal entities operating in real estate sector - in foreign currency KT 82329 Interest expenses on state enterprises, municipalities and public organizations operating in other sectors - in foreign currency 8261 Interest expenses on amounts due to official agencies of foreign states - in national currency 82610 Interest expenses on current and deposit accounts of embassies - in national currency 82611 Interest expenses on current and deposit accounts of consulates - in national currency 82619 Interest expenses on current and deposit accounts of other official agencies of foreign states -in national currency 8262 Interest expenses on amounts due to official agencies of foreign states - in foreign currency 82620 Interest expenses on current and deposit accounts of embassies - in foreign currency 82621 Interest expenses on current and deposit accounts of consulates - in foreign currency 82629 Interest expenses on current and deposit accounts of other official agencies of foreign states -in foreign currency 83 INTEREST EXPENSES ON AMOUNTS DUE TO NON-STATE-OWNED LEGAL ENTİTİES 8301 Interest expenses on amounts due to resident non-state-owned legal entities - in national currency KT 83010 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in mining sector - in national currency KT 83011 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sectors - in national currency KT 83012 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in construction or building sector - in national currency KT 83013 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in industrial or manufacturing sector - in national currency

KT 83014 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 83015 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in retail and services sector - in national currency KT 83016 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sectors - in national currency KT 83017 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in real estate sector - in national currency KT 83019 Interest expenses on current and saving accounts of resident non-state-owned legal entities operating in other sectors - in national currency 8302 Interest expenses on amounts due to resident non-state-owned legal entities - in foreign currency KT 83020 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in mining sector - in foreign currency KT 83021 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sectors - in foreign currency KT 83022 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in construction or building sector - in foreign currency KT 83023 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in industrial or manufacturing sector - in foreign currency KT 83024 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 83025 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 83026 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sectors - in foreign currency KT 83027 Interest expenses on current and deposit accounts of resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 83029 Interest expenses on current and saving accounts of resident non-state-owned legal entities operating in other sectors - in foreign currency 8311 Interest expenses on amounts due to non-resident non-state-owned legal entities - in national currency KT 83110 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in mining sector - in national currency KT 83111 Interest expenses on current and saving accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sectors - in national currency KT 83112 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in construction or building sector - in national currency KT 83113 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in industrial or manufacturing sector - in national currency KT 83114 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 83115 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in retail and services sector - in national currency KT 83116 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sectors - in national currency

KT 83117 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in real estate sector - in national currency KT 83119 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in other sectors - in national currency 8312 Interest expenses on amounts due to non-resident non-state-owned legal entities - in foreign currency KT 83120 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in mining sector - in foreign currency KT 83121 Interest expenses on current and saving accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sectors - in foreign currency KT 83122 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in construction or building sector - in foreign currency KT 83123 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in industrial or manufacturing sector - in foreign currency KT 83124 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in transportation and communication sector - in foreign currency KT 83125 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in retail and services sector - in foreign currency KT 83126 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sectors - in foreign currency KT 83127 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in real estate sector - in foreign currency KT 83129 Interest expenses on current and deposit accounts of non-resident non-state-owned legal entities operating in other sectors - in foreign currency 84 INTEREST EXPENSES ON AMOUNTS DUE TO İNDİVİDUALS AND ENTREPRENEURS 8401 Interest expenses on amounts due to individuals - in national currency KT 84010 Interest expenses on current and deposit accounts of resident individuals - in national currency KT 84015 Interest expenses on current and deposit accounts of non-resident individuals - in national currency 8402 Interest expenses on amounts due to individuals - in foreign currency KT 84020 Interest expenses on current and deposit accounts of resident individuals - in foreign currency KT 84025 Interest expenses on current and deposit accounts of non-resident individuals - in foreign currency 8403 Interest expenses on amounts due to entrepreneurs - in national currency KT 84030 Interest expenses on current accounts of resident entrepreneurs - in national currency KT 84035 Interest expenses on current accounts of non-resident entrepreneurs - in national currency 8404 Interest expenses on amounts due to entrepreneurs - in foreign currency

KT 84040 Interest expenses on current accounts of resident entrepreneurs - in foreign currency KT 84045 Interest expenses on current accounts of non-resident entrepreneurs - in foreign currency 85 INTEREST EXPENSES ON DEBT SECURITIES ISSUED, SUBORDINATED DEBT LIABILITIES AND OTHER OPERATIONS 8501 Interest expenses on debt securities issued - in national currency KT 85010 Interest expenses on promissory notes issued - in national currency KT 85011 Interest expenses on deposit certificates issued - in national currency KT 85012 Interest expense on saving certificates issued - in national currency KT 85013 Interest expenses on bonds issued - in national currency AMB 85014 Interest expenses on debt securities (notes) of CBAR - in national currency KT 85015 Interest expenses on other debt securities issued - in national currency 8502 Interest expenses on debt securities issued - in foreign currency KT 85020 Interest expenses on promissory notes issued - in foreign currency KT 85021 Interest expenses on deposit certificates issued - in foreign currency KT 85022 Interest expense on saving certificates issued - in foreign currency KT 85023 Interest expenses on bonds issued - in foreign currency AMB 85024 Interest expenses on debt securities (notes) of CBAR - in foreign currency KT 85025 Interest expenses on other debt securities issued - in foreign currency 8509 Interest expenses on financial liabilities issued as preferred stocks and shares - in national currency KT 85090 Interest expenses on financial liabilities issued as preferred stocks – in national currency KT 85091 Interest expenses on financial liabilities issued as shares - in national currency 8511 Interest expenses on subordinated debt liabilities - in national currency KT 85110 Interest expenses on subordinated debt liabilities to residents - in national currency KT 85111 Interest expenses on subordinated debt liabilities to non-residents - in national currency 8512 Interest expenses on subordinated debts - in foreign currency KT 85120 Interest expenses on subordinated debt liabilities to residents - in foreign currency KT 85121 Interest expenses on subordinated debt liabilities to non-residents - in foreign currency 8513 Other interest expenses - in national currency 85130 Interest expenses on lease operations - in national currency 85139 Other interest expenses - in national currency 8514 Other interest expenses - in foreign currency 85140 Interest expenses on lease operations - in foreign currency 85149 Other interest expenses - in foreign currency 86 LOSSES ON REVALUATION AND IMPAIRMENT

8601 Losses on revaluation of securities at fair value through profit or loss - in national currency 86010 Losses on revaluation of state securities at fair value through profit or loss - in national currency 86011 Losses on revaluation of securities at fair value through profit or loss of resident financial sector - in national currency 86012 Losses on revaluation of securities at fair value through profit or loss of non-resident financial sector - in national currency 86013 Losses on revaluation of securities at fair value through profit or loss of resident other sector

• in national currency 86014 Losses on revaluation of securities at fair value through profit or loss of non-resident other sector - in national currency 86015 Losses on revaluation of securities at fair value through profit or loss purchased under regular way deals - in national currency 8602 Losses on revaluation of securities at fair value through profit or loss - in foreign currency 86020 Losses on revaluation of state securities at fair value through profit or loss - in foreign currency 86021 Losses on revaluation of securities at fair value through profit or loss of resident financial sector - in foreign currency 86022 Losses on revaluation of securities at fair value through profit or loss of non-resident financial sector - in foreign currency 86023 Losses on revaluation of securities at fair value through profit or loss of resident other sector
• in foreign currency 86024 Losses on revaluation of securities at fair value through profit or loss of non-resident other sector - in foreign currency 86025 Losses on revaluation of securities at fair value through profit or loss purchased under regular way deals - in foreign currency 8603 Losses on realization of securities at fair value through profit or loss - in national currency 86030 Losses on realization of state securities at fair value through profit or loss - in national currency 86031 Losses on realization of securities at fair value through profit or loss of resident financial sector - in national currency 86032 Losses on realization of securities at fair value through profit or loss of non-resident financial sector - in national currency 86033 Losses on realization of securities at fair value through profit or loss of resident other sector
• in national currency 86034 Losses on realization of securities at fair value through profit or loss of non-resident other sector - in national currency 8604 Losses on realization of securities at fair value through profit or loss - in foreign currency 86040 Losses on realization of state securities at fair value through profit or loss - in foreign currency

86041 Losses on realization of securities at fair value through profit or loss of resident financial sector - in foreign currency 86042 Losses on realization of securities at fair value through profit or loss of non-resident financial sector - in foreign currency 86043 Losses on realization of securities at fair value through profit or loss of resident other sector

• in foreign currency 86044 Losses on realization of securities at fair value through profit or loss of non-resident other sector - in foreign currency 8605 Losses on realization of securities available for sale - in national currency 86050 Losses on realization of state securities available for sale in national currency 86051 Losses on realization of securities available for sale of resident financial sector - in national currency 86052 Losses on realization of securities available for sale of non-resident financial sector - in national currency 86053 Losses on realization of securities available for sale of resident other sector - in national currency 86054 Losses on realization of securities available for sale of non-resident other sector - in national currency 8606 Losses on realization of securities available for sale - in foreign currency 86060 Losses on realization of state securities available for sale - in foreign currency 86061 Losses on realization of securities available for sale of resident financial sector - in foreign currency 86062 Losses on realization of securities available for sale of non-resident financial sector - in foreign currency 86063 Losses on realization of securities available for sale of resident other sector - in foreign currency 86064 Losses on realization of securities available for sale of non-resident other sector - in foreign currency 8611 Losses on impairment of securities available for sale - in national currency 86110 Losses on impairment of state securities available for sale 86111 Losses on impairment of securities available for sale of resident financial sector - in national currency 86112 Losses on impairment of securities available for sale of non-resident financial sector - in national currency 86113 Losses on impairment of securities available for sale of resident other sector - in national currency 86114 Losses on impairment of securities available for sale of non-resident other sector - in national currency 86115 Losses on impairment of securities available for sale purchased under regular way deals - in national currency 8612 Losses on impairment of securities available for sale - in foreign currency 86120 Losses on impairment of government securities available for sale - in foreign currency 86121 Losses on impairment of securities available for sale of resident financial sector - in foreign currency 86122 Losses on impairment of securities available for sale of non-resident financial sector - in foreign currency

86123 Losses on impairment of securities available for sale of resident other sector - in foreign currency 86124 Losses on impairment of securities available for sale of non-resident other sector - in foreign currency 86125 Losses on impairment of securities available for sale purchased under regular way deals - in foreign currency 8621 Losses on revaluation of affined and other precious metals in national currency 86210 Losses on revaluation of affined precious metals - in national currency 86211 Losses on revaluation of other precious metals - in national currency 86212 Losses on revaluation of affined precious metals in transit - in national currency 86213 Losses on revaluation of other precious metals in transit - in national currency 8622 Losses on revaluation of foreign currency position - in national currency 86220 Losses on revaluation of foreign currency position - in national currency 8631 Losses on impairment of fixed assets - in national currency 86310 Losses on impairment of land - in national currency 86311 Losses on impairment of buildings and constructions - in national currency 86312 Losses on impairment of furniture and equipment - in national currency 86313 Losses on impairment of computer equipment - in national currency 86314 Losses on impairment of vehicles - in national currency 86315 Losses on impairment of other property and equipment - in national currency 86316 Losses on impairment of leased property and equipment - in national currency 86317 Losses on impairment of leasehold improvements – in national currency 86318 Losses on impairment of CIP - in national currency 86319 Losses on impairment of works of art and other collectibles - in national currency 8641 Losses on impairment of intangible assets - in national currency 86410 Losses on impairment of computer software - in national currency 86411 Losses on impairment of licenses - in national currency 86412 Losses on impairment of other intangible assets - in national currency 86413 Losses on impairment of goodwill - in national currency 8651 Losses on revaluation and impairment of investment property – in national currency 86510 Losses on revaluation and impairment of investment property – in national currency 8661 Losses on revaluation of derivatives - in national currency 86610 Losses on revaluation of forwards - in national currency 86611 Losses on revaluation of options - in national currency 86612 Losses on revaluation of SWAPs - in national currency 86613 Losses on revaluation of futures - in national currency

86619 Losses on revaluation of other derivatives - in national currency 8662 Losses on revaluation of derivatives - in foreign currency 86620 Losses on revaluation of forwards - in foreign currency 86621 Losses on revaluation of options - in foreign currency 86622 Losses on revaluation of SWAPs - in foreign currency 86623 Losses on revaluation of futures - in foreign currency 86629 Losses on revaluation of other derivatives - in foreign currency 8671 Losses on impairment of assets available for sale - in national currency 86710 Losses on impairment of assets available for sale - in national currency 86711 Losses on impairment of disposal group - in national currency 8681 Other revaluation losses - in national currency 86810 Other revaluation losses - in national currency 8682 Other revaluation losses - in foreign currency 86820 Other revaluation losses - in foreign currency 8691 Losses on revaluation of investments in entities operating in financial sector - in national currency KT 86910 Losses on revaluation of investments in subsidiaries operating in financial sector - in national currency KT 86911 Losses on revaluation of investments in associates operating in financial sector - in national currency KT 86912 Losses on revaluation of investments in other entities operating in financial sector - in national currency 8692 Losses on revaluation of investments in entities operating in non-financial sector - in national currency KT 86920 Losses on revaluation of investments in subsidiaries operating in non-financial sector - in national currency KT 86921 Losses on revaluation of investments in associates operating in non-financial sector - in national currency KT 86922 Losses on revaluation of investments in other entities operating in non-financial sector - in national currency 8693 Losses on revaluation of investments in entities operating in financial sector - in foreign currency KT 86930 Losses on revaluation of investments in subsidiaries operating in financial sector - in foreign currency KT 86931 Losses on revaluation of investments in associates operating in financial sector - in foreign currency KT 86932 Losses on revaluation of investments in other entities operating in financial sector

• in foreign currency 8694 Losses on revaluation of investments in entities operating in non-financial sector - in foreign currency KT 86940 Losses on revaluation of investments in subsidiaries operating in non-financial sector - in foreign currency

KT 86941 Losses on revaluation of investments in associates operating in non-financial sector - in foreign currency KT 86942 Losses on revaluation of investments in other entities operating in non-financial sector - in foreign currency 8695 Losses on impairment of investments in entities operating in financial sector - in national currency KT 86950 Losses on impairment of investments in subsidiaries operating in financial sector - in national currency KT 86951 Losses on impairment of investments in associates operating in financial sector - in national currency KT 86952 Losses on impairment of investments in other entities operating in financial sector - in national currency 8696 Losses on impairment of investments in entities operating in non-financial sector - in national currency KT 86960 Losses on impairment of investments in subsidiaries operating in non-financial sector - in national currency KT 86961 Losses on impairment of investments in associates operating in non-financial sector - in national currency KT 86962 Losses on impairment of investments in other entities operating in non-financial sector - in national currency 8697 Losses on impairment of investments in entities operating in financial sector - in foreign currency KT 86970 Losses on impairment of investments in subsidiaries operating in financial sector - in foreign currency KT 86971 Losses on impairment of investments in associates operating in financial sector - in foreign currency KT 86972 Losses on impairment of investments in other entities operating in financial sector - in foreign currency 8698 Losses on impairment of investments in entities operating in non-financial sector - in foreign currency KT 86980 Losses on impairment of investments in subsidiaries operating in non-financial sector - in foreign currency KT 86981 Losses on impairment of investments in associates operating in non-financial sector - in foreign currency KT 86982 Losses on impairment of investments in other entities operating in non-financial sector - in foreign currency 7 SERVICE FEE AND COMMISSION EXPENSES ON SERVICES PROVIDED 8701 Service fee and commission expenses on services provided- in national currency 87010 Fee and commission expenses on cash and cheque operations - in national currency 87011 Fee and commission expenses on the collection and transportation of cash - in national currency 87012 Fee and commission expenses on opening and servicing customer accounts - in national currency

87013 Fee and commission expenses on customer transfers - in national currency 87014 Fee and commission expenses on dealing operations with securities - in national currency 87015 Fee and commission expenses on custodial services – in national currency 87016 Fee and commission expenses on opening and servicing correspondent accounts ‘Nostro’

• in national currency KT 87017 Fee and commission expenses on operations with plastic cards – in national currency 87018 Fee and commission expenses on foreign currency dealing operations - in national currency 87019 Fee and commission expenses on other services - in national currency 8702 Service fee and commission expenses on services provided - in foreign currency 87020 Fee and commission expenses on cash and cheque operations - in foreign currency 87021 Fee and commission expenses on collection and transportation of cash - in foreign currency 87022 Fee and commission expenses on opening and servicing customer accounts - in foreign currency 87023 Fee and commission expenses on client transfers - in foreign currency 87024 Fee and commission expenses on dealing operations with securities - in foreign currency 87025 Fee and commission expenses on custodial services – in foreign currency 87026 Fee and commission expenses on opening and servicing correspondent accounts ‘Nostro’
• in foreign currency KT 87027 Fee and commission expenses on operations with plastic cards – in foreign currency 87028 Fee and commission expenses on foreign currency dealing operations - in foreign currency 87029 Fee and commission expenses on other services - in foreign currency 8703 Fee and commission expenses on other operations - in national currency KT 87030 Fee and commission expenses on broker operations - in national currency KT 87031 Fee and commission expenses on factoring operations - in national currency 87032 Fee and commission expenses on guaranteed letters - in national currency 87033 Fee and commission expenses on letters of credit - in national currency KT 87035 Fee and commission expenses on forfeiting operations - in national currency KT 87037 Fee and commission expenses on underwriting and market-maker operations - in national currency 87039 Fee and commission expenses on other operations - in national currency 8704 Fee and commission expenses on other operations - in foreign currency KT 87040 Fee and commission expenses on broker operations - in foreign currency

KT 87041 Fee and commission expenses on factoring operations - in foreign currency 87042 Fee and commission expenses on guarantee letters - in foreign currency 87043 Fee and commission expenses on letters of credit - in foreign currency KT 87045 Fee and commission expenses on forfeiting operations - in foreign currency KT 87047 Fee and commission expenses on underwriting and market-maker operations - in foreign currency 87049 Fee and commission expenses on other operations - in foreign currency 8711 Fee and commission expenses on settlements with international financial institutions - in national currency AMB 87110 Fee and commission expenses on settlements with IMF – in national currency 87119 Fee and commission expenses on settlements with other international financial institutions - in national currency 8712 Fee and commission expenses on settlements with international financial institutions - in foreign currency AMB 87120 Fee and commission expenses on settlements with IMF – in foreign currency 87129 Fee and commission expenses on settlements with other international financial institutions - in foreign currency 8713 Fee and commission expenses on settlements with international financial institutions - in special drawing rights AMB 87130 Fee and commission expenses on settlements with IMF - in special drawing rights 88 LOSSES ARISING FROM DEALING OPERATIONS AND DERIVATIVES 8801 Losses on dealing operations - in national currency 88010 Losses on dealing operations with foreign currency - in national currency 88011 Losses on dealing operations with securities - in national currency 88019 Losses on dealing operations with precious metals - in national currency 8802 Losses on dealing operations - in foreign currency 88020 Losses on dealing operations with foreign currency - in foreign currency 88021 Losses on dealing operations with securities - in foreign currency 88029 Losses on dealing operations with precious metals - in foreign currency 8811 Losses on operations with derivatives - in national currency 88110 Losses on Forwards - in national currency 88111 Losses on Options - in national currency 88112 Losses on SWAPs - in national currency 88113 Losses on Futures - in national currency 88119 Losses on other derivatives - in national currency

8812 Losses on operations with derivatives - in foreign currency 88120 Losses on Forwards - in foreign currency 88121 Losses on Options - in foreign currency 88122 Losses on SWAPs - in foreign currency 88123 Losses on Futures - in foreign currency 88129 Losses on other derivatives - in foreign currency 89 RESERVE ALLOWANCES FOR ASSETS 8901 Reserve allowances for securities held to maturity - in national currency 89010 Reserve allowances for government securities held to maturity - in national currency 89011 Reserve allowances for securities held to maturity of resident financial sector - in national currency 89012 Reserve allowances for securities held to maturity of non-resident financial sector - in national currency 89013 Reserve allowances for securities held to maturity of resident other sector - in national currency 89014 Reserve allowances for securities held to maturity of non-resident other sector - in national currency 8902 Reserve allowances for deposits placed with financial sector - in national currency 89020 Reserve allowances for deposits placed with resident banks - in national currency 89021 Reserve allowances for deposits placed with non-resident banks - in national currency 89022 Reserve allowances for deposits placed with foreign central/national banks - in national currency 89029 Reserve allowances for deposits placed with non-resident other financial institutions - in national currency 8903 Reserve allowances for accounts of financial sector in overdraft - in national currency 89030 Reserve allowances for accounts of resident banks in overdraft – in national currency 89031 Reserve allowances for accounts of non-resident banks in overdraft - in national currency 89032 Reserve allowances for accounts of foreign central/national banks in overdraft - in national currency 89033 Reserve allowances for accounts of resident non-bank credit institutions in overdraft - in national currency 89034 Reserve allowances for accounts of non-resident non-bank credit institutions in overdraft - in national currency 89038 Reserve allowances for accounts of resident other financial institutions in overdraft - in national currency 89039 Reserve allowances for accounts of non-resident other financial institutions in overdraft - in national currency 8904 Reserve allowances for loans to financial sector - in national currency 89040 Reserve allowances for loans to resident banks in national currency 89041 Reserve allowances for loans to non-resident banks in national currency 89042 Reserve allowances for loans to foreign central/national banks - in national currency

89046 Reserve allowances for loans to resident non-bank credit institutions - in national currency 89047 Reserve allowances for loans to non-resident non-bank credit institutions - in national currency 89048 Reserve allowances for loans to resident other financial institutions - in national currency 89049 Reserve allowances for loans to non-resident other financial institutions - in national currency 8905 Reserve allowances for current accounts of state funds and budget organizations in overdraft - in national currency 89050 Reserve allowances for current accounts of the Central Treasury in overdraft - in national currency 89051 Reserve allowances for current accounts of other budget organizations in overdraft - in national currency 89052 Reserve allowances for current accounts of the State Oil Fund of the Republic of Azerbaijan in overdraft - in national currency 89053 Reserve allowances for current accounts of other state amounts due to overdraft - in national currency 8906 Reserve allowances for loans to state funds and budget organizations - in national currency 89060 Reserve allowances for loans to the Central Treasury in national currency 89061 Reserve allowances for loans to other budget organizations - in national currency 89062 Reserve allowances for loans to the State Oil Fund of the Republic of Azerbaijan - in national currency 89063 Reserve allowances for loans to other state funds - in national currency 8907 Reserve allowances for current accounts of state-owned legal entities, municipalities, and public organizations in overdraft - in national currency KT 89070 Reserve allowances for current accounts of state-owned legal entities operating in mining sector in overdraft - in national currency KT 89071 Reserve allowances for current accounts of state-owned legal entities operating in energy, gas, steam, and water sectors in overdraft - in national currency KT 89072 Reserve allowances for current accounts of state-owned legal entities operating in construction or building sector in overdraft - in national currency KT 89073 Reserve allowances for current accounts of state-owned legal entities operating in industrial or manufacturing sector in overdraft - in national currency KT 89074 Reserve allowances for current accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in national currency KT 89075 Reserve allowances for current accounts of state-owned legal entities operating in retail and services sector in overdraft - in national currency KT 89076 Reserve allowances for current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sectors in overdraft -in national currency KT 89077 Reserve allowances for current accounts of state-owned legal entities operating in real estate sector in overdraft - in national currency KT 89079 Reserve allowances for current accounts of state-owned legal entities operating in other sectors in overdraft -in national currency 8908 Reserve allowances for loans to state-owned legal entities, municipalities, and public organizations - in national currency

KT 89080 Reserve allowances for loans to state-owned legal entities operating in mining sector - in national currency KT 89081 Reserve allowances for loans to state-owned legal entities operating in energy, gas, steam, and water sectors – in national currency KT 89082 Reserve allowances for loans to state-owned legal entities operating in construction and building sector - in national currency KT 89083 Reserve allowances for loans to state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 89084 Reserve allowances for loans to state-owned legal entities operating in transportation and communication sector - in national currency KT 89085 Reserve allowances for loans to state-owned legal entities operating in retail and services sector - in national currency KT 89086 Reserve allowances for loans to state-owned legal entities operating in agriculture, forestry, and fishing sectors - in national currency KT 89087 Reserve allowances for loans to state-owned legal entities operating in real estate sector - in national currency KT 89089 Reserve allowances for loans to state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency 8909 Reserve allowances for current accounts of resident non-state-owned legal entities in overdraft - in national currency KT 89090 Reserve allowances for current accounts of resident non-state-owned legal entities operating in mining sector in overdraft - in national currency KT 89091 Reserve allowances for current accounts of resident non-state-owned legal entities operating in energy, gas, steam, and water sectors in overdraft - in national currency KT 89092 Reserve allowances for current accounts of resident non-state-owned legal entities operating in construction or building sector in overdraft - in national currency KT 89093 Reserve allowances for current accounts of resident non-state-owned legal entities operating in industrial or manufacturing sector in overdraft - in national currency KT 89094 Reserve allowances for current accounts of resident non-state-owned legal entities operating in transportation or communication sector in overdraft - in national currency KT 89095 Reserve allowances for current accounts of resident non-state-owned legal entities operating in retail or services sector in overdraft - in national currency KT 89096 Reserve allowances for current accounts of resident non-state-owned legal entities operating in agriculture, forestry, and fishing sectors in overdraft - in national currency KT 89097 Reserve allowances for current accounts of resident non-state-owned legal entities operating in real estate sector in overdraft - in national currency KT 89099 Reserve allowances for current accounts of resident non-state-owned legal entities operating in other sectors in overdraft - in national currency 8910 Reserve allowances for current accounts of non-resident non-state-owned legal entities in overdraft - in national currency KT 89100 Reserve allowances for current accounts of non-resident non-state-owned legal entities operating in mining sector in overdraft - in national currency KT 89101 Reserve allowances for current accounts of non-resident non-state-owned legal entities operating in energy, gas, steam, and water sectors in overdraft - in national currency KT 89102 Reserve allowances for current accounts of non-resident non-state-owned legal entities operating in construction or building sector in overdraft - in national currency

KT 89103 Reserve allowances for current accounts of non-resident non-state-owned legal entities operating in industrial or manufacturing sector in overdraft - in national currency KT 89104 Reserve allowances for current accounts of non-resident non-state-owned legal entities operating in transportation or communication sector in overdraft - in national currency KT 89105 Reserve allowances for current accounts of non-resident non-state-owned legal entities operating in retail or services sector in overdraft - in national currency KT 89106 Reserve allowances for current accounts of non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sectors in overdraft - in national currency KT 89107 Reserve allowances for current accounts of non-resident non-state-owned legal entities operating in real estate sector in overdraft - in national currency KT 89109 Reserve allowances for current accounts of non-resident non-state-owned legal entities operating in other sectors in overdraft - in national currency 8911 Reserve allowances for loans to resident non-state-owned legal entities - in national currency KT 89110 Reserve allowances for loans to resident non-state-owned legal entities operating in mining sector - in national currency KT 89111 Reserve allowances for loans to resident non-state-owned legal entities operating in energy, gas, steam, and water sectors - in national currency KT 89112 Reserve allowances for loans to resident non-state-owned legal entities operating in construction and building sector – in national currency KT 89113 Reserve allowances for loans to resident non-state-owned legal entities operating in industrial and manufacturing sector in national currency KT 89114 Reserve allowances for loans to resident non-state-owned legal entities operating in transportation and communication sector - in national currency KT 89115 Reserve allowances for loans to resident non-state-owned legal entities operating in retail and services sector - in national currency KT 89116 Reserve allowances for loans to resident non-state-owned legal entities operating in agriculture, forestry, and fishing sectors - in national currency KT 89117 Reserve allowances for loans to resident non-state-owned legal entities operating in retail and services sector – in national currency KT 89119 Reserve allowances for loans to resident non-state-owned legal entities operating in other sectors - in national currency 8912 Reserve allowances for loans to non-resident non-state-owned legal entities - in national currency KT 89120 Reserve allowances for loans to non-resident non-state-owned legal entities operating in mining sector - in national currency KT 89121 Reserve allowances for loans to non-resident non-state-owned legal entities operating in energy, gas, steam, and water sectors - in national currency KT 89122 Reserve allowances for loans to non-resident non-state-owned legal entities operating in construction and building sector - in national currency KT 89123 Reserve allowances for loans to non-resident non-state-owned legal entities operating in industrial and manufacturing sector - in national currency KT 89124 Reserve allowances for loans to non-resident non-state-owned legal entities operating in transportation and communication -in national currency KT 89125 Reserve allowances for loans to non-resident non-state-owned legal entities operating in retail and services sector - in national currency

KT 89126 Reserve allowances for loans to non-resident non-state-owned legal entities operating in agriculture, forestry, and fishing sectors - in national currency KT 89127 Reserve allowances for loans to non-resident non-state-owned legal entities operating in real estate sector -in national currency KT 89129 Reserve allowances for loans to non-resident non-state-owned legal entities operating in other sectors - in national currency 8913 Reserve allowances for current accounts of individuals in overdraft - in national currency KT 89130 Reserve allowances for current accounts of resident individuals in overdraft - in national currency KT 89131 Reserve allowances for current accounts of non-resident individuals in overdraft - in national currency 8914 Reserve allowances for current accounts of entrepreneurs in overdraft -in national currency KT 89140 Reserve allowances for current accounts of resident entrepreneurs in overdraft - in national currency KT 89141 Reserve allowances for current accounts of non-resident entrepreneurs in overdraft - in national currency 8915 Reserve allowances for loans to individuals in overdraft - in national currency 89150 Reserve allowances for loans to resident individuals in overdraft in national currency KT 89151 Reserve allowances for loans to non-resident individuals in overdraft -in national currency 8916 Reserve allowances for loans to entrepreneurs in overdraft - in national currency KT 89160 Reserve allowances for loans to resident entrepreneurs in overdraft - in national currency KT 89161 Reserve allowances for loans to non-resident entrepreneurs in overdraft - in national currency 8917 Reserve allowances for other loans and operations - in national currency 89170 Reserve allowances for loans under letters of credit in national currency 89171 Reserve allowances for loans under guarantee letters in national currency KT 89172 Reserve allowances for broker operations - in national currency 89173 Reserve allowances for leasing operations - in national currency KT 89174 Reserve allowances for factoring operations - in national currency KT 89175 Reserve allowances for forfeiting operations - in national currency KT 89176 Reserve allowances for underwriting and market-maker operations -in national currency 89179 Reserve allowances for other loans and operations - in national currency 8918 Reserve allowances for other assets - in national currency 89180 Reserve allowances for other assets - in national currency 8919 Reserve allowances for investments in entities operating in financial sector - in national currency KT 89190 Reserve allowances for investments in subsidiaries operating in financial sector - in national currency KT 89191 Reserve allowances for investments in associates operating in financial sector - in national

currency KT 89192 Reserve allowances for investments in other entities operating in financial sector - in national currency 8920 Reserve allowances for investments in entities operating in non-financial sector - in national currency KT 89200 Reserve allowances for investments in subsidiaries operating in non-financial sector - in national currency KT 89201 Reserve allowances for investments in associates operating in non-financial sector - in national currency KT 89202 Reserve allowances for investments in other entities operating in non-financial sector

• in national currency 8921 Reserve allowances for contingencies - in national currency 89210 Reserve allowances for claims - in national currency 89211 Reserve allowances for guarantee letters - in national currency 89212 Reserve allowances for other liabilities - in national currency 90 OTHER OPERATING EXPENSES 9001 Losses on disposal of precious metals, assets available for sale, fixed assets, intangible assets, and investment property - in national currency 90010 Losses on transactions with precious metals - in national currency 90011 Losses from sales of commemorative coins - in national currency 90012 Losses on assets available for sale - in national currency 90013 Losses on works of art, jewelry, and other collectibles – in national currency 90014 Losses on fixed assets - in national currency 90015 Losses on intangible assets - in national currency 90016 Losses on investment property - in national currency KT 90017 Losses on investments - in national currency 9002 Staff expenses - in national currency 90020 Salary and wages - in national currency 90021 Bonuses - in national currency 90022 Allowances to Social Protection Fund - in national currency 90024 Allowances to other funds related to employees - in national currency 90025 Staff training expenses - in national currency 90026 Recruitment expenses - in national currency 90029 Other staff expenses - in national currency 9003 Expenses related to cash and cash equivalents - in national currency AMB 90030 Expenses related to printing of banknotes - in national currency AMB 90031 Expenses related to minting of coins - in national currency 90032 Expenses related to cheques and other valuables - in national currency 90033 Expenses related to transportation of cash and cash equivalents - in national currency 90039 Other expenses related to transportation of cash and cash equivalents - in national currency

9004 Depreciation and amortization expenses - in national currency 90040 Depreciation expense - Buildings and constructions - in national currency 90041 Depreciation expense - Furniture and fixtures - in national currency 90042 Depreciation expense - Computer equipment - in national currency 90043 Depreciation expense - Vehicles - in national currency 90044 Depreciation expense - Other property and equipment - in national currency 90045 Depreciation expense - Leased property and equipment - in national currency 90046 Amortization expense - Leasehold improvements - in national currency 90047 Amortization expense - Investment property - in national currency 90048 Amortization expense - Intangible assets - in national currency 9005 Repairs and maintenance of fixed assets - in national currency 90050 Repairs and maintenance of buildings and constructions - in national currency 90051 Repairs and maintenance of furniture and fixtures - in national currency 90052 Repairs and maintenance of computer and communication equipment - in national currency 90053 Repairs and maintenance of vehicles - in national currency 90054 Repairs and maintenance of other fixed assets - in national currency 90055 Repairs and maintenance of leased property and equipment - in national currency 90056 Repairs and maintenance of leasehold improvements - in national currency 90057 Repairs and maintenance of investment property - in national currency 9006 Support expenses relating to fixed assets and intangible assets - in national currency 90060 Equipment supports related expenses - in national currency 90061 Computer software support costs - in national currency 90069 Other support expenses - in national currency 9007 Other expenses relating to fixed assets and intangible assets - in national currency 90070 Vehicle running costs - in national currency 90071 Property insurance expenses - in national currency 90072 Hire of equipment expenses- in national currency 90073 Premises security - in national currency 90074 Heating and lighting - in national currency 90075 Utilities - in national currency 90076 Other expenses on investment property - in national currency 90077 Taxes and customs duties related to fixed and intangible assets - in national currency 9008 Administrative expenses - in national currency 90080 Communications - in national currency 90081 Printing - in national currency 90082 Office supplies - in national currency

90083 Advertising - in national currency 90084 Business trips - in national currency 90085 Consultancy, audit, and other professional fees - in national currency 90086 Rent fees - in national currency 90087 Membership fees - in national currency 90089 Other service fees - in national currency 9009 Deposits Insurance Fund's expenses - in national currency KT 90090 Deposits Insurance Fund's expenses - in national currency 9010 Deposits Insurance Fund's expenses - in foreign currency KT 90100 Deposits Insurance Fund's expenses - in foreign currency 9011 Other expenses - in national currency 90110 Civil defense expenses - in national currency 90111 Bad debts expenses - in national currency 90112 Auction expenses - in national currency 90113 Fines, penalties, and forfeits - in national currency 90114 Legal and court expenses - in national currency 90115 Official entertainment expenses - in national currency 90116 Charity expenses - in national currency 90118 Tax expenses - in national currency 90119 Miscellaneous - in national currency 91 ADJUSTMENTS ON FINANCIAL INSTRUMENTS 9101 Losses from adjustments on financial assets - in national currency 91010 Losses from adjustments on amounts due from and loans to financial sector - in national currency 91011 Losses from adjustments on amounts due from and loans to budget organizations - in national currency 91012 Losses from adjustments on settlements with international financial institutions - in national currency KT 91013 Losses from adjustments on loans to state-owned legal entities - in national currency KT 91015 Losses from adjustments on loans to non-state-owned legal entities - in national currency AMB 91016 Losses from adjustments on loans to individuals and entrepreneurs - in national currency 91019 Losses from adjustments on other loans - in national currency 9102 Losses from adjustments on financial assets - in foreign currency 91020 Losses from adjustments on amounts due from and loans to financial sector - in foreign currency 91021 Losses from adjustments on amounts due from and loans to budget organizations - in foreign currency 91022 Losses from adjustments on settlements with international financial institutions - in foreign currency KT 91023 Losses from adjustments on loans to state-owned legal entities, municipalities, and public organizations - in foreign currency KT 91025 Losses from adjustments on loans to non-state-owned legal entities - in foreign currency

AMB 91026 Losses from adjustments on loans to individuals and entrepreneurs - in foreign currency 91029 Losses from adjustments on other loans - in foreign currency 9103 Losses from adjustments on financial liabilities - in national currency 91030 Losses from adjustments on amounts due to financial sector in national currency 91031 Losses from adjustments on amounts due to budget organizations - in national currency 91032 Losses from adjustments on settlements with international financial institutions - in national currency KT 91033 Losses from adjustments on amounts due to state-owned legal entities, municipalities, and public organizations - in national currency 91034 Losses from adjustments on amounts of official agencies of foreign states in national currency KT 91035 Losses from adjustments on funds of non-state-owned legal entities - in national currency KT 91036 Losses from adjustments on amounts due to individuals and entrepreneurs - in national currency 91037 Losses from adjustments on debt securities issued – in national currency KT 91038 Losses from adjustments on subordinated debt liabilities - in national currency 91039 Losses from adjustments on other operations - in national currency 9104 Losses from adjustments on financial liabilities - in foreign currency 91040 Losses from adjustments on amounts due to financial sector - in foreign currency 91041 Losses from adjustments on amounts due to budget organizations - in foreign currency 91042 Losses from adjustments on settlements with international financial institutions - in foreign currency KT 91043 Losses from adjustments on amounts due to state-owned legal entities, municipalities, and public organizations - in foreign currency 91044 Losses from adjustments on amounts of official agencies of foreign states - in foreign currency KT 91045 Losses from adjustments on funds of non-state-owned legal entities - in foreign currency KT 91046 Losses from adjustments on amounts due to individuals and entrepreneurs - in foreign currency 91047 Losses from adjustments on debt securities issued – in foreign currency KT 91048 Losses from adjustments on subordinated debt liabilities - in foreign currency 91049 Losses from adjustments on other operations - in foreign currency 92 EXTRAORDINARY EXPENSES 9201 Extraordinary expenses - in national currency 92010 Extraordinary expenses - in national currency 9202 Extraordinary expenses - in foreign currency 92020 Extraordinary expenses - in foreign currency 93 PROFIT TAX EXPENSES 9301 Current profit tax expense - in national currency KT 93010 Current profit tax expense - in national currency

99 OFF-BALANCE SHEET ACCOUNTS CONTINGENT CLAIMS 9901 Unpaid charter capital KT 99010 Unpaid charter capital 9902 Underpaid portion of required reserves of credit institutions AMB 99020 Underpaid portion of required reserves of credit institutions 9903 Contingent claims on credit lines and loans issued under loan agreements signed 99030 Contingent claims on credit lines issued under loan agreements signed 99031 Contingent claims on loans issued under loan agreements signed 9904 Letters of credit 99040 Export letters of credit 9905 Guarantee letters received 99050 Guarantee letters received 9906 Contingent receivables on purchase/sale of securities 99060 Contingent receivables on purchase of government securities 99061 Contingent receivables on sale of government securities 99062 Contingent receivables on purchase of securities of financial sector 99063 Contingent receivables on sale of securities of financial sector 99068 Contingent receivables on purchase of securities of other sectors 99069 Contingent receivables on sale of securities of other sectors 9907 Contingent receivables on purchase/sale of foreign currency 99070 Contingent receivables on purchase of foreign currency under spot agreements 99071 Contingent receivables on sale of foreign currency under spot agreements 9908 Contingent receivables on derivative financial instruments 99080 Contingent receivables on purchase of financial assets under Forwards 99081 Contingent receivables on sale of financial assets under Forwards 99082 Contingent receivables on purchase of financial assets under Options 99083 Contingent receivables on sale of financial assets under Options 99084 Contingent receivables on purchase of financial assets under SWAPs 99085 Contingent receivables on sale of financial assets under SWAPs 99086 Contingent receivables on purchase of financial assets under Futures 99087 Contingent receivables on sale of financial assets under Futures 99088 Contingent receivables on purchase of financial assets under other operations 99089 Contingent receivables on sale of financial assets under other operations

9909 Contingent receivables on purchase/sale of other financial instruments 99090 Contingent receivables on purchase of other financial instruments 99091 Contingent receivables on sale of other financial instruments 9910 Other contingent claims 99100 Other contingent claims MEMORANDUM ACCOUNTS 9921 Money printed not issued in circulation AMB 99210 Banknotes printed not issued in circulation AMB 99211 Coins minted not issued in circulation AMB 99212 In transit printed/minted banknotes and coins not issued in circulation 9922 Unfit banknotes and coins to be destructed AMB 99220 Unfit banknotes to be destructed AMB 99221 Unfit coins to be destructed 9923 Securities issued by CBAR and credit institutions 99230 Securities issued by CBAR and credit institutions, not placed 99231 Securities issued and repurchased by CBAR and credit institutions 99232 Securities issued by CBAR and credit institutions, to be eliminated 9924 Assets pledged as collateral for borrowed funds 99240 Precious metals pledged as collateral for borrowed funds 99241 Securities pledged as collateral for borrowed funds 99242 Movable property pledged as collateral for borrowed funds 99243 Real estate pledged as collateral for borrowed funds 99249 Other types of collateral pledged for borrowed funds 9927 Payment transactions and documents 99270 Payment documents waiting for acceptance 99271 Overdue payment documents 99279 Other payment transactions and documents 9928 Other documents and valuables 99280 Other documents and valuables accepted to send for encashment 99281 Other documents and valuables accepted for encashment 99282 Other documents and valuables sent for encashment 99283 Other documents and valuables accepted for expertise 99284 Other documents and valuables in custody 99285 Other documents and valuables in transit 99286 Prenumbered documents KT 99287 Payment cards 99289 Other documents and valuables 9929 Written off interest on loans with ‘non-interest-bearing’ status

99290 Written off interest on loans to financial sector with ‘non-interest-bearing’ status 99291 Written off interest on loans to budget institutions and state funds with ‘non-interest-bearing’ status KT 99292 Written off interest on loans to state-owned legal entities with ‘non-interest-bearing’ status KT 99293 Written off interest on loans to non-state-owned legal entities with ‘non-interest-bearing’ status 99294 Written off interest on loans to individuals and entrepreneurs with ‘non-interest-bearing’ status 99299 Written off interest on other loans with ‘non-interest-bearing’ status 9930 Loss loans written off 99300 Principal amount written off 99301 Loss interest written off 99309 Other loss loans written off 9931 Assets let on operational lease 99310 Assets let on operational lease 9932 Assets let on leasing agreements 99320 Assets let on leasing agreements 9933 Low-value items and publications 99330 Inventory and components 99331 Materials 99332 Spare parts 99333 Books and other publications 99339 Other low-value and perishable items 9939 Other memorandum accounts 99390 Other memorandum accounts OFF-BALANCE SHEET CONTRA ACCOUNTS 9949 Off-balance sheet contra accounts for liabilities 99490 Off-balance sheet contra accounts for liabilities CONTINGENCIES/COMMITMENTS 9951 Commitments on capital investments 99510 Commitments on capital investments 9952 Underpaid portion of required reserves of credit organizations KT 99520 Underpaid portion of required reserves of credit organizations 9953 Commitments on credit lines and loans issued under loan agreements signed 99530 Commitments on credit lines under loan agreements signed 99531 Commitments on loans issued under loan agreements signed 9954 Letters of credit 99540 Export letters of credit 9955 Guarantee letters issued

99550 Guarantee letters issued 9956 Commitments on purchase/sale of securities 99560 Commitments on purchase of government securities 99561 Commitments on sale of government securities 99562 Commitments on purchase of securities of financial sector 99563 Commitments on sale of securities of financial sector 99568 Commitments on purchase of securities of other sectors 99569 Commitments on sale of securities of other sectors 9957 Commitments on purchase/sale of foreign currency 99570 Commitments on sale of foreign currency under spot agreements 99571 Commitments on purchase of foreign currency under spot agreements 9958 Commitments on derivatives 99580 Commitments on purchase of financial instruments under Forwards 99581 Commitments on sale of financial instruments under Forwards 99582 Commitments on purchase of financial instruments under Options 99583 Commitments on sale of financial instruments under Options 99584 Commitments on purchase of financial instruments under SWAPs 99585 Commitments on sale of financial instruments under SWAPs 99586 Commitments on purchase of financial instruments under Futures 99587 Commitments on sale of financial instruments under Futures 99588 Commitments on purchase of other derivatives 99589 Commitments on sale of other derivatives 9959 Commitments on purchase/sale of other financial instruments 99590 Commitments on purchase of other financial instruments 99591 Commitments on sale of other financial instruments 9960 Other commitments 99600 Other commitments MEMO ACCOUNTS 9973 Securities issued by other organizations 99730 Securities issued by other organizations held for resale 99731 Securities issued by other organizations in custody 99732 Securities issued by other organizations to be eliminated 9974 Assets accepted as collateral for loans and advances issued 99740 Precious metals accepted as collateral for loans and advances issued

99741 Securities accepted as collateral for loans and advances issued 99742 Movable property accepted as collateral for loans and advances issued 99743 Real estate accepted as collateral for loans and advances issued 99749 Other collateral accepted for loans and advances issued 9975 Precious metals in custody 99750 Gold in custody 99751 Other precious metals in custody 99752 Gold and other precious metals in transit in custody 9978 Other documents and valuables 99784 Other documents and valuables in custody 99789 Other documents and valuables 9981 Assets taken on operational lease 99810 Assets taken on operational lease 9982 Assets taken on leasing agreements 99820 Assets taken on leasing agreements 9989 Other memo accounts 99890 Other memo accounts OFF-BALANCE SHEET CONTRA ACCOUNT 9999 Off-balance sheet contra account for assets 99990 Off-balance sheet contra account for assets METHODOLOGICAL INSTRUCTIONS ON APPLICATION OF THE CHARTER OF ACCOUNTS OF THE BANKING SYSTEM OF THE REPUBLIC OF AZERBAIJAN ASSETS CLASS 10 Cash, other payment facilities and affined precious metals Purpose: The accounts reflected in this class are used for accounting of cash, other payment facilities and affined precious metals. Initial recognition: Cash and other payment facilities are recognized at nominal value, while affined precious metals are recognized at fair value. Valuation: Affined precious metals are revalued regularly, and results of revaluation are recognized in income statement. Derecognition: Cash and other payment facilities are derecognized when they are paid out, while affined precious metals are derecognized when they are sold and written off. Group 1001 Cash - in national currency Group 1002 Cash - in foreign currency

Group 1003 Cash and other payment facilities in transit - in national currency Group 1004 Cash and other payment facilities in transit - in foreign currency Group 1005 Cash in exchange offices - in national currency Group 1006 Cash in exchange offices - in foreign currency Group 1007 Cash in payment terminals - in national currency Group 1008 Cash in payment terminals - in foreign currency Group 1009 Traveler cheques - in national currency Group 1010 Traveler cheques - in foreign currency Group 1011 Commemorative Coins - in national currency Group 1020 Affined precious metals - in precious metals Group 1021 Affined precious metals in transit - in precious metals 10010/10020 (asset) – These accounts are used for accounting of cash held in cash offices. Cash amount received to cash office is recorded on the debit side. Cash amount paid out from cash office is recorded on the credit side. 10030/10040 (asset) – These accounts are used for accounting of cash and other payment facilities in transit between the bank, its branches, and divisions. Amount of cash and other payment facilities is recorded on the debit side. Amount of cash and other payment facilities received under purpose and recoverable in corresponding and other accounts is recorded on the credit side. 10050/10060 (asset) – These accounts are used for accounting of cash in exchange offices. Amount of cash sent to exchange offices is recorded on the debit side. Amount of cash returned from exchange offices is recorded on the credit side. 10070/10079/10080/10089 (asset) – These accounts are used for accounting of cash in payment terminals (ATMs and other payment terminals). Amount of cash placed to and cash-in to payment terminals are recorded on the debit side. Amount of cash withdrawn from payment terminals are recorded on the credit side. 10090/10100 (asset) – These accounts are used for accounting of traveler cheques. Value of traveler cheques received is recorded on the debit side Value of traveler cheques paid out is recorded on the credit side. 10110 (asset) – This account is used for accounting of commemorative coins of the Republic of Azerbaijan. Value of received commemorative coins is recorded on the debit side. Value of paid out commemorative coins is recorded on the credit side. 10200/10209 (asset) – These accounts are used for accounting of affinated gold and other precious metals. Value of gold and other precious metals received is recorded on the debit side. Value of affinated gold and other precious metals paid out is recorded on the credit side. 10210/10219 (asset) – These accounts are used for accounting of affinated gold and other precious metals in transit. Value of affinated gold and other precious metals in transit is recorded on the debit side. Value of affinated gold and other precious metals received on purpose, recovered to correspondent and other accounts is recorded on the credit side.

CLASS 11 Settlements with the Central Bank of the Republic of Azerbaijan (CBA) Purpose: Accounts in this class are used for accounting of settlements with the CBA. Initial recognition: Settlements with the CBA are recognized at fair value. Valuation: Settlements with the CBA are measured at amortized cost using the effective interest rate. Derecognition: Amounts on settlements with the CBA are derecognized when liabilities are met and repaid under contractual terms and conditions. Group 1101 Correspondent accounts ‘Nostro’ with CBA - in national currency Group 1102 Correspondent accounts ‘Nostro’ with CBA - in foreign currency Group 1103 Correspondent accounts ‘Nostro’ with CBA - in precious metals 110X0 asset) – These accounts are used for accounting of funds with «nostro» correspondent accounts with the CBA. Amounts credited to nostro correspondent accounts with the CBA are recorded on the debit side. Amounts debited from nostro correspondent accounts with the CBA are recorded on the credit side. 110X1 (asset) – These accounts are used for accounting of funds blocked on nostro correspondent accounts with CBA. Amounts credited to blocked nostro accounts with CBA are recorded on the debit side. Amounts debited from blocked nostro accounts with CBA are recorded on the credit side. 110X2 (asset) – These accounts are used for accounting of accrued interest receivables on nostro corresponding accounts with the CBA. Accrued interest receivables recognized on nostro corresponding accounts with the CBA are recorded on the debit side. Interest amounts received on nostro correspondent accounts with CBA are recorded on the credit side. Group 1111 Short-term deposits placed with CBA - in national currency Group 1112 Short-term deposits placed with the CBA - in foreign currency Group 1113 Short-term deposits placed with the CBA - in precious metals Group 1121 Long-term deposits placed with the CBA - in national currency Group 1122 Long-term deposits placed with the CBA - in foreign currency Group 1123 Long-term deposits placed with the CBA - in precious metals 111X0/112X0 (asset) - These accounts are used for accounting of short/long term deposits placed with CBA. Number of deposits placed with the CBA are recorded on the debit side. Amounts returned on deposits placed with the CBA are recorded on the credit side. 111X2/112X2 (asset) - These accounts are used for accounting of accrued interest receivables on short/long term deposits placed with the CBA. Interest receivable amounts recognized in income accounts on deposits placed with the CBA are recorded on the debit side. Interest amounts received on deposits placed with the CBA are recorded on the credit side. Group 1171 Reverse REPO agreements with CBA - in national currency

Group 1172 Reverse REPO agreements with CBA - in foreign currency 117X0 (asset) - These accounts are used for accounting of reverse REPO agreements with the CBA. Amounts of transactions on reverse REPO agreements with CBA as of opening date are recorded on the debit side. Amounts written off with respect to closing and cancellation of reverse REPO agreements with CBA are recorded on the credit side. 117X2 (asset) - These accounts are used for accounting of accrued interest receivables on reverse REPO agreements with CBA. Interest receivables recognized in income accounts on reverse REPO agreements are recorded on the debit side. Interest amounts received on reverse REPO agreements are recorded on the credit side. Group 1196 Adjustments on funds placed with the CBA- in national currency Group 1197 Adjustments on funds placed with the CBA- in foreign currency Group 1198 Adjustments on funds placed with the CBA- in precious metals 11960/11970/11980 (asset) - These accounts are used for accounting of positive adjustments on identification of amortized cost of funds placed with the CBA and positive adjustments resulting from the difference between contractual interest rates and market rates on similar financial instruments. Amount of positive adjustments on funds placed with the CBA are recorded on the debit side. Amortized amount of positive adjustments on funds placed with the CBA and outstanding amount written off on positive adjustments during derecognition of funds are recorded on the credit side. 11961/11971/11981 (contra asset) - These accounts are used for accounting of negative adjustments on identification of amortized cost of funds placed with the CBA and negative adjustments resulting from the difference between contractual interest rates and market rates on similar financial instruments. Amortized amount of negative adjustments on funds placed with the CBA and outstanding amount written off on negative adjustments during derecognition of funds are recorded on the debit side. Amount of negative adjustments on funds placed with the CBA are recorded on the credit side. CLASS 12 Securities at fair value through profit and loss Initial recognition: Securities at fair value through profit and loss are recognized at fair value. Expenses directly related to operations are recognized in expenses. Valuation: Securities at fair value through profit and loss are revalued regularly and results of revaluation are included to income statement. Derecognition: When securities at fair value through profit and loss are sold, they are derecognized when they are transferred to other categories on securities and written off as per the IFRS. Group 1201 Government securities at fair value through profit or loss -in national currency Group 1202 Government securities at fair value through profit or loss -in foreign currency Group 1203 Securities of resident financial sector at fair value through profit or loss - in national currency Group 1204 Securities of resident financial sector at fair value through profit or loss - in foreign currency

Group 1205 Securities of non-resident financial sector at fair value through profit or loss - in national currency Group 1206 Securities of non-resident financial sector at fair value through profit or loss - in foreign currency Group 1207 Securities of resident other sectors at fair value through profit or loss - in national currency Group 1208 Securities of resident other sectors at fair value through profit or loss - in foreign currency Group 1209 Securities of non-resident other sectors at fair value through profit or loss - in national currency Group 1210 Securities of non-resident other sectors at fair value through profit or loss - in foreign currency 120X0/12100 (asset) - These accounts are used for accounting of government securities, securities of resident/non￾resident financial sector and other sectors at fair value through profit and loss. Value of securities at fair value through profit or loss are recorded on the debit side. Value of securities sold, pledged, categorized as overdue debt accounts, transferred to other categories on securities as per the IFRS and written off are recorded on the credit side. 120X1/12101(asset) - These accounts are used for accounting of government securities, securities of resident/non￾resident financial sector and other sectors at fair value through profit or loss pledged. Value of securities at fair value through profit or loss pledged are recorded on the debit side. Value of recovered and written off securities at fair value through profit or loss are recorded on the credit side. 120X2/12102 (asset) - These accounts are used for accounting of accrued interest/coupon on government securities, securities of non-resident financial sector and other sectors at fair value through profit or loss. Amounts of interest/coupon receivables recognized in securities at fair value through profit or loss are recorded on the debit side. Amounts of interest/coupon amounts received, recognized as overdue debts, transferred to other categories on securities as per the IFRS and written off on securities at fair value through profit or loss are recorded on the credit side. 120X3/12103 (asset/contra asset) - These accounts are used for accounting of revaluation on government securities, securities of resident/non-resident financial sector and other sectors at fair value through profit or loss. Amounts of increase in the value of securities at fair value through profit or loss, negative outstanding amounts on securities transferred to other categories on securities as per the IFTS and written off on revaluation during derecognition are recorded on the debit side. Amounts of decrease in the value of securities at fair value through profit or loss, positive outstanding amounts on securities transferred to other categories on securities as per the IFTS and written off on revaluation during derecognition are recorded on the credit side. 120X8/12108 (asset) - These accounts are used for accounting of overdue debts on government securities, securities of resident/non-resident financial sector and other sectors at fair value through profit or loss. Amounts of overdue debts on securities at fair value through profit or loss are recorded on the debit side.

Amounts of overdue debts received or written off on securities at fair value through profit or loss are recorded on the credit side. Group 1251 Securities at fair value through profit or loss to be purchased under regular way deals - in national currency Group 1252 Securities at fair value through profit or loss to be purchased under regular way deals - in foreign currency Group 1253 Securities at fair value through profit or loss sold under regular way deals - in national currency Group 1254 Securities at fair value through profit or loss sold under regular way deals - in foreign currency Accounts in these groups are used by banks that have adopted the method (accounting policy) of recognizing transactions on securities as of the day of the contract, for keeping records of securities from the date of conclusion of the transaction to the settlement date. 12510/12520 (asset) - These accounts are used for accounting of government securities, securities of resident/non￾resident financial sector and other sectors at fair value through profit or loss purchased, unpaid under regular deals, Value of securities at fair value through profit or loss purchased, unpaid are recorded on the debit side. Value of securities at fair value through profit or loss included to accounts 120X0/12100 as of the settlement date are recorded on the credit side. 12513/12523 (asset/contra asset) - These accounts are used for accounting of revaluation of government securities, securities of resident/non-resident financial sector and other sectors purchased, unpaid under regular deals. Amounts of increase in the value of securities at fair value through profit or loss purchased unpaid under regular deals and negative outstanding amounts included to accounts 120X3/12103 on revaluation as of the settlement date are recorded on the debit side. Amounts of decrease in the value of securities at fair value through profit or loss purchased unpaid under regular deals and positive outstanding amounts included to accounts 120X3/12103 on revaluation as of the settlement date are recorded on the credit side. 12530/12540 (asset) - These accounts are used for accounting of government securities, securities of resident/non￾resident financial sector and other sectors sold, unpaid under regular deals. Outstanding amounts on revaluation of securities sold unpaid under regular deals, interest/coupon receivables, value of securities at fair value through profit or loss considering gain and loss amounts on sale are recorded on the debit side. Amounts from sale of securities at fair value through profit or loss less amounts recognized in accounts 12532/12542 are recorded on the credit side. 12532/12542 (asset) - These accounts are used for accounting of accrued interest/coupon receivables on government securities, securities of resident/non-resident financial sector and other sectors sold unpaid under regular deals. Interest/coupon receivables recognized in gains accounts on securities at fair value through profit or loss sold unpaid under regular deals are recorded on the debit side. Interest/coupon amounts received on securities sold unpaid under regular deals at fair value through profit

or loss are recorded on the credit side. CLASS 13 Securities available for sale Purpose: Accounts in this class are used for accounting of securities available for sale. Initial recognition: Securities available for sale are recognized at fair value by adding costs directly related to transactions (broker fee, stock exchange commission, etc.). Valuation: Securities available for sale are revalued regularly and results of valuation are recognized in capital accounts. In case of unbiased proofs on depreciation related to changes in fair value of securities available for sale, results of negative revaluation on these securities are recorded in depreciation loss. Derecognition: Securities available for sale are derecognized when they are sold, transferred to other categories as per the IFRS and written off. Group 1301 Government securities available for sale - in national currency Group 1302 Government securities available for sale - in foreign currency Group 1303 Securities of resident financial sector available for sale - in national currency Group 1304 Securities of resident financial sector available for sale - in foreign currency Group 1305 Group 1306 Securities of non-resident financial sector available for sale - in national currency Securities of non-resident financial sector available for sale - in foreign currency Group 1307 Securities of resident other sectors available for sale - in national currency Group 1308 Securities of resident other sectors available for sale - in foreign currency Group 1309 Securities of non-resident other sectors available for sale - in national currency Group 1310 Securities of non-resident other sectors available for sale - in foreign currency 130X0/13100 (asset) - These accounts are used for accounting of government securities, securities of resident/non￾resident financial sector and other sectors available for sale. Value of securities available for sale is recorded on the debit side. Value of securities available for sale sold, pledged, categorized as overdue debts, transferred to other categories on securities as per the IFRS and written off is recorded on the credit side. 130X1/13101 (asset) - These accounts are used for accounting of government securities, securities of resident/non￾resident financial sector and other sectors available for sale pledged. Value of securities available for sale pledged is recorded on the debit side. Value of securities available for sale returned from pledge and written off is recorded on the credit side. 130X2/13102 (asset) - These accounts are used for accounting of accrued interest/coupon receivables on government securities, securities of resident/non-resident financial sector and other sectors available for sale. Interest/coupon amounts recognized in gain accounts on securities available for sale are recorded on the debit side. Interest/coupon amounts received on securities available for sale, included to overdue debt accounts, transferred to other categories on securities as per the IFRS and written off are recorded on the credit side. 130X3/13103 (asset/contra asset) - These accounts are used for accounting of revaluation on government securities, securities of resident/non-resident financial sector and other sectors available for sale. Amounts of increase in the value of securities available for sale, referred to accounts 130X6/13106, transferred to other categories on securities as per the IFRS and negative balance amounts written on revaluation during derecognition are recorded on the debit side.

Amounts of decrease in the value of securities available for sale, referred to accounts 130X6/13106, transferred to other categories on securities as per the IFRS and positive balance amounts written on revaluation during derecognition are recorded on the credit side. 130X6/13106 (contra asset) - These accounts are used for accounting of depreciation on government securities, securities of resident/non-resident financial sector and other sectors available for sale. Recovery of depreciation amount recognized at previous periods due to appreciation of securities available for sale and balance amounts written off on depreciation during derecognition are recorded on the debit side. Depreciation amounts recognized in loss accounts on securities available for sale are recorded on the credit side. 130X8/13108 (asset) - These accounts are used for accounting of overdue debts on government securities, securities of resident/non-resident financial sector and other sectors available for sale. Amounts of overdue debts on securities available for sale are recorded on the debit side. Amounts of overdue debts received and written off from balance on securities available for sale are recorded on the credit side. Group 1351 Securities available for sale to be bought under regular way deals - in national currency Group 1352 Securities available for sale to be bought under regular way deals - in foreign currency Group 1353 Securities available for sale sold under regular way deals - in national currency Group 1354 Securities available for sale sold under regular way deals - in foreign currency Accounts in these groups are used by banks that have adopted the method (accounting policy) of recognizing transactions on securities on the day of the transaction, for keeping records of securities from the date of the transaction to the settlement date. 13510/13520 (asset) - These accounts are used for accounting of government securities, securities of resident/non￾resident financial sector and other sectors available for sale purchased unpaid under regular deals. Value of securities available for sale bought unpaid under regular deals are recorded on the debit side. Value of securities available for sale in 130X0/13100 as of settlement date are recorded on the credit side. 13513/13523 (asset/contra asset) - These accounts are used for accounting of revaluation on government securities, securities of resident/non-resident financial sector and other sectors bought unpaid under regular deals. Amounts of increase in the value of securities available for sales bought unpaid under regular deals, negative balance amounts on depreciation in 13516/13526 and referred to 130X3/13103 on revaluation as of the settlement date are recorded on the debit side. Amounts of decrease in value of securities available for sales bought unpaid under regular deals and positive balances in 130X3/13103 on revaluation as of settlement date are recorded on the credit side. 13516/13526 (asset) - These accounts are used for accounting of depreciation on government securities, securities of resident/non-resident financial sector and other sectors available for sale purchased unpaid under regular deals. Recovery of depreciation amount recognized at previous periods due to increase in the value of securities available for sale purchased unpaid under regular deals and balance amounts referred to 130X6/13106 as of the settlement date are recorded on the debit side.

Depreciation amounts recognized in loss accounts on securities available for sale purchased unpaid under regular deals are recorded on the credit side. 13530/13540 (asset) - These accounts are used for accounting of government securities, securities of resident/non￾resident financial sector and other sectors sold unpaid under regular deals. Value of securities available for sale is recorded on the debit side taking into account revaluation of securities sold unpaid under regular deals and balance amounts on depreciation, interest/coupon receivables, gain and loss amounts on sale. Amounts from sale of securities available for sale less amounts recognized in 13532/13542 are recorded on the credit side. 13532/13542 (asset) - These accounts are used for accounting of accrued interest/coupon on government securities, securities of resident/non-resident financial sector available for sale sold unpaid under regular deals. Interest/coupon receivables recognized in gains accounts on securities available for sale sold unpaid under regular deals are recorded on the debit side. Interest/coupon amounts received on securities available for sale sold unpaid under regular deals are recorded on the credit side. CLASS 14 Securities held to maturity Purpose: Accounts in this class are used for accounting of securities held to maturity. Initial recognition: Securities held to maturity are recognized at fair value by adding costs directly related to transactions (broker fees, stock exchange commissions, etc.). Valuation: Securities held to maturity are measured at amortized cost. Amounts on amortization of securities held to maturity are recognized in profit or loss accounts. Securities held to maturity are revalued with respect to depreciation regularly and relevant reserves are created. Derecognition: Securities held to maturity are derecognized when they are filly paid, recovered, transferred to other categories on securities as per the IFRS and written off from balance. Group 1401 Government securities held to maturity - in national currency Group 1402 Government securities held to maturity - in foreign currency Group 1403 Securities held to maturity of resident financial sector - in national currency Group 1404 Securities held to maturity of resident financial sector - in foreign currency Group 1405 Securities held to maturity of non-resident financial sector - in national currency Group 1406 Securities held to maturity of non-resident financial sector - in foreign currency Group 1407 Securities held to maturity of resident other sectors - in national currency Group 1408 Securities held to maturity of resident other sectors - in foreign currency Group 1409 Securities held to maturity of non-resident other sectors - in national currency Group 1410 Securities held to maturity of non-resident other sectors - in foreign currency 140X0/14100 (asset) - These accounts are used for accounting of government securities, securities of resident/non￾resident financial sector and other sectors held to maturity. Value of securities held to maturity is recorded on the debit side. Value of securities held to maturity fully paid, recovered, pledged, referred to overdue debt accounts, decategorized as per the IFRS and written off is recorded on the credit side.

140X1/14101 (asset) - These accounts are used for accounting of government securities, securities of resident/non￾resident financial sector and other sectors held to maturity pledged. Value of securities held to maturity pledged is recorded on the debit side. Value of securities held to maturity returned from pledged and written off is recorded on the credit side. 140X2/14102 (asset) - These accounts are used for accounting of accrued interest/coupon receivables of government securities, securities of resident/non-resident financial sector and other sectors held to maturity. Interest/coupon receivables recognized in gains accounts on securities held to maturity are recorded on the debit side. Interest/coupon amounts received on securities held to maturity, referred to overdue debt accounts, decategorized as per the IFRS and written off are recorded on the credit side. 140X4/14104 (contra asset) - These accounts are used for accounting of discount of government securities, securities of resident/non-resident financial sector and other sectors held to maturity. Amortized amount of discount on securities held to maturity is recorded on the debit side. Amount of discount on securities held to maturity is recorded on the credit side. 140X5/14105 (asset) - These accounts are used for accounting of premium (amount of fair value in excess of fair value) of government securities, securities of resident/non-resident financial sector and other sectors held to maturity. Premium amount on securities held to maturity is recorded on the debit side. Amortized amount of premium on securities held to maturity is recorded on the credit side. 140X8/14108 (asset) - These accounts are used for accounting of overdue debts on government securities, securities of resident/non-resident financial sector and other sectors held to maturity. Overdue debt amounts on securities held to maturity are recorded on the debit side. Overdue debt amounts received and written off on securities held to maturity are recorded on the credit side. Group 1451 Securities held to maturity to be purchased under regular way deals - in national currency Group 1452 Securities held to maturity to be purchased under regular way deals - in foreign currency Accounts in these groups are used by banks that have adopted the method (accounting policy) of recognizing transactions on securities on the day of the transactions, for keeping records of securities from the date of conclusion of the transaction to the settlement date. 14510/14520 (asset) - These accounts are used for accounting of government securities, securities of resident/non￾resident financial sector and other sectors purchased unpaid under regular deals held to maturity. Value of securities held to maturity purchased unpaid under regular deals are recorded on the debit side. Value of securities held to maturity referred to 140X0/14100 as of the settlement date are recorded on the credit side. 14514/14524 (contra asset) - These accounts are used for accounting of discount (amount of nominal value in excess of fair value) of government securities, securities of resident/non-resident financial sector and other sectors purchased unpaid under regular deals held to maturity. Discount amount on securities held to maturity referred to 140X4/14104 as of the settlement date are recorded on the debit side.

Discount amount of securities held to maturity purchased unpaid under regular deals are recorded on the credit side. 14515/14525 (asset) - These accounts are used for accounting premium (amount of fair value in excess of nominal value) of government securities, securities of resident/non-resident financial sector and other sectors purchased unpaid under regular deals held to maturity. Premium amount on securities held to maturity purchased unpaid under regular deals are recorded on the debit side. Premium on securities held to maturity referred to 140X5/14105 as of the settlement date are recorded on the credit side. Group 1491 Impairment allowance on securities held to maturity - in national currency 1491X (contra asset) – Accounts in this group are used for accounting of impairment allowances on government securities, securities of resident/non-resident financial sector and other sectors held to maturity. Amount of impairment allowances recovered and written off on securities held to maturity is recorded on the debit side. Amount of impairment allowances on securities held to maturity is recorded on the credit side. CLASS 15 Funds placed with and loans to the financial sector Purpose: Accounts in this class are used for accounting of funds placed with and loans to financial sector. Initial recognition: Funds placed with and loans to financial sector are recognized at fair value. Valuation: Funds placed with and loans to financial sector are measured at amortized cost using the effective interest rate method. Funds placed with and loans to the financial sector are revalued with respect to depreciation regularly and relevant reserves are created. Derecognition: Funds placed with and loans to the financial sector are derecognized when they are returned, liabilities are met under contractual conditions, documented as other debt instruments as per the IFRS and written off. Group 1501 «Nostro» correspondent accounts with banks - in national currency Group 1502 «Nostro» correspondent accounts with banks - in foreign currency Group 1503 «Nostro» correspondent accounts with banks - in precious metals Group 1504 «Nostro» correspondent accounts with foreign central/national banks - in foreign currency Group 1505 «Nostro» correspondent accounts with foreign central/national banks - in precious metals 150X0/150X5 (asset) - These accounts are used for accounting of funds with accounts of resident and non-resident banks and foreign central/national banks. Amounts inflown to «nostro» correspondent accounts are recorded on the debit side. Amounts outflown from «nostro» correspondent accounts and written off the balance sheet are recorded on the credit side. 150X1/150X6 (asset) - These accounts are used for accounting of funds blocked on nostro correspondent accounts of resident/non-resident banks and foreign central/national banks.

Funds inflown to nostro correspondent accounts blocked are recorded on the debit side. Funds outflown from nostro correspondent accounts and written off are recorded on the credit side. 150X2/150X7 (asset) - These accounts are used for accounting of accrued interest receivables on nostro correspondent accounts with resident/non-resident banks and foreign central/national banks. Interest receivables recognized in gains accounts on nostro correspondent accounts are recognized on the debit side. Interest received on nostro correspondent accounts and written off is recorded on the credit side. Group 1506 Current accounts of non-bank credit institutions in overdraft - in national currency Group 1507 Current accounts of non-bank credit institutions in overdraft - in foreign currency Group 1508 Current accounts of non-bank credit institutions in overdraft - in precious metals Group 1509 Current accounts of other financial institutions in overdrafts - in national currency Group 1510 Current accounts of other financial institutions in overdrafts - in foreign currency Group 1511 Current accounts of other financial institutions in overdrafts - in precious metals Group 1512 Overdraft on «loro» correspondent accounts of banks - in national currency Group 1513 Overdraft on «loro» correspondent accounts of banks - in foreign currency Group 1514 Overdraft on «loro» correspondent accounts of banks - in precious metals Group 1515 Correspondent accounts ‘Loro’ of foreign central/national banks in overdraft - in foreign currency Group 1516 Correspondent accounts ‘Loro’ of foreign central/national banks in overdraft - in precious metals 150X0/150X5/151X0/151X5 (asset) - These accounts are used for accounting of overdrafts of corresponding accounts of resident/non-resident banks and foreign central/national banks, current accounts of resident/non￾resident non-bank credit institutions and other financial institutions. Amount of overdrafts on financial sector accounts is recorded on the debit side. Amounts received for payment of overdrafts on financial sector accounts, referred to overdue principal debts, documented as other debt instruments and written off are recorded on the credit side. 150X2/150X7/151X2/151X7 (asset) - These accounts are used for accounting of accrued interest receivables on overdrafts of correspondent accounts of resident/non-resident banks and foreign central/national banks, current accounts of resident/non-resident non-bank credit institutions and other financial institutions. Interest receivables recognized in gains accounts on financial sector overdrafts are recorded on the debit side Interest amounts received on financial sector overdrafts, referred to overdue interest debt accounts, documented as other debt instruments and written off are recorded on the credit side. 150X3/150X8/151X3/151X8 (asset) - These accounts are used for accounting of overdue principal debt on overdrafts of correspondent accounts of resident/non-resident banks and foreign central/national banks, current accounts of resident/non-resident non-bank credit institutions and other financial institutions. Amounts of overdue principal debts on financial sector overdrafts are recorded on the debit side. Amount of overdue principal debts received on financial sector overdrafts, documented as other debt instruments, and written off are recorded on the credit side.

150X4/150X9/151X4/151X9 (asset) - These accounts are used for accounting of overdue interest debt on overdrafts of correspondent accounts of resident/non-resident banks and foreign central/national banks, current accounts of resident/non-resident non-bank credit institutions and other financial institutions. Amount of overdue interest debts on financial sector overdrafts are recorded on the debit side. Amount of overdue interest debts received on financial sector overdrafts, documented as other debt instruments, and written off are recorded on the credit side. Group 1521 Short-term deposits placed with banks - in national currency Group 1522 Short-term deposits placed with banks - in foreign currency Group 1523 Short-term deposits placed with banks - in precious metals Group 1524 Short-term deposits placed with foreign central/national banks - in foreign currency Group 1525 Short-term deposits placed with foreign central/national banks - in precious metals Group 1529 Short-term deposits placed with other financial institutions - in national currency Group 1530 Short-term deposits placed with other financial institutions - in foreign currency Group 1543 Long-term deposits placed with banks - in national currency Group 1544 Long-term deposits placed with banks - in foreign currency Group 1545 Long-term deposits placed with banks - in precious metals Group 1546 Long-term deposits placed with foreign central/national banks - in foreign currency Group 1547 Long-term deposits placed with foreign central/national banks - in precious metals Group 1551 Long-term deposits placed with other financial institutions - in national currency Group 1552 Long-term deposits placed with other financial institutions - in foreign currency 152X0/152X5/153X0/153X5/154X0/154X5/155X0/155X5 (asset) - These accounts are used for accounting of short-/long-term deposits placed with resident/non-resident banks, foreign central/national banks, and non￾resident other financial institutions. Amount of deposits placed with financial sector is recorded on the debit side. Amounts returned on deposits placed with financial sector, referred to overdue principal debts and written off are recorded on the credit side. 152X2/152X7/153X2/153X7/154X2/154X7/155X2/155X7 (asset) - These accounts are used for accounting of accrued interest receivables on short/long-term deposits placed with resident/non-resident banks, foreign central/national banks, and non-resident other financial institutions. Interest receivables recognized in gains accounts on deposits placed with financial sector are placed on the debit side. Amounts of interest received on deposits placed with financial sector, referred to overdue interest debts and written off are recorded on the credit side. 152X3/152X8/153X3/153X8/154X3/154X8/155X3/155X8 (asset) - These accounts are used for accounting of overdue principal debt on short/long-term deposits placed with resident/non-resident banks, foreign central/national banks, and non-resident other financial institutions. Amounts of overdue principal debts on deposits placed with financial sector are recorded on the debit side. Amount of overdue principal debts received on deposits placed with financial sector and written off is recorded on the credit side. 152X4/152X9/153X4/153X9/154X4/154X9/155X4/155X9 (asset) - These accounts are used for accounting of overdue interest debt on short/long-term deposits placed with resident/non-resident banks, foreign

central/national banks, and non-resident other financial institutions. Amounts of overdue interest debts on deposits placed with financial sector are recorded on the debit side. Amount of overdue interest debts received on deposits placed with financial sector and written off is recorded on the credit side. Group 1532 Short-term loans to banks - in national currency Group 1533 Short-term loans to banks - in foreign currency Group 1534 Short-term loans to banks- in precious metals Group 1535 Short-term loans to foreign central/national banks - in foreign currency Group 1536 Short-term loans to foreign central/national banks - in precious metals Group 1537 Short-term loans to non-bank credit institutions - in national currency Group 1538 Short-term loans to non-bank credit institutions - in foreign currency Group 1539 Short-term loans to non-bank credit institutions - in precious metals Group 1540 Short-term loans to other financial institutions - in national currency Group 1541 Short-term loans to other financial institutions - in foreign currency Group 1542 Short-term loans to other financial institutions - in precious metals Group 1554 Long-term loans to banks - in national currency Group 1555 Long-term loans to banks - in foreign currency Group 1556 Long-term loans to banks - in precious metals Group 1557 Long-term loans to foreign central/national banks - in foreign currency Group 1558 Long-term loans to foreign central/national banks - in precious metals Group 1559 Long-term loans to non-bank credit institutions - in national currency Group 1560 Long-term loans to non-bank credit institutions - in foreign currency Group 1561 Long-term loans to non-bank credit institutions - in precious metals Group 1562 Long-term loans to other financial institutions - in national currency Group 1563 Long-term loans to other financial institutions - in foreign currency Group 1564 Long-term loans to other financial institutions - in precious metals 153X0/153X5/154X0/154X5/155X0/155X5/156X0/156X5 (asset) - These accounts are used for accounting of short-/long-term loans to resident/non-resident banks, foreign central/national banks, resident/non-resident NBCIs and other financial institutions. Amount of loans to the financial sector is recorded on the debit side. Amounts returned on loans to the financial sector, referred to overdue principal debt accounts, documented as other debt instrument and written off are recorded on the credit side. 153X2/153X7/154X2/154X7/155X2/155X7/156X2/156X7 (asset) - These accounts are used for accounting of accrued interest receivables on short-/long-term loans to resident/non-resident banks, foreign central/national banks, resident/non-resident NBCIs and other financial institutions. Interest receivables recognized in gains accounts on loans to the financial sector are recorded on the debit side.

Interest amounts received on loans to the financial sector, referred to overdue interest debt, documented as other debt instruments and written off are recorded on the credit side. 153X3/153X8/154X3/154X8/155X3/155X8/156X3/156X8 (asset) - These accounts are used for accounting of overdue principal on short-/long-term loans to resident/non-resident banks, foreign central/national banks, resident/non-resident NBCIs and other financial institutions. Amount of overdue principal on loans to financial sector is recorded on the debit side. Amount of principal debt received on loans to the financial sector, documented as other debt instruments and written off is recorded on the credit side. 153X4/153X9/154X4/154X9/155X4/155X9/156X4/156X9 (asset) - These accounts are used for accounting of overdue interest debt on short-/long-term loans to resident/non-resident banks, foreign central/national banks, resident/non-resident NBCIs and other financial institutions. Amount of overdue interest debt on loans to the financial sector is recorded on the debit side. Amount of interest debt received on loans to the financial sector, documented as other debt instruments and written off is recorded on the credit side. Group 1571 Reverse REPO agreements with banks - in national currency Group 1572 Reverse REPO agreements with banks - in foreign currency Group 1574 Reverse REPO agreements with foreign central/national banks-in foreign currency Group 1575 Reverse REPO agreements with NBCIs - in national currency Group 1576 Reverse REPO agreements with NBCIs - in foreign currency Group 1577 Reverse REPO agreements with other financial institutions - in national currency Group 1578 Reverse REPO agreements with other financial institutions - in foreign currency 157X0/157X5 (asset) - These accounts are used for accounting of reverse Repo agreements with resident/non￾resident banks, foreign central/national banks, resident/non-resident NBCIs and other financial institutions. Amount of claims as of opening date on reverse Repo agreements with financial sector is recorded on the debit side Amounts written off dye to closing and cancellation of reverse Repo agreements with the financial sector are recorded on the credit side. 157X2/157X7 (asset) - These accounts are used for accounting of accrued interest receivables on reverse Repo agreements with resident/non-resident banks, foreign central/national banks, resident/non-resident NBCIs and other financial institutions. Interest receivables recognized in gains on reverse Repo agreements with financial sector are recorded on the debit side. Interest amounts received on reverse Repo agreements, referred to overdue interest dent accounts and written off are recorded on the credit side. 157X3/157X8 (asset) - These accounts are used for accounting of overdue principal debts on reverse Repo agreements with resident/non-resident banks, foreign central/national banks, resident/non-resident NBCIs and other financial institutions. Overdue principals on reverse Repo agreements with financial sector are recorded on the debit side. Overdue principal debts received on reverse Repo agreements with financial sector and written off are recorded on the credit side.

157X4/157X9 (asset) - These accounts are used for accounting of overdue interest debts on reverse Repo agreements with resident/non-resident banks, foreign central/national banks, resident/non-resident NBCIs and other financial institutions. Overdue interest debts on reverse Repo agreements with financial sector are recorded on the debit side. Overdue interest debts received on reverse Repo agreements with financial sector and written off are recorded on the credit side. Group 1591 Impairment allowance on funds placed in and loans to financial sector in national currency 1591X (contra asset) - These accounts are used for accounting of impairment allowance on funds placed with and loans to resident/non-resident banks, foreign central/national banks, resident/non-resident NBCIs and other financial institutions. Amount of funds placed with and loans to financial sector recovered and written off is recorded on the debit side. Amount of impairment allowances on funds placed with and loans to financial sector recovered and written off is recorded on the debit side. Group 1596 Adjustments of funds in and loans to financial sector in national currency Group 1597 Adjustments of funds in and loans to financial sector in national currency Group 1598 Adjustments of funds in and loans to financial sector in national currency 15960/15970/15980 (asset) - These accounts are used for accounting of positive adjustments to define amortized cost of funds placed with and loans to the financial sector and positive adjustments resulting from difference between contractual financial tools and market rates under relevant interest rates. Amount of positive adjustments on funds placed with and loans to financial sector is recorded on the debit side. Amortization cost of positive adjustments on funds placed with and loans issued to financial sector and balance amount written off on positive adjustments during derecognition is recorded on the credit side. 15961/15971/15981 (contra asset) - These accounts are used for accounting of negative adjustments to define amortized cost of funds placed with and loans to the financial sector and negative adjustments resulting from difference between contractual financial tools and market rates under relevant interest rates. Amortization cost of negative adjustments on funds placed with and loans issued to financial sector and balance amount written off on negative adjustments during derecognition is recorded on the debit side. Amount of negative adjustments on funds placed with and loans to financial sector is recorded on the credit side. CLASS 16 Loans to budget organizations and state funds Purpose: Accounts in this class are used for accounting of overdrafts on current accounts of budget organizations and state funds and loans issued. Initial recognition: Overdrafts on current accounts of budget organizations and state funds and loans issued are recognized at fair value. Valuation: Overdrafts on current accounts of budget organizations and state funds and loans issued are measured at amortized cost using an effective exchange rate method. Overdrafts on current accounts of budget organizations and state funds and loans issued are regularly revalued in terms of depreciation and relevant reserves are created.

Derecognition: Overdrafts on current accounts of budget organizations and state funds and loans issued are derecognized when they are returned, liabilities are met under contractual conditions, documented as other debt instruments as per the IFRS and written off. Group 1601 Current accounts of budget organizations in overdraft - in national currency Group 1602 Current accounts of budget organizations in overdraft - in foreign currency Group 1603 Current accounts of budget organizations in overdraft - in precious metals Group 1604 Current accounts of state funds in overdraft - in national currency Group 1605 Current accounts of state funds in overdraft - in foreign currency Group 1606 Current accounts of state funds in overdraft - in precious metals 160X0/160X5 (asset) - These accounts are used for accounting of current accounts of the Central Treasury, other budget organizations, the SOFAZ and other state funds. Amounts on overdrafts on current accounts of budget organizations and state funds are recorded on the debit side. Amounts received on payment of overdrafts on current accounts of budget organizations and state funds, referred to overdue principal debts, documented as other debt instruments and written off are recorded on the credit side. 160X2/160X7 (asset) - These accounts are used for accounting of interest receivables on overdrafts of current accounts of the Central Treasury, other budget organizations, the SOFAZ and other state funds. Interest receivables recognized on gains accounts on overdrafts of current accounts of budget organizations and state funds are recorded on the debit side. Interest amounts received on overdrafts of budget organizations and state funds, referred to overdue interest debts, documented as other debt instruments and written off are recorded on the credit side. 160X3/160X8 (asset) - These accounts are used for accounting of overdue principal debt on overdrafts of current accounts of the Central Treasury, other budget organizations, the SOFAZ and other state funds. Amounts of overdue principal debts on overdrafts of budget organizations and state funds are recorded on the debit side. Amount of overdue principal debts received on overdrafts of budget organizations and state funds, documented as other debt instruments, and written off are recorded on the credit side. 160X4/160X9 (asset) - These accounts are used for accounting of overdue interest debt on overdrafts of current accounts of the Central Treasury, other budget organizations, the SOFAZ and other state funds. Amounts of overdue interest debts on overdrafts of budget organizations and state funds are recorded on the debit side. Amount of overdue interest debts received on overdrafts of budget organizations and state funds, documented as other debt instruments, and written off are recorded on the credit side. Group 1611 Short-term loans to budget organizations - in national currency Group 1612 Short-term loans to budget organizations - in foreign currency Group 1613 Short-term loans to budget organizations - in precious metals Group 1614 Short-term loans to state funds - in national currency Group 1615 Short-term loans to state funds - in foreign currency Group 1616 Short-term loans to state funds - in precious metals

Group 1631 Long-term loans to budget organizations - in national currency Group 1632 Long-term loans to budget organizations - in foreign currency Group 1633 Long-term loans to budget organizations - in precious metals Group 1634 Long-term loans to state funds - in national currency Group 1635 Long-term loans to state funds - in foreign currency Group 1636 Long-term loans to state funds - in precious metals 161X0/161X5/163X0/163X5 (asset) - These accounts are used for accounting of short/long term loans to the Central Treasury, other budget organizations, the SOFAZ and other state funds. Amount of loans to budget organizations and state funds is recorded on the debit side. Amounts received on loans to budget organizations and state funds, referred to overdue principal debt accounts, documented as other debt instruments and written off are recorded on the credit side. 161X2/161X7/163X2/163X7 (asset) - These accounts are used for accounting of accrued interest receivables on short/long term loans to the Central Treasury, other budget organizations, the SOFAZ and other state funds. Interest receivables recognized in gains accounts on loans to budget organizations and state funds are recorded on the debit side. Amounts received on loans to budget organizations and state funds, referred to overdue interest debts, documented as other debt instruments written off are recorded on the credit side. 161X3/161X8/163X3/163X8 (asset) - These accounts are used for accounting of overdue principal debts on short/long term loans to the Central Treasury, other budget organizations, the SOFAZ and other state funds. Amounts of overdue principal debts on loans to budget organizations and state funds are recorded on the debit side. Amount of overdue principal debts received on loans to budget organizations and state funds, documented as other debt instruments and written off are recorded on the credit side. 161X4/161X9/163X4/163X9 (asset) - These accounts are used for accounting of overdue interest debts on short/long term loans to the Central Treasury, other budget organizations, the SOFAZ and other state funds. Amounts of overdue interest debts on loans to budget organizations and state funds are recorded on the debit side. Amount of overdue interest debts received on loans to budget organizations and state funds, documented as other debt instruments and written off are recorded on the credit side. Group 1691 Impairment allowance on loans to state funds and budget organizations - in national currency 1691X (contra asset) - These accounts are used for accounting of impairment allowances on loans to budget organizations and state funds. Amount of impairment allowances recovered and written off on loans to budget organizations and state funds is recorded on the debit side. Amount of impairment allowances created on loans to budget organizations and state funds is recorded on the credit side. Group 1696 Adjustments of loans to state funds and budget organizations - in national currency Group 1697 Adjustments of loans to state funds and budget organizations - in foreign currency Group 1698 Adjustments of loans to state funds and budget organizations - in precious metals

16960/16970/16980 (asset) - These accounts are used for accounting of positive adjustments on determining amortized cost of loans to budget organizations and state funds and positive adjustments resulting from difference between similar financial instruments and market rates under contractual interest rates. Amount of positive adjustments on loans to budget organizations and state funds is recorded on the debit side. Amortization amount of positive adjustments on loans to budget organizations and state funds and balance amount written off during derecognition of funds are recorded on the credit side. 16961/16971/16981 (contra asset) - These accounts are used for accounting of negative adjustments on determining amortized cost of loans to budget organizations and state funds and negative adjustments resulting from difference between similar financial instruments and market rates under contractual interest rates. Amortization amount of negative adjustments on loans to budget organizations and state funds and balance amount written off during derecognition of funds are recorded on the debit side. Amount of negative adjustments on loans to budget organizations and state funds is recorded on the credit side. CLASS 17 Settlements with international financial institutions Purpose: Accounts in this class are used for accounting of settlements with international FIs. Initial recognition: Settlements with international FIs are recognized at fair value. Valuation: Settlements with international financial institutions are measured at amortized cost using an effective interest rate method. Derecognition: Settlements with international financial institutions are derecognized when amounts on liabilities are met under contractual conditions və written off. Group 1701 Settlements with the International Monetary Fund - in national currency Group 1702 Settlements with the International Monetary Fund - in foreign currency Group 1703 Settlements with the International Monetary Fund - in special drawing rights Group 1704 Settlements with other international financial institutions- in national currency Group 1705 Settlements with other international financial institutions- in foreign currency Group 1706 Settlements with international financial institutions- in precious metals 17011 (asset) – This account is used for accounting of the Quota of the Republic of Azerbaijan with the IMF. Balance of this account should be equal to that of account 37011. Amounts transferred on increase and revaluation of IMF Quota are recorded on the debit side. Amounts returned on decrease and revaluation of IMF Quota are recorded on the credit side.

17012/17042 (asset) - These accounts are used for accounting of securities issued on loans from the IMF and other FIs. Balance of this account should be equal to those of accounts 37012 and 37042. Value of securities issued on increase in principal of loans from the IMF and other international FIs and revaluation is recorded on the debit side. Value of securities returned on decrease in principal of loans from the IMF and other international FIs and revaluation is recorded on the credit side. 17016/17026/17036 (asset) - These accounts are used for accounting of other settlements with the IMF. Amounts credited on other settlements with the IMF are recorded on the debit side. Amounts debited on other settlements with the IMF are recorded on the credit side. 17023/17033 (asset) - These accounts are used for accounting of deposits placed with the IMF. Amount of deposits placed with the IMF is recorded on the debit side. Amounts returned on deposits placed with the IMF are recorded on the credit side. 17046/17056 (asset) - These accounts are used for accounting of settlements (grants, bonuses, financial aids, etc) with other international FIs (the World Bank, the International Finance Corporation, the European Bank for Reconstruction and Development, the Islamic Development Bank etc.). Amounts credited on settlements with other international FIs are recorded on the debit side. Amounts debited on settlements with other international FIs are recorded on the credit side. 17066 (asset) – This account is used for accounting of settlements with international FIs in precious metals. Amounts credited on settlements with international FIs are recorded on the debit side. Amounts debited on settlements with international FIs are recorded on the credit side. 170X7 (asset) - These accounts are used for accounting of accrued interest receivables on settlements with the IMF and other international FIs. Interest receivables recognized in gains accounts on settlements with international FIs are recorded on the debit side. Interest amounts received on settlements with international FIs and written off are recorded on the credit side. Group 1796 Adjustments of settlements with international financial institutions- in national currency Group 1797 Adjustments of settlements with international financial institutions- in foreign currency Group 1798 Adjustments of settlements with international financial institutions- in precious metals 17960/17970/17980 (asset) - These accounts are used for accounting of positive adjustments on determining amortized cost of settlements with international FIs and positive adjustments resulting from difference between market rates on similar financial instruments under contractual interest rates. Amount on positive adjustments on settlements with international FIs is recorded on the debit side. Amount of amortized cost of positive adjustments on settlements with international FIs and balance amount written off on positive adjustments during derecognition of funds is recorded on the credit side.

17961/17971/17981 (contra asset) - These accounts are used for accounting of negative adjustments on determining amortized cost of settlements with international FIs and negative adjustments resulting from difference between market rates on similar financial instruments under contractual interest rates. Amount of amortized cost of negative adjustments on settlements with international FIs and balance amount written off on negative adjustments during derecognition of funds is recorded on the debit side. Amount on negative adjustments on settlements with international FIs is recorded on the credit side. CLASS 18 Loans to state owned legal entities, municipalities, and public organizations Purpose: Accounts in this class are used for accounting of overdrafts on current accounts of state-owned legal entities, municipalities and public organizations and loans issued. Initial recognitions: Overdrafts on current accounts of state-owned legal entities, municipalities and public organizations and loans issued are recognized at fair value. Valuation: Overdrafts on current accounts of state-owned legal entities, municipalities and public organizations and loans issued are measured at amortized cost using an effective interest rate method. Overdrafts on current accounts of state-owned legal entities, municipalities and public organizations and loans issued are regularly revalued in terms of depreciation and relevant reserves are created. Derecognition: Overdrafts on current accounts of state-owned legal entities, municipalities and public organizations and loans issued are derecognized when they are returned, liabilities are met under contractual conditions, documented as other debt instruments as per the IFRS and written off. Group 1801 Current accounts of state-owned legal entities operating in mining sector in overdraft in national currency Group 1811 Current accounts of state-owned legal entities operating in mining sector in overdraft - in foreign currency Group 1821 Current accounts of state-owned legal entities operating in mining sector in overdraft - in precious metals Group 1802 Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in national currency Group 1812 Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in foreign currency Group 1822 Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in precious metals Group 1803 Current accounts of state-owned legal entities operating in building and construction sector

• in national currency Group 1813 Current accounts of state-owned legal entities operating in building and construction sector
• in foreign currency Group 1823 Current accounts of state-owned legal entities operating in building and construction sector
• in precious metals Group 1804 Current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in national currency Group 1814 Current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency Group 1824 Current accounts of state-owned legal entities operating in industrial and manufacturing sector in overdraft - in precious metals

Group 1805 Current accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in national currency Group 1815 Current accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in foreign currency Group 1825 Current accounts of state-owned legal entities operating in transportation and communication sector in overdraft - in precious metals Group 1806 Current accounts of state-owned legal entities operating in retail and services sector in overdraft - in national currency Group 1816 Current accounts of state-owned legal entities operating in retail and services sector in overdraft - in foreign currency Group 1826 Current accounts of state-owned legal entities operating in retail and services sector in overdraft - in precious metals Group 1807 Current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in national currency Group 1817 Current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in foreign currency Group 1827 Current accounts of state-owned legal entities operating in agricultural, forestry and fishing sector in overdraft - in precious metals Group 1808 Current accounts of state-owned legal entities operating in real estate sector in overdraft - in national currency Group 1818 Current accounts of state-owned legal entities operating in real estate sector in overdraft - in foreign currency Group 1828 Current accounts of state-owned legal entities operating in real estate sector in overdraft - in precious metals Group 1809 Current accounts of state-owned legal entities operating in other sectors in overdraft - in national currency Group 1819 Current accounts of state-owned legal entities operating in other sectors in overdraft - in foreign currency Group 1829 Current accounts of state-owned legal entities operating in other sectors in overdraft - in precious metals 180X0/181X0/182X0 (asset) - These accounts are used for accounting of overdrafts on current accounts of state￾owned legal entities, municipalities, and public organizations. Amount of overdrafts on current accounts of state-owned legal entities, municipalities and public organizations is recorded on the debit side. Amounts received for payment of overdrafts on current accounts of state-owned legal entities, municipalities, and public organizations, referred to overdue principal debt accounts, documented as other debt instruments and written off are recorded on the credit side. 180X2/181X2/182X2 (asset) - These accounts are used for accounting od accrued interest receivables on overdrafts of current accounts of state-owned legal entities, municipalities, and public organizations. Interest receivables recognized in gains accounts on overdrafts of state-owned legal entities, municipalities and public organizations are recorded on the debit side. Amounts received on overdrafts of state-owned legal entities, municipalities, and public organizations, referred to overdue interest debt accounts, documented as other debt instruments and written off are recorded on the credit side. 180X3/181X3/182X3 (asset) - These accounts are used for accounting of overdue principal debts on overdrafts

of current accounts of state-owned legal entities, municipalities, and public organizations. Amount of overdue principal debts on overdrafts of state-owned legal entities, municipalities and public organizations is recorded on the debit side. Amounts of overdue principal debts received on overdrafts of state-owned legal entities, municipalities, and public organizations, documented as other debt instruments, and written off are recorded on the credit side. 180X4/181X4/182X4 (asset) - These accounts are used for accounting of overdue interest debts on overdrafts of current accounts of state-owned legal entities, municipalities, and public organizations. Amount of overdue interest debts on overdrafts of state-owned legal entities, municipalities and public organizations is recorded on the debit side. Amounts of overdue interest debts received on overdrafts of state-owned legal entities, municipalities, and public organizations, documented as other debt instruments, and written off are recorded on the credit side. Group 1831 Short-term loans to state-owned legal entities operating in mining sector- in national currency Group 1841 Short-term loans to state-owned legal entities operating in mining sector- in foreign currency Group 1851 Short-term loans to state-owned legal entities operating in mining sector- in precious metals Group 1832 Short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector- in national currency Group 1842 Short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency Group 1852 Short-term loans to state-owned legal entities operating in energy, gas, steam, and water sector- in precious metals Group 1833 Short-term loans to state-owned legal entities operating in building and construction sector￾in national currency Group 1843 Short-term loans to state-owned legal entities operating in building and construction sector￾in foreign currency Group 1853 Short-term loans to state-owned legal entities operating in building and construction sector￾in precious metals Group 1834 Short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in national currency Group 1844 Short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in foreign currency Group 1854 Short-term loans to state-owned legal entities operating in industrial and manufacturing sector - in precious metals Group 1835 Short-term loans to state-owned legal entities operating in transportation and communication sector- in national currency Group 1845 Short-term loans to state-owned legal entities operating in transportation and communication sector- in foreign currency Group 1855 Short-term loans to state-owned legal entities operating in transportation and communication sector- in precious metals Group 1836 Short-term loans to state-owned legal entities operating in retail and services sector- in national currency Group 1846 Short-term loans to state-owned legal entities operating in retail and services sector- in foreign currency

Group 1856 Short-term loans to state-owned legal entities operating in retail and services sector- in precious metals Group 1837 Short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in national currency Group 1847 Short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in foreign currency Group 1857 Short-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in precious metals Group 1838 Short-term loans to state-owned legal entities operating in real estate sector- in national currency Group 1848 Short-term loans to state-owned legal entities operating in real estate sector- in foreign currency Group 1858 Short-term loans to state-owned legal entities operating in real estate sector- in precious metals Group 1839 Short-term loans to state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency Group 1849 Short-term loans to state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency Group 1859 Short-term loans to state-owned legal entities, municipalities and public organizations operating in other sectors - in precious metals Group 1861 Long-term loans to state-owned legal entities operating in mining sector - in national currency Group 1871 Long-term loans to state-owned legal entities operating in mining sector - in foreign currency Group 1881 Long-term loans to state-owned legal entities operating in mining sector - in precious metals Group 1862 Long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in national currency Group 1872 Long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency Group 1882 Long-term loans to state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals Group 1863 Long-term loans to state-owned legal entities operating in building and construction sector - in national currency Group 1873 Long-term loans to state-owned legal entities operating in building and construction sector - in foreign currency Group 1883 Long-term loans to state-owned legal entities operating in building and construction sector - in precious metals Group 1864 Long-term loans to state-owned legal entities operating in industrial and manufacturing sector - in national currency Group 1874 Long-term loans to state-owned legal entities operating in industrial and manufacturing sector - in foreign currency Group 1884 Long-term loans to state-owned legal entities operating in industrial and manufacturing sector - in precious metals Group 1865 Long-term loans to state-owned legal entities operating in transportation and communication sector - in national currency Group 1875 Long-term loans to state-owned legal entities operating in transportation and communication sector - in foreign currency Group 1885 Long-term loans to state-owned legal entities operating in transportation and communication sector - in precious metals Group 1866 Long-term loans to state-owned operating in retail and services sector - in national currency

Group 1876 Long-term loans to state-owned operating in retail and services sector - in foreign currency Group 1886 Long-term loans to state-owned operating in retail and services sector - in precious metals Group 1867 Long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in national currency Group 1877 Long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in foreign currency Group 1887 Long-term loans to state-owned legal entities operating in agricultural, forestry and fishing sector - in precious metals Group 1868 Long-term loans to state-owned legal entities operating in real estate sector - in national currency Group 1878 Long-term loans to state-owned legal entities operating in real estate sector - in foreign currency Group 1888 Long-term loans to state-owned legal entities operating in real estate sector - in precious metals Group 1869 Long-term loans to state-owned legal entities, municipalities and public organizations operating in other sectors - in national currency Group 1879 Long-term loans to state-owned legal entities, municipalities and public organizations operating in other sectors - in foreign currency Group 1889 Long-term loans to state-owned legal entities, municipalities and public organizations operating in other sectors - in precious metals 183X0/184X0/185X0/186X0/187X0/188X0 (asset) - These accounts are used for accounting of short/long term loans to state-owned legal entities, municipalities, and public organizations. Amount of loans to state-owned legal entities, municipalities and public organizations is recorded on the debit side. Amounts returned on loans to state-owned legal entities, municipalities, and public organizations, referred to overdue principal debt accounts, documented as other debt instruments and written off are recorded on the credit side. 183X2/184X2/185X2/186X2/187X2/188X2 (asset) - These accounts are used for accounting of accrued interest receivables on short/long term loans to state-owned legal entities, municipalities, and public organizations. Interest receivables recognized in gains accounts on loans to state-owned legal entities, municipalities and public organizations are recorded on the debit side. Amounts received on loans to state-owned legal entities, municipalities, and public organizations, referred to overdue interest debt accounts, documented as other debt instruments and written off are recorded on the credit side. 183X3/184X3/185X3/186X3/187X3/188X3 (asset) - These accounts are used for accounting of overdue principal debt on short/long term loans to state-owned legal entities, municipalities, and public organizations. Amount of principal debts on overdue principal on loans to state-owned legal entities, municipalities and public organizations is recorded on the debit side. Amounts of overdue principal received on loans to state-owned legal entities, municipalities, and public organizations, documented as other debt instruments and written off are recorded on the credit side. 183X4/184X4/185X4/186X4/187X4/188X4 (asset) - These accounts are used for accounting of overdue interest debt on short/long term loans to state-owned legal entities, municipalities, and public organizations.

Amount of interest debts on overdue interest on loans to state-owned legal entities, municipalities and public organizations is recorded on the debit side. Amounts of overdue interest received on loans to state-owned legal entities, municipalities, and public organizations, documented as other debt instruments and written off are recorded on the credit side. Group 1891 Impairment allowance on loans to state-owned legal entities, municipalities, and public organizations - in national currency 1891X (contra asset) - These accounts are used for accounting of impairment allowances on loans to state-owned legal entities, municipalities, and public organizations. Amount of impairment allowances on loans to state-owned legal entities, municipalities and public organizations recovered and written off is recorded on the debit side. Amount of impairment allowances on loans to state-owned legal entities, municipalities and public organizations is recorded on the credit side. Group 1896 Adjustments on loans to state-owned legal entities, municipalities, and public organizations - in national currency Group 1897 Adjustments on loans to state-owned legal entities, municipalities, and public organizations - in foreign currency Group 1898 Adjustments on loans to state-owned legal entities, municipalities, and public organizations - in precious metals 18960/18970/18980 (asset) - These accounts are used for accounting of positive adjustments on determining amortized cost of loans to state-owned legal entities, municipalities and public organizations and positive adjustments resulting from the difference between market rates on similar financial instruments under contractual interest rates. Amount of positive adjustments on loans to state-owned legal entities, municipalities and public organizations is recorded on the debit side. Amortization amount of positive adjustments on loans to state-owned legal entities, municipalities and public organizations and balance amount written off on positive adjustments during derecognition of funds are recorded on the credit side. 18961/18971/18981 (contra asset) - These accounts are used for accounting of negative adjustments on determining amortized cost of loans to state-owned legal entities, municipalities and public organizations and negative adjustments resulting from the difference between market rates on similar financial instruments under contractual interest rates. Amortization amount of negative adjustments on loans to state-owned legal entities, municipalities and public organizations and balance amount written off on positive adjustments during derecognition of funds are recorded on the debit side. Amount of negative adjustments on loans to state-owned legal entities, municipalities and public organizations is recorded on the credit side. CLASS 20 Loans to non-state-owned legal entities Purpose: Accounts in this class are used for accounting of overdrafts on current accounts of and loans to non-state-owned legal entities.

Initial recognition: Overdrafts on current accounts of non-state-owned legal entities and loans issued are recognized at fair value. Valuation: Overdrafts on current accounts of non-state-owned legal entities and loans issued are measured at amortized cost using the effective interest rate method. Overdrafts on current accounts of non-state-owned legal entities and loans issued are regularly revalued in terms of depreciation and relevant reserves are created. Derecognition: Overdrafts on current accounts of non-state owned legal entities and loans issued are derecognized when they are returned, liabilities are met under contractual conditions, documentedas other debt instruments as per the IFRS və and written off. Group 2001 Current accounts of non-state-owned legal entities in mining sector in overdraft - in national currency Group 2011 Current accounts of non-state-owned legal entities in mining sector in overdraft - in foreign currency Group 2021 Current accounts of non-state-owned legal entities in mining sector in overdraft - in precious metals Group 2002 Current accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in national currency Group 2012 Current accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in foreign currency Group 2022 Current accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector in overdraft - in precious metals Group 2003 Current accounts of non-state-owned legal entities operating in building and construction sector in overdraft - in national currency Group 2013 Current accounts of non-state-owned legal entities operating in building and construction sector in overdraft - in foreign currency Group 2023 Current accounts of non-state-owned legal entities operating in building and construction sector in overdraft - in precious metals Group 2004 Current accounts of non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in national currency Group 2014 Current accounts of non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in foreign currency Group 2024 Current accounts of non-state-owned legal entities operating in industrial and manufacturing sector in overdraft - in precious metals Group 2005 Current accounts of non-state-owned legal entities operating in transportation and communication sector - in national currency Group 2015 Current accounts of non-state-owned legal entities operating in transportation and communication sector - in foreign currency Group 2025 Current accounts of non-state-owned legal entities operating in transportation and communication sector - in precious metals Group 2006 Current accounts of non-state-owned legal entities operating in retail and services sector in overdraft - in national currency

Group 2016 Current accounts of non-state-owned legal entities operating in retail and services sector in overdraft - in foreign currency Group 2026 Current accounts of non-state-owned legal entities operating in retail and services sector in overdraft - in precious metals Group 2007 Current accounts of non-state-owned legal entities operating in agriculture, forestry, or fishing sector - in national currency Group 2017 Current accounts of non-state-owned legal entities operating in agriculture, forestry, or fishing sector - in foreign currency Group 2027 Current accounts of non-state-owned legal entities operating in agriculture, forestry, or fishing sector - in precious metals Group 2008 Current accounts of non-state-owned legal entities operating in real estate sector in overdraft

• in national currency Group 2018 Current accounts of non-state-owned legal entities operating in real estate sector in overdraft
• in foreign currency Group 2028 Current accounts of non-state-owned legal entities operating in real estate sector in overdraft
• in precious metals Group 2009 Current accounts of non-state-owned legal entities operating in other sectors in overdraft - in national currency Group 2019 Current accounts of non-state-owned legal entities operating in other sectors in overdraft - in foreign currency Group 2029 Current accounts of non-state-owned legal entities operating in other sectors in overdraft - in precious metals 200X0/200X5/201X0/201X5/202X0/202X5 (asset) - These accounts are used for accounting of overdrafts on current accounts of non-state-owned resident/non-resident legal entities. Amount of overdrafts on current accounts of non-state owned legal entities is recorded on the debit side. Amounts received for payment of overdrafts on current accounts of non-state-owned legal entities, referred to overdue principal debt accounts, documented as other debt instruments and written off are recorded on the credit side. 200X2/200X7/201X2/201X7/202X2/202X7 (asset) - These accounts are used for accounting of accrued interest receivables on overdrafts of current accounts of non-state-owned resident/non-resident legal entities. Interest receivables recognized in gains accounts on overdrafts of non-state-owned legal entities are recorded on the debit side. Amounts received on overdrafts of non-state-owned legal entities, referred to overdue interest debt accounts, documented as other debt instruments and written off are recorded on the credit side. 200X3/200X8/201X3/201X8/202X3/202X8 (asset) - These accounts are used for accounting of overdrafts of current accounts of non-state-owned resident/non-resident legal entities. Amount of overdue principal on overdrafts of non-state-owned legal entities are recorded on the debit side. Amount of overdue principal received on overdrafts of non-state-owned legal entities, documented as

other debt instruments, and written off are recorded on the credit side. 200X4/200X9/201X4/201X9/202X4/202X9 (asset) - These accounts are used for accounting of overdue interest debts on overdrafts of current accounts of non-state-owned resident/non-resident legal entities. Amount of overdue interest debts on overdrafts of non-state-owned legal entities is recorded on the debit side. Amount of overdue interest debts received on overdrafts of non-state-owned legal entities, documented as other debt instruments, and written off is recorded on the credit side. Group 2031 Short-term loans to non-state-owned legal entities operating in mining sector - in national currency Group 2041 Short-term loans to non-state-owned legal entities operating in mining sector - in foreign currency Group 2051 Short-term loans to non-state-owned legal entities operating in mining sector - in precious metals Group 2032 Short-term loans to non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency Group 2042 Short-term loans to non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency Group 2052 Short-term loans to non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals Group 2033 Short-term loans to non-state-owned legal entities operating in building and construction sector - in national currency Group 2043 Short-term loans to non-state-owned legal entities operating in building and construction sector - in foreign currency Group 2053 Short-term loans to non-state-owned legal entities operating in building and construction sector - in precious metals Group 2034 Short-term loans to non-state-owned legal entities operating in industrial and manufacturing sector - in national currency Group 2044 Short-term loans to non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency Group 2054 Short-term loans to non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals Group 2035 Short-term loans to non-state-owned legal entities operating in transportation and communication sector - in national currency Group 2045 Short-term loans to non-state-owned legal entities operating in transportation and communication sector - in foreign currency Group 2055 Short-term loans to non-state-owned legal entities operating in transportation and communication sector - in precious metals

Group 2036 Short-term loans to non-state-owned legal entities operating in retail and services sector - in national currency Group 2046 Short-term loans to non-state-owned legal entities operating in retail and services sector - in foreign currency Group 2056 Short-term loans to non-state-owned legal entities operating in retail and services sector - in precious metals Group 2037 Short-term loans to non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency Group 2047 Short-term loans to non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency Group 2057 Short-term loans to non-state-owned legal entities operating in agricultural, forestry or fishing sector - in precious metals Group 2038 Short-term loans to non-state-owned legal entities operating in real estate sector - in national currency Group 2048 Short-term loans to non-state-owned legal entities operating in real estate sector - in foreign currency Group 2058 Short-term loans to non-state-owned legal entities operating in real estate sector - in precious metals Group 2039 Short-term loans to non-state-owned legal entities operating in other sectors - in national currency Group 2049 Short-term loans to non-state-owned legal entities operating in other sectors - in foreign currency Group 2059 Short-term loans to non-state-owned legal entities operating in other sectors - in precious metals Group 2061 Long-term loans to non-state-owned legal entities operating in mining sector - in national currency Group 2071 Long-term loans to non-state-owned legal entities operating in mining sector - in foreign currency Group 2081 Long-term loans to non-state-owned legal entities operating in mining sector - in precious metals Group 2062 Long-term loans to non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency Group 2072 Long-term loans to non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency Group 2082 Long-term loans to non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals Group 2063 Long-term loans to non-state-owned legal entities operating in building and construction sector - in national currency Group 2073 Long-term loans to non-state-owned legal entities operating in building and construction sector - in foreign currency

Group 2083 Long-term loans to non-state-owned legal entities operating in building and construction sector - in precious metals Group 2064 Long-term loans to non-state-owned legal entities operating in industrial and manufacturing sector - in national currency Group 2074 Long-term loans to non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency Group 2084 Long-term loans to non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals Group 2065 Long-term loans to non-state-owned legal entities operating in transportation and communication sector - in national currency Group 2075 Long-term loans to non-state-owned legal entities operating in transportation and communication sector - in foreign currency Group 2085 Long-term loans to non-state-owned legal entities operating in transportation and communication sector - in precious metals Group 2066 Long-term loans to non-state-owned legal entities operating in retail and services sector - in national currency Group 2076 Long-term loans to non-state-owned legal entities operating in retail and services sector - in foreign currency Group 2086 Long-term loans to non-state-owned legal entities operating in retail and services sector - in precious metals Group 2067 Long-term loans to non-state-owned legal entities operating in agricultural, forestry or fishing sector - in national currency Group 2077 Long-term loans to non-state-owned legal entities operating in agricultural, forestry or fishing sector - in foreign currency Group 2087 Long-term loans to non-state-owned legal entities operating in agricultural, forestry or fishing sector - in precious metals Group 2068 Long-term loans to non-state-owned legal entities operating in real estate sector - in national currency Group 2078 Long-term loans to non-state-owned legal entities operating in real estate sector - in foreign currency Group 2088 Long-term loans to non-state-owned legal entities operating in real estate sector - in precious metals Group 2069 Long-term loans to non-state-owned legal entities operating in other sectors - in national currency Group 2079 Long-term loans to non-state-owned legal entities operating in other sectors - in foreign currency Group 2089 Long-term loans to non-state-owned legal entities operating in other sectors - in precious metals

203X0/203X5/204X0/204X5/205X0/205X5/206X0/206X5/207X0/207X5/208X0/ 208X5 (asset) - These accounts are used for accounting of short/long term loans to non-state owned resident/non-resident legal entities. Amount of loans to non-state-owned legal entities is recorded on the debit side. Amounts returned on loans to non-state-owned legal entities, referred to overdue principal debt accounts, documented as other debt instruments and written off are recorded on the credit side. 203X2/203X7/204X2/204X7/205X2/205X7/206X2/206X7/207X2/207X7/208X2/ 208X7 (asset) - These accounts are used for accounting of accrued interest receivables on short/long term loans to non-state owned resident/non-resident legal entities. Interest receivables recognized in gains accounts on loans to non-state-owned legal entities are recorded on the debit side. Amounts received on loans to non-state-owned legal entities, referred to overdue interest debt accounts, documented as other debt instruments and written off are recorded on the credit side. 203X3/203X8/204X3/204X8/205X3/205X8/206X3/206X8/207X3/207X8/208X3/ 208X8 (asset) - These accounts are used for accounting of overdue principal debts on short/long term loans to non-state owned resident/non-resident legal entities. Amount of overdue principal debts on loans to non-state-owned legal entities is recorded on the debit side. Amount of overdue principal debt received on loans to non-state-owned legal entities, documented as other debt instruments and written off is recorded on the credit side. 203X4/203X9/204X4/204X9/205X4/205X9/206X4/206X09/207X4/207X9/208X4/ 208X9 (asset) - These accounts are used for accounting of overdue interest debts on short/long term loans to non-state owned resident/non-resident legal entities. Amount of overdue interest debts on loans to non-state-owned legal entities is recorded on n debit of accounts. Amount of overdue interest debt received on loans to non-state-owned legal entities, documented as other debt instruments and written off is recorded on the credit side. Group 2091 Impairment allowance on loans to non-state-owned legal entities - in national currency 2091X (contra asset) - These accounts are used for accounting of impairment allowances on loans to non-state￾owned resident/non-resident legal entities. Amount of impairment allowances recovered and written off on loans to non-state-owned legal entities is recorded on the debit side. Amount of impairment allowances created on loans to non-state-owned legal entities is recorded on the credit side. Group 2096 Adjustments of loans to non-state-owned legal entities -in national currency Group 2097 Adjustments of loans to non-state-owned legal entities -in foreign currency Group 2098 Adjustments of loans to non-state-owned legal entities -in precious metals 20960/20970/20980 (asset) - These accounts are used for accounting of positive adjustments on determining amortized cost of loans to non-state-owned resident/non-resident legal entities and positive adjustments resulting from difference market rates on similar market tools under contractual interest rates. Amount of positive adjustments on loans to non-state owned legal entities is recorded on the debit side.

Amortized amount of positive adjustments on loans to non-state-owned legal entities and balance amount written off on positive adjustments during derecognition of funds are recorded on the credit side. 20961/20971/20981 (contra asset) - These accounts are used for accounting of negative adjustments on determining amortized cost of loans to non-state-owned resident/non-resident legal entities and negative adjustments resulting from difference market rates on similar market tools under contractual interest rates. Amortized amount of negative adjustments on loans to non-state owned legal entities and balance amount written off on negative adjustments during derecognition of funds are recorded on the debit side. Amount of negative adjustments on loans to non-state-owned legal entities is recorded on the credit side. CLASS 21 Loans to individuals and entrepreneurs Purpose: Accounts in this class are used for accounting of overdrafts on current accounts of and loans to individuals and entrepreneurs. Initial recognition: Overdrafts on current accounts of and loans to individuals and entrepreneurs are recognized at fair value. Valuation: Overdrafts on current accounts of and loans to individuals and entrepreneurs are measured at amortized cost using the effective exchange rate method. Overdrafts on current accounts of and loans to individuals and entrepreneurs are regularly revaluated in terms of depreciation and relevant reserves are created. Derecognition: Overdrafts on current accounts of and loans to individuals and entrepreneurs are derecognized, when they are returned, liabilities are met under contractual conditions, documented as other debt instruments as per the IFRS and written off. Group 2101 Current accounts of individuals in overdraft - in national currency Group 2102 Current accounts of individuals in overdraft - in foreign currency Group 2104 Current accounts of entrepreneurs in overdraft - in national currency Group 2105 Current accounts of entrepreneurs in overdraft - in foreign currency Group 2106 Current accounts of entrepreneurs in overdraft - in precious metals 210X0/210X5 (asset) - These accounts are used for accounting of overdrafts on current accounts of resident/non￾resident individuals and entrepreneurs. Amount of overdrafts on current accounts of individuals and entrepreneurs are recorded on the debit side. Amounts received for payment of overdrafts on current accounts of individuals and entrepreneurs referred to overdue principal debt accounts, documented as other debt instruments and written off are recorded on the credit side. 210X2/210X7 (asset) - These accounts are used for accounting of accrued interest receivables on overdrafts of current accounts of resident/non-resident individuals and entrepreneurs. Interest receivables recognized in gains accounts on overdrafts of individuals and entrepreneurs are recorded on the debit side. Amounts received on overdrafts of individuals and entrepreneurs, referred to overdue interest debt accounts, documented as other debt instruments and written off are recorded on the credit side. 210X3/210X8 (asset) - These accounts are used for accounting of overdue principal debts on overdrafts of current accounts of resident/non-resident individuals and entrepreneurs. Amount of overdue principal on overdrafts of individuals and entrepreneurs is recorded on the debit side.

Amount of principal debts received on overdrafts of individuals and entrepreneurs, documented as other debt instruments, and written off are recorded on the credit side. 210X4/210X9 (asset) - These accounts are used for accounting of overdue interest debts on overdrafts of current accounts of resident/non-resident individuals and entrepreneurs. Amount of overdue interest debts on overdrafts of individuals and entrepreneurs is recorded on the debit side. Amount of interest debts received on overdrafts of individuals and entrepreneurs, documented as other debt instruments, and written off are recorded on the credit side. Group 2107 Loans to individuals issued under plastic cards - in national currency Group 2108 Loans to individuals issued under plastic cards - in foreign currency Group 2111 Short-term loans to individuals - in national currency Group 2112 Short-term loans to individuals - in foreign currency Group 2114 Short-term loans to entrepreneurs - in national currency Group 2115 Short-term loans to entrepreneurs - in foreign currency Group 2116 Short-term loans to entrepreneurs - in precious metals Group 2121 Long-term loans to individuals - in national currency Group 2122 Long-term loans to individuals - in foreign currency Group 2124 Long-term loans to entrepreneurs - in national currency Group 2125 Long-term loans to entrepreneurs - in foreign currency Group 2126 Long-term loans to entrepreneurs - in precious metals 210X0/210X5/211X0/211X5/212X0/212X5(asset) - These accounts are used for accounting of short/long term loans to resident/non-resident individuals and. Amount of loans to individuals and entrepreneurs is recorded on the debit side. Amounts returned on loans to individuals and entrepreneurs, referred to overdue principal debt accounts, documented as other debt instruments and written off are recorded on the credit side. 210X2/210X7/211X2/211X7/212X2/212X7 (asset) - These accounts are used for accrued interest receivables on short/long term loans to resident/non-resident individuals and entrepreneurs. Interest receivables recognized on loans to individuals and entrepreneurs are recorded on the debit side. Amounts received on loans to individuals and entrepreneurs, referred to overdue interest debt accounts, documented as other debt instruments and written off are recorded on the credit side. 210X3/210X8/211X3/211X8/212X3/212X8 (asset) - These accounts are used for accounting of overdue principal debts on short/long term loans to resident/non-resident individuals and entrepreneurs. Amount of overdue principal on loans to individuals and entrepreneurs is recorded on the debit side. Amount of overdue principal received on loans to individuals and entrepreneurs, documented as other debt instruments and written off is recorded on the credit side. 210X4/210X9/211X4/211X9/212X4/212X9 (asset) - These accounts are used for accounting of overdue interest debts on short/long term loans to resident/non-resident individuals and entrepreneurs.

Amount of overdue interest on loans to individuals and entrepreneurs is recorded on the debit side. Amount of overdue principal received on loans to individuals and entrepreneurs, documented as other debt instruments and written off is recorded on the credit side. Group 2191 Impairment allowance on loans to individuals and entrepreneurs - in national currency 2191X (contra asset) - These accounts are used for accounting of impairment allowances on loans to resident/non-resident individuals and entrepreneurs. Amount of impairment allowances recovered and written off on loans to individuals and entrepreneurs is recorded on the debit side. Amount of impairment allowances created on loans to individuals and entrepreneurs is recorded on the credit side. Group 2196 Adjustments on loans to individuals and entrepreneurs- in national currency Group 2197 Adjustments on loans to individuals and entrepreneurs- in foreign currency Group 2198 Adjustments on loans to individuals and entrepreneurs- in precious metals 21960/21970/21980 (asset) - These accounts are used for accounting of positive adjustments on determining amortized cost of loans to resident/non-resident individuals and entrepreneurs and positive adjustments resulting from the difference between market rates on similar financial instruments under contractual interest rates. Amount of positive adjustments on loans to individuals and entrepreneurs is recorded on the debit side. Amortized cost of positive adjustments on loans to individuals and entrepreneurs and balance amount written off on positive adjustments during derecognition of funds is recorded on the credit side. 21961/21971/21981 (contra asset) - These accounts are used for accounting of negative adjustments on determining amortized cost of loans to resident/non-resident individuals and entrepreneurs and negative adjustments resulting from the difference between market rates on similar financial instruments under contractual interest rates. Amortized cost of negative adjustments on loans to individuals and entrepreneurs and balance amount written off on negative adjustments during derecognition of funds is recorded on the debit side. Amount of positive adjustments on loans to individuals and entrepreneurs is recorded on the credit side. CLASS 23 Other loans and operations Purpose: Accounts in this class are used for accounting of other loans and operations. Initial recognition: Other loans and operations are recognized at fair value. Valuation: Other loans and operations are measured at amortized cost using the effective exchange rate method. Other loans and operations are regularly revaluated in terms of depreciation and relevant reserves are created. Derecognition: Other loans and operations are derecognized when they are repaid, liabilities are met under contractual conditions, documented as other debt instruments as per the IFRS and written off. Group 2301 Short-term loans issued under letters of credit - in national currency Group 2302 Short-term loans issued under letters of credit - in foreign currency Group 2303 Short-term loans issued under guarantee letters - in national currency Group 2304 Short-term loans issued under guarantee letters - in foreign currency Group 2307 Other short-term loans - in national currency

Group 2308 Other short-term loans - in foreign currency Group 2309 Other short-term loans - in precious metals Group 2311 Long-term loans issued under letters of credit - in national currency Group 2312 Long-term loans issued under letters of credit - in foreign currency Group 2313 Long-term loans issued under guarantee letters - in national currency Group 2314 Long-term loans issued under guarantee letters - in foreign currency Group 2317 Other long-term loans - in national currency Group 2318 Other long-term loans - in foreign currency Group 2319 Other long-term loans - in precious metals 230X0/231X0 (asset) - These accounts are used for accounting of short/long term loans issued under letters of credit and guarantees and other short/long term loans. Amount of short/long term loans under letters of credit and guarantees and other short/long term deposits is recorded on the debit side. Amounts repaid on short/long term loans under letters of credit and guarantees and other short/long term loans, referred to overdue principal debt accounts, documented as other debt instruments and written off is recorded on the credit side. 230X2/231X2 (asset) - These accounts are used for accounting of accrued interest receivables on short/long term loans issued under letters of credit and guarantees and other short/long term loans. Interest receivables on short/long term loans under letters of credit and guarantees and other short/long term loans recognized in gains accounts are recorded on the debit side. Amounts received on short/long term loans under letters of credit and guarantees and other short/long term loans, referred to overdue interest debt accounts, documented as other debt instruments and written off are recorded on the credit side. 230X3/231X3 (asset) - These accounts are used for accounting of overdue principal debt on short/long term loans issued under letters of credit and guarantees and other short/long term loans. Amount of overdue principal debt on short/long term loans under letters of credit and guarantees and other short/long term loans is recorded on the debit side. Amount of overdue principal received on short/long term loans under letters of credit and guarantees and other short/long term loans, documented as other debt instruments and written off is recorded on the credit side. 230X4/231X4 (asset) - These accounts are used for accounting of overdue interest debt on short/long term loans issued under letters of credit and guarantees and other short/long term loans. Amount of overdue interest debt on short/long term loans under letters of credit and guarantees and other short/long term loans is recorded on the debit side. Amount of overdue interest received on short/long term loans under letters of credit and guarantees and other short/long term loans, documented as other debt instruments and written off is recorded on the credit side. Group 2320 Broker operations - in national currency Group 2321 Broker operations - in foreign currency Group 2322 Leasing operations - in national currency Group 2323 Leasing operations - in foreign currency Group 2324 Factoring operations- in national currency

Group 2325 Factoring operations- in foreign currency Group 2326 Forfeiting operations - in national currency Group 2327 Forfeiting operations - in foreign currency Group 2328 Underwriting and market-maker operations - in national currency Group 2329 Underwriting and market-maker operations - in foreign currency Group 2330 Other operations - in national currency Group 2331 Other operations - in foreign currency Group 2332 Other operations - in precious metals 232X0/233X0 (asset) - These accounts are used for accounting of broker, leasing, factoring, forfeiting, underwriting and market-maker operations. Amounts to be received on broker, leasing, factoring, forfeiting, underwriting and market-maker operations are recorded on the debit side. Amounts received on broker, leasing, factoring, forfeiting, underwriting and market-maker operations, referred to overdue debt accounts and written off are recorded on the credit side. 232X2/233X2 (asset) - These accounts are used for accounting of accrued fees and commissions/interest on broker, leasing, factoring, forfeiting, underwriting and market-maker operations. Fees and commissions/interest to be received recognized in gains accounts on broker, leasing, factoring, forfeiting, underwriting and market-maker operations are recorded on the debit side. Fees and commissions/interest received on broker, leasing, factoring, forfeiting, underwriting and market-maker operations, referred to overdue debt accounts and written off are recorded on the credit side. 232X3/233X3/232X4 (asset) - These accounts are used for accounting of overdue debts on broker, leasing, factoring, forfeiting and other operations. Overdue debts on broker, leasing, forfeiting, and other operations are recorded on the debit side. Amount of overdue debts on broker, leasing, forfeiting, and other operations received and written off is recorded on the credit side. Group 2391 Impairment allowance on other loans and transactions - in national currency 2391X (contra asset) - These accounts are used for accounting of impairment allowances on other loans and operations. Amount of impairment allowances recovered and written off on other loans and operations is recorded on the debit side. Amount of impairment allowances created on other loans and operations is recorded on the credit side. Group 2396 Adjustments on other loans - in national currency Group 2397 Adjustments on other loans - in foreign currency Group 2398 Adjustments on other loans - in precious metals 23960/23970/23980 (asset) - These accounts are used for accounting of positive adjustments on determining amortized cost of other loans and positive adjustments resulting from the difference between market rates on similar financial instruments under contractual interest rates. Amount of positive adjustments on other loans is recorded on the debit side.

Amortization amount of positive adjustments on other loans and balance amount written off during derecognition of funds is recorded on the credit side. 23961/23971/23981 (contra asset) - These accounts are used for accounting of negative adjustments on determining amortized cost of other loans and negative adjustments resulting from the difference between market rates on similar financial instruments under contractual interest rates. Amortization amount of negative adjustments on other loans and balance amount written off during derecognition of funds is recorded on the debit side. Amount of positive adjustments on other loans is recorded on the credit side. CLASS 24 Profit tax Purpose: Accounts in this class are used for accounting of current and deferred profit tax assets. Initial recognition: Profit tax assets are recognized at initial value. Valuation: Current profit tax asset is revaluated on the basis of tax rates available as of the end-reporting period and measured at the payable amount. Deferred profit tax assets are measured at tax rates to be applied on the period of sale of the asset accounted as of the end-reporting period or accounted during the reporting period. Deferred profit tax assets are revaluated as of the end-reporting period and is adjusted under the future taxable profit allowing to pay for this deferred profit tax asset. Derecognition: Current profit tax asset is derecognized when amounts on transferred advances are recovered. Deferred income tax assets are derecognized when deductible temporary differences are reversed and offset against deferred tax liabilities. Group 2401 Current profit tax settlements - in national currency 24010 (asset) – This account is used for accounting of current profit tax settlements. Transferred advance amounts on current profit tax is recorded on debit of the account. Amounts recovered on advances transferred are recorded on credit of the account. Group 2451 Deferred profit tax asset – in national currency 24510 (asset) - This account is used for accounting of deferred profit tax settlements. Amount of deferred profit tax asset is recorded on debit of the account. Amounts offset against deferred profit tax liabilities, amount of the decrease in value of the deferred profit tax asset is recorded on credit of the account. CLASS 25 Other assets Purpose: Accounts in this class are used for accounting of other assets. Initial recognition: Other assets are recognized at initial or fair value under the IFRS. Valuation: Other assets are measured at initial value, fair value, amortized cost using the effective exchange rate method or with the lowest amount of net sale value at initial cost under the IFRS. Other assets are regularly revaluated in terms of depreciation as per the IFRS and relevant reserves are created. Derecognition: Other assets are derecognized when they are sold, liabilities are met under contractual conditions, withdrawn, and written off. Group 2501 Settlements in progress - in national currency Group 2502 Settlements in progress - in foreign currency

2501X/2502X (asset) - These accounts are used for accounting of settlements in progress on payment cards, purchase/sale of foreign currency and precious metals and other settlements in progress. Settlements in progress are recorded on the debit side. Amounts recovered and written off on settlements in progress are recorded on the credit side. Group 2503 Accrued commission income - in national currency Group 2504 Accrued commission income - in foreign currency 2503X/2504X (asset) - These accounts are used for accounting of commission receivables on settlements with legal entities and individuals and other services. Amount of commission receivables recognized in gains accounts is recorded on the debit side. Amount of commissions received and written off is recorded on the credit side. Group 2505 Settlements with employees - in national currency Group 2506 Settlements with employees - in foreign currency 2505X/2506X (asset) - These accounts are used for accounting of settlements with employees (advances, business trips). Advance amounts paid to employees are recorded on the debit side. Amounts written off to expenses and recovered as a result of receiving advance payments are recorded on the credit side. Group 2507 Items in suspense - in national currency Group 2508 Items in suspense - in foreign currency 2507X/2508X (asset) - These accounts are used for accounting of items in suspense on interbank and other operations. Items in suspense are recorded on the debit side. Amounts credited from relevant accounts and written off after identification are recorded on the credit side. Group 2509 Settlements with the State Budget - in national currency Group 2510 Tax receivables (other than income tax) - in national currency Group 2511 Settlements with state funds - in national currency 25090/2510X/2511X (asset) - These accounts are used for accounting of settlements with the State Budget, the State Social Protection Fund and other state funds and accounts receivable on other taxes excluding profit tax (value added tax, property tax of legal entities, income tax of individuals, road tax, withholding tax, etc.). Advance amounts transferred to the state budget and other funds are recorded on the debit side. Amounts recovered on advances transferred are recorded on the credit side. Group 2512 Prepayments - in national currency Group 2513 Prepayments - in foreign currency 2512X/2513X (asset) - These accounts are used for accounting of prepayments for purchase of fixed assets, intangible assets, inventory, services etc. Prepaid amounts are recorded on the debit side. Amounts recovered on prepayments, referred to relevant accounts and written off are recorded on the credit side.

Group 2514 Materials and supplies - in national currency 25140 (asset) – This account is used for accounting of materials and supplies. Amount of materials and supplies is recorded on the debit side. Amount of materials and supplies used and written off is recorded on the credit side. Group 2515 Deferred expenses - in national currency Group 2516 Deferred expenses - in foreign currency 2515X/2516X (asset) - These accounts are used for accounting of deferred expenses on bank, logistic and other operations. Deferred expense amounts are recorded on the debit side. Deferred expense amounts written off are recorded on the credit side. Group 2517 Inter-branch settlements - in national currency Group 2518 Inter-branch settlements - in foreign currency 2517X/2518X (asset) – These accounts are used for accounting of interbranch settlements. Balance of these accounts should be equal to the balance of accounts 4517X/4518X. Amounts credited on interbranch settlements are recorded on the debit side. Amounts debited on interbranch settlements are recorded on the credit side. Group 2521 Accrued dividend receivable - in national currency Group 2522 Accrued dividend receivable - in foreign currency 2501X/2502X (asset) - These accounts are used for accounting of dividend receivables from subsidiaries, associates and other enterprises operating in financial and non-financial sectors. Amount of dividend receivables from subsidiary, associate and other enterprises are recorded on the debit side. Amount of dividends received and written off are recorded on the credit side. Group 2525 Non-affinated precious metals - in precious metals 25250/25251 (asset) - These accounts are used for accounting of non-affinated gold and other precious metals. Value of non-affinated gold and other precious metals received are recorded on the debit side. Value of non-affinated gold and other precious metals paid out are recorded on the credit side. Group 2527 Other assets - in national currency Group 2528 Other assets - in foreign currency Group 2529 Other assets - in precious metals 25270/25280/25290/ (asset) - These accounts are used for accounting of other receivables and other assets. Amounts received on other receivables and other assets are recorded on the debit side. Amounts paid out on other receivables and other assets are recorded on the credit side. Group 2591 Impairment allowance on other assets - in national currency 25910 (contra asset) - These accounts are used for accounting of impairment allowances on other assets. Amount of impairment allowances recovered and written off on other assets are recorded on the debit side. Amount of impairment allowances created on other assets is recorded on the credit side.

CLASS 26 Derivative financial instruments Purpose: Accounts in this class are used for accounting of assets generated from operations with derivative financial instruments (forwards, options, SWAPs, futures etc.). Initial recognition and valuation: Derivatives are recognized and measured at fair value. Derecognition: Assets generated from operations with derivative financial instruments are derecognized when liabilities are met under contractual conditions, fair value of the derivative falls behind its nominal value and they are written off. Group 2601 Derivative financial instruments- in national currency Group 2602 Derivative financial instruments- in foreign currency 2601X/2602X (asset) - These accounts are used for accounting of receivables on derivatives. Amount of derivative at fair value in excess of nominal value and amount of positive changes in fair value are recorded on the debit side. Amount of negative changes in fair value of derivatives, amounts paid on exposures and positive balance amount written off during derecognition are recorded on the credit side. CLASS 27 Assets held for sale Purpose: Accounts in this class are used for accounting of assets held for sale and assets on disposal group. Initial recognition and valuation: Assets held for sale and assets on disposal group are recognized and measured at the lowest net sale value at balance value. Assets held for sale and assets on disposal are regularly revalued in terms of depreciation. Derecognition: Assets held for sale are derecognized when they are sold, classified into other classes on assets and written off. Assets on disposal are written off when they are sold and written off. Group 2701 Assets held for sale - in national currency 27010/27012/27018 (asset) - These accounts are used for accounting of movable property/real estate and other assets held for sale accepted as foreclosed collateral for outstanding debts. Value of property and other assets held for sale accepted as foreclosed collateral for outstanding debts is recorded on the debit side. Value of assets held for sale sold or reclassified on other assets due to the change in the purpose of use is recorded on the credit side. 27011/27013/27019 (contra asset) - These accounts are used for accounting of depreciation on movable property/real estate and other assets held for sale accepted as foreclosed collateral for outstanding debts. Recovery of the amount of impairment recognized in previous periods due to impairment of movable property/real estate foreclosed for outstanding debts and other assets held for sale and balance amounts on impairment written off during derecognition are recorded on the debit side. Impairment amounts on movable property/real estate and other assets held for sale foreclosed for outstanding debts are recorded on the credit side. Group 2702 Assets on disposal group - in national currency 27020 (asset) – This account is used for accounting of assets on disposal group.

Value of assets on disposal group is recorded on the debit side. Value of assets on disposal group sold and written off is recorded on the credit side. 27021 (contra asset) – This account is used for accounting of impairment on assets on disposal group. Recovery of the amount of impairment due to recognized in previous periods due to impairment of assets on disposal group and balance amounts on impairment written off during derecognition are recorded on the debit side. Impairment amounts on impairment on assets on disposal group is recorded on the credit side. CLASS 28 Fixed assets, intangible assets, and investment property Purpose: Accounts in this class are used for accounting of fixed assets, intangible assets, and investment property. Initial recognition: Fixed assets, intangible assets and investment property are recognized at initial value (cost of sale including assets related direct expenses). Valuation: Fixed assets, intangible assets and investment property are measured at initial or fair value under the IFRS. Fixed assets, intangible assets and investment property measured at fair value are regularly revalued and results of revaluation are recognized in capital accounts. Fixed assets, intangible assets and investment property measured at initial value are regularly revalued in terms of impairment and results of valuation are included to impairment losses. Derecognition: Fixed assets, intangible assets and investment property are derecognized when they are sold, given on a gratis basis, liabilities are met under contractual conditions, in other cases specified in the legislation and when written off. Group 2801 Land - in national currency Group 2802 Buildings and constructions - in national currency Group 2803 Furniture and equipment - in national currency Group 2804 Computers and communication equipment - in national currency Group 2805 Vehicles - in national currency Group 2806 Other fixed assets - in national currency Group 2807 Leased property and equipment - in national currency Group 2808 Leasehold improvements - in national currency Group 2809 Construction in progress - in national currency Group 2810 Works of Art and other collectibles - in national currency 280X0/281X0 (asset) - These accounts are used for accounting of land, buildings and constructions, furniture and equipment, computer and communication equipment, vehicles, other fixed assets, leased property and equipment, leasehold improvements, construction in progress and works of art and other collectibles. Value of fixed assets received, capitalized expenses, amounts on leasehold improvements and revaluation expenses from the rise in fair value of fixed assets are recorded on the debit side. Value of fixed assets derecognized and classified into other groups, amounts on the fall in fair value and impairment of fixed assets are recognized on the credit side. 280X1/281X1 (contra asset) - These accounts are used for accounting of amortization on land, buildings and constructions, furniture and equipment, computer and communication equipment, vehicles, other fixed assets,

leased property and equipment and leasehold improvements. Accumulated amortization cost on derecognized fixed assets and amounts debited on revaluation of fixed assets are recorded on the debit side. Amortization amounts accrued on fixed assets and amounts credited on revaluation of fixed assets are recorded on the credit side. Group 2811 Software - in national currency Group 2812 Licenses - in national currency Group 2813 Other intangible assets - in national currency Group 2814 Goodwill - in national currency 281X0 (asset) - These accounts are used for accounting of software, licenses, other intangible assets, and goodwill. Value of intangible assets and goodwill received, capitalized expenses, revaluation amounts from the rise in fair value of these assets are recognized on the debit side. Value of derecognized intangible assets and goodwill, decrease in fair value and impairment of these assets are recorded on the credit side. 281X1 (contra asset) - These accounts are used for accounting of accumulated amortization on software, licenses, and other intangible assets. Amounts of accumulated amortization on derecognized intangible assets and amounts debited on revaluation of intangible assets are recorded on the debit side. Amortization amounts calculated on intangible assets and amounts credited on revaluation of intangible assets are recorded on the credit side. Group 2815 Investment property - in national currency 28150 (asset) – This account is used for accounting of land, buildings and construction referred to investment property. Value of investment property received, capitalized expenses, revaluation amounts from the rise in fair value of investment property are recorded on the debit side. Value of investment property derecognized, reclassified, amounts on decrease in fair value and impairment of investment property are recorded on the credit side. 28151 (contra asset) – This account is used for accounting of accumulated amortization on land, buildings and constructions referred to investment property. Accumulated amortization amounts on derecognized investment property and amounts debited on revaluation of investment property are recorded on the debit side. Amortization amounts calculated on investment property and amounts credited on revaluation of investment property are recorded on the credit side. CLASS 29 Investments Purpose: Accounts in this class are used for accounting of investments to subsidiaries, associates and other enterprises. Initial recognition: Investments to subsidiaries, associates and other enterprises are recognized at fair value. Valuation: Investments to subsidiaries, associates and other enterprises are measured at initial or fair value under the IFRS.

Investments to subsidiaries, associates and other enterprises measured at fair value are revalued regularly and results of revaluation are recorded in income statement. Investments to subsidiaries, associates and other enterprises measured at initial value are regularly revaluated in terms of impairment and relevant reserves are created. Derecognition: Investments to subsidiaries, associates and other enterprises are derecognized when control over subsidiaries, considerable influence on associates is lost, as well as when investments to subsidiaries, associates and other enterprises are sold and written off. Group 2901 Investments in subsidiaries operating in financial sector - in national currency Group 2902 Investments in subsidiaries operating in non-financial sector - in national currency Group 2903 Investments in subsidiaries operating in financial sector – in foreign currency Group 2904 Investments in subsidiaries operating in non-financial sector – in foreign currency Group 2905 Investments in associates operating in financial sector - in national currency Group 2906 Investments in associates operating in non-financial sector - in national currency Group 2907 Investments in associates operating in financial sector - in foreign currency Group 2908 Investments in associates operating in non-financial sector - in foreign currency Group 2909 Investments in other entities operating in financial sector - in national currency Group 2910 Investments in other entities operating in non-financial sector – in national currency Group 2911 Investments in other entities operating in financial sector - in foreign currency Group 2912 Investments in other entities operating in non-financial sector - in foreign currency 290X0/291X0 (asset) - These accounts are used for accounting of investments to subsidiaries, associates and other entities operating in financial and non-financial sectors. Amount of investments to subsidiaries, associates and other entities are recorded on the debit side. Amount of investments to subsidiaries, associates and other entities sold and written off are recorded on the credit side. 290X3/291X3 (asset/contra asset) - These accounts are used for accounting of revaluation on investments to subsidiaries, associates and other entities operating in financial and non-financial sectors. Rise in fair value of investments to subsidiaries, associates and other entities, amounts referred to accounts 290X6/291X6 and negative balance amounts written off on revaluation during derecognition of investments are recorded on the debit side. Fall in fair value of investments to subsidiaries, associates and other entities and positive balance amounts written off on revaluation during derecognition of investments are recorded on the credit side. 290X6/291X6 (contra asset) - These accounts are used for accounting of impairment on investments to subsidiaries, associates and other entities operating in financial and non-financial sectors. Recovery of the amount of impairment recognized in previous periods due to impairment of investments in subsidiaries, associates and other enterprises and balance amounts written off on impairment during derecognition are recorded on the debit side. Impairment amounts recognized in loss accounts on investments to subsidiaries, associates and other entities are recognized on the credit side. Group 2991 Impairment allowance on investments - in national currency 2991X (contra asset) - These accounts are used for accounting of impairment allowances on investments to subsidiaries, associates and other enterprises operating in financial and non-financial sectors.

Amount of impairment allowances on investments to subsidiaries, associates and other enterprises operating in financial and non-financial sectors recovered and written off are recorded on the debit side. Amount of impairment allowances on investments to subsidiaries, associates and other enterprises operating in financial and non-financial sectors created are recorded on the credit side. LIABILITIES CLASS 31 Amounts due to the Central Bank of the Republic of Azerbaijan (CBA) Purpose: Accounts in this class are used for accounting of amounts due to the CBA. Initial recognition: Amounts due to the CBA are recognized at fair value. Valuation: Amounts due to the CBA are measured at amortized cost using an effective exchange rate. Derecognition: Amounts due to the CBA are derecognized when they are repaid, met under contractual conditions, documented as other debt instruments as per the IFRS. Group 3102 Correspondent accounts ‘Loro’ of CBAR - in foreign currency Group 3103 Correspondent accounts ‘Loro’ of CBAR - in precious metals 310X0 (liability) - These accounts are used for accounting of funds with correspondent accounts «loro» of the CBA. Amounts credited from correspondent accounts «loro» of the CBA are recorded on the debit side. Amounts credited to correspondent accounts «loro» of the CBA are recorded on the credit side. 310X1 (liability) - These accounts are used for accounting of funds blocked on correspondent accounts «loro» of the CBA. Amounts credited from blocked correspondent accounts «loro» of the CBA are recorded on the debit side. Amounts credited to blocked correspondent accounts «loro» of the CBA are recorded on the credit side. 310X2 (liability) - These accounts are used for accounting of accrued interest receivables on correspondent accounts «loro» of the CBA. Interest paid on correspondent accounts «loro» of the CBA are recorded on the debit side. Interest payables recognized in loss accounts on correspondent accounts «loro» of the CBA are recorded on the credit side. Group 3104 Correspondent accounts ‘Nostro’ with CBAR in overdraft - in national currency Group 3105 Correspondent accounts ‘Nostro’ with CBAR in overdraft - in foreign currency Group 3106 Correspondent accounts ‘Nostro’ with CBAR in overdraft - in precious metals 310X0 (liability) - These accounts are used for accounting of overdrafts on «nostro» correspondent accounts with the CBA. Amounts paid on overdrafts of «nostro» correspondent accounts, referred to overdue principal debt accounts and documented as other debt instruments are recorded on the debit side. Amount of overdrafts of «nostro» correspondent accounts with the CBA are recorded on the credit side. 310X2 (liability) - These accounts are used to maintain accounting of interest payables accrued on overdraft accounts with the CBA. Interest amounts paid on overdraft accounts with the CBA, attributed to overdue interest debt accounts, and documented as other debt instruments are recorded on the debit side. Interest payables recognized in expense accounts on overdraft accounts with the CBA are recorded on the credit side.

310X3 (liability) - These accounts are used for accounting of overdue principal on overdraft accounts with the CBA. Amounts of overdue principal debts paid on overdraft accounts with the CBA and documented as other debt instruments are recorded on the debit side. Amounts of overdue principal debts on overdraft accounts with the CBA are recorded on the credit side. 310X4 (liability) - These accounts are used for accounting of overdue interest debts on overdraft accounts with the CBA. Amounts of overdue interest debts paid on overdraft accounts with the CBA and documented as other debt instruments are recorded on the debit side. Amounts of overdue interest debts on overdraft accounts with the CBA are recorded on the credit side. Group 3111 Short-term deposits of CBA - in national currency Group 3112 Short-term deposits of CBA - in foreign currency Group 3113 Short-term deposits of CBA - in precious metals Group 3121 Long-term deposits of CBA - in national currency Group 3122 Long-term deposits of CBA - in foreign currency Group 3123 Long-term deposits of CBA - in precious metals 311X0/312X0 (liability) - These accounts are used for accounting of short/long-term deposits of the CBA. Amounts paid on deposits of the CBA and referred to overdue principal debt accounts are recorded on the debit side. Amounts of deposits of the CBA are recorded on the credit side. 311X2/312X2 (liability) - These accounts are used for accounting of interest payables accrued on short/long term deposits of the CBA. Interest amounts paid on deposits of the CBA and attributed to overdue interest debt accounts are recorded on the debit side. Interest payables recognized in expense items on deposits of the CBA are recorded on the credit side. 311X3/312X3 (liability) - These accounts are used for accounting of overdue principal on short/long term deposits of the CBA. Overdue principal amount paid on deposits of the CBA are recorded on the debit side. Amounts of overdue principal on deposits of the CBA are recorded on the credit side. 311X4/312X4 (liability) - These accounts are used for accounting of overdue interest debts on short/long term deposits of the CBA. Amount of overdue interest debts paid on deposits of the CBA are recorded on the debit side. Amount of overdue interest debts on deposits of the CBA are recorded on the credit side. Group 3114 Short-term loans obtained from the CBA - in national currency Group 3115 Short-term loans obtained from the CBA - in foreign currency Group 3116 Short-term loans obtained from the CBA - in precious metals Group 3124 Long-term loans obtained from the CBA - in national currency Group 3125 Long-term loans obtained from the CBA - in foreign currency Group 3126 Long-term loans obtained from the CBA - in precious metals

311X0/312X0 (liability) - These accounts are used for accounting of short/long term loans from the CBA. Amounts paid on loans from the CBA, attributed to overdue principal debt items and documented as other debt instruments are recorded on the debit side. Amounts of loans from the CBA are recorded on the credit side. 311X2/312X2 (liability) - These accounts are used for accounting of interest payables on accrued on short/long term loans of the CBA. Interest amounts paid on loans from the CBA, referred to overdue interest debt accounts and documented as other debt instruments are recorded on the debit side. Interest payables recognized in expense items on loans from the CBA are recorded on the credit side. 311X3/312X3 (liability) - These accounts are used for accounting of overdue principal debts on short/long term loans from the CBA. Amounts of overdue principal debts paid on loans from the CBA, and documented as other debt instruments are recorded on the debit side. Amounts of overdue principal debts on loans from the CBA are recorded on the credit side. 311X4/312X4 (liability) - These accounts are used for accounting of overdue interest debts on short/long term loans from the CBA. Amounts of overdue interest debts paid on loans from the CBA and documented as other debt instruments are recorded on the debit side. Amounts of overdue interest debts on loans from the CBA are recorded on the credit side. Group 3171 REPO agreements with CBA - in national currency Group 3172 REPO agreements with CBA - in foreign currency 317X0 (liability) - These accounts are used for accounting of REPO agreements with CBA. Deleted amounts related to the closure and cancellation of REPO agreements are recorded on the debit side. Amount of obligations for REPO agreements with the CBA as of the opening date of the transaction are recorded on the credit side. 317X2 (liability) - These accounts are used for accounting of interest payables accrued on REPO agreements with the CBA. Interest amounts paid on REPO agreements with the CBA and attributed to overdue interest debt items are recorded on the debit side. Amounts of interest payables recognized in expense items on REPO agreements with the CBA are recorded on the credit side. 317X3 (liability) - These accounts are used for accounting of overdue principal debts on REPO agreements with CBA. Amounts of overdue principal debts paid on REPO agreements with CBA are recorded on the debit side. Amounts of overdue principal debts on REPO agreements with CBA are recorded on the credit side. 317X4 (liability) - These accounts are used for accounting of for accounting of overdue interest debts on REPO agreements with CBA. Amounts of overdue interest debts paid on REPO agreements with the CBA are recorded on the debit side. Amounts of overdue interest debts on REPO agreements with the CBA are recorded on the credit side.

Group 3196 Adjustments on amounts due to the CBA - in national currency Group 3197 Adjustments on amounts due to the CBA - in foreign currency Group 3198 Adjustments on amounts due to the CBA - in precious metals 31960/31970/31980 (liability) - These accounts are used to record positive adjustments related to the determination of the amortized cost of amounts due to the Central Bank, as well as positive adjustments arising from the difference between the contractual interest rate and the market interest rates of similar financial instruments Amortization amount of positive adjustments on amounts due to the Central Bank and the remaining balance of positive adjustments written off when the funds are derecognized are recorded on the debit side. The amount of positive adjustments on amounts due to the Central Bank are recorded on the credit side 31961/31971/31981 (contra-liability) - These accounts are used to record negative adjustments related to the determination of the amortized cost of amounts due to the Central Bank, as well as negative adjustments arising from the difference between the contractual interest rate and the market interest rates of similar financial instruments Amount of negative adjustments on amounts due to the CBA are recorded on the debit side. Amortization amount of negative adjustments related amounts due to the Central Bank and the remaining balance of negative adjustments written off when the funds are derecognized are recorded on the credit side. CLASS 32 Cash in circulation Purpose: The accounts reflected in this class are used to record cash in circulation (banknotes and coins) Initial recognition və Valuation: Cash in circulation is recognized and measured at its nominal value. Derecognition: Cash in circulation is derecognized when it becomes unfit for circulation, when currency notes are replaced, or during the denomination process. Group 3201 Banknotes in circulation - in national currency Group 3202 Coins in circulation - in national currency 32010/32020 (liability) - These accounts are used for accounting of cash in circulation (banknotes and coins). Amount of cash withdrawn from circulation are recorded on the debit side. Amount of cash issued to circulation are recorded on the credit side. CLASS 35 Amounts due to financial sector Purpose: The accounts reflected in this class are used for accounting of amounts due to financial sector. Initial recognition: Amounts due to financial sector are recognized at fair value. Valuation: Amounts due to financial sector are measured at amortized cost using the effective exchange rate method. Derecognition: Amounts due to the financial sector are derecognized when they are repaid, settled in accordance with contractual terms, or reclassified as other debt instruments in cases provided for by IFRS.

Group 3501 Correspondent accounts ‘Loro’ of banks - in national currency Group 3502 Correspondent accounts ‘Loro’ of banks - in foreign currency Group 3503 Correspondent accounts ‘Loro’ of banks - in precious metals Group 3504 Correspondent accounts ‘Loro’ of foreign central/national banks - in foreign currency Group 3505 Correspondent accounts ‘Loro’ of foreign central/national banks - in precious metals Group 3506 Current accounts of non-bank credit institutions - in national currency Group 3507 Current accounts of non-bank credit institutions - in foreign currency Group 3508 Current accounts of non-bank credit institutions - in precious metals Group 3509 Current accounts of other financial institutions - in national currency Group 3510 Current accounts of other financial institutions - in foreign currency Group 3511 Current accounts of other financial institutions - in precious metals 350X0/350X5/351X0/351X5 (liability) - This account is used for accounting of the funds held in the current accounts of resident/non-resident banks and foreign central/national banks' ‘loro’ correspondent accounts, as well as in the current accounts of resident/non-resident non-bank credit institutions and other financial institutions. Amounts withdrawn from ‘loro’ correspondent accounts and current accounts are recorded on the debit side. Amounts deposited into ‘loro’ correspondent accounts and current accounts are recorded on the credit side. 350X1/350X6/351X1/351X6 (liability) - These accounts are used for accounting of the blocked funds in the current accounts of resident/non-resident banks and foreign central/national banks' ‘loro’ correspondent accounts, as well as in the current accounts of resident/non-resident non-bank credit institutions and other financial institutions Amounts withdrawn from blocked ‘loro’ correspondent accounts and blocked current accounts are recorded on the debit side. Amounts deposited into blocked ‘loro’ correspondent accounts and blocked current accounts are recorded on the credit side. 350X2/350X7/351X2/351X7 (liability) - These accounts are used for accounting of the accrued payable interest on the current accounts of resident/non-resident banks and foreign central/national banks' ‘loro’ correspondent accounts, as well as on the current accounts of resident/non-resident non-bank credit institutions and other financial institutions The interest amounts paid on ‘loro’ correspondent accounts and current accounts are recorded on the debit side. The payable interest amounts recognized in the expense accounts of ‘loro’ correspondent accounts and current accounts are recorded on the credit side. Group 3512 Overdraft on «nostro» correspondent account in banks - in national currency Group 3513 Overdraft on «nostro» correspondent account in banks - in foreign currency Group 3514 Overdraft on «nostro» correspondent account in banks - in precious metals Group 3515 Correspondent accounts ‘Nostro’ of foreign central/national banks in overdraft – in foreign currency

Group 3516 Correspondent accounts ‘Nostro’ of foreign central/national banks in overdraft – in precious metals

351X0/351X5 (liability) - These accounts are used for accounting of overdrafts on the ‘nostro’ correspondent accounts of resident/non-resident banks and foreign central/national banks. Amounts paid on overdrafts of ‘nostro’ correspondent accounts in banks, amounts classified as overdue principal debt, and documented as other debt instruments are recorded on the debit side. Overdraft amounts on ‘nostro’ correspondent accounts in banks are recorded on the credit side. 351X2/351X7 (liability) - These accounts are used to record the accrued payable interest on overdrafts in the ‘nostro’ correspondent accounts of resident/non-resident banks and foreign central/national banks. The interest amounts paid on overdrafts in ‘nostro’ correspondent accounts in banks, as well as the overdue interest amounts classified as principal debt are recorded on the debit side. The payable interest amounts recognized in the expense accounts related to overdrafts in ‘nostro’ correspondent accounts are recorded on the credit side. 351X3/351X8 (liability) - These accounts are used for accounting of overdue principal debts on overdrafts in the ‘nostro’ correspondent accounts of resident/non-resident banks and foreign central/national banks Amounts paid on overdue principal debts related to overdrafts in ‘nostro’ correspondent accounts in banks, as well as amounts documented as other debt instruments are recorded on the debit side. The overdue principal debts related to overdrafts in ‘nostro’ correspondent accounts in banks are recorded on the credit side. 351X4/351X9 (liability) - These accounts are used for accounting of overdue interest debts on overdrafts in the ‘nostro’ correspondent accounts of resident/non-resident banks and foreign central/national banks Amounts paid on overdue interest debts related to overdrafts in ‘nostro’ correspondent accounts in banks are recorded on the debit side. The overdue interest debts related to overdrafts in ‘nostro’ correspondent accounts in banks are recorded on the credit side. Group 3521 Short-term deposits of banks - in national currency Group 3522 Short-term deposits of banks - in foreign currency Group 3523 Short-term deposits of banks - in precious metals Group 3524 Short-term deposits of foreign central/national banks - in foreign currency Group 3525 Short-term deposits of foreign central/national banks - in precious metals Group 3526 Short-term deposits of non-bank credit institutions - in national currency Group 3527 Short-term deposits of non-bank credit institutions – in foreign currency Group 3528 Short-term deposits of non-bank credit institutions - in precious metals Group 3529 Short-term deposits of other financial institutions - in national currency Group 3530 Short-term deposits of other financial institutions - in foreign currency Group 3531 Short-term deposits of other financial institutions - in precious metals

Group 3543 Long-term deposits of banks - in national currency Group 3544 Long-term deposits of banks - in foreign currency Group 3545 Long-term deposits of banks - in precious metals Group 3546 Long-term deposits of foreign central/national banks - in foreign currency Group 3547 Long-term deposits of foreign central/national banks - in precious metals Group 3548 Long-term deposits of non-bank credit institutions – in national currency Group 3549 Long-term deposits of non-bank credit institutions – in foreign currency Group 3550 Long-term deposits of non-bank credit institutions – in precious metals Group 3551 Long-term deposits of other financial institutions - in national currency Group 3552 Long-term deposits of other financial institutions - in foreign currency Group 3553 Long-term deposits of other financial institutions - in precious metals 352X0/352X5/353X0/353X5/354X0/354X5/355X0/355X5 (liability) - These accounts are used for recording short-term/long-term deposits attracted from resident/non-resident banks, foreign central/national banks, resident/non-resident non-bank credit institutions, and other financial institutions. Amounts paid on deposits attracted from the financial sector and classified as overdue principal debt are recorded on debit of accounts. The amount of deposits attracted from the financial sector are recorded on the credit side. 352X1/352X6/353X1/353X6/354X1/354X6/355X1/355X6 (liability) - These accounts are used for accounting of blocked funds related to short-term/long-term deposits attracted from resident/non-resident banks, foreign central/national banks, resident/non-resident non-bank credit institutions, and other financial institutions. Amounts withdrawn from blocked deposit accounts in the financial sector are recorded on the debit side. Amounts credited to blocked deposit accounts in the financial sector are recorded on the credit side. 352X2/352X7/353X2/353X7/354X2/354X7/355X2/355X7 (liability) - These accounts are used for accounting of accrued interest payable on short-term/long-term deposits attracted from resident/non-resident banks, foreign central/national banks, resident/non-resident non-bank credit institutions, and other financial institutions. Interest amounts paid on deposits attracted from the financial sector and classified as overdue interest debt are recorded on the debit side. Interest amounts recognized as expenses for deposits attracted from the financial sector are recorded on the credit side. 352X3/352X8/353X3/353X8/354X3/354X8/355X3/355X8 (liability) - These accounts are used for accounting of overdue principal debts on short-term/long-term deposits attracted from resident/non-resident banks, foreign central/national banks, resident/non-resident non-bank credit institutions, and other financial institutions. The amount of overdue principal debts paid on deposits attracted from the financial sector are

recorded on the debit side. The amount of overdue principal debts on deposits attracted from the financial sector are recorded on the credit side. 352X4/352X9/353X4/353X9/354X4/354X9/355X4/355X9 (liability) - These accounts are used for recording overdue interest debts on short-term/long-term deposits attracted from resident/non-resident banks, foreign central/national banks, resident/non-resident non-bank credit institutions, and other financial institutions. The amount of overdue interest debts paid on deposits attracted from the financial sector are recorded on the debit side. The amount of overdue interest debts on deposits attracted from the financial sector are recorded on the credit side. Group 3532 Short-term loans from banks - in national currency Group 3533 Short-term loans from banks - in foreign currency Group 3534 Short-term loans from banks - in precious metals Group 3535 Short-term loans from foreign central/national banks - in foreign currency Group 3536 Short-term loans from foreign central/national banks - in precious metals Group 3537 Short-term loans from non-bank credit institutions - in national currency Group 3538 Short-term loans from non-bank credit institutions - in foreign currency Group 3539 Short-term loans from non-bank credit institutions - in precious metals Group 3540 Short-term loans from other financial institutions - in national currency Group 3541 Short-term loans from other financial institutions - in foreign currency Group 3542 Short-term loans from other financial institutions - in precious metals Group 3554 Long-term loans from banks - in national currency Group 3555 Long-term loans from banks - in foreign currency Group 3556 Long-term loans from banks - in precious metals Group 3557 Long-term loans from foreign central/national banks - in foreign currency Group 3558 Long-term loans from foreign central/national banks – in precious metals Group 3559 Long-term loans from non-bank credit institutions - in national currency Group 3560 Long-term loans from non-bank credit institutions - in foreign currency Group 3561 Long-term loans from non-bank credit institutions - in precious metals Group 3562 Long-term loans from non-resident other financial institutions - in national currency Group 3563 Long-term loans from non-resident other financial institutions – in foreign currency Group 3564 Long-term loans from non-resident other financial institutions – in precious metals 353X0/353X5/354X0/354X5/355X0/355X5/356X0/356X5 (liability) - These accounts are used for accounting of short-term/long-term loans obtained from resident/non-resident banks, foreign central/national banks, resident/non-resident non-bank credit institutions, and other financial institutions.

Amounts paid on loans obtained from the financial sector, classified as overdue principal debts, and documented as other debt instruments are recorded on the debit side. The amounts of loans obtained from the financial sector are recorded on the credit side. 353X2/353X7/354X2/354X7/355X2/355X7/356X2/356X7 (liability) - These accounts are used for accounting of accrued interest payable on short-term/long-term loans obtained from resident/non-resident banks, foreign central/national banks, resident/non-resident non-bank credit institutions, and other financial institutions. Interest amounts paid on loans obtained from the financial sector and classified as overdue interest debt are recorded on the debit side. Interest amounts recognized as expenses for loans obtained from the financial sector are recorded on the credit side. 353X3/353X8/354X3/354X8/355X3/355X8/356X3/356X8 (liability) - These accounts are used for accounting of overdue principal debts on short-term/long-term loans obtained from resident/non-resident banks, foreign central/national banks, resident/non-resident non-bank credit institutions, and other financial institutions. Amounts paid on overdue principal debts of loans obtained from the financial sector and documented as other debt instruments are recorded on the debit side. The amount of overdue principal debts of loans obtained from the financial sector are recorded on the credit side. 353X4/353X9/354X4/354X9/355X4/355X9/356X4/356X9 (liability) - These accounts are used for accounting of overdue interest debts on short-term/long-term loans obtained from resident/non-resident banks, foreign central/national banks, resident/non-resident non-bank credit institutions, and other financial institutions. Amounts paid on overdue interest debts of loans obtained from the financial sector are recorded on the debit side. Amounts of overdue interest debts of loans obtained from the financial sector are recorded on the credit side. Group 3571 REPO agreements with banks - in national currency Group 3572 REPO agreements with banks - in foreign currency Group 3574 REPO agreements with foreign central/national banks - in foreign currency Group 3575 REPO agreements with non-bank credit institutions - in national currency Group 3576 REPO agreements with non-bank credit institutions - in foreign currency Group 3577 REPO agreements with other financial institutions - in national currency Group 3578 REPO agreements with other financial institutions - in foreign currency 357X0/357X5 (liability) - These accounts are used for recording REPO transactions with resident/non-resident banks, foreign central/national banks, resident/non-resident non-bank credit institutions, and other financial institutions. Amounts written off in connection with concluding and cancellation of REPO transactions with the financial sector are recorded on the debit side.

The amount of obligations as of the opening date of REPO transactions with the financial sector are recorded on the credit side. 357X2/357X7 (liability) - These accounts are used for accounting of accrued interest payable on REPO transactions with resident/non-resident banks, foreign central/national banks, resident/non-resident non-bank credit institutions, and other financial institutions. Amounts paid on REPO transactions and classified as overdue interest debt are recorded on the debit side. Interest amounts recognized as expenses for REPO transactions with the financial sector are recorded on the credit side. 357X3/357X8 (liability) - These accounts are used for accounting of overdue principal debts related to REPO transactions with resident/non-resident banks, foreign central/national banks, resident/non-resident non-bank credit institutions, and other financial institutions. Amounts paid on overdue principal debts of REPO transactions are recorded on the debit side. Amounts of overdue principal debts related to REPO transactions are recorded on the credit side. 357X4/357X9 (liability) - These accounts are used for accounting of overdue interest debts related to REPO transactions with resident/non-resident banks, foreign central/national banks, resident/non-resident non-bank credit institutions, and other financial institutions. Amounts paid on overdue interest debts of REPO transactions are recorded on the debit side. Amounts of overdue interest debts related to REPO transactions are recorded on the credit side. Group 3593 Closed accounts of financial sector - in national currency Group 3594 Closed accounts of financial sector - in foreign currency Group 3595 Closed accounts of financial sector - in precious metals 3593X/3594X/3595X (liability) - These accounts are used for accounting of closed accounts of resident/non￾resident banks, non-bank credit institutions, and other financial institutions. Amounts withdrawn from closed accounts in the financial sector are recorded on the debit side. Amounts credited to closed accounts in the financial sector are recorded on the credit side. Group 3596 Adjustments on amounts due to financial sector - in national currency Group 3597 Adjustments on amounts due to financial sector - in foreign currency Group 3598 Adjustments on amounts due to financial sector - in precious metals 35960/35970/35980 (liability) - These accounts are used for accounting of positive adjustments arising from the determination of the amortized cost of liabilities to the financial sector and from the difference between the contractual interest rate and market interest rates on similar financial instruments. Amortization amount of positive adjustments on liabilities to the financial sector and the remaining amount of positive adjustments written off when funds are derecognized are recorded on the debit side. Amount of positive adjustments on liabilities to the financial sector are recorded on the credit side.

35961/35971/35981(contra-liability) - These accounts are used for accounting of negative adjustments arising from the determination of the amortized cost of liabilities to the financial sector and from the difference between the contractual interest rate and market interest rates on similar financial instruments. Amounts of negative adjustments on liabilities to the financial sector are recorded on the debit side. Amortization amount of negative adjustments on liabilities to the financial sector and the remaining amount of negative adjustments written off when funds are derecognized are recorded on the credit side. CLASS 36 Amounts due to state funds and budget organizations Purpose: Accounts in this class are used for accounting liabilities to budget organizations and state funds. Initial recognition: Liabilities to budget organizations and state funds are recognized at fair value. Valuation: Liabilities to budget organizations and state funds are measured at amortized cost using the effective interest rate method. Derecognition: Liabilities to budget organizations and state funds are derecognized when they are repaid, fulfilled in accordance with contract terms, or documented as other debt instruments as per the IFRS. Group 3601 Current accounts of budget organizations - in national currency Group 3602 Current accounts of budget organizations - in foreign currency Group 3603 Current accounts of budget organizations - in precious metals Group 3604 Current accounts of state funds - in national currency Group 3605 Current accounts of state funds - in foreign currency Group 3606 Current accounts of state funds - in precious metals 360X0/360X5 (liability) - These accounts are used for accounting of the current accounts of the Central Treasury, other budget organizations, the State Oil Fund of the Republic of Azerbaijan, and other state funds. Amounts debited from current accounts of budget organizations and state funds are recorded on the debit side. Amounts credited to current accounts of budget organizations and state funds are recorded on the credit side. 360X1/360X6 (liability) - These accounts are used for accounting of blocked funds in current accounts of the Central Treasury, other budget organizations, the State Oil Fund of the Republic of Azerbaijan, and other state funds. Amounts debited from blocked current accounts of budget organizations and state funds are recorded on the debit side. Amounts credited to blocked current accounts of budget organizations and state funds are recorded on the credit side. 360X2/360X7 (liability) - These accounts are used for accounting of accrued interest payable on current accounts of the Central Treasury, other budget organizations, the State Oil Fund of the Republic of Azerbaijan, and other state funds. Amounts of interest paid on current accounts of budget organizations and state funds are recorded on the debit side. Amounts of interest payable recognized in expense items of budget organizations and state funds are

recorded on the credit side. Group 3611 Short-term deposits of budget organizations - in national currency Group 3612 Short-term deposits of budget organizations - in foreign currency Group 3613 Short-term deposits of budget organizations - in precious metals Group 3614 Short-term deposits of state funds - in national currency Group 3615 Short-term deposits of state funds - in foreign currency Group 3616 Short-term deposits of state funds - in precious metals Group 3631 Long-term deposits of budget organizations - in national currency Group 3632 Long-term deposits of budget organizations - in foreign currency Group 3633 Long-term deposits of budget organizations - in precious metals Group 3634 Long-term deposits of state funds - in national currency Group 3635 Long-term deposits of state funds - in foreign currency Group 3636 Long-term deposits of state funds - in precious metals 361X0/361X5/363X0/363X5 (liability) - These accounts are used for accounting of short-term/long-term deposits attracted from the Central Treasury, other budget organizations, the State Oil Fund of the Republic of Azerbaijan, and other state funds. Amounts paid on deposits attracted from budget organizations and state funds, referred to overdue principal debt accounts and documented as other debt instruments are recorded on the debit side. Amounts of deposits attracted from budget organizations and state funds are recorded on the credit side. 361X1/361X6/363X1/363X6 (liability) - These accounts are used for accounting of blocked funds in short￾term/long-term deposit accounts attracted from the Central Treasury, other budget organizations, the SOFAZ, and other state funds. Amounts debited from blocked deposit accounts of budget organizations and state funds are recorded on the debit side. Amounts credited to blocked deposit accounts of budget organizations and state funds are recorded on the credit side. 361X2/361X7/363X2/363X7 (liability) - These accounts are used for accounting of accrued interest payable on short-term/long-term deposits attracted from the Central Treasury, other budget organizations, the SOFAZ, and other state funds. Amounts of interest paid on deposits attracted from budget organizations and state funds and referred to overdue interest debt accounts are recorded on the debit side. Amounts of interest payable recognized in expense accounts of deposits attracted from budget organizations and state funds are recorded on the credit side. 361X3/361X8/363X3/363X8 (liability) - These accounts are used for accounting of overdue principal debts on short-term/long-term deposits attracted from the Central Treasury, other budgetary organizations, the SOFAZ, and other state funds. Amounts of overdue principal debts paid on deposits attracted from budget organizations and state funds are recorded on the debit side. Amounts of overdue principal debts on deposits attracted from budget organizations and state funds are recorded on the credit side.

361X4/361X9/363X4/363X9 (liability) - These accounts are used for accounting of overdue interest debts on short-term/long-term deposits attracted from the Central Treasury, other budget organizations, the State Oil Fund of the Republic of Azerbaijan, and other state funds. Amounts of overdue interest debts paid on deposits attracted from budget organizations and state funds are recorded on the debit side. Amounts of overdue interest debts on deposits attracted from budget organizations and state funds are recorded on the credit side. Group 3621 Short-term loans from state funds - in national currency Group 3622 Short-term loans from state funds - in foreign currency Group 3641 Long-term loans from state funds- in national currency Group 3642 Long-term loans from state funds- in foreign currency 362X0/362X5/364X0/364X5 (liability) - These accounts are used for accounting of short-/long-term loans taken from the Mortgage Fund of the Republic of Azerbaijan and other state funds. Amounts paid on loans obtained from state funds, referred to overdue principal debt accounts and documented as other debt instruments are recorded on the debit side. Amounts of loans obtained from state funds are recorded on the credit side. 362X2/362X7/364X2/364X7 (liability) - These accounts are used for accounting of interest payables accrued on short-/long-term loans taken from the Mortgage Fund of the Republic of Azerbaijan and other state funds. Interest amounts paid and overdue on loans taken from state funds, allocated to interest debt accounts, are recorded on the debit side. Interest amounts payable, recognized in expense accounts for loans taken from state funds, are recorded on the credit side. 362X3/362X8/364X3/364X8 (liability) - These accounts are used for accounting of overdue principal debts taken from the Mortgage Fund of the Republic of Azerbaijan and other state funds. Amounts of overdue debts on loans taken from state funds and documented as other debt instruments are recorded on the debit side. Amounts of overdue debts on loans taken from state funds arerecorded on the credit side. 362X4/362X9/364X4/364X9 (liability) - These accounts are used for accounting of overdue interest debts on short/long-term loans taken from the Mortgage Fund of the Republic of Azerbaijan and other state funds. Amount of overdue interest debts paid on loans from state funds are recorded on the debit side. Amount of overdue interest debts on loans from state funds are recorded on the credit side.

Group 3693 Balance of closed accounts of state funds and budget organizations - in national currency Group 3694 Balance of closed accounts of state funds and budget organizations - in foreign currency Group 3695 Balance of closed accounts of state funds and budget organizations -in precious metals 3693X/3694X/3695X (liability) - These accounts are used for accounting of closed accounts of the Central Treasury, other budget organizations, the SOFAZ, and other state funds. Amounts debited from closed accounts of budget organizations and state funds are recorded on the debit side. Amounts credited to closed accounts of budget organizations and state funds are recorded on the credit side. Group 3696 Adjustments on amounts due to state funds and budget organizations - in national currency Group 3697 Adjustments on amounts due to state funds and budget organizations - in foreign currency Group 3698 Adjustments on amounts due to state funds and budget organizations - in precious metals 36960/36970/36980 (liability) - These accounts are used for accounting positive adjustments arising from the determination of the amortized cost of obligations to budget organizations and state funds, as well as from the difference between the contractual interest rate and the market interest rates of similar financial instruments. Amount of amortization of positive adjustments on obligations to budgetary organizations and state funds, as well as the remaining balance of positive adjustments written off upon derecognition of funds are recorded on the debit side. Amounts of positive adjustments on obligations to budget organizations and state funds are recorded on the credit side. 36961/36971/36981 (contra-liability) - These accounts are used for accounting negative adjustments arising from the determination of the amortized cost of amounts due to budget organizations and state funds, as well as from the difference between the contractual interest rate and the market interest rates of similar financial instruments. Amounts of negative adjustments on amounts due to budget organizations and state funds are recorded on the debit side. Amounts of amortization of negative adjustments on amounts due to budget organizations and state funds, as well as the remaining balance of negative adjustments written off upon derecognition of funds are recorded on the credit side. CLASS 37 Settlements with international financial institutions Purpose: These accounts are used for accounting of amounts due to international financial institutions. Initial recognition: Amounts due to international financial organizations are recognized at fair value. Valuation: Amounts due to international financial organizations are measured at amortized cost using an effective interest rate method. Derecognition: Amounts due to international financial organizations are derecognized if fulfilled under contractual terms.

Group 3701 Settlements with the International Monetary Fund - in national currency Group 3702 Settlements with the International Monetary Fund - in foreign currency Group 3703 Settlements with the International Monetary Fund - in special drawing rights Group 3704 Settlements with other international financial institutions- in national currency Group 3705 Settlements with other international financial institutions- in foreign currency Group 3706 Settlements with international financial institutions- in precious metals 37011 (liability) – This account is used for accounting of securities issued on International Monetary Fund Quotas. The balance of this account should equal to the balance of account 17011. The value of securities returned in connection with the reduction and revaluation of the International Monetary Fund quota is recorded on the debit side. The value of securities placed in connection with the increase and revaluation of the International Monetary Fund quota is recorded on the credit side. 37012/37042 (liability) - These accounts are used for accounting of securities issued on the loans from the IMF and other international financial institutions. Balances of these accounts should equal the balance of accounts 17012 and 17042, respectively. The value of securities returned in connection with the reduction and revaluation of the principal amount of loans taken from the IMF and other international financial institutions are recorded on the debit side. The value of securities issued in connection with the increase and revaluation of the principal amount of loans taken from the IMF and other international financial institutions are recorded on the credit side. 37013/37014 (liability) - These accounts are used for accounting of operations of operations on the change and revaluation of the IMF Quota of the Republic of Azerbaijan. Amounts debited from the reduction and revaluation of the amount of IMF Quotas are recorded on the debit side. Amounts credited to the increase and revaluation of the amount of IMF Quotas are recorded on the credit side. 37016/37026/37036 (liability) - These accounts are used for accounting of other settlements with the IMF. Amounts debited on other settlements with the IMF are recorded on the debit side. Amounts credited on other settlements with the IMF are recorded on the credit side. 37017/37027/37037 (liability) - These accounts are used for accounting of interest payables accrued on settlements with the IMF. Interest amounts paid on settlements with the IMF are recorded on the debit side. Interest payables recognized in expense items on settlements with the IMF are recorded on the credit side. 37023/37033 (liability) - These accounts are used for accounting of loans from the IMF. Amounts paid on loans from the IMF are recorded on the debit side.

Amounts of loans from the IMF are recorded on the credit side. 37024/37034 (liability) - These accounts are used for accounting of interest payables accrued on loans from the IMF. Interest amounts paid on loans from the IMF are recorded on the debit side. Interest payables recognized in expense items on loans from the IMF are recorded on the credit side. 37046/37056 (liability) - These accounts are used for accounting of other settlements (grants, bonuses, financial aid) with other international financial institutions (World Bank, International Finance Corporation, European Bank for Reconstruction and Development, Islamic Development etc.). Amounts debited on other settlements with other international financial institutions are recorded on the debit side. Amounts credited on other settlements with other international financial institutions are recorded on credit of accounts. 37047/37057 (liability) - These accounts are used for accounting of interest payables accrued on settlements with other international financial institutions. Interest amounts paid on settlements with other international financial institutions and referred to overdue interest debt accounts are recorded on the debit side. Interest amounts on settlements with other international financial institutions and referred to overdue interest debt accounts are recorded on the credit side. 37048/37058 (liability) - These accounts are used for accounting of overdue principal debt on settlements with other international financial institutions. Amount of overdue principal debt paid on settlements with other international financial institutions are recorded on the debit side. Amount of overdue principal debt on settlements with other international financial institutions are recorded on the credit side. 37049/37059 (liability) - These accounts are used for accounting of overdue interest debts on settlements with other international financial. Amounts of overdue interest debts paid on settlements with other international financial institutions are recorded on the debit side. Amounts of overdue interest debts on settlements with other international financial institutions are recorded on the credit side. 37053 (liability) – This account is used for accounting of loans from other international financial institutions. Amounts paid on loans from international financial institutions and referred to overdue principal debt accounts are recorded on the debit side. Amounts of loans from other financial institutions are recorded on the credit side. 37054 (liability) – This account is used for accounting of deposits of other international financial institutions. Amounts paid on deposits of other international financial institutions are recorded on the debit side. Amounts on deposits of other international financial institutions are recorded on the credit side. 37063 (liability) – This account is used for accounting of loans in precious metals from international financial institutions. Amounts paid on loans from international financial institutions and referred to overdue principal debt accounts are recorded on the debit side. Amounts of loans from international financial institutions are recorded on the credit side.

37064 (liability) – This account is used for accounting of deposits of international financial institutions in precious metals. Amounts paid on deposits of international financial institutions are recorded on the debit side. Amounts of deposits of international financial institutions are recorded on the credit side. 37066 (liability) - This account is used for accounting of settlements with institutions in precious metals. international financial Amounts debited on settlements with international financial institutions are recorded on the debit side Amounts credited on settlements with international financial institutions are recorded on the credit side. 37067 (liability) – This account is used for accounting of interest payables accrued on settlements with international financial institutions, loans obtained and deposits attracted in precious metals. Interest amounts paid on settlements with international financial institutions, loans obtained, and deposits attracted are recorded on the debit side. Interest amounts on settlements with international financial institutions, loans obtained, and deposits attracted are recorded on the credit side. 37068 (liability) – This account is used for accounting of settlements with other international financial institutions in precious metals, loans obtained, and deposits attracted. Amounts of overdue principal debts paid on settlements with other international financial institutions, loans obtained, and deposits attracted are recorded on the debit side. Amounts of overdue principal debts on settlements with other international financial institutions, loans obtained, and deposits attracted are recorded on the credit side. 37069 (liability) – This account is used for accounting of settlements with other international financial institutions in precious metals, loans obtained, and deposits attracted. Amounts of overdue interest debts paid on settlements with other financial institutions, loans obtained, and deposits attracted are recorded on the debit side. Amounts of overdue interest debts on settlements with other financial institutions, loans obtained, and deposits attracted are recorded on the credit side. Group 3796 Adjustments on settlements with international financial institutions - in national currency Group 3797 Adjustments on settlements with international financial institutions Group 3798 Adjustments on settlements with international financial institutions - in precious metals 37960/37970/37980 (liability) - These accounts are used for accounting of positive adjustments arising from the determination of the amortized value of amounts due to international financial institutions and the difference between the contractual interest rate and market interest rates on similar financial instruments. Amortization amounts of positive adjustments related to amounts due to international financial institutions and the written-off balance of positive adjustments when funds are derecognized are recorded on the debit side. Amounts of positive adjustments related to amounts due to international financial institutions are recorded on the credit of accounts. 37961/37971/37981 (contra-liability) - These accounts are used for accounting of negative adjustments arising from the determination of the amortized value of amounts due to international financial institutions

and the difference between the contractual interest rate and market interest rates on similar financial instruments. Amounts of negative adjustments related to amounts due to international financial institutions are recorded on the debit side. Amortization amounts of negative adjustments related to amounts due to international financial institutions and the written-off balance of negative adjustments when funds are derecognized are recorded on the credit side. CLASS 38 Adjustments on amounts due to state-owned legal entities, municipalities, and public organizations Purpose: The accounts in this class are used for accounting of adjustments on amounts due to state￾owned legal entities, municipalities, and public organizations. Initial recognition: Adjustments on amounts due to state-owned legal entities, municipalities and public organizations are recognized at fair value. Valuation: Adjustments on amounts due to state-owned legal entities, municipalities and public organizations measured at amortized cost using the effective exchange rate method. Derecognition: Amounts due to state-owned legal entities, municipalities and public organizations are derecognized when they are repaid, fulfilled in accordance with contract terms, or reclassified as other debt instruments in cases specified by IFRS. Group 3801 Current accounts of state-owned legal entities operating in mining sector - in national currency Group 3811 Current accounts of state-owned legal entities operating in mining sector - in foreign currency Group 3821 Current accounts of state-owned legal entities operating in mining sector- in precious metals Group 3802 Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in national currency Group 3812 Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency Group 3822 Current accounts of state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals Group 3803 Current accounts of state-owned legal entities operating in construction and building sector

• in national currency Group 3813 Current accounts of state-owned legal entities operating in construction and building sector
• in foreign currency Group 3823 Current accounts of state-owned legal entities operating in construction and building sector
• in precious metals Group 3804 Current account of state-owned legal entities operating in industrial and manufacturing sector - in national currency Group 3814 Current account of state-owned legal entities operating in industrial and manufacturing sector - in foreign currency Group 3824 Current account of state-owned legal entities operating in industrial and manufacturing sector - in precious metals

Group 3805 Current accounts of state-owned legal entities operating in transportation and communication sector - in national currency Group 3815 Current accounts of state-owned legal entities operating in transportation and communication sector - in foreign currency Group 3825 Current accounts of state-owned legal entities operating in transportation and communication sector - in precious metals Group 3806 Current accounts of state-owned legal entities operating in retail and services sector - in national currency Group 3816 Current accounts of state-owned legal entities operating in retail and services sector - in foreign currency Group 3826 Current accounts of state-owned legal entities operating in retail and services sector - in precious metals Group 3807 Current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency Group 3817 Current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency Group 3827 Current accounts of state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals Group 3808 Current account of state-owned legal entities operating in real estate sector - in national currency Group 3818 Current account of state-owned legal entities operating in real estate sector - in foreign currency Group 3828 Current account of state-owned legal entities operating in real estate sector - in precious metals Group 3809 Current accounts of state-owned legal entities operating in other sectors - in national currency Group 3819 Current accounts of state-owned legal entities operating in other sectors - in foreign currency Group 3829 Current accounts of state-owned legal entities operating in other sectors - in precious metals 380X0/381X0/382X0 (liability) - These accounts are used for accounting of current accounts of state-owned legal entities, municipalities, and public organizations. Amounts debited from current accounts of state-owned legal entities, municipalities and public organizations are recorded on the debit side. Amounts credited to current accounts of state-owned legal entities, municipalities and public organizations are recorded on the credit side. 380X1/381X1/382X1 (liability) - These accounts are used for accounting of funds blocked on current accounts of state-owned legal entities, municipalities, and public organizations. Amounts debited from blocked current accounts of state-owned legal entities, municipalities and public organizations are recorded on the debit side.

Amounts credited to blocked current accounts of state-owned legal entities, municipalities and public organizations are recorded on the credit side. 380X2/381X2/382X2 (liability) - These accounts are used for accounting of interest payables accrued on current accounts of state-owned legal entities, municipalities, and public organizations. Amounts of interest paid on current accounts of state-owned legal entities, municipalities and public organizations are recorded on the debit side. Interest payables recognized in expense items on current accounts of state-owned legal entities, municipalities and public organizations are recorded on the credit side. Group 3831 Short-term deposits of state-owned legal entities operating in mining sector - in national currency Group 3841 Short-term deposits of state-owned legal entities operating in mining sector - in foreign currency Group 3851 Short-term deposits of state-owned legal entities operating in mining sector - in precious metals Group 3832 Short-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector - in national currency Group 3842 Short-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency Group 3852 Short-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals Group 3833 Short-term deposits of state-owned legal entities operating in construction and building sector - in national currency Group 3843 Short-term deposits of state-owned legal entities operating in construction and building sector - in foreign currency Group 3853 Short-term deposits of state-owned legal entities operating in construction and building sector - in precious metals Group 3834 Short-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in national currency Group 3844 Short-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in foreign currency Group 3854 Short-term deposits of state-owned legal entities operating in industrial and manufacturing sector - in precious metals Group 3835 Short-term deposits of state-owned legal entities operating in transportation and communication sector - in national currency Group 3845 Short-term deposits of state-owned legal entities operating in transportation and communication sector - in foreign currency Group 3855 Short-term deposits of state-owned legal entities operating in transportation and communication sector - in precious metals

Group 3836 Short-term deposits of state-owned legal entities operating in retail and services sector - in national currency Group 3846 Short-term deposits of state-owned legal entities operating in retail and services sector - in foreign currency Group 3856 Short-term deposits of state-owned legal entities operating in retail and services sector - in precious metals Group 3837 Short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency Group 3847 Short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency Group 3857 Short-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals Group 3838 Short-term deposits of state-owned legal entities operating in real estate sector - in national currency Group 3848 Short-term deposits of state-owned legal entities operating in real estate sector - in foreign currency Group 3858 Short-term deposits of state-owned legal entities operating in real estate sector - in precious metals Group 3839 Short-term deposits of state-owned legal entities operating in other sectors, municipalities, and public organizations - in national currency Group 3849 Short-term deposits of state-owned legal entities operating in other sectors, municipalities, and public organizations - in foreign currency Group 3859 Short-term deposits of state-owned legal entities operating in other sectors, municipalities, and public organizations - in precious metals Group 3861 Long-term deposits of state-owned legal entities operating in mining sector- in national currency Group 3871 Long-term deposits of state-owned legal entities operating in mining sector- in foreign currency Group 3881 Long-term deposits of state-owned legal entities operating in mining sector- in precious metals Group 3862 Long-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector- in national currency Group 3872 Long-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector- in foreign currency Group 3882 Long-term deposits of state-owned legal entities operating in energy, gas, steam, and water sector- in precious metals Group 3863 Long-term deposits of state-owned legal entities operating in construction and building sector- in national currency

Group 3873 Long-term deposits of state-owned legal entities operating in construction and building sector- in foreign currency Group 3883 Long-term deposits of state-owned legal entities operating in construction and building sector- in precious metals Group 3864 Long-term deposits of state-owned legal entities operating in industrial and manufacturing sector- in national currency Group 3874 Long-term deposits of state-owned legal entities operating in industrial and manufacturing sector- in foreign currency Group 3884 Long-term deposits of state-owned legal entities operating in industrial and manufacturing sector- in precious metals Group 3865 Long-term deposits of state-owned legal entities operating in transportation and communication sector- in national currency Group 3875 Long-term deposits of state-owned legal entities operating in transportation and communication sector- in foreign currency Group 3885 Long-term deposits of state-owned legal entities operating in transportation and communication sector- in precious metals Group 3866 Long-term deposits of state-owned legal entities operating in retail and services sector - in national currency Group 3876 Long-term deposits of state-owned legal entities operating in retail and services sector - in foreign currency Group 3886 Long-term deposits of state-owned legal entities operating in retail and services sector - in precious metals Group 3867 Long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in national currency Group 3877 Long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in foreign currency Group 3887 Long-term deposits of state-owned legal entities operating in agriculture, forestry, and fishing sector- in precious metals Group 3868 Long-term deposits of state-owned legal entities operating in real estate sector - in national currency Group 3878 Long-term deposits of state-owned legal entities operating in real estate sector - in foreign currency Group 3888 Long-term deposits of state-owned legal entities operating in real estate sector - in precious metals Group 3869 Long-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors- in national currency

Group 3879 Long-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors- in foreign currency Group 3889 Long-term deposits of state-owned legal entities, municipalities and public organizations operating in other sectors- in precious metals 383X0/384X0/385X0/386X0/387X0/388X0 (liability) - These accounts are used for accounting of short/long term deposits of state-owned legal entities, municipalities, and public organizations. Amounts paid on deposits from state-owned legal entities, municipalities, and public organizations, referred to overdue principal debt accounts and d o c u m e n t e d as other debt instruments are recorded on the debit side. Amounts of deposits from state-owned legal entities, municipalities and public organizations are recorded on the credit side. 383X1/384X1/385X1/386X1/387X1/388X1 (liability) - These accounts are used for accounting of blocked funds on short/long term deposits of state-owned legal entities, municipalities, and public organizations. Amounts debited from blocked deposit accounts of state-owned legal entities, municipalities and public organizations are recorded on the debit side. Amounts credited to blocked deposits of state-owned legal entities, municipalities and public organizations are recorded on the credit side. 383X2/384X2/385X2/386X2/387X2/388X2 (liability) - These accounts are used for accounting of interest payables accrued on short/long term deposits of state-owned legal entities, municipalities, and public organizations. Interest amounts paid on deposits of state-owned legal entities, municipalities and public organizations and referred to overdue interest debt accounts are recorded on the debit side. Interest payables recognized in expense items on deposits of state-owned legal entities, municipalities and public organizations are recorded on the credit side. 383X3/384X3/385X3/386X3/387X3/388X3 (liability) - These accounts are used for accounting of overdue principal debts on short/long term deposits of state-owned legal entities, municipalities, and public organizations Amounts of overdue principal debts paid on deposits of state-owned legal entities, municipalities and public organizations are recorded on the debit side. Amounts of overdue principal debts of deposits of state-owned legal entities, municipalities and public organizations are recorded on the credit side. 383X4/384X4/385X4/386X4/387X4/388X4 (liability) - These accounts are used for accounting of overdue interest debt on short/long term deposits of state-owned legal entities, municipalities, and public organizations. Amounts of overdue interest debts paid on deposits of state-owned legal entities, municipalities and public organizations are recorded on the debit side. Amounts of overdue interest debts of deposits of state-owned legal entities, municipalities and public organizations are recorded on the credit side.

Group 3893 Balance of closed accounts of state-owned legal entities, municipalities, and public organizations - in national currency Group 3894 Balance of closed accounts of state-owned legal entities, municipalities, and public organizations - in foreign currency Group 3895 Balance of closed accounts of state-owned legal entities, municipalities, and public organizations - in precious metals 3893X/3894X/3895X (liability) - These accounts are used for accounting of closed accounts of state-owned legal entities, municipalities, and public organizations. Amounts debited from closed accounts of state-owned legal entities, municipalities and public organizations are recorded on the debit side. Amounts credited to closed accounts of state-owned legal entities, municipalities and public organizations are recorded on the credit side. Group 3896 Adjustments on amounts due to state-owned legal entities, municipalities, and public organizations -in national currency Group 3897 Adjustments on amounts due to state-owned legal entities, municipalities, and public organizations -in foreign currency Group 3898 Adjustments on amounts due to state-owned legal entities, municipalities and public organizations - in precious metals 38960/38970/38980 (liability) - These accounts are used for accounting of positive adjustments related to the determination of the amortized cost of amounts due to state-owned legal entities, municipalities, and public organizations, as well as positive adjustments arising from the difference between contractual and market interest rates of similar financial instruments. Amortization amounts of positive adjustments for amounts due to state-owned legal entities, municipalities, and public organizations, as well as the remaining amount of positive adjustments written off when funds are derecognized are recorded on the debit side. Amounts of positive adjustments related to amounts due to state-owned legal entities, municipalities, and public organizations are recorded on the credit side. 38961/38971/38981 (contra-liability) - These accounts are used for accounting of negative adjustments related to the determination of the amortized cost of amounts due to state-owned legal entities, municipalities, and public organizations, as well as negative adjustments arising from the difference between contractual and market interest rates of similar financial instruments Amounts of negative adjustments related to amounts due to state-owned legal entities, municipalities, and public organizations are recorded on the debit side. Amortization amounts of negative adjustments for amounts due to state-owned legal entities, municipalities, and public organizations, as well as the remaining amount of negative adjustments written off when funds are derecognized are recorded on the credit side. CLASS 39 Amounts due to official agencies of foreign states Purpose: Accounts in this class are used for accounting of amounts due to official agencies of foreign states. Initial recognition: Amounts due to official agencies of foreign states are recognized at fair value. Valuation: Amounts due to official agencies of foreign states are measured at amortized cost using

the effective exchange rate method. Derecognition: Amounts due to official agencies of foreign states are derecognized when they are repaid, fulfilled under contractual terms, and documented as other debt instruments as per the IFRS. Group 3901 Current accounts of embassies - in national currency Group 3902 Current accounts of embassies - in foreign currency Group 3903 Current accounts of embassies - in precious metals Group 3904 Current accounts of consulates - in national currency Group 3905 Current accounts of consulates - in foreign currency Group 3906 Current accounts of consulates - in precious metals Group 3907 Current accounts of other official agencies of foreign states - in national currency Group 3908 Current accounts of other official agencies of foreign states - in foreign currency Group 3909 Current accounts of other official agencies of foreign states - in precious metals 390X0 (liability) - These accounts are used for accounting of current accounts of embassies, consulates, and other official institutions of foreign states. Amounts debited from current accounts of official agencies of foreign states are recorded on the debit side. Amounts credited to current accounts of official agencies of foreign states are recorded on the credit side. 390X1 (liability) - These accounts are used for accounting of blocked funds of current accounts of embassies, consulates, and other official agencies of foreign states. Amounts debited from blocked current accounts of official agencies of foreign states are recorded on the debit side. Amounts debited to blocked current accounts of official agencies of foreign states are recorded on the credit side. 390X2 (liability) - These accounts are used for accounting of accrued interest payables on current accounts of embassies, consulates, and other official agencies of foreign states. Amounts of interest paid on current accounts of official agencies of foreign states are recorded on the debit side. Amounts of interest payable recognized in expense accounts of official agencies of foreign states are recorded on the credit side. Group 3910 Short-term deposits of embassies - in national currency Group 3911 Short-term deposits of embassies - in foreign currency Group 3912 Short-term deposits of embassies - in precious metals Group 3913 Short-term deposits of consulates - in national currency Group 3914 Short-term deposits of consulates - in foreign currency Group 3915 Short-term deposits of consulates - in precious metals Group 3916 Short-term deposits of other official agencies of foreign states - in national currency Group 3917 Short-term deposits of other official agencies of foreign states - in foreign currency Group 3918 Short-term deposits of other official agencies of foreign states - in precious metals

Group 3919 Long-term deposits of embassies - in national currency Group 3920 Long-term deposits of embassies - in foreign currency Group 3921 Long-term deposits of embassies - in precious metals Group 3922 Long-term deposits of embassies - in national currency Group 3923 Long-term deposits of embassies - in foreign currency Group 3924 Long-term deposits of embassies - in precious metals Group 3925 Long-term deposits of other official agencies of foreign states - in national currency Group 3926 Long-term deposits of other official agencies of foreign states - in foreign currency Group 3927 Long-term deposits of other official agencies of foreign states - in precious metals 391X0/392X0 (liability) - These accounts are used for accounting of short/long-term deposits of embassies, consulates, and other official agencies of foreign states. Amounts paid on deposits of official agencies of foreign states, referred to overdue principal debt accounts and documented as other debt instruments are recorded on the debit side. Amounts of deposits of official agencies of foreign states are recorded on the credit side. 391X1/392X1 (liability) - These accounts are used for accounting of blocked funds on short/long-term deposits of embassies, consulates, and other official agencies of foreign states. Amounts debited from blocked deposit accounts of official agencies of foreign states are recorded on the debit side. Amounts credited to blocked deposit accounts of official agencies of foreign states are recorded on the credit side. 391X2/392X2 (liability) - These accounts are used for accounting of accrued interest payables on short/long￾term deposits of embassies, consulates, and other official agencies of foreign states. Interest amounts paid on deposits of official agencies of foreign states and referred to overdue interest debt accounts are recorded on the debit side. Interest payables recognized in expense accounts on deposits of official agencies of foreign states are recorded on the credit side. 391X3/392X3 (liability) - These accounts are used for accounting of overdue principal debts on short/long￾term deposits of embassies, consulates, and other official agencies of foreign states. Amounts of overdue principal debts paid on deposits of official agencies of foreign states are recorded on the debit side. Amounts of overdue principal debts on deposits of official agencies of foreign states are recorded on the credit side. 391X4/392X4 (liability) - These accounts are used for accounting of overdue interest debts on short/long-term deposits of embassies, consulates, and other official agencies of foreign states. Amounts of overdue interest debts paid on deposits of official agencies of foreign states are recorded on the debit side. Amounts of overdue interest debts on deposits of official agencies of foreign states are recorded on the credit side.

Group 3993 Balance of closed accounts of official agencies of foreign states - in national currency Group 3994 Balance of closed accounts of official agencies of foreign states - in foreign currency Group 3995 Balance of closed accounts of official agencies of foreign states - in precious metals 3993X/3994X/3995X (liability) - These accounts are used for accounting of closed accounts of embassies, consulates, and other official agencies of foreign states. Amounts debited from closed accounts of official agencies are recorded on the debit side. Amounts credited to closed accounts of official agencies of foreign states are recorded on the credit side. Group 3996 Adjustments on amounts of official agencies of foreign states - in national currency Group 3997 Adjustments on amounts of official agencies of foreign states - in foreign currency Group 3998 Adjustments on amounts of official agencies of foreign states - in precious metals 39960/39970/39980 (liability) - These accounts are used for accounting of positive adjustments related to the amortized cost of amounts due to official agencies of foreign states, as well as positive adjustments arising from the difference between contractual and market interest rates on similar financial instruments. Amortization amounts of positive adjustments for amounts due to official agencies of foreign states and the remaining balance of positive adjustments written off when funds are derecognized are recorded on the debit side. Amounts of positive adjustments for amounts due to official agencies of foreign states are recorded on the credit side. 39961/39971/39981 (contra-liability) - These accounts are used for accounting of negative adjustments related to the amortized cost of amounts due to official agencies of foreign states, as well as negative adjustments arising from the difference between contractual and market interest rates on similar financial instruments. Amounts of negative adjustments for amounts due to official agencies of foreign states are recorded on the debit side. Amortization amount of negative adjustments on amounts due to official agencies of foreign states and remaining balance of negative adjustments written off when funds are derecognized are recorded on the credit side. CLASS 40 Amounts due to non-state-owned legal entities Purpose: Accounts here are used for accounting of amounts due to non-state-owned legal entities. Initial recognition: Amounts due to non-state-owned legal entities are recognized at fair value. Valuation: Amounts due to non-state-owned legal entities are measured at amortized cost using the effective interest rate method. Derecognition: Amounts due to non-state-owned legal entities are derecognized when they are repaid, fulfilled under contractual terms, and documented as other debt instruments as per the IFRS. Group 4001 Current accounts of non-state-owned legal entities operating in mining sector - in national currency Group 4011 Current accounts of non-state-owned legal entities operating in mining sector - in foreign currency

Group 4021 Current accounts of non-state-owned legal entities operating in mining sector - in precious metals Group 4002 Current accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency Group 4012 Current accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency Group 4022 Current accounts of non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals Group 4003 Current accounts of non-state-owned legal entities operating in construction and building sector - in national currency Group 4013 Current accounts of non-state-owned legal entities operating in construction and building sector- in foreign currency Group 4023 Group 4004 Current accounts of non-state-owned legal entities operating in construction and building sector - in precious metals Current accounts of non-state-owned legal entities operating in industrial and manufacturing sector- in national currency

Group 4014 Current accounts of non-state-owned legal entities operating in industrial and manufacturing sector- in foreign currency Group 4024 Current accounts of non-state-owned legal entities operating in industrial and manufacturing sector- in precious metals Group 4005 Current accounts of non-state-owned legal entities operating in transportation and communication sector - in national currency Group 4015 Current accounts of non-state-owned legal entities operating in transportation and communication sector - in foreign currency Group 4025 Current accounts of non-state-owned legal entities operating in transportation and communication sector - in precious metals Group 4006 Current accounts of non-state-owned legal entities operating in retail and services sector - in national currency Group 4016 Current accounts of non-state-owned legal entities operating in retail and services sector - in foreign currency Group 4026 Current accounts of non-state-owned legal entities operating in retail and services sector - in precious metals Group 4007 Current accounts of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency Group 4017 Current accounts of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency Group 4027 Current accounts of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals Group 4008 Current accounts of non-state-owned legal entities operating in real estate sector- in national currency Group 4018 Current accounts of non-state-owned legal entities operating in real estate sector- in foreign currency Group 4028 Current accounts of non-state-owned legal entities operating in real estate sector- in precious metals Group 4009 Current accounts of non-state-owned legal entities operating in other sectors- in national currency Group 4019 Current accounts of non-state-owned legal entities operating in other sectors- in foreign currency Group 4029 Current accounts of non-state-owned legal entities operating in other sectors- in precious metals 400X0/400X5/401X0/401X5/402X0/402X5 (liability) - These accounts are for accounting of current accounts of resident/non-resident non-state-owned legal entities. Amounts debited from current accounts of non-state-owned legal entities are recorded on the debit side.

Amounts credited to current accounts of non-state-owned legal entities are recorded on the credit side. 400X1/400X6/401X1/401X6/402X1/402X6 (liability) - These accounts are used for accounting of blocked funds on current accounts of resident/non-resident non-state-owned legal entities. Amounts debited from blocked current accounts of non-state-owned legal entities are recorded on the debit side. Amounts credited to blocked current accounts of non-state-owned legal entities are recorded on the credit side. 400X2/400X7/401X2/401X7/402X2/402X7 (liability) - These accounts are used for accounting of accrued interest payables on current accounts of resident/non-resident non-state-owned legal entities. Interest amounts paid on current accounts of non-state-owned legal entities are recorded on the debit side. Interest payables recognized in expense items on current accounts of non-state-owned legal entities are recorded on the credit side. Group 4031 Short-term deposits of non-state-owned legal entities operating in mining sector- in national currency Group 4041 Short-term deposits of non-state-owned legal entities operating in mining sector- in foreign currency Group 4051 Short-term deposits of non-state-owned legal entities operating in mining sector- in precious metals Group 4032 Short-term deposits of non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency Group 4042 Short-term deposits of non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency Group 4052 Short-term deposits of non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals Group 4033 Short-term deposits of non-state-owned legal entities operating in construction and building sector- in national currency Group 4043 Short-term deposits of non-state-owned legal entities operating in construction and building sector- in foreign currency Group 4053 Short-term deposits of non-state-owned legal entities operating in construction and building sector- in precious metals Group 4034 Short-term deposits of non-state-owned legal entities operating in industrial and manufacturing sector - in national currency Group 4044 Short-term deposits of non-state-owned legal entities operating in industrial and manufacturing sector- in foreign currency Group 4054 Short-term deposits of non-state-owned legal entities operating in industrial and manufacturing sector- in precious metals Group 4035 Short-term deposits of non-state-owned legal entities operating in transportation and communication sector- in national currency

Group 4045 Short-term deposits of non-state-owned legal entities operating in transportation and communication sector- in foreign currency Group 4055 Short-term deposits of non-state-owned legal entities operating in transportation and communication sector- in precious metals Group 4036 Short-term deposits of non-state-owned legal entities operating in retail and services sector

• in national currency Group 4046 Short-term deposits of non-state-owned legal entities operating in retail and services sector
• in foreign currency Group 4056 Short-term deposits of non-state-owned legal entities operating in retail and services sector
• in precious metals Group 4037 Short-term deposits of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency Group 4047 Short-term deposits of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency Group 4057 Short-term deposits of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals Group 4038 Short-term deposits of non-state-owned legal entities operating in real estate sector - in national currency Group 4048 Short-term deposits of non-state-owned legal entities operating in real estate sector - in foreign currency Group 4058 Short-term deposits of non-state-owned legal entities operating in real estate sector - in precious metals Group 4039 Short-term deposits of non-state-owned legal entities operating in other sectors - in national currency Group 4049 Short-term deposits of non-state-owned legal entities operating in other sectors - in foreign currency Group 4059 Short-term deposits of non-state-owned legal entities operating in other sectors- in precious metals Group 4061 Long-term deposits of non-state-owned legal entities operating in mining sector- in national currency Group 4071 Long-term deposits of non-state-owned legal entities operating in mining sector- in foreign currency Group 4081 Long-term deposits of non-state-owned legal entities operating in mining sector- in precious metals Group 4062 Long-term deposits of non-state-owned legal entities operating in energy, gas, steam, and water sector - in national currency Group 4072 Long-term deposits of non-state-owned legal entities operating in energy, gas, steam, and water sector - in foreign currency

Group 4082 Long-term deposits of non-state-owned legal entities operating in energy, gas, steam, and water sector - in precious metals Group 4063 Long-term deposits of non-state-owned legal entities operating in construction and building sector - in national currency Group 4073 Long-term deposits of non-state-owned legal entities operating in construction and building sector - in foreign currency Group 4083 Long-term deposits of non-state-owned legal entities operating in construction and building sector - in precious metals Group 4064 Long-term deposits of non-state-owned legal entities operating in industrial and manufacturing sector - in national currency Group 4074 Long-term deposits of non-state-owned legal entities operating in industrial and manufacturing sector - in foreign currency Group 4084 Long-term deposits of non-state-owned legal entities operating in industrial and manufacturing sector - in precious metals Group 4065 Long-term deposits of non-state-owned legal entities operating in transportation and communication sector - in national currency Group 4075 Long-term deposits of non-state-owned legal entities operating in transportation and communication sector - in foreign currency Group 4085 Long-term deposits of non-state-owned legal entities operating in transportation and communication sector - in precious metals Group 4066 Long-term deposits of non-state-owned legal entities operating in retail and services sector

• in national currency Group 4076 Long-term deposits of non-state-owned legal entities operating in retail and services sector
• in foreign currency Group 4086 Long-term deposits of non-state-owned legal entities operating in retail and services sector
• in precious metals Group 4067 Long-term deposits of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in national currency Group 4077 Long-term deposits of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in foreign currency Group 4087 Long-term deposits of non-state-owned legal entities operating in agriculture, forestry, and fishing sector - in precious metals Group 4068 Long-term deposits of non-state-owned legal entities operating in real estate sector - in national currency Group 4078 Long-term deposits of non-state-owned legal entities operating in real estate sector - in foreign currency

Group 4088 Long-term deposits of non-state-owned legal entities operating in real estate sector- in precious metals Group 4069 Long-term deposits of non-state-owned legal entities operating in other sectors - in national currency Group 4079 Long-term deposits of non-state-owned legal entities operating in other sectors - in foreign currency Group 4089 Long-term deposits of non-state-owned legal entities operating in other sectors - in precious metals 403X0/403X5/404X0/404X5/405X0/405X5/406X0/406X5/407X0/407X5/408X0/ 408X5 (liability) – These accounts are used for accounting of short/long-term deposits of resident/non-resident non-state-owned legal entities. Amounts paid on deposits of non-state-owned legal entities, referred to overdue principal debt accounts and documented as other debt instruments are recorded on the debit side. Amounts of deposits of non-state-owned legal entities are recorded on the credit side. 403X1/403X6/404X1/404X6/405X1/405X6/406X1/406X6/407X1/407X6/408X1/ 408X6 (liability) – These accounts are used for accounting of blocked funds on short/long-term deposits of resident/non-resident non-state-owned legal entities. Amounts debited from blocked deposits accounts of non-state-owned legal entities are recorded on the debit side. Amounts credited to blocked deposit accounts of non-state-owned legal entities are recorded on the credit side. 403X2/403X7/404X2/404X7/405X2/405X7/406X2/406X7/407X2/407X7/408X2/ 408X7 (liability) – These accounts are used for accounting of accrued interest payables on short/long-term deposits of resident/non-resident non￾state-owned legal entities. Interest amounts paid on deposits of non-state-owned legal entities and referred to overdue interest debt accounts are recorded on the debit side. Interest payables recognized in expense items on deposits of non-state-owned legal entities are recorded on the credit side. 403X3/403X8/404X3/404X8/405X3/405X8/406X3/406X8/407X3/407X8/408X3/ 408X8 (liability) – These accounts are used for accounting of overdue principal debts on short/long-term deposits of resident/non-resident non￾state-owned legal entities. Amounts of overdue principal debts paid on deposits of non-state-owned legal entities are recorded on the debit side. Amounts of overdue principal debts on deposits of non-state-owned legal entities are recorded on the credit side. 403X4/403X9/404X4/404X9/405X4/405X9/406X4/406X9/407X4/407X9/408X4/ 408X9 (liability) – These accounts are used for accounting of short/long-term deposits of resident/non-resident non-state-owned legal entities. Amounts of overdue interest debts paid on deposits of non-state-owned legal entities are recorded on the debit side. Amounts of overdue interest debts on deposits pf non-state-owned legal entities are recorded on the credit side.

Group 4093 Balance of closed accounts of non-state-owned legal entities - in national currency Group 4094 Balance of closed accounts of non-state-owned legal entities - in foreign currency Group 4095 Balance of closed accounts of non-state-owned legal entities - in precious metals 4093X/4094X/4095X (liability) - These accounts are used accounting of closed accounts of resident/non-resident non-state-owned legal entities. Amounts debited from closed accounts of non-state-owned legal entities are recorded on the debit side. Amounts credited to closed accounts of non-state-owned legal entities are recorded on the credit side. Group 4096 Adjustments on amounts due to non-state-owned legal entities - in national currency Group 4097 Adjustments on amounts due to non-state-owned legal entities - in foreign currency Group 4098 Adjustments on amounts due to non-state-owned legal entities - in precious metals 40960/40970/40980 (liability) - These accounts are used for accounting of positive adjustments related to the amortized cost of amounts due to resident/non-resident non-state-owned legal entities, as well as positive adjustments arising from the difference between contractual and market interest rates on similar financial instruments. Amortization amount of positive adjustments for amounts due to non-state-owned legal entities and the remaining balance of positive adjustments written off when funds are derecognized are recorded on the debit side. Positive adjustments on amounts due to non-state-owned legal entities are recorded on the credit side. 40961/40971/40981 (contra-liability) - These accounts are used for accounting of negative adjustments related to the amortized cost of amounts due to resident/non-resident non-state-owned legal entities, as well as negative adjustments arising from the difference between contractual and market interest rates on similar financial instruments. Amounts of negative adjustments on amounts due to non-state-owned legal entities are recorded on the debit side. Amortization cost of negative adjustments and the remaining balance of negative adjustments written off when funds are derecognized are recorded on the credit side. CLASS 41 Amounts due to individuals and entrepreneurs Purpose: Accounts in this class are used for accounting of amounts due to individuals and entrepreneurs. Initial recognition: Amounts due to individuals and entrepreneurs are recognized at fair value. Valuation: Amounts due to individuals and entrepreneurs are measured at amortized cost using the effective exchange rate method. Derecognition: Amounts due to individuals and entrepreneurs are derecognized when they are repaid, fulfilled under contractual terms, and documented as other debt instruments as per the IFRS. Group 4101 Current accounts of individuals - in national currency Group 4102 Current accounts of individuals - in foreign currency Group 4103 Current accounts of individuals - in precious metals Group 4104 Current accounts of entrepreneurs - in national currency

Group 4105 Current accounts of entrepreneurs - in foreign currency Group 4106 Current accounts of entrepreneurs - in precious metals 410X0/410X5 (liability) - These accounts are used for accounting of current accounts of resident and non-resident individuals and entrepreneurs. Amounts debited from current accounts of individuals and entrepreneurs are recorded on the debit side. Amounts credited to current accounts individuals and entrepreneurs are recorded on the credit side. 410X1/410X6 (liability) - These accounts are used for accounting of blocked funds on current accounts of resident/non-resident individuals and entrepreneurs. Amounts debited from blocked current accounts of individuals and entrepreneurs are recorded on the debit side. Amounts credited to blocked current accounts of individuals and entrepreneurs are recorded on the credit side. 410X2/410X7 (liability) - These accounts are used for accounting of accrued interest payables on current accounts of resident/non-resident individuals and entrepreneurs. Interest amounts paid on current accounts of individuals and entrepreneurs are recorded on the debit side. Interest payables recognized in expense items on current accounts of individuals and entrepreneurs are recorded on the credit side. Group 4111 Short-term saving accounts of individuals - in national currency Group 4112 Short-term saving accounts of individuals - in foreign currency Group 4113 Short-term saving accounts of individuals - in precious metals Group 4121 Long-term saving accounts of individuals - in national currency Group 4122 Long-term saving accounts of individuals - in foreign currency Group 4123 Long-term saving accounts of individuals - in precious metals 411X0/411X5/412X0/412X5 (liability) - These accounts are used for accounting of short/long-term deposits of resident/non-resident individuals. Amounts paid on savings attracted from individuals, referred to overdue principal debt accounts and documented as other debt instruments are recorded on the debit side. Amounts of savings of individuals are recorded on the credit side. 411X1/411X6/412X1/412X6 (liability) - These accounts are used for accounting of blocked funds on short/long￾term savings of resident/non-resident individuals. Amounts debited from blocked savings accounts of individuals are recorded on the debit side. Amounts credited to blocked savings accounts of individuals are recorded on the credit side. 411X2/411X7/412X2/412X7 (liability) - These accounts are used for accounting of accrued interest payables on short/long-term savings of resident/non-resident individuals. Interest amounts paid on savings of individuals and referred to overdue interest debt accounts are recorded on the debit side. Interest payables recognized in expense accounts of savings of individuals are recorded on the credit side.

411X3/411X8/412X3/412X8 (liability) - These accounts are used for accounting of overdue principal debts on short/long-term deposits of resident/non-resident individuals. Amounts of overdue principal debts paid on savings of individuals are recorded on the debit side. Amounts of overdue principal debts on savings of individuals are recorded on the credit side. 411X4/411X9/412X4/412X9 (liability) - These accounts are used for accounting of overdue interest debts on short/long-term deposits of resident/non-resident individuals. Amounts of overdue interest debts paid on savings of individuals are recorded on the debit side. Amounts of overdue interest debts on savings of individuals are recorded on the credit side. Group 4193 Balance of closed accounts of individuals and entrepreneurs - in national currency Group 4194 Balance of closed accounts of individuals and entrepreneurs - in foreign currency Group 4195 Balance of closed accounts of individuals and entrepreneurs - in precious metals 4193X/4194X/4195X (liability) - These accounts are used accounting of closed accounts of resident/non-resident individuals and entrepreneurs. Amounts debited from closed accounts of individuals and entrepreneurs are recorded on the debit side. Amounts credited from closed accounts of individuals and entrepreneurs are recorded on the credit side. Group 4196 Adjustments on amounts due to individuals and entrepreneurs - in national currency Group 4197 Adjustments on amounts due to individuals and entrepreneurs - in foreign currency Group 4198 Adjustments on amounts due to individuals and entrepreneurs - in precious metals 41960/41970/41980 (liability) - These accounts are used for recording of positive adjustments related to determining the amortized cost of amounts due to individuals and entrepreneurs, as well as positive adjustments arising from the difference between contractual and market interest rates on similar financial instruments. Amortization amount of positive adjustments on amounts due to individuals and entrepreneurs and the remaining balance of positive adjustments written off when funds are derecognized are recorded on the debit side. Positive adjustments on amounts to individuals and entrepreneurs are recorded on the credit side. 41961/41971/41981 (contra-liability) - These accounts are used for accounting of negative adjustments related to determining the amortized cost of amounts due to individuals and entrepreneurs, as well as negative adjustments arising from the difference between contractual and market interest rates on similar financial instruments. Negative adjustments on amounts due to individuals and entrepreneurs are recorded on the debit side. Amortization amount of negative adjustments on amounts due to individuals and entrepreneurs and the remaining balance of negative adjustments written off when funds are derecognized are recorded on the credit side.

CLASS 42 Debt securities issued Purpose: The accounts in this class are used for accounting of debt securities issued by banks. Initial recognition: Debt securities issued are recognized at fair value. Valuation: Debt securities issued are measured at amortized cost using the effective exchange rate method. Derecognition: Debt securities issued are derecognized when liabilities are met under contractual conditions. Group 4201 Promissory notes - in national currency Group 4202 Promissory notes - in foreign currency Group 4203 Deposit certificates - in national currency Group 4204 Deposit certificates - in foreign currency Group 4205 Saving certificates - in national currency Group 4206 Saving certificates - in foreign currency Group 4207 Bonds - in national currency Group 4208 Bonds - in foreign currency Group 4209 Securities of the CBA- in national currency Group 4210 Securities of the CBA - in foreign currency Group 4211 Other debt obligations issued - in national currency Group 4212 Other debt obligations issued - in foreign currency 420X0/421X0 (liability) - These accounts are used for accounting of promissory notes, deposit certificates, saving certificates, bonds, securities of the CBA and other debt obligations issued. Value of debt securities issued repaid and referred to overdue principal debt accounts are recorded on the debit side. Value of debt securities issued is recorded on the credit side. 420X2/421X2 (liability) - These accounts are used for accounting of accrued interest payables on promissory notes, deposit certificates, saving certificates, bonds, securities of the CBA and other debt obligations issued. Interest amounts paid on debt securities issued and referred to overdue interest debt accounts are recorded on the debit side. Interest payables recognized in expense accounts on debt securities issued are recorded on the credit side. 420X3/421X3 (liability) - These accounts are used for accounting of overdue principal debts on promissory notes, deposit certificates, saving certificates, bonds and other debt obligations issued. Amounts of overdue principal debts paid on debt securities issued are recorded on the debit side. Amounts of overdue principal debts paid on debt securities issued are recorded on the credit side. 420X4/421X4 (liability) - These accounts are used for accounting of overdue interest debts on promissory notes, deposit certificates, saving certificates, bonds and other debt obligations issued. Amounts of overdue interest debts paid on debt securities issued are recorded on the debit side. Amounts of overdue interest debts on debt securities issued are recorded on the credit side. Group 4296 Adjustments on debt securities issued - in national currency Group 4297 Adjustments on debt securities issued - in foreign currency

42960/42970 (liability) - These accounts are used for accounting of positive adjustments related to determining the amortized cost of debt securities issued, as well as positive adjustments arising from the difference between contractual and market interest rates on similar financial instruments. Amortization amount of positive adjustments on debt securities issued and the remaining balance of positive adjustments written off when funds are derecognized are recorded on the debit side. Amounts of positive adjustments on debt securities issued are recorded on the credit side. 42961/42971 (contra-liability) - These accounts are used for accounting of negative adjustments related to determining the amortized cost of debt securities issued, as well as negative adjustments arising from the difference between contractual and market interest rates on similar financial instruments Amounts of negative adjustments on debt securities issued are recorded on the debit side. Amortization amounts of negative adjustments on debt securities issued and the remaining balance of negative adjustments written off when funds are derecognized are recorded on the credit side. CLASS 43 Other operations Purpose: Accounts in this class are used for accounting of broker, leasing, factoring, forfeiting, underwriting, market-maker and other operations. Initial recognition: Other operations are recognized at fair value. Valuation: Other operations are measured at amortized cost using the effective exchange rate method. Derecognition: Other operations are derecognized when liabilities are met under contractual conditions. Group 4320 Broker operations - in national currency Group 4321 Broker operations - in foreign currency Group 4322 Leasing operations - in national currency Group 4323 Leasing operations - in foreign currency Group 4324 Factoring operations- in national currency Group 4325 Factoring operations- in foreign currency Group 4326 Forfeiting operations - in national currency Group 4327 Forfeiting operations - in foreign currency Group 4328 Underwriting and market-maker operations - in national currency Group 4329 Underwriting and market-maker operations - in foreign currency Group 4330 Other operations - in national currency Group 4331 Other operations - in foreign currency Group 4332 Other operations - in precious metals 432X0/433X0 (liability) - These accounts are used for accounting of broker, leasing, factoring, forfeiting, underwriting, market maker and other operations. Amounts paid on broker, leasing, factoring, forfeiting, underwriting, market-maker and other operations and referred to overdue debt accounts are recorded on the debit side. Amounts to be paid on broker, leasing, factoring, forfeiting, underwriting, market-maker and other operations and referred to overdue debt accounts are recorded on the credit side.

432X2/433X2 (liability) - These accounts are used for accounting of fees and commissions/interest payables accrued on broker, leasing, factoring, forfeiting, underwriting, market-maker and other operations. Amounts of fees and commissions/interest payables paid on broker, leasing, factoring, forfeiting, underwriting, market-maker and other operations and referred to overdue debt accounts are recorded on the debit side. Amounts of fees and commissions/interest payables recognized in expense accounts on broker, leasing, factoring, forfeiting, underwriting, market-maker and other operations are recorded on the credit side. 432X3/433X3/433X4 (liability) - These accounts are used for accounting of overdue debts on broker, leasing, factoring, forfeiting and other operations. Amounts of overdue principal debts paid on broker, leasing, factoring, forfeiting, and other operations are recorded on the debit side. Amounts of broker, leasing, factoring, forfeiting and overdue debts on other operations are recorded on the credit side. Group 4396 Adjustments on other operations – in national currency Group 4397 Adjustments on other operations – in foreign currency Group 4398 Adjustments on other operations – in precious metals 43960/43970/43980 (liability) - These accounts are used for accounting of positive adjustments related to the determination of the amortized cost of liabilities for other operations and positive adjustments arising from the difference between contractual and the market interest rates of similar financial instruments. Amortization amount of positive adjustments for other operations and the remaining amount of positive adjustments written off when funds are derecognized are recorded on the debit side. Amounts of positive adjustments on other operations are recorded on the credit side. 43961/43971/43981 (contra-liability) - These accounts are used for accounting of negative adjustments related to the determination of the amortized cost of liabilities for other operations and negative adjustments arising from the difference between contractual and market interest rates of similar financial instruments. Amounts of negative adjustments on other operations are recorded on the debit side. Amortization amount of negative adjustments and the remaining amount of negative adjustments written off when funds are derecognized are recorded on the credit side. CLASS 44 Profit tax liabilities Purpose: Accounts in this class are used for accounting of current and deferred profit tax liabilities. Initial recognition: Profit tax liabilities are recognized at initial value. Valuation: The current profit tax liability is measured at the payable amount, based on tax rates in effect as of the end of the reporting period. The deferred profit tax liability is measured at tax rates to apply in the period when the liability recognized in the accounts as of the end of the reporting period or recorded during the reporting period is realized. Derecognition: The current profit tax liability is derecognized when it is settled by offsetting against current tax assets or upon payment. The deferred income tax liability is derecognized when deductible temporary differences are eliminated, when it is settled by offsetting against deferred tax assets, or upon payment

Group 4401 Current profit tax liabilities - in national currency 44010 (liability) – This account is used for accounting of current profit tax liabilities. Amounts paid on current profit tax and offset with transferred advance amounts are recorded on the debit side. Amounts payable on current profit tax are recorded on the credit side. Group 4451 Deferred profit tax liabilities – in national currency 44510 (liability) – This account is used for accounting of deferred profit tax liabilities. Amounts of deferred profit tax liability offset by the deferred profit tax liability, along with the decrease in the value of the deferred income tax liability are recorded on the debit side. Amounts of deferred profit tax liability are recorded on the credit side. CLASS 45 Other liabilities Purpose: Accounts in this class are used for accounting of other liabilities. Initial recognition: Other liabilities are recognized at initial or fair value under the IFRS. Valuation: Other liabilities are measured at initial value, fair value or amortized cost using the effective exchange rate method under the IFRS. Derecognition: Other liabilities are derecognized when fulfilled and debited under contractual conditions. Group 4501 Settlements in progress - in national currency Group 4502 Settlements in progress - in foreign currency 4501X/4502X (liability) - These accounts are used for accounting of settlements in progress related to payment cards, foreign currency and precious metal purchases/sales, service-related settlements, and other settlements in progress. Amounts written off from the balance on settlements in progress are recorded on the debit side. Settlements in progress are recorded on the credit side. Group 4503 Accrued commission expenses - in national currency Group 4504 Accrued commission expenses - in foreign currency 4503X/4504X (liability) - These accounts are used for accounting of accrued payable commissions related to transactions with banks and other services. Amounts of commissions paid are recorded on the debit side. Amounts of commissions recognized in expense accounts are recorded on the credit side. Group 4505 Settlements with employees - in national currency Group 4506 Settlements with employees - in foreign currency 4505X/4506X (liability) - These accounts are used for accounting of settlements with employees (salary, reward, bonus, advance amounts, business trip, alimony etc.) Amounts paid on settlements with employees are recorded on the debit side. Amounts payable to employees recognized in expense accounts are recorded on the credit side. Group 4507 Items in suspense - in national currency Group 4508 Items in suspense - in foreign currency

4507X/4508X (liability) - These accounts are used for accounting of items in suspense on interbank and other operations. Amounts transferred to relevant accounts and refunded after being identified are recorded on the debit side. Items in suspense are recorded on the credit side. Group 4509 Settlements with the State Budget - in national currency Group 4510 Tax payables (profit tax exclusive) - in national currency Group 4511 Settlements with state funds and other funds - in national currency 4509X/4510X/4511X (liability) - These accounts are used for accounting of settlements with the State Budget, the State Social Protection Fund, pension funds, and other funds, as well as creditor liabilities related to taxes other than profit tax (including value-added tax, property tax for legal entities, land tax for legal entities, income tax for individuals, road tax, withholding tax, etc.). Amounts paid to the State Budget, state funds, and other funds, as well as amounts offset against advance payments are recorded on the debit side. Amounts payable to the State Budget, state funds, and other funds are recorded on the credit side. Group 4515 Deferred income - in national currency Group 4516 Deferred income - in foreign currency 4515X/4516X (liability) - These accounts are used for recording of future period revenues related to banking operations, business transactions, underwriting, market-making operations, and other operations. Amounts of future periods written off from the balance are recorded on the debit side. Income amounts of future periods are recorded on the credit side. Group 4517 Liabilities on inter-branch settlements - in national currency Group 4518 Liabilities on inter-branch settlements - in foreign currency 4517X/4518X (liability) - These accounts are used for accounting of interbank settlements. The balance of these accounts should equal to the balance of accounts 2517X/2518X. Amounts debited on interbank settlements are recorded on the debit side. Amounts credited on interbank settlements are recorded on the credit side. Group 4519 Allowances for contingencies - in national currency 4519X (liability) - These accounts are used for accounting of allowances for claims, guarantees and other contingencies. Amounts of recovered and written off allowances on contingencies are recorded on the debit side. Amounts of allowances for contingencies are recorded on the credit side. Group 4521 Accrued dividends - in national currency 4521X (liability) - These accounts are used for accounting of dividends accrued on ordinary stocks, preferred shares and shares. Amounts of dividends paid are recorded on the debit side.

Amounts of dividends payables are recorded on the credit side Group 4523 Advances received from shareholders (non-registered capital) - in national currency 4523X (liability) - These accounts are used for accounting of ordinary stocks,preferredstocks and shares received from shareholders not registered. Amounts of reduction in liabilities as a result of the registration of shares are recorded on the debit side. Amounts of liabilities on advances received from shareholders are recorded on the credit side. Group 4524 Liabilities on share-based payments - in national currency 45240 (liability) – This account is used for accounting of liabilities on share-based payments. Amounts of liabilities paid on share-based payments are recorded on the debit side. Amounts of liabilities on share-based payments are recorded on the credit side. Group 4527 Other liabilities - in national currency Group 4528 Other liabilities - in foreign currency Group 4529 Other liabilities - in precious metals 4527X/4528X/4529X (liability) - These accounts are used for accounting of other liabilities. Amounts debited on other liabilities are recorded on the debit side. Amounts credited on other liabilities are recorded on the credit side. CLASS 46 Derivative financial instruments Purpose: Accounts in this class are used for accounting of liabilities arising from operations with derivative financial instruments (forwards, options, SWAPs, futures, etc.). Initial recognition and valuation: Derivative financial instruments are recognized and measured at fair value. Derecognition: Liabilities arising from operations with derivative financial instruments are derecognized when they are fulfilled under contractual terms, the fair value of the derivative financial instrument surpasses its nominal value and written off from the balance. Group 4601 Derivative financial instruments- in national currency Group 4602 Derivative financial instruments- in foreign currency 4601X/4602X (liability) - These accounts are used for accounting of liabilities on derivative financial instruments. Amounts of positive changes in fair value of derivative financial instruments, amounts paid for liabilities, and the negative residual amount written off upon derecognition are recognized on the debit side. Amounts by which the fair value of derivative financial instruments is lower than their nominal value, as well as the amount of negative changes in fair value are recorded on the credit side. CLASS 47 Disposal group Group 4702 Liabilities for disposal

47020 (liability) – This account is used for accounting of liabilities for disposal. Amounts of derecognition on liabilities for disposal are recorded on the debit side. Amounts of liabilities for disposal are recorded on the credit side. CLASS 48 Financial obligations issued in the form of preferred shares and equity instruments Purpose: Accounts in this class are used for accounting of financial liabilities issued in the form of equity instruments. Initial recognition: Financial liabilities issued in the form of referred stocks and shares are recognized at initial value. Valuation: After initial recognition financial liabilities issued in the form of preferred stocks and shares are measured at amortized cost using the effective exchange rate method. Derecognition: Financial liabilities issued in the form of referred stocks and shares are derecognized when they are fulfilled under contractual terms. Group 4801 Financial obligations issued in the form of preferred shares - in national currency Group 4802 Financial obligations issued in the form of equity instruments - in national currency 48010/48020 (liability) – These accounts are used for accounting of financial liabilities issued in the form of preferred shares and equity instruments. Amounts of financial liabilities issued in the form of preferred shares and equity instruments returned are recorded on the debit side. Values of financial liabilities issued in the form of preferred shares and equity instruments are recorded on the credit side. CLASS 49 Subordinated debt liabilities Purpose: Accounts in this class are used for accounting of subordinated debt liabilities. Initial recognition: Subordinated debt liabilities are recognized at fair value. Valuation: Subordinated debt liabilities are measured at amortized cost using the effective exchange rate method. Derecognition: Subordinated debt liabilities are derecognized when they are fulfilled under contractual terms. Group 4901 Subordinated debt liabilities - in national currency Group 4902 Subordinated debt liabilities - in foreign currency 490X0/490X5 (liability) - These accounts are used for accounting of subordinated debt liabilities from residents/non-residents. Amounts paid on subordinated debt liabilities and referred to overdue principal debt accounts are recorded on the debit side. Amounts of subordinated debt liabilities taken are recorded on the credit side. 490X2/490X7 (liability) - These accounts are used for accounting of accrued interest payables on subordinated debt liabilities from residents/non-residents. Interest amounts paid on subordinated debt liabilities and referred to overdue interest debt accounts are recorded on the debit side.

Amounts of interest payables recognized in expense accounts on subordinated debt liabilities are recorded on the credit side. 490X3/490X8 (liability) - These accounts are used for accounting of overdue principal debts on subordinated debt liabilities from residents/non-residents. Amounts of overdue principal debts paid on subordinated debt liabilities are recorded on the debit side. Amounts of overdue principal debts on subordinated debt liabilities are recorded on the credit side. 490X4/490X9 (liability) - These accounts are used for accounting of overdue interest debts on subordinated debt liabilities from residents/non-residents. Amounts of overdue interest debts paid on subordinated debt liabilities are recorded on the debit side. Amounts of overdue interest debts on subordinated debt liabilities are recorded on the credit side. Group 4996 Adjustments on subordinated debt liabilities - in national currency Group 4997 Adjustments on subordinated debt liabilities - in foreign currency 49960/49970 (liability) - These accounts are used for accounting of positive adjustments arising from the determination of the amortized cost of subordinated debt obligations and the difference between contractual and market interest rates for similar financial instruments. Amortization amounts of positive adjustments related to subordinated debt obligations and the remaining balance of positive adjustments written off when funds are derecognized are recorded on the debit side Amounts of positive adjustments on subordinated debt liabilities are recorded on the credit side. 49961/49971 (contra-liability) - These accounts are used for accounting of negative adjustments arising from the determination of the amortized cost of subordinated debt liabilities and the difference between contractual and market interest rates for similar financial instruments. Amounts of negative adjustments related to subordinated debt liabilities are recorded on the debit side. Amortization amount of negative adjustments related to subordinated debt liabilities and the remaining balance of negative adjustments written off when funds are derecognized are recorded on the credit side. EQUITY CLASS 50 Equity Purpose: Accounts in this class are used f o r accounting of shareholder operations and other operations recognized in equity. Group 5001 Charter capital of CBA 50010 (liability) – This account is used for accounting of charter capital of CBA. No operation is conducted on the debit side. Amounts transferred from the profit of current financial year to raise charter capital of CBA are recorded on the credit side. Group 5002 Charter capital of credit institutions 50020/50021 (liability) - These accounts are used for accounting of ordinary and preferred shares issued by credit institutions are their nominal value. The value of repurchased and canceled common and preferred shares of credit institutions' charter capital is recorded on the debit side.

The value of issued common and preferred shares of credit institutions' charter capital is recorded on the credit side. Group 5003 Share Premium 50030/50031(liability) - These accounts are used for accounting of share premium on shares. No operation is conducted on the debit side. Income amounts generated from the issuance of ordinary and preferred shares are recorded on the credit side. Group 5004 Repurchased shares 50040/50041(asset) - These accounts are used for accounting of the shares repurchased by credit institutions from shareholders. Amounts paid on shares repurchased by credit institutions are recorded on the debit side. Amounts credited from re-sale of shares repurchased by credit institutions and the value of cancelled shares are recorded on the credit side. Group 5006 Allowance for revaluation of fixed assets and intangible assets 50060/50061 (liability) - These accounts are used for accounting of allowances for revaluation of fixed and intangible assets measured at fair value. Amounts of decrease in the value of fixed and intangible assets due to next revaluation, as well as the positive revaluation balance written off upon derecognition are recorded on the debit side. Amounts of increase in the value of fixed and intangible assets due to revaluation are recorded on the credit side. Group 5009 Allowance for revaluation of securities available for sale 50090 (asset-liability) – This account is used for accounting of allowances for revaluation of securities available for sale. Amounts of decrease in the value of available-for-sale securities due to revaluation, as well as positive evaluation balance written off upon derecognition are recorded on the debit side. Amounts of increase in the value of available-for-sale securities due to revaluation, as well as impairment expenses and negative revaluation balance written off upon derecognition are recorded on the credit side. Group 5010 Other revaluation allowances 50100 (asset-liability) – This account is used for accounting of other revaluation allowances. Group 5011 Profit/loss of previous years 50110 (asset-liability) – This account is used for accounting of profit/loss of previous years. Loss amount transferred from account 50120 ‘Unapproved profit/loss of the previous financial year’ after auditor approval, amounts transferred to account 50111 ‘Capital reserves,’ and the declared dividend payables are recorded on the debit side.

Profit amount transferred from account 50120 ‘Unapproved profit/loss of the previous financial year’ after auditor approval, as well as the amounts recovered from account 50111 ‘Capital reserves’ are recorded on the credit side. 50111 (liability) – This account is used for accounting of capital reserves. Amounts recovered to account 50110 ‘profit/loss of previous years’ are recorded on the debit side. Amounts credited from account 50110 ‘profit/loss of previous years’ are recorded on the credit side. Group 5012 Not approved profit/loss of prior financial year 50120 (asset-liability) – This account is used for accounting of unapproved profit/loss of the prior financial year. Amounts of loss for the current financial year transferred from account 50130 ‘Profit/Loss of the Current Financial Year’ and, after approval by the auditor, the amount of profit transferred to account 50110 ‘Profit/Loss of Previous Years’ are recorded on the debit side. Amounts of profit for the current financial year transferred from account 50130 ‘Profit/Loss of the Current Financial Year’ and, after approval by the auditor, the amount of loss transferred to account 50110 ‘Profit/Loss of Previous Years’ are recorded on the credit side. Group 5013 Profit/loss for current financial year 50131 (asset-liability) – This account is used for accounting of profit/loss of current financial year. Amounts of expenses for the current financial year and amount of profit for the current financial year transferred to account 50120 ‘Unapproved Profit/Loss of the Previous Financial Year’ are recorded on the debit side. Amounts of income for the current financial year and the amount of loss for the current financial year transferred to account ‘Unapproved Profit/Loss of the Previous Financial Year’ are recorded on the credit side. INCOME CLASS 60 Interest income on securities Purpose: Accounts in this class are used for accounting of interest/coupon income on securities, premium income, and income from discount amortization. Group 6001 Interest/coupon income on securities at fair value through profit or loss - in national currency Group 6002 Interest/coupon income on securities at fair value through profit or loss - in foreign currency 6001X/6002X - These accounts are used for accounting of interest/coupon income from securities of the state, resident/non-resident financial sector, and other sectors, whose fair value changes are reflected in profit or loss. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of interest/coupon income from securities whose fair value changes are reflected in profit or loss are recorded on the credit side.

Group 6011 Interest/coupon income on securities available for sale - in national currency Group 6012 Interest/coupon income on securities available for sale - in foreign currency 6011X/6012X - These accounts are used for accounting of available-for-sale securities of public, resident/non￾resident financial sector and other sectors. Amounts transferred to account 50130 ‘profit/loss of current financial year’ are recorded on the debit side. Amounts of interest/coupon income on securities available for sale are recorded on the credit side. Group 6021 Interest/coupon income on securities held to maturity - in national currency Group 6022 Interest/coupon income on securities held to maturity - in foreign currency 6021X/6022X - These accounts are used for accounting of interest/coupon income on held-to-maturity securities of the public, resident/non-resident financial and other sectors. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of interest/coupon income on securities held to maturity are recorded on the credit side. Group 6031 Income from amortization of securities held to maturity - in national currency Group 6032 Income from amortization of securities held to maturity - in foreign currency 6031X/6032X - These accounts are used for accounting of income from the amortization of discounts on securities held by the state, resident/non-resident financial sector, and other sectors until the payment period is completed. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of income from amortization of discounts on securities held until the payment period is completed are recorded on the credit side. Group 6041 Premium income on securities held to maturity -in national currency Group 6042 Premium income on securities held to maturity -in foreign currency 6041X/6042X - These accounts are used for accounting of premium income on securities held to maturity by the state, resident/non-resident financial sector, and other sectors until the payment period is completed. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of premium income on securities held to maturity are recorded on the credit side. CLASS 61 Interest income on settlements with the financial sector and international financial institutions Purpose: Accounts in this class are used for accounting of interest income on settlements with the financial sector and international financial institutions. Group 6101 Interest income on amounts due from CBAR - in national currency Group 6102 Interest income on amounts due from CBAR - in foreign currency Group 6111 Interest income on amounts due from and loans to banks - in national currency Group 6112 Interest income on amounts due from and loans to banks - in foreign currency

Group 6121 Interest income on amounts due from and loans to foreign central/national banks - in national currency Group 6122 Interest income on amounts due from and loans to foreign central/national banks - in foreign currency Group 6131 Interest income on settlements with non-bank credit organizations - in national currency Group 6132 Interest income on settlements with non-bank credit organizations - in foreign currency Group 6141 Interest income on settlements with other financial institutions - in national currency Group 6142 Interest income on settlements with other financial institutions - in foreign currency 610X0/611X0/611X5/612X0 - These accounts are used for accounting of interest income on ‘nostro’ correspondent accounts held with the CBAR, foreign central/national banks, and resident/non-resident banks. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of interest income on ‘nostro’ correspondent accounts held with the CBAR, foreign central/national banks, and resident/non-resident banks are recorded on the credit side. 611X1/611X6/612X1/613X1/613X6/614X1/614X6 - These accounts are used for accounting of interest income on overdraft accounts of foreign central/national banks, resident/non-resident banks, resident/non-resident non-bank credit organizations, and other financial institutions. Amounts transferred on account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of interest income on overdraft accounts of foreign central/national banks, resident/non￾resident banks, resident/non-resident non-bank credit institutions, and other financial institutions are recorded on the credit side. 610X2/611X2/611X7/612X2/614X7 - These accounts are used for accounting of interest income on deposits placed with the CBAR, foreign central/national banks, resident/non-resident banks, and non-resident financial institutions Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of interest income on deposits placed with the CBAR, foreign central/national banks, resident/non-resident banks, and non-resident financial institutions are recorded on the credit side. 611X3/611X8/612X3/613X3/613X8/614X3/614X8 - These accounts are used for accounting of interest income on loans to foreign central/national banks, resident/non-resident banks, resident/non-resident non-bank credit institutions, and other financial institutions Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of interest income on loans to foreign central/national banks, resident/non-resident banks, resident/non-resident non-bank credit institutions, and other financial institutions are recorded on the credit side. 610X4/611X4/611X9/612X4/613X4/613X9/614X4/614X9 - These accounts are used for accounting of interest income on reverse REPO transactions with the CBAR, foreign central/national banks, resident/non-resident banks, resident/non-resident non-bank credit institutions, and other financial institutions. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of interest income on reverse REPO transactions with the CBAR, foreign central/national banks, resident/non-resident banks, resident/non-resident non-bank credit institutions, and other financial institutions are recorded on the credit side.

Group 6151 Interest income on settlements with international financial institutions - in national currency Group 6152 Interest income on settlements with international financial institutions - in foreign currency Group 6153 Interest income on settlements with international financial institutions - in special drawing rights 6151X/6152X/6153X - These accounts are used for accounting of interest income on settlements with the International Monetary Fund and other international financial institutions. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of interest income on settlements with the International Monetary Fund and other international financial institutions are recorded on the credit side. Group 6171 Interest income on overdue amounts due from and loans to financial sector - in national currency Group 6172 Interest income on overdue amounts due from and loans to financial sector - in foreign currency 61710/61720 - These accounts are used for accounting of interest income on overdue debts related to funds placed with the financial sector and loans issued. Amounts transferred to account 50130 ‘profit/loss of current year ‘are recorded on the debit side. Amounts of interest income on overdue debts related to funds placed with and loans issued to the financial sector and loans are recorded on the credit side. CLASS 62 Interest income on settlements with state funds, budget organizations, state-owned legal entities, municipalities, and public organizations Purpose: Accounts in this class are used for accounting of interest income on settlements with state funds, budget organizations, state-owned legal entities, municipalities, and public organizations. Group 6201 Interest income on accounts of state funds and budget organizations in overdraft – in national currency Group 6202 Interest income on accounts of state funds and budget organizations in overdraft – in foreign currency Group 6231 Interest income on overdraft accounts of state-owned legal entities, municipalities, and public organizations - in national currency Group 6232 Interest income on overdraft accounts of state-owned legal entities, municipalities, and public organizations - in foreign currency 6201X/6202X/6231X/6232X - These accounts are used for accounting of interest income on overdraft accounts of budget organizations, state funds, state-owned legal entities, municipalities, and public organizations. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of interest income on overdraft accounts of budget organizations, state funds, state-owned legal entities, municipalities, and public organizations are recorded on the credit side. Group 6211 Interest income on loans to state funds and budget organizations – in national currency Group 6212 Interest income on loans to state funds and budget organizations – in foreign currency

Group 6241 Interest income on loans to state-owned legal entities, municipalities, and public organizations - in national currency Group 6242 Interest income on loans to state-owned legal entities, municipalities, and public organizations - in foreign currency 6211X/6212X/6241X/6242X - These accounts are used for accounting of interest income on loans to budget organizations, state funds, state-owned legal entities, municipalities, and public organizations. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of interest income on loans to budget organizations, state funds, state-owned legal entities, municipalities, and public organizations are recorded on the credit side. Group 6221 Interest income on overdue loans to state funds and budget organizations

• in national currency Group 6222 Interest income on overdue loans to state funds and budget organizations
• in foreign currency Group 6271 Interest income on overdue loans to state-owned legal entities, municipalities, and public organizations - in national currency Group 6272 Interest income on overdue loans to state-owned legal entities, municipalities, and public organizations - in foreign currency 62210/62220/62710/62720 - These accounts are used for accounting of interest income on overdue debts on loans to budget organizations, state funds, state-owned legal entities, municipalities, and public organizations. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of interest income on overdue debts related to loans to budget organizations, state funds, state￾owned legal entities, municipalities, and public organizations are recorded on the credit side. CLASS 63 Interest income on settlements with non-state-owned legal entities Purpose: Accounts in this class are used for accounting of interest income on settlements with non-state-owned legal entities. Group 6301 Interest income on accounts of resident non-state-owned legal entities in overdraft - in national currency Group 6302 Interest income on accounts of resident non-state-owned legal entities in overdraft- in foreign currency Group 6311 Interest income on accounts of non-resident non-state-owned legal entities in overdraft - in national currency Group 6312 Interest income on accounts of non-resident non-state-owned legal entities in overdraft - in foreign currency 6301X/6302X/6311X/6312X - These accounts are used for accounting of interest income on overdraft accounts of non￾state-owned resident/non-resident legal entities. Amounts transferred to account 50130 ‘profit/loss of current year’are recorded on the debit side. Amounts of interest income on overdraft accounts of non-state-owned resident/non-resident legal entities are recorded on the credit side. Group 6321 Interest income on loans to resident non-state-owned legal entities - in national currency Group 6322 Interest income on loans to resident non-state-owned legal entities - in foreign currency

Group 6331 Interest income on loans to non-resident non-state-owned legal entities - in national currency Group 6332 Interest income on loans to non-resident non-state-owned legal entities - in foreign currency 6321/6322X/6331X/6332X - These accounts are used for accounting of interest income on loans to non-state-owned resident/non-resident legal entities. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of interest income on loans to non-state-owned resident/non-resident legal entities are recorded on the credit side. Group 6371 Interest income on overdue loans to non-state-owned legal entities - in national currency Group 6372 Interest income on overdue loans to non-state-owned legal entities - in foreign currency 63710/63720 - These accounts are used for accounting of interest income on overdue debts on loans to non-state￾owned resident/non-resident legal entities. Amounts transferred to account 50130 ‘profit/loss of current year’are recorded on the debit side. Amounts of interest income on overdue debts on loans to non-state-owned resident/non-resident legal entities are recorded on the credit side. CLASS 64 Interest income on loans to individuals and entrepreneurs Purpose: Accounts in this class are used for accounting of interest income on loans to resident/non-resident individuals and entrepreneurs. Group 6401 Interest income on settlements with individuals - in national currency Group 6402 Interest income on settlements with individuals - in foreign currency Group 6403 Interest income on settlements with entrepreneurs - in national currency Group 6404 Interest income on settlements with entrepreneurs - in foreign currency 640X0/640X5 - These accounts are used for accounting of interest income on overdraft accounts of resident/non￾resident individuals and entrepreneurs. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of interest income on overdraft accounts of resident/non-resident individuals and entrepreneurs are recorded on the credit side. 640X1/640X6 - These accounts are used for accounting of interest income on loans to resident/non-resident individuals through payment cards. Amounts transferred to account 50130 ‘profit/loss of current year’are recorded on the debit side. Amounts of interest income on loans to resident/non-resident individuals through payment cards are recorded on the credit side. 640X2/640X7 - These accounts are used for accounting of interest income on loans to resident/non-resident individuals and private entrepreneurs. Amounts transferred to account 50130 ‘profit/loss of current year’are recorded on the debit side.

Amounts of interest income on loans to resident/non-resident individuals and entrepreneurs are recorded on the credit side. Group 6471 Interest income on overdue loans to individuals and entrepreneurs - in national currency Group 6472 Interest income on overdue loans to individuals and entrepreneurs - in foreign currency 64710/64720 - These accounts are used for accounting of interest income on overdue debts on loans to individuals and entrepreneurs. Amounts transferred to account 50130 ‘profit/loss of current year’are recorded on the debit side. Amounts of interest income on overdue debts on loans to individuals and entrepreneurs are recorded on the credit side. CLASS 65 Interest income on other loans and transactions Purpose: Accounts in this class are used for accounting of interest income on other loans and operations. Group 6501 Interest income on other loans - in national currency Group 6502 Interest income on other loans - in foreign currency Group 6513 Other interest income - in national currency Group 6514 Other interest income - in foreign currency 6501X/6514X - These accounts are used for accounting of interest income on other loans and operations. Amounts transferred to account 50130 ‘profit/loss of current year’are recorded on the debit side. Amounts of interest income on other loans and operations are recorded on the credit side. Group 6571 Interest income on other overdue loans - in national currency Group 6572 Interest income on other overdue loans - in foreign currency 65710/65720 - These accounts are used for accounting of interest income on overdue other loans. Amounts transferred to account 50130 ‘profit/loss of current year’are recorded on the debit side. Amounts of interest income on overdue other loans are recorded on the credit side. CLASS 66 Revaluation gain Purpose: Accounts in this class are used for accounting of revaluation gains and gains on realization of securities. Group 6601 Revaluation gains on securities at fair value through profit or loss - in national currency Group 6602 Revaluation gains on securities at fair value through profit or loss - in foreign currency 6601X/6602X - These accounts are used for accounting of income from the revaluation of securities of the state, resident/non-resident financial sector, and other sectors, at fair value through profit or loss. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of revaluation gain on securities at fair value through profit or loss are recorded on the credit side.

Group 6603 Realized gain on securities at fair value through profit or loss - in national currency Group 6604 Realized gain on securities at fair value through profit or loss - in foreign currency 6603X/6604X - These accounts are used for accounting of realized gain on securities of state, resident/non-resident financial sector and other sectors. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of realized gain on securities at fair value through profit or loss are recorded on the credit side. Group 6605 Realized gain on securities available for sale - in national currency Group 6606 Realized gain on securities available for sale - in foreign currency 6605X/6606X - These accounts are used for accounting of realized gain on available for sale securities of state, resident/non-resident financial sector and other sectors. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of realized gain on available for sale securities and amounts classified from account 50090 are recorded on the credit side. Group 6621 Revaluation gain on affined gold and other precious metals - in national currency 6621X - These accounts are used for accounting of revaluation gain on affined gold and other precious metals. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of revaluation gains on affined gold and other precious metals are recorded on the credit side. Group 6622 Foreign currency position revaluation gain - in national currency 66220 – This account is used for accounting of foreign currency position revaluation gain. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of foreign currency position revaluation gain are recorded on the credit side. Group 6651 Revaluation gain on investment properties - in national currency 66510 – This account is used for accounting of revaluation gain on investment properties. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of revaluation gain on investment securities are recorded on the credit side. Group 6661 Revaluation gain on financial derivatives - in national currency Group 6662 Revaluation gain on financial derivatives - in foreign currency 6661X/6662X - These accounts are used for accounting of revaluation gain on forwards, options, SWAPs, futures, and other derivative financial instruments. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of revaluation gain on forwards, options, SWAPs, futures, and other derivative financial instruments are recorded on the credit side. Group 6681 Other revaluation gain - in national currency Group 6682 Other revaluation gain - in foreign currency

66810/66820 - These accounts are used for accounting of other revaluation gain. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of other revaluation gains are recorded on the credit side. Group 6691 Revaluation gain on investments in entities operating in financial sector - in national currency Group 6692 Revaluation gain on investments in entities operating in non-financial sector - in national currency Group 6693 Revaluation gain on investments in entities operating in financial sector - in foreign currency Group 6694 Revaluation gain on investments in entities operating in non-financial sector - in foreign currency 6691X/6692X/6693X/6694X - These accounts are used for accounting of revaluation gain on investments in subsidiaries, affiliates and other entities operating in financial/non-financial sector. Amounts transferred to account 50130 ‘profit/loss of current year ‘are recorded on the debit side. Amounts of revaluation gain on investments in subsidiaries, affiliates and other entities operating in financial/non-financial sector are recorded on the credit side. CLASS 67 Fee and commission income on services provided Purpose: Accounts in this class are used for accounting of fees and commission income on services provided and settlements with international financial institutions. Group 6701 Fee and commission income on services provided- in national currency Group 6702 Fee and commission income on services provided- in foreign currency 6701X/6702X - These accounts are used accounting of fee and commission income for services provided. Amounts transferred to account 50130 ‘profit/loss of current year’are recorded on the debit side. Amounts of fee and commission income on services provided are recorded on the credit side. Group 6703 Fee and commission income on other operations - in national currency Group 6704 Fee and commission income on other operations - in foreign currency 6703X/6704X - These accounts are used for accounting of fee and commission income on other operations. Amounts transferred to account 50130 ‘profit/loss of current year’are recorded on the debit side. Amounts of fee and commission income on other operations are recorded on the credit side. Group 6711 Fees and commission income on settlements with international financial institutions - in national currency Group 6712 Fees and commission income on settlements with international financial institutions - in foreign currency Group 6713 Fees and commission income on settlements with international financial institutions -in special drawing rights

6711X/6713X - These accounts are used for accounting of fees and commission income on settlements with the IMF and other international financial institutions. Amounts transferred to account 50130 ‘profit/loss of current year’are recorded on the debit side. Amounts of fees and commission income on settlements with the IMF and other international financial institutions are recorded on the credit side. CLASS 68 Income on dealing operations and derivatives Purpose: Accounts in this class are used for accounting of income on dealing operations and derivatives. Group 6801 Income on dealing operations - in national currency Group 6802 Income on dealing operations - in foreign currency 6801X/6802X - These accounts are used for accounting of dealing operations in foreign currency, securities, and precious metals. Amounts transferred to account 50130 ‘profit/loss of current year’are recorded on the debit side. Amounts of dealing operations in foreign currency, securities and precious metals are recorded on the credit side. Group 6811 Income on operations with derivatives - in national currency Group 6812 Income on operations with derivatives - in foreign currency 6811X/6812X - These accounts are used for accounting of income on operations with forwards, options, SWAPS, futures, and other derivative financial instruments. Amounts transferred to account 50130 ‘profit/loss of current year’are recorded on the debit side. Amounts of income on operations forwards, options, SWAPS, futures, and other derivative financial instruments are recorded on the credit side. CLASS 70 Other income Purpose: Accounts in this class are used for accounting of other income. Group 7001 Income from disposal of precious metals, assets held for sale, fixed assets, intangible assets, and investment property - in national currency 7001X - These accounts are used for accounting of income from precious metals, assets held for sale, fixed assets, intangible assets, investment property and others. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of income from precious metals, assets held for sale, fixed assets, intangible assets, investment property and others are recorded on the credit side. Group 7011 Other income -in national currency Group 7012 Other income - in foreign currency 7011X/7012X - These accounts are used for accounting of other income.

Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of other income are recorded on the credit side. Group 7013 Dividend income -in national currency Group 7014 Dividend income - in foreign currency 7013X/7014X - These accounts are used for accounting of dividend income on investments in financial/non-financial sector and other dividend income. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of dividend income on investments in financial/non-financial sector and other dividend income are recorded on the credit side. CLASS 71 Adjustments on financial instruments Purpose: Accounts in this class are used for accounting of adjustments on financial instruments. Group 7101 Gain from adjustments on financial assets - in national currency Group 7102 Gain from adjustments on financial assets - in foreign currency 7101X/7102X - These accounts are used for accounting of gains from adjustments on financial assets. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of gains from adjustments on financial assets are recorded on the credit side. Group 7103 Gain from adjustments on financial liabilities - in national currency Group 7104 Gain from adjustments on financial liabilities - in foreign currency 7103X/7104X - These accounts are used for accounting of gains from adjustments on financial liabilities. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of gains from adjustments on financial liabilities are recorded on the credit side. CLASS 72 Extraordinary income Purpose: Accounts in this class are used for accounting of extraordinary income. Group 7201 Extraordinary income - in national currency Group 7202 Extraordinary income - in foreign currency 72010/72020 - These accounts are used for accounting of extraordinary income. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts of extraordinary income are recorded on the credit side.

LOSSES CLASS 80 Losses on amortization of securities held to maturity Purpose: Accounts in this class are used for accounting of discount expenses on securities held to maturity and on amortization of premium. Group 8031 Losses on amortization of securities held to maturity -in national currency Group 8032 Losses on amortization of securities held to maturity -in foreign currency 8031X/8032X - These accounts are used for accounting of discount expenses on held to maturity securities of the public, resident/non-resident financial sector and other sectors. Amounts of discount expenses on securities held to maturity are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8041 Losses on amortization of premium on securities held to maturity - in national currency Group 8042 Losses on amortization of premium on securities held to maturity - in foreign currency 8041X/8042X - These accounts are used for accounting of losses on amortization of premium on held to maturity securities of the public, resident/non-resident financial sector and other sectors. Loss amounts on amortization of premium on securities held to maturity are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. CLASS 81 Interest expenses on amounts due to financial sector and international financial institutions Purpose: Accounts in this class are used for accounting of interest expenses on amounts due to the financial sector and international financial institutions. Group 8101 Interest expenses on amounts due to CBA - in national currency Group 8102 Interest expenses on amounts due to CBA - in foreign currency Group 8111 Interest expenses on amounts due to banks - in national currency Group 8112 Interest expenses on amounts due to banks - in foreign currency Group 8121 Interest expenses on amounts due to foreign central/national banks - in national currency Group 8122 Interest expenses on amounts due to foreign central/national banks - in foreign currency Group 8131 Interest expenses on amounts due to non-bank credit institutions- in national currency Group 8132 Interest expenses on amounts due to non-bank credit institutions – in foreign currency Group 8141 Interest expenses on amounts due to other financial institutions - in national currency Group 8142 Interest expenses on amounts due to other financial institutions - in foreign currency 810X0/811X0/811X5/812X0/813X0/813X5/814X0/814X5 - These accounts are used for accounting of interest expenses on ‘loro’ correspondent accounts of the CBA, foreign central/national banks, resident/non-resident banks, as well as current accounts of resident/non-resident non-bank credit institutions and other financial institutions. Amounts of interest expenses on ‘loro’ correspondent accounts of the CBA, foreign central/national banks, and banks, as well as on current accounts of non-bank credit institutions and other financial institutions are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side.

810X1/811X1/811X6/812X1 - These accounts are used for accounting of interest expenses on overdrafts of ‘nostro’ correspondent accounts held with the CBA, foreign central/national banks, and resident/non-resident banks. Amounts of interest expenses on overdrafts of ‘nostro’ correspondent accounts held with the CBA, foreign central/national banks, and resident/non-resident banks are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. 810X2/811X2/811X7/812X2/813X2/813X7/814X2/814X7 - These accounts are used for accounting of interest expenses on deposits of the CBA, foreign central/national banks, resident/non-resident banks, resident/non-resident non-bank credit institutions, and other financial institutions. Amounts of interest expenses on deposits of the CBA, foreign central/national banks, banks, non-bank credit organizations, and other financial institutions are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. 810X3/811X3/811X8/812X3/813X3/813X8/814X8 - These accounts are used for accounting of interest expenses on loans from the CBA, foreign central/national banks, resident/non-resident banks, resident/non-resident non￾bank credit institutions, and other non-resident financial institutions. Amounts of interest expenses on loans from the CBA, foreign central/national banks, banks, non-bank credit institution, and other financial institutions are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. 810X4/811X4/811X9/812X4/813X4/813X9/814X4/814X9 - These accounts are used for accounting of interest expenses on REPO transactions with the CBA, foreign central/national banks, resident/non-resident banks, resident/non-resident non-bank credit institutions, and other financial institutions. Amounts of interest expenses on REPO transactions with the CBA, foreign central/national banks, banks, non-bank credit institutions, and other financial institutions. are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8151 Interest expenses on settlements with international financial institutions - in national currency Group 8152 Interest expenses on settlements with international financial institutions - in foreign currency Group 8153 Interest expenses on settlements with international financial institutions - in special drawing rights 815X0/815X2 - These accounts are used for accounting of interest expenses on settlements with the IMF and other international financial institutions. Amounts of interest expenses on settlements with the IMF and other financial institutions are recorded on the debit side Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. 815X1 - These accounts are used for accounting of interest expenses on loans from the IMF. Amounts of interest expenses on loans from the IMF are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. CLASS 82 Interest expenses on amounts due to state funds, budget organizations, state-owned legal entities, municipalities, public organizations, and official agencies of foreign states Purpose: Accounts in this class are used for accounting of interest expenses on amounts due to state funds, budget organizations, state-owned legal entities, municipalities, public organizations, and official

agencies of foreign states. Group 8201 Interest expenses on amounts due to state funds and budget organizations - in national currency Group 8202 Interest expenses on amounts due to state funds and budget organizations - in foreign currency Group 8231 Interest expenses on amounts due to state-owned legal entities, municipalities, public organizations - in national currency Group 8232 Interest expenses on amounts due to state-owned legal entities, municipalities, public organizations - in foreign currency Group 8261 Interest expenses on amounts due to official agencies of foreign states - in national currency Group 8262 Interest expenses on amounts due to official agencies of foreign states - in foreign currency 820X0/820X3 - These accounts are used for accounting of interest expenses on current and deposit accounts of budget organizations and state funds. Amounts of interest expenses on current and deposit accounts of budget organizations and state funds are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. 82014/82015/82025 - These accounts are used for accounting of interest expenses on loans from the Mortgage Fund of the Republic of Azerbaijan and other public funds. Amounts of interest expenses on loans from the Mortgage Fund of the Republic of Azerbaijan and other state funds are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. 8231X/8232X - These accounts are used for accounting of interest expenses on current and deposit accounts of state￾owned legal entities, municipalities, and public organizations. Amounts of interest expenses on current and deposit accounts of state-owned legal entities, municipalities and public organizations are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. 8261X/8262X - These accounts are used for accounting of interest expenses on current and deposit accounts of official agencies of foreign states. Amounts of interest expenses on current and deposit accounts of official agencies of foreign state are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. CLASS 83 Interest expenses on amounts due to non-state-owned legal entities Purpose: Accounts in this class are used for accounting of interest expenses on amounts due to non-state-owned resident/non-resident legal entities. Group 8301 Interest expenses on amounts due to resident non-state-owned legal entities - in national currency Group 8302 Interest expenses on amounts due to resident non-state-owned legal entities - in foreign currency

Group 8311 Interest expenses on amounts due to non-resident non-state-owned legal entities - in national currency Group 8312 Interest expenses on amounts due to non-resident non-state-owned legal entities - in foreign currency 8301X/8312X - These accounts are used for accounting of interest expenses on current and deposit accounts of non-state-owned resident/non-resident legal entities. Amounts of interest expenses on current and deposit accounts of non-state-owned resident/non-resident legal entities are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. CLASS 84 Interest expenses on amounts due to individuals and entrepreneurs Purpose: Accounts in this class are used for accounting of interest expenses on amounts due to resident/non-resident individuals and entrepreneurs. Group 8401 Interest expenses on amounts due to individuals - in national currency Group 8402 Interest expenses on amounts due to individuals - in foreign currency Group 8403 Interest expenses on amounts due to entrepreneurs - in national currency Group 8404 Interest expenses on amounts due to entrepreneurs - in foreign currency 8401X/8402X - These accounts are used for accounting of interest expenses on current and deposit accounts of resident/non-resident individuals. Amounts of interest expenses on current and deposit accounts of individuals are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. 8403X/8404X - These accounts are used for accounting of current accounts of resident/ non-resident entrepreneurs. Amounts of interest expenses on current accounts of entrepreneurs are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. CLASS 85 Interest expenses on debt securities issued, subordinated loans payable and other operations Purpose: Accounts in this class are used for accounting of interest expenses on debt securities issued, subordinated debt liabilities and other operations. Group 8501 Interest expenses on debt securities issued - in national currency Group 8502 Interest expenses on debt securities issued - in foreign currency 8501X/8502X - These accounts are used for accounting of interest expenses on issued promissory notes, deposit certificates, saving certificates, bonds, securities of the CBA and other debt securities. Amounts of interest expenses on issued promissory notes, deposit certificates, saving certificates, bonds, securities of the CBA and other debt securities are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side.

Group 8509 Interest expenses of financial liabilities issued as preferred shares and shares -in national currency 8509X - These accounts are used for accounting of interest expenses on financial liabilities issued in the form of preferred shares and equity instruments. Amounts of interest expenses on financial liabilities issued in the form of preferred shares and equity instruments are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8511 Interest expenses on subordinated loans - in national currency Group 8512 Interest expenses on subordinated loans - in foreign currency 8511X/8512X - These accounts are used for accounting of interest expenses on subordinated debt liabilities from residents/non-residents. Amounts of interest expenses on subordinated debt liabilities are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8513 Other interest expenses - in national currency Group 8514 Other interest expenses - in foreign currency 8513X/8514X - These accounts are used for accounting of interest expenses on lease operations and other interest expenses. Amounts of interest expenses on lease operations and other interest expenses are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. CLASS 86 Losses on revaluation and impairment Purpose: Accounts in this class are used for accounting of losses on revaluation, impairment, and realization of securities. Group 8601 Losses on revaluation of securities at fair value through profit or loss - in national currency Group 8602 Losses on revaluation of securities at fair value through profit or loss - in foreign currency Group 8603 Losses on realization of securities at fair value through profit or loss - in national currency Group 8604 Losses on realization of securities at fair value through profit or loss - in foreign currency 8601X/8602X/8603X/8604X - These accounts are used for accounting of losses on revaluation and realization of securities issued by the government, resident/non-resident financial sector, and other sectors at fair value through profit or loss. Amounts of losses on revaluation and realization of securities at fair value through profit or loss are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8605 Losses on realization of securities available for sale - in national currency Group 8606 Losses on realization of securities available for sale - in foreign currency Group 8611 Losses on impairment of securities available for sale - in national currency Group 8612 Losses on impairment of securities available for sale – in foreign currency 8605X/8606X/8611X/8612X - These accounts are used for accounting of losses on realization and impairment of available for sale securities of state, resident/non-resident financial sector and other sectors.

Amounts classified from account 50090 as realized revaluation losses and impairment losses on available-for-sale securities are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8621 Losses on revaluation of affined and other precious metals -in national currency 8621X - These accounts are used for accounting of losses on revaluation of affined gold and other precious metals. Amounts of losses on revaluation of affined gold and other precious metals are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8622 Losses on revaluation of foreign currency position - in national currency 86220 – This account is used for accounting of losses on revaluation of foreign currency position. Amounts of losses on revaluation of foreign currency position are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8631 Losses on impairment of fixed assets - in national currency 8631X - These accounts are used for accounting of losses on impairment of fixed assets, construction in progress, works of art, and other collectible items. Amounts of losses on impairment of fixed assets, construction in progress, works of art, and other collectible items are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8641 Losses on impairment of intangible assets - in national currency 8641X - These accounts are used for accounting of losses on impairment of intangible assets. Amounts of losses on impairment of intangible assets are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8651 Losses on revaluation and impairment of investment property -in national currency 86510 – This account is used for accounting of losses on revaluation and impairment of investment property. Amounts of losses on revaluation and impairment of investment property are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8661 Losses on revaluation of derivatives - in national currency Group 8662 Losses on revaluation of derivatives - in foreign currency 8661X/8662X - These accounts are used for accounting of losses on revaluation of forwards, options, SWAPs, futures, and other derivative financial instruments. Amounts of losses on revaluation of derivative financial instruments are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8671 Losses on impairment of assets available for sale - in national currency 8671X - These accounts are used for accounting of losses on impairment of assets available for sale and disposal group.

Amounts of losses on impairment of assets available for sale and disposal group are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8681 Other revaluation losses - in national currency Group 8682 Other revaluation losses - in foreign currency 86810/86820 - These accounts are used for accounting of other revaluation losses. Amounts of other revaluation losses are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8691 Losses on revaluation of investments in entities operating in financial sector - in national currency Group 8692 Losses on revaluation of investments in entities operating in non-financial sector - in national currency Group 8693 Losses on revaluation of investments in entities operating in financial sector - in foreign currency Group 8694 Losses on revaluation of investments in entities operating in non-financial sector in foreign currency - in foreign currency Group 8695 Losses on impairment of investments in entities operating in financial sector - in national currency Group 8696 Losses on impairment of investments in entities operating in non-financial sector - in national currency Group 8697 Losses on impairment of investments in entities operating in financial sector -in foreign currency Group 8698 Losses on impairment of investments in entities operating in non-financial sector - in foreign currency 8691X/8692X/8693X/8694X/8695X/8696X/8697X/8698X - These accounts are used for accounting of revaluation and impairment losses on investments in subsidiaries, affiliates, and other enterprises operating in the financial/non-financial sector. Amounts of revaluation and impairment losses on investments in subsidiaries, affiliates, and other enterprises operating in the financial/non-financial sector are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. CLASS 87 Service fee and commission expenses on services provided Purpose: Accounts in this class are used for accounting of service fee and commission expenses on services provided. Group 8701 Service fee and commission expenses - in national currency Group 8702 Service fee and commission expenses - in foreign currency 8701X/8702X - These accounts are used for accounting of service fees and commission expenses on services provided. Amounts of service fees and commission expenses on services provided are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8703 Fee and commission expenses on other operations - in national currency Group 8704 Fee and commission expenses on other operations - in foreign currency

8703X/8704X - These accounts are used for accounting of fee and commission expenses on other operations. Amounts of fee and commission expenses on other operations are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8711 Fee and commission expenses on settlements with international financial institutions - in national currency Group 8712 Fee and commission expenses on settlements with international financial institutions - in foreign currency Group 8713 Fee and commission expenses on settlements with international financial institutions - in special drawing rights 8711X/8712X/8713X - These accounts are used for accounting of fee and commission expenses on settlements with the IMF and other international financial institutions. Amounts of fee and commission expenses on settlements with the IMF and other international financial institutions are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. CLASS 88 Losses arising from dealing operations and derivatives Purpose: Accounts in this class are used for accounting of losses arising from dealing operations and derivatives. Group 8801 Losses on dealing operations - in national currency Group 8802 Losses on dealing operations - in foreign currency 8801X/8802X - These accounts are used for accounting of losses on dealing operations with foreign currency, securities, and precious metals. Amounts of losses on dealing operations with foreign currency, securities and precious metals are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8811 Losses on operations with derivatives - in national currency Group 8812 Losses on operations with derivatives - in foreign currency 8811X/8812X - These accounts are used for accounting of losses on operations with forwards, options, SWAPs, futures, and other derivative financial instruments. Amounts of losses on operations with forwards, options, SWAPs, futures, and other derivative financial instruments are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. CLASS 89 Reserve allowances for assets Purpose: Accounts in this class are used for accounting of reserve allowances for assets. Group 8901 Reserve allowances for securities held to maturity - in national currency 8901X - These accounts are used for accounting of reserve allowances for securities held to maturity of the public, resident/non-resident financial sector and other sectors. Amounts of reserve allowances for securities held to maturity and amounts of transfers to account 50130 ‘profit/loss of current year’ are recorded on the debit side.

Amounts recovered on allowances and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8902 Reserve allowances for deposits placed to financial sector -innational currency 8902X - These accounts are used for accounting of reserve allowances for deposits placed to resident/non-resident banks, foreign central/national banks, and non-resident financial institutions. Amounts of reserve allowances for deposits placed to financial sector and amounts transferred to account 50130 ‘profit/loss of current year’are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8903 Reserve allowances for accounts of financial sector in overdraft - in national currency 8903X - These accounts are used for accounting of reserve allowances for accounts of foreign central/national banks, resident/non-resident banks, non-bank credit institutions and other financial institutions. Amounts of reserve allowances for accounts of financial sector in overdraft and amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8904 Reserve allowances for loans to financial sector - in national currency 8904X - These accounts are used for accounting of reserve allowances for loans to foreign central/national banks, resident/non-resident banks, non-bank credit institutions and other financial institutions. Amounts of reserve allowances for loans to financial sector and amounts transferred to account 50130 ‘profit/loss of current year ‘are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8905 Reserve allowances for current accounts of state funds and budget organizations in overdraft - in national currency 8905X - These accounts are used for accounting of reserve allowances for current accounts of budget organizations and state funds in overdraft. Amounts of reserve allowances for current accounts of budget organizations and state funds and amounts transferred to account 50130 ‘profit/loss of current year ‘are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8906 Reserve allowances for loans to state funds and budget organizations - in national currency 8906X - These accounts are used for accounting of reserve allowances for loans to budget organizations and state funds. Amounts of reserve allowances for loans to budget organizations and state funds and amounts transferred to account 50130 ‘profit/loss of current year ‘are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8907 Reserve allowances for current accounts of state-owned legal entities, municipalities, and public organizations in overdraft - in national currency

8907X - These accounts are used for accounting of reserve allowances for current accounts of state-owned legal entities, municipalities, and public organizations. Amounts of reserve allowances for current accounts of state-owned legal entities, municipalities and public organizations and amounts transferred to account 50130 ‘profit/loss of current year ‘are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8908 Reserve allowances for loans to state-owned legal entities, municipalities, and public organizations - in national currency 8908X - These accounts are used for accounting of reserve allowances for loans to state-owned legal entities, municipalities, and public organizations. Amounts of reserve allowances for loans to state-owned legal entities, municipalities and public organizations and amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8909 Reserve allowances for current accounts of resident non-state-owned legal entities in overdraft - in national currency Group 8910 Reserve allowances for current accounts of non-resident non-state-owned legal entities in overdraft - in national currency 8909X - These accounts are used for accounting of reserve allowances for current accounts of resident/non-resident non-state-owned legal entities in overdraft. Amounts of reserve allowances for current accounts of resident/non-resident non-state-owned legal entities in overdraft and amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8911 Reserve allowances for loans to resident non-state-owned legal entities - in national currency Group 8912 Reserve allowances for loans to non-resident non-state-owned legal entities - in national currency 8911X/8912X - These accounts are used for accounting of reserve allowances for loans to resident/non-resident non￾state-owned legal entities. Amounts of reserve allowances for loans to non-state-owned legal entities and amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8913 Reserve allowances for current accounts of individuals in overdraft -in national currency Group 8914 Reserve allowances for current accounts of entrepreneurs in overdraft - in national currency

8913X/8914X - These accounts are used for accounting of reserve allowances for current accounts of resident/non￾resident individuals and entrepreneurs in overdraft. Amounts of reserve allowances for current accounts of resident/non-resident individuals and entrepreneurs in overdraft and amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8915 Reserve allowances for loans to individuals in overdraft - in national currency Group 8916 Reserve allowances for loans to entrepreneurs in overdraft - in national currency 8915X/8916X - These accounts are used for accounting of reserve allowances for loans to resident/non-resident individuals and entrepreneurs. Amounts of reserve allowances for loans to resident/non-resident individuals and entrepreneurs and amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8917 Reserve allowances for other loans and operations – in national currency 8917X - These accounts are used for accounting of reserve allowances for other loans and operations. Amounts of reserve allowances for other loans and operations and amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8918 Reserve allowances for other assets - in national currency 89180 – This account is used for accounting of reserve allowances for other assets. Amounts of reserve allowances for other assets and amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 8919 Reserve allowances for investments in entities operating in financial sector - in national currency Group 8920 Reserve allowances for investments in entities operating in non-financial sector - in national currency 8919X/8920X - These accounts are used for accounting of reserve allowances for investments in subsidiaries, affiliates and other entities operating in financial and non-financial sectors. Amounts of reserve allowances for investments in subsidiaries, affiliates and other entities operating in financial and non-financial sectors and amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side

Group 8921 Reserve allowances for contingencies - in national currency 8921X - These accounts are used for accounting of reserve allowances for claims, guarantees and other contingencies. Amounts of reserve allowances for contingencies and amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the debit side. Amounts recovered on reserves and transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side CLASS 90 Other operating expenses Purpose: Accounts in this class are used for accounting of other operating expenses. Group 9001 Losses on disposal of precious metals, assets available for sale, fixed assets, intangible assets, and investment property - in national currency 9001X - These accounts are used for accounting of losses on disposal of precious metals, assets available for sale, fixed assets, intangible assets, and investment property. Amounts on losses on disposal of precious metals, assets available for sale, fixed assets, intangible assets, investment property and other losses are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 9002 Staff expenses - in national currency 9002X - These accounts are used for accounting of staff expenses. Amounts of staff expenses are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 9003 Expenses related to cash and cash equivalents - in national currency 9003X - These accounts are used for accounting of expenses related to cash and cash equivalents. Amounts of expenses related to cash and cash equivalents are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 9004 Depreciation and amortization expenses - in national currency 9004X- These accounts are used for accounting of expenses on depreciation of fixed assets and amortization of intangible assets. Amounts of expenses on depreciation of fixed assets and amortization of intangible assets are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 9005 Repairs and maintenance of fixed assets - in national currency 9005X - These accounts are used for accounting of repairs and maintenance of fixed assets. Amounts of repairs and maintenance of fixed assets are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 9006 Maintenance cost relating to fixed and intangible assets - in national currency 9006X - These accounts are used for accounting of maintenance cost relating to equipment and software and other maintenance costs.

Amounts of maintenance cost relating to equipment and software and other maintenance costs are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 9007 Other expenses relating to fixed and intangible assets - in national currency 9007X - These accounts are used for accounting of other expenses relating to fixed and intangible assets. Amounts of other expenses relating to fixed and intangible assets are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 9008 Administrative expenses - in national currency 9008X - These accounts are used for accounting of administrative expenses. Amounts of administrative expenses are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 9009 Deposit Insurance Fund's expenses - in national currency Group 9010 Deposit Insurance Fund's expenses - in foreign currency 9009X/9010X - These accounts are used for accounting of Deposit Insurance Fund’s expenses. Amounts of Deposit Insurance Fund’s expenses are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 9011 Other expenses - in national currency 9011X - These accounts are used for accounting of other expenses. Amounts of other expenses are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. CLASS 91 Adjustments on financial instruments Purpose: Accounts in this class are used for accounting of adjustments on financial instruments. Group 9101 Losses from adjustments on financial assets - in national currency Group 9102 Losses from adjustments on financial assets - in foreign currency 9101X/9102X - These accounts are used for accounting of losses from adjustments on funds places, loans issued and settlements. Amounts of losses from adjustments on funds places, loans issued, and settlements are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. Group 9103 Losses from adjustments on financial liabilities - in national currency Group 9104 Losses from adjustments on financial liabilities - in foreign currency 9103X/9104X - These accounts are used for accounting of losses from adjustments on financial liabilities. Amounts of losses from adjustments on financial liabilities are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side.

CLASS 92 Extraordinary expenses Purpose: Accounts in this class are used for accounting of extraordinary expenses. Group 9201 Extraordinary expenses - in national currency Group 9202 Extraordinary expenses - in foreign currency 920X0 - These accounts are used for accounting of extraordinary expenses. Amounts of extraordinary expenses are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. CLASS 93 Profit tax expenses Purpose: Accounts in this class are used for accounting of profit tax expenses. Group 9301 Profit tax expenses- in national currency 93010 – This account is used for accounting of profit tax expenses. Amounts of profit tax expenses are recorded on the debit side. Amounts transferred to account 50130 ‘profit/loss of current year’ are recorded on the credit side. OFF-BALANCE SHEET ACCOUNTS CLASS 99 Off-balance sheet accounts Purpose: Accounts in this class are used for accounting of off-balance sheet accounts. This class includes contingent liabilities, contingent claims, memorandum accounts and off-balance sheet contra-accounts. Accounting records on off-balance sheet asset accounts are made through contra-accounts for assets, and for liability accounts through contra-accounts for liabilities. CONITNGENT CLAIMS Group 9901 Unpaid charter capital Group 9902 Underpaid portion of required reserves of credit institutions Group 9903 Contingent claims on credit lines and loans issued under loan agreements signed Group 9904 Letters of credit Group 9905 Guarantee letters received Group 9906 Contingent receivables on purchase/sale of securities Group 9907 Contingent receivables on purchase/sale of foreign currency Group 9908 Contingent receivables on derivatives Group 9909 Contingent receivables on purchase/sale of other financial instruments Group 9910 Other contingent claims 99010 (asset) – This account is used for accounting of unpaid charter capital of credit institutions. Amounts of the difference between credit institution’s charter capital and its paid portions are recorded on the debit side. Amounts of paid charter capital are recorded on the credit side.

99020 (asset) – This account is used for accounting of underpaid portion of required reserves of credit institutions until payment. Amounts of the difference between calculated and paid required reserves of the credit institution are recorded on the debit side. Paid portion of credit institution’s required reserves are recorded on the credit side. 99030/99031 (asset) - These accounts are used for accounting of contingent claims on credit lines and loans issued under loan agreements signed. Amounts of contingent claims on credit lines and loans issued under loan agreements signed are recorded on the debit side. Amounts of actually used credit lines, actually obtained loans and overdue credit agreements are recorded on the credit side. 99040 (asset) – This account is used for accounting of contingent liabilities on export letters of credit. Amounts of export letters of credit are recorded on the debit side. Actually received amounts on export letters of credit are recorded on the credit side. 99050 (asset) – This account is used for accounting of contingent liabilities on guarantees received. Amounts of guarantees received are recorded on the debit side. Funds actually received on guarantees and overdue guarantee agreements are recorded on the credit side. 9906X (asset) - These accounts are used for accounting of contingent liabilities on purchase/sale of securities of public, resident and non-resident financial sectors and other sectors. Amounts of contingent liabilities on purchase/sale of securities are recorded on the debit side. Amounts of funds actually received on contingent liabilities and of expired agreements on purchase/sale of securities are recorded on the credit side. 9907X (asset) - These accounts are used for accounting of contingent liabilities on foreign currency purchase/sale. Amounts of contingent liabilities on purchase/sale of foreign currency-based sport agreements are recorded on the debit side. Amounts of funds actually received on contingent liabilities and of expired agreements on purchase/sale of securities are recorded on the credit side. 9908X (asset) - These accounts are used for accounting of contingent liabilities of purchase/sale of forwards, options, SWAPs, futures, and other derivative financial instruments. Amounts of contingent liabilities on purchase/sale of derivatives are recorded on the debit side. Amounts of claims fulfilled under contractual terms and of expired agreements on purchase/sale of derivatives are recorded on the credit side. 9909X (asset) - These accounts are used for accounting of contingent liabilities on purchase/sale of derivatives. Amounts of contingent liabilities on purchase/sale of other financial instruments are recorded on the debit side. Amounts of actually received funds on contingent liabilities and of expired agreements on purchase/sale of other financial instruments are recorded on the credit side.

99100 (asset) – This account is used for accounting of other contingent liabilities. Amounts on other contingent liabilities are recorded on the debit side. Amounts of actually received funds on other contingent liabilities and of expired agreements are recorded on the credit side. MEMORANDUM ACCOUNTS Group 9921 Money printed not issued in circulation Group 9922 Unfit banknotes and coins to be destroyed Group 9923 Securities issued by CBA and credit institutions Group 9924 Assets placed as collateral for borrowed funds Group 9927 Payment transactions and documents Group 9928 Other documents and valuables Group 9929 Written off interest on loans with ‘non-interest-bearing’ status Group 9930 Loss debts written off Group 9931 Assets let on operational lease Group 9932 Assets let on leasing agreements Group 9933 Low-value items and publications Group 9934 Other memo accounts 9921X (asset) - These accounts are used for accounting of cash (banknotes and coins) printed not issued in circulation. Amounts of cash printed not issued into circulation credited to the treasury and withdrawn from circulation are recorded on the debit side. Amounts of cash issued to circulation, referred to accounts 99212/99220/99221 are recorded on the credit side. 99212 (asset) – This account for accounting of cash (banknotes and coins) in transit printed not issued in circulation. Amounts of cash in transit printed not issued in circulation are recorded on the debit side. Amounts of cash delivered as assigned not issued in circulation are recorded on the credit side. 9922X (asset) - These accounts are used for accounting of unfit cash (banknotes and coins) to be destroyed. Amounts received on unfit cash to be destroyed are recorded on the debit side. Amounts of unfit cash destroyed are recorded on the credit side. 99230/99231 (asset) - These accounts are used for accounting of securities issued by the CBA and credit institutions not placed and repurchased. The value of securities issued by the CBA and credit institutions not placed and repurchased is recorded on the debit side. The value of securities issued by the CBA and credit institutions, placed, repurchased, and resold and referred to accounts 99232 is recorded on the credit side. 99232 (asset) – This account is used for accounting of securities issued by the CBA and credit institutions not placed and to be destroyed. The value of securities issued by the CBA and credit institutions not placed and to be destroyed is recorded on the debit side.

The value of securities issued by the CBA and credit institutions not placed and destroyed is recorded on the credit side. 9924X (asset) - These accounts are used for accounting of precious metals, securities, movable and immovable property pledged as collateral for borrowed funds. The value of collateral pledged on borrowed funds is recorded on the debit side. The value of collateral recovered and offset with unpaid debts is recorded on the credit side. 9927X (asset) - These accounts are used for accounting of payment documents waiting for acceptance, overdue and other payment documents. Amounts credited on payment operations and documents are recorded on the debit side. Amounts debited on payment operations and documents are recorded on the credit side. 9928X (asset) - These accounts are used for accounting of other documents and valuables accepted to send for encashment, sent for encashment, accepted for expertise, in custody, in transit, prenumbered documents, payment cards and other documents and valuables. Amounts credited on other documents and valuables are recorded on the debit side. Amounts debited on other documents and valuables are recorded on the credit side. 9929X (asset) - These accounts are used for accounting of written off interest on loans to the financial sector, public authorities, loans to legal entities and individuals with ‘non-interest-bearing’ status. Amounts of written off interest on loans with ‘non-interest-bearing’ status are recorded on the debit side. Amounts refunded for interest debts written off from the balance for loans classified under the non￾interest-bearing status and referred to account number 99301 are recorded on the credit side. 9930X (asset) - These accounts are for accounting of loss loans written off on loans to the financial sector, public authorities, legal entities and individuals and other loans. Amounts of loss loans written off and credited from relevant accounts of Group 9929 are recorded on the debit side. Amounts refunded and cancelled on loss loans written off are recorded on the credit side. 99310 (asset) – This account is used for accounting of assets let for operational lease. Contractual amounts on letting assets for operational lease are recorded on the debit side. Amounts on recovered assets let for operational lease and overdue agreements are recorded on the credit side. 99320 (asset) – This account is used for accounting of assets let on leasing agreements. Contractual amounts on assets letting on leasing agreements are recorded on the debit side. Amounts on recovered assets let for operational lease and overdue agreements are recorded on the credit side. 9933X (asset) - These accounts are used for accounting of inventory and supplies, materials, spare parts, books and other publications and other small value and perishable items. Amounts credited on small value items and publications are recorded on the debit side. Amounts debited from small value items and publications are recorded on the credit side. 99390 (asset) – This account is used for accounting of other memorandum accounts. Amounts credited on other memorandum accounts are recorded on the debit side. Amounts debited on other memorandum accounts are recorded on the credit side.

OFF-BALANCE SHEET CORRESPONDENT ACCOUNT Group 9949 Off-balance sheet corresponding account for liabilities 99490 (asset) – This account is used for accounting of off-balance sheet corresponding accounts for liabilities. The balance of off-balance sheet contra account for liabilities should equal to the sum of balances of off-balance sheet liability accounts. Amounts credited to off-balance sheet liability accounts are recorded on the debit side. Amounts debited from off-balance sheet liability accounts are recorded on the credit side. COMMITMENTS Group 9951 Commitments on capital investments Group 9952 Underpaid portion of required reserves of credit institutions Group 9953 Commitments on credit lines and loans issued under loan agreements signed Group 9954 Letters of credit Group 9955 Guarantee letters issued Group 9956 Commitments on purchase/sale of securities Group 9957 Commitments on purchase/sale of foreign currency Group 9958 Commitments on derivatives Group 9959 Commitments on purchase/sale of other financial instruments Group 9960 Other commitments 99510 (liability) – This account is used for accounting of commitments on capital investments. Amounts of the funds actually transferred related to capital investments and of overdue agreements on capital investments are recorded on the debit side. Contractual amounts on capital investments are recorded on the credit side. 99520 (liability) – This account is used for recording of the unpaid portion of required reserves of credit institutions until it is paid by them. Paid portion of required reserves of credit institutions are recorded on the debit side. Amounts of the difference between the calculated and actually paid portion of credit institution's required reserves are recorded on the credit side. 9953X (liability) - These accounts are used for recording of credit lines and loan commitments allocated based on signed loan agreements. Actually used credit lines, disbursed loans, and overdue loan agreements are recorded on the debit side. Amounts of credit lines and loan commitments allocated based on signed loan agreements are recorded on the credit side. 99540 (liability) – This account is used for accounting of commitments on export letters of credit. Amounts actually transferred on export letters of credit are recorded on the debit side. Amounts of export letters of credit are recorded on the credit side. 99550 (liability) – This account is used for accounting of guarantees issued. Amounts of actually transferred funds under issued guarantees and overdue guarantee agreements are recorded on the debit side. Amounts of guarantees issued are recorded on the credit side.

9956X (liability) - These accounts are used for accounting of commitments on purchase/sale of securities of the public, resident and non-resident financial sectors and other sectors. Amounts of actually transferred funds under commitments and overdue agreements for the purchase/sale of securities are recorded on the debit side. Amounts of commitments on purchase/sale of securities are recorded on the credit side. 9957X (liability) - These accounts are used for accounting of commitments on purchase/sale of foreign currency. Amounts of actually transferred funds under commitments and overdue agreements for the purchase/sale of foreign currency are recorded on the debit side. Amounts of commitments on purchase/sale of foreign currency based on spot agreements are recorded on the credit side. 9958X (liability) - These accounts are used for accounting of forwards, options, SWAPs, futures, and other derivative financial instruments. Amounts of liabilities fulfilled under contractual terms and overdue agreements for purchase/sale of derivative financial instruments are recorded on the debit side Amounts of commitments on purchase/sale of derivatives are recorded on the credit side. 9959X (asset) - These accounts are used for accounting of commitments on purchase/sale of other financial instruments. Amounts of actually transferred funds under commitments and overdue agreements for purchase/sale of other financial instruments are recorded on the debit side. Amounts of commitments on purchase/sale of other financial instruments are recorded on the credit side. 99600 (liability) – This account is used for accounting of other commitments. Amounts of actually transferred funds under other commitments and overdue agreements are recorded on the debit side. Amounts of other commitments are recorded on the credit side. MEMORANDUM ACCOUNTS Group 9973 Securities issued by other organizations Group 9974 Assets accepted as collateral for loans and advances issued Group 9975 Precious metals in custody Group 9981 Assets taken on operational lease Group 9982 Assets taken on leasing agreements Group 9989 Other memorandum accounts 99730/99731 (liability) - These accounts are used for accounting of securities issued by other organizations held for resale and in custody. Value of securities issued by other organizations held for resale, which have been paid out and returned is recorded on the debit side. Value of securities issued by other organizations held for resale and in custody is recorded on the credit side. 99732 (liability) – This account is used for accounting of securities issued by other organizations to be destroyed. Value of securities issued by other organizations destroyed is recorded on the debit side. Value of securities issued by other organizations to be destroyed is recorded on the credit side.

9974X (liability) - These accounts are used for accounting of precious metals, securities, movable and immovable property, and other collateral accepted as collateral for loans and advances issued. Value of collateral recovered and offset with unpaid debts is recorded on the debit side. Value of assets accepted as collateral for loans and advances issued is recorded on the credit side. 99750/99751 (liability) - These accounts are used for accounting of gold and other precious metals in custody. Value of precious metals recovered in custody is recorded on the debit side. Value of precious metals in custody is recorded on the credit side. 99752 (liability) – This account is used for accounting of gold and other precious metals in transit in custody. Value of precious metals delivered as assigned in custody is recorded on the debit side. Value of precious metals in transit in custody is recorded on the credit side. 99810 (liability) – This account is used for accounting of assets taken on operational lease. Amounts on recovered assets taken on operational lease and on overdue agreements are recorded on the debit side. Contractual amounts on assets taken on operational lease are recorded on the credit side. 99820 (liability) – This account is used for accounting of assets taken on leasing agreements. Assets recovered taken on leasing agreements and amounts on overdue agreements are recorded on the debit side. Contractual amounts on assets taken on leasing agreements are recorded on the credit side. 99890 (liability) – This account is used for accounting of other memorandum accounts. Amounts debited on other memorandum accounts are recorded on the debit side. Amounts credited on other memorandum accounts are recorded on the credit side OFF-BALANCE SHEET ACCOUNTS Group 9999 Off-balance sheet correspondent account for assets 99990 (liability) – This account is used for accounting of off-balance sheet contra accounts for assets. The balance of off-balance sheet contra account for assets should equal to the sum of balances of off-balance sheet asset accounts. Amounts debited from off-balance sheet asset accounts are recorded on the debit side. Amounts credited to off-balance sheet accounts are recorded on the credit side.