Procedure for Preparation and Submission of Financial Reports by Credit Organizations

The Procedure for Preparation and Submission of Financial Reports by Credit Organizations (hereinafter - the Procedure) is developed in accordance with Article 42 of the Law of the Republic of Tajikistan "On the National Bank of Tajikistan" and establishes the procedure for compiling, deadlines for submission of reports, filling out forms of financial reporting, and the structure of its tables for credit organizations.

GENERAL PROVISIONS
The analysis of the financial activity of a credit organization reflects the implementation in the established order of the main goals and tasks of regulation, supervision, and full-fledged economic activity of the credit organization to maintain the stability of the banking system and protect the interests of depositors and creditors.
The analysis of the activity of a credit organization in the established order reflects the impact of the decisions of the management of the credit organization on liquidity, profitability, asset quality, and capital adequacy.
Submission of financial reporting (hereinafter - the report) to the National Bank of Tajikistan by credit organizations is mandatory.
The report is prepared based on accounting data and cannot serve as the basis for tax calculations with the budget.
Submission of the report by microcredit organizations and microcredit funds is provided for in accordance with paragraph 7 of this Procedure.
CONTENT AND DATES OF SUBMISSION OF THE REPORT
The report submitted by banks, non-bank credit organizations, and micro-deposit organizations must include the following:

title page (decadal, monthly, quarterly, annual, corrected);
information on the supervisory board, executive body, and heads of corresponding structural subdivisions of the credit organization (annual);
general information about the credit organization (monthly, annual);
Table 01.01. Assets (decadal, monthly, annual);
Table 01.02. Liabilities (decadal, monthly, annual);
Registered
Ministry of Justice of the Republic of Tajikistan under No. 1210 dated "28" January 2023 Approved By Resolution of the Board of the National Bank of Tajikistan under No. 148 dated "22" December 2022 ба қайд гирифта шудааст
Table 01.03. Capital (decadal, monthly, annual);
Table 01.04. Off-balance sheet accounts (decadal, monthly, annual);
Table 01.05. Breakdown of other assets and liabilities (decadal, monthly, annual);
Table 02.01. Income Statement (monthly, annual);
Table 03.01. Changes in Capital (monthly, annual);
Table 04.01. Securities and Investments (monthly, annual);
Table 05.01. Overdue Assets in National Currency (monthly, annual);
Table 05.02. Overdue Assets in Foreign Currency (monthly, annual);
Table 06.01. Risk-based Asset Classification in National Currency (monthly, annual);
Table 06.02. Risk-based Asset Classification in Foreign Currency (monthly, annual);
Table 07.01. Write-off, Restoration of Financial Assets and Balance of Off-system Assets (monthly, annual);
Table 08.01. Credit Obligations of Large Borrowers (monthly, annual);
Table 09.01. Credit Obligations of Persons Related to the Credit Organization (monthly, annual);
Table 11.02. Grouping of Deposits by Economic Sectors (monthly, annual);
Tables 12.01. and 12.02. Interest Rate Spread Analysis between Assets and Liabilities (decadal, monthly, annual);
Tables 12.03. and 12.04. Maturity Balances (decadal, monthly, annual);
Table 13.07. Classification of Deposits by Amount and Number of Accounts (monthly, annual);
Table 14.01. Prudential Normatives (monthly, annual);
Tables 15.01., 15.02., 15.03. and 15.04. Report on the Determination of Risk-Weighted Assets (monthly, annual);
Table 15.05. Report on the Determination of Regulatory Capital (monthly, annual);
Table 16.01. Average Monthly Indicators (monthly, annual);
Table 17.01. Additional Information (monthly, annual);
Table 19.01. Foreign Currency Position (monthly, annual);
Table 20.01. Microcredits by Economic Sectors in National Currency (monthly, annual);
Table 20.02. Microcredits by Economic Sectors in Foreign Currency (monthly, annual);
Table 21.01. Correspondent Accounts, Credits, and Interbank Placements in Credit Financial Organizations (monthly, annual);
Table 21.02. Correspondent Accounts, Credits, and Interbank Placements Attracted from Credit Financial Organizations (monthly, annual);
Table 22.01. Credit Portfolio by Economic Sectors in National Currency (monthly, annual);
Table 22.02. Credit Portfolio by Economic Sectors in Foreign Currency (monthly, annual);
Table 23.01. Movements of Non-performing Loans and Special Fund for Them (monthly, annual);
Table 25.01. Collateral Accepted onto the Balance Sheet and Their Movements (monthly, annual);
Table 25.02. Off-balance Sheet Collateral (monthly, annual).

The report submitted by microcredit organizations and microcredit funds must include the following:

title page (quarterly);
information on the supervisory board, executive body, and heads of corresponding structural subdivisions of the credit organization (quarterly);
general information about the credit organization (quarterly);
Table 01.01. Assets (quarterly);
Table 01.02. Liabilities (quarterly);
Table 01.03. Capital (quarterly);
Table 01.04. Off-balance sheet accounts (quarterly);
Table 01.05. Breakdown of other assets and liabilities (quarterly);
Table 02.01. Income Statement (quarterly);
Table 03.01. Changes in Capital (quarterly);
Table 05.01. Overdue Assets in National Currency (quarterly);
Table 05.02. Overdue Assets in Foreign Currency (quarterly);
Table 06.01. Risk-based Asset Classification in National Currency (quarterly);
Table 06.02. Risk-based Asset Classification in Foreign Currency (quarterly);
Table 17.01. Additional Information (quarterly);
Table 20.01. Microcredits by Economic Sectors in National Currency (quarterly);
Table 20.02. Microcredits by Economic Sectors in Foreign Currency (quarterly);
Table 21.01. Correspondent Accounts, Credits, and Interbank Placements in Credit Financial Organizations (quarterly);
Table 21.02. Correspondent Accounts, Credits, and Interbank Placements Attracted from Credit Financial Organizations (quarterly).

PROCEDURE FOR FILLING OUT FORMS
OF FINANCIAL REPORTS OF A CREDIT ORGANIZATION
The Title Page (Appendix No. 1 to this Procedure) must include the following information:

name of the credit organization in capital letters;
date and outgoing registration number;
reporting date;
reporting period – decadal, monthly, quarterly, annual, and corrected;
full name (Surname, First Name, Patronymic) of the employee responsible for the preparation and submission of the report, approval, and signing of the report prepared by him;
Approval of the report by responsible persons of the credit organization (Full Name and Signature):

Chairman of the Supervisory Board of the credit organization;
Member of the Supervisory Board of the credit organization, who is a member of the Audit Committee;
Chairman of the Board/Chairman;
Chief Accountant;
Deputy Chairman/Chairman of the Board or Member of the Board.
Note to sub-item 6) of item 8:
The employee signing the report and its appendices bears responsibility for the accuracy of information about the financial position of the credit organization. The decadal, monthly, quarterly, annual, and corrected report must be approved by the Chairman of the Board or Chairman, Chief Accountant, and Deputy Chairman or Member of the Board exercising control over the preparation of the report. The annual report must be approved by the Chairman of the Supervisory Board of the credit organization, a member of the Supervisory Board who is a member of the Audit Committee, the Chairman of the Board or Chairman, Chief Accountant, and Deputy Chairman or Member of the Board exercising control over the preparation of the report. If any problems arise during the preparation of the report, the responsible employee of the credit organization must contact the employee of the Banking Supervision Department who is the supervisor of this credit organization.

Information on the composition of the supervisory board, executive body, and corresponding heads of structural subdivisions of the credit organization (Appendix No. 2 to this Procedure) must be submitted once a year together with the annual report or in case of changes:

information on the composition of the supervisory board of the credit organization must include:

full name;
place of work;
position;
work phone number;

information on the composition of the Board must include:

full name;
position;
work phone number;

information on the corresponding heads of structural subdivisions of the credit organization must include the following:

full name;
position;
work phone number.

General information about the credit organization must include the following information (Appendix No. 3 to this Procedure):

name:

full name of the reporting credit organization;
full name of the credit organization with which the credit organization conducts its activities abroad;

address:

name of the city/district where the head office of the credit organization is located;
name of the street and building number;
postal index;

official communication means:

official phone number;
official fax number;
official electronic mail address;

name of the organization that audited the credit organization;
authorized capital of the credit organization:

size of the declared authorized capital;
size of the actually paid authorized capital;

nominal size of sold shares (ordinary and preferred), their quantity, and total cost of each nominal value, as well as the total quantity of all shares and their total cost, must be presented in a table.

STRUCTURE OF REPORTING TABLES
Tables 01.01.–01.05. Balance Sheet of the Credit Organization must include the most important directions of financial activity of the credit organization.
The Balance Sheet consists of 4 columns:

identification number of the row (No.);
name of the row indicator;
balance of the total sum of the row;
balance sheet rows in foreign currency equivalent in somoni.

The sum of all indicators must be indicated in somoni.
Breakdown of the following balance sheet and off-balance sheet accounts (in case of exceeding 60,000 somoni) must be submitted by the credit organization in electronic format together with the financial report on a monthly basis:

balance sheet line "Other Assets" (line 01.01.320, including line 01.05.065);
balance sheet line "Other Liabilities" (line 01.02.155, including line 01.05.130);
off-balance sheet line "Guarantees";
off-balance sheet line "Letters of Credit";
off-balance sheet line "Unused Credit Lines";
off-balance sheet line "Forward Operations";
off-balance sheet line "Swap Operations".

Table 01.01. Assets (Appendix No. 4 to this Procedure) must include the following information:

cash and other cash documents – on this line, cash in hand, including banknotes and circulating coins, money in ATMs, money in transit, monetary assets payable by types of currency, and other cash documents must be reflected;
gold in ingots – on this line, the real price of gold in ingots must be reflected;
receivable from the National Bank of Tajikistan – on this line, correspondent accounts, mandatory reserve accounts in the National Bank of Tajikistan, and other accounts that may be placed by the credit organization in the National Bank of Tajikistan must be reflected;
receivable from banks and non-bank credit organizations – on this line, balances on correspondent accounts, term placements, loans, and subordinated loans issued to other banks and non-bank credit organizations located within and outside the territory of the Republic of Tajikistan must be reflected, net of the corresponding fund for coverage of possible losses (hereinafter - FCPPL). The FCPPL for these assets in the report is of an informational nature;
purchase and resale of securities based on a REPO agreement – on this line, securities acquired by the credit organization with the obligation to resell them within a certain period at a certain price must be reflected;
securities – on this line, the book value of securities of the National Bank of Tajikistan, the credit organization, the state, and other securities, as well as the portfolio of securities for trading and sale (both debt securities and shares), net of discount and FCPPL for securities, must be reflected. The discount and FCPPL for such assets in the report are of an informational nature, are not included in the cost of securities, and do not affect the aggregate net assets;
acceptances receivable – on this line, balances of acceptances received from banks located within and outside the territory of the Republic of Tajikistan must be reflected;
loans, financial leasing, and overdraft – on these lines, loans, financial leasing, and overdrafts, net of discount and corresponding FCPPL for loans, financial leasing, and overdrafts, must be reflected. This part must include loans and overdrafts by sectors, such as state, commercial, small and medium-sized enterprises, agriculture, individuals, and others. Financial leasing is indicated separately. The discount and FCPPL for such assets in the report are of an informational nature and are not included in the cost of loans, financial leasing, and overdrafts, and do not affect the aggregate net assets;
investments – on this line, the amounts of investments and debt securities held to maturity, net of discount and corresponding FCPPL for them, must be reflected. This part must also include securities purchased from the National Bank of Tajikistan, credit organizations, non-bank credit organizations, and other investments. The discount and FCPPL for such assets in the report are of an informational nature and are not included in the cost of investments, and do not affect the aggregate net assets;
fixed assets – on this line, the cost of land or land plots, buildings, and other structures of the credit organization or furniture and equipment leased by the credit organization, including vehicles, as well as the cost of materials, works, and other capital expenditures related to construction, net of accumulated depreciation on fixed assets, must be reflected. This part must include lands and buildings where the credit organization operates, construction in progress, buildings leased out, other assets for resale, other tangible fixed assets, and intangible assets. Depreciation in the report is of an informational nature and is not included in the cost of fixed assets and does not affect the aggregate net assets;
other assets - total – on this line, the amounts of assets not specified in the balance sheet lines, net of corresponding FCPPL, must be reflected. This part must include the receivable part from credit financial organizations, money transfers, receivable from the head office of the bank/branch, financial instruments, revaluation of forward and swap operations, foreign currency operations (spot), accrued interest receivable, and other assets;
deferred assets for income tax – on this line, the amount of assets deferred for income tax must be reflected;
assets - total – on this line, the sum of net assets must be reflected.

Table 01.02. Liabilities (Appendix No. 5 to this Procedure) must include the following information:

payable to the National Bank of Tajikistan – on this line, the total amount of liabilities of credit organizations to the National Bank of Tajikistan must be reflected;
payable to banks and other non-bank credit organizations – on this line, balances on correspondent accounts of other banks, term placements, attracted interbank credits from banks and non-bank credit organizations located within and outside the territory of the Republic of Tajikistan must be reflected;
sale and repurchase of securities based on a REPO agreement – on this line, securities sold by the credit organization with the obligation to repurchase them within a certain period at a certain price must be reflected;
acceptances payable – on this line, the balance of acceptances payable to credit organizations located within and outside the territory of the Republic of Tajikistan must be reflected;
deposits – on this line, the total amount of demand deposits, savings and term deposits, deposits of budgetary structures, which were deposited by individuals and legal entities in the credit organization, must be reflected;
demand deposits – on this line, the total amount of demand deposits invested by individuals and legal entities in the credit organization must be reflected;
savings deposits – on this line, the total amount of savings deposits invested by individuals and legal entities, including non-financial, production, and commercial enterprises, in the credit organization must be reflected;
term deposits – on this line, the total amount of term deposits invested by individuals and legal entities, including non-financial, production, and commercial enterprises, in the credit organization must be reflected;
deposits of state structures – on this line, the total amount of funds invested in deposit accounts of state institutions must be reflected;
Debt securities issued by the credit organization – on this line, the total amount of debt securities issued by the credit organization must be reflected;
subordinated loans – on this line, the debt obligations of the credit organization for subordinated loans, which are not included in the capital, as established qualified subordinated credit, must be reflected;
other liabilities - total – on this line, the sum of other liabilities not reflected in previous lines should be reflected. This section includes the following: credit funds in the process of payment (including, payable to credit financial organizations, money transfers, and payable to the head office/branches), financial instruments, revaluation of forward and swap operations, foreign currency operations (spot), accrued interest payable, and other liabilities;
general reserve for performing assets – on this line, the balance of the general fund, which is formed for assets of the standard and under supervision groups (performing assets), must be reflected;
liabilities - total – on this line, the aggregate liabilities must be reflected.

Table 01.03. Capital (Appendix No. 6 to this Procedure) must include the following information:

equity – on this line, the capital paid by shareholders must be reflected:
ordinary shares – paid;
preferred shares – paid;
capital surplus – on this line, the difference between the nominal value of own shares and the market value at which they were acquired by shareholders, as well as additional funds contributed to the capital by shareholders (participants), but related to this operation, the founding documents are not yet registered, must be reflected;
undistributed profit/losses of previous years – on this line, the residual amount of profit of previous years after the distribution of dividends among shareholders and mandatory allocation of a share to reserves or losses of previous years must be reflected. In addition, a part of the amount of revaluation of the increase in the value of property, which is annually charged from balance sheet account 31503 "Reserve for Revaluation of Fixed Assets", is reflected here;
profit/loss of the previous year – on this line, the amount of profit or loss of the previous year, retained by the credit organization until the distribution of dividends among shareholders and mandatory allocation of a share to reserves, must be reflected;
profit/loss of the current year – on this line, the amount of profit or loss during the current year must be reflected;
reserve for future banking operations – on this line, the amount of reserves allocated from profit for future operations of the credit organization, such as expansion of the credit organization's activities and acquisition of fixed assets, must be reflected;
insurance reserve – on this line, the amount of reserves allocated from last year's profit to cover insurance requirements must be reflected;
contingency reserve – on this line, the amount of the reserve allocated from last year's profit to cover contingencies must be reflected;
general reserve (reserve from profit) – on this line, the sum of general reserves, which was formed for standard loans of previous years (2% and 3% of standard loans), from profit, must be reflected;
additional capital reserves – on this line, the total amount of reserves for revaluation of fixed assets, revaluation of securities, other capital reserves, and qualified subordinated credit must be reflected;
fixed asset revaluation reserve – on this line, the amount of reserves produced as a result of the revaluation of fixed assets must be reflected;
general reserve for performing assets – on this line, the excess difference of the fund according to supervisory requirements and international financial reporting standards for performing assets, which is transferred from account 30315 "General Reserve from Profit" or accounts 30305 "Undistributed Profit" and 30307 "Profit of Previous Year", must be reflected;
special reserve for non-performing assets – on this line, the excess difference of the fund according to supervisory requirements and international financial reporting standards for non-performing assets, which is transferred from account 30315

"General Reserve from Profit" or accounts 30305 "Undistributed Profit" and 30307 "Profit of Previous Year", must be reflected;
16) securities revaluation reserve – on this line, the amount of reserves produced as a result of the revaluation of securities must be reflected;
17) other capital reserves – on this line, other reserves that were not reflected in the above lines must be reflected;
18) qualified subordinated loans – on this line, all qualified subordinated loans must be reflected;
19) capital - total – on this line, the balance of balance sheet capital must be reflected;
20) capital and liabilities - total – on this line, the total balance of all liabilities and capital must be reflected.

Table 01.04. Off-balance sheet accounts (Appendix No. 7 to this Procedure) must include the following information:

received – on this line, the total amount of guarantees, letters of credit, standby agreements, and bills received by the credit organization must be reflected;
guarantees – on this line, guarantees received by the credit organization must be reflected;
letters of credit – on this line, letters of credit must be reflected
standby agreements – on this line, standby agreements received by the credit organization must be reflected;
bills – on this line, bills received by the credit organization must be reflected;
unused credit lines – on this line, the amount of unused credit lines granted by the credit organization must be reflected;
forward operations – on this line, the amount of forward operations concluded by the credit organization must be reflected;
swap operations – on this line, the amount of swap operations concluded by the credit organization must be reflected;
other off-balance sheet items – on this line, other off-balance sheet items not reflected in the above lines must be reflected.

Table 01.05. Breakdown of Other Assets and Liabilities (Appendix No. 8 to this Procedure) must include the following information:

other assets – on this line, the breakdown of other assets not specified in the main balance sheet lines must be reflected;
other liabilities – on this line, the breakdown of other liabilities not specified in the main balance sheet lines must be reflected.

Table 02.01. Income Statement (Appendix No. 9 to this Procedure) must include the following information:

interest income – on this line, the total amount of interest income received by the credit organization must be reflected;
interest expenses – on this line, the total amount of interest expenses incurred by the credit organization must be reflected;
net interest income – on this line, the difference between interest income and interest expenses must be reflected;
fee and commission income – on this line, the total amount of fee and commission income received by the credit organization must be reflected;
fee and commission expenses – on this line, the total amount of fee and commission expenses incurred by the credit organization must be reflected;
net fee and commission income – on this line, the difference between fee and commission income and fee and commission expenses must be reflected;
net trading income – on this line, the net income from trading activities must be reflected;
other operating income – on this line, other operating income not reflected in the above lines must be reflected;
other operating expenses – on this line, other operating expenses not reflected in the above lines must be reflected;
net operating income – on this line, the net operating income must be reflected;
provisions for credit losses – on this line, the provisions for credit losses must be reflected;
profit/loss before tax – on this line, the profit or loss before tax must be reflected;
income tax – on this line, the income tax must be reflected;
net profit/loss – on this line, the net profit or loss must be reflected.

Table 03.01. Changes in Capital (Appendix No. 10 to this Procedure) must include the following information:

balance at the beginning of the period – on this line, the balance of capital at the beginning of the period must be reflected;
profit/loss for the period – on this line, the profit or loss for the period must be reflected;
dividends paid – on this line, the dividends paid must be reflected;
other changes in capital – on this line, other changes in capital must be reflected;
balance at the end of the period – on this line, the balance of capital at the end of the period must be reflected.

Table 04.01. Securities and Investments (Appendix No. 11 to this Procedure) must include the following information:

securities of the National Bank of Tajikistan – on this line, the value of securities of the National Bank of Tajikistan must be reflected;
securities of the state – on this line, the value of state securities must be reflected;
securities of credit organizations – on this line, the value of securities of credit organizations must be reflected;
other securities – on this line, the value of other securities must be reflected;
total securities – on this line, the total value of securities must be reflected.

Table 05.01. Overdue Assets in National Currency (Appendix No. 12 to this Procedure) must include the following information:

overdue assets up to 30 days – on this line, the amount of overdue assets up to 30 days must be reflected;
overdue assets from 31 to 90 days – on this line, the amount of overdue assets from 31 to 90 days must be reflected;
overdue assets from 91 to 180 days – on this line, the amount of overdue assets from 91 to 180 days must be reflected;
overdue assets from 181 to 365 days – on this line, the amount of overdue assets from 181 to 365 days must be reflected;
overdue assets over 365 days – on this line, the amount of overdue assets over 365 days must be reflected;
total overdue assets – on this line, the total amount of overdue assets must be reflected.

Table 05.02. Overdue Assets in Foreign Currency (Appendix No. 13 to this Procedure) must include the following information:

overdue assets up to 30 days – on this line, the amount of overdue assets up to 30 days must be reflected;
overdue assets from 31 to 90 days – on this line, the amount of overdue assets from 31 to 90 days must be reflected;
overdue assets from 91 to 180 days – on this line, the amount of overdue assets from 91 to 180 days must be reflected;
overdue assets from 181 to 365 days – on this line, the amount of overdue assets from 181 to 365 days must be reflected;
overdue assets over 365 days – on this line, the amount of overdue assets over 365 days must be reflected;
total overdue assets – on this line, the total amount of overdue assets must be reflected.

Table 06.01. Risk-based Asset Classification in National Currency (Appendix No. 14 to this Procedure) must include the following information:

standard assets – on this line, the amount of standard assets must be reflected;
assets under supervision – on this line, the amount of assets under supervision must be reflected;
non-performing assets – on this line, the amount of non-performing assets must be reflected;
total assets – on this line, the total amount of assets must be reflected.

Table 06.02. Risk-based Asset Classification in Foreign Currency (Appendix No. 15 to this Procedure) must include the following information:

standard assets – on this line, the amount of standard assets must be reflected;
assets under supervision – on this line, the amount of assets under supervision must be reflected;
non-performing assets – on this line, the amount of non-performing assets must be reflected;
total assets – on this line, the total amount of assets must be reflected.

Table 07.01. Write-off, Restoration of Financial Assets and Balance of Off-system Assets (Appendix No. 16 to this Procedure) must include the following information:

write-off of financial assets – on this line, the amount of write-off of financial assets must be reflected;
restoration of financial assets – on this line, the amount of restoration of financial assets must be reflected;
balance of off-system assets – on this line, the balance of off-system assets must be reflected.

Table 08.01. Credit Obligations of Large Borrowers (Appendix No. 17 to this Procedure) must include the following information:

large borrowers – on this line, the credit obligations of large borrowers must be reflected;
total credit obligations of large borrowers – on this line, the total credit obligations of large borrowers must be reflected.

Table 09.01. Credit Obligations of Persons Related to the Credit Organization (Appendix No. 18 to this Procedure) must include the following information:

related parties – on this line, the credit obligations of related parties must be reflected;
total credit obligations of related parties – on this line, the total credit obligations of related parties must be reflected.

Table 11.02. Grouping of Deposits by Economic Sectors (Appendix No. 19 to this Procedure) must include the following information:

agriculture – on this line, the amount of deposits in the agriculture sector must be reflected;
industry – on this line, the amount of deposits in the industry sector must be reflected;
construction – on this line, the amount of deposits in the construction sector must be reflected;
trade – on this line, the amount of deposits in the trade sector must be reflected;
transport – on this line, the amount of deposits in the transport sector must be reflected;
other sectors – on this line, the amount of deposits in other sectors must be reflected;
total deposits – on this line, the total amount of deposits must be reflected.

Tables 12.01. and 12.02. Interest Rate Spread Analysis between Assets and Liabilities (Appendix No. 20 to this Procedure) must include the following information:

interest rate spread for assets – on this line, the interest rate spread for assets must be reflected;
interest rate spread for liabilities – on this line, the interest rate spread for liabilities must be reflected;
net interest rate spread – on this line, the net interest rate spread must be reflected.

Tables 12.03. and 12.04. Maturity Balances (Appendix No. 21 to this Procedure) must include the following information:

maturity balances for assets – on this line, the maturity balances for assets must be reflected;
maturity balances for liabilities – on this line, the maturity balances for liabilities must be reflected;
net maturity balance – on this line, the net maturity balance must be reflected.

Table 13.07. Classification of Deposits by Amount and Number of Accounts (Appendix No. 22 to this Procedure) must include the following information:

deposits up to 10,000 somoni – on this line, the amount of deposits up to 10,000 somoni must be reflected;
deposits from 10,001 to 50,000 somoni – on this line, the amount of deposits from 10,001 to 50,000 somoni must be reflected;
deposits from 50,001 to 100,000 somoni – on this line, the amount of deposits from 50,001 to 100,000 somoni must be reflected;
deposits over 100,000 somoni – on this line, the amount of deposits over 100,000 somoni must be reflected;
total deposits – on this line, the total amount of deposits must be reflected.

Table 14.01. Prudential Normatives (Appendix No. 23 to this Procedure) must include the following information:

capital adequacy ratio – on this line, the capital adequacy ratio must be reflected;
liquidity ratio – on this line, the liquidity ratio must be reflected;
large exposure ratio – on this line, the large exposure ratio must be reflected;
total prudential normatives – on this line, the total prudential normatives must be reflected.

Tables 15.01., 15.02., 15.03. and 15.04. Report on the Determination of Risk-Weighted Assets (Appendix No. 24 to this Procedure) must include the following information:

risk-weighted assets for credit risk – on this line, the risk-weighted assets for credit risk must be reflected;
risk-weighted assets for market risk – on this line, the risk-weighted assets for market risk must be reflected;
risk-weighted assets for operational risk – on this line, the risk-weighted assets for operational risk must be reflected;
total risk-weighted assets – on this line, the total risk-weighted assets must be reflected.

Table 15.05. Report on the Determination of Regulatory Capital (Appendix No. 25 to this Procedure) must include the following information:

tier 1 capital – on this line, the tier 1 capital must be reflected;
tier 2 capital – on this line, the tier 2 capital must be reflected;
total regulatory capital – on this line, the total regulatory capital must be reflected.

Table 16.01. Average Monthly Indicators (Appendix No. 26 to this Procedure) must include the following information:

average monthly assets – on this line, the average monthly assets must be reflected;
average monthly liabilities – on this line, the average monthly liabilities must be reflected;
average monthly capital – on this line, the average monthly capital must be reflected.

Table 17.01. Additional Information (Appendix No. 27 to this Procedure) must include the following information:

number of employees – on this line, the number of employees must be reflected;
number of branches – on this line, the number of branches must be reflected;
number of ATMs – on this line, the number of ATMs must be reflected;
other additional information – on this line, other additional information must be reflected.

Table 19.01. Foreign Currency Position (Appendix No. 28 to this Procedure) must include the following information:

long position – on this line, the long position must be reflected;
short position – on this line, the short position must be reflected;
net position – on this line, the net position must be reflected.

Table 20.01. Microcredits by Economic Sectors in National Currency (Appendix No. 29 to this Procedure) must include the following information:

agriculture – on this line, the amount of microcredits in the agriculture sector must be reflected;
industry – on this line, the amount of microcredits in the industry sector must be reflected;
construction – on this line, the amount of microcredits in the construction sector must be reflected;
trade – on this line, the amount of microcredits in the trade sector must be reflected;
transport – on this line, the amount of microcredits in the transport sector must be reflected;
other sectors – on this line, the amount of microcredits in other sectors must be reflected;
total microcredits – on this line, the total amount of microcredits must be reflected.

Table 20.02. Microcredits by Economic Sectors in Foreign Currency (Appendix No. 30 to this Procedure) must include the following information:

agriculture – on this line, the amount of microcredits in the agriculture sector must be reflected;
industry – on this line, the amount of microcredits in the industry sector must be reflected;
construction – on this line, the amount of microcredits in the construction sector must be reflected;
trade – on this line, the amount of microcredits in the trade sector must be reflected;
transport – on this line, the amount of microcredits in the transport sector must be reflected;
other sectors – on this line, the amount of microcredits in other sectors must be reflected;
total microcredits – on this line, the total amount of microcredits must be reflected.

Table 21.01. Correspondent Accounts, Credits, and Interbank Placements in Credit Financial Organizations (Appendix No. 31 to this Procedure) must include the following information:

correspondent accounts – on this line, the amount of correspondent accounts must be reflected;
credits – on this line, the amount of credits must be reflected;
interbank placements – on this line, the amount of interbank placements must be reflected;
total – on this line, the total amount must be reflected.

Table 21.02. Correspondent Accounts, Credits, and Interbank Placements Attracted from Credit Financial Organizations (Appendix No. 32 to this Procedure) must include the following information:

correspondent accounts – on this line, the amount of correspondent accounts must be reflected;
credits – on this line, the amount of credits must be reflected;
interbank placements – on this line, the amount of interbank placements must be reflected;
total – on this line, the total amount must be reflected.

Table 22.01. Credit Portfolio by Economic Sectors in National Currency (Appendix No. 33 to this Procedure) must include the following information:

agriculture – on this line, the amount of credit portfolio in the agriculture sector must be reflected;
industry – on this line, the amount of credit portfolio in the industry sector must be reflected;
construction – on this line, the amount of credit portfolio in the construction sector must be reflected;
trade – on this line, the amount of credit portfolio in the trade sector must be reflected;
transport – on this line, the amount of credit portfolio in the transport sector must be reflected;
other sectors – on this line, the amount of credit portfolio in other sectors must be reflected;
total credit portfolio – on this line, the total amount of credit portfolio must be reflected.

Table 22.02. Credit Portfolio by Economic Sectors in Foreign Currency (Appendix No. 34 to this Procedure) must include the following information:

agriculture – on this line, the amount of credit portfolio in the agriculture sector must be reflected;
industry – on this line, the amount of credit portfolio in the industry sector must be reflected;
construction – on this line, the amount of credit portfolio in the construction sector must be reflected;
trade – on this line, the amount of credit portfolio in the trade sector must be reflected;
transport – on this line, the amount of credit portfolio in the transport sector must be reflected;
other sectors – on this line, the amount of credit portfolio in other sectors must be reflected;
total credit portfolio – on this line, the total amount of credit portfolio must be reflected.

Table 23.01. Movements of Non-performing Loans and Special Fund for Them (Appendix No. 35 to this Procedure) must include the following information:

non-performing loans at the beginning of the period – on this line, the non-performing loans at the beginning of the period must be reflected;
new non-performing loans – on this line, the new non-performing loans must be reflected;
recovered non-performing loans – on this line, the recovered non-performing loans must be reflected;
written-off non-performing loans – on this line, the written-off non-performing loans must be reflected;
non-performing loans at the end of the period – on this line, the non-performing loans at the end of the period must be reflected;
special fund for non-performing loans at the beginning of the period – on this line, the special fund for non-performing loans at the beginning of the period must be reflected;
provisions for non-performing loans – on this line, the provisions for non-performing loans must be reflected;
special fund for non-performing loans at the end of the period – on this line, the special fund for non-performing loans at the end of the period must be reflected.

Table 25.01. Collateral Accepted onto the Balance Sheet and Their Movements (Appendix No. 36 to this Procedure) must include the following information:

collateral at the beginning of the period – on this line, the collateral at the beginning of the period must be reflected;
new collateral – on this line, the new collateral must be reflected;
released collateral – on this line, the released collateral must be reflected;
collateral at the end of the period – on this line, the collateral at the end of the period must be reflected.

Table 25.02. Off-balance Sheet Collateral (Appendix No. 37 to this Procedure) must include the following information:

off-balance sheet collateral at the beginning of the period – on this line, the off-balance sheet collateral at the beginning of the period must be reflected;
new off-balance sheet collateral – on this line, the new off-balance sheet collateral must be reflected;
released off-balance sheet collateral – on this line, the released off-balance sheet collateral must be reflected;
off-balance sheet collateral at the end of the period – on this line, the off-balance sheet collateral at the end of the period must be reflected.

Procedure for Preparation and Submission of Financial Reports by Credit Organizations

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