Methodological Guidelines for Filling Out Regulatory Banking Reporting

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Creation date: 2026-02-26

APPROVED

by the Resolution of the Supervisory Committee of the NBKR

No. 22/2 dated 29.04.2025

METHODOLOGICAL GUIDELINES

FOR FILLING OUT REGULATORY BANKING REPORTING

(In the edition of the Resolution of the Supervisory Committee of the National Bank of the Kyrgyz Republic dated July 22, 2025 No. 37/1, dated January 23, 2026 No. 02/2)

«Table of Contents

CHAPTER 1. GENERAL PROVISIONS

CHAPTER 2. REGULATORY BANKING REPORTING

Section 1. Report on the Financial Position and Off-Balance Sheet Obligations of the Bank

Subsections 1.1.1. Assets and 1.1.2 Assets in accordance with IFRS

Subsections 1.2.1 Liabilities and 1.2.2 Liabilities in accordance with IFRS

Subsections 1.3.1 Capital and 1.3.2 Capital in accordance with IFRS

Subsections 1.4.1 Off-Balance Sheet Obligations and 1.4.2 Off-Balance Sheet Obligations in accordance with IFRS

Subsections 1.5.1 Off-System Accounting and 1.5.2 Off-System Accounting in accordance with IFRS

Section 2. REPORT ON THE RESULTS OF FINANCIAL ACTIVITY OF THE BANK

Subsections 2.1.1 Income and 2.1.2 Income in accordance with IFRS

Subsections 2.2.1 Expenses and 2.2.2 Expenses in accordance with IFRS

Section 3. REGISTER OF OPERATIONS

Subsection 3.1. Register of national and international operations

Subsection 3.2. Register of operations on correspondent accounts

Subsection 3.3. National and international operations on electronic money payment systems

Subsection 3.4. Operations of commercial banks with cash/non-cash foreign currency

Subsection 3.5. Internal transactions of commercial banks with clients for the purchase/sale of non-cash/cash foreign currency for som

Section 4. PRUDENTIAL REPORTS

Subsections 4.1.1 "Risk-Weighted Assets" and 4.1.2 "Risk-Weighted Assets in accordance with IFRS"

Subsection 4.2. "Operational Risk"

Subsection 4.2.1. "Information on unauthorized operations in the payment system"

Subsection 4.2.2. "Information on conducted claim work on unauthorized operations in the payment system"

Subsection 4.3. "Other Property"

Subsection 4.4 "Related Parties"

Subsections 4.5.1 "Write-offs and Restorations" and 4.5.2 "Write-offs and Restorations"

Subsections 4.6.1 "Determination of the degree of exposure of the economic value of the banking portfolio to interest rate risk" and 4.6.2 "Determination of the degree of exposure of the economic value of the banking portfolio to interest rate risk in accordance with IFRS".

Subsections 4.7.1 "Maturity GAP" and 4.7.2 "Maturity GAP in accordance with IFRS"

Subsection 4.8. "Information on correspondent banks (including on Loro accounts)"

Subsection 4.9. "Economic Normatives/Indicators"

Subsection 4.10. "Compliance Risk"

Subsections 4.11.1 "Asset Classification" and 4.11.2 "Asset Classification in accordance with IFRS"

Subsections 4.12.1 "Reference Information" and 4.12.2 "Reference Information in accordance with IFRS"

Subsections 4.13.1 "Information on Deposits" and 4.13.2 "Information on Deposits in accordance with IFRS"

Subsection 4.14.1 "Prudential Balance Sheet"

Subsection 4.14.2. "Prudential Balance Sheet in accordance with IFRS"

Subsection 4.15.1 "Prudential Income Statement"

Subsection 4.15.2. "Prudential Income Statement in accordance with IFRS"

Section 5. REPORT ON FOREIGN ECONOMIC FLOWS AND STOCKS OF THE BANK

Subsection 5.1. "Information on bank capital"

Subsection 5.2. Information on the bank's participation in the capital of a foreign enterprise

Subsection 5.3. Movement of the bank's foreign assets and income from them

Subsection 5.4. Movement of the bank's foreign liabilities and expenses on them

Subsection 5.5. Forecast (schedule) of repayment of principal and interest/surcharge on the bank's foreign liabilities

Section 6. PAYMENT CARDS AND ELECTRONIC WALLETS

Subsection 6.1. Payment cards

Subsection 6.2. Balance of funds in accounts for bank payment cards

Subsection 6.3. Electronic wallets

Subsection 6.4. Information on payment systems

Section 7. REGISTER OF CLIENTS AND THEIR FOUNDERS

Subsection 7.1. Natural persons (including individual entrepreneurs)

Subsection 7.2. Legal entities or public organizations

Subsection 7.3. Founders

Section 8. REGISTER OF OPERATIONS OF THE BANK AND CLIENTS WITH SECURITIES

Subsection 8.1. Register of operations of the bank and clients with securities

Subsection 8.2 Register of investments and financial participation

Section 9. OPERATIONS OF THE BANK ON THE FINANCIAL MARKET

Subsection 9.1. Register of credit and deposit operations

Subsection 9.1.1. Collateral register of credit operations

Subsection 9.2. Register of currency operations

Section 10. DEPOSITS

Subsection 10.1 Deposit register of the bank

Subsection 10.2. Remote service tools

Section 11. CREDIT REGISTER OF THE BANK

Subsection 11.1. Information on issued credit/financing

Subsection 11.2. Information on the credit portfolio/financing portfolio

Subsection 11.3. Information on collateral

Section 12. PERIPHERAL DEVICES

Subsection 12.1. Register of peripheral devices

Subsection 12.2. Name of payment systems serviced by the peripheral device

Section 13. REGISTER OF SHAREHOLDERS AND OFFICIALS

Subsection 13.1 Bank dossier

Subsection 13.2 Officials undergoing approval with the NB KR

Subsection 13.3 Shareholders of the bank – Natural Persons

Subsection 13.4. Shareholders of the bank - Legal Entities

Subsection 13.5. Information on the performance of labor activities by an official and ownership of shares in other companies

Subsection 13.6. Information on ownership by a natural person shareholder of the bank of shares in other companies

Subsection 13.7. Information on ownership by a legal entity shareholder of the bank of shares in other companies

Subsection 13.8. Information on related parties and ultimate beneficial owners of the bank

Section 14. RETAIL AGENTS

Subsection 14.1. Register of retail agents

Subsection 14.2. Location of the bank's retail agents

Subsection 14.3. "Types of services provided by the bank's retail agents"

Section 15. REPORT ON THE BANK'S CASH OPERATIONS

Part 15.1. Receipt of cash into the cash desk for the month

Part 15.2. Issuance of cash from the cash desk for the month

Subsection 15.1. Report on cash operations for the week

Section 16. REGISTER OF OFF-BALANCE SHEET OBLIGATIONS OF THE BANK.

Subsection 16.1 Currency operations.

Subsection 16.2 "Other off-balance sheet obligations".

Section 17. REPORT ON THE BANK'S TARIFFS

Subsection 17.1 Breakdown of the service "Local money transfer systems"

Subsection 17.2. Breakdown of the service "International money transfer systems"

Subsection 17.3. Interest rates on deposits and loans for individuals and subsection

Subsection 17.4. Interest rates on deposits and loans for legal entities

Subsection 17.5 Interest rates on types of loans in head offices and in regions

(In the edition of the Resolution of the Supervisory Committee of the National Bank of the Kyrgyz Republic dated July 22, 2025 No. 37/1 )

LIST OF REFERENCE BOOKS».

CHAPTER 1. GENERAL PROVISIONS

1. These Methodological Guidelines for filling out the Regulatory Banking Reporting of the Kyrgyz Republic (hereinafter referred to as the Methodological Guidelines) explain the procedure for filling out the forms of the Regulatory Banking Report according to the appendix to the Regulation on Regulatory Banking Reporting (hereinafter referred to as RBR), submitted to the National Bank of the Kyrgyz Republic (hereinafter referred to as the National Bank) by commercial banks, including: Islamic banks, branches of foreign banks, banks with an "Islamic window" (hereinafter - banks), for the following sections:

• Section 1. Report on the financial position and off-balance sheet obligations of the bank;

• Section 2. Report on the results of financial activity of the bank;

• Section 3. Register of operations;

• Section 4. Prudential reports;

• Section 5. Report on foreign economic flows and stocks of the bank;

• Section 6. Payment cards and electronic wallets;

• Section 7. Register of clients and their founders;

• Section 8. Register of operations of the bank and clients with securities;

• Section 9. Operations of the bank on the financial market;

• Section 10. Deposits;

• Section 11. Credit register of the bank;

• Section 12. Peripheral devices;

• Section 13. Register of shareholders and officials;

• Section 14. Retail agents;

• Section 15. Report on the bank's cash operations;

• Section 16. Register of off-balance sheet obligations of the bank;

• Section 17. Report on the bank's tariffs.

CHAPTER 2. REGULATORY BANKING REPORTING

SECTION 1. REPORT ON THE FINANCIAL POSITION AND

OFF-BALANCE SHEET OBLIGATIONS OF THE BANK

1. In Section 1 "Report on the financial position and off-balance sheet obligations of the bank" (hereinafter - Section 1), information on the financial condition and off-balance sheet obligations of the bank is indicated from the point of view of regulatory reporting (the state of assets, liabilities and capital of the bank is reflected, and additional information on off-balance sheet obligations and off-system accounts on a consolidated basis). Section 1 includes incoming and outgoing balances, as well as debit and credit turnovers on balance sheet accounts of the chart of accounts in commercial banks. Section 1 should also reflect data on Islamic banks. All amounts must be indicated in the nominal value of currencies with two decimal places, and for precious metals with six decimal places. The indicator code (established by the NBKR) contains six digits, of which the sixth digit denotes the following: - "1" - The indicator code is intended for commercial banks engaged in traditional activities, including those with an "Islamic window"; - "2" - The indicator code is intended for Islamic banks.

2. The structure of Section 1 consists of the following subsections:

• Subsection 1.1.1 Assets;

• Subsection 1.1.2 Assets in accordance with IFRS;

• Subsection 1.2.1 Liabilities

• Subsection 1.2.2 Liabilities in accordance with IFRS;

• Subsection 1.3.1 Capital;

• Subsection 1.3.2 Capital in accordance with IFRS;

• Subsection 1.4.1 Off-Balance Sheet Obligations;

• Subsection 1.4.2 Off-Balance Sheet Obligations in accordance with IFRS;

• Subsection 1.5.1 Off-System Accounting;

• Subsection 1.5.2 Off-System Accounting in accordance with IFRS.

Subsections 1.1.1, 1.2.1, 1.3.1, 1.4.1 and 1.5.1 reflect data of commercial banks, including Islamic banks. In the event that a commercial bank operates within the framework of an Islamic window, consolidated data should be indicated, i.e. taking into account data within the Islamic window.

Subsections 1.1.2, 1.2.2, 1.3.2, 1.4.2 and 1.5.2 indicate data of Islamic banks, as well as data for the "Islamic window" of commercial banks.

3. The report consists of 9 columns: number, date, indicator code (established by the National Bank), currency code, balance at the beginning of the day, debit and credit turnovers, balance at the end of the day, balance sheet/ledger accounts of the bank itself used, included in the indicator code of the National Bank.

4. In the "No." column, the numbering of rows is indicated in sequence in digital format. It is continuous and starts from "1".

5. In the "Date" column, the date as of the end of the day is indicated in the format date: DD.MM.YYYY.,

6. In the "Indicator Code" column, the code is indicated in accordance with reference books 1.1.1, 1.2.1, 1.3.1, 1.4.1 and 1.5.1 for commercial banks, including Islamic banks and 1.1.2, 1.2.2, 1.3.2, 1.4.2 and 1.5.2 for Islamic banks and "Islamic window" of commercial banks.

7. Data in the "Currency Code" column is indicated by a digital code of the currency, in accordance with reference book 2 "Currency Code".

8. The "In nominal value of currency" column consists of 3 parts: "Balance at the beginning of the day", "Turnovers in nominal value of currency" and "Balance at the end of the day".

9. The column "Turnovers in nominal value of currency" consists of 2 parts: "on debit" and "on credit". Turnovers "on debit" and "on credit" reflect turnovers on balance sheet/ledger accounts of the bank itself.

10. In the column "Balance sheet/ledger accounts of the bank itself in accordance with the indicator code of the National Bank", the balance sheet account is indicated in accordance with the bank's chart of accounts.

Subsections 1.1.1. Assets and 1.1.2 Assets in accordance with IFRS

11. Data on assets in subsection 1.1.1 "Assets" is filled using reference book 1.1.1 "Assets". Data on assets in subsection 1.1.2 "Assets in accordance with IFRS" is filled using reference book 1.1.2 "Assets in accordance with IFRS" and similarly to the instructions below.

12. In the group of items 111001 "Cash", cash amounts of banknotes and coins in the cash desk of the head office, in the cash desks of savings branches, in ATMs, in terminals, as well as those in the process of movement between banks, between the bank and one of its branches or between two branches are taken into account. Collectible coins that are legal tender are not reflected in these items.

13. In the group of items 112001 "Correspondent accounts", funds located on correspondent accounts of the bank opened in: the National Bank, resident banks and non-resident banks are taken into account.

14. In the group of items 113001 "Metal accounts", amounts for precious metals placed on unallocated metal accounts (expressed in units of mass (troy ounces) by types of precious metals) in the National Bank, resident banks, non-resident banks, other non-resident financial and credit organizations are taken into account. Reference: The National Bank determines the som equivalent of the value of a troy ounce on a daily basis based on the evening fixing established by the London Bullion Market Association on the day preceding the day of accounting, calculated through the cross-rate of the official exchange rate of the US dollar to the som established by the National Bank on the reporting date.

15. In the group of items 114001 "Precious metals", precious metals in the form of refined standard ingots, measuring ingots of various masses, issued by the National Bank, other refined measuring ingots, precious metals in transit and other precious metals are taken into account.

• in the item "Refined standard ingots", the amount of refined standard ingots located in the cash desk of the bank or in the cash desk of its branches is indicated, expressed in units of mass (troy ounces).

Reference: The National Bank determines the som equivalent on a daily basis based on the evening fixing established by the London Bullion Market Association on the day preceding the day of accounting, calculated through the cross-rate of the official exchange rate of the US dollar to the som established by the National Bank on the reporting date.

• in the items "gold refined measuring ingots issued by the National Bank of the Kyrgyz Republic", the amounts of refined measuring ingots issued by the National Bank are indicated by mass in quantitative units of measurement (in pieces), which are located in the cash desk of the bank or in the cash desk of its branches.

Reference: The National Bank determines the som equivalent on a daily basis based on the price of repurchase by the National Bank of measuring ingots, published on the official website of the National Bank.

• In other items of this group, the amount in som equivalent is reflected, which are located in the cash desk of the bank or in the cash desk of its branches, as well as those in the process of movement between banks, between the bank and one of its branches or between two branches.

16. In the group of items 115001 "Securities measured at amortized cost", securities measured at amortized cost are taken into account by issuers: state and local authorities, the National Bank, banks, other financial and credit organizations, commercial organizations and non-residents.

In the items "Premiums and discounts on securities measured at amortized cost", premiums and discounts on securities measured at amortized cost are indicated by issuers.

17. In the group of items 116001 "Debt and equity securities measured at fair value through profit or loss", debt and equity securities measured at fair value through profit or loss are taken into account by issuers: state and local authorities, the National Bank, banks, other financial and credit organizations, commercial organizations and non-residents.

In the items "Premiums and discounts on debt and equity securities measured at fair value through profit or loss", premiums and discounts on debt and equity securities measured at fair value through profit or loss are indicated by issuers.

In the items "Adjustment of fair value of debt and equity securities measured at fair value through profit or loss", the adjustment of fair value of debt and equity securities measured at fair value through profit or loss is indicated by issuers.

18. In the group of items 117001 "Debt and equity securities measured at fair value through other comprehensive income", debt and equity securities measured at fair value through other comprehensive income are taken into account by issuers: state and local authorities, the National Bank, banks, other financial and credit organizations, commercial organizations and non-residents.

In the items "Premiums and discounts on debt and equity securities measured at fair value through other comprehensive income", premiums and discounts on debt and equity securities measured at fair value through other comprehensive income are indicated by issuers.

In the items "Adjustment of fair value of debt and equity securities measured at fair value through other comprehensive income", the adjustment of fair value of debt and equity securities measured at fair value through other comprehensive income is indicated by issuers.

19. In the group of items 118001 "Short-term placements", secured and unsecured short-term placements are taken into account by: resident banks, non-resident banks, other resident financial and credit organizations and other non-resident financial and credit organizations.

20. In the group of items 119001 "Operations under repurchase agreements", securities purchased under repurchase agreements are reflected by: the National Bank, resident banks, non-resident banks, other resident financial and credit organizations and other non-resident financial and credit organizations.

21. In the group of items 120001 "Deposits in banks and other financial-credit organizations", deposits, insurance (guarantee) deposits, pledged deposits, placed by: the National Bank, resident banks, non-resident banks, other resident financial-credit organizations, other non-resident financial-credit organizations are taken into account.

22. In the group of items 121001 "Loans to banks, financial-credit organizations and clients", loans and other credit substitutes provided to banks, other financial-credit organizations, commercial organizations, non-commercial organizations, natural persons, individual entrepreneurs are taken into account by residency, as well as state and local government bodies. In this group of items, the discount on all the above types of loans is also indicated.

23. In the group of items 122001 "Reserves for potential losses and losses", amounts of reserves for potential losses and losses are taken into account by general and special reserves for various assets, including securities and accrued interest on them, loans and accrued interest on them by recipients, real estate, accepted in satisfaction of assets, other property, other assets and placements.

Information on non-residents is indicated without the above division.

24. In the group of items 123001 "Fixed assets, intangible assets and other property of the bank", fixed assets, including those accepted into financial leasing (cost of material assets) by: land, buildings and structures, investments in improvement of leased property, under construction (installed) fixed assets, transport, furniture and equipment, computer equipment, as well as intangible assets, other property, including real estate and other property accepted in satisfaction of assets and property intended for transfer by IFRS contracts are taken into account.

In this group of items, depreciation on the corresponding above items is also indicated separately.

25. In the group of items 124001 "Investments and financial participation", the cost of investments and financial participation in subsidiary and associated banks, other financial-credit and other organizations, as well as non-financial organizations is reflected.

26. In the group of items 125001 "Other assets", amounts of prepayments, expenses of future periods, position accounts, swap positions by counterparties, other derivative financial instruments with residents and non-residents, unfinished spot purchases of foreign/national currency and precious metals, accounts receivable, dividends receivable on securities, inventory, unexplained debtor amounts, accounts for reimbursement, other accounts receivable, accrued commission income receivable are taken into account.

At the same time:

• in the item "Position accounts", the net spot position for each currency and each precious metal is reflected;

• in the items "Swap position", the amount of the debit balance of the swap position for operations on each currency and each precious metal is reflected by: the National Bank, resident banks, other clients - residents, non-residents, other resident financial-credit organizations;

• in the items "Other derivative financial instruments", the amounts of the debit balance for operations with other derivative financial instruments, except swap operations, for each currency and each precious metal are reflected by residents and non-residents;

• in the item "Unfinished spot purchases of foreign/national currency and precious metals", the spot purchase of foreign currency and precious metals for each currency separately is reflected through position accounts from the date of the transaction to the valuation date;

• in the item "Accounts receivable", the amount of claims of the commercial bank for funds, goods, services and other assets is reflected;

• in the items "Dividends receivable on securities," the amount of dividends of the bank on securities that were declared for payment by the issuer of securities is reflected;

• in the item "Inventory", the cost of the bank's existing inventory is reflected. The bank must also separately reflect the existing goods/inventory intended for transfer under transactions in accordance with IFRS.

• in the item "Unexplained debtor amounts", amounts that cannot be credited to the appropriate accounts upon receipt are reflected.

27. In the group of items 126001 "Accrued interest receivable", amounts of interest accrued receivable on various financial instruments are taken into account.

Subsections 1.2.1 Liabilities and 1.2.2 Liabilities in accordance with IFRS

28. Data on liabilities in subsection 1.2.1 "Liabilities" is filled using reference book 1.2.1 "Liabilities". Data on liabilities in subsection 1.2.2 "Liabilities in accordance with IFRS" is filled using reference book 1.2.2 "Liabilities in accordance with IFRS" and similarly to the instructions below.

29. In the group of items 211001 "Correspondent accounts", amounts of funds placed on correspondent accounts in the bank by resident banks and non-resident banks are reflected.

30. In the group of items 212001 "Settlement (current) accounts", amounts of funds located on settlement accounts in the bank by types of clients and residency are reflected.

In the item "Funds in settlement", settlement amounts of funds in the process of collection are reflected, until they pass through the correspondent account.

31. In the group of items 213001 "Demand deposits", amounts of funds placed on demand deposit accounts by types of depositors and residency are indicated.

32. In the groups of items 214001, 215001, 216001 "Term deposits", the balance of funds is indicated by maturity terms and types of depositors.

At the same time:

214001 - maturity term up to 1 year - up to 365 days;

215001 - maturity term from 1 year to 3 years - from the 366th day to 1095-