Resolution of the Board of the Central Bank of the Republic of Uzbekistan, registered on 17.10.2025, registration number 3412-1

Date of Entry into Force

21.01.2026

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[OKON:

1.07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.22.00.00 Lending / 07.22.06.00 Specific Types of Lending / 07.22.06.02 Microcredit. Lending to Small Business Entities;

2.07.00.00.00 Legislation on Finance and Credit. Banking Activity / 07.23.00.00 Other Credit Institutions / 07.23.02.00 Pawnshops;

3.21.00.00.00 Comprehensive Documents on Amendments and Additions / 21.04.00.00 Departmental Normative-Legal Documents]

[TSZ:

1. Finance / Banks and Other Credit Institutions. Loans]

Resolution of the Board of the Central Bank of the Republic of Uzbekistan

On Amendments and Additions to the Resolution "On Approval of the Regulation on Coordination and Regulation of the Activities of Microfinance Organizations and Pawnshops"

[Registered by the Ministry of Justice of the Republic of Uzbekistan on October 17, 2025, registration number 3412-1]

In accordance with the Laws of the Republic of Uzbekistan "On the Central Bank of the Republic of Uzbekistan" and "On Non-Bank Credit Organizations and Microfinance Activities" and the Decree of the President of the Republic of Uzbekistan dated August 19, 2025, No. PF-138 "On Measures to Implement the Tasks Set in the Open Dialogue between the President of the Republic of Uzbekistan and Entrepreneurs", the Board of the Central Bank of the Republic of Uzbekistan resolves:

1. Amendments and additions shall be made to the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated December 6, 2022, No. 28/2 "On Approval of the Regulation on Coordination and Regulation of the Activities of Microfinance Organizations and Pawnshops" (registration number 3412, January 11, 2023) (, January 13, 2023, No. 10/23/3412/0021) Appendix in accordance with the Resolution.

2. This Resolution shall enter into force three months after the date of its official publication.

Chairman T. ISHMETOV

Tashkent city,

September 15, 2025,

No. 21/4

Appendix

to the Resolution of the Board of the Central Bank of the Republic of Uzbekistan dated September 15, 2025, No. 21/4

Amendments and Additions Being Made to the Resolution "On Approval of the Regulation on Coordination and Regulation of the Activities of Microfinance Organizations and Pawnshops"

1. The [name](/docs/6349880?ONDATE=14.04.2023 00#6351434) and [paragraph 1](/docs/6349880?ONDATE=14.04.2023 00#6351437) of the Resolution shall be supplemented with the words ", factoring organizations" after the words "Microfinance organizations".

2. [The Regulation](/docs/6349880?ONDATE=14.04.2023 00#6351445):

1. The [name](/docs/6349880?ONDATE=14.04.2023 00#6351445) shall be supplemented with the words ", factoring organizations" after the words "Microfinance organizations";

2. The [preamble](/docs/6349880?ONDATE=14.04.2023 00#6351448) shall be stated in the following wording:

"This Regulation establishes the requirements imposed on microfinance organizations, factoring organizations (hereinafter referred to as organizations in the text) and pawnshops in carrying out their activities, including the classification of the quality of organizations' assets, the creation and use of reserves for possible losses on assets, prudential norms, the conduct of activities and operations by pawnshops, and the procedure for submitting financial reports by organizations and pawnshops.";

3. The [name](/docs/6349880?ONDATE=14.04.2023 00#6351449) of Chapter 1, the [names](/docs/6349880?ONDATE=14.04.2023 00#6351598) of paragraphs 1 and 2 of Chapter 5, the [first paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351619) of paragraph 59, and the words "Microfinance organizations" in [paragraphs 60](/docs/6349880?ONDATE=14.04.2023 00#6351623) and [61](/docs/6349880?ONDATE=14.04.2023 00#6351626) shall be replaced with the word "Organizations";

4. In [paragraph 1](/docs/6349880?ONDATE=14.04.2023 00#6351451):

The [second paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351452) shall be supplemented with the words ", as well as Islamic lease, financing based on profit sharing (mudaraba), financing based on credit trade (murabaha), partnership — financing based on profit and loss sharing (musharaka), financing based on advance payment (salam) (hereinafter referred to as Islamic financing services in the text)" after the words "articles (guarantee)";

The words "microfinance organization" in the [third](/docs/6349880?ONDATE=14.04.2023 00#6351453), [fourth](/docs/6349880?ONDATE=14.04.2023 00#6351454) and [fifth paragraphs](/docs/6349880?ONDATE=14.04.2023 00#6351455) shall be replaced with the word "organizations";

5. [Paragraph 2](/docs/6349880?ONDATE=14.04.2023 00#6351456) shall be stated in the following wording:

"2. Organizations may provide for the creation of a reserve fund to cover losses arising during their activities, and its amount shall be specified in the organizations' founding documents.";

6. The words "Microfinance organizations'" in the [name](/docs/6349880?ONDATE=14.04.2023 00#6351457) of paragraph 2 of Chapter 1 shall be replaced with the word "Organizations'";

7. The words "Microfinance organization's" and "reserve" in [paragraph 3](/docs/6349880?ONDATE=14.04.2023 00#6351458) shall be replaced with the words "Organizations'" and "reserves" respectively;

8. The words "Microfinance organization's" in [paragraphs 4](/docs/6349880?ONDATE=14.04.2023 00#6351459), [29](/docs/6349880?ONDATE=14.04.2023 00#6351553) and [67](/docs/6349880?ONDATE=14.04.2023 00#6351643) shall be replaced with the word "Organizations'";

9. In [paragraph 5](/docs/6349880?ONDATE=14.04.2023 00#6351460):

The words "Microfinance organization's" in the [first paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351460) shall be replaced with the word "Organizations'";

The [second paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351461) shall be supplemented with the words "or other payments" after the words "(or) interest";

The [third](/docs/6349880?ONDATE=14.04.2023 00#6351462), [fourth](//docs/6349880?ONDATE=14.04.2023 00#6351463) and [fifth paragraphs](/docs/6349880?ONDATE=14.04.2023 00#6351464) shall be supplemented with the words "or other payments" after the words "(or) interest";

10. In [paragraph 6](/docs/6349880?ONDATE=14.04.2023 00#6351465):

The words "microfinance organization" in the [second](/docs/6349880?ONDATE=14.04.2023 00#6351466), [third](/docs/6349880?ONDATE=14.04.2023 00#6351467), [fourth](/docs/6349880?ONDATE=14.04.2023 00#6351468) and [sixth paragraphs](/docs/6349880?ONDATE=14.04.2023 00#6351470) shall be replaced with the word "organizations";

The words "microfinance organization" in the [seventh](/docs/6349880?ONDATE=14.04.2023 00#6351471), [ninth](/docs/6349880?ONDATE=14.04.2023 00#6351483) and [tenth paragraphs](/docs/6349880?ONDATE=14.04.2023 00#6351484) shall be replaced with the word "organizations";

11. The words "microfinance organization" in [paragraph 7](/docs/6349880?ONDATE=14.04.2023 00#6351485) shall be replaced with the word "organizations";

12. In [paragraph 9](/docs/6349880?ONDATE=14.04.2023 00#6351487):

The [second paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351488) shall be stated in the following wording:

"except for cases of reduction of the interest rate or reduction of the markup amount, including due to a decrease in the variable interest rate specified in the contract, as well as cases of reduction of the interest rate or reduction of the markup amount initiated by the organizations;";

The [fourth paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351490) shall be supplemented with the word ", markup" after the word "interest";

13. [Paragraph 11](/docs/6349880?ONDATE=14.04.2023 00#6351498) shall be stated in the following wording:

"11. The classification of the quality of assets and their reflection in the organizations' balance sheets does not change the terms of the contract concluded between the organizations and the debtor or the person waiving the monetary claim, including it does not cancel the right of the organizations to collect in full from the debtor the principal debt and interest accrued on it, as well as fines and penalties for non-performance of the contract terms in accordance with the contract terms."

14. The words "microfinance organization" in [paragraph 12](/docs/6349880?ONDATE=14.04.2023 00#6351499) shall be replaced with the word "organizations";

15. In [paragraph 13](/docs/6349880?ONDATE=14.04.2023 00#6351501):

The words "Microfinance organization asset's" in the [first paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351501) shall be replaced with the words "Organizations' assets";

The words "microfinance organization" in the [fourth paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351504) shall be replaced with the word "organizations";

16. The [first paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351506) of paragraph 14 shall be stated in the following wording:

"14. With the classification of the asset quality as "hopeless", organizations must write off this asset against the reserve within three working days (transfer it to the "Unforeseen Circumstances" account)."

17. The [first paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351508) of paragraph 15 shall be stated in the following wording:

"15. Organizations continue to accrue interest or penalties on this asset to correctly reflect the full amount of the debtor's obligation even after transferring it to off-balance sheet items, except for cases where the debtor's and guarantor's obligations are terminated in accordance with legislative acts."

18. The [first paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351510) of paragraph 16 shall be stated in the following wording:

"16. Organizations must form reserves and carry out accounting entries for them in a programmed manner starting from the date of occurrence of the grounds provided for in this Regulation for asset classification."

19. [Paragraph 17](/docs/6349880?ONDATE=14.04.2023 00#6351512) shall be stated in the following wording:

"17. The executive bodies of organizations are responsible for ensuring the constant adequacy of reserves."

20. [Paragraph 19](/docs/6349880?ONDATE=14.04.2023 00#6351514) shall be stated in the following wording:

"19. The executive bodies of organizations must report at the general meeting of organizations' participants (shareholders) on the measures taken to collect assets classified as "hopeless" by the end of the financial year."

21. The [first paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351528) of paragraph 24 shall be stated in the following wording:

"24. Organizations must comply with prudential norms when carrying out activities from the following funds:"

22. In [paragraph 25](/docs/6349880?ONDATE=14.04.2023 00#6351535):

The words "microfinance organizations" in the [first paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351535) shall be replaced with the word "organizations";

The words "microfinance organization" in the [fifth paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351539) shall be replaced with the word "organizations";

23. In [paragraph 26](/docs/6349880?ONDATE=14.04.2023 00#6351541):

The [first paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351541) shall be stated in the following wording:

"26. The exposure of organizations to a single borrower or a group of interrelated borrowers and persons related to organizations includes the following in terms of relevance:";

It shall be supplemented with the following content:

"Islamic financing services;";

The [sixth — eighth paragraphs](/docs/6349880?ONDATE=14.04.2023 00#6351546) shall be considered as the seventh — ninth paragraphs respectively;

The words "microfinance organization" in the [ninth paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351548) shall be replaced with the word "organizations";

24. It shall be supplemented with paragraph 261 of the following content:

"261. The exposure of organizations to a single borrower and a group of interrelated borrowers and persons related to organizations for factoring services:

to the debtor if the organization does not have the right to file a recourse claim against the client or if such right exists but the need to use it has not arisen;

if such right to file a recourse claim exists and the need to use it has arisen, it is calculated against the client."

25. [Paragraphs 27](/docs/6349880?ONDATE=14.04.2023 00#6351550) and [28](/docs/6349880?ONDATE=14.04.2023 00#6351551) shall be stated in the following wording:

"27. The capital adequacy coefficient of organizations is calculated through the ratio of the organizations' total private capital to total assets, and this coefficient must not be less than 10 percent.

28. In calculating the capital adequacy coefficient of organizations, all investments made by organizations into the charter funds (charter capital) of legal entities are deducted from total assets and private capital."

26. [Paragraphs 31](/docs/6349880?ONDATE=14.04.2023 00#6351561) and [32](/docs/6349880?ONDATE=14.04.2023 00#6351562) shall be stated in the following wording:

"31. The maximum amount of exposure of organizations to a single borrower or a group of interrelated borrowers must not exceed 25 percent of the organization's private capital.

32. The total amount of all major exposures of organizations (total sum of exposures to a single borrower or a group of interrelated borrowers amounting to 10 percent and above of private capital) must not exceed five times the organization's private capital."

27. The words "Microfinance organization" in the [name](/docs/6349880?ONDATE=14.04.2023 00#6351563) of paragraph 5 of Chapter 2 shall be replaced with the word "Organizations";

28. [Paragraphs 33](/docs/6349880?ONDATE=14.04.2023 00#6351564) and [34](/docs/6349880?ONDATE=14.04.2023 00#6351565) shall be stated in the following wording:

"33. The maximum amount of exposure to a single person related to organizations must not exceed 25 percent of the organization's private capital.

34. The maximum amount of exposure to all persons related to organizations must not exceed 50 percent of the organization's private capital."

29. The words "Microfinance organization's" and "microfinance organization" in [paragraph 35](/docs/6349880?ONDATE=14.04.2023 00#6351567) shall be replaced with the words "Organizations'" and "organization" respectively;

30. The words "microfinance organization" in the [name](/docs/6349880?ONDATE=14.04.2023 00#6351568) of paragraph 7 of Chapter 2 shall be replaced with the word "organizations";

31. [Paragraphs 36 — 39](/docs/6349880?ONDATE=14.04.2023 00#6351569) shall be stated in the following wording:

"36. On the date this Regulation enters into force, if there is an existing obligation of a single borrower or a group of interrelated borrowers and persons related to organizations to the organization, and the amount of such obligations exceeds the norms established in paragraphs 31 and 33 of this Regulation, this does not lead to a change in the terms of the contract concluded for such obligations.

37. If the total sum of exposure to a single borrower or a group of interrelated borrowers and persons related to organizations is within the limits provided for in this Regulation at the time of contract conclusion but subsequently exceeds the established norms (due to a decrease in private capital level or otherwise), organizations must inform the Central Bank within ten days and take measures to align the total sum of exposure with the requirements established in paragraphs 31 and 33 of this Regulation within the periods agreed with the Central Bank, but not exceeding six months.

38. If a borrower was not considered a person related to organizations at the time of contract conclusion but later becomes such, the exceedance of the exposure amount beyond the requirements established in paragraphs 33 and 34 of this Regulation shall not be recognized as non-compliance with prudential norms, provided that the organizations inform the Central Bank within ten days and undertake to align with the prudential norms within the periods agreed with the Central Bank, but not exceeding six months.

39. Organizations must maintain accounting of exposures for a single borrower or a group of interrelated borrowers, as well as persons related to organizations, and submit information about this to the Central Bank monthly by the 5th day of the month following the reporting month."

32. In [paragraph 52](/docs/6349880?ONDATE=14.04.2023 00#6351599):

The [first paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351599) shall be stated in the following wording:

"52. Organizations and pawnshops submit the following financial and supervisory reports and their electronic data to the Central Bank in accordance with paragraphs 53, 531 and 54 of this Regulation:";

It shall be supplemented with the eleventh — eighteenth paragraphs of the following content:

"information on the specified credit trade-based financing (murabaha) services (Appendix 111);

information on the specified Islamic lease services (Appendix 112);

information on the specified advance payment-based financing (salam) services (Appendix 113);

information on the specified profit-sharing-based financing (mudaraba) and partnership — profit and loss sharing-based financing (musharaka) services (without establishing a legal entity) (Appendix 114);

information on asset analysis (Appendix 115);

information on liability analysis (Appendix 116);

information on transactions with related persons (Appendix 117);

information on major exposures (Appendix 118);";

The [eleventh paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351612) shall be considered as the nineteenth paragraph;

33. [Paragraph 53](/docs/6349880?ONDATE=14.04.2023 00#6351613) shall be stated in the following wording:

"53. Microfinance organizations submit the reports and information specified in the second — nineteenth paragraphs of paragraph 52 of this Regulation. In this regard, the reports and information specified in the fourth, sixth — fourteenth paragraphs of paragraph 52 of this Regulation are submitted if there are financial results or balances for these services, and the reports and information specified in the fifteenth — nineteenth paragraphs of paragraph 52 of this Regulation are submitted if the microfinance organization carries out activities from the funds specified in paragraph 24 of this Regulation."

34. It shall be supplemented with paragraph 531 of the following content:

"531. Factoring organizations submit the reports and information specified in the second — fifth, seventh — ninth and fifteenth — nineteenth paragraphs of paragraph 52 of this Regulation.

In this regard, the reports and information specified in the fourth, seventh — ninth paragraphs of paragraph 52 of this Regulation are submitted if there are financial results or balances for these services, and the reports and information specified in the fifteenth — nineteenth paragraphs of paragraph 52 of this Regulation are submitted if the factoring organization carries out activities from the funds specified in paragraph 24 of this Regulation."

35. The words "microfinance organizations" and "two working days" in [paragraph 56](/docs/6349880?ONDATE=14.04.2023 00#6351616) shall be replaced with the words "organizations" and "five days" respectively;

36. The words "microfinance organizations'" in [paragraph 57](/docs/6349880?ONDATE=14.04.2023 00#6351617) shall be replaced with the word "organizations'";

37. [Paragraph 58](/docs/6349880?ONDATE=14.04.2023 00#6351618) shall be stated in the following wording:

"58. Organizations and pawnshops must form electronic data of financial reports through an automated information system and send them to the Bank's system data warehouse (hereinafter referred to as BSDM in the text) via communication channels by the 10th day of the month following the reporting month. If the 10th day of the month falls on a weekend or holiday, the electronic data of financial reports must be submitted on the working day following the weekend or holiday."

38. The [first paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351628) of paragraph 62 and the words "microfinance organization's" in [paragraph 78](/docs/6349880?ONDATE=14.04.2023 00#6351673) shall be replaced with the word "organizations'";

39. The words "Microfinance organization's" and "microfinance organization's" in the [first paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351630) of paragraph 63 shall be replaced with the words "Organizations'" and "organization's" respectively;

40. The words "microfinance organization" in the [ninth paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351640) of paragraph 64 shall be replaced with the word "organizations";

41. In [paragraph 68](/docs/6349880?ONDATE=14.04.2023 00#6351644):

The words "educational institutions" in the [second paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351645) shall be replaced with the words "educational organizations";

The words "educational institution" in the [third paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351646) shall be replaced with the words "educational organization";

The words "microfinance organizations" in the [fifth paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351648) shall be replaced with the word "organizations";

42. In [paragraph 73](/docs/6349880?ONDATE=14.04.2023 00#6351656):

The words "microfinance organization" in the [second paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351657) shall be replaced with the word "organizations";

The words "microfinance organization's" in the [fourth paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351659) shall be replaced with the word "organizations'";

43. The words "microfinance organization's" in the [fifth paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351667) of paragraph 74 and the [first paragraph](/docs/6349880?ONDATE=14.04.2023 00#6351671) of paragraph 77 shall be replaced with the word "organizations'";

44. The appendix signs of [Appendices 1 — 6](/docs/6349880?ONDATE=14.04.2023 00#6351726), [8](/docs/6349880?ONDATE=14.04.2023 00#6352060), [11](/docs/6349880?ONDATE=14.04.2023 00#6352962) and [12](/docs/6349880?ONDATE=14.04.2023 00#6352969) shall be supplemented with the words ", factoring organizations" after the words "Microfinance organizations";

45. [Appendix 7](/docs/6349880?ONDATE=14.04.2023 00#6351831) shall be stated in the wording in accordance with Appendix 1 of these amendments and additions;

46. In [Appendix 9](/docs/6349880?ONDATE=14.04.2023 00#6352200):

The appendix sign shall be supplemented with the words ", factoring organizations" after the words "Microfinance organizations";

The words "Microfinance organization" and "microfinance organization" in the [text](/docs/6349880?ONDATE=14.04.2023 00#6352340) shall be replaced with the words "Organizations'" and "organizations" respectively;

47. In [Appendix 10](/docs/6349880?ONDATE=14.04.2023 00#6352754):

The appendix sign shall be supplemented with the words ", factoring organizations" after the words "Microfinance organizations";

Column 11 shall be deleted;

48. Appendices 111 — 118 shall be supplemented in accordance with Appendices 2 — 9 of these amendments and additions.

Amendments and Additions Being Made to the Resolution "On Approval of the Regulation on Coordination and Regulation of the Activities of Microfinance Organizations and Pawnshops"

1st APPENDIX

To the Regulation on Coordination and Regulation of the Activities of Microfinance Organizations, Factoring Organizations and Pawnshops

7th APPENDIX

---

_________________________________________________________________ (by the organization's name)

Information on loans granted and leasing services provided

																												in thousand sums
No.	Account No.	Region Code	District/City Code	Full Name of Borrower	Borrower's STIR/JSHTIR	Subject Type: 1-Legal Entity, 2-Sole Proprietor, 3-Self-Employed Person, 4-Individual	Related to Microfinance Organization (yes, no)	Number of Interrelated Borrower Group	Credit (consumer, microcredit, microloan, leasing) Amount	Credit (consumer, microcredit, microloan, leasing) Balance	Reserve for Possible Losses on Credit Balance	Accrued, Not Due Interest	Annual Interest Rate	Date Credit (consumer, microcredit, microloan, leasing) Granted	Date Credit (consumer, microcredit, microloan, leasing) Repayment	Credit Type: 1-Consumer; 2-Microcredit; 3-Microloan; 4-Leasing	Collateral Type: 0-Unsecured; 1-Real Estate; 2-Transport; 3-Securities; 4-Others	Pledge Registry Number of Encumbered Property	Date Credit (consumer, microcredit, microloan, leasing) Term Extended	Date Credit (consumer, microcredit, microloan, leasing) Repayment After Extension	Value of Collateral	Overdue Principal Debt	of which, Debt Maturity
																												Overdue Accrued Interest
1-30 days	31-90 days	91-180 days	181 days and above	(16377 account no.)	(91501 account no.)
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26	27	28	29
																												».

Additions and amendments to the Resolution "On Approval of the Regulation on Coordination and Regulation of Microfinance Organizations and Pawnshops"

APPENDIX 2

To the Regulation "On Coordination and Regulation of Activities of Microfinance Organizations, Factoring Organizations and Pawnshops"

APPENDIX 111

_________________________________________________________________by
(organization's name)
Information on Murabaha services provided
																												in thousand sums
No.	Account No.	Region Code	District/City Code	Full Name of Borrower	Borrower's STIR/JSHTIR	Subject Type: 1-Legal Entity, 2-Sole Proprietor, 3-Self-Employed Person, 4-Individual	Related to Microfinance Organization (yes, no)	Number of Interrelated Borrower Group	Murabaha Object: 1-Real Estate; 2-Transport; 3-Home Appliances; 4-Others	Murabaha Amount	Markup Amount	Murabaha Balance	Reserve for Possible Losses on Murabaha Balance	Accrued, Not Due Markup	Date Murabaha Granted	Date Murabaha Expires	Collateral Type: 0-Unsecured; 1-Real Estate; 2-Transport; 3-Securities; 4-Others	Pledge Registry Number of Encumbered Property	Date Murabaha Term Extended	Date Murabaha Expires After Extension	Value of Collateral	Overdue Principal Debt	of which, Debt Maturity
1-30 days		31-90 days	91-180 days	181 days and above
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24		25	26	27
																												».

Additions and amendments to the Resolution "On Approval of the Regulation on Coordination and Regulation of Microfinance Organizations and Pawnshops"

APPENDIX 3

To the Regulation "On Coordination and Regulation of Activities of Microfinance Organizations, Factoring Organizations and Pawnshops"

APPENDIX 112

_________________________________________________________________by
(organization's name)
Information on Islamic Leasing services provided
																												in thousand sums
No.	Account No.	Region Code	District/City Code	Full Name of Lessee	Lessee's STIR/JSHTIR	Subject Type: 1-Legal Entity, 2-Sole Proprietor, 3-Self-Employed Person, 4-Individual	Related to Microfinance Organization (yes, no)	Number of Interrelated Borrower Group	Lease Type: 1-Islamic Lease; 2-Lease Muntahia Bit Tamlik	Lease Object: 1-Real Estate; 2-Transport; 3-Equipment; 4-Others	Lease Amount	Remaining Lease Payments	Reserve for Possible Losses on Lease Object	Date Lease Contract Signed	Date Lease Object Delivered to Lessee	Final Date of Lease Contract	Collateral Type: 0-Unsecured; 1-Real Estate; 2-Transport; 3-Securities; 4-Others	Pledge Registry Number of Encumbered Property	Date Lease Contract Term Extended	Final Date of Lease Contract After Extension	Value of Collateral	Overdue Lease Payments	of which, Debt Maturity
1-30 days	31-90 days	91-180 days	181 days and above
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23		24	25	26	27
																												».

Additions and amendments to the Resolution "On Approval of the Regulation on Coordination and Regulation of Microfinance Organizations and Pawnshops"

APPENDIX 4

To the Regulation "On Coordination and Regulation of Activities of Microfinance Organizations, Factoring Organizations and Pawnshops"

APPENDIX 113

_________________________________________________________________by
(organization's name)
Information on Salam services provided
																												in thousand sums
No.	Account No.	Region Code	District/City Code	Full Name of Seller (Client)	Seller's STIR/JSHTIR	Subject Type: 1-Legal Entity, 2-Sole Proprietor, 3-Self-Employed Person, 4-Individual	Related to Microfinance Organization (yes, no)	Number of Interrelated Borrower Group	Salam Contract Amount	Amount Paid under Salam Contract	Reserve for Possible Losses on Salam Service	Salam Contract Object	Quantity/Volume of Salam Contract Object	Date Salam Contract Signed	Date Payment under Salam Contract Made	Date of Receipt of Salam Contract Object	Total Payments Made under Salam Contract	Collateral Type: 0-Unsecured; 1-Real Estate; 2-Transport; 3-Securities; 4-Others	Pledge Registry Number of Encumbered Property	Date Salam Object Delivery Term Extended	Date of Salam Object Delivery After Extension	Value of Collateral	Overdue Debt	of which, Debt Maturity
1-30 days	31-90 days	91-180 days	181 days and above
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26	27	28
																												».

Additions and amendments to the Resolution "On Approval of the Regulation on Coordination and Regulation of Microfinance Organizations and Pawnshops"

APPENDIX 5

To the Regulation "On Coordination and Regulation of Activities of Microfinance Organizations, Factoring Organizations and Pawnshops"

APPENDIX 114

_________________________________________________________________by
(organization's name)
Information on Musharaka and Musharakah services (without forming a legal entity) provided

																										in thousand sums
No.	Account No.	Region Code	District/City Code	Full Name of Financed Client	Client's STIR/JSHTIR	Subject Type: 1-Legal Entity, 2-Sole Proprietor, 3-Self-Employed Person, 4-Individual	Related to Microfinance Organization (yes, no)	Number of Interrelated Borrower Group	Service Type: 1-Musharaka, 2-Musharakah	Contract Amount	Capital Contribution Amount	Form of Capital Contribution (1-Monetary Funds 2-Material Assets 3-Intangible Assets)	Name of Material or Intangible Asset Contributed as Capital	Reserve for Possible Losses on Contributed Capital	Expected Income Amount (Annual Margin)	Microfinance Organization's Share in Profit Distribution (per contract)	Microfinance Organization's Share in Loss Distribution (within Musharakah service)	Date Contract Signed	Date Capital Contributed	Final Date of Contract	Income Received (Paid) Since Capital Contribution Date		Collateral Type: 0-Unsecured; 1-Real Estate; 2-Transport; 3-Securities; 4-Others	Pledge Registry Number of Encumbered Property	Date Contract Term Extended	Final Date of Contract After Extension	Value of Collateral
Previous Years Report	Current Year Report
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25	26	27	28
																												».

Additions and amendments to the Resolution "On Approval of the Regulation on Coordination and Regulation of Microfinance Organizations and Pawnshops"

APPENDIX 6

To the Regulation "On Coordination and Regulation of Activities of Microfinance Organizations, Factoring Organizations and Pawnshops"

APPENDIX 115

____________________________________________________
(organization's name)
Information on Asset Analysis in thousand sums
No.	ASSETS	Total	Of which, Maturity (days and years)
Indefinite	1 to 30 days	31 to 90 days	91 to 180 days	181 to 365 days	1 to 2 years	Over 2 years
1.	Cash in Vault
2.	Deposits with Banks and Other Funds
3.	Accrued Interest Receivable
4	Purchased Receivables — Factoring, Net
5.	Loans (microcredit, microloan, consumer), Net
6.	Leasing, Net
7.	Investments, Net
8.	Fixed Assets
9.	Intangible Assets
10.	Other Private Property
11.	Other Assets
12.	Total Assets
									».

Additions and amendments to the Resolution "On Approval of the Regulation on Coordination and Regulation of Microfinance Organizations and Pawnshops"

APPENDIX 7

To the Regulation "On Coordination and Regulation of Activities of Microfinance Organizations, Factoring Organizations and Pawnshops"

APPENDIX 116

_________________________________________________________________
(organization's name)
Information on Liability Analysis
									in thousand sums
No.	LIABILITIES	Total	Maturity (days and years)
Indefinite	1 to 30 days	31 to 90 days	91 to 180 days	181 to 365 days	1 to 2 years	Over 2 years
1.	Loans and Borrowings Payable
2.	Leasing Liabilities
3.	Issued Bonds
4.	Accrued Interest Payable
5.	Accrued Taxes Payable
6.	Other Liabilities
7.	Total Liabilities
									».

Additions and amendments to the Resolution "On Approval of the Regulation on Coordination and Regulation of Microfinance Organizations and Pawnshops"

APPENDIX 8

To the Regulation "On Coordination and Regulation of Activities of Microfinance Organizations, Factoring Organizations and Pawnshops"

APPENDIX 117

of _________________________________________________________________
(organization's name)
Report on Transactions with Related Parties
														in thousand sums
No.	Client Name	STIR	Activity Type (OKAT)	Currency Code	Group Number	Current Debt, Gross	Of which				Number of Restructured Credit or Leasing Terms	Classification (number)	Reserves Created		Current Debt, Net
Balance Sheet Assets			Off-Balance Sheet Assets
Loans	Investments	Other Assets	Guarantees, Sureties and Income Therefrom
1	2	3	4	5	6	6.1	6.2	6.3	6.4	7	8	9		10
1.
2.
3.
4.
	Maximum Amount of Risk for All Related Parties to the Organization
	Maximum Amount of Risk for One Borrower or Interrelated Borrower Group for the Organization
															».

Additions and amendments to the Resolution "On Approval of the Regulation on Coordination and Regulation of Microfinance Organizations and Pawnshops"

APPENDIX 9

To the Regulation "On Coordination and Regulation of Activities of Microfinance Organizations, Factoring Organizations and Pawnshops"

APPENDIX 118

of _________________________________________________________________
(organization's name)
Report on Large Exposures
													in thousand sums
No.	Client Name	STIR	Activity Type (OKAT)	Currency Code	Group Number	Current Debt, Gross	Of which				Number of Restructured Credit or Leasing Terms	Classification (number)	Reserves Created	Current Debt, Net
Balance Sheet Assets			Off-Balance Sheet Assets
Loans	Investments	Other Assets	Guarantees, Sureties and Income Therefrom
1	2	3	4	5	6	6.1	6.2	6.3	6.4	7	8	9	10
1.
2.
3.
4.
	Total Large Assets
	Largest Asset Granted
													».

(October 20, 2025, No. 10/25/3412-1/0952)