Appendix No. 1 to Instruction No. 230 on Filling Statistical Reporting Form No. 1-KO "Report on Credit Operations" - List of Accounts Used

1 Appendix No. 1 to Instruction No. 230 on filling out statistical reporting form reporting form No. 1-KO "Report on Credit Operations" List of accounts used when preparing statistical reporting form No. 1-KO "Report on Credit Operations" For credit organizations Account Code | Account Name 10530 INTERBANK LOANS RECEIVABLE 10531 Interbank loans of banks in Tajikistan - national currency 10533 Interbank loans of banks in Tajikistan - foreign currency 10535 Interbank loans of banks abroad - national currency 10537 Interbank loans of banks abroad - foreign currency 10539 Interbank loans of non-bank credit organizations in Tajikistan - national currency 10541 Interbank loans of banking credit organizations in Tajikistan - foreign currency 10543 Interbank loans of non-bank credit organizations abroad - national currency 10545 Interbank loans of non-bank credit organizations abroad - foreign currency 10550 SUBORDINATED LOANS 10551 Subordinated loans of banks in Tajikistan - national currency 10553 Subordinated loans of banks in Tajikistan - foreign currency 10555 Subordinated loans of banks abroad - national currency 10557 Subordinated loans of banks abroad - foreign currency 10559 Subordinated loans of non-bank credit organizations in Tajikistan - national currency 10561 Subordinated loans of non-bank credit organizations in Tajikistan - foreign currency

2 10590 RECEIVABLE FROM NON-BANK CREDIT ORGANIZATIONS 10591 From non-bank credit organizations in Tajikistan - national currency 10593 From non-bank credit organizations in Tajikistan - foreign currency 10595 From non-bank credit organizations abroad - national currency 10597 From non-bank credit organizations abroad - foreign currency 10700 FINANCIAL LEASING (LEASING) AND OVERDRAFT 10701 Financial leasing (leasing) - national currency 10703 Financial leasing (leasing) - foreign currency 10705 Overdue financial leasing (leasing) - national currency 10707 Overdue financial leasing (leasing) - foreign currency 10709 Financial leasing (leasing) in litigation process - national currency 10711 Financial leasing (leasing) in litigation process - foreign currency 10713 Extended financial leasing (leasing) - national currency 10715 Extended financial leasing (leasing) - foreign currency 10717 Extended overdue financial leasing (leasing) - national currency 10719 Extended overdue financial leasing (leasing) - foreign currency 10721 Extended financial leasing (leasing) in litigation process - national currency 10723 Extended financial leasing (leasing) in litigation process - foreign currency 10741 Overdraft of commercial enterprises - national currency 10743 Overdraft to commercial enterprises - foreign currency 10745 Overdraft of agricultural enterprises - national currency 10747 Overdraft to agricultural enterprises - foreign currency 10749 Overdraft of state-owned enterprises - national currency 10751 Overdraft to state-owned enterprises - foreign currency

3 10752 Overdraft to entrepreneurs - national currency 10753 Overdraft to individuals - national currency 10754 Overdraft to entrepreneurs - foreign currency 10755 Overdraft to individuals - foreign currency 10757 Overdraft others - national currency 10759 Overdraft others - foreign currency 10761 Overdue overdraft of commercial enterprises - national currency 10763 Overdue overdraft of commercial enterprises - foreign currency 10765 Overdue overdraft of agricultural enterprises - national currency 10767 Overdue overdraft of agricultural enterprises - foreign currency 10769 Overdue overdraft of state-owned enterprises - national currency 10771 Overdue overdraft of state-owned enterprises - foreign currency 10772 Overdue overdraft to entrepreneurs - national currency 10773 Overdue overdraft to individuals - national currency 10774 Overdue overdraft to entrepreneurs - foreign currency 10775 Overdue overdraft to individuals - foreign currency 10777 Overdue overdraft others - national currency 10779 Overdue overdraft others - foreign currency 10900 LOANS 10901 Loans to commercial enterprises - national currency 10903 Loans to commercial enterprises - foreign currency 10905 Loans to agricultural enterprises - national currency 10907 Loans to agricultural enterprises - foreign currency 10909 Loans to state-owned enterprises - national currency 10911 Loans to state-owned enterprises - foreign currency

4 10912 Loans to entrepreneurs - national currency 10913 Loans to individuals - national currency 10914 Loans to entrepreneurs - foreign currency 10915 Loans to individuals - foreign currency 10917 Overdue loans of state-owned enterprises - national currency 10919 Overdue loans of commercial enterprises - national currency 10921 Overdue loans of agricultural enterprises - national currency 10922 Overdue loans to entrepreneurs - national currency 10923 Overdue loans to individuals - national currency 10925 Other loans - national currency 10927 Other loans - foreign currency 10929 Overdue loans of state-owned enterprises - foreign currency 10931 Overdue loans of commercial enterprises - foreign currency 10933 Overdue loans of agricultural enterprises - foreign currency 10934 Overdue loans to entrepreneurs - foreign currency 10935 Overdue loans to individuals - foreign currency 10937 Other overdue loans - national currency 10939 Other overdue loans - foreign currency 10943 Loans of state-owned enterprises in litigation process - national currency 10945 Loans of commercial enterprises in litigation process - national currency 10947 Loans of agricultural enterprises in litigation process - national currency 10948 Loans to entrepreneurs in litigation process - national currency 10949 Loans to individuals in litigation process - national currency 10951 Other loans in litigation process - national currency 10957 Loans of state-owned enterprises in litigation process - foreign currency

5 10959 Loans of commercial enterprises in litigation process - foreign currency 10961 Loans of agricultural enterprises in litigation process - foreign currency 10962 Loans to entrepreneurs in litigation process - foreign currency 10963 Loans to individuals in litigation process - foreign currency 10965 Other loans in litigation process - foreign currency 11100 EXTENDED LOANS 11101 Extended loans of commercial enterprises - national currency 11103 Extended loans of commercial enterprises - foreign currency 11105 Extended loans of agricultural enterprises - national currency 11107 Extended loans of agricultural enterprises - foreign currency 11109 Extended loans of state-owned enterprises - national currency 11111 Extended loans of state-owned enterprises - foreign currency 11112 Extended loans to entrepreneurs - national currency 11113 Extended loans to individuals - national currency 11114 Extended loans to entrepreneurs - foreign currency 11115 Extended loans to individuals - foreign currency 11117 Extended overdue loans of state-owned enterprises - national currency 11119 Extended overdue loans of commercial enterprises - national currency 11121 Extended overdue loans of agricultural enterprises - national currency 11122 Extended overdue loans to entrepreneurs - national currency 11123 Extended overdue loans to individuals - national currency 11125 Other extended loans - national currency 11127 Other extended loans - foreign currency 11129 Extended overdue loans of state-owned enterprises - foreign currency

6 11131 Extended overdue loans of commercial enterprises - foreign currency 11133 Extended overdue loans of agricultural enterprises - foreign currency 11134 Extended overdue loans to entrepreneurs - foreign currency 11135 Extended overdue loans to individuals - foreign currency 11137 Extended other overdue loans - national currency 11139 Extended other overdue loans - foreign currency 11141 Extended loans of state-owned enterprises in litigation process - national currency 11143 Extended loans of commercial enterprises in litigation process - national currency 11145 Extended loans of agricultural enterprises in litigation process - national currency 11146 Extended loans to entrepreneurs in litigation process - national currency 11147 Extended loans to individuals in litigation process - national currency 11149 Other extended loans in litigation process - national currency 11153 Extended loans of state-owned enterprises in litigation process - foreign currency 11155 Extended loans of commercial enterprises in litigation process - foreign currency 11157 Extended loans of agricultural enterprises in litigation process - foreign currency 11158 Extended loans to entrepreneurs in litigation process - foreign currency 11159 Extended loans to individuals in litigation process - foreign currency 11161 Other extended loans in litigation process - foreign currency 11300 MORTGAGE LOANS 11301 Mortgage loans of legal entities in national currency 11303 Mortgage loans of legal entities in foreign currency 11305 Mortgage loans of individuals in national currency 11307 Mortgage loans of individuals in foreign currency 11309 Extended mortgage loans of legal entities - national currency

7 11311 Extended mortgage loans of legal entities - foreign currency 11313 Extended mortgage loans of individuals - national currency 11315 Extended mortgage loans of individuals - foreign currency 11317 Extended mortgage loans of legal entities in litigation process - national currency 11319 Extended mortgage loans of legal entities in litigation process - foreign currency 11321 Extended mortgage loans of individuals in litigation process - national currency 11323 Extended mortgage loans of individuals in litigation process - foreign currency 11325 Overdue mortgage loans of legal entities - national currency 11327 Overdue mortgage loans of legal entities - foreign currency 11329 Overdue mortgage loans of individuals - national currency 11331 Overdue mortgage loans of individuals - foreign currency 11333 Mortgage loans of legal entities in litigation process - national currency 11335 Mortgage loans of legal entities in litigation process - foreign currency 11337 Mortgage loans of individuals in litigation process - national currency 11339 Mortgage loans of individuals in litigation process - foreign currency 11500 LOANS UNDER LETTERS OF CREDIT 11501 Loans under letters of credit of state-owned enterprises - national currency 11503 Loans under letters of credit of commercial enterprises - national currency 11505 Loans under letters of credit of agricultural enterprises - national currency 11506 Loans under letters of credit to entrepreneurs - national currency 11507 Loans under other letters of credit - national currency 11509 Loans under letters of credit of leasing companies - national currency 11511 Loans under letters of credit of state-owned enterprises - foreign currency

8 11513 Loans under letters of credit of commercial enterprises - foreign currency 11515 Loans under letters of credit of agricultural enterprises - foreign currency 11516 Loans under letters of credit to entrepreneurs - foreign currency 11517 Loans under other letters of credit - foreign currency 11519 Loans under letters of credit of leasing companies - foreign currency 11521 Loans under letters of credit against trust documents to state-owned enterprises - national currency 11523 Loans under letters of credit against trust documents to commercial enterprises - national currency 11525 Loans under letters of credit against trust documents to agricultural enterprises - national currency 11526 Loans under letters of credit against trust documents to entrepreneurs - national currency 11527 Loans under other letters of credit against trust documents - national currency 11529 Loans under letters of credit against trust documents to leasing companies - national currency 11531 Loans under letters of credit against trust documents to state-owned enterprises - foreign currency 11533 Loans under letters of credit against trust documents to commercial enterprises - foreign currency 11535 Loans under letters of credit against trust documents to agricultural enterprises - foreign currency 11536 Loans under letters of credit against trust documents to entrepreneurs - foreign currency 11537 Loans under other letters of credit against trust documents - foreign currency 11539 Loans under letters of credit against trust documents to leasing companies - foreign currency 11541 Loans under local letters of credit against trust documents to state-owned enterprises - national currency 11543 Loans under local letters of credit against trust documents to commercial enterprises - national currency 11545 Loans under local letters of credit against trust documents to agricultural enterprises - national currency 11546 Loans under local letters of credit against trust documents to entrepreneurs - national currency 11547 Loans under other local letters of credit against trust documents - national currency

9 11549 Loans under local letters of credit against trust documents to leasing companies - national currency 11551 Loans under overdue letters of credit of state-owned enterprises - national currency 11553 Overdue loans under letters of credit of commercial enterprises - national currency 11555 Overdue loans under letters of credit of agricultural enterprises - national currency 11556 Loans under overdue letters of credit to entrepreneurs - national currency 11557 Overdue loans under other letters of credit - national currency 11559 Loans under overdue letters of credit of leasing companies - national currency 11561 Loans under overdue letters of credit of state-owned enterprises - foreign currency 11563 Loans under overdue letters of credit of commercial enterprises - foreign currency 11565 Loans under overdue letters of credit of agricultural enterprises - foreign currency 11566 Loans under overdue letters of credit to entrepreneurs - foreign currency 11567 Loans under other overdue letters of credit - foreign currency 11569 Loans under overdue letters of credit of leasing companies - foreign currency 11571 Loans under letters of credit of state-owned enterprises in litigation process - national currency 11573 Loans under letters of credit of commercial enterprises in litigation process - national currency 11575 Loans under letters of credit of agricultural enterprises in litigation process - national currency 11576 Loans under letters of credit to entrepreneurs in litigation process - national currency 11577 Loans under other letters of credit in litigation process - national currency 11579 Loans under letters of credit of leasing companies in litigation process - national currency 11581 Loans under letters of credit of state-owned enterprises in litigation process - foreign currency 11583 Loans under letters of credit of commercial enterprises in litigation process - foreign currency 11585 Loans under letters of credit of agricultural enterprises in litigation process - foreign currency 11586 Loans under letters of credit to entrepreneurs in litigation process - foreign currency

10 11587 Loans under other letters of credit in litigation process - foreign currency 11589 Loans under letters of credit of leasing companies in litigation process - foreign currency ISLAMIC ACCOUNTS 105300 INTERBANK FINANCING RECEIVABLE 105301 Interbank financing of banks in Tajikistan - national currency 105303 Interbank financing of banks in Tajikistan - foreign currency 105305 Interbank financing of banks abroad - national currency 105307 Interbank financing of banks abroad - foreign currency 105309 Interbank financing of non-bank credit organizations in Tajikistan - national currency 105311 Interbank financing of non-bank credit organizations in Tajikistan - foreign currency 105313 Interbank financing of non-bank credit organizations abroad - national currency 105315 Interbank financing of non-bank credit organizations abroad - foreign currency 105500 SUBORDINATED FINANCING 105501 Subordinated financing of banks in Tajikistan - national currency 105503 Subordinated financing of banks in Tajikistan - foreign currency 105505 Subordinated financing of banks abroad - national currency 105507 Subordinated financing of banks abroad - foreign currency 105509 Subordinated financing of non-bank credit organizations in Tajikistan - national currency 105511 Subordinated financing of non-bank credit organizations in Tajikistan - foreign currency 105900 RECEIVABLE FROM NON-BANK CREDIT ORGANIZATIONS 105901 From non-bank credit organizations in Tajikistan - national currency 105903 From non-bank credit organizations in Tajikistan - foreign currency 105905 From non-bank credit organizations abroad - national currency 105907 From non-bank credit organizations abroad - foreign currency

11 107000 OVERDRAFT FINANCING 107001 Overdraft of commercial enterprises - national currency 107003 Overdraft of commercial enterprises - foreign currency 107005 Overdraft of agricultural enterprises - national currency 107007 Overdraft of agricultural enterprises - foreign currency 107009 Overdraft of state-owned enterprises - national currency 107011 Overdraft of state-owned enterprises - foreign currency 107013 Overdraft to entrepreneurs - national currency 107015 Overdraft to entrepreneurs - foreign currency 107017 Overdraft of individuals - national currency 107019 Overdraft of individuals - foreign currency 107021 Overdraft others - national currency 107023 Overdraft others - foreign currency 107025 Overdue overdraft of commercial enterprises - national currency 107027 Overdue overdraft of commercial enterprises - foreign currency 107029 Overdue overdraft of agricultural enterprises - national currency 107031 Overdue overdraft of agricultural enterprises - foreign currency 107033 Overdue overdraft of state-owned enterprises - national currency 107035 Overdue overdraft of state-owned enterprises - foreign currency 107037 Overdue overdraft to entrepreneurs - national currency 107039 Overdue overdraft to entrepreneurs - foreign currency 107041 Overdue overdraft of individuals - national currency 107043 Overdue overdraft of individuals - foreign currency 107045 Overdue overdraft others - national currency 107047 Overdue overdraft others - foreign currency 109000/115000 FINANCING 109000 MURABAHA FINANCING 109001 Murabaha financing of commercial enterprises - national currency 109003 Murabaha financing of commercial enterprises - foreign currency

12 109005 Murabaha financing of agricultural enterprises - national currency 109007 Murabaha financing of agricultural enterprises - foreign currency 109009 Murabaha financing of state-owned enterprises - national currency 109011 Murabaha financing of state-owned enterprises - foreign currency 109013 Murabaha financing to entrepreneurs - national currency 109015 Murabaha financing to entrepreneurs - foreign currency 109017 Murabaha financing of individuals - national currency 109019 Murabaha financing of individuals - foreign currency 109021 Murabaha financing of others - national currency 109023 Murabaha financing of others - foreign currency 109049 Restructured Murabaha financing of commercial enterprises - national currency 109051 Restructured Murabaha financing of commercial enterprises - foreign currency 109053 Restructured Murabaha financing of agricultural enterprises - national currency 109055 Restructured Murabaha financing of agricultural enterprises - foreign currency 109057 Restructured Murabaha financing of state-owned enterprises - national currency 109059 Restructured Murabaha financing of state-owned enterprises - foreign currency 109061 Restructured Murabaha financing to entrepreneurs - national currency 109063 Restructured Murabaha financing to entrepreneurs - foreign currency 109065 Restructured Murabaha financing of individuals - national currency 109067 Restructured Murabaha financing of individuals - foreign currency 109069 Restructured Murabaha financing of others - national currency 109071 Restructured Murabaha financing of others - foreign currency 109097 Financing under restructuring