Instruction No. 150 on the Procedure for Banks of the Republic of Tajikistan to Conduct Safe Deposit Operations

"REGISTERED" By the Ministry of Justice of the Republic of Tajikistan on July 18, 2006, No. 221 "APPROVED" By the Resolution of the Board of the National Bank of Tajikistan on July 3, 2006, No. 229 Changes registered By the Ministry of Justice of the Republic of Tajikistan under No. 2211 dated 02.03.2023. Changes Approved By the Resolution of the Board of the National Bank of Tajikistan under No. 15 dated 30.01.2023. INSTRUCTION No. 150 "On the Procedure for Banks of the Republic of Tajikistan to Conduct Safe Deposit Operations" "Instruction No. 150 'On the Procedure for Banks of the Republic of Tajikistan to Conduct Safe Deposit Operations' (hereinafter - the Instruction) is developed in accordance with part 5 of Article 42 of the Law of the Republic of Tajikistan 'On the National Bank of Tajikistan' and part 3 of Article 3 of the Law of the Republic of Tajikistan 'On Banking Activity'. (Resolution of the Board of NBT dated 30.01.2023, No. 15)

I. General Provisions 1.1. The Instruction defines the procedure for banks to conduct safe deposit operations (leasing safe deposit cells or accepting from legal and physical persons, residents and non-residents (hereinafter - the Client) valuables (hereinafter - the subject of deposit) for storage). The Instruction defines the duties and responsibilities of bank employees whose activities involve providing banking services to clients who wish to lease safe deposit cells in banks to store their valuables. 1.2. Safe deposit cells represent a reinforced safe (block) consisting of individual numbered cells of various sizes, locked with a lock requiring two keys. Inside each cell is a container for depositing, storing, and transporting valuables within the bank's premises (vault). 1.3. Safe deposit cells are installed in a specially equipped room (vault) with a closing reinforced door and equipped with security and fire alarm systems. 1.4. To serve clients when depositing valuables into safe deposit cells, retrieving them, or inspecting them, separate rooms or cabins are equipped, isolated from each other, ensuring the client's free movement and confidentiality of valuables left for storage.

II. Procedure for Organizing Client Service in Conducting Safe Deposit Operations 2.1. The bank conducts safe deposit operations by providing legal and physical persons with special individual safe deposit cells of various sizes for temporary use for a term from 1 day to 1 year and above on a lease basis. 2.2. For storing money, valuables, documents, securities, or other items for clients who have applied to rent one or more individual safe deposit cells, the bank provides a cell of the desired size under conditions corresponding to banking rules and requirements provided for by the Laws of the Republic of Tajikistan. 2.3. When providing cells for lease, a Lease Agreement for an individual safe deposit cell for the storage of valuables is concluded between the bank and the client in accordance with Appendix No. 1 provided in this Instruction. The client familiarizes themselves with the Rules for using an individual bank safe (Appendix No. 2 to the Agreement provided in this Instruction). The Agreement is concluded in writing in two copies having equal legal force. One copy is handed to the client, and the other copy remains with the bank. 2.4. When concluding the Lease Agreement (for an individual safe deposit cell), the bank simultaneously fills out a personal client card with an insert to it in one copy according to the established form (Appendix No. 2 to this Instruction). The client's full surname, first name, and patronymic are entered into the personal card in mandatory order, and for greater protection of valuables against unauthorized access - passport data, address, and contact phone number. After the bank employee enters the relevant data about the client, the client certifies the accuracy of the entry with their signature. On the insert of the personal card, the bank employee keeps track of payment for banking services. 2.5. Payment for the bank's services for providing an individual safe deposit cell for the storage of valuables on lease from clients is established in accordance with tariffs approved by the bank's Board depending on the size of the leased cell and the storage term. Payment terms are determined in the Agreement. The amount of payment for using a safe deposit cell for storing valuables may be changed by mutual agreement through an additional agreement. 2.6. At the client's request, the safe deposit cell lease Agreement may be extended or terminated at any time if the client applies to retrieve their valuables left for storage before the established term of the Agreement expires. In this case, the rent paid to the bank by the client is not refunded if provided for in the Agreement. 2.7. Payment for using a safe deposit cell is made by the client within the terms specified in the Agreement. If the client fails to pay for safe deposit services on time, they pay a penalty, the size of which is stipulated in the contract. 2.8. Payment for services is made by cash deposit into the bank's cash desk, for which a deposit slip is filled out, or by transfer from the Client's (lessee's) deposit account within the bank or transfer from another bank. 2.9. The fee for leasing a safe is paid in a lump sum for the entire lease period. In the event of early release of the safe, the rent is not refunded to the Client. 2.10. When accounting for payment for services in the bank, the following accounting entries are made: When paying for services with cash: DEBIT - "Cash - national currency" (account 10101) CREDIT - "Income from commission to the organization" (account 40402) When paying for services by transferring funds within the bank: DEBIT - "Demand deposits of residents - national currency" (account 20202) CREDIT - "Income from commission to the organization" (account 40402) When paying for services by transferring funds from another bank: DEBIT - "Correspondent account at NBT - national currency" (account 10301) CREDIT - "Income from commission to the organization" (account 40402) DEBIT - "Correspondent accounts of banks in Tajikistan – national currency" (account 10501) CREDIT - "Income from commission to the organization" (account 40402) DEBIT - "Correspondent accounts of banks abroad - national currency" (account 10507) CREDIT - "Income from commission to the organization" (account 40402). (Resolution of the Board of NBT dated 30.01.2023, No. 15) 2.11. After payment is made, the bank transfers the safe deposit cell to the client according to the acceptance-transfer act (Appendix No. 1 to the Agreement provided in this Regulation) and provides them with a vault access card.

2.12. In the event of using an individual safe deposit cell after the expiration of the term established by the Agreement, the bank does not issue valuables to the client until full payment of rent is made by them. 2.13. The client deposits valuables into the safe deposit cell container in a specially equipped room or cabin in the absence of third parties and the responsible bank employee. Then, in the presence of a bank employee, the container is inserted into the safe deposit cell and locked with the client's key, after which the tightness of the safe deposit cell closure is checked. 2.14. Safe deposit cells are equipped with one master key and two copies of identical numbered keys. Opening the safe deposit cell is done with two keys (first the master key is inserted, then the key issued to the client). Closing the safe deposit cell is done with only one key held by the client. The master key is transferred under the responsibility of the bank employee serving clients. Of the two identical keys, one copy from all safe deposit cells in special packaging, sealed with two wax seals with a detailed inventory, is handed over for storage to the head of the first department in the Head Bank, and in branches - to the branch bank's vault under the responsibility of a person authorized by the order of the bank head; the second copy of the key is issued to the Client. The package with duplicate keys of branches is placed for storage in the cash vault storeroom and accounted for in the established order at 1 somoni on account No. 93301 "Other off-balance sheet accounts". 2.15. The client is obliged not to allow deterioration of the safe's condition, damage to the lock and key to it. Regarding any malfunctions of the safe deposit cell, as well as in cases of loss of the key and changes to the data specified in p. 3.4, the client must immediately notify the bank with subsequent written confirmation. 2.16. Before the expiration of the safe lease term, the client is obliged to retrieve the subject of deposit and hand over the access card and the safe deposit cell to the Bank employee according to the acceptance-transfer act. 2.17. In each case of the client or their authorized representative contacting the bank to open the safe deposit cell after the contract term expires, to inspect, retrieve, or additionally deposit valuables, the access card and passport are presented, the data of which are verified against the records in the Agreement and the client's personal card. 2.18. To keep track of clients in the bank, a separate folder is created for each of them by the bank employee, in which the Agreement with its appendices, the client's personal card, and other payment documents are filed. 2.19. Clients (lessees) are prohibited from storing weapons and ammunition, poisons and chemicals, explosives, flammable, radioactive, narcotic substances, and other substances that may cause harm to the bank's property or the contents of safe deposit cells. In case of suspicion (presence of odor, metal detector readings), the client is obliged to present items for storage to the bank for inspection. 2.20. In addition, the bank has the right to open the safe in the absence of the client in case of force majeure circumstances (fire, flood, accident), in case of suspicion (appearance of odor, or damage to the safe deposit cell due to items left for storage), as well as in cases provided for by the contract. 2.21. Forced opening of the safe is carried out by a commission consisting of authorized representatives of the bank. Upon the fact of opening the safe and retrieving the deposited items, an act containing an inventory of the deposited items is drawn up. The act is signed by the members of the commission.

III. Disposition of Valuables Stored in Safe Deposit Cells 3.1. The client has the right to dispose of their valuables through their representative or authorized person. The client's representative may be any competent citizen based on the client's written consent given at the time of their personal presence in the bank by making an entry on the personal card opened to them by the bank according to the form provided in Appendix No. 2 to this Instruction. They may transfer the key to the safe deposit cell to the person to whom the trust entry is made. The client's power of attorney presented to the bank may be drawn up and notarized. 3.2. Use of an individual safe deposit cell by the client's authorized person is carried out based on an application with the authorizing visa of the bank head and other relevant documents. 3.3. In the event of the impossibility of personally coming to the bank to retrieve the subject of deposit within the terms established by the Agreement, as well as regarding changes to the legal address, place of residence, and other details, the client is obliged to notify the bank in a timely manner. 3.4. In the event of the client's death, the person specified in the testamentary disposition may dispose of their safe deposit cell and, regardless of the statute of limitations, apply to receive the valuables. The specified person must provide a copy of the client's death certificate, notarized, their passport, access card, and key to the safe deposit cell. 3.5. In the absence of a testamentary disposition, the client's heirs have the right to dispose of the safe deposit cell upon providing a copy of the client's death certificate, notarized, as well as documents confirming identity, access card, and key to the safe deposit cell.

IV. Organization of Storage of Valuables in Safe Deposit Cells 4.1. The bank takes all measures to ensure the complete safety of valuables stored in safe deposit cells, as well as the non-disclosure of information about the Client, except for cases provided for by current legislation. 4.2. Valuables deposited by clients in leased safe deposit cells of the bank are stored in a specially equipped room (vault) under the responsibility of the head and a bank employee appointed by the order of the bank head, serving clients in this area. 4.3. At the end of working hours, the responsible employee together with the bank head checks the integrity of all safes and cells. After that, they close the vault door with two keys. The vault door is sealed with two wax seals in the presence of a post militsionaire, or security guard. 4.4. The procedure for storing, opening, and closing the vault in which safe deposit cells for storing client valuables are located is carried out similarly to the storeroom of the bank's cash and other valuables. 4.5. In the event of damage to the leased property (safe deposit cells), the bank immediately notifies the Client. 4.6. In the event of the client's non-appearance after the expiration of the Agreement term, the bank ensures the safety of the safe deposit cell and notifies the Client in writing twice a month about the expiration of the Agreement term and, if necessary, clarifies the reasons for their non-appearance. 4.7. The bank has the right to open the safe in accordance with paragraphs 2.20.- 2.21. 4.8. The retrieved subject of deposit remains together with the inventory at the bank's storage under the conditions of the Agreement.

Appendix No. 1 to the Instruction Standard Agreement No. _______ Lease of an Individual Safe Deposit Cell of "" ________ 20 city. ________ _______________________ in the person of , acting on the basis - Charter, (Power of Attorney) hereinafter referred to as "Bank" on one side and Mr. (Mrs.) Surname _____________________________________________________ First Name_________________________________ Patronymic_____________________________________________________ hereinafter referred to as "Client" on the other side, have concluded this Agreement as follows:

I. Subject of the Agreement 1.1. "Bank" undertakes to provide "Client" with temporary use of an individual safe deposit cell No._______ in the bank premises located at: _______________________ in the order and under the conditions provided for by this Agreement. Access to the individual safe deposit cell is carried out from ________ to__________,

II. Rental Cost and Settlement Procedure 2.1. For using the safe deposit cell specified in p.1.1 of this Agreement, the "Client" pays the "Bank" a commission, including VAT, for the entire lease term in advance in accordance with approved tariffs. 2.2. The fee for the leased cell under this Agreement constitutes________________________________________________________________. 2.3. The rent is paid by the "Client" in cash to the bank's cash desk, or by transfer from their deposit account within the bank or by transfer from another bank in the amount determined by p.2.2 of this Agreement. 2.4. The date of payment is considered: when paying by non-cash method - the date of crediting funds to the bank's accounts. When paying in cash - the date indicated in the receipt order. 2.5. In the event of early termination of the Agreement at the initiative of the "Client", the rent is not refundable. 2.6. In the event of appearance after the expiration of the contract term, the lessee pays the rent for all time of actual use of the cell in accordance with established tariffs. Until full payment for services, "Client" valuables are not issued.

III. Rights and Obligations of Parties

1. The Bank has the right: 3.1.1. Terminate this Agreement in the manner established by law in case of violation by the "Client" of the Rules for using an individual safe deposit cell. 3.1.2. In case of suspicion (presence of odor, metal detector readings), inspect items presented for storage in the presence of the Client. 3.1.3. Open the safe deposit cell and retrieve valuables stored there in the event of force majeure circumstances, i.e., such extraordinary circumstances that make it impossible or difficult for the bank to provide services to the "Client" under this Agreement, as well as in case of violations by the "Client" of the conditions of p. 4.1 of this Agreement. 5

3.1.4. When extending the lease term, require payment for services in accordance with the Tariffs in effect on the date of prolongation. 2. Obligations of the Bank: 3.2.1. Familiarize the "Client" with the rules for using the safe deposit cell and tariffs for services. 3.2.2. Provide the "Client" with a working safe deposit cell and key to it. 3.2.3. Take necessary measures to ensure the complete safety of the contents of the safe deposit cell and protect it from any encroachments by third parties. 3.2.4. Ensure access for the client or their authorized person to the safe deposit cell, as well as to the room for confidential work with valuables. 3.2.5. Provide information services free of charge regarding the procedure for using the safe deposit cell. 3.2.6. Eliminate at their own expense damage to property caused not by the fault of the "Client". 3.2.7. Not disclose to third parties information about the "Client" and this Agreement, except for cases provided for by current legislation. 3.2.8. Within one month from the moment of expiration of this Agreement, while ensuring the safety of the safe deposit cell, notify the "Client" in writing twice about the expiration of the contract term. 3.2.9. Deny access to the safe deposit cell to the authorized person of the "Client (lessee)", whose powers are not оформлены in accordance with the requirements of p. 3.1 of the Instruction, as well as if the bank has information about the termination of the power of action, or upon discovery of signs of its forgery. 3. Rights of the "Client": 3.3.1. Use the safe deposit cell for its direct purpose from the date of payment of rent in accordance with the conditions of this Agreement and the Rules for using an individual safe deposit cell (Appendix No. 2 to this Agreement), 3.3.2. Terminate the Agreement with the bank unilaterally in advance, and transfer the safe deposit cell and key to it to the bank according to the acceptance-transfer act. 3.3.3. In the event of malfunction of the safe deposit cell or its lock not caused by the fault of the "Client", demand from the bank provision of a working safe deposit cell without additional payment in the amount of ____ somoni. 3.3.4. Provide the right to use the safe deposit cell to another person in accordance with pp. 3.1.,3.2. of the Instruction "On the Procedure for Banks of the Republic of Tajikistan to Conduct Safe Deposit Operations". Prolong the Agreement with the bank based on an additional agreement. 4. Obligations of the "Client": 3.4.1. Observe the established rules for using the safe deposit cell in the bank premises. 3.4.2. In case of loss or damage to the key, as well as loss of the access card to the individual safe deposit cell, immediately notify the bank with subsequent written confirmation. 3.4.3. Treat the leased property carefully and in case of causing damage to the leased safe deposit cell, compensate the bank for the cost of work to replace and install a new lock, restore the safe deposit cell, and also pay a fine in the amount of ________ somoni. 3.4.4. On the last day of the lease term, before the bank's operational day closes, free the cell of stored items and return the key and access card for the individual safe deposit cell to the bank. 6

3.4.5. Notify the bank within three days about changes to the legal address, place of residence, and other details and circumstances that could affect the fulfillment of obligations under this Agreement.

IV. Special Conditions 4.1. It is prohibited to store weapons and ammunition, poisons and chemicals, explosives, flammable, narcotic substances, and others in the safe deposit cell. Responsibility for storing prohibited items lies with the client themselves. If the client violated bank rules and left prohibited items for storage in safe deposit cells, the bank reserves the right at any time to neutralize or destroy the contents of the cell without compensating the client for losses, which is reported to law enforcement agencies. 4.2. Of the two identical keys, one copy is handed over for storage to the first department of the bank in special packaging, sealed with two wax seals under the responsibility of the department head, in bank branches, to its vault under the responsibility of a person authorized by the order of the bank head.

V. Liability of Parties 5.1. In the event of non-fulfillment of any obligations provided for by this Agreement, as well as the rules for using an individual bank cell, the guilty party compensates for the damages caused in the full amount. 5.2. The Client is responsible for late payment of rent. In case of late payment, the client pays a penalty in the amount of ___% of the rent amount for each day of delay. 5.3. The Client bears full property liability for losses caused to the bank and/or third parties as a result of the impact of items, substances, and other deposits placed by the client for storage in violation of the Rules for using an individual safe deposit cell. 5.4. The Bank is not responsible for changes in properties, mechanical damage, or destruction of the client's property placed by them for storage in a safe deposit cell if this occurred as a result of spontaneous action of the specified property or due to force majeure circumstances. 5.5. Disputes arising during the fulfillment of the Agreement conditions are considered by the parties through negotiations in accordance with the legislation.

VI. Additional Conditions 6.1. Changes and additions to this Agreement are made by mutual consent of the parties. 6.2. This Agreement is strictly confidential.

VII. Appendix 7.1. The Agreement is attached and is an integral part of the Act of Acceptance-Transfer and the Rules for using a bank safe.

VIII. Note 8.1. Currently active tariffs for leasing an individual safe deposit cell are kept by the serving employee and presented to the "Client" upon their request. "Client is familiar with "Tariffs". His ____________ signature This Agreement enters into force from the date of its signing and remains valid until all its conditions are fully fulfilled by the parties. 7

This Agreement is drawn up in 2 copies, one for each of the parties, with all copies having equal legal force.

IX. Addresses of Parties Bank: Postal address: Bank Index: _______ , st. ____________ INN/Cash Account No.____________, BIC Phones: ______________ signature seal Client Postal address: Phones Signature ___________________ 8

Appendix No. 1. to Agreement Act of acceptance - transfer of an individual safe deposit cell for lease "" _____________ 20 ____ year, ______________________ In accordance with the concluded Lease Agreement No. of an individual safe deposit cell, the responsible executor of the "Bank" _____________________ "Client" _______________________ carried out acceptance - transfer of property Cell No. is empty. Key and access card handed to client. Signature of the responsible person of the "Bank" ________________________ Client: ______________________________________________________________ Passport No. __________, issued by __________________________________ Address: Dushanbe city, st. ____________________________________________________ Phones: _________________________________________________________ "" 20 year client received key and access card (Resolution of the Board of NBT dated 30.01.2023, No. 15) Client's Signature ______________________ Upon expiration of the lease term of an individual safe deposit cell "" __________ 20 year. Key handed over. Client's Signature ____________________ Cell No. is empty. Key and access card received. Signature of the responsible person of the Bank ___________________________________________________________ 9

Appendix No. 2 to the Agreement Rules for using Individual Bank Safe

1. An individual safe (safe deposit cell) is provided to the client for temporary use based on a concluded Agreement with the bank. By mutual agreement, the lease term may be extended.
2. The fee for leasing a safe is determined in accordance with