Methodological Guidelines for Filling out Periodic Regulatory Consolidated Reporting

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Creation date: 2018-08-23

APPROVED

by the Decree of the Supervisory Committee of the NBKR

No. 5/1 dated 12.03.2011

Methodological Guidelines for Filling out

Periodic Regulatory Consolidated Reporting

(amendments and additions approved by the Decrees of the Supervisory Committee

No. 53/2 dated 24.12.2012, No. 17/1 dated 15.05.2015, No. 22/2 dated 29.06.2017)

I. General Provisions

1. These Methodological Guidelines for Filling out Periodic Regulatory Consolidated Reporting (hereinafter - the Guidelines) explain the procedure for filling out the appendices to the Regulation on Periodic Regulatory Consolidated Reporting (hereinafter - PRCR), which are compiled and submitted by one of the following legal entities:

1. a bank leading a banking group and holding a license from the National Bank of the Kyrgyz Republic (hereinafter referred to as the National Bank);

2. a banking holding company, a resident of the Kyrgyz Republic;

3. an authorized legal entity (engaged in banking and/or financial activities), agreed upon with the National Bank.

These Guidelines also apply to the Development Bank of the Kyrgyz Republic if it is a participant of a banking group.

For the purposes of this document, the aforementioned legal entities are referred to as the parent company.

(In the edition of the Decree of the Supervisory Committee No. 22/2 dated 29.06.2017)

2. PRCR is submitted to the National Bank in the following sections:

• title page;

• information on members of the Supervisory and Executive bodies of the parent company;

• information on individual officials of the parent company;

• basic information about the parent company;

• Section 1. Regulatory report on the financial condition of the banking group;

• Section 2. Income Statement;

• Section 3. Information on the largest credit risks;

• Section 4. Information on transactions with affiliated persons;

• Section 5. Information on transactions with insiders;

• Section 6. Information on compliance with economic ratios;

• Section 7. Calculation of capital adequacy of the banking group;

• Section 8. Information on the activities of participants in the banking group.

II. Title Page

3. The title page must indicate:

• date and outgoing registration number;

• date as of which the report was prepared (e.g., as of March 31, 2010);

• date of completion of the report;

• frequency - "quarterly", "annual", or "correction". Submission of a corrected report is permitted if technical errors arise. In this case, only those reporting forms in which changes were made are submitted, and the changes are marked with a marker;

• type of audit or inspection conducted - one or two of the following lines are indicated:

a) internal audit - if the audit was conducted by internal audit or auditors;

b) audit without opinion - if an audit was conducted that does not provide recommendations, a work plan for the future, but is limited to issuing an opinion on the correctness of the banking group's operations and accounting;

c) audit with opinion - if an audit was conducted that, in addition to checking the correctness of the relevant operations and accounting, provides the parent company with recommendations and a plan of measures to improve and/or perfect the activities of the banking group;

• name of the reporting parent company, indicated in capital letters;

• external auditor – filled out when submitting the annual report;

• certifying signatures of the Chairman of the Supervisory Body of the parent company or a member of the Supervisory Body replacing the Chairman in his absence, the Chairman of the Executive Body, the Chief Accountant, a member of the Executive Body overseeing the preparation of the report, and the person responsible for compiling and submitting the report;

• signature of a parent company employee responsible for compiling and submitting the PRCR, indicating position, surname, first name, patronymic, and phone number.

III. Information on Members of the Supervisory and Executive Bodies of the Parent Company

4. Information on members of the Supervisory Body of the parent company must contain the following information:

• surname, first name, and patronymic;

• place of work;

• position;

• work phone number;

• specimen signature.

5. Information on members of the Executive Body of the parent company must contain the following information:

• surname, first name, and patronymic;

• position;

• work phone number;

• specimen signature.

IV. Information on Individual Officials of the Parent Company

6. Information on individual officials of the parent company contains a list of the following individual officials of the parent company:

1. Chief Accountant,

2. Official responsible for liquidity management in the parent company,

3. Official responsible for the budget of the parent company,

4. Official responsible for the credit activities of the parent company,

5. Chairman of the Audit Committee,

6. Head of the Internal Audit Service/Department,

7. Official responsible for foreign currency transactions conducted by the parent company.

Officials specified in points 2, 3, 4, and 7 must represent the management of the parent company and be responsible for the policy conducted in the specified areas on the scale of the entire banking group.

7. For each official, the following information must be contained:

• first name and surname;

• position;

• work phone number;

• specimen signature.

8. Assignment of responsibility for specific areas of activity of the parent company to individual officials must have documentary confirmation in the parent company.

V. Basic Information about the Parent Company

9. Basic information about the parent company must contain the following information:

• full name of the reporting parent company - the full official name of the parent company;

• name for international operations, if different - the full name of the parent company under which it conducts international operations is indicated;

• address:

a) city - the name of the city where the parent company is located;

b) street, building number - the name of the street and the number of the head office building;

c) postal code - the postal code of the post office;

• officially announced contact information:

a) telephone - the official telephone number of the parent company;

b) fax - the official fax number of the parent company;

c) telex - the official telex number of the parent company;

d) email - the official email address of the parent company;

• parent company's website on the Internet – the official website of the parent company on the Internet;

• amount of authorized (share) capital:

a) declared - the amount of declared authorized capital of the parent company;

b) actually paid - the amount of actually paid authorized capital of the parent company.

VI. Section 1. Regulatory Report on the Financial Condition of the Banking Group

10. In the regulatory report on the financial condition of the banking group, the most significant items of the financial condition of the banking group are separately highlighted from the perspective of regulatory reporting.

The regulatory report consists of three columns: name of the balance sheet item, value of the item in som, and in the third column, the som equivalent of balance sheet items in foreign currency is highlighted at the exchange rate of the National Bank on the reporting date.

All amounts must be indicated in thousands of som.

Note: amounts in items of the regulatory report on the financial condition of the banking group (except for loans and financial leasing) are shown net of corresponding amounts of provisions for potential losses and depreciation.

Subsections D and E decode some items of the regulatory report on the financial condition of the banking group.

When compiling this section, assets, liabilities, capital, income, and expenses of the parent company and participants of the banking group are summed up item by item. At the same time, corresponding items of each participant of the banking group are added to the reporting items of the parent company, in the capital of which the parent company's share of ownership is more than 50 percent. If the parent company's share of ownership in the capital of a participant of the banking group is more than 10 but not more than 50 percent, then the financial data of such a participant are included item by item in proportion to the parent company's share in the capital of the participant of the banking group.

Data of a participant of the banking group are not included in the PRCR if the size of the balance sheet currency of this participant is less than 5 percent of the size of the balance sheet currency of the parent company.

In the event that the parent company or a participant of the banking group transferred funds in the reporting period, but another participant of the banking group did not receive these funds in the reporting period, then these funds should be considered received in the reporting period by the participant of the banking group in whose favor the funds were transferred.

11. Subsection A. Assets.

In item 1 "Cash", the amount of cash, including banknotes and coins in the operational cash register, banknotes and coins in transit, banknotes and coins in savings offices, banknotes and coins in ATMs is reflected by types of currencies: som, currencies of CIS and Baltic countries, currencies of OECD countries, and other currencies.

In item 2 "Current Accounts", the amount is reflected:

• funds on deposit and correspondent accounts in the National Bank, including mandatory reserve requirements;

• funds on correspondent accounts in banks or financial institutions, as well as overdraft amounts of these banks or financial institutions in the bank minus the corresponding special RPPU (Provision for Possible Losses);

• funds of participants of the banking group who are not financial and credit organizations, located on settlement accounts.

Balances are shown by currency: som, currencies of CIS and Baltic countries, currencies of OECD countries, and other currencies.

In item 3 "Deposit Accounts", the amounts of funds on deposits are reflected, including funds on deposits pledged in banks and other financial and credit organizations, minus the corresponding special RPPU.

In item 4 "Securities", the book value of securities owned by participants of the banking group is indicated: trading securities portfolio, securities available for sale, and securities held to maturity, minus the corresponding special RPPU. Data on securities are indicated in the breakdown "a) government securities" and "b) corporate securities".

In item 5 "Short-term Placements", the amount of secured and unsecured short-term interbank placements (up to 30 days) is reflected, in which participants of the banking group act as creditors, minus the corresponding special RPPU.

In item 6 "Securities Purchased under REPO Agreement", securities purchased by participants of the banking group with an obligation to resell them after a certain period of time and at a certain price are indicated, minus the corresponding special RPPU.

In item 7 "Loans and Financial Leasing to Financial and Credit Organizations", the amount of loans and financial leasing to local and foreign banks and other financial and credit organizations is reflected, minus the corresponding discount.

In item 8 "Loans and Financial Leasing to Other Clients", the amount of loans and financial leasing, overdraft loans, and loans issued using credit cards to local and foreign clients who are not financial institutions is reflected, minus the corresponding discount.

In item 9 "Special RPPU for Loans and Financial Leasing", the amount of special RPPU created for loans and financial leasing, financial institutions, and other clients is indicated.

In item 10 "Net Loans and Financial Leasing", the cost of loans and financial leasing minus the special RPPU for them (item 7 + item 8 - item 9) is indicated.

In item 11 "Fixed Assets", the cost of land and/or plots, buildings and other structures owned or used by participants of the banking group, furniture and equipment, including cars, as well as the cost of materials, labor, and other capitalized expenses arising in connection with construction, capital investments in the improvement of rented property, minus the accumulated depreciation on fixed assets, is included. Intangible assets are not included in this item. Fixed assets must be shown by the following groups: land and buildings; construction in progress and other fixed assets.

In item 12 "Real Estate Accepted in Settlement of Assets", real estate of the borrower accepted by participants of the banking group in settlement of assets, as well as real estate of inactive branches and subsidiaries of participants of the banking group, minus the corresponding special RPPU, is reflected.

In item 13 "Other Property Accepted in Settlement of Assets", other assets (not real estate) that have come into the ownership of participants of the banking group, as well as other property of closed branches and subsidiaries of participants of the banking group, minus the corresponding special RPPU, are reflected.

In item 14 "Investments in Other Companies", the amount of capital investments of participants of the banking group in companies, constituting less than 10% of the ownership share of the participant in this company, minus the corresponding special RPPU, is indicated.

In item 15 "Other Assets", the book value of assets not listed above, including funds in settlement, minus the corresponding special RPPU for them, as well as amounts for currency transactions (net swap position in foreign currency, cost adjustment for forward transactions, incomplete spot purchases of foreign/national currency) and intangible assets, including goodwill, are reflected.

In item 16 "Total Assets", the sum of items 1 to 7 and 10 to 15 is shown.

(In the edition of the Decree of the Supervisory Committee No. 22/2 dated 29.06.2017)

12. Subsection B. Liabilities

In item 17 "Demand Deposits of Legal Entities", the total amount of demand deposits of local and foreign legal entities, individual entrepreneurs, including settlement accounts, is indicated. Funds in settlement and demand deposits of banks and other financial and credit organizations are not included in this item.

In item 18 "Deposits of Individuals", the total amount of deposits of local and foreign individuals, including settlement accounts, demand deposits, term deposits, and savings certificates, is indicated.

In item 19 "Term Deposits of Legal Entities", the total amount of term deposits of local and foreign legal entities, individual entrepreneurs, including deposit certificates, is indicated. Term deposits of banks and other financial and credit organizations are not included in this item.

In item 20 "Liabilities to the National Bank", the amount of liabilities to the National Bank and to subsidiaries of the National Bank is reflected.

In item 21 "Correspondent Accounts", the amount of funds of banks-participants of the banking group on correspondent accounts of banks is reflected.

In item 22 "Bank Deposits", the amounts of funds of banks or financial and credit organizations placed as demand deposits and term deposits are reflected.

In item 23 "Short-term Placements", the amount of secured and unsecured short-term interbank placements (up to 30 days) in which banks-participants of the banking group act as debtors is shown.

In item 24 "Deposits and Credits from Government Bodies", the amount of funds on deposit accounts of government bodies and other funds received from government bodies in a breakdown into:

a) government deposits;

b) credits from government bodies;

is indicated.

In item 25 "Securities Sold under REPO Agreement", the value of securities sold by banks-participants of the banking group under a repurchase agreement for a certain date in the future and at a certain price is indicated.

In item 26 "Loans Received", the amount of loans that are not considered as short-term placements, received by participants of the banking group:

a) from banks;

b) from other financial and credit organizations, including international ones,

is shown.

In item 27 "Subordinated Debt Obligations", debt obligations that may be claimed against the assets of the issuer and paid after satisfaction of the claims of other creditors are indicated.

In item 28 "Other Liabilities", other liabilities not listed above, including funds in settlement, as well as incomplete spot sales of foreign/national currency, are reflected.

In item 29 "Total Liabilities", the sum of items 17 to 28 is shown.

13. Subsection C. Capital

In item 30 "Share Capital", the value of share capital is shown in the breakdown:

a) ordinary shares - the total amount of ordinary shares (capital)/equity of participants of the banking group is indicated regardless of the organizational and legal form (JSC, LLC, etc.);

b) preferred shares - the total amount of preferred shares of participants of the banking group that are joint-stock companies is indicated;

c) capital paid in excess of par value, including additional capital contributed by shareholders - the amount of funds contributed by shareholders in excess of the par value of shares, as well as additional capital contributed by shareholders to meet the requirements of the National Bank on the minimum size of capital (own funds), is shown;

d) retained earnings - the amount of retained earnings of participants of the banking group is reflected;

d1) profit of previous years - profit of previous years that remained in participants of the banking group after distribution of part of the funds to shareholders and after transfer to reserves for future needs of participants of the banking group is reflected;

d2) profit of the current year - profit of the current year is reflected;

d3) reserves for future needs - the amount of reserves created by participants of the banking group for future events from the distribution of profit is indicated.

In item 31 "General Reserves", the amount of reserves available in participants of the banking group, created from the revaluation of assets of participants of the banking group, and the difference formed as a result of currency translation upon consolidation, as well as the amount of general RPPU for loans and financial leasing and for other classified assets, is reflected:

a) reserve for revaluation of fixed assets - the amount of revaluation of fixed assets is reflected;

b) reserve for revaluation of securities available for sale and held to maturity - the amount of unrealized income and losses arising from the revaluation of securities available for sale and held to maturity is reflected;

c) general RPPU for loans and financial leasing - the amount of general RPPU for loans and financial leasing is shown;

d) general RPPU for other classified assets - the amount of general RPPU for other assets subject to classification is shown;

e) other general reserves - the amount of other general reserves is shown.

In item 32 "Total Capital", the sum of items 30 and 31 is indicated.

In item 33 "Total Liabilities and Capital", the sum of items 29 and 32 is indicated.

14. Subsection D. Off-Balance Sheet Liabilities

In item 34 "Obligations to Issue Loans", obligations to issue loans or loan substitutes in the future are reflected.

In item 35 "General Guarantees and Similar Obligations", general guarantees and similar obligations issued or confirmed by participants of the banking group are reflected.

In item 36 "Letters of Credit", possible obligations of participants of the banking group on letters of credit are reflected:

a) standby;

b) documentary;

c) other.

In item 37 "Currency Transactions", obligations of participants of the banking group on currency transactions are reflected:

a) swap transactions:

• purchase;

• sale;

b) other forward transactions:

• purchase;

• sale.

Obligations arising from swap transactions, both for the purchase of currency that was sold and for the sale of currency that was bought, are reflected in point a) in the rows "purchase" and "sale", respectively.

Obligations on other forward transactions, except for swap transactions, both for the purchase and sale of currency, must be reflected in point b) in the rows "purchase" and "sale", respectively.

In item 38 "Obligations to Purchase Assets", obligations of participants of the banking group to purchase assets in the future are reflected.

In item 39 "Other Off-Balance Sheet Liabilities", all other off-balance sheet liabilities not listed above are reflected.

In item 40 "Total Off-Balance Sheet Liabilities", the sum of items 34 to 39 is shown.

Note: counter-accounts for off-balance sheet operations are not reflected.

15. Subsection E. Breakdown of Other Assets and Liabilities.

In item 1 "Other Assets", the breakdown of assets of participants of the banking group contained in the corresponding item of the balance sheet report is shown:

a) accrued interest receivable - the amount of accrued interest receivable is shown;

b) prepaid payments made - the amount of payments made by participants of the banking group to other parties according to contract terms is shown;

c) unexplained debtor balances - amounts of funds pending clarification are shown;

d) precious metals - the cost of precious metals held by participants of the banking group is shown;

e) other other assets - amounts for currency transactions (net swap position in foreign currency, cost adjustment for forward transactions, incomplete spot purchases of foreign/national currency), as well as the amount of other other assets of participants of the banking group not listed above, are shown.

In item 2 "Special RPPU on Other Assets", the amount of special RPPU on the aforementioned other assets of participants of the banking group is indicated.

In item 3 "Net Other Assets", the net value of other assets of participants of the banking group (item 1 minus item 2) is indicated. This item must be equal to item 15 of Subsection A of Section I "Regulatory Report on the Financial Condition of the Banking Group".

In item 4 "Other Liabilities", the breakdown of liabilities of participants of the banking group contained in the corresponding item of Section I "Regulatory Report on the Financial Condition of the Banking Group" is shown:

a) accrued interest payable - the amount of accrued interest payable is shown;

b) taxes payable - the amount of liabilities of participants of the banking group subject to payment to the budget is shown;

c) unexplained creditor debt - amounts of funds pending clarification are shown;

d) dividends payable - the amount of funds payable to shareholders is shown;

e) other other liabilities - amounts of incomplete spot sales of foreign/national currency, as well as other other liabilities not listed above, including RPPU on off-balance sheet liabilities, are shown.

This item must be equal to item 28 of Subsection A of Section I "Regulatory Report on the Financial Condition of the Banking Group".

16. Subsection F. Liabilities to the National Bank and Subsidiaries of the National Bank

In item 1 "Overnight", the amount of overnight loans received by participants of the banking group is reflected.

In item 2 "Lender of Last Resort Credit", the amount of lender of last resort credit received by participants of the banking group is shown.

In item 3 "EBRD Credits", the amount of credits received by participants of the banking group under the EBRD credit line is shown.

In item 4 "World Bank Credits", the amount of credits received by participants of the banking group under the World Bank credit line is shown.

In item 5 "Other Credits and Liabilities to the National Bank", the amount of other liabilities, including intraday credits, of participants of the banking group to the National Bank is shown.

In item 6 "Total" - the sum of items 1-5.

17. Subsection G. Placement of Assets of the Banking Group

Subsection G reflects information on the geographical placement