Instruction on Completing the Temporary Forms of Periodic Regulatory Reporting of a Credit Union (Approved by Resolution of the Board of the National Bank of the Kyrgyz Republic No. 20/7 of 24 June 2005)

Registered with the Ministry of Justice of the Kyrgyz Republic

26 July 2005. Registration number 96-05

Approved

by resolution of the Board

of the National Bank

of the Kyrgyz Republic

No. 20/7 of 24 June 2005

INSTRUCTION

on completing the Temporary Forms of Periodic

Regulatory Reporting of a Credit Union

1. General provisions

2. Procedure for preparing periodic regulatory reporting

of credit unions

3. Final provisions

1. General provisions

1.1. This instruction determines the composition, content and procedure for preparing periodic regulatory reporting by credit unions (hereinafter referred to as CUs).

1.2. Periodic regulatory reporting is a system of indicators reflecting the property and financial position of a CU as at the reporting date, as well as the financial results of its activity for the reporting period.

1.3. The purpose of CU regulatory reporting is:

• provision of confirmed reliable and comparable information to users for the purpose of their assessment of the financial position and efficiency of functioning of the CU, as well as for their adoption of economic decisions;

• support of confidence in the CU through the provision of basic information on the results of activity that is comparable and understandable.

2. Procedure for preparing periodic regulatory

reporting of credit unions

2.1. CU regulatory reporting consists of the following approved forms:

1) Form No. 1 "Balance Sheet" (monthly): No. 1-1 "Balance Sheet" - Assets; No. 1-2 "Balance Sheet" - Liabilities and Capital;

2) Form No. 2 "Profit and Loss Statement" (monthly);

3) Form No. 3 "Other Information" (monthly);

4) Form No. 4 "Information on CU Borrowers" (quarterly);

5) Form No. 5 "Report on Deposit Operations" (monthly);

6) Form No. 6 "Calculation of the PEARLS System Indicators" (quarterly);

7) Form No. 7 "Information on the Loan Portfolio" (quarterly);

8) Form No. 8 "Information on Compliance with Economic Ratios" (monthly).

2.2. The following information must be clearly highlighted in the forms of periodic regulatory reporting:

• name of the CU;

• CU code;

• reporting date or period covered by the reporting;

• units of measurement.

2.3. CU periodic regulatory reporting is submitted within the following deadlines:

Monthly reporting forms are submitted as at the end of the last day of the reporting month no later than the 7th day of the month following the reporting month.

Quarterly reporting forms are submitted as at the end of the last day of the reporting month no later than the 12th day of the month following the reporting period.

2.4. The content and forms of periodic regulatory reporting are applied consistently from one reporting period to another (principle of consistency).

2.5. In the reporting forms, for items for which no operations were conducted as at the day of preparation of the reporting, the numerical value "zero" is indicated.

2.6. CU periodic regulatory reporting must be prepared in the national currency of the Kyrgyz Republic.

2.7. The reliability of the periodic regulatory reporting presented to users is confirmed by the signatures of the Chairman of the Board and the accountant of the CU.

2.8. Correction of errors in periodic regulatory reporting is confirmed by the signature of the persons who signed it, indicating the date of correction.

2.9. The CU Board is responsible for the preparation and submission of CU periodic regulatory reports.

2.10. Each CU must appoint a person responsible for the completeness of the content, submission of the report within the required deadlines and correctness of completion of the report. In addition, this person must be responsible for contacts with the NBKR on all issues concerning the information included in the report.

2.11. The report is submitted to the NBKR on paper ((1) see note) (and on electronic media, if the CU has such capability) sealed in an envelope, in accordance with the established deadlines.

2.12. All data presented in the report are expressed in thousands of soms.

2.13. CUs of Chui oblast and the city of Bishkek submit the Report to the Central Office of the NBKR to the Non-Bank Institutions Supervision Division (NBSD). CUs located in other regions of the republic submit the report to the oblast (regional) departments of the NBKR.

2.14. The inspector of the NBSD/oblast (regional) department of the NBKR must open the envelope, place a stamp with the date on the title page of the CU report, and place his signature confirming receipt of this document. Then he must verify that the number of annexes to the report corresponds to the number of annexes indicated on the title page, and that there are signatures of two officials of the CU which certify the correctness of completion of the report on each page.

2.15. To assess the financial position of the CU, the inspector of the NBSD/oblast (regional) department of the NBKR must check the correctness of preparation of the report and the accuracy of its analysis.

2.16. Upon completion of the check, the date of completion of the check is entered, which is confirmed by the signature of the inspector who conducted the check and analysis of the report. The CU is liable in accordance with the legislation of the Kyrgyz Republic for failure to submit, untimely submission of the report and/or unreliable information.

2.17. In the event of a discrepancy between the report and the NBKR's data on the CU's activity, the NBSD sends a letter on adjustment of the report with the corresponding reflection of changes in the regulatory report within 15 working days.

2.18. Adjusted reports must be submitted to the NBKR within 5 working days.

If the report corresponds to the NBKR's data on the CU's performance indicators, or after receipt of the letter with the adjusted report in accordance with the NBKR's comments, the report is considered accepted by the NBKR from the day of actual submission of the corresponding or adjusted report, if within the established deadline the NBKR has not sent a letter.

Note:

(1) If the CU does not have the relevant office equipment - two copies are provided on paper.

2.19.

---

| No. | Name of items | Group of accounts | Required details | Comments |
|-----|---------------------------------------------------------------|
|1 | Form No. 1-1 "Balance Sheet" - Assets |
|---------------------------------------------------------------------|

In the balance sheet, assets and liabilities are grouped by content. Assets are arranged in order of decreasing liquidity, and liabilities by maturity. In column 4 of this form, the balances of the balance sheet accounts of the corresponding groups of accounts are indicated
1
-----
2
-----
3
-----
4
-----
5
-----
6
-----
7
-----
8
-----
9
-----
10
-----
11
-----
11.1.
-----
12
-----
12.1
-----
12.2
-----
13
-----
14
-----
14.1
-----
14.2
-----
14.3
-----
14.4
-----
15
-----
15.1
-----
16
-----
-----

|-----|---------------------------------------------------------------|

2	Form No. 1-2 "Balance Sheet" - Liabilities
1	Demand deposits
-----	------
2	Savings deposits
-----	------
3	Time deposits
-----	------
4	Total deposits
-----	------
5	Loans from banks and other financial institutions
-----	------
5.1	Loans from FCPRKC
-----	------
5.2	Loans from banks
-----	------
5.3	Loans from other financial and credit institutions of the Kyrgyz Republic
-----	------
6	Reverse REPO transactions
-----	------
7	Loans of the Government of the Kyrgyz Republic
-----	------
8	Other liabilities and loans
-----	------
9	Accrued interest payable
-----	------
9.1	interest accrued on deposits of depositor-participants of the CU
-----	------
9.2	accrued interest on loans from FCPRKC
-----	------
9.3	accrued interest on loans from banks of the Kyrgyz Republic, including interest under REPO agreement
-----	------
9.4	accrued on loans from other financial and credit institutions of the Kyrgyz Republic
-----	------
9.5	Other interest accrued payable
-----	------
10	Other liabilities
-----	------
10.1	Accounts of creditors
-----	------
10.2	Dividends payable after distribution
-----	------
10.3	Accrued obligations
-----	------
10.4	Deferred income
---	---
11	Total liabilities
------
Capital
------
12	Savings shares
-----	------
13	Reserves for future needs (capital reserves)
-----	------
14	Retained earnings/losses
-----	------
14.1	Previous years
-----	------
14.2	Last reporting (current) period
-----	------
15	Total capital
-----	------
16	Total liabilities and capital
-----	---------------------------------------------------------------

|3 | Form No. 2 "Profit and Loss Statement" |
|---------------------------------------------------------------------|

In this reporting form, the income and expenses received and incurred by the CU for the reporting period (column 4 "for the quarter") and from the beginning of the year (column 5 "cumulative") must be reflected. Income and expenses arising as a result of the CU's activity are grouped by their nature and the amounts of the main types of income and expenses are disclosed
1
-----
2
-----
3

|-----|------|------|------|------|

|4 |Interest income |60400 |must be |Interest income received by the CU from |

| |on REPO | |entered |REPO operations |

| |transactions | |with the CU codes| |

|-----|------|------|and the date |------|

|5 |Interest income |60500 |for which the |Interest income received from loans |

| |and commissions on| |report is |issued to CU participants |

| |loans | |prepared | |

|-----|------|------| |------|

|6 |Operating |60600 | |Income from collecting funds |

| |income | | |from other types of |

| | | | |CU activities. Article 6 |

| | | | |includes data of |

| | | | |subarticles 6.1. and 6.2., |

| | | | |shown separately in the |

| | | | |corresponding articles: |

|-----|------|------| |------|

|6.1 |Fee for non- |60631 | |penalty payments on |

| |fulfillment | | |loans made by |

| |of loan | | |borrowers for non- |

| |obligations | | |fulfillment of their |

| | | | |obligations |

|-----|------|------| |------|

|6.2 |Other |60661 | |income received in the form of |

| |operating | | |commission fees and |

| |income | | |other similar payments |

| | | | |received for services, |

| | | | |including notarial |

| | | | |duties, commissions and |

| | | | |others |

|-----|------|------| |------|

|7 |Other income |61000 | |Income received from |

| | | | |non-interest CU operations. |

| | | | |Article 7 includes |

| | | | |data of subarticles 7.1., |

| | | | |7.2., 7.3 and 7.4., |

| | | | |shown separately in the |

| | | | |corresponding lines: |

|-----|------|------| |------|

|7.1 |Fee for rent of |61001 | |income received by the CU from |

| |premises | | |its own buildings |

| | | | |occupied by third-party |

| | | | |tenants |

|-----|------|------| |------|

|7.2 |Income/loss from |61011 | |income received by the CU from |

| |sale of | | |sale of fixed assets |

| |fixed assets | | |used in the CU |

|-----|------|------| |------|

|7.3 |Income/loss from |61021 | |income received by the CU from |

| |sale of other | | |sale of collateral |

| |property | | |property on |

| | | | |non-repaid loans |

|-----|------|------| |------|

|7.4 |Other income |61099 | |other income that is not |

| | | | |indicated in the previous |

| | | | |articles |

|-----|------|------| |------|

|8 |Total income | | |Sum of the values of articles 1, 6 |

| | | | |and 7 |

|-----|------|------| |------|

|9 |Interest | | |Interest expenses of the CU in the |

| |expenses | | |reporting period. Sum of |

| | | | |the values of articles 10 to 13 |

|-----|------|------| |------|

|10 |Interest |70000 | |Interest expenses on |

| |expenses on | | |deposits placed with the CU by |

| |deposits | | |participant-depositors |

|-----|------|------| |------|

|11 |Interest |70300 | |All interest expenses |

| |expenses on | | |related to loans |

| |loans from | | |received by the CU from external |

| |banks and | | |sources: FCPRKS, |

| |financial | | |commercial banks, from |

| |institutions | | |other financial |

| | | | |institutions of the KR |

|-----|------|------| |------|

|12 |Interest |70400 | |Interest expenses of the CU under |

| |expenses on | | |a REPO agreement |

| |REPO agreement | | | |

|-----|------|------| |------|

|13 |Other interest |70600 | |Interest expenses on |

| |expenses | | |capital lease, when |

| | | | |the CU acts as |

| | | | |lessee |

|-----|------|------| |------|

|14 |Operating | | |Operating expenses of the CU in the |

| |expenses | | |reporting period. Sum of |

| | | | |the values of articles 15 to |

| | | | |23, 24 |

|-----|------|------| |------|

|15 |Personnel |80000 | |Expenses of the CU related to |

| |expenses | | |remuneration of employees |

| | | | |and management, |

| | | | |incentives, social |

| | | | |payments, payment for |

| | | | |training of personnel and |

| | | | |other payments |

|-----|------|------| |------|

|15.1 |Contribution to Social |80051 | |Amount of contribution to the |

| |Fund | | |Social Fund of the KR |

|-----|------|------| |------|

|16 |Expenses on buildings|80100 | |Expenses on rent of CU buildings, |

| |and structures | | |depreciation of |

| | | | |improvement of |

| | | | |leased |

| | | | |production |

| | | | |premises, depreciation |

| | | | |of buildings and structures, |

| | | | |expenses on maintenance |

| | | | |of buildings, expenses under |

| | | | |contracts for servicing |

| | | | |and maintenance of buildings, |

| | | | |utilities, |

| | | | |current repair of buildings, |

| | | | |security of |

| | | | |buildings |

|-----|------|------| |------|

|17 |Expenses on |80200 | |Expenses on depreciation of |

| |furniture, | | |furniture and equipment, |

| |equipment, | | |computers, rent of furniture |

| |computers and | | |and equipment, current |

| |software | | |repair of furniture and |

| | | | |equipment, expenses under |

| | | | |contracts for servicing |

| | | | |and maintenance of equipment, |

| | | | |computers and software |

|-----|------|------| |------|

|18 |Administrative |80300 | |Expenses of the CU related to |

| |expenses | | |support of CU activities: |

| | | | |stationery and office |

| | | | |supplies, communication |

| | | | |services, travel |

| | | | |expenses, representation |

| | | | |expenses, depreciation of |

| | | | |automobiles, expenses on |

| | | | |automobiles, payment for |

| | | | |services of specialists, |

| | | | |expenses on advertising and |

| | | | |marketing, expenses on |

| | | | |publications and subscriptions, |

| | | | |other administrative |

| | | | |expenses |

|-----|------|------| |------|

|19 |Expenses on |80400 | |Expenses related to |

| |loans and debts | | |issuance of loans, |

| | | | |return of debts and |

| | | | |administration of |

| | | | |property in the form of collateral |

| | | | |accepted into ownership |

| | | | |for an unpaid loan. |

| | | | |Article 19 includes |

| | | | |data of subarticles 19.1., |

| | | | |19.2. and 19.4., |

| | | | |shown separately in the |

| | | | |corresponding lines: |

| | | | |subarticle 19.1.: |

| | | | |subarticle 19.2.: |

| | | | |subarticle 19.3.: |

|-----|------|------| |------|

|19.1 |expenses on |80411 | |expenses on return of debt |

| |return of debt | | |(for example, payment |

| | | | |to debt collection |

| | | | |agencies, payment for services |

| | | | |of lawyers, services of |

| | | | |intermediaries); |

|-----|------|------| |------|

|19.2 |expenses on |80421 | |expenses on pledged |

| |pledged | | |property accepted into |

| |property | | |ownership of the CU |

| |accepted into | | |(for example, payment for security |

| |ownership of the CU | | |of property, repair to |

| | | | |prevent further |

| | | | |damage to property or |

| | | | |preserve its value until |

| | | | |the moment of sale, as well as |

| | | | |expenses on legal |

| | | | |services related to |

| | | | |realization of collateral |

| | | | |right); |

|-----|------|------| |------|

|19.3 |Expenses on |80431 | |expenses on reserves for |

| |creation of reserve| | |covering potential |

| |for covering | | |losses and damages (expenses |

| |potential | | |on creation of reserve) |

| |losses and damages | | | |

|-----|------|------| |------|

|20 |Other |80500 | |Expenses of the CU on |

| |operating | | |charity, |

| |expenses | | |expenses related to |

| | | | |shortages and surpluses in |

| | | | |cash and other expenses |

| | | | |arising in the activities |

| | | | |of the CU |

|-----|------|------| |------|

|21 |Taxes, except |80600 | |Value added taxes |

| |taxes on | | |(on value added not subject |

| |profit and | | |to offset, for acquired |

| |property | | |material resources and |

| | | | |only by VAT payers) |

| | | | |and other taxes |

|-----|------|------| |------|

|22 |Deferred |80800 | |Taxes arising from |

| |taxes | | |differences in time between |

| | | | |recognition of income in |

| | | | |accounting and |

| | | | |income subject to |

| | | | |tax |

|-----|------|------| |------|

|23 |Contingent |80900 | |Income or expenses from |

| |income and expenses | | |operations or events not |

| | | | |related to ordinary |

| | | | |activities of the CU, and |

| | | | |occurring infrequently |

|-----|------|------| |------|

|24 |Expenses on tax | | |Income tax from |

| |on contingent | | |contingent events |

| |income and expenses | | | |

|-----|------|------| |------|

|25 |Total expenses | | |Total income of the CU in the reporting|

| | | | |period. Sum of the values |

| | | | |of articles 9, 14 |

|-----|------|------| |------|

|26 |Net interest | | |Difference between the values |

| |income | | |of article 1 and 9 |

|-----|------|------| |------|

|27 |Net interest | | |Difference between the values |

| |income after | | |of article 26 and subarticle |

| |deductions to RPPU | | |19.3. |

|-----|------|------| |------|

|28 |Net income | | |Difference between the values |

| |(losses) before | | |of article 29 and article 22 |

| |contingent | | | |

| |income and | | | |

| |expenses | | | |

|-----|------|------| |------|

|29 |Profit (losses) | | |Sum of the values of articles 6, 7 |

| |before deduction of tax| | |and 26 less the value |

| |on profit and | | |of article 14 and 23 |

| |contingent | | | |

| |income and | | | |

| |expenses | | | |

|-----|------|------| |------|

|30 |Net | | |Sum of the values of articles 23 and|

| |profit/losses | | |28 less the value |

| | | | |of article 24 |

|-----|---------------------------------------------------------------|

|4 | Form No. 3 "Other information" |

|---------------------------------------------------------------------|

|This form consists of indicators combined into five separate |

|tables. This form must be sealed by the CU and confirmed by |

|signatures of the Chairman of the Board and the accountant of the CU. In the upper right |

|corner must be entered the CU codes and the date for which the |

|report is prepared |

|---------------------------------------------------------------------|

| Table A. "Overdue loans" |

|---------------------------------------------------------------------|

|1 |Up to 30 days | |Column 3: Amount of |

|-----|------| |overdue payment on |

|2 |From 31 to 60 days | |principal amount; |

|-----|------| |Column 4: Amount of |

|3 |From 61 to 90 days | |overdue payments on |

|-----|------| |interest (accrued but |

|4 |More than 90 days | |unpaid scheduled |

|-----|------| |interest on loans); |

|5 |Prolonged loans | |Column 5: Outstanding |

| | | |balance on loans |

| | | |(principal amount) for |

| | | |which overdue payments |

| | | |are allowed both on principal |

| | | |amount and on interest |

|-----|------| |------|

| |Total overdue | |Sum of lines 1, 2, 3 and |

| |loans | |4 |

|-----|------| |------|

|6 |Total amount of loans | |Total amount of loans |

| |written off the balance sheet in | |written off the balance sheet and |

| |the current month | |moved to off-system |

| | | |accounting of the CU in the current month |

|-----|------| |------|

|7 |Total amount of loans | |Total amount of loans |

| |written off the balance sheet with | |written off the balance sheet and |

| |cumulative total | |moved to off-system |

| | | |accounting of the CU with cumulative |

| | | |total |

---

Table B. "Classification of loans"

---

|1 |1. Loans and financial | |In column 1 "Name of |

| |lease to clients: | |article" the type is shown |

|-----|------| |of asset subject to |

|2 |Industry | |classification. |

|-----|------| |The value of column 2 "Total"|

|3 |Agriculture | |must be equal to the sum of |

|-----|------| |values of columns 5, 6, 7,|

|4 |Transport | |9, 10, 11. |

|-----|------| |In column 3 "Discount" |

|5 |Communications | |the amount of |

|-----|------| |unamortized |

|6 |Trade and services | |discount on all loans is shown.|

|-----|------| |In column 4 "Total |

|7 |Procurement and processing | |reserves" the size of RPPU is reflected |

|-----|------| |(general and |

|8 |Construction and purchase | |special) for each |

| |of real estate (including | |type of assets and |

| |mortgages) | |off-balance-sheet liabilities.|

|-----|------| |The value of column 4 must |

|9 |Other | |be equal to the sum of values |

|-----|------| |of columns 8 and 12. |

|10 |2. Total loans | |In columns 5, 6, 7, 9, 10 |

| | | |and 11 categories of assets and |

| | | |off-balance-sheet liabilities are shown,|

| | | |depending on |

| | | |classification, from |

| | | |"normal" to "losses". |

| | | |In columns 8 and 12 |

| | | |the size of RPPU is shown with |

| | | |breakdown by types into |

| | | |general and special |

| | | |reserves |

---

---

| Table C. "Participants, | |The source of information for |

| borrowers and depositors" | |completing tables C and D |

|------| |is the data of |

| Table D. "Information on | |analytical accounting of the CU. |

| sizes of savings share | |Table C: actual |

| and loan" | |indicators of the number of |

| | |participants, borrowers and |

| | |depositors of the CU. Table D: |

| | |minimum actual |

| | |values of savings |

| | |share and loan |

|---------------------------------------------------------------------|

| Table E. |

|---------------------------------------------------------------------|

|Information characterizing the location and conditions of the CU Charter, |

|determining the territory of its operation |

|---------------------------------------------------------------------|

| Table F. |

|---------------------------------------------------------------------|

| |1 |30 days and more | |Column 3: aggregate | |

|-|---|------| |amount of shares of CU participants| |

| |2 |6 months and more| |with the corresponding | |

| | | | |condition (term) of | |

| | | | |withdrawal. | |

| | | | |Column 4: number of | |

| | | | |shares (participants) with | |

| | | | |corresponding | |

| | | | |conditions (terms) of | |

| | | | |withdrawal | |

|-|---|------| |------|-|

| |3 |For withdrawal | |Column 3: aggregate | |

| | | | |amount of shares for which | |

| | | | |applications for | |

| | | | |withdrawal have been submitted. | |

| | | | |Column 4: number of | |

| | | | |shares (participants) for | |

| | | | |which applications | |

| | | | |for withdrawal have been submitted | |

|---------------------------------------------------------------------|

|5 Form No. 4 "Information on borrowers of the credit union" |

|---------------------------------------------------------------------|

| |This form includes information on the ten largest |

| |loans in descending order |

|-----|---------------------------------------------------------------|

|1 |Full name of borrower |This |Full name of the borrower of the credit |

| | |form |union is indicated in full |

| | |must be| |

|-----|------|sealed |------|

|2 |Place of residence |by the CU |Place of residence (district, |

| |of borrower according to |and |city/village, name of |

| |registration |confirmed|street, house number) |

| | |by |of the borrower of the credit union |

| | |signatures |indicated in his passport |

| | |of the |(issued by internal affairs |

| | |Chairman |bodies of the KR) |

|-----|------|of the |------|

|3 |Passport data |Board and |Passport data of the borrower |

| | |accountant |of the credit union |

|-----|------|of the CU. |------|

|4 |Date of loan issuance |In the |Date of issuance of the current |

| | |upper right|loan according to the |

| | |corner must|loan agreement |

| | |be entered |(day, month, year) |

|-----|------|the CU codes|------|

|5 |Date of loan repayment |and the |Date of repayment of the current |

| | |date for |loan according to the |

| | |which the |loan agreement |

| | |report is |(day, month, year) |

| | |prepared | |

|-----|------| |------|

|6 |Amount of loan issued | |Amount of the current loan issued |

| | | |according to the |

| | | |loan agreement (som) |

|-----|------| |------|

|7 |Interest rate | |Interest rate on the |

| | | |loan issued according to the |

| | | |loan agreement |

|-----|------| |------|

|8 |Purpose | |Purpose of the |

| | | |current loan (type of |

| | | |activity for which the loan is |

| | | |directed) according to the |

| | | |loan agreement |

|-----|------| |------|

|9 |Outstanding principal | |Outstanding principal amount |

| |amount at the beginning of | |of the current loan of the borrower |

| |the month | |of the CU at the beginning of the reporting |

| | | |month |

|-----|------| |------|

|10 |Date of repayment in the | |In case of repayment of part |

| |current month | |or the entire amount of the current |

| | | |loan during the |

| | | |reporting month |

| | | |the date of this |

| | | |repayment is indicated (day, month, |

| | | |year) |

|-----|------| |------|

|11 |Principal amount | |In case of repayment of part |

| |repaid in the | |or the entire amount of the current |

| |current month | |loan during the |

| | | |reporting month |

| | | |the amount of |

| | | |repayment is indicated |

|-----|------| |------|

|12 |Outstanding principal amount | |Difference between the values |

| |at the end of the month | |of columns 9 and 11 |

|-----|------| |------|

|13 |Collateral | |Name of pledged |

| | | |property. Movable or |

| | | |immovable property, |

| | | |livestock and other, |

| | | |pledged as collateral for |

| | | |the current loan according to the |

| | | |loan agreement |

|-----|---------------------------------------------------------------|

|6 | Form No. 5 "Report on deposit operations" |

|-----|---------------------------------------------------------------|

| | Table A: Volume of deposits accepted with breakdown by terms |

|-----|---------------------------------------------------------------|

|5.1a |Demand |This form |columns 2 to 7 - amount |

| | |must be |of demand deposits accepted for the terms |

| | |sealed by the |indicated in the |

| | |CU and confirmed |corresponding columns |

| | |by signatures |column 8 - Total amount |

| | |of the Chairman |of demand deposits accepted |

| | |of the Board and | |

| | |accountant of the CU. | |

|-----|------|In the upper right |------|

|5.2a |Savings |corner must be |columns 2 to 7 - amount of |

| | | |savings deposits accepted for the terms |

| | | |indicated in the |

| | | |corresponding columns |

| | | |column 8 - Total amount |

| | | |of savings deposits accepted |

|-----|------| |------|

|5.3a |Time | |columns 2 to 7 - amount of |

| | | |time deposits accepted |

| | | |for the terms indicated in the |

| | | |corresponding columns |

| | | |column 8 - Total amount |

| | | |of time deposits accepted |

|-----|------| |------|

|5.4a |Total | |columns 2 to 7 - total |

| | | |amount of deposits accepted |

| | | |for the terms indicated in the |

| | | |corresponding columns |

| | | |------|

| | | |column 8 - total amount of all |

| | | |deposits accepted |

|-----|---------------------------------------------------------------|

| | Table B: Volume of deposits accepted with breakdown by amounts |

|-----|---------------------------------------------------------------|

|5.1b |Demand |This form |columns 2 to 5 - amount of |

| | |must be |demand deposits accepted by the amounts |

| | |sealed by the |indicated in the |

| | |CU and confirmed |corresponding columns |

| | |by signatures |column 6 - Total amount |

| | |of the Chairman |of demand deposits accepted |

| | |of the Board and | |

| | |accountant of the CU. | |

|-----|------| |------|

|5.2b |Savings | |columns 2 to 5 - amount of |

| | | |savings deposits accepted by the amounts |

| | | |indicated in the |

| | | |corresponding columns |

| | | |column 6 - Total amount |

| | | |of savings deposits accepted |

|-----|------| |------|

|5.3b |Time | |columns 2 to 5 - amount of |

| | | |time deposits accepted |

| | | |by the amounts indicated in the |

| | | |corresponding columns |

| | | |column 6 - Total amount |

| | | |of time deposits accepted |

|-----|------| |------|

|5.4b |Total | |columns 2 to 6 - total |

| | | |amount of deposits accepted |

| | | |by the amounts indicated in the |

| | | |corresponding columns |

|-----|---------------------------------------------------------------|

|-----|---------------------------------------------------------------|

| | Table C: Movement of deposits for the reporting month |

|-----|---------------------------------------------------------------|

|5.1.c|Demand |This form |column 2 - amount of balance |

| |Savings |must be |of deposits at the beginning |

| |Time |sealed by the |of the reporting month |

| | |CU and confirmed |------|

| | |by signatures |column 3 - amount of deposits accepted |

| | |of the Chairman |for the reporting |

| | |of the Board and |month |

| | |accountant of the CU. |------|

| | | |column 4 - amount of |

| | | |deposits returned for the |

| | | |reporting month |

| | | |------|

| | | |column 5 - amount of balance |

| | | |of deposits at the end of the |

| | | |reporting month |

|-----|------| |------|

|5.2.c|Total | |column 2 - total amount |

| | | |of balance of all deposits at the |

| | | |beginning of the reporting month |

| | | |------|

			column 3 - total amount
			of all deposits received for
			the reporting month
			------
			column 4 - total amount
			of all deposits returned for
			the reporting month
			------
			column 5 - total amount
			of the balance of all deposits at
			the end of the reporting month
-----	---------------------------------------------------------------
	Table D: Minimum/Maximum Deposit Sizes
-----	---------------------------------------------------------------
	Information on minimum and maximum deposit sizes
	of the credit union
-----	---------------------------------------------------------------
7	Form No. 6 "Calculation of PEARLS system indicators"
---	---
Coefficients of calculations made for each indicator for the reporting
period, including all coefficients of previous periods
(month, quarter) up to and including the reporting period
---	---	---
Indicators 1.1.; 1.2.;	This form	Coefficients calculated
1.3.; 2.; 3.1.; 4.2.;	must be	for the month
4.3.; 5.1.1.; 5.1.2.;	sealed by the
5.2.; 6.	CU and confirmed by	------
------	the signatures of
Indicators 4.2.1.;	the Chairman of the	Coefficients calculated
4.3.1.; 5.2.1.	Board and the CU	for the quarter
------	accountant.	------
Indicators 3.2.; 4.1.;	In the upper right	Coefficients calculated
4.2.2.; 4.3.2.; 5.2.2.	corner, the CU	for the year
	codes and the date
	on which the report
	was compiled must
	be affixed(*)
---	---	---
Indicator 4.1. "Dividend Quota": In case of unprofitable activities
of the CU, or in the absence of the amount of accumulated dividends issued
to CU participants (if the entire amount of accumulated dividends is directed
to capital reserves), which makes the calculation of this
indicator impossible, a footnote must be made at the bottom of the
table indicating the above facts in the CU.
---------------------------------------------------------------------
8	Form No. 7 "Information on the CU credit portfolio"
---------------------------------------------------------------------
Table A: Types of Loans
---	---	---
Industry	This form	columns 2 to 7 the amount
Agriculture	must be	of current loans with a
Transport and Communications	sealed by the	repayment period from the
Trade and Services	CU and confirmed by	date of reporting (periods
Procurement and Processing	the signatures of	are indicated in the
Construction and Real Estate Purchase,	the Chairman of the	respective columns) for
Other	Board and the CU	the specified types of
	accountant. In the	lending
	upper right corner,	------
	the CU codes and the	column 8 - applied average
	date on which the	interest rate on current
	report was compiled	loans issued for the
	must be affixed(*)	specified types of lending
		------
		column 9 - total amount
		of current loans issued for
		the specified types of
		lending
		------
		Column 10 - total amount
		of loans issued for the
		reporting period (quarter)
		for the specified types of
		lending
------		------
Total		Totals for each column from 2 to
		10
---	---	---
Table B: Information on loans due for repayment and repaid
during the reporting period
---------------------------------------------------------------------
Information on normal/overdue loans of CU participants
repaid/returned during the reporting period (quarter)
---------------------------------------------------------------------
	Table C: Gender composition of the CU
-----	---------------------------------------------------------------
	Information on the composition of CU participants/borrowers by
	men and women and the amounts of loans issued to them

---

Form No. 8 "Information on compliance with economic ratios" ------

	Ratio	This form	Column 2: name of the
	of maximum	must be	economic ratio
	external	sealed by the	Column 3: indicates the
	borrowings of a	CU and confirmed by	formula for calculating the
	credit union	the signatures of	ratio (limit) in
	(H1)	the Chairman of the	accordance with the Rules
-----	------	Board and the CU	for regulating the activities
	Ratio	accountant. In the	of CUs depending on the
	of maximum	upper right corner,	period of activity
	risk per	the CU codes and the	Column 4: indicates the
	borrower	date on which the	value of the ratio
	(H2)	report was compiled	(limit) established in the
-----	------	must be affixed(*)	Rules for regulating the
	Ratio		activities of CUs depending
	of maximum		on the period of activity
	investment in		Column 5: indicates the
	the capital of		period of CU activity
	financial and		(e.g.: 2nd year of activity)
	credit		Column 6: indicates the
	institutions		actual value of the ratio
	licensed by		(limit) calculated in
	the NBKR (H3)		accordance with the Rules
-----	------		for regulating the activities
	Ratio		of CUs.
	of maximum		Column 7: difference between
	investment in		columns 4 and 6
	fixed assets
	(H4)
-----	------
	Liquidity
	ratio (H5)
-----	------
	Ratio
	of adequacy
	of institutional
	capital
	(H6-1)
-----	------
	Ratio
	of adequacy
	of total
	capital (H6-2)
-----	------
	Limit on the
	maximum size
	of the deposit
	base

---

(*) Responsibility for the accuracy of the information provided lies with the members of the management bodies who signed the CU report.
3. Final Provisions

1. In all reporting forms, the CU must indicate its code, assigned by FKPRKS, and the date on which the report was compiled in the upper right corner. In turn, the date must be presented as six characters.
   For example, the report for January 2005 in the "Date" column will be indicated as 010205.
2. In case of violation by the CU of the procedure and deadline for submitting regulatory/financial reports or in case of providing inaccurate information, the NBKR takes measures in accordance with current legislation.