NBKR Resolution No. 2022-P-12/20-1-(NPA) on Amendments to Certain Regulatory Legal Acts of the National Bank of the Kyrgyz Republic

RESOLUTION OF THE BOARD OF THE NATIONAL BANK OF THE KYRGYZ REPUBLIC

of April 6, 2022 No. 2022-P-12/20-1-(NPA)

On Amendments to Certain Regulatory Legal Acts of the National Bank of the Kyrgyz Republic

In accordance with Articles 20 and 68 of the Law of the Kyrgyz Republic "On the National Bank of the Kyrgyz Republic, Banks and Banking Activity," the Board of the National Bank of the Kyrgyz Republic resolves:

1. Make amendments to the following resolutions of the Board of the National Bank of the Kyrgyz Republic (attached):

• "On Certain Regulatory Legal Acts of the National Bank of the Kyrgyz Republic" of August 25, 2005 No. 26/5;

• "On Approval of Instruction "On the Procedure for Compliance with Limits of Open Currency Position and Open Position in Precious Metals by Commercial Banks in the Territory of the Kyrgyz Republic" of December 29, 2004 No. 36/13;

• "On Instruction "On the Procedure for Compliance with Limits of Open Currency Position and Open Position in Precious Metals by Banks Carrying Out Operations in Accordance with Islamic Principles of Banking and Financing" of October 14, 2009 No. 41/4;

• "On Approval of Regulation "On Requirements for the Formation of Financial Reporting of Commercial Banks of the Kyrgyz Republic" of March 12, 2010 No. 6/2;

• "On Approval of the Regulation "On Consolidated Supervision" and the Regulation "On Periodic Regulatory Consolidated Reporting" of June 28, 2019 No. 2019-P-12/34-4-(NPA).

2. Recommend that commercial banks ensure the organization of an internal management system for the implementation of analysis and monitoring of restructured loans, as well as a system for assessing the effectiveness of credit portfolio restructuring, including conditions for changing the repayment schedule (deferral of payments on the principal amount and/or interest, etc.).

3. This resolution enters into force on January 1, 2023.

4. Establish the entry into force of the following sections of the periodic regulatory bank report from the day of entry into force of the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Approval of the Regulation "On the Calculation of the Liquidity Coverage Ratio for Commercial Banks" of December 27, 2019 No. 2019-P-12/68-4-(NPA):

• 14.Zh. Report on the Calculation of the Liquidity Coverage Ratio;

• 14.Z. Report on the Calculation of the Liquidity Coverage Ratio in Foreign Currency;

• 14.I. Report on Compliance with the Liquidity Coverage Ratio;

• 14.K. Report on the Liquidity Coverage Ratio Indicator in Foreign Currency.

5. Legal Department:

• publish this resolution on the official website of the National Bank of the Kyrgyz Republic;

• after official publication, send this resolution to the Ministry of Justice of the Kyrgyz Republic for inclusion in the State Register of Regulatory Legal Acts of the Kyrgyz Republic.

6. The Supervision and Licensing Methodology Department shall bring this resolution to the attention of the OYUL "Union of Banks of Kyrgyzstan," commercial banks, JSC "Financial Company of Credit Unions," JSC "Guarantee Fund," corresponding structural subdivisions, regional departments, and the branch of the National Bank in the Batken region.

7. Control over the execution of this resolution is entrusted to the Member of the Board of the National Bank overseeing the Supervision and Licensing Methodology Department.

Chairman of the National Bank of the Kyrgyz Republic		K. Bokontayev

Appendix to the Resolution of the Board of the National Bank of the Kyrgyz Republic of April 6, 2022 No. 2022-P-12/20-1-(NPA)

AMENDMENTS to certain regulatory legal acts of the National Bank of the Kyrgyz Republic

1. Make the following amendments to the resolution of the Board of the National Bank of the Kyrgyz Republic "On Certain Regulatory Legal Acts of the National Bank of the Kyrgyz Republic" of August 25, 2005 No. 26/5:

in the Regulation on the Periodic Regulatory Bank Report, approved by the aforementioned resolution:

• paragraph 4.5 is to be worded as follows:

"4.5. In the event of any discrepancies, errors, incomplete submission, or incorrect completion of the PRBR forms, the corresponding structural subdivision of the National Bank notifies the bank of the need to correct the report with reflection in the financial reporting within the following timeframes:

• for daily and weekly reports - within 2 working days;

• for monthly reports - within 10 working days;

• for quarterly reports - within 10 working days;

• for semi-annual reports - within 15 working days;

• for annual reports - within 30 working days.

Corrected reports in electronic format, signed by the electronic signature of the responsible official, must be submitted to the National Bank: daily and weekly reports - within 2 working days, all other reports - within 5 working days.";

• in Appendix No. 1:

• Section 6 is to be supplemented with subsections D, E, Zh, Z, and paragraph 10 of the table is to be worded as follows:

"

10	Section 6	Information on Overdue and Restructured Assets A. Information on Overdue Assets B. Information on Overdue Assets (in Foreign Currency) C. Information on Overdue Assets of the Bank within the "Islamic Window" D. Information on Overdue Assets of the Bank within the "Islamic Window" (in Foreign Currency) E. Information on Restructured Loans F. Information on Restructured Loans (in Foreign Currency) G. Information on Restructured Assets within the "Islamic Window" H. Information on Restructured Assets within the "Islamic Window" (in Foreign Currency)	Monthly	Within 5 working days after the end of the reporting period

";

• Section 14, paragraph 18 of the table is to be worded as follows:

"

18	Section 14	Information on Compliance with Economic Normatives/Indicators and Requirements for Supporting the Bank's Additional Capital Buffer ("Capital Buffer Index")	Monthly	Within 5 working days after the end of the reporting period	Appendix 1 of the Regulation on Economic Normatives and Requirements Mandatory for Commercial Banks of the Kyrgyz Republic
A. Daily Report on Compliance with the Maximum Risk Size Standard for Time Deposits and Other Liabilities to Individuals (K5.1)	Daily	By 9:00 as of the end of the last operating day
B. Report on Compliance with the Maximum Risk Size Standard for Demand Deposits of Individuals (K5.2)	Monthly	Within 5 working days after the end of the reporting period
C. Report on Fulfillment of National Bank Requirements
D. Report on Compliance with the Short-Term Liquidity Standard (K3.2)	Weekly	By 9:00 on the first working day of the week following the reporting week
E. Daily Report on Compliance with the Instant Liquidity Standard (K3.3)	Daily	By 9:00 as of the end of the last operating day
F. Information on the Volume of Loans Issued to Members of the Credit Union	Monthly	Within 5 working days after the end of the reporting period
G. Report on the Calculation of the Liquidity Coverage Ratio	Monthly	Within 7 working days after the end of the reporting period	-
H. Report on the Calculation of the Liquidity Coverage Ratio in Foreign Currency	Monthly	Within 7 working days after the end of the reporting period	-
I. Report on Compliance with the Liquidity Coverage Ratio	Monthly	Within 7 working days after the end of the reporting period	-
K. Report on the Liquidity Coverage Ratio Indicator in Foreign Currency	Monthly	Within 7 working days after the end of the reporting period	-

";

• Section 16, paragraph 20 of the table is to be worded as follows:

"

20	Section 16	Report on Open Currency Positions	Daily	By 9:00 as of the end of the last operating day	Appendix to the Instruction "On the Procedure for Compliance with Limits of Open Currency Position and Open Position in Precious Metals by Commercial Banks in the Territory of the Kyrgyz Republic" Instruction on the Procedure for Compliance with Limits of Open Currency Position by Banks Carrying Out Operations in Accordance with Islamic Principles of Banking and Financing
A. Daily Report on Open Currency Positions (OVP) for Operations Carried Out in Accordance with Islamic Financing Principles B. Summary Daily Report on Open Currency Positions (OVP) C. Daily Report on Open Positions in Precious Metals (OPDM) D. Daily Report on Open Positions in Precious Metals (OPDM) for Operations Carried Out in Accordance with Islamic Financing Principles E. Summary Daily Report on Open Positions in Precious Metals (OPDM)	Daily	By 9:00 as of the end of the last operating day

";

• in Appendix No. 2

• Section 6 is to be worded as follows:

"Periodic Regulatory Bank Report

SECTION 6.A. INFORMATION ON OVERDUE ASSETS

(thousand som)

Name of Item	TOTAL (sum of columns 3 and 4)	Current (not overdue) Assets	Total Overdue Assets	from 1 to 29 days	from 30 to 59 days	from 60 to 89 days	from 90 to 119 days	from 120 to 179 days	from 180 to 359 days	360 days and more	Total Loans in Non-Accrual Status
1	2	3	4	5	6	7	8	9	10	11	12
1. Loans and other operations with financial-credit organizations:	0	0	0	0	0	0	0	0	0	0	0
a) loans, REPO operations and short-term operations with banks and financial-credit organizations	0		0
b) correspondent accounts in other banks	0		0
c) deposits in other banks	0		0
2. Loans and financial leasing to other clients:	0	0	0	0	0	0	0	0	0	0	0
a) loans to industry	0		0
b) loans to agriculture, procurement and processing	0		0
c) loans to trade and commercial operations	0		0
d) loans to construction	0		0
e) mortgage loans	0		0
f) individuals	0		0
g) other loans	0		0
3. Investments in securities and/or equity	0		0
4. Other assets	0		0
5. Total Assets	0	0	0	0	0	0	0	0	0	0	0

Executor _______________________ signature: ________________

Periodic Regulatory Bank Report

SECTION 6.B. INFORMATION ON OVERDUE ASSETS
(in foreign currency)

(thousand som)

Name of Item	TOTAL (sum of columns 3 and 4)	Current (not overdue) Assets	Total Overdue Assets	from 1 to 29 days	from 30 to 59 days	from 60 to 89 days	from 90 to 119 days	from 120 to 179 days	from 180 to 359 days	360 days and more	Total Loans in Non-Accrual Status
1	2	3	4	5	6	7	8	9	10	11	12
1. Loans and other operations with financial-credit organizations:	0	0	0	0	0	0	0	0	0	0	0
a) loans, REPO operations and short-term operations with banks and financial-credit organizations	0		0
b) correspondent accounts in other banks	0		0
c) deposits in other banks	0		0
2. Loans and financial leasing to other clients:	0	0	0	0	0	0	0	0	0	0	0
a) loans to industry	0		0
b) loans to agriculture, procurement and processing	0		0
c) loans to trade and commercial operations	0		0
d) loans to construction	0		0
e) mortgage loans	0		0
f) individuals	0		0
g) other loans	0		0
3. Investments in securities and/or equity	0		0
4. Other assets	0		0
5. Total Assets	0	0	0	0	0	0	0	0	0	0	0

Executor _______________________ signature: ________________

Periodic Regulatory Bank Report

SECTION 6.C. INFORMATION ON OVERDUE ASSETS OF THE BANK WITHIN THE "ISLAMIC WINDOW"

(thousand som)

Name of Item	TOTAL (sum of columns 3 and 4)	Current (not overdue) Assets	Total Overdue Assets	from 1 to 29 days	from 30 to 59 days	from 60 to 89 days	from 90 to 119 days	from 120 to 179 days	from 180 to 359 days	360 days and more	Total Assets in Non-Accrual Status
1	2	3	4	5	6	7	8	9	10	11	12
1. Financing and other operations with financial-credit organizations:	0	0	0	0	0	0	0	0	0	0	0
a) financing, REPO operations and short-term operations with banks and financial-credit organizations	0		0
b) correspondent accounts in other banks	0		0
c) accounts in other banks	0		0
2. Financing provided to other clients:	0	0	0	0	0	0	0	0	0	0	0
a) to industry	0		0
b) to agriculture, procurement and processing	0		0
c) to trade and commercial operations	0		0
d) to construction	0		0
e) to mortgages	0		0
f) to individuals	0		0
g) other financing	0		0
3. Investments in securities and/or equity	0		0
4. Other assets	0		0
5. Total Assets	0	0	0	0	0	0	0	0	0	0	0

Executor _______________________ signature: ________________

Periodic Regulatory Bank Report

SECTION 6.D. INFORMATION ON OVERDUE ASSETS OF THE BANK WITHIN THE "ISLAMIC WINDOW"
(in foreign currency)

(thousand som)

Name of Item	TOTAL (sum of columns 3 and 4)	Current (not overdue) Assets	Total Overdue Assets	from 1 to 29 days	from 30 to 59 days	from 60 to 89 days	from 90 to 119 days	from 120 to 179 days	from 180 to 359 days	360 days and more	Total Assets in Non-Accrual Status
1	2	3	4	5	6	7	8	9	10	11	12
1. Financing and other operations with financial-credit organizations:	0	0	0	0	0	0	0	0	0	0	0
a) financing, REPO operations and short-term operations with banks and financial-credit organizations	0		0
b) correspondent accounts in other banks	0		0
c) accounts in other banks	0		0
2. Financing provided to other clients:	0	0	0	0	0	0	0	0	0	0	0
a) to industry	0		0
b) to agriculture, procurement and processing	0		0
c) to trade and commercial operations	0		0
d) to construction	0		0
e) to mortgages	0		0
f) to individuals	0		0
g) other financing	0		0
3. Investments in securities and /or equity	0		0
4. Other assets	0		0
5. Total Assets	0	0	0	0	0	0	0	0	0	0	0

Executor _______________________ signature: ________________

Periodic Regulatory Bank Report

SECTION 6.E. INFORMATION ON RESTRUCTURED LOANS

1. Loans by Number of Restructurings

(thousand som)

Name of Item	Total		Non-Overdue		Overdue, Total		Overdue from 1-29 days		Overdue from 30-59 days		Overdue from 60-89 days		Overdue from 90-119 days		Overdue from 120-179 days		Overdue from 180-269 days		Overdue from 270-364 days		Overdue from 365 days		Discount	Reference: Number of Loans
Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25
Total, restructured loans	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
of which:
a) loans restructured 1 time
b) loans restructured 2 times
c) loans restructured 3 times
d) loans restructured 4 times
e) loans restructured 5 or more times
Reference:
1. Restructured loans, the schedule for which in the reporting period does not provide for payment of principal and interest/"0" zero payment
2. Restructured loans, the schedule for which in the reporting period provides for payment of principal or interest
3. Restructured loans, the schedule for which in the reporting period provides for payment of principal and interest

2. Restructured Loans by Classification Categories

| | | | | | | | | | | | | | | | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Name of Item | Total | Discount | Total Reserves | Normal Loans | | | Satisfactory Loans | | | | Loans Under Supervision | | | | General Reserves | Substandard | | | Doubtful | Losses | Special Reserves | Reference: Number of Loans |
| Total | 0% | 2% | Total | 1% | 2% | 2.5% | Total | 5% | 10% | 15% | Total | 15% | 25% | | | | | | | | | |
| 1 | 2 | 3 | 4 | 5 | 5.1 | 5.2 | 6 | 6.1 | 6.2 | 6.3 | 7 | 7.1 | 7.2 | 7.3 | 8 | 9 | 9.1 | 9.2 | 10 | 11 | 12 | 13 |
| 1. Loans to banks and financial-credit organizations | 0 | | | | | | | | 0 | | | | | 0 | | | | | | | | |
| 2. Loans and financial leasing to other clients: | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| a) loans to industry | 0 | | 0 | | | | | | 0 | | | | | 0 | | | | | | | | |
| b) loans to agriculture, procurement and processing | 0 | | 0 | | | | | | 0 | | | | | 0 | | | | | | | | |
| c) loans to trade and commercial operations | 0 | | 0 | | | | | | 0 | | | | | 0 | | | | | | | | |
| d) loans to construction | 0 | | 0 | | | | | | 0 | | | | | 0 | | | | | | | | |
| e) mortgage loans | 0 | | 0 | | | | | | 0 | | | | | 0 | | | | | | | | |
| f) to individuals | 0 | | 0 | | | | | | 0 | | | | | 0 | | | | | | | | |
| g) other loans | 0 | | 0 | | | | | | 0 | | | | | 0 | | | | | | | | |
| 3. Total Loans | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | | | |
| 4. Other restructured assets, including accrued interest | | | | | | | | | | | | | | | | | | | | | | |

Executor _______________________ signature: ________________

Periodic Regulatory Bank Report

SECTION 6.F. INFORMATION ON RESTRUCTURED LOANS
(in foreign currency)

1. Loans by Number of Restructurings

(thousand som)

---

Article Name	Total		Non-Overdue		Overdue, Total		Overdue 1-29 days		Overdue 30-59 days		Overdue 60-89 days		Overdue 90-119 days		Overdue 120-179 days		Overdue 180-269 days		Overdue 270-364 days		Overdue 365 days		Discount	Reference: Number of Loans
Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25
Total Restructured Loans	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
of which:
a) loans restructured 1 time
b) loans restructured 2 times
c) loans restructured 3 times
d) loans restructured 4 times
e) loans restructured 5 or more times
Reference:
1. Restructured loans, the schedule for which in the reporting period does not provide for payment of the principal amount and interest/"0" zero payment
2. Restructured loans, the schedule for which in the reporting period provides for payment of the principal amount or interest
3. Restructured loans, the schedule for which in the reporting period provides for payment of the principal amount and interest

2. Restructured Loans in Foreign Currency by Classification Categories

Article Name	Total	Discount	Total Reserves	Normal Loans			Satisfactory Loans				Loans Under Supervision				General Reserves	Substandard			Doubtful	Loss	Special Reserves	Reference: Number of Loans
Total	0%	2%	Total	1%	2%	2.5%	Total	5%	10%	15%	Total	15%	25%
1	2	3	4	5	5.1	5.2	6	6.1	6.2	6.3	7	7.1	7.2	7.3	8	9	9.1	9.2	10	11	12	13
1. Loans to banks and financial-credit organizations	0								0					0
2. Loans and financial leasing to other clients:	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
a) loans to industry	0		0						0					0
b) loans to agriculture, procurement and processing	0		0						0					0
c) loans to trade and commercial operations	0		0						0					0
d) loans to construction	0		0						0					0
e) mortgage loans	0		0						0					0
f) to individuals	0		0						0					0
g) other loans	0		0						0					0
3. Total Loans	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
4. Other restructured assets, including accrued interest

Executor _______________________ signature: ________________

Periodic Regulatory Bank Report

SECTION 6.J. INFORMATION ON RESTRUCTURED ASSETS (FINANCING) WITHIN THE "ISLAMIC WINDOW"

1. Assets by Number of Restructurings

(thousand som)

Article Name	Total		Non-Overdue		Overdue, Total		Overdue 1-29 days		Overdue 30-59 days		Overdue 60-89 days		Overdue 90-119 days		Overdue 120-179 days		Overdue 180-269 days		Overdue 270-364 days		Overdue 365 days		Discount	Reference: Number of Assets
Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25
Total Restructured Assets	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
of which:
a) assets restructured 1 time
b) assets restructured 2 times
c) assets restructured 3 times
d) assets restructured 4 times
e) assets restructured 5 or more times
Reference:
1. Restructured assets, the schedule for which in the reporting period does not provide for payment of the principal amount and markup/profit/"0" zero payment
2. Restructured assets, the schedule for which in the reporting period provides for payment of the principal amount or markup/profit
3. Restructured assets, the schedule for which in the reporting period provides for payment of the principal amount and markup/profit

2. Restructured Assets by Classification Categories

Article Name	Total	Discount	Total Reserves	Normal Assets			Satisfactory Assets				Assets Under Supervision				General Reserves	Substandard			Doubtful	Loss	Special Reserves	Reference: Number of Assets
Total	0%	2%	Total	1%	2%	2.5%	Total	5%	10%	15%	Total	15%	25%
1	2	3	4	5	5.1	5.2	6	6.1	6.2	6.3	7	7.1	7.2	7.3	8	9	9.1	9.2	10	11	12	13
1. Financing and other operations with financial-credit organizations	0								0					0
2. Financing and financial leasing to other clients:	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
a) to industry	0		0						0					0
b) to agriculture, procurement and processing	0		0						0					0
c) to trade and commercial operations	0		0						0					0
d) to construction	0		0						0					0
e) to mortgage	0		0						0					0
f) to individuals	0		0						0					0
g) other assets	0		0						0					0
3. Total Assets	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
4. Other restructured assets, including accrued markups/profit

Executor _______________________ signature: ________________

Periodic Regulatory Bank Report

SECTION 6.Z. INFORMATION ON RESTRUCTURED ASSETS (FINANCING) WITHIN THE "ISLAMIC WINDOW"
(in foreign currency)

1. Assets by Number of Restructurings

(thousand som)

Article Name	Total		Non-Overdue		Overdue, Total		Overdue 1-29 days		Overdue 30-59 days		Overdue 60-89 days		Overdue 90-119 days		Overdue 120-179 days		Overdue 180-269 days		Overdue 270-364 days		Overdue 365 days		Discount	Reference: Number of Assets
Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU	Amount	RPPU
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20	21	22	23	24	25
Total Restructured Assets	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
of which:
a) assets restructured 1 time
b) assets restructured 2 times
c) assets restructured 3 times
d) assets restructured 4 times
e) assets restructured 5 or more times
Reference:
1. Restructured assets, the schedule for which in the reporting period does not provide for payment of the principal amount and markup/profit/"0" zero payment
2. Restructured assets, the schedule for which in the reporting period provides for payment of the principal amount or markup/profit
3. Restructured assets, the schedule for which in the reporting period provides for payment of the principal amount and markup/profit

2. Restructured Assets in Foreign Currency by Classification Categories

Article Name	Total	Discount	Total Reserves	Normal Assets			Satisfactory Assets				Assets Under Supervision				General Reserves	Substandard			Doubtful	Loss	Special Reserves	Reference: Number of Assets
Total	0%	2%	Total	1%	2%	2.5%	Total	5%	10%	15%	Total	15%	25%
1	2	3	4	5	5.1	5.2	6	6.1	6.2	6.3	7	7.1	7.2	7.3	8	9	9.1	9.2	10	11	12	13
1. Financing and other operations with financial-credit organizations	0								0					0
2. Financing and financial leasing to other clients:	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
a) to industry	0		0						0					0
b) to agriculture, procurement and processing	0		0						0					0
c) to trade and commercial operations	0		0						0					0
d) to construction	0		0						0					0
e) to mortgage	0		0						0					0
f) to individuals	0		0						0					0
g) other assets	0		0						0					0
3. Total Assets	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
4. Other restructured assets, including accrued markups/profit

Executor _______________________ signature: ________________";

• Section 14.V "Report on Compliance with NBKR Requirements" is to be worded as follows:

"SECTION 14.V. REPORT ON COMPLIANCE WITH NATIONAL BANK REQUIREMENTS

Designation	Ratio Calculation	Actual Value (%)	Established Value	Deviation from Established Value
Maximum risk size for unsecured loans	Unsecured loans		no more than 50% of RCE
RCE
Maximum risk size for transactions with affiliated and related persons	Total indebtedness		no more than 60% of RCE
RCE
Maximum size of general investments in non-bank organizations	Investment size		less than 60% of own (regulatory) capital
Own (regulatory) capital
Maximum size of investments in bank premises (fixed assets)	Investment size		no more than 100% of paid-up charter capital
Paid-up charter capital
Maximum size of investments in securities of governments and central banks of other states	Investment size		no more than 100% of RCE
RCE
Maximum size of bank investments in non-state debt securities	Investment size		no more than 50% of RCE
RCE
Total size of bank's large risks	Total amount of bank's large risks		no more than 100% of five times RCE
Five times RCE

";

• Appendix No. 2 is to be supplemented with sections 14.J, 14.Z, 14.I, 14.K as follows:

"14.J. REPORT ON LIQUIDITY COVERAGE RATIO CALCULATION

(thousand som)

---

№	Name of Indicator	Amount of Claims/Liabilities	Weighting Coefficient	Weighted Amount of Claims/Liabilities
1	2	4	5	6
1	High-Quality Liquid Assets (HQLA), adjusted for HQLA structure constraints	X	X
1.1	HQLA Level 1, total, including		X
1.1.1	Cash in bank		100%
1.1.2	Standard bars issued by the National Bank		100%
1.1.3	Funds held in correspondent and other accounts at the National Bank (excluding the minimum established threshold level of mandatory reserves on the calculation date)		100%
1.1.4	Funds in correspondent accounts in banks having a long-term credit rating not lower than "A-" assigned by Standard & Poor's rating agency, or an equivalent rating assigned by one of the rating agencies		100%
1.1.5	Debt securities issued by the National Bank of the Kyrgyz Republic		100%
1.1.6	Securities issued by the Government of the Kyrgyz Republic		100%
1.1.7	Securities of foreign state governments and central banks of foreign states, international financial organizations, having a long-term sovereign credit rating not lower than "AA-" assigned by Standard & Poor's rating agency or an equivalent rating assigned by one of the rating agencies		100%
1.2	HQLA Level 2 A		X
1.2.1	Securities issued by governments of foreign states and central banks of foreign states, international financial organizations, having a long-term sovereign credit rating not lower than "A-" assigned by Standard & Poor's rating agency or an equivalent rating assigned by one of the rating agencies		85%
1.2.2	Securities whose issuers are not affiliated organizations with respect to the bank, having a long-term credit rating not lower than "AA-" assigned by Standard & Poor's rating agency or an equivalent rating assigned by one of the rating agencies		85%
1.3	HQLA Level 2 B	0	X
1.3.1	Securities issued by governments of foreign states and central banks of foreign states, international financial organizations or guaranteed by them, and having a long-term sovereign credit rating not lower than "BBB-" assigned by Standard & Poor's rating agency or an equivalent rating assigned by one of the rating agencies		50%
1.3.2	Securities whose issuers are not financial organizations or organizations affiliated with them, having a long-term credit rating from "A+" to "A-" assigned by Standard & Poor's rating agency or an equivalent rating assigned by one of the rating agencies		50%
1.3.3	Ordinary shares of a company that are freely traded on international stock exchanges, excluding ordinary shares issued by the bank itself or any subsidiary of the bank		50%
1.4	HQLA Adjustment 15%	X	X
1.5	HQLA Level 2 B after adjustment	X	X
1.6	HQLA Adjustment 40%	X	X
1.7	HQLA Level 2 after adjustment	X	X
2	Expected Cash Outflows	X	X
2.1	Expected cash outflows on liabilities to individuals and individual entrepreneurs		X
2.1.1	Stable deposits		5%
2.1.2	Less stable deposits		10%
2.1.3	Deposits of related parties		100%
2.2	Expected cash outflows on liabilities to legal entities		X
2.2.1	Current (checking) accounts of legal entities		25%
2.2.2	Operational deposits, total, including:		X
2.2.2.1	of legal entities (excluding financial and credit organizations)		25%
2.2.2.2	of financial and credit organizations		25%
2.2.2.3	Governments of the Kyrgyz Republic, local self-government bodies, state authorities, structures of the public sector of foreign states, international financial organizations		25%
2.2.3	Non-operational deposits, total, including:		X
2.2.3.1	of legal entities (excluding financial and credit organizations)		40%
2.2.3.2	Governments of the Kyrgyz Republic, local self-government bodies, state authorities, structures of the public sector of foreign states, international financial organizations		40%
2.2.4	Deposits of affiliated persons		100%
2.2.5	Deposits of banks and financial and credit organizations		100%
2.2.6	Deposits of organizations engaged in securities operations, insurance companies, pension funds, special purpose organizations (providing brokerage services, asset management services and other financial services as an intermediary)		100%
2.3	Funds in correspondent accounts of correspondent banks		100%
2.4	Deposits of other organizations not included in the previous categories		100%
2.5	Expected cash outflow of attracted funds secured by bank assets, total, including:		X
2.5.1	liabilities secured by HQLA Level 1		0%
2.5.2	liabilities to the National Bank		0%
2.5.3	liabilities secured by HQLA Level 2 A		15%
2.5.4	liabilities secured by HQLA Level 2 B		50%
2.5.5	liabilities secured by other assets		100%
2.6	Expected cash outflow, unsecured loans and borrowings, total, including:		X
2.6.1	of legal entities (excluding financial and credit organizations)		40%
2.6.2	Governments of the Kyrgyz Republic, local self-government bodies, state authorities, structures of the public sector of foreign states, international financial organizations		40%
2.6.3	affiliated persons		100%
2.6.4	banks and financial and credit organizations		100%
2.6.5	according to the maturity term within 30 calendar days (if the contract contains a condition that the contract may be terminated no earlier than 30 calendar days after notice to the bank)		100%
2.7	Expected cash outflow on financial derivatives		100%
2.8	Expected cash outflow on liabilities for unused credit lines, total, including:		X
2.8.1	Credit lines for individuals, individual entrepreneurs and small business entities		5%
2.8.2	Credit lines for legal entities (excluding financial and credit organizations)		10%
2.8.3	Credit lines of the Government of the Kyrgyz Republic and authorities of the Kyrgyz Republic, international financial organizations		10%
2.8.4	Credit lines of commercial banks and financial and credit organizations		40%
2.9	Expected cash outflow on other contingent liabilities, total, including:		X
2.9.1	Unconditionally cancellable (non-undrawn) credit lines		0%
2.9.2	Contingent liabilities for financing related to trade financing		3%
2.9.3	Guarantees and letters of credit not related to trade financing liabilities		10%
2.10	Expected cash outflows on other contractual and other liabilities, total, including:		X
2.10.1	contractual liabilities within 30 calendar days, not provided for in previous categories		100%
2.10.2	other liabilities within 30 calendar days, not provided for in previous categories		100%
3	Expected Cash Inflows	X	X
3.1	Expected cash inflow from loans and advances, total, including:		X
3.1.1	of individuals and individual entrepreneurs		50%
3.1.2	of legal entities (excluding financial and credit organizations)		50%
3.1.3	Governments of the Kyrgyz Republic and authorities of the Kyrgyz Republic, international financial organizations		50%
3.1.4	commercial banks and financial and credit organizations		100%
3.2	Expected cash inflow from loans secured by assets meeting HQLA criteria, total, including:		X
3.2.1	loans secured by HQLA Level 1		0%
3.2.2	loans secured by HQLA Level 2 A		15%
3.2.3	loans secured by HQLA Level 2 B		50%
3.3	Other expected cash inflows		X
3.3.1	Expected cash inflows from securities not included in HQLA		100%
3.4	Interbank deposits for operational purposes		0%
3.5	Interbank deposits for non-operational purposes		100%
3.6	Expected cash inflows from derivative instruments on a net basis		100%
3.7	Other expected cash inflows established by contract terms		100%
4	Expected Cash Inflows after Adjustment	X	X
5	Net Expected Cash Outflow	X	X
6	Liquidity Coverage Ratio (LCR)	X	X

14.Z. REPORT ON THE CALCULATION OF THE LIQUIDITY COVERAGE RATIO IN FOREIGN CURRENCY

Currency: ______________________

(thousand som)

№	Name of Indicator	Amount of Claims/Liabilities	Weighting Coefficient	Weighted Amount of Claims/Liabilities
1	2	4	5	6
1	High-Quality Liquid Assets (HQLA), adjusted for HQLA structure constraints	X	X
1.1	HQLA Level 1, total, including		X
1.1.1	Cash in bank		100%
1.1.2	Standard bars issued by the National Bank		100%
1.1.3	Funds held in correspondent and other accounts at the National Bank (excluding the minimum established threshold level of mandatory reserves on the calculation date)		100%
1.1.4	Funds in correspondent accounts in banks having a long-term credit rating not lower than "A-" assigned by Standard & Poor's rating agency, or an equivalent rating assigned by one of the rating agencies		100%
1.1.5	Debt securities issued by the National Bank of the Kyrgyz Republic		100%
1.1.6	Securities issued by the Government of the Kyrgyz Republic		100%
1.1.7	Securities of foreign state governments and central banks of foreign states, international financial organizations, having a long-term sovereign credit rating not lower than "AA-" assigned by Standard & Poor's rating agency or an equivalent rating assigned by one of the rating agencies		100%
1.2	HQLA Level 2 A		X
1.2.1	Securities issued by governments of foreign states and central banks of foreign states, international financial organizations, having a long-term sovereign credit rating not lower than "A-" assigned by Standard & Poor's rating agency or an equivalent rating assigned by one of the rating agencies		85%
1.2.2	Securities whose issuers are not affiliated organizations with respect to the bank, having a long-term credit rating not lower than "AA-" assigned by Standard & Poor's rating agency or an equivalent rating assigned by one of the rating agencies		85%
1.3	HQLA Level 2 B	0	X
1.3.1	Securities issued by governments of foreign states and central banks of foreign states, international financial organizations or guaranteed by them, and having a long-term sovereign credit rating not lower than "BBB-" assigned by Standard & Poor's rating agency or an equivalent rating assigned by one of the rating agencies		50%
1.3.2	Securities whose issuers are not financial organizations or organizations affiliated with them, having a long-term credit rating from "A+" to "A-" assigned by Standard & Poor's rating agency or an equivalent rating assigned by one of the rating agencies		50%
1.3.3	Ordinary shares of a company that are freely traded on international stock exchanges, excluding ordinary shares issued by the bank itself or any subsidiary of the bank		50%
1.4	HQLA Adjustment 15%	X	X
1.5	HQLA Level 2 B after adjustment	X	X
1.6	HQLA Adjustment 40%	X	X
1.7	HQLA Level 2 after adjustment	X	X
2	Expected Cash Outflows	X	X
2.1	Expected cash outflows on liabilities to individuals and individual entrepreneurs		X
2.1.1	Stable deposits		5%
2.1.2	Less stable deposits		10%
2.1.3	Deposits of related parties		100%
2.2	Expected cash outflows on liabilities to legal entities		X
2.2.1	Current (checking) accounts of legal entities		25%
2.2.2	Operational deposits, total, including:		X
2.2.2.1	of legal entities (excluding financial and credit organizations)		25%
2.2.2.2	of financial and credit organizations		25%
2.2.2.3	Governments of the Kyrgyz Republic, local self-government bodies, state authorities, structures of the public sector of foreign states, international financial organizations		25%
2.2.3	Non-operational deposits, total, including		X
2.2.3.1	of legal entities (excluding financial and credit organizations)		40%
2.2.3.2	Governments of the Kyrgyz Republic, local self-government bodies, state authorities, structures of the public sector of foreign states, international financial organizations		40%
2.2.4	Deposits of affiliated persons		100%
2.2.5	Deposits of banks and financial and credit organizations		100%
2.2.6	Deposits of organizations engaged in securities operations, insurance companies, pension funds, special purpose organizations (providing brokerage services, asset management services and other financial services as an intermediary)		100%
2.3	Funds in correspondent accounts of correspondent banks		100%
2.4	Deposits of other organizations not included in the previous categories		100%
2.5	Expected cash outflow of attracted funds secured by bank assets, total, including:		X
2.5.1	liabilities secured by HQLA Level 1		0%
2.5.2	liabilities to the National Bank		0%
2.5.3	liabilities secured by HQLA Level 2 A		15%
2.5.4	liabilities secured by HQLA Level 2 B		50%
2.5.5	liabilities secured by other assets		100%
2.6	Expected cash outflow, unsecured loans and borrowings, total, including:		X
2.6.1	of legal entities (excluding financial and credit organizations)		40%
2.6.2	Governments of the Kyrgyz Republic, local self-government bodies, state authorities, structures of the public sector of foreign states, international financial organizations		40%
2.6.3	affiliated persons		100%
2.6.4	banks and financial and credit organizations		100%
2.6.5	according to the maturity term within 30 calendar days (if the contract contains a condition that the contract may be terminated no earlier than 30 calendar days after notice to the bank)		100%
2.7	Expected cash outflow on financial derivatives		100%
2.8	Expected cash outflow on liabilities for unused credit lines, total, including:		X
2.8.1	Credit lines for individuals, individual entrepreneurs and small business entities		5%
2.8.2	Credit lines for legal entities (excluding financial and credit organizations)		10%
2.8.3	Credit lines of the Government of the Kyrgyz Republic and authorities of the Kyrgyz Republic, international financial organizations		10%
2.8.4	Credit lines of commercial banks and financial and credit organizations		40%
2.9	Expected cash outflow on other contingent liabilities, total, including:		X
2.9.1	Unconditionally cancellable (non-undrawn) credit lines		0%
2.9.2	Contingent liabilities for financing related to trade financing		3%
2.9.3	Guarantees and letters of credit not related to trade financing liabilities		10%
2.10	Expected cash outflows on other contractual and other liabilities, total, including:		X
2.10.1	contractual liabilities within 30 calendar days, not provided for in previous categories		100%
2.10.2	other liabilities within 30 calendar days, not provided for in previous categories		100%
3	Expected Cash Inflows	X	X
3.1	Expected cash inflow from loans and advances, total, including:		X
3.1.1	of individuals and individual entrepreneurs		50%
3.1.2	of legal entities (excluding financial and credit organizations)		50%
3.1.3	Governments of the Kyrgyz Republic and authorities of the Kyrgyz Republic, international financial organizations		50%
3.1.4	commercial banks and financial and credit organizations		100%
3.2	Expected cash inflow from loans secured by assets meeting HQLA criteria, total, including:		X
3.2.1	loans secured by HQLA Level 1		0%
3.2.2	loans secured by HQLA Level 2 A		15%
3.2.3	loans secured by HQLA Level 2 B		50%
3.3	Other expected cash inflows		X
3.3.1	Expected cash inflows from securities not included in HQLA		100%
3.4	Interbank deposits for operational purposes		0%
3.5	Interbank deposits for non-operational purposes		100%
3.6	Expected cash inflows from derivative instruments on a net basis		100%
3.7	Other expected cash inflows established by contract terms		100%
4	Expected Cash Inflows after Adjustment	X	X
5	Net Expected Cash Outflow	X	X
6	Liquidity Coverage Ratio (LCR)	X	X

14.I. REPORT ON COMPLIANCE WITH THE LIQUIDITY COVERAGE RATIO

(thousand som)

Date	LCR
HQLA	Net Expected Cash Outflow	Actual Value (in %)
1.10.20__
2.10.20__
3.10.20__
…..
30.10.20__

14.K. REPORT ON THE LIQUIDITY COVERAGE RATIO INDICATOR IN FOREIGN CURRENCY

Currency: ___________________

(thousand som)

Date	LCR
HQLA	Net Expected Cash Outflow	Actual Value (in %)
1.10.20__
2.10.20__
3.10.20__
…..
30.10.20__

";

• Appendix No. 2 is supplemented with sections 16.V., 16.G., 16.D. of the following content:

"16.V. DAILY REPORT ON OPEN POSITIONS IN PRECIOUS METALS (OPM)

Type of Precious Metal	Official Exchange Rate	OPM Amount (thousand som)	Including:		OPM Amount (% of Net Expected Cash Outflow)	Deviation from Limit Norm (%)	Balances on Unfinished Spot Deals
Balance Sheet	Off-Balance Sheet	Sale	Purchase
gold
silver
platinum
Total OPM

16.G. DAILY REPORT ON OPEN POSITIONS IN PRECIOUS METALS (OPM) FOR OPERATIONS CARRIED OUT IN ACCORDANCE WITH ISLAMIC FINANCING PRINCIPLES

Type of Precious Metal	Official Exchange Rate	OPM Amount (thousand som)	Including:		OPM Amount (% of Net Expected Cash Outflow)	Deviation from Limit Norm (%)	Balances on Unfinished Spot Deals
Balance Sheet	Off-Balance Sheet	Sale	Purchase
gold
silver
Total OPM

16.D. CONSOLIDATED DAILY REPORT ON OPEN POSITIONS IN PRECIOUS METALS (OPM)

Type of Precious Metal	Official Exchange Rate	OPM Amount (thousand som)	Including:		OPM Amount (% of Net Expected Cash Outflow)	Deviation from Limit Norm (%)	Balances on Unfinished Spot Deals
Balance Sheet	Off-Balance Sheet	Sale	Purchase
gold
silver
Total OPM

".

2. Make the following amendment to the Resolution of the Board of the National Bank "On Approval of the Instruction "On the Procedure for Complying with Limits on Open Currency Positions and Open Positions in Precious Metals by Commercial Banks in the Territory of the Kyrgyz Republic" dated December 29, 2004 No. 36/13:

in the Instruction "On the Procedure for Complying with Limits on Open Currency Positions and Open Positions in Precious Metals by Commercial Banks in the Territory of the Kyrgyz Republic", approved by the aforementioned Resolution:

• paragraph 2.4 is to be worded as follows:

"2.4. When calculating net currency positions for each foreign currency, the amounts of currency positions are converted into the som equivalent at the official exchange rate of the National Bank in effect on the reporting date.

When calculating net positions in precious metals:

• precious metals in non-cash form are calculated in quantitative terms based on the evening fixing established by the London Bullion Market Association on the day preceding the day of accounting, calculated through the cross-rate of the official exchange rate of the US dollar to the som established by the National Bank on the reporting date;

• for precious metals in physical form, they are reflected in quantitative terms and the price is specified, determined in accordance with the bank's accounting policy.".

3. Make the following amendment to the Board of the National Bank Resolution "On Approval of the Instruction "On the Procedure for Compliance with Limits of Open Currency Position and Open Position in Precious Metals by Banks Carrying Out Operations in Accordance with Islamic Principles of Banking and Finance" dated October 14, 2009 No. 41/4:

in the Instruction "On the Procedure for Compliance with Limits of Open Currency Position and Open Position in Precious Metals by Banks Carrying Out Operations in Accordance with Islamic Principles of Banking and Finance", approved by the aforementioned Resolution:

• paragraph 2.4 be redacted as follows:

"2.4. When calculating net currency positions for each foreign currency, currency position amounts are converted into som equivalents at the official exchange rate of the National Bank in effect on the reporting date.

When calculating net positions in precious metals:

• precious metals in non-cash form in quantitative terms are calculated based on the evening fixing established by the London Precious Metals Association on the day preceding the day of accounting, calculated via the cross-rate of the official exchange rate of the US dollar to the som established by the National Bank on the reporting date;

• for precious metals in physical form, they are reflected in quantitative terms and the price is indicated, determined in accordance with the bank's accounting policy."

4. Make the following amendment to the Board of the National Bank Resolution "On Approval of the Regulation "On Requirements for the Formation of Financial Statements of Commercial Banks of the Kyrgyz Republic" dated March 12, 2010 No. 6/2:

in the Regulation "On Requirements for the Formation of Financial Statements of Commercial Banks of the Kyrgyz Republic", approved by the aforementioned Resolution:

• paragraph 31.1 be supplemented with the nineteenth paragraph as follows:

"- the amount of RPPU created for assets, accrued interest on loans and financial leases to banks and clients in accordance with the requirements established in regulatory legal acts of the National Bank on the reporting date, as well as the separate amount of adjustment of the RPPU amount for the reporting quarter;".

5. Make the following amendment to the Board Resolution "On Approval of the Regulation "On Consolidated Supervision" and the Regulation "On Periodic Regulatory Consolidated Reporting" dated June 28, 2019 No. 2019-P-12/34-4-(NPA):

in the Regulation "On Consolidated Supervision", approved by the aforementioned Resolution:

• the first paragraph of sub-item 3 of paragraph 6 be redacted as follows:

"Structure No. 3: Group consisting of a bank/non-bank financial-credit organization and legal entities headed by a holding company/legal entity/physical person (Appendix 3).".