Regulation on Regulatory Banking Reporting

Return to previous page

Print version

Creation date: 2026-02-25

Appendix
to the Resolution of the Board of the National Bank of the Kyrgyz Republic of July 19, 2023 No. 2023-P-10/43-5-(NPA)

REGULATION

"On Regulatory Banking Reporting"

(As amended by the Resolution of the Board of the NB KR of July 30, 2025 No. 2025-P-12/38-3-(NPA), of December 24, 2025 No. 2025-P-10/69-3-(BS))

1. General Provisions

2. This Regulation "On Regulatory Banking Reporting" (hereinafter - the Regulation) defines the unified regulatory banking reporting (hereinafter - RBR) for reflecting banking operations, including operations conducted in accordance with Islamic principles of banking and financing.

3. This Regulation applies to all commercial banks, including commercial banks with an "Islamic window," and commercial banks conducting operations in accordance with Islamic principles of banking and financing (hereinafter - the Bank).

4. Goals and Objectives

5. The goal of RBR is to provide accurate and complete information about the Bank's activities and those of its clients to ensure the fulfillment of the following tasks:

• conducting an analysis of the Bank's financial condition and activities to ensure the safety and stability of banks and the banking system;
• disclosure of full, detailed, and accurate information regarding shareholders (including information on beneficial owners), bank officials, as well as the activities and operations of clients;
• compiling monetary and credit statistics necessary for macroeconomic analysis of the economy's financial sector, balance of payments statistics, and the international investment position of the Kyrgyz Republic in accordance with international standards;
• providing information necessary for monitoring compliance with the legislation of the Kyrgyz Republic and regulatory legal acts of the National Bank of the Kyrgyz Republic (hereinafter - the National Bank).

3. Content and Frequency of RBR Submission

4. RBR includes information about the Bank's activities and those of its clients.

5. The structure, composition, frequency, transmission format, and deadlines for submitting RBR are provided in Appendix No. 1 to this Regulation.

6. Banks provide RBR on a consolidated basis or with data separated into head office operations and each branch separately, in accordance with Appendix No. 1.

7. Basic Principles and Rules for Compiling RBR

8. When compiling RBR, the basic principles of international financial reporting standards must be applied, such as continuity, accrual method, clarity, accuracy, and truthfulness, completeness, comparability, consistency, and confidentiality.

9. The following rules must be observed when filling out RBR forms:

a) operations must be reflected at the nominal value of the currency in which the operation was conducted (in national or foreign currency), with the exception of metal accounts (in troy ounces) and refined standard bars (in pieces). In this regard, reports containing information in foreign currency, where it is necessary to indicate the national currency, must be reflected in the equivalent in national currency at the official exchange rate of the National Bank on the date of the operation;

b) operations must be reflected based on data from accounting and off-balance sheet accounting for the reporting period;

c) reporting is submitted in the state and official languages;

d) reporting is provided with the electronic signature of authorized bank officials in the electronic format established in Section 5 of the Regulation.

5. Procedure for Submitting RBR

6. RBR is provided in electronic format through the National Bank's RBR Data Collection Portal.

7. RBR is submitted to the National Bank in the established forms, according to Appendix 2 to this Regulation, in electronic format using an electronic signature (hereinafter - ES).

8. In the absence of comments from the National Bank regarding the electronic formats of RBR, or after submitting the report in accordance with the National Bank's comments, RBR is considered accepted by the National Bank.

9. RBR as of December 31 is annual and is submitted to the National Bank within the deadline specified in accordance with Appendix 1 of this Regulation. Following external audit, if there are adjustments to the annual RBR, the reporting forms in which changes were made are submitted, with an explanation of which parts were changed. Corrected reports are submitted to the National Bank within 15 working days after receiving the conclusion of the independent audit company.

10. RBR must be provided in the established order and deadlines, including all operations conducted by the bank, for weekends and holidays declared by the Cabinet of Ministers of the Kyrgyz Republic as working days for the National Bank and banks as of the last calendar day of the reporting month, regardless of whether a working day was declared at the bank during this period.

11. In the event of any discrepancies, errors, incomplete submission, or incorrect filling of RBR forms, the corresponding structural subdivision of the National Bank notifies the bank of the need to correct the report within the following deadlines:

• daily and weekly reports - within 2 working days;
• monthly, quarterly, and semi-annual reports - within 5 working days.

Corrected reports in electronic format, signed by the electronic signature of the responsible official, must be submitted through the RBR Data Collection Portal to the National Bank: within 1 working day.

15. In the event of failure to submit RBR reports within the established deadlines, the commercial bank is obliged to provide a written explanation of the reasons for the untimely upload of reports to the RBR Data Collection Portal, signed by the head of the bank, within the current working day when the section was not uploaded to the RBR Data Collection Portal.

16. Final Provisions

17. The bank's management and the responsible official of the bank bear responsibility for the completeness, accuracy, comparability of similar data in RBR sections, and the timeliness of RBR submission.

18. A responsible employee must be appointed in the bank for uploading RBR through the RBR Data Collection Portal. In addition, this employee is responsible for interaction with the National Bank on all issues concerning the information contained in the RBR.

19. The process of compiling, controlling, and submitting RBR to the National Bank must be regulated in the bank's internal documents with the definition of responsible structural subdivisions at each stage.

20. In the event of systematic submission of inaccurate data in reports and violation of established deadlines, measures of impact provided for by the regulatory legal acts of the National Bank and the legislation of the Kyrgyz Republic may be applied to the bank.

Appendix 1

STRUCTURE AND COMPOSITION

of regulatory banking reporting (RBR)

Section

Name of RBR

Report Frequency

Transmission Format

Data Composition

Report on the financial position and off-balance sheet liabilities of the bank

Daily, by 11:00 on the next working day

".xlsx"

Consolidated data

1.1.1

Assets

1.1.2

Assets in accordance with IFRS

1.2.1

Liabilities

1.2.2

Liabilities in accordance with IFRS

1.3.1

Capital

1.3.2

Capital in accordance with IFRS

1.4.1

Off-balance sheet liabilities

1.4.2

Off-balance sheet liabilities in accordance with IFRS

1.5.1

Off-system accounting

1.5.2

Off-system accounting in accordance with IFRS

Report on the financial results of the bank

Daily, by 11:00 on the next working day

".xlsx"

Consolidated data

2.1.1

Income

2.1.2

Income in accordance with IFRS

2.2.1

Expenses

2.2.2

Expenses in accordance with IFRS

Operations Registry

".xlsx"

Data for the head office, for each branch separately

3.1

Registry of national and international operations

Weekly, no later than 11:00 on the second working day of the week following the reporting period (from 00:00:00 Monday to 23:59:59 Sunday). If the week is a non-working day, the report is submitted within 2 working days following the reporting period

3.2

Registry of operations on correspondent accounts

3.3

National and international operations on electronic money payment systems

Consolidated data

3.4

Operations of commercial banks with cash/non-cash foreign currency

Daily, by 11:00 on the next working day

".xlsx"

Consolidated data

3.5

Internal transactions of commercial banks with clients for the purchase/sale of non-cash/cash foreign currency for som

Prudential Reports

Within the first 5 working days of the month following the reporting period/by 11:00 of the first working day of the week following the reporting period/by 09:00 of the next working day

".xlsx"

Consolidated data

4.1.1

Risk-weighted assets

Monthly, within 5 working days of the month following the reporting period

4.1.2

Risk-weighted assets in accordance with IFRS

4.2

Operational risk

4.2.1

Information on unauthorized operations in the payment system

4.2.2

Information on conducted claim work on unauthorized operations in the payment system

Quarterly, within 5 working days of the month following the reporting period

4.3

Other property

Monthly, within 5 working days of the month following the reporting period

4.4.1

Information on affiliated and related parties

4.4.2

Information on economic entities in which shareholders, officials, and related parties have a share of participation

4.4.3

Information on the existence of obligations of shareholders/officials

4.4.4

List of family ties of shareholders and related parties

4.4.5

Information on transactions with related parties (excluding loan issuance/financing operations)

4.5.1

Write-off and restoration of assets and off-balance sheet liabilities

4.5.2

Write-off and restoration of assets and off-balance sheet liabilities in accordance with IFRS

4.6.1

Determination of the degree of exposure of the economic value of the bank's portfolio to interest rate risk

4.6.2

Determination of the degree of exposure of the economic value of the bank's portfolio to interest rate risk in accordance with IFRS

4.7.1

Maturity GAP

4.7.2

Maturity GAP in accordance with IFRS

4.8

Information on correspondent banks (including on LORO accounts)

4.9

Economic standards/indicators

4.9.1

Information on compliance with economic standards and support for the bank's additional capital reserve (indicator "Capital Buffer")

4.9.2

Average values for the reporting period (K3.1)

4.9.3

Report on compliance with National Bank requirements

4.9.4

Report on compliance with the liquidity standard (K3.1)

Daily (by 09:00 of the next working day)

4.9.5

Report on compliance with the short-term liquidity standard (K3.2)

Weekly (by 11:00 of the first working day of the week following the reporting period)

4.9.6

Daily report on compliance with the immediate liquidity standard (K3.3)

Daily (by 09:00 of the next working day)

4.9.7

Daily report on compliance with the standard for the maximum size of risk on term deposits and other liabilities to individuals (K 5.1)

4.9.8.

Report on compliance with the standard for the maximum size of risk on demand deposits of individuals (K 5.2)

Monthly, within 5 working days of the month following the reporting period

4.9.8.2

Daily report on compliance with the standard for the maximum size of risk on demand deposits of individuals (K 5.2)

Daily (by 09:00 of the next working day)

4.9.9

Report on open positions in precious metals (OPDM)

Daily (by 09:00 of the next working day)

4.9.10

Report on open currency positions

4.9.11

Report on the calculation of the liquidity coverage ratio

Monthly, within 5 working days of the month following the reporting period

4.9.12

Daily report on compliance with the liquidity coverage ratio

Daily (by 09:00 of the next working day)

4.10

Compliance risk

Monthly, within 5 working days of the month following the reporting period

4.10.1

Information on the bank's operations on trust management

4.10.2

Information on the number and amount of messages in the GSFR

4.10.3

Information on clients with the largest account turnovers

4.11.1

Asset classification

4.11.2

Asset classification in accordance with IFRS

4.12.1

Reference information

4.12.2

Reference information in accordance with IFRS

4.13.1

Information on deposits

4.13.2

Information on deposits in accordance with IFRS

4.14.1

Prudential balance sheet

4.14.2

Prudential balance sheet in accordance with IFRS

4.15.1

Prudential income statement

4.15.2

Income and losses on operations in accordance with IFRS

Report on the bank's foreign economic flows and stocks

Quarterly, within 10 working days of the month following the reporting period

".xlsx"

Consolidated data

5.1

Information on the bank's capital

5.2

Information on the bank's participation in the capital of a foreign enterprise

5.3

Movement of the bank's foreign assets and income from them

5.4

Movement of the bank's foreign liabilities and expenses on them

5.5

Forecast (schedule) of principal and interest payments on the bank's foreign loans

Payment cards and electronic wallets

Monthly, within 5 working days following the reporting period

".xlsx"

Data for the head office, for each branch separately

6.1

Registry of bank payment cards

6.2

Balance of funds in accounts for bank payment cards

6.3

Electronic wallets

Consolidated data

6.4

Information on payment systems

Once every six months, no later than the 15th of the month following the reporting month

Consolidated data

Registry of clients and their founders

Daily, by 11:00 on the next working day.

".xlsx"

Data for the head office, for each branch separately

7.1

Natural persons (including individual entrepreneurs)

7.2

Legal entities, branches (representative offices)

7.3

Founders

Part A. Natural persons (including individual entrepreneurs)

Part B. Legal entities

Registry of bank and client operations with securities

Monthly, within 5 working days of the month following the reporting period

".xlsx"

Consolidated data

8.1

Registry of bank and client operations with corporate and government securities

8.2

Registry of investments and financial participation

Bank operations in the financial market

Weekly, every Friday by 11:00.

".xlsx"

Consolidated data

9.1

Registry of bank operations with loans and deposits

9.1.1

Registry of credit operations with collateral

9.2

Registry of bank operations with foreign currency

Deposits

Monthly, within 5 working days of the month following the reporting period

".xlsx"

Data for the head office, for each branch separately

10.1

Registry of bank deposits

10.2

Remote service instruments

Bank credit registry

Monthly, within 5 working days of the month following the reporting period

".xlsx"

Data for the head office, for each branch separately

11.1

Information on issued loans/financing

11.2

Information on the credit portfolio/financing portfolio

11.3

Information on collateral

Peripheral devices

Monthly, within 5 working days following the reporting period

".xlsx"

Consolidated data

12.1

Registry of peripheral devices

12.2

Name of payment systems serviced by the peripheral device

Registry of shareholders and officials

Monthly, within 5 working days of the month following the reporting period

".xlsx"

Consolidated data

13.1

Bank dossier

13.2

Officials undergoing approval with the National Bank of the Kyrgyz Republic

13.3

Bank shareholders - Natural persons

13.4

Bank shareholders - Legal entities

13.5

Information on the official's employment and share ownership in other companies

13.6

Information on the bank shareholder (natural person) owning shares in other companies

13.7

Information on the bank shareholder (legal entity) owning shares in other companies

13.8

Information on related parties and ultimate beneficial owners of the bank

Retail agents

Monthly, within 5 working days following the reporting period

".xlsx"

Consolidated data

14.1

Registry of the bank's retail agents

14.2

Location of the bank's retail agents

14.3

Types of services provided by the bank's retail agents

Report on the bank's cash turnover

Monthly, within 5 working days of the month following the reporting period

".xlsx"

Data for the head office, for each branch separately

15.1

Cash receipts into the cash desk for the month

15.2

Cash disbursements from the cash desk for the month

15.1.1

Receipt of cash

Weekly, no later than 10:00 on the first working day of the week following the reporting period. If the week is a non-working day, the report is submitted within 1 working day following the reporting period no later than 10:00.

".xlsx"

Data for the head office, for each branch separately

15.1.2

Disbursement of cash

15.1.3

Balance of cash in the operating cash desk of the Commercial Bank at the end of the day

15.1.4

Balance of cash in the operating cash desk of the National Bank at the end of the day

Registry of the bank's off-balance sheet liabilities

Monthly, within 5 working days of the month following the reporting period

".xlsx"

Data for the head office, for each branch separately

16.1

Currency operations

16.2

Other off-balance sheet liabilities

Report on the bank's tariffs

Quarterly, within 5 working days of the month following the reporting period

".xlsx"

Consolidated data

17.1

Breakdown of the service "Local money transfer systems"

17.2

Breakdown of the service "International money transfer systems"

17.3

Interest rates on deposits and loans in head offices and regions for individuals

17.4

Interest rates on deposits and loans in head offices and regions for legal entities

17.5

Interest rates on deposits and loans in head offices and regions

Appendix 2

FORMS

of regulatory banking reporting (RBR)

See attached file.

RBR Form

Contacts

Public Reception

+996 (312) 61-04-86 +996 (312) 66-90-15 +1257, +1256

Consumer Rights Protection Department

+996 (312) 66-90-15 +1671, +1666

Report Corruption

+996 (312) 66-90-15 +2120 +996 (312) 61-04-00

Auto-informer of official exchange rates

+996 (312) 61-07-11

Numismatic Museum

+996 (312) 66-90-15 +1232 +996 (312) 61-24-14

E-mail

mail@nbkr.kg

Media Relations

press@nbkr.kg

720010, Kyrgyz Republic, Bishkek, Kievskaya St., 189