Regulation on the Periodic Regulatory Report of a Microcredit Company/Microcredit Agency

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Creation date: 2026-08-13

Registered with the Ministry of Justice of the Kyrgyz Republic

July 3, 2009. Registration number 67-09

Appendix No. 1
to the Resolution of the Board of the National Bank of the Kyrgyz Republic of May 27, 2009 No. 25/3

REGULATION

on the periodic regulatory report of a microcredit company/microcredit agency

(In the edition of the Resolutions of the Board of the National Bank of the Kyrgyz Republic of October 14, 2009 No. 41/5, December 23, 2009 No. 50/6, January 18, 2012 No. 2/2, April 25, 2012 No. 18/9, April 24, 2013 No. 13/10, May 30, 2014 No. 24/10, March 11, 2015 No. 16/2, January 20, 2016 No. 4/5, January 20, 2016 No. 4/6, April 11, 2016 No. 17/2, June 15, 2016 No. 25/2, June 15, 2017 No. 2017-P-12/25-12, December 13, 2017 No. 2017-P-12/51-13, May 30, 2018 No. 2018-P-12/20-2, August 15, 2018 No. 2018-P-33/33-8, January 30, 2019 No. 2019-P-33/4-2, December 21, 2022 No. 2022-P-12/81-7, December 20, 2023 No. 2023-P-12/80-4, August 21, 2024 No. 2024-P-12/37-1, January 22, 2025 No. 2025-P-12/2-3-(NFKU), December 29, 2025 No. 2025-P-12/71-3-(NPA))

General Provisions

1.1. This Regulation defines the unified form of periodic regulatory reporting (hereinafter referred to as PRR) of a microcredit company, microcredit agency (hereinafter referred to as MCC/MCA).

(In the edition of the Resolution of the Board of the National Bank of the Kyrgyz Republic of June 15, 2017 No. 2017-P-12/25-12)

1.2. The action of this Regulation extends to all MCCs/MCAs, including MCCs/MCAs conducting operations in accordance with Islamic principles of banking and financing within the framework of the "Islamic window" (hereinafter referred to as IPF).

(In the edition of the Resolution of the Board of the National Bank of the Kyrgyz Republic of June 15, 2016 No. 25/2)

1.3. (Excluded in accordance with the Resolution of the Board of the National Bank of the Kyrgyz Republic of October 14, 2009 No. 41/5)

1.4. PRR is compiled based on data from accounting records and off-system accounting.

Goals and Objectives

2.1. PRR is compiled for the purpose of conducting an analysis of:

a) the financial condition of MCCs/MCAs within the framework of the functions performed by the National Bank of the Kyrgyz Republic (hereinafter referred to as the National Bank), established by the Constitutional Law of the Kyrgyz Republic "On the National Bank of the Kyrgyz Republic", the Law of the Kyrgyz Republic "On Microfinance Organizations in the Kyrgyz Republic", and the Regulation on the registration of accounts and deposits of residents of the Kyrgyz Republic opened in foreign banks;

b) the activities of MCCs/MCAs for the purpose of making managerial decisions by company executives, including decisions on ensuring liquidity, solvency, and profitability.

(In the edition of the Resolutions of the Board of the National Bank of the Kyrgyz Republic of April 24, 2013 No. 13/10, June 15, 2017 No. 2017-P-12/25-12, December 21, 2022 No. 2022-P-12/81-7)

2.2. The main task of the PRR is to provide accurate and complete information about the economic and operational activities of MCCs/MCAs to ensure the fulfillment of the objectives specified in paragraph 2.1 of this Regulation.

Content and Frequency of PRR Submission

3.1. PRR represents a report on the activities of MCCs/MCAs in a prescribed form for a specific period and submitted within a prescribed timeframe.

3.2. The composition of the reporting in summary form, brief content, and submission deadlines are provided in Appendix 1 to this Regulation.

3.3. The PRR of MCCs/MCAs for the 4th quarter is annual.

(In the edition of the Resolution of the Board of the National Bank of the Kyrgyz Republic of January 18, 2012 No. 2/2)

3.4. The annual PRR is submitted to the National Bank by February 1 of the year following the reporting year.

(In the edition of the Resolutions of the Board of the National Bank of the Kyrgyz Republic of January 18, 2012 No. 2/2, January 20, 2016 No. 4/5)

3.5. PRR consists of 7 sections:

Title page;

Information on members of the Board of Directors and the Executive Board;

Information on certain officials;

Basic information;

Section 1. Regulatory report on financial status;

Section 2. Report on total income;

Section 3. Information on the credit portfolio;

Table A. "Classification of assets by risk degree";

Table B. "Lending methods";

Table V. "Breakdown by industries and regions";

Table G. "Information on issued loans";

Table D. "Information on problematic borrowers";

Table E. "Information on parallel loans";

Section 4. Self-assessment report;

Section 5. Report on foreign assets and liabilities;

"Report on private debt obligation/creditor's debt" Form No. 1-ND;

"Report on servicing of debt obligation/creditor's debt" Form No. 2-ND;

"Notification of an account (deposit) opened in a foreign bank";

"Report on balances of funds in accounts or deposits of residents in foreign banks";

Section 6. Disclosures;

Section 7. Information on compliance with economic standards of MCCs.

(In the edition of the Resolutions of the Board of the National Bank of the Kyrgyz Republic of December 23, 2009 No. 50/6, January 18, 2012 No. 2/2, January 30, 2019 No. 2019-P-33/4-2)

Procedure for PRR Submission

4.1. Each MCC/MCA must appoint an employee responsible for the completeness of content, submission deadlines, and correct completion of the PRR. This employee is also responsible for interaction with the National Bank on all matters concerning the information contained in the PRR.

4.2. PRR is submitted to the National Bank in the form according to Appendix 2 to this Regulation within the established deadlines for the report, on paper and electronic media. Electronic versions of PRR must be formed according to templates established by the National Bank.

(In the edition of the Resolution of the Board of the National Bank of the Kyrgyz Republic of April 24, 2013 No. 13/10)

4.3. MCCs/MCAs located in the Chuy region and the city of Bishkek must submit PRR on paper media to the General Department of the National Bank in a sealed envelope.

Electronic versions of PRR must be transmitted via email to the Technical Support Department of the Statistical Database of the Financial Statistics and Review Directorate (hereinafter referred to as UFSD) of the National Bank. In the absence of email, MCCs/MCAs must submit reports on other electronic media (USB flash drives).

(In the edition of the Resolution of the Board of the National Bank of the Kyrgyz Republic of April 24, 2013 No. 13/10)

4.3-1. MCCs/MCAs located in other regions of the republic must submit PRR to the corresponding regional directorate/Batken representation of the National Bank on paper and electronic media.

Regional directorates and the Batken representation of the National Bank forward PRR to UFSD in an aggregated form.

(In the edition of the Resolution of the Board of the National Bank of the Kyrgyz Republic of April 24, 2013 No. 13/10)

4.4. In the event of any discrepancies, errors, incomplete submission, or incorrect completion of PRR forms, the corresponding structural subdivision of the National Bank notifies the MCC and MCA in writing of the need to correct the report with reflection in financial reporting within 10 working days from the date of receipt of the report.

Corrected reports together with a cover letter from the MCC and MCA must be submitted to the National Bank within 5 working days after receiving written notification of discrepancies in the report.

(In the edition of the Resolution of the Board of the National Bank of the Kyrgyz Republic of January 20, 2016 No. 4/5)

4.5. In the absence of comments from the National Bank regarding the PRR or after bringing the report into compliance with the National Bank's comments and confirmation by letter from the MCC/MCA, the PRR is considered accepted by the National Bank.

4.6. MCCs/MCAs provide PRR for the head MCC/MCA and its branches on a consolidated basis.

4.7. The periodic regulatory report must be submitted in the prescribed form: bound, numbered with the indication of the number of pages of PRR sections, sealed with a stamp, and signed by MCC/MCA employees responsible for compiling and submitting the PRR.

4.8. PRR must contain accurate information about the state of the MCC/MCA as of the reporting date. The correctness of reflecting the state of the MCC/MCA in the quarterly and annual PRR is certified by the Head of the Executive Body and the Chief Accountant of the MCC/MCA.

(In the edition of the Resolutions of the Board of the National Bank of the Kyrgyz Republic of October 14, 2009 No. 41/5, January 18, 2012 No. 2/2)

Final Provisions

5.1. For untimely and/or inaccurate submission of information, non-submission of information, incomplete and/or incorrect completion of the PRR, MCCs/MCAs, as well as the Head of the Executive Body and the Chief Accountant of the MCC/MCA, bear responsibility in accordance with the normative legal acts of the Kyrgyz Republic.

(In the edition of the Resolution of the Board of the National Bank of the Kyrgyz Republic of January 20, 2016 No. 4/5)

5.2. MCCs/MCAs must keep second copies of PRRs submitted to the National Bank.

Appendix 1
to the Regulation "On the periodic regulatory report of a microcredit company/microcredit agency", approved by the Resolution of the Board of the National Bank of the Kyrgyz Republic of May 27, 2009 No. 25/3

COMPOSITION

of the periodic regulatory report of a microcredit company/microcredit agency

(In the edition of the Resolutions of the Board of the National Bank of the Kyrgyz Republic of June 15, 2016 No. 25/2, December 13, 2017 No. 2017-P-12/51-13, January 30, 2019 No. 2019-P-33/4-2)

Section	Name	Frequency	Submission Deadlines	Note or reference to NPA
1	Title page	Quarterly	within 20 calendar days following the reporting quarter	Attached to sections
	Annual	by February 1, following the reporting year
2	Information on members of the Board of Directors, Executive Board, major founders (shareholders), and members of the Shariah Council of MCCs/MCAs	Annual	by February 1, following the reporting year	Attached to sections
	Quarterly	upon changes during the quarter
3	Information on certain officials	Annual	by February 1, following the reporting year	Attached to sections
	Quarterly	upon changes during the quarter
4	Basic information on MCCs/MCAs, information on branches/representatives/structural units (offices), subsidiary and affiliated companies, active committees	Annual	by February 1, following the reporting year	Attached to sections
	Quarterly	upon changes during the quarter
5	Section 1.
Regulatory report on financial status
Report on operations conducted under IPF	Quarterly	within 20 calendar days following the reporting quarter
	Annual	by February 1, following the reporting year
6	Section 2.
Report on total income
Report on profit and loss from operations conducted under IPF	Quarterly	within 20 calendar days following the reporting quarter
	Annual	by February 1, following the reporting year
7	Section 3.
Information on assets
A. Classification of assets by risk degree
A-1. Classification of assets under IPF by risk degree B. Lending methods
V. Breakdown by industries and regions
V-1. Breakdown of portfolio by financing provided under IPF by industries and regions G. Information on issued loans G-1. Information on financing provided under IPF D. Information on problematic borrowers E. Information on parallel loans Zh. Information on volumes of issued loans by industry and region Z. Restructured loans	Quarterly	within 20 calendar days following the reporting quarter
	Annual	by February 1, following the reporting year
8	Section 4.
Self-assessment report	Annual	by February 1, following the reporting year	9	Section 5.
Report on foreign assets and liabilities	Quarterly	within 20 calendar days following the reporting quarter
	Annual	by February 1, following the reporting year
10	Section 6.
Disclosures
A. Obligations
A-1. Obligations incurred under IPF
B. Information on lending terms
B-1. Information on financing terms under IPF
V. On MCC/MCA clients
G. On MCC/MCA personnel
D. Information on the implementation of retail banking services under agency agreements E. Breakdown of placement and investment operations Zh. Currency operations Z. Funds borrowed from founders (shareholders)	Quarterly	within 20 calendar days following the reporting quarter
	Annual	by February 1, following the reporting year
11	Section 7.
Information on compliance with economic standards of MCCs	Quarterly	within 20 calendar days following the reporting quarter
	Annual	by February 1, following the reporting year

Note:
For the "Islamic window" of MCCs/MCAs:

Borrower - a client to whom the MCC/MCA has provided financing in accordance with Islamic principles of banking and financing.

Credit - funds provided to clients in accordance with Islamic principles of banking and financing.

Creditor - a person who has provided funds to the MCC/MCA in accordance with Islamic principles of banking and financing.

Interest rate - the size of the markup/income for financing provided in accordance with Islamic principles of banking and financing.

Appendix 2
to the Regulation "On the periodic regulatory report of a microcredit company/microcredit agency", approved by the Resolution of the Board of the National Bank of the Kyrgyz Republic of May 27, 2009 No. 25/3

PERIODIC REGULATORY REPORT OF MCC/MCA

(In the edition of the Resolutions of the Board of the National Bank of the Kyrgyz Republic of January 18, 2012 No. 2/2, May 30, 2014 No. 24/10, March 11, 2015 No. 16/2, January 20, 2016 No. 4/5, January 20, 2016 No. 4/6, April 11, 2016 No. 17/2, June 15, 2016 No. 25/2, December 13, 2017 No. 2017-P-12/51-13, May 30, 2018 No. 2018-P-12/20-2, August 15, 2018 No. 2018-P-33/33-8, January 30, 2019 No. 2019-P-33/4-2, December 20, 2023 No. 2023-P-12/80-4, August 21, 2024 No. 2024-P-12/37-1, January 22, 2025 No. 2025-P-12/2-3-(NFKU), December 29, 2025 No. 2025-P-12/71-3-(NPA))

See attached file.

Appendix 2
Contacts

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

Consumer 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 currency rates
+996 (312) 61-07-11

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

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