Resolution No. 181-N on Amendments to Resolution No. 93-N of the Central Bank of Armenia

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ON MAKING AMENDMENTS AND SUPPLEMENTS TO RESOLUTION NO. 93-N OF THE BOARD OF THE CENTRAL BANK OF THE REPUBLIC OF ARMENIA DATED 3 MARCH 2008

2025-10-21

B O A R D O F T H E C E N T R A L B A N K
O F T H E R E P U B L I C O F A R M E N I A
R E S O L U T I O N
21 October 2025, No. 181-N
ON MAKING AMENDMENTS AND SUPPLEMENTS TO RESOLUTION NO. 93-N OF THE BOARD OF THE CENTRAL BANK OF THE REPUBLIC OF ARMENIA DATED 3 MARCH 2008

Publication date` 31.10.2025

For the purpose of improving the quality of data received from banks and optimizing the reporting system of banks,

Based on Article 15 of the Law "On Credit Organizations", Guided by point "e" of Article 20 of the Law "On the Central Bank of the Republic of Armenia", Parts 1 and 3 of Article 33 and Article 34 of the Law "On Normative Legal Acts", the Board of the Central Bank of the Republic of Armenia hereby:

R E S O L V E S:

1. To make the following amendments and supplements in Appendix 1 (hereinafter referred to as "Appendix 1") approved by Resolution No. 93-N of the Board of the Central Bank of the Republic of Armenia dated 3 March 2005 "On Approving Regulation 15 'On Reports of Credit Organizations, their Submission and Publication' in a New Edition":
   1) In the first sentence of point 16 of Appendix 1, replace the number "3" with the number "4".
   2) In sub-point 1 of point 16 of Appendix 1, after the first sentence, supplement a new sentence with the following content: "In Table IV: data regarding income received from non-residents and expenses paid to them for services and works performed."
   3) In sub-point 3 of point 16 of Appendix 1, after the words "Iranian Rial", supplement the words ", UAE Dirham, Chinese Yuan".
   4) At the end of sub-point 10 of point 16 of Appendix 1, after the word "investments.", supplement a new sentence with the following content: "Moreover, the instruments defined by this point also include preferred shares forming part of the capital."
   5) In sub-point 27 of point 16 of Appendix 1, replace the words "(ISO code):" with the words "according to ISO 3166-1 alpha-3 codes.", and after the first sentence, supplement a new sentence with the following content: "Moreover, in the case of physical persons, the code of the country of residency shall be filled in."
   6) In sub-point 30 of point 16 of Appendix 1, after the word "code", supplement the words "according to ISO 4217 codes".
   7) In sub-point 34 of point 16 of Appendix 1, the sentence "If, for example, the interest rate is LIBOR plus 5%, then it is filled in as 'LIBOR+5'." shall be edited as follows: "If the interest rate is defined as the sum of a market floating base interest rate and a certain margin, then it is indicated in Latin letters, without quotation marks and the percentage sign, with an accuracy of two digits after the decimal point (for example, SOFR+5.50)."
   8) In sub-points 41, 42, and 47 of point 16 of Appendix 1, replace the Armenian word "of investment" with "by investment".
   9) In sub-point 48 of point 16 of Appendix 1:
   a. In paragraph "a", replace all instances of the word "of investment" with "by investment"; b. In paragraph "b", replace the words "the country (in the case of physical persons, the country of residency)." with the words "the International Organization for Standardization code of the country according to ISO 3166-1 alpha-3 codes.", and after the first sentence, supplement a new sentence with the following content: "Moreover, in the case of physical persons, the code of the country of residency shall be filled in.";
   c. After paragraph "c", supplement paragraph "c.1" with the following content: "c.1. In column 3.1, the contractual currency of the instrument shall be indicated according to ISO 4217 codes.";
   d. In paragraph "h", after the word "groups.", supplement a new line with the following sentence: "In column 13, in the row of the corresponding investor, the dividends declared since the beginning of the year but not yet paid shall also be reflected (which are also reflected in the 'Amounts receivable/payable for other transactions' section of Table 1)."

10) Supplement point 16 of Appendix 1 with sub-point 49 with the following content: "49) In Table IV of the Report, the data regarding income received from non-residents and expenses paid to them for services and works performed shall be filled in the 'Total' row related to the given operation. In the event that for each service or work performed, the weight of the given country in terms of income received from or expenses paid to non-residents exceeds 10%, the income or expenses for the given country shall be reflected in a separate row, indicating the code of the given country in the 'Country' column according to ISO 3166-1 alpha-3 codes (except for wages paid to non-residents). Moreover, in the case of physical persons, the code of the country of residency shall be filled in. In the event that the income was received from a non-resident physical person who is not a customer of the bank and there is no information about the latter's residency, then the mentioned data shall be reflected under the name 'N/A'. The data regarding accrued income and expenses presented in the table shall be filled in an increasing order from the beginning of the year. Table IV of the Report shall be filled in as follows:
a. In the 'Rental Services' section, payments received for real estate leased to non-residents ('Asset') and real estate leased from non-residents ('Liability') shall be filled in. b. In the 'Telecommunication Services' section, income and expenses received and paid for telecommunication services (telephone, internet, and other similar services) provided to and received from non-residents shall be filled in.
c. In the 'Computer and Information Services' section, income and expenses received and paid for services in the computer and information sector provided to and received from non-residents shall be filled in. Specifically, this section includes fees for the use of computer software, fees for the use of intellectual property in this field, fees for consultancy on hardware and software, as well as subscription fees for newspapers and periodicals. Moreover, expenses for SWIFT and other communication means are also included here.
d. In the 'Financial Services' section, income and expenses for financial services provided to and received from non-residents shall be filled in. Moreover, this section includes expenses for providing and receiving deposits/borrowings, service fees received/paid for loans, interest payments accrued for the unused portion of a credit line, cash-out fees, income/expenses from foreign exchange conversion, as well as fees for financial consultancy. e. In the 'Professional and Management Consultancy Services' section, income and expenses for professional and management consultancy services provided to and received from non-residents shall be filled in, specifically legal, insurance, and accounting services, tax consultancy, and business and management consultancy services. This section also includes expenses for advertising, market research, and public opinion polling. f. In the 'Services related to Research and Development' section, income and expenses for services related to research and development provided to and received from non-residents shall be filled in. Specifically, this section includes income and expenses for research services related to new products and processes. This section also includes the direct sale of research and development results in the form of patents, copyrights, or the sale of information about industrial processes. g. In the 'Other Services' section, income and expenses for services provided to and received from non-residents not included in all previous sections shall be included. h. In the 'Membership Fees' item, membership fees and similar payments to non-resident organizations shall be included.
i. In the 'Wages paid to non-residents' section, the accrued amounts for wages payable to non-residents shall be included."

11) To edit Form No. 18 of Appendix 1 in a new edition according to the Appendix to this Decision.

2. This Resolution shall enter into force on 1 January 2026.

Governor of the
Central Bank of the Republic of Armenia M. Galstyan

Yerevan

.

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Sheet1

																			Appendix
																			to the Resolution No. 181-N of the
																			Board of the Central Bank of the Republic of Armenia dated 21 October 2025
																			Appendix 1
																			Approved
																			by the Board Resolution
																			No. 93-N
																			dated 3 March 2005
Report																			Form No. 18
On transactions conducted with non-residents and financial positions with non-residents																			(quarterly)
	Name of the credit organization
		From [Year] to
	1. On the financial positions of the credit organization with non-residents and transactions related thereto																						million AMD
N	Name	Asset											Liability
		AMD	USD	EUR	RUB	JPY	GDP	CHF	ARR	AED	CHY	Other currency	AMD	USD	EUR	RUB	JPY	GDP	CHF	ARR	AED	CHY	Other currency
	1	2	3	4	5	6	7	8	10	10.1	10.2	11	12	13	14	15	16	17	18	19	19.1	19.2	20
1	Equity securities, except for shares/participations in investment funds													X	X	X	X	X	X	X			X
	Direct investments													X	X	X	X	X	X	X			X
	dividends													X	X	X	X	X	X	X			X
	Portfolio investments													X	X	X	X	X	X	X			X
	dividends													X	X	X	X	X	X	X			X
2	Shares/participations in investment funds												X	X	X	X	X	X	X	X			X
	Short-term												X	X	X	X	X	X	X	X			X
	dividends												X	X	X	X	X	X	X	X			X
	Long-term												X	X	X	X	X	X	X	X			X
	dividends												X	X	X	X	X	X	X	X			X
3	Debt securities
	Short-term
	accrued interest
	Long-term
	accrued interest
4	Cash in foreign currency												X	X	X	X	X	X	X	X			X
5	Loans, including overdrafts and credit cards
	Short-term
	accrued interest
	Long-term
	accrued interest
6	Deposits/borrowings
	Short-term
	accrued interest
	Long-term
	accrued interest
7	Financial derivatives
	income/expenses
8	Prepayments/deferred payments for goods, services and works
9	Amounts receivable/payable for other transactions
1	Accrued interest income/expenses, declared dividends
2	Overdue claims and liabilities recognized in the balance sheet												X	X	X	X	X	X	X	X			X
3	Assets recognized off-balance sheet												X	X	X	X	X	X	X	X			X
4	Recovery of losses on assets written off from the balance sheet

Sheet2

	2. On the attraction and servicing of loans and borrowings from non-residents*																		մլն դրամ
	Lender		Type of instrument	Contractual amount of the loan		Maturity of the loan		Loan Servicing Terms				Loan interest rates	Balance sheet residual of attracted loans at the beginning of the quarter	Loan inflows during the quarter	Repayments made during the quarter and interest amounts accrued/paid for the loan			The balance sheet residual of attracted loans at the end of the quarter	Interest amount accrued but not yet paid for the loan as of the end of the quarter, calculated from the moment of receiving the loan
	Country	Sectoral classification		Amount in foreign currency	ISO code of the currency	date of attraction	date of maturity	Frequency of loan interest payment	Date of the first interest payment	Frequency of principal amount repayment	Date of the first principal payment				principal amount	accrued interest amount	actually paid interest amount
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17	18	19	20
ԸՆԴԱՄԵՆԸ
	* ներառվում են ոչ ռեզիդենտներից ներգրաված վարկերը, ռեպո գործառնությունները, ֆինանսական վարձակալությունը, օվերդրաֆտները, օվերնայթները:

Sheet3

3.Positions of claims and liabilities of the credit organization with its non-resident direct investors, direct investment company, and non-resident entities within the same group as of the end of the period
													million AMD
Direct investor/ member of the same group	Country	Sector	ISO code of the currency	Assets					Liability
				Investments in share capital	Loans and borrowings	Deposits	Bonds and other debt securities	Other	Investments in share capital	Loans and borrowings	Deposits	Bonds and other debt securities	Other
1	2	3	3.1	4	5	6	7	8	9	10	11	12	13
Short-Term
Long-Term
TOTAL
Accrued interest income/expenses, declared dividends
From which
Accrued interest income/expenses, declared dividends toward a non-resident direct investor, direct investment company, or financial companies within the same group (except for insurance companies and pension funds)

Sheet4

4. On services provided to non-residents/received from non-residents and other operations
N	Name or Description	Country	Services provided to non-residents	Services received from non-residents
1	2	3	4	5
1	Leasing services (Real estate)	Total, including
2	Telecommunication services	Total, including
3	Computer and information services	Total, including
4	Financial services, excluding money transfer systems	Total, including
5	Professional and management consulting services	Total, including
6	Services related to research and development (R&D) activities	Total, including
7	Commissions received/paid for money transfers via payment systems	Total, including
8	Other services	Total, including
9	Wages paid to non-residents	Total
TOTAL
				Chairman of the Management Board of the Bank
L.S.				(Executive Director)
				Chief Accountant