Resolution of the Board of the National Bank of the Kyrgyz Republic No. 2024-P-12/37-1-(NPA) of August 21, 2024 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 August 21, 2024 No. 2024-P-12/37-1-(NPA)

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

In accordance with Articles 5, 9 and 64 of the Constitutional Law of the Kyrgyz Republic "On the National Bank of the Kyrgyz Republic", 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 Approval of the Regulation "On Periodic Regulatory Report of a Microcredit Company/Microcredit Agency" and the Regulation "On Periodic Regulatory Report of a Microfinance Company" dated May 27, 2009 No. 25/3;

• "On Approval of the Regulations of the National Bank of the Kyrgyz Republic" dated October 17, 2014 No. 45/1.

2. This resolution enters into force on January 1, 2025.

3. The Legal Department:

• from the day of receipt of the relevant documents, within 3 (three) working days, 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.

4. The Supervision Methodology Department, within 3 (three) working days from the date of official publication, bring this resolution to the attention of JSC "Financial Company of Credit Unions", the Association of Legal Entities "Association of Microfinance Organizations", the Association of Legal Entities "National Association of Credit Unions and Cooperatives", microfinance organizations, and credit unions.

5. The "Board Secretariat" Department, within 3 (three) working days, bring this resolution to the attention of the Non-Banking Organizations Supervision Department, regional departments, and the Representative Office of the National Bank of the Kyrgyz Republic in the Batken Region.

6. Control over the implementation of this resolution is entrusted to the Board Member of the National Bank of the Kyrgyz Republic overseeing the Supervision Methodology Department.

Chairman of the National Bank of the Kyrgyz Republic		M. Turgunbaev

		Appendix to the Resolution of the Board of the National Bank of the Kyrgyz Republic dated August 21, 2024 No. 2024-P-12/37-1-(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 Approval of the Regulation "On Periodic Regulatory Report of a Microcredit Company/Microcredit Agency" and the Regulation "On Periodic Regulatory Report of a Microfinance Company" dated May 27, 2009 No. 25/3:

in the Regulation "On Periodic Regulatory Report of a Microcredit Company/Microcredit Agency", approved by the aforementioned resolution:

in Appendix 2:

in subsection "Report on Operations Conducted under IPF" of Section 1. "Regulatory Report on Financial Status":

• in item 1 "Cash on Accounts", replace the word "Cash on Accounts" with "Deposits";

• in sub-item "v" of item 1, exclude the word "hasan";

• items 3 and 4 are supplemented with sub-items "v1)" as follows:

"v1) under a declining musharaka contract";

• items 3 and 4 are supplemented with sub-item "zh" as follows:

"zh) under a card contract";

• item 4 is supplemented with sub-item "z" as follows:

"z) under an istisna contract";

subsection "Report on Profit and Loss from Operations Conducted under IPF" of Section 2. "Report on Comprehensive Income" is redacted as follows:

"Section 2. Report on Comprehensive Income

Report on Profit and Loss from Operations Conducted under IPF

thousand som

No.	Name of Item	Current Period	Previous Period
A. Income from Operations
1	Income from deposits in commercial banks
2	Income from financing provided to FCO
	a) under a limited mudaraba contract
	b) under an unlimited mudaraba contract
	v) under a sharika/musharaka contract
	v1) under a declining musharaka contract
	g) under a murabaha contract
	d) under an ijara/ijah muntaqhiya bitamlik contract
	e) under a salam contract
3	Income from financing provided to clients
	a) under a limited mudaraba contract
	b) under an unlimited mudaraba contract
	v) under a sharika/musharaka contract
	v1) under a declining musharaka contract
	g) under a murabaha contract
	d) under an ijara/ijah muntaqhiya bitamlik contract
	e) under a salam contract
	zh) under an istisna contract
4	Income from attracted investments
5	Other income from operations
6	Total:
B. Expenses Incurred from Operations
7	Expenses incurred from received financing
8	Net income from operations
9	Expenses for RPPU
10	Net income from operations, after deductions to RPPU
C. Income from Other Operations
11	Fees and commissions
12	Income/losses from exchange rate differences
13	Other income:
14	Total:
D. Operating Expenses and Charitable Expenses
15	Losses from exchange rate differences
16	Operating expenses
17	Takaful
18	Taxes
19	Total:
20	Expenses for RPPU (not from financing operations)
21	Profit (loss) before taxes
22	Income tax
23	Zakat and charitable expenses
24	Net profit (losses)

Head of the Executive Body	_______________________	___________________
	Full Name	Signature
Chief Accountant	_______________________	___________________
	Full Name	Signature";

subsection A-1. "Classification of Assets under IPF by Risk Degree" of Section 3. "Asset Information" is redacted as follows:

"3. Asset Information

A-1. Classification of Assets under IPF by Risk Degree

thousand som

Item	Total	Current (Non-Overdue Assets)	Restructured Assets	Total Overdue Assets	Normal	Assets Under Supervision			Substandard			Doubtful	Loss	Total Non-Accrual Assets	"General" Reserves	"Special" Reserves
total	5%	10%	total	15%	25%
1	2	3	4	5	6	7	7.1	7.2	8	8.1	8.2	9	10	11	12	13
1. Financing and other operations with banks and financial-credit organizations
a) current and other accounts in banks and financial-credit organizations
b) financing provided to financial-credit organizations
2. Financing provided to clients
a) industry
b) agriculture
v) processing and manufacturing
g) trade and commercial operations
d) services
e) transport
zh) communications
z) construction and purchase of real estate (housing)
i) individuals
k) others
3. TOTAL:
Reference: restructured assets, total (quantity)

Head of the Executive Body	_______________________	___________________
	Full Name	Signature
Chief Accountant	_______________________	___________________
	Full Name	Signature".

2. Make the following amendments to the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Approval of the Regulation "On Periodic Regulatory Report of a Microcredit Company/Microcredit Agency" and the Regulation "On Periodic Regulatory Report of a Microfinance Company" dated May 27, 2009 No. 25/3:

in the Regulation "On Periodic Regulatory Report of a Microfinance Company", approved by the aforementioned resolution:

in Appendix 2:

in subsection V-2. "Report on Operations Conducted under IPF" of Section 1. "Regulatory Report on Financial Status":

• in sub-item "v" of item 3, in sub-item "zh" of item 5, in sub-item "zh" of item 6, exclude the word "hasan";

• items 3, 5, and 6 are supplemented with sub-items "v1)" as follows:

"v1) under a declining musharaka contract";

• item 6 is supplemented with sub-item "z)" as follows:

"z) under an istisna contract";

• in items 13 and 14, replace the word "accounts" with "deposits";

subsection E. "Report on Profit and Loss from Operations Conducted under IPF" of Section 2. "Report on Comprehensive Income" is redacted as follows:

"Section 2. Report on Comprehensive Income

E. Report on Profit and Loss from Operations Conducted under IPF

thousand som

No.	Name of Item	Current Period	Since Beginning of Year
A. Income from Operations
1	Income from deposits in commercial banks
	a) under a limited mudaraba contract
	b) under an unlimited mudaraba contract
	v) under a card contract
2	Income from securities
3	Income received from financing provided to FCO:
	a) under a limited mudaraba contract
	b) under an unlimited mudaraba contract
	v) under a sharika/musharaka contract
	v1) under a declining musharaka contract
	g) under a murabaha contract
	d) under an ijara/ijah muntaqhiya bitamlik contract
	e) under a salam contract
	zh) under a card contract
4	Income received from financing provided to other clients, including:
	a) under a limited mudaraba contract
	b) under an unlimited mudaraba contract
	v) under a sharika/musharaka contract
	v1) under a declining musharaka contract
	g) under a murabaha contract
	d) under an ijara/ijah muntaqhiya bitamlik contract
	e) under a salam contract
	zh) under a card contract
	z) under an istisna contract
5	Income from attracted investments
6	Other income received from financing operations
7	Total
B. Expenses Incurred from Operations
8	Expenses on term deposits of legal entities
	a) under a limited mudaraba contract
	b) under an unlimited mudaraba contract
9	Expenses on term deposits of individuals
	a) under a limited mudaraba contract
	b) under an unlimited mudaraba contract
10	Expenses on financing received from banks
11	Expenses on financing received from other financial institutions
12	Expenses on financing received from international financial institutions (other financing sources)
13	Expenses on funds borrowed by MFC from legal entities and founders (shareholders)
	a) expenses on financing provided by MFC from founders (shareholders) - individuals
	b) expenses on financing provided by MFC from founders (shareholders) - legal entities
14	Other expenses
15	Total
16	Net income from operations
17	Expenses for RPPU
18	Net income after deductions to RPPU
C. Other Income from Operations
19	Commissions and fees for services
20	Income from exchange rate differences
21	Other income
22	Total:
D. Operating Expenses and Charitable Expenses
23	Expenses for services and commissions
24	Losses from exchange rate differences
25	Operating expenses
26	Takaful
27	Taxes
28	Total:
29	Expenses for RPPU (not from financing operations)
30	Profit (loss) before taxes
31	Income tax
32	Zakat and charitable expenses
33	Net profit (loss)

Position: ___________ Signature: ____________ Surname: _________________

Position: ___________ Signature: ____________ Surname: _________________";

in subsection B-1. "Classification of Assets and Off-Balance Sheet Obligations under IPF by Risk Degree" of Section 4. "Information on Overdue Assets, Classification of Assets and Off-Balance Sheet Obligations by Risk Degree" is redacted as follows:

"Section 4.

Subsection 4. B-1. Classification of Assets and Off-Balance Sheet Obligations under IPF by Risk Degree

thousand som

Name of Item	Total	Discount	Total Reserves	Normal Assets	Satisfactory - only for MFC attracting deposits			Assets Under Supervision				"General" Reserves	Substandard			Doubtful	Loss	"Special" Reserves	Reference: Quantity
total	1%	2%	total	5%	10%	15%	total	15%	25%
1	2	3	4	5	6	6.1	6.2	7	7.1	7.2	7.3	8	9	9.1	9.2	10	11	12	13
1. Financing and other operations with FCO:
a) financing and short-term operations with banks and FCO
b) current accounts in other banks
v) deposits in other banks
2. Financing provided to other clients:
a) industry
b) agriculture
v) processing and manufacturing
g) trade and commercial operations
d) services
e) transport
zh) communications
z) construction and purchase of real estate (housing)
i) individuals
k) others
4. Total
5. Other property accepted in repayment of provided assets
6. Other assets
7. Total assets subject to classification
8. Off-balance sheet obligations
10. Total assets and off-balance sheet obligations subject to classification

Signature: _____________ Position: __________ Surname: __________________

Signature: _____________ Position: __________ Surname: __________________";

• in line 2 A-1. Asset and Liability Sensitivity Analysis under IPF to Changes in Yield Rates (GAP Analysis) of Section 6, replace the words "Accounts in other banks" with "Deposits in other banks";

• in lines 7 and 8 A-1. Asset and Liability Sensitivity Analysis under IPF to Changes in Yield Rates (GAP Analysis) of Section 6, replace the words "Cash on term accounts" with "Term deposits";

• in line 2 B-1. Asset/Liability Analysis under IPF by Maturity Dates of Section 6, replace the word "Accounts" with "Deposits";

• in lines 7 and 8 of subsection 6. B. Maturity of Assets/Liabilities by Maturity Dates of Section 6, replace the words "Cash on term accounts" with "Term deposits";

• Section 11. Information on Loans to Clients is redacted as follows:

"Section 11. Information on Loans to Clients

Information on Financing Provided to Clients under IPF

thousand som

Items	Industry	Agriculture	Processing and Manufacturing	Trade and Commercial Operations		Services	Transport	Communications	Construction and Mortgage	Financing of Individuals (Consumer Financing)	Other Financing	TOTAL
Bazar	Non-Bazar Operations
1	2	3	4	5	6	7	8	9	10	11	12	13
By Republic
Number of Clients
Portfolio Amount
As a Percentage of Total Portfolio Amount for Financing
Average Financing Size
Repayment Rate
Weighted Average Markup/Income, at the end of the reporting period, in %
Weighted Average Markup/Income in National Currency
Weighted Average Markup/Income in Foreign Currency
Effective Weighted Average Yield Rate
Effective Weighted Average Yield Rate in National Currency
Effective Weighted Average Yield Rate in Foreign Currency
Maximum Financing Size
Minimum Financing Size
Financing Conditions (from # to # months)
Bishkek
Number of Clients
Portfolio Amount
As a Percentage of Total Financing Portfolio Amount
Chuy Region
Number of Clients
Portfolio Amount
As a Percentage of Total Financing Portfolio Amount
Issyk-Kul
Number of Clients
Portfolio Amount
As a Percentage of Total Financing Portfolio Amount
Talas
Number of Clients
Portfolio Amount
As a Percentage of Total Financing Portfolio Amount
Naryn
Number of Clients
Portfolio Amount
As a Percentage of Total Financing Portfolio Amount
Jalal-Abad
Number of Clients
Portfolio Amount
As a Percentage of Total Financing Portfolio Amount
Osh
Number of Clients
Portfolio Amount
As a Percentage of Total Financing Portfolio Amount
Batken
Number of Clients
Portfolio Amount
As a Percentage of Total Financing Portfolio Amount

Position: ___________ Signature: ____________ Surname: _________________

Position: ___________ Signature: ____________ Surname: _________________".

3. Make the following amendments to the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Approval of the Regulations of the National Bank of the Kyrgyz Republic" dated October 17, 2014 No. 45/1:

in the Regulation "On Periodic Regulatory Report of Microfinance Companies Conducting Operations in Accordance with Islamic Principles of Banking and Financing", approved by the aforementioned resolution:

• item 7 is redacted as follows:

"7. PFR consists of 13 sections:

Title Page;

Section 1. Regulatory Report on Financial Status;

Section 2. Report on Comprehensive Income;

Section 3. Capital;

Section 4. Information on Overdue Assets, Classification of Assets and Off-Balance Sheet Obligations by Risk Degree;

Section 5. Deposits;

Section 6. Asset and Liability Sensitivity Analysis to Changes in Yield Rates (GAP Analysis);

Section 7. Changes in RPPU;

Section 8. Risk Information;

Section 9. Information on Transactions with Employees;

Section 10. Information on Compliance with Economic Normatives;

Section 11. Information on Financing Provided to Clients;

Section 12. Disclosures;

Section 13. Report on Foreign Assets and Liabilities:

"Report on Private Debt Obligation/Creditor's Debt" Form No. 1-ND;

"Notification of Account (Deposit) Opened in a Foreign Bank";

"Report on Servicing of Debt Obligation/Creditor's Debt" Form No. 2-ND;

---"

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

Information on members of the Board of Directors, the Board of Management, major founders (shareholders), and members of the Shariah Council of the MFC;

Information on specific officials of the company;

Basic information about the MFC, information on branches/representative offices/structural units (offices), subsidiary and affiliated companies, active committees;

The composition of the PRR, a brief summary, and the deadlines for its submission are provided in Appendix 1 to this Regulation.";

• paragraph 8 is to be worded as follows:

"8. The MFC's PRR for the IV quarter is annual. The annual PRR is submitted to the National Bank no later than February 1 of the year following the reporting year.";

• paragraph 15 is to be worded as follows:

"15. 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 MFC, the PRR is considered accepted by the National Bank.";

• paragraph 19 is to be worded as follows:

"19. For untimely and/or inaccurate submission of information, for failure to submit information within the established deadlines, for incomplete and/or incorrect completion of the MFC's PRR, as well as the Chairman of the Board and the chief accountant of the MFC bear responsibility in accordance with the regulatory legal acts of the Kyrgyz Republic.";

• Appendix 1 to the Regulation is to be worded as follows:

"COMPOSITION of the periodic regulatory report of microfinance companies carrying out operations in accordance with Islamic principles of banking and financing

No.	Section	Title	Frequency	Submission Deadlines	Note or reference to NPA
1		Title page	Annually	By February 1, following the reporting year	Attached to 13 sections
Quarterly. For MFCs attracting deposits, monthly	Within 12 calendar days following the reporting period
2	Section 1	Regulatory report on financial condition
A. Assets
B. Liabilities
C. Capital
D. Off-balance sheet liabilities
E. Breakdown of other assets and other liabilities F. Breakdown of liabilities G. Breakdown of the financing portfolio	Annually	By February 1, following the reporting year
Quarterly. For MFCs attracting deposits, monthly	Within 12 calendar days following the reporting period
---	---	---	---	---
3	Section 2	Statement of comprehensive income
A. Income from operations
B. Expenses incurred from operations
C. Other income from operations
D. Other expenses from operations
E. Operational and administrative expenses and expenses for zakat and charity	Annually	By February 1, following the reporting year
Quarterly. For MFCs attracting deposits, monthly	Within 12 calendar days following the reporting period
---	---	---	---	---
4	Section 3	Capital
A. Changes in capital structure
B. Reference information on shares and other securities of the MFC
C. Changes in undistributed profit	Annually	By February 1, following the reporting year
Quarterly. For MFCs attracting deposits, monthly	Within 12 calendar days following the reporting period
---	---	---	---	---
5	Section 4	Information on overdue assets, classification of assets and off-balance sheet liabilities by risk degree
A. Information on overdue assets
B. Classification of assets and off-balance sheet liabilities by risk degree
C. Information on provided financing
D. Information on provided financing by region E. Financing methods F. On MFC clients G. Classification of provided financing by risk degree by region of the Kyrgyz Republic H. Other information by region of the Kyrgyz Republic
I. Information on problematic clients
J. Information on parallel financing
K. Restructured assets	Annually	By February 1, following the reporting year
Quarterly. For MFCs attracting deposits, monthly	Within 12 calendar days following the reporting period
---	---	---	---	---
6	Section 5	Deposits
A. Deposits broken down by amounts
B. Movement of deposits during the reporting period
C. Deposits by maturity terms	Annually	By February 1, following the reporting year
Quarterly. For MFCs attracting deposits, monthly	Within 12 calendar days following the reporting period
---	---	---	---	---
7	Section 6	Sensitivity analysis of assets and liabilities to changes in yield rates (GAP-analysis)
A. Sensitivity analysis of assets and liabilities to changes in yield rates (GAP-analysis) B. Analysis of assets and liabilities by maturity terms	Annually	By February 1 of the year following the reporting year
Quarterly. For MFCs attracting deposits, monthly	Within 12 calendar days following the reporting period
---	---	---	---	---
8	Section 7	Changes in RPPU
A. Changes in RPPU
B. Information on assets and off-balance sheet liabilities written off against RPPU and returned (previously written off)	Annually	By February 1, following the reporting year
Quarterly. For MFCs attracting funds, monthly	Within 12 calendar days following the reporting period
---	---	---	---	---
9	Section 8	Risk information
A. Information on major risks
B. General information on transactions with affiliated persons
C. Loans from founders/shareholders/participants	Annually	By February 1, following the reporting year	Instruction "On requirements for transactions of microfinance companies attracting deposits with affiliated and related persons of the microfinance company and housing credit company"
Quarterly. For MFCs attracting deposits, monthly	Within 12 calendar days following the reporting period
---	---	---	---	---	---
10	Section 9	Information on transactions with employees	Annually	By February 1, following the reporting year
Quarterly. For MFCs attracting deposits, monthly	Within 12 calendar days following the reporting period
11	Section 10	Information on compliance with economic standards	Annually	By February 1, following the reporting year	Rules of regulation of activities of microfinance organizations carrying out operations on Islamic principles of banking and financing
Quarterly. For MFCs attracting deposits, monthly	Within 12 calendar days following the reporting period
12	Section 11	Information on financing provided to clients	Annually	By February 1, following the reporting year
Quarterly. For MFCs attracting deposits, monthly	Within 12 calendar days following the reporting period
13	Section 12	Disclosures
A. Information on retail banking services carried out under an agency agreement with a bank B. Breakdown of FCO operations and investments
C. Derivative financial instruments	Annually	By February 1, following the reporting year
Quarterly. For MFCs attracting deposits, monthly	Within 12 calendar days following the reporting period
---	---	---	---	---	---
14	Section 13	Report on foreign assets and liabilities	Quarterly	Within 12 calendar days following the reporting period	Attached to 13 sections
15		Information on members of the Board of Directors, the Board of Management, major founders (shareholders), and members of the Shariah Council of the MFC	Annually	By February 1, following the reporting year	Attached to 13 sections
Quarterly	in case of changes during the quarter
16		Information on specific officials of the MFC	Annually	By February 1, following the reporting year	Attached to 13 sections
Quarterly	in case of changes during the quarter
17		Basic information about the MFC, information on branches/representative offices, subsidiary and affiliated companies, active committees	Annually	By February 1, following the reporting year	Attached to 13 sections
Quarterly	in case of changes during the quarter

";

• in Appendix 2:

recognize as having lost force the tables "Information on members of the Board of Directors, the Board of Management, the Shariah Council, and major founders (shareholders) of the MFC", "Information on specific officials", "Basic information on the MFC";

in section 1. "Regulatory report on financial condition":

• in subsection A. "Assets":

in sub-items 3 and 4, replace the words "financial institutions" with the abbreviation "MFC";

in item 4, replace the word "Accounts" with the word "Deposits";

in sub-item "v" of item 4, in sub-item "g" of item 6, in sub-item "g" of item 7, exclude the word "hasan";

in item 6, and in sub-item "a" of item 13, replace the words "financial-credit institution" with the abbreviation "MFC";

items 4, 6, and 7 are to be supplemented with sub-item "v1)" of the following content:

"v1) under a diminishing musharaka agreement";

item 7 is to be supplemented with sub-item "z)" of the following content:

"z) under an istisna agreement";

in sub-items "b" and "g" of item 18 in subsection B. "Liabilities", replace the abbreviation "FCI" with the abbreviation "MFC";

item 19 in subsection B. "Liabilities" is to be supplemented with sub-item "v" of the following content:

"v) from other legal entities";

subsection E. "Breakdown of liabilities" of section 1 Regulatory report on financial condition is to be worded as follows:

"Section 1. Regulatory report on financial condition

E. Breakdown of liabilities

thousands of soms

No.	Name of operation	Amount of funds received	Balance of funds received	For what term were liabilities received		Creditor	Markup/income, in %	Currency	Condition	Yield coefficient, in %
minimum term	maximum term
1	1	2	3	4	5	6	7	8	9	10
1	1. Financing received
2	a) from banks and other MFCs of the KR
3	b) from international organizations and donors
4	v) from state authorities
5	2. Conditional grants
6	3. Other liabilities
7	4. Funds borrowed by the MFC from legal entities and founders (shareholders)
8	a) Funds borrowed by the MFC from founders (shareholders) - individuals
9	b) Funds borrowed by the MFC from founders (shareholders) - legal entities
	v) from other legal entities
10	5. Other
TOTAL

Position: ____________ Surname: ___________________ Signature: __________";

in section 2 "Statement of comprehensive income" is to be worded as follows:

"Section 2. Statement of comprehensive income

thousands of soms

No.	Item Name	Current Period	From the beginning of the year
A. Income from operations
1	Income from deposits in commercial banks
	a) under a limited mudaraba agreement
	b) under an unlimited mudaraba agreement
	v) under a qard agreement
2	Income from securities
3	Income received from financing provided to MFCs, including:
	a) under a limited mudaraba agreement
	b) under an unlimited mudaraba agreement
	v) under a sharika/musharaka agreement
	v1) under a diminishing musharaka agreement
	g) under a murabaha agreement
	d) under an ijara/ijara muntahiya bittamlik agreement
	e) under a salam agreement
	zh) under a qard agreement
4	Income received from financing provided to other clients, including:
	a) under a limited mudaraba agreement
	b) under an unlimited mudaraba agreement
	v) under a sharika/musharaka agreement
	v1) under a diminishing musharaka agreement
	g) under a murabaha agreement
	d) under an ijara/ijara muntahiya bittamlik agreement
	e) under a salam agreement
	zh) under a qard agreement
	z) under an istisna agreement
5	Income from attracted investments
6	Other income received from financing operations
7	Total:
B. Expenses incurred from operations
8	Expenses on term deposits of legal entities
	a) under a limited mudaraba agreement
	b) under an unlimited mudaraba agreement
9	Expenses on term deposits of individuals
	a) under a limited mudaraba agreement
	b) under an unlimited mudaraba agreement
10	Expenses on financing received from banks
11	Expenses on financing received from other financial institutions
12	Expenses on financing received from international financial institutions (other financing sources)
13	Other expenses
14	Total
15	Net income from operations
16	RPPU
17	Net income after deductions to RPPU
C. Other income from operations
18	Commissions and fees for services
19	Income/loss from exchange rate differences
20	Income received from agency banking
21	Income/dividends from equity and share investments, including in subsidiary and associated companies
22	Other income
23	Total:
D. Other expenses from operations
24	Expenses for payment of specialists' services and banking services
25	Other expenses
26	Total:
E. Operational and administrative expenses and expenses for zakat and charity
27	Salary and other personnel expenses
	a) salary and bonuses
	b) other payments and subsidies
	v) payments to the Social Fund
28	Fees to members of the Board of Directors
29	Other expenses on fixed assets, including property tax
	a) rent
	b) utilities
	v) depreciation expenses
	g) other expenses
	d) property tax
30	Takaful
31	Taxes
32	Other operational and administrative expenses
33	Total: operational expenses
34	Total: operational income (loss)
35	Reserves for coverage of other possible losses and losses (not from financing operations)
36	Net operational income (loss)
37	Expenses for zakat and charity
38	Profit tax
39	Net profit (loss)

Position: _______________ Surname: _________________ Signature: ____________";

in section 4. "Information on overdue assets, classification of assets and off-balance sheet liabilities by risk degree":

• subsection 4.B. "Classification of assets and off-balance sheet liabilities by risk degree" is to be worded as follows:

"Section 4. Information on overdue assets, classification of assets and off-balance sheet liabilities by risk degree

Subsection 4.B. Classification of assets and off-balance sheet liabilities by risk degree

thousands of soms

Item Name	Total	Discount	Total Reserves	Normal Assets	Satisfactory - only for MFCs attracting deposits			Assets under supervision				"General" Reserves	Substandard			Doubtful	Loss	"Special" Reserves	Reference: Quantity
total	1%	2%	total	5%	10%	15%	total	15%	25%
1	2	3	4	5	6	6.1	6.2	7	7.1	7.2	7.3	8	9	9.1	9.2	10	11	12	13
1. Financing and other operations with banks and MFCs
a) financing, repo operations and short-term operations with banks and financial-credit institutions
b) current accounts in other banks
v) deposits in other banks
2. Financing provided to other clients:
a) industry
b) agriculture
v) harvesting and processing
g) trade and commercial operations
d) services
e) transport
zh) communications
z) construction and purchase of real estate (housing)
i) individuals
k) others
3. Financing of MFCs
4. Total:
5. Investments in securities and/or capital
6. Other bank property accepted in satisfaction of provided assets
7. Other assets
8. Total assets subject to classification
9. Off-balance sheet liabilities
10. Total assets and off-balance sheet liabilities subject to classification

Position: _______________ Surname: _________________ Signature: ____________";

• in item 10 of subsection 4.V. "Information on provided financing", replace the abbreviation "FCI" with the abbreviation "MFC";

• subsection 4.G. "Information on provided financing by region" is to be supplemented above the table with the words "thousands of soms" and in item 8_1 replace the abbreviation "FCI" with the abbreviation "MFC";

• in the sixth paragraph of subsection 4.Z. "Other information by region of the Kyrgyz Republic", replace the words "Number of clients from whom funds were attracted" with the words "Number of depositors";

• subsection 4.K. "Information on parallel assets" is to be worded as follows:

"Section 4. Information on overdue assets, classification of assets and off-balance sheet liabilities by risk degree

Subsection 4.K. Information on parallel financing

No.	Name	Amount, thousands of soms	Number of clients
1	Portfolio of financing and clients having parallel financing in other MFCs

Position: _______________ Surname: _________________ Signature: ____________";

• subsection 4.L. "Restructured assets" is to be supplemented above the table with the words "thousands of soms";

in section 5. "Client accounts":

replace the words "Client accounts" in the title of section 5 with the word "Deposits";

• subsection 5.A. "Accounts broken down by amounts" is to be worded as follows:

"Section 5. Deposits

Subsection 5.A. Deposits broken down by amounts

thousands of soms

No.	Item Name	Term deposits in national currency (thousands of soms)
up to 1000	1001-5000	5001-20000	20001-100000	100001 and above	Total
1	Deposits attracted in Bishkek, total
1.1	Deposits of individuals
	Amount
	Number of accounts
1.2	Deposits of legal entities
	Amount
	Number of accounts
2.	Deposits attracted in regions of the KR, including in Chuy region, except Bishkek, total
2.1	Deposits of individuals
	Amount
	Number of accounts
2.2	Deposits of legal entities
	Amount
	Number of accounts

Position: _______________ Surname: _________________ Signature: ____________";

• subsection 5.B. "Movement of funds in client accounts during the reporting period" is to be worded as follows:

"Section 5. Deposits

Subsection 5.B. Movement of deposits during the reporting period

thousands of soms

No.	Deposits/Deposits	Balance at start	Received	Returned	Balance at end	Weighted average yield rate
		1	2	3	4	5
1	Deposits of legal entities
2	Deposits of individuals
	Total

Position: _______________ Surname: _________________ Signature: ____________";

• subsection 5.C. Accounts by maturity terms of section 5. Client accounts is to be worded as follows:

"Section 5. Deposits

Subsection 5.C. Deposits by maturity terms

thousands of soms

No.	Name	Term deposits in national currency (soms)
30-90 days	91-180 days	181-365 days	from 1 year to 3 years	Total
1	Deposits of individuals
	Amount
	Number of accounts
2	Deposits of legal entities
	Amount
	Number of accounts

Position: _______________ Surname: _________________ Signature: ____________";

• in item 2 of the "Assets" group of subsection 6.A. Sensitivity analysis of assets and liabilities to changes in yield rates (GAP-analysis) in section 6, replace the word "Accounts" with the word "Deposits" and in item 4 replace the abbreviation "FCI" with "MFC";

• the "Liabilities" group of subsection 6.A. "Sensitivity analysis of assets and liabilities to changes in yield rates (GAP-analysis)" is to be worded as follows:

"Section 6.

Subsection 6.A. Sensitivity analysis of assets and liabilities to changes in yield rates (GAP-analysis)

thousands of soms

---"

No.	Article	Days to Maturity/Revaluation Possibility							Total
Immediate	1-30 days	31-90 days	91-180 days	181-365 days	1 to 3 years	more than 3 years
	1	2	3	4	5	6	7	8	9
	LIABILITIES
7	Time deposits of individuals
8	Time deposits of legal entities
9	Financing received:
	of which in foreign currency
a)	from banks of the KR;
	of which in foreign currency
b)	from other FCOs of the KR
	of which in foreign currency
c)	from international financial organizations and donors
	of which in foreign currency
d)	from international FCOs
	of which in foreign currency
e)	From state authorities
	of which in foreign currency
9-1	Liabilities on funds borrowed by MFOs from founders (shareholders) - individuals
	of which in foreign currency
9-2	Liabilities on funds borrowed by MFOs from founders (shareholders) - legal entities
	of which in foreign currency
9-3	Liabilities on funds borrowed by MFOs from legal entities and founders (shareholders)
	of which in foreign currency
10	Other liabilities sensitive to changes in yield rates
	of which in foreign currency
11	Total liabilities sensitive to changes in yield rates
	of which in foreign currency
12	Gap
	of which in foreign currency
13	Cumulative gap
	of which in foreign currency

Position: _______________ Surname: _________________ Signature: ____________";

• in paragraph 2 of the "Assets" group of subsection 6.B. Analysis of assets/liabilities by maturity date of section 6, replace the word "Accounts" with the word "Deposits" and in paragraph 4, replace the abbreviation "FKU" with "FCO";

rephrase the "Liabilities" group of subsection 6.B. Analysis of assets/liabilities by maturity date of section 6 in the following edition:

"Section 6.

Subsection 6.B. Analysis of assets/liabilities by maturity date

thousands of soms

No.	Article	Days to Maturity/Revaluation Possibility							Total
Immediate	1-30 days	31-90 days	91-180 days	181-365 days	1 to 3 years	more than 3 years
	1	2	3	4	5	6	7	8	9
	LIABILITIES
7	Time deposits of individuals
8	Time deposits of legal entities
9	Financing received:
	of which in foreign currency
	a) from banks of the KR;
	of which in foreign currency
	b) from other FCOs of the KR
	of which in foreign currency
	c) from international financial organizations and donors
	of which in foreign currency
	d) from international FCOs
	of which in foreign currency
	e) from state authorities
	of which in foreign currency
10	Liabilities on funds borrowed by MFOs from legal entities and founders (shareholders)
	of which in foreign currency
	a) liabilities on financing provided by founders (shareholders) - individuals
	of which in foreign currency;
	b) liabilities on financing provided by founders (shareholders) - legal entities
	of which in foreign currency
11	Other liabilities
	of which in foreign currency
12	Total liabilities
	of which in foreign currency
13	Gap
	of which in foreign currency
14	Cumulative gap
	of which in foreign currency

Position: _______________ Surname: _________________ Signature: ____________";

Subsection B. "Information on assets written off from the Provision for Possible Losses (PPL) and returned (previously written off) and off-balance sheet liabilities" of section 7. "Changes in PPL" shall be rephrased in the following edition:

"Section 7. Changes in PPL

B. Information on assets written off from the PPL and returned (previously written off) and off-balance sheet liabilities

thousands of soms

Article	Write-off - A		Return - B		"Net" write-off (col. A minus col. B)
Total	Of which in other currencies	Total	Of which in other currencies	Total	Of which in other currencies
1	2	3	4	5	6	7
1. Financing provided to financial-credit institutions, including under ijara, muntahia, bitamlik operations:
a) financing, REPO operations and short-term operations with banks and FCOs
b) correspondent accounts in other banks
c) cash funds in accounts in other banks
2. Financing provided to other clients, including under ijara, muntahia, bitamlik operations:
a) for industry
b) for agriculture, procurement and processing
c) for trade and commercial operations
d) for construction
e) purchase of real estate (housing)
f) individuals (for consumer purposes)
g) other
3. Total
4. Investments in securities and/or equity
5. Other bank property accepted in repayment of assets
6. Other assets
7. Total assets subject to classification
8. Off-balance sheet liabilities
9. Total assets and off-balance sheet liabilities subject to classification
For reference: total amount of written-off financing remaining on off-system accounting

Position: _______________ Surname: _________________ Signature: ____________";

Section 10. "Information on compliance with economic norms" shall be rephrased in the following edition:

"Section 10. Information on compliance with economic norms

Name of economic norms and requirements	Designation	Norm Calculation	Actual Value of the Norm	Established Value of the Norm	Deviation from the Established Norm
ECONOMIC NORMS FOR MFOs NOT ATTRACTING DEPOSITS
Minimum size of authorized capital		AK * 100% / 100 million soms		not less than 100%
Maximum total size of investments		SI / SK * 100%		not more than 30%
Maximum size of financing issued to the same person, MFOs engaged in wholesale financing		MK / SK * 100%		not more than 20%
Minimum own capital norm		SK / AK * 100%		not less than 100%
ECONOMIC NORMS FOR MFOs ATTRACTING DEPOSITS
Minimum own capital norm	M1	SK / AK * 100%		not less than 100%
Capital adequacy norm	M2	SK / SA * 100%		not less than 8%
Maximum risk size norm per one client	M3	SZ / SK * 100%		not more than 5%
Liquidity norm	M4	LA / OB * 100%		not less than 30%
Risk limitation norm on return of attracted funds to accounts	M5	K / V *100%		not less than 100%
Maximum risk size norm on operations with affiliated persons		SZ Aff. persons / SK * 100%		not more than 60%
Total debt of one MFO employee		SZS / SK * 100%		not more than 5%
Maximum total size of investments in MFOs, leasing companies and banks		SI / SK * 100%		not more than 30%
Total size of investments in non-state debt securities		SI / SK * 100%		not more than 50%

SZS - total debt of employees to MFOs;

SI - total investments in microfinance organizations, leasing companies and banks;

SZA - total debt of affiliated persons;

SZ - total size of funds borrowed from legal entities and founders (shareholders);

(1) MFO - microfinance organization.

Average values for the reporting period	1 month	2 month	3 month	Total
LA - Liquid assets				0
OB - Liabilities				0
Norm M4 = LA / OB	0.00%	0.00%	0.00%

Position: _______________ Surname: _________________ Signature: ____________";

section 11. "Information on financing provided to clients" shall be rephrased in the following edition:

"Section 11. Information on financing provided to clients

thousands of soms

Articles	Industry	Agriculture	Procurement and processing	Trade and comm. operations		Services	Transport	Communication	Construction and mortgage	Financing to individuals (consumer financing)	Other financing	TOTAL
Bazar	Non-bazar oper.
1	2	3	4	5	6	7	8	9	10	11	12	13
By the Republic
Number of clients
Portfolio amount
As a percentage of the total portfolio amount for financing
Average financing size
Repayment rate
Average weighted markup/income, at the end of the reporting period, in %
Average weighted markup/income in national currency
Average weighted markup/income in foreign currency
Effective average weighted yield rate
Effective average weighted yield rate in national currency
Effective average weighted yield rate in foreign currency
Maximum financing size
Minimum financing size
Financing conditions (from # to # months)
Bishkek
Number of clients
Portfolio amount
As a percentage of the total financing portfolio amount
Chuy region
Number of clients
Portfolio amount
As a percentage of the total financing portfolio amount
Issyk-Kul
Number of clients
Portfolio amount
As a percentage of the total financing portfolio amount
Talass
Number of clients
Portfolio amount
As a percentage of the total financing portfolio amount
Naryn
Number of clients
Portfolio amount
As a percentage of the total financing portfolio amount
Djalal-Abad
Number of clients
Portfolio amount
As a percentage of the total financing portfolio amount
Osh
Number of clients
Portfolio amount
As a percentage of the total financing portfolio amount
Batken
Number of clients
Portfolio amount
As a percentage of the total financing portfolio amount

Position: _______________ Surname: _________________ Signature: ____________";

in subsection "B. Breakdown by operations in FCOs and investments" of section 12. Disclosures shall be rephrased in the following edition:

"Section 12. Disclosures

B. Breakdown by operations in FCOs and investments

thousands of soms

No.	Article Name	Enterprise Name (e.g.: bank, etc.)	Balance at the beginning of the reporting period	Increase in deposits or investments during the reporting period	Decrease in deposits or investments during the reporting period	Balance at the end of the reporting period	Term	Average weighted markup/income, at the end of the reporting period	Yield coefficient at the end of the reporting period, in %	Currency	Condition
1	2	3	4	5	6	7	8	9	10	11	12
1	Deposits in financial organizations, including banks
2	Investments and financial participation
3	Government securities
	a) government treasury bills
	b) government treasury bonds
	Total:

Position: _______________ Surname: _________________ Signature: ____________";

Appendix 2 shall be supplemented with tables "Information on the Supervisory Body (Board of Directors)", "Information on the Executive Body (Management Board)", "Information on MFO shareholders owning more than 1% of MFO shares", "Information on Shariah Council members" in the following edition:

"Information on Board of Directors, Management Board, major founders (shareholders) and Shariah Council members of MFOs

INFORMATION ON THE SUPERVISORY BODY (BOARD OF DIRECTORS)

No.	Full Name	Date of Election	Date of Approval by the National Bank (Supervision Committee Decision/Consent Letter)	Place of Work	Position	Phone	Share of the company's authorized capital/share of shareholding in NFKO	Share of authorized capital of other companies/share of holding in other companies/Name of companies	Date of entry into capital of other companies/date of acquisition of shareholdings in other companies	Signature Sample
1
2
3
…

INFORMATION ON THE EXECUTIVE BODY (MANAGEMENT BOARD)

No.	Full Name	Date of Appointment as Acting	Date of Approval by the National Bank (Supervision Committee Decision/Consent Letter)	Place of Work	Position	Phone	Position held in other companies/Names of companies	Share of the company's authorized capital/share of shareholding in NFKO	Share of authorized capital of other companies/share of holding in other companies/Name of companies	Date of entry into capital of other companies/date of acquisition of shareholdings in other companies	Distribution of Powers (Supervised Areas of Activity)	Signature Sample
1
2
3
…

INFORMATION ON MFO SHAREHOLDERS OWNING MORE THAN 1% OF MFO SHARES

No.	Full Name/Name	Share (%)	Date of Acquisition	Country of Origin	Place of Work/Legal Address	Type of Activity (Position held in other companies)	Work phone, mobile phone (including area code)	Shares in other FCOs (foreign or local FCO and shareholding)	Ultimate Beneficiary	Signature Sample
1
2
3
…

INFORMATION ON SHARIAH COUNCIL MEMBERS

No.	Full Name	Date of Election	Date of Approval by the National Bank (Supervision Committee Decision/Consent Letter)	Place of Work	Position	Phone	Position held in other companies/Names of companies	Share of the company's authorized capital/share of shareholding in NFKO	Share of authorized capital of other companies/share of holding in other companies/Name of companies	Date of entry into capital of other companies/date of acquisition of shareholdings in other companies	Signature Sample
1
2
3
…

";

supplement with the table "Information on Certain Company Officials" of the following content:

"INFORMATION ON CERTAIN COMPANY OFFICIALS

No.	Position	Full Name (of the official)	Date of Approval by the National Bank (Supervision Committee Decision, Consent Letter)	Number of Subordinate Employees of the Official	Phone, mobile phone (including operator code, city)	Signature Sample
1	Chief Accountant
2	Person responsible for liquidity management
3	Person responsible for MFO budget
4	Person responsible for MFO financing activities
5	Chairman of the Audit Committee
6	Head of Internal Audit Service/Department
7	Risk Manager
8	Compliance Officer
9	Head of Structural Unit responsible for Asset and Liability Management (or person equated to him by functional duties)

";

• supplement with tables "Basic Information on MFO", "Information on Branches/Representative Offices/Structural Units (Offices)", "Subsidiary and Affiliated Companies", "Active Committees" of the following content:

"BASIC INFORMATION ON MFO

| | | | | | | | | | | | | | | | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| No. | Full Name of MFO | Organizational-Legal Form of MFO | MFO Address (Actual and Legal) (City, Street, House Number, Postal Code) | Date of Issuance of Licenses, Additional Licenses (Indicated in Chronological Order, No., Date) | Presence of Restrictions in Licenses | List of Restrictions in Licenses | External Audit | | MFO Website on the Internet | Officially Announced Contact | | | MFO Staff (Total Number of Employees) | | Authorized Capital Amount | | Ordinary Shares (as of December 31) | | | Preferred Shares (as of December 31) | | |
| Date of Last External Audit | Name of Audit Organization | Phone | Fax | Email | Staff Unit | By Contract | Declared | Actually Contributed | Nominal Value | Quantity | Cost | Nominal Value | Quantity | Cost | | | | | | | | |
| 1 | | | | | | | | | | | | | | | | | | | | | | |
| 2 | | | | | | | | | | | | | | | | | | | | | | |
| 3 | | | | | | | | | | | | | | | | | | | | | | |
| … | | | | | | | | | | | | | | | | | | | | | | |

INFORMATION ON MFO BRANCHES/REPRESENTATIVE OFFICES

No.	Name	Address	Head
1
2
3
…
Total Quantity

SUBSIDIARY AND AFFILIATED COMPANIES

No.	Company Name	Country of Origin	Type of Activity	Share (%) of the Company in Subsidiary and Affiliated Company	Share and Name of Other Founders/Shareholders in Subsidiary and Affiliated Company	Strategic Plans Regarding Subsidiary and Affiliated Company
1
2
3
…

ACTIVE COMMITTEES

No.	Name of Committees	Composition Full Name/Position	Position	Date of Approval by the National Bank (Supervision Committee Decision, Consent Letter)
1
2
3
…

".

4. Make the following changes to the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Approval of the Regulations of the National Bank of the Kyrgyz Republic" dated October 17, 2014 No. 45/1:

---

in the Regulation "On Periodic Regulatory Reporting of Microcredit Companies and Microcredit Agencies Carrying Out Operations in Accordance with Islamic Principles of Banking and Finance," approved by the aforementioned Resolution:

• paragraph 7 is to be worded as follows:

"7. The PRR consists of 7 sections:

Title page;

Section 1. Regulatory Report on Financial Status;

Section 2. Report on Comprehensive Income;

Section 3. Asset Information;

Table A. "Asset Classification by Risk Degree";

Table B. "Financing Methods";

Table V. "Portfolio Breakdown by Financing by Industry and Regions";

Table G. "Information on Provided Financing";

Table D. "Information on Problematic Clients";

Table E. "Information on Parallel Financing";

Table Zh. "Information on Volumes of Provided Financing by Industry and Regions";

Table Z. "Restructured Assets Carrying Credit Risk";

Table I. "Sensitivity Analysis of Assets and Liabilities to Changes in Yield Rates (GAP Analysis)";

Table K. "Maturity Dates of Assets/Liabilities";

Section 4. Self-Assessment Report;

Section 5. Report on Foreign Assets and Liabilities:
"Data on Private Debt Obligation/Creditor Debt" Form No. 1-ND; "Data on Servicing of Debt Obligation/Creditor Debt" Form No. 2-ND; "Report on Balances of Funds in Accounts or Deposits of Residents in Foreign Banks"; "Notification of Account (Deposit) Opened in a Foreign Bank";

Section 6. Disclosures;

Section 7. Information on Compliance with Economic Norms of MCCs:
Information on members of the Board of Directors, Board of Directors, main founders (shareholders) and members of the Sharia Council of MCCs and MCAs; Information on specific officials of MCCs and MCAs; Basic information about MCCs and MCAs, information on branches/representative offices/structural units (offices), subsidiary and affiliated companies, active committees.

The composition of the PRR, its brief content and deadlines for submission are set out in Appendix 1 to this Regulation";

• paragraph 8 is to be worded as follows:

"8. The PRR of MCCs and MCAs for the IV quarter is annual. The annual PRR is submitted to the National Bank by February 1 of the year following the reporting year.";

• paragraph 15 is to be worded as follows:

"15. 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 and MCA, the PRR is considered accepted by the National Bank.";

• paragraph 19 is to be worded as follows:

"19. For untimely and/or inaccurate submission of information, for failure to submit information within the established deadlines, for incomplete and/or incorrect completion of the PRR of MCCs and MCAs, as well as the head of the executive body and the chief accountant of MCCs and MCAs bear responsibility in accordance with the regulatory legal acts of the Kyrgyz Republic.";

• Appendix 1 to the Regulation is to be worded as follows:

"COMPOSITION
PRR of MCCs and MCAs Carrying Out Operations in Accordance with Islamic Principles of Banking and Finance

No.	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
Annually	by February 1, following the reporting year
2	Section 1	Regulatory Report on Financial Status A. Assets B. Liabilities and Capital C. Off-Balance Sheet Liabilities D. Breakdown of Other Assets and Liabilities	Quarterly	within 20 calendar days following the reporting quarter
Annually	by February 1, following the reporting year
3	Section 2	Report on Comprehensive Income	Quarterly	within 20 calendar days following the reporting quarter
Annually	by February 1, following the reporting year
4	Section 3	Asset Information A. Asset Classification by Risk Degree B. Financing Methods C. Portfolio Breakdown by Financing by Industry and Regions D. Information on Provided Financing E. Information on Problematic Clients F. Information on Parallel Financing G. Information on Volumes of Provided Financing by Industry and Regions Z. Restructured Assets Carrying Credit Risk I. Sensitivity Analysis of Assets and Liabilities to Changes in Yield Rates (GAP Analysis) K. Maturity Dates of Assets/Liabilities	Quarterly	within 20 calendar days following the reporting quarter by February 1, following the reporting year
Annually
5	Section 4	Self-Assessment Report	Annually	by February 1, following the reporting year	Attached to sections
6	Section 5	Report on Foreign Assets and Liabilities	Quarterly	within 20 calendar days following the reporting quarter	Attached to sections
Annually	by February 1, following the reporting year
7	Section 6	Disclosures A. Liabilities B. Information on Financing Terms C. On MCC/MCA Clients D. On MCC/MCA Personnel E. Breakdown of Placement and Investment Operations G. Financing Provided by Founders/Shareholders/Participants	Quarterly	within 20 calendar days following the reporting quarter
Annually	by February 1, following the reporting year
8	Section 7	Information on Compliance with Economic Norms of MCCs	Quarterly	within 20 calendar days following the reporting quarter
Annually	by February 1, following the reporting year
9		Information on Members of the Board of Directors, Board of Directors, Main Founders (Shareholders) and Members of the Sharia Council of MCCs and MCAs	Annually	by February 1, following the reporting year	Attached to sections
Quarterly	upon changes during the quarter
Information on Specific Officials of MCCs and MCAs	Annually	by February 1, following the reporting year	Attached to sections
Quarterly	upon changes during the quarter
Basic Information on MCCs and MCAs, Information on Branches/Representative Offices/Structural Units (Offices), Subsidiary and Affiliated Companies, Active Committees	Annually	by February 1, following the reporting year	Attached to sections
Quarterly	upon changes during the quarter

";

• in Appendix 2:

recognize as invalid the tables "Information on Members of the Board of Directors, Board of Directors, Sharia Council and Main Founders (Shareholders) of MCCs and MCAs, Information on Specific Officials of MCCs and MCAs, Basic Information on MCCs and MCAs";

in section 1. "Regulatory Report on Financial Status":

• in subsection A. "Assets":

in paragraph 3, replace the words "Cash in accounts" with the word "Deposits";

in sub-item "v" of paragraph 3, in sub-item "zh" of paragraph 5, in sub-item "zh" of paragraph 6, exclude the word "hasan";

paragraphs 5 and 6 are supplemented with sub-items "v1) under a diminishing musharaka agreement";

paragraph 6 is supplemented with item "z) under an istisna agreement";

in section 2 "Report on Comprehensive Income" is to be worded as follows:

"Section 2. Report on Comprehensive Income

thousand som

No.	Item Name	Current Period	Previous Period
Income Received from Operations
1	Income from deposits in commercial banks
2	Income from financing provided to FCOs
	a) under a limited mudaraba agreement
	b) under an unlimited mudaraba agreement
	v) under a sharika/musharaka agreement
	v1) under a diminishing musharaka agreement
	g) under a murabaha agreement
	d) under an ijara/ijara muntahiya bit-tamlik agreement
	e) under a salam agreement
3	Income from financing provided to clients
	a) under a limited mudaraba agreement
	b) under an unlimited mudaraba agreement
	v) under a sharika/musharaka agreement
	v1) under a diminishing musharaka agreement
	g) under a murabaha agreement
	d) under an ijara/ijara muntahiya bit-tamlik agreement
	e) under a salam agreement
	zh) under an istisna agreement
4	Income from attracted investments
5	Other income from operations
6	Total:
Expenses Incurred from Operations
7	Expenses incurred from received financing
8	Net income received from operations
9	Expenses for RPPU
10	Net income received from operations, after allocations to RPPU
Income from Other Operations
11	Fees for services and commissions
12	Income/dividends from equity and share investments, including in subsidiary and associated companies
13	Income/losses from exchange rate differences
14	Income from agency operations
15	Other income:
16	Total:
Operating Expenses and Charitable Expenses
17	Personnel expenses
18	Fixed asset expenses
19	Administrative expenses
20	Other operating expenses
21	Takaful
22	Taxes
23	Total:
24	Expenses for forming a reserve for potential losses and losses (not from financing operations)
25	Net operating income (loss)
26	Zakat and charitable expenses
27	Profit tax
28	Net profit (losses)

Head of Executive Body	_______________________	___________________
	Full Name	Signature
Chief Accountant	_______________________	___________________
	Full Name	Signature

M.P.";

• subsection A. "Asset Classification by Risk Degree" of section 3 "Asset Information" is to be worded as follows:

"Section 3. Asset Information

A. Asset Classification by Risk Degree

Weighted Markup/Income, at the end of the reporting period, in % thousand som

Item	Total	Current (Non-Overdue Assets)	Restructured Assets	Total Overdue Assets	Normal	Assets Under Supervision			Substandard			Doubtful	Loss	Total Assets in Non-Accrual Status	"General" Reserves	"Special" Reserves
total	5%	10%	total	15%	25%
1	2	3	4	5	6	7	7.1	7.2	8	8.1	8.2	9	10	11	12	13
1. Financing and other operations with banks and financial-credit organizations
a) current and other accounts in banks and financial-credit organizations
b) financing provided to financial-credit organizations
2. Financing provided to clients:
a) industry
b) agriculture
v) harvesting and processing
g) trade and commercial operations
d) services
e) transport
zh) communications
z) construction and purchase of real estate (housing)
i) individuals
k) others
3. TOTAL:
Reference: Restructured assets, total (quantity)

Head of Executive Body	_______________________	___________________
	Full Name	Signature
Chief Accountant	_______________________	___________________
	Full Name	Signature

M.P.";

in section 3. "Asset Information":

• subsection "3 E. Information on Parallel Financing" above the table is supplemented with the words "thousand som";

• subsection "3 Zh. Information on Volumes of Provided Financing by Industry and Regions" above the table is supplemented with the words "thousand som, %";

in section 6 "Disclosures":

• subsection "6 A. Liabilities" above the table is supplemented with the words "thousand som, %";

• subsection "B. Information on Financing Terms" above the table is supplemented with the words "thousand som, %";

• in subsection "B. Information on Financing Terms", replace the words "Markup/Income, in %" with the words "Markup/Income, in % per month";

• subsection E. "Breakdown of Placement and Investment Operations" is to be worded as follows:

"Section 6. Disclosures

E. Breakdown of Placement and Investment Operations

thousand som

No.	Item Name	Name of Enterprise (e.g.: bank, etc.)	Balance at the Beginning of the Reporting Period	Increase in Deposit or Investment during the Reporting Period	Decrease in Deposit or Investment during the Reporting Period	Balance at the End of the Reporting Period	Term	Weighted Markup/Income, at the End of the Reporting Period, in %	Weighted Yield Coefficient at the End of the Reporting Period, in %	Currency	Condition
1	2	3	4	5	6	7	8	9	10	11	12
1	Deposits in financial organizations, including banks
2	Investments and financial participation
3	Government securities
	a) government treasury bills
	b) government treasury bonds

Head of Executive Body	_______________________	___________________
	Full Name	Signature
Chief Accountant	_______________________	___________________
	Full Name	Signature

M.P.";

subsection "6 Zh. Financing Provided by Founders/Shareholders/Participants" above the table is supplemented with the words "thousand som";

section 7 "Information on Compliance with Economic Norms" is to be worded as follows:

"Section. 7. Information on Compliance with Economic Norms of MCCs

Name of Economic Norms and Requirements	Designation	Norm Calculation	Actual Value of the Norm	Established Value of the Norm	Deviation from the Established Norm
ECONOMIC NORMS FOR MCCs
MCC Capital Adequacy Ratio	M2	SK* 100%		not less than 15%
SA
MCC Minimum Size of Own Capital Ratio		SK		not less than 100%
UK* 100%

(*) minimum authorized capital established for MCCs.

Head of Executive Body	_______________________	___________________
	Full Name	Signature
Chief Accountant	_______________________	___________________
	Full Name	Signature

M.P.";

supplement with tables "Information on Members of the Board of Directors, Board of Directors, Main Founders (Shareholders) and Members of the Sharia Council" in the following edition:

"Information on Members of the Board of Directors, Board of Directors, Main Founders (Shareholders) and Members of the Sharia Council of MCCs and MCAs

"INFORMATION ON THE SUPERVISORY BODY (BOARD OF DIRECTORS)

No.	Full Name	Date of Election	Place of Work	Position	Telephone	Share of the Company's Authorized Capital/Share of Share Ownership in NFKO	Share of Authorized Capital of Other Companies/Share of Ownership in Other Companies/Name of Companies	Date of Entry into Capital of Other Companies/Date of Acquisition of Share in Other Companies	Signature Sample
1
2
3
…

INFORMATION ON THE EXECUTIVE BODY
(BOARD OF DIRECTORS, HEAD)

No.	Full Name	Date of Election/Appointment (Re-election) of Officials of MCCs and MCAs	Date of Approval by the National Bank	Place of Work	Position	Telephone	Position Held in Other Companies/Name of Companies	Share of the Company's Authorized Capital/Share of Share Ownership in NFKO	Share of Authorized Capital of Other Companies/Share of Ownership in Other Companies/Name of Companies	Date of Entry into Capital of Other Companies/Date of Acquisition of Share in Other Companies	Distribution of Powers (Supervised Areas of Activity)	Signature Sample
1
2
3
…

INFORMATION ON FOUNDERS/PARTICIPANTS (FOR OOO and OF)

No.	Full Name/Name	Share (%) of the Company's Authorized Capital	Date of Entry into Capital	Country of Origin	Place of Work/Location	Type of Activity (Position Held in Other Companies)	Work/Mobile Phone Number (Including Area Code)	Participation Share, Shares in Other FCOs	Ultimate Beneficiary	Signature Sample
1
2
3
…

INFORMATION ON SHAREHOLDERS OF MCCs AND MCAs HOLDING MORE THAN 1% SHARES (FOR JOINT STOCK COMPANIES)

No.	Full Name/Name	Share (%)	Date of Acquisition	Country of Origin	Place of Work/Location	Type of Activity (Position Held in Other Companies)	Work/Mobile Phone Number (Including Area Code)	Shares in Other FCOs (Foreign or Local FCO and Ownership Share)	Ultimate Beneficiary	Signature Sample
1
2
3
…

INFORMATION ON MEMBERS OF THE SHARIA COUNCIL

No.	Full Name	Date of Election	Date of Approval by the National Bank (Supervisory Committee Decision/Letter of Consent)	Place of Work	Position	Telephone	Position Held in Other Companies/Name of Companies	Share of the Company's Authorized Capital/Share of Share Ownership in NFKO	Share of Authorized Capital of Other Companies/Share of Ownership in Other Companies/Name of Companies	Date of Entry into Capital of Other Companies/Date of Acquisition of Share in Other Companies	Signature Sample
1
2
3
…

";

supplement with table "Information on Specific Officials of MCCs and MCAs" in the following edition:

"Information on Specific Officials of MCCs and MCAs (If any)

No.	Position	Full Name	Date of Approval by the National Bank (Supervisory Committee Decision, Letter of Consent)	Number of Subordinate Employees of the Official	Telephone, Mobile Phone (Including Operator Code, City Code)	Signature Sample
1	Chief Accountant
2	Internal Auditor
3	Risk Manager
4	Compliance Officer
5	Head of Structural Unit Responsible for Financing Activities
6	Head of Structural Unit Responsible for Asset and Liability Management (or Person Equated to Him by Functional Duties)

";

supplement with tables "Basic Information on MCCs and MCAs", "Information on Branches/Representative Offices/Structural Units (Offices)", "Subsidiary and Affiliated Companies", "Active Committees" in the following edition:

"Basic Information on MCCs and MCAs, Information on Branches/Representative Offices/Structural Units (Offices), Subsidiary and Affiliated Companies, Active Committees

"Basic Information on MCCs and MCAs

No.	Full Name of MCC and MCA	Organizational-Legal Form of MCC and MCA	Address of MCC and MCA (Actual and Legal) (City, Street, House Number, Postal Code)	Date of Issuance of Certificate/Licenses, Additional Licenses (Indicated in Chronological Order, No., Date)	Presence of Restrictions in Certificates/Licenses (Yes/No)	List of Restrictions in Certificates/Licenses	External Audit		MCC and MCA Website on the Internet	Officially Announced Contact			Personnel of MCC and MCA (Total Number of Employees)
Date of Last External Audit	Name of Audit Organization	Telephone	Fax	Email	Staff Unit	By Contract
1
2
3
…

INFORMATION ON BRANCHES/REPRESENTATIVE OFFICES/STRUCTURAL UNITS (OFFICES)

No.	Name	Address	Head
1
2
3
…
	Total Quantity

SUBSIDIARY AND AFFILIATED COMPANIES

No.	Company Name	Country of Origin	Type of Activity	Share (%) of Company in Subsidiary and Affiliated Company	Share and Name of Other Founders/Shareholders in Subsidiary and Affiliated Company	Strategic Plans Regarding Subsidiary and Affiliated Company
1
2
3
…

ACTIVE COMMITTEES

---

No.	Name of Committees	Composition (Name/Position)	Position	Date of Approval by the National Bank (Decision of the Supervisory Committee, Consent Letter)
1
2
3
…

5. Make the following changes to the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Approval of the Regulations of the National Bank of the Kyrgyz Republic" dated October 17, 2014 No. 45/1:

in the Regulation "On the Periodic Regulatory Report of Credit Unions Carrying Out Operations in Accordance with Islamic Principles of Banking and Finance," approved by the aforementioned Resolution:

• in paragraph 7, replace the number "8" with the number "9";

• rephrase paragraph 8 as follows:

"8. The PRR for the IV quarter is annual and must be submitted to the National Bank no later than the 20th day following the reporting year.";

• rephrase paragraph 16 as follows:

"16. The PRR must be submitted in the prescribed form: with the signature of the Chairman and Chief Accountant of the CU on each form, together with a cover letter. The PRR must contain reliable information about the state of the CU as of the reporting date.";

• in paragraph 17, exclude the word "monthly,";

• rephrase paragraph 18 as follows:

"18. For untimely and/or unreliable submission of information, for failure to submit information within the established deadlines, for incomplete and/or incorrect completion of the PRR by the CU, as well as the Chairman of the Board and the CU accountant bear responsibility in accordance with the regulatory legal acts of the Kyrgyz Republic.";

• rephrase Appendix 1 to the Regulation as follows:

"COMPOSITION
OF THE
PRR OF CUs OPERATING IN ACCORDANCE WITH ISLAMIC PRINCIPLES OF BANKING AND FINANCE

No.	Section	Form Name	Frequency	Submission Deadlines
1		Title Page	Quarterly	Reports for Q1, Q2, and Q3 within 15 calendar days from the end of the reporting quarter
Annually	Report for Q4 is annual and must be submitted to the National Bank no later than the 20th day following the reporting year
2	Section 1	Regulatory Report on Financial Status A. Assets B. Liabilities and Equity C. Off-balance Sheet Liabilities	Quarterly	Reports for Q1, Q2, and Q3 within 15 calendar days from the end of the reporting quarter. Report for Q4 is annual and must be submitted to the National Bank no later than the 20th day following the reporting year
3	Section 2	Income and Expense Report
4	Section 3	Information on Financing Portfolio A. Overdue Assets B. Asset Classification C. Classification of Ijarah Muntahia Bittamlik Operation D. Financing Portfolio E. Ijarah Muntahia Bittamlik Operation F. Information on Received Financing
5	Section 4	Information on Large Clients of the Credit Union
6	Section 5	Information on Large Problematic Clients of the Credit Union A. Information on Parallel Financing of the Credit Union B. Restructured Assets
7	Section 6	A. Volume of Accepted Deposits by Term B. Volume of Accepted Deposits by Amount C. Movement of Deposits during the Reporting Month D. Minimum and Maximum Deposit Sizes E. Yield Rate on Attracted Deposits
8	Section 7	A. Information on Financing for the Reporting Period B. Gender Composition of the Credit Union C. Participants, Clients Receiving Financing, and Depositors D. Information on Savings Share and Financing Sizes E. Information on Location and Territory of Operation of the Credit Union F. Conditions for Withdrawal of Savings Share G. Dividends H. Short-term Liabilities (due within 30 days) I. Information on Retail Banking Services via Agency Agreement with Bank J. Breakdown of Operations in FIs and Investments
9	Section 8	Information on Compliance with Economic Normatives of the Credit Union
10	Section 9	A. Information on Members of the Supervisory Board, Board, Participants (Shareholders), and Shariah Council Members of the CU B. Information on Specific Officials of the CU C. Basic Information on the CU (Information on Branches, Active Committees, Subsidiaries, and Affiliated Companies)	Annually
Quarterly (if changes occur during the quarter)

";

in Appendix 2 to the Regulation:

throughout the document, change the word "som" to "thousand som";

in section 1. "Regulatory Report on Financial Status of Credit Union "_______" as of __________________ 20 g.";

• in subsection A. "Assets":

in paragraph 3, replace the words "Cash funds in accounts in other banks and financial-credit organizations:" with the words "Deposits in FIs, including banks:";

in sub-paragraph "v" of paragraph 3, in sub-paragraph "zh" of paragraph 7, exclude the word "hasan";

supplement paragraph 7 with sub-paragraphs "v1) under the declining musharaka agreement" and "z) under the istisna agreement";

in sub-paragraph a of paragraph 14, replace the words "cash funds placed" with the word "deposits";

• in subsection B. "Liabilities":

replace the words "Total, som" with the word "Total";

rephrase paragraph 1 as follows:

"Demand deposits under the card agreement";

in paragraph 2, in sub-paragraphs a) and b), replace the word "accounts" with the word "deposits";

in sub-paragraph a) of paragraph 7, replace the word "accounts" with the word "deposits";

in sub-paragraph "e" of paragraph 4 and in sub-paragraph "zh" of paragraph 7, replace the abbreviation "FKU" with the abbreviation "FKO";

in subsection C. "Off-balance Sheet Liabilities", replace the words "Total, som" with the word "Total";

rephrase section 2 "Income and Expense Report of Credit Union "_______" as of ______________ 20__ g." as follows:

"Section 2. Income and Expense Report of Credit Union "_______" as of ______________ 20__ g.

thousand som

No.	Item Name	For the Reporting Quarter	Cumulative from the Beginning of the Year
1	2	3	4
1	Income received from operations (sum of items a)-c)):
	a) on debt obligations
	b) on cash funds in accounts in other banks and financial-credit organizations:
	1) under the limited mudaraba agreement
	2) under the unlimited mudaraba agreement
	3) under the card agreement
	c) on financing
	1) under the limited mudaraba agreement
	2) under the unlimited mudaraba agreement
	3) under the sharika/musharaka agreement
	3-1) under the declining musharaka agreement
	4) under the murabaha agreement
	5) under the ijarah/ijarah muntahia bittamlik agreement
	6) under the salam agreement
	7) under the istisna agreement
2	Income on attracted investments
3	Expenses incurred from operations
4	Expenses on participant accounts
5	Expenses on financing received from banks and financial institutions:
6	Other
7	Net Income
8	Expenses on RPPU
9	Net Income, after deductions to RPPU
10	Income from other operations:
	a) fees and commissions for financing
	b) fees for premises rental
	c) income (loss) from sale of fixed assets
	d) income (loss) from sale of other property
	e) other income:
11	Expenses from other operations: (sum of items 12-20)
12	Personnel Expenses
	a) Contributions to the Social Fund
13	Expenses on buildings and structures
14	Expenses on furniture, equipment, computers, and software
15	Administrative Expenses
16	Expenses on financing and debts
	a) expenses for debt repayment
	b) expenses on pledged property taken into ownership
17	Other Operating Expenses
18	Takaful
19	Taxes, except profit taxes
20	Unforeseen Income and Expenses
21	Expenses on tax on unforeseen profit
22	Net Operating Income (Loss) (item 9 + 10 - item 11)
23	RPPU (not from financing operations)
24	Zakat and Charity Expenses
25	Net Income (Loss) (item 22 - item 23 - item 24)

Chairman of the Board	_______________________	___________________
	Name	signature
Accountant	_______________________	___________________
	Name	signature

M.P.";

in section 3. "Information on Financing Portfolio of Credit Union "__________" as of ___________________ 20__ g.":

• rephrase subsection A. "Overdue Assets" as follows:

"Section 3. Information on Financing Portfolio of Credit Union "_________" as of __________________ 20 g.

A. Overdue Assets

thousand som

No.	Overdue Assets	Amount
Principal Payment (by schedule)	Markup/Income, % (by schedule)	Financing Balance at End of Reporting Period including Overdue	Yield Coefficient, %
1	2	3	4	5	6
1	For term up to 30 days (minimum = standard)
2	For term from 31 to 60 days (minimum = under observation)
3	For term from 61 to 90 days (minimum = substandard)
4	For term from 91 to 180 days (minimum = doubtful)
5	For term over 180 days (minimum = loss)
6	Total Overdue Assets
7	Restructured Assets:
8	- one
9	- two or more
10	Total amount of assets written off from the balance sheet during the reporting month
11	Total amount of assets written off from the balance sheet cumulatively

Chairman of the Board	_______________________	___________________
	Name	signature
Accountant	_______________________	___________________
	Name	signature

M.P.";

• rephrase subsection B. "Asset Classification" as follows:

"Section 3. Information on Financing Portfolio of Credit Union "_______" as of ________________ 20 g.

B. Asset Classification

thousand som

No.	Item Name	Total Assets	Discount	Total Reserves	Normal	Assets Under Observation			"General" Reserves	Substandard			Doubtful	Loss	"Special" Reserves	Weighted Average Markup/Income, at End of Reporting Period, %	Yield Coefficient at End of Reporting Period, %
total	5%	10%	total	15%	25%
1	2	3	4	5	6	7	7.1	7.2	8	9	9.1	9.2	10	11	12	13	14
1	Industry
2	Agriculture
3	Harvesting and Processing
4	Trade and Commerce
5	Services
6	Transport
7	Communications
8	Construction and Real Estate Purchase (Housing)
9	Other
	Total

";

rephrase subsection "C. Classification of Ijarah Muntahia Bittamlik Operation" as follows:

"Section 3. Information on Financing Portfolio of Credit Union "______" as of ___________________ 20 g.

C. Classification of Ijarah Muntahia Bittamlik Operation

thousand som

No.	Item Name	Total Assets	Discount	Total Reserves	Normal	Assets Under Observation			"General" Reserves	Substandard			Doubtful	Loss	"Special" Reserves	Weighted Average Markup/Income, at End of Reporting Period, %	Yield Coefficient at End of Reporting Period, %
total	5%	10%	total	15%	25%
1	2	3	4	5	6	7	7.1	7.2	8	9			10	11	12	13	14
1	Industry
2	Agriculture
3	Harvesting and Processing
4	Trade and Commerce
5	Services
6	Transport
7	Communications
8	Construction and Real Estate Purchase (Housing)
9	Other
	Total

Chairman of the Board	_______________________	___________________
	Name	signature
Accountant	_______________________	___________________
	Name	signature

M.P.";

• supplement subsection D. "Financing Portfolio" above the table with the words "thousand som";

• supplement subsection E. "Ijarah Muntahia Bittamlik Operation" above the table with the words "thousand som";

• supplement subsection F. "Information on Received Financing" above the table with the words "thousand som";

• in subsection F. "Information on Received Financing", after the column "Yield Coefficient at End of Reporting Period, %", supplement with columns of the following content: "Amount of Overdue Principal Payment" and "Amount of Overdue Markup/Income Payment";

supplement section 4. "Information on Large Clients of Credit Union "__________" as of _________________ 20 g." above the table with the words "thousand som";

in section 4. "Information on Large Clients of Credit Union "______" as of _______________ 20 g.", replace the words "ijarah muntahiya bittamlik" with the words "ijarah muntahia bittamlik";

supplement section 5. "Information on Large Problematic Clients of Credit Union "_______" as of _______________ 20 g." above the table with the words "thousand som";

in section 5. "Information on Large Problematic Clients of Credit Union "__________" as of _________________ 20__ g.":

• supplement above the table with the words "thousand som";

• replace the words "ijarah muntahiya bittamlik" with the words "ijarah muntahia bittamlik";

• in section 5. "Information on Parallel Financing of Credit Union "_________" as of ________________ 20 g.":

• replace the abbreviation "FKU" with the abbreviation "FKO";

• in the "amount" column, supplement with the words "amount, thousand som";

• supplement subsection B. "Restructured Assets" above the table with the words "thousand som";

rephrase section 6. "Report on CU Attraction Operations "___" as of "" _____________ 20 g. " as follows:

"Section 6. "Report on Deposit (Deposit) Operations of CU "______" as of "_" _________________ 20 g.

A. Volume of Accepted Deposits, by Term

thousand som

Deposits/Deposits	Terms, in days					Total
up to 30 days	from 31-90 days	from 91-180 days	from 181-365 days	over 365 days
amount	amount	amount	amount	amount	amount
1	2	3	4	5	6	7
Demand
Term
Total

Chairman of the Board	_______________________	___________________
	Name	signature
Accountant	_______________________	___________________
	Name	signature

M.P.

B. Volume of Accepted Deposits, by Amount

thousand som

Deposits/Deposits	up to 1000	1001-10000	10001-50000	over 50000	Total
1	2	3	4	5	6
Demand
Term
Total

Chairman of the Board	_______________________	___________________
	Name	signature
Accountant	_______________________	___________________
	Name	signature

M.P.

C. Movement of Deposits, during the Reporting Month

thousand som

Deposits/Deposits	Balance at Start	Accepted	Returned	Balance at End
amount	amount	amount	amount
1	2	3	4	5
Demand
Term
Total

Chairman of the Board	_______________________	___________________
	Name	signature
Accountant	_______________________	___________________
	Name	signature

M.P.

D. Minimum and Maximum Deposit Sizes

thousand som

Deposits/Deposits	minimum	maximum
Demand
Term
Total

Chairman of the Board	_______________________	___________________
	Name	signature
Accountant	_______________________	___________________
	Name	signature

M.P.

E. Yield Rate on Attracted Deposits

thousand som, %

Deposits/Deposits	Terms, in days					Weighted Average Yield Rate at End of Reporting Period, %	Yield Coefficient at End of Reporting Period, %
up to 30 days	from 31-90 days	from 91-180 days	from 181-365 days	over 365 days
in %	in %	in %	in %	in %	in %	in %
1	2	3	4	5	6	7	8
Demand
Term

Chairman of the Board	_______________________	___________________
	Name	signature
Accountant	_______________________	___________________
	Name	signature

M.P.";

in section 7. "Other Information of Credit Union "_____________" as of _________________ 20__ g.":

• supplement subsection "A. Information on Financing for the Reporting Period" above the table with the words "thousand som";

• in paragraphs 1 and 2 of subsection A. "Information on Financing for the Reporting Period", replace the words "credit agreements" with the words "financing agreements";

• in paragraphs 1, 2, 3, and 4 of subsection A. "Information on Financing for the Reporting Period", exclude the word "(quarter)";

• supplement subsection B. "Gender Composition of CU" above the table with the words "thousand som";

• in subsection B. "Gender Composition of CU", in the column "Financing Portfolio at End of Reporting Period, som", exclude the word ", som";

• rephrase subsection C. "Participants, Clients Receiving Financing, and Clients from Whom Funds are Attracted to Accounts in CU" as follows:

"C. Participants, Clients Receiving Financing, and Depositors

thousand som

No.	Name	At Start of Reporting Period	Increase	Decrease	At End of Reporting Period
1	2	3	4	5	6
1	Number of Participants
2	Number of Clients Receiving Financing
3	Number of Depositors

Chairman of the Board	_______________________	___________________
	Name	signature
Accountant	_______________________	___________________
	Name	signature

M.P. ";

• supplement subsection D. "Information on Sizes of Savings Shares and Financing" above the table with the words "thousand som";

• supplement subsection D. "Information on Sizes of Savings Shares and Financing" with paragraph 3 of the following content:

"3. Deposit Size";

• supplement subsection E "Conditions for Withdrawal of Savings Share" above the table with the words "thousand som";

• supplement subsection G "Dividends" above the table with the words "thousand som";

• supplement subsection H. "Short-term Liabilities (due within 30 days after the reporting date)" above the table with the words "thousand som";

• in subsection H. "Short-term Liabilities (due within 30 days after the reporting date)", in paragraph 1, replace the words "Cash funds in accounts" with the word "Deposits";

• supplement subsection I. "Information on Implementation of Retail Banking Services via Agency Agreement with Bank" above the table with the words "thousand som";

• rephrase subsection J. "Breakdown of Operations in FIs and Investments" as follows:

"Section 7. Other Information of Credit Union "_____________" as of 20__ g.

J. Breakdown of Operations in FIs and Investments

thousand som

No.	Item Name	Name of Enterprise (e.g.: bank, etc.)	Balance at Start of Reporting Period	Increase in Deposit or Investment during Reporting Period	Decrease in Deposit or Investment during Reporting Period	Balance at End of Reporting Period	Term	Weighted Average Markup/Income, at End of Reporting Period, %	Weighted Average Yield Coefficient at End of Reporting Period, %	Currency	Condition
1	2	3	4	5	6	7	8	9	10	11	12
1	Deposits in Financial Institutions, including banks
2	Investments and Financial Participation

Chairman of the Board	_______________________	___________________
	Name	signature
Accountant	_______________________	___________________
	Name	signature

M.P.";

• rephrase section 8. "Information on Compliance with Economic Normatives of Credit Union "______" as of _______________ 20 g." as follows:

"Information on Compliance with Economic Normatives of Credit Union "_________" as of ________________ 20 g.

---

No.	Name of the indicator, restriction	Formula and calculation of the indicator, restriction	Established value of the indicator, restriction	Period of activity of the credit union	Actual value of the indicator, restriction	Deviation
1	2	3	4	5	6	7
1	Maximum size of external borrowings indicator of the credit union (N1)	N1.1 ≤ DK + IK or N1.1 ≤ IK x 4, whichever is greater
2	Maximum size of risk per client indicator (N2)	N2.2 = MK / (IK + DK) x 100 (≤) 20%	20%
3	Maximum size of investments in capital of FKO licensed by NBKR indicator (N3)	N3 = SI / (IK + DK) x 100 (≤) 15%	15%
4	Maximum size of investments in fixed assets indicator (N4)	N4 = OS / (IK + DK) x 100 (≤) 20%	20%
5	Liquidity indicator (N5-1)	N5-1 = LA / OB x 100 (≥) 2%	2%
6	Liquidity indicator (N5-2)	N5-2 = (LA - KOB) / (D + SP) x 100 (≥) 15%	15%
7	Institutional capital adequacy indicator (N6-1)	N6-1 = IK / SA x 100 (≥) 10%
8	Total capital adequacy indicator (N6-2)	N6-2 = (IK + DK) / SA x 100 (≥) 15%
9	Maximum size of deposit base restriction	≤ 450% IK	450%

Chairman of the Board	_______________________	___________________
	Full Name	Signature
Accountant	_______________________	___________________
	Full Name	Signature

M.P.";

• supplement with Section 9A. "Information on members of the Supervisory Board, Board of Directors, participants (shareholders) and members of the Shariah Council of the CU" in the following edition:

"Section 9A. Information on members of the Supervisory Board, Board of Directors, participants (shareholders) and members of the Shariah Council of the CU

INFORMATION ON THE SUPERVISORY BOARD
(If applicable)

No.	Full Name	Date of Election	Date of Approval by the National Bank	Place of Work	Position	Phone	Share of Savings Share in Equity Capital of CU	Share of Authorized Capital of Other Companies/Share of Ownership in Other Companies/Name of Companies	Date of Entry into Capital of Other Companies/Date of Acquisition of Shares in Other Companies	Signature Sample
1
2
3
…

INFORMATION ON THE EXECUTIVE BODY
(BOARD OF DIRECTORS, HEAD)

No.	Full Name	Date of Appointment as Acting	Date of Approval by the National Bank	Place of Work	Position	Phone	Position Held in Other Companies/Name of Companies	Share of Savings Share in Equity Capital of CU	Share of Authorized Capital of Other Companies/Share of Ownership in Other Companies/Name of Companies	Date of Entry into Capital of Other Companies/Date of Acquisition of Shares in Other Companies	Distribution of Powers (Supervised Areas of Activity)	Signature Sample
1
2
3
…

INFORMATION ON PARTICIPANTS (SHAREHOLDERS), holding more than 5%

No.	Full Name	Share of Equity Capital of CU	Date of Entry into Equity Capital	Country of Origin	Place of Work	Type of Activity (Position Held in Other Companies)	Work/Mobile Phone Number (including country code)	Participation Share, Shares in Other FKO	Ultimate Beneficial Owner	Signature Sample
1
2
3
…

INFORMATION ON MEMBERS OF THE SHARIAH COUNCIL

No.	Full Name	Date of Election	Date of Approval by the National Bank (Supervisory Committee Decision/Letter of Consent)	Place of Work	Position	Phone	Position Held in Other Companies/Name of Companies	Share of Savings Share in Equity Capital of CU	Share of Authorized Capital of Other Companies/Share of Ownership in Other Companies/Name of Companies	Date of Entry into Capital of Other Companies/Date of Acquisition of Shares in Other Companies	Signature Sample
1
2
3
...

";

• supplement with Section 9B. "Information on certain officials" in the following edition:

"9B. Information on Certain Officials of the CU

Information on Certain Officials of the CU

No.	Position	Full Name	Date of Approval by the National Bank	Number of Subordinate Employees of the Official	Phone, Mobile Phone (including operator code, city code)	Signature Sample
1	Internal Auditor/Members of the Audit Committee
2	Risk Manager
3	Compliance Officer
4	Head of Structural Unit Responsible for Asset and Liability Management (or person equated to him by functional duties)
5	Chief Accountant
6	Head of Structural Unit Responsible for Financing on Islamic Principles

";

• supplement with Section 9C. "Basic Information on the CU (information on branches, active committees, subsidiary and affiliated companies.)" in the following edition:

"Section 9C. Basic Information on the CU (information on branches, active committees, subsidiary and affiliated companies)

BASIC INFORMATION ON THE CU

No.	Full Name of CU	Organizational-Legal Form of CU	Address of CU (Actual and Legal) (City, Street, House Number, Postal Code)	Date of Issuance of Certificate/Licenses, Additional Licenses (indicated in chronological order, No., Date)	Presence of Restrictions in Certificates/Licenses (Yes/No)	List of Restrictions in Certificates/Licenses	CU Website on the Internet	Officially Announced Contact			CU Staff (Total Number of Employees)
Phone	Fax	Email	Headcount Unit	By Contract
1
2
3
…

INFORMATION ON BRANCHES

No.	Name	Address	Head
1
2
3
…
Total Quantity

SUBSIDIARY AND AFFILIATED COMPANIES

No.	Company Name	Country of Origin	Type of Activity	Share (%) of Company in Subsidiary and Affiliated Company	Share and Name of Other Founders/Shareholders in Subsidiary and Affiliated Company	Strategic Plans Regarding Subsidiary and Affiliated Company
1
2
3
…

ACTIVE COMMITTEES

No.	Name of Committees	Composition Full Name/Position	Position	Date of Approval by the National Bank (Supervisory Committee Decision, Letter of Consent)
1
2
3
…

".