Resolution of the Board of the National Bank of the Kyrgyz Republic No. 2025-P-12/38-3-(NPA) of July 30, 2025 on Amendments to Certain Regulatory Legal Acts of the National Bank of the Kyrgyz Republic on Trade Finance

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

of July 30, 2025 No. 2025-P-12/38-3-(NPA)

ON AMENDMENTS TO CERTAIN REGULATORY LEGAL ACTS OF THE NATIONAL BANK OF THE KYRGYZ REPUBLIC ON TRADE FINANCE

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 Classification of Assets and Corresponding Provisions to the Reserve for Potential Losses and Losses" of July 21, 2004 No. 18/3;

• "On Approval of the Instruction on Determining Capital Adequacy Standards for Banks Conducting Operations in Accordance with Islamic Principles of Banking and Finance" of December 28, 2009 No. 51/4;

• "On Certain Regulatory Legal Acts of the National Bank of the Kyrgyz Republic" of December 28, 2009 No. 51/6;

• "On Approval of the Instruction on Determining Capital Adequacy Standards for Commercial Banks of the Kyrgyz Republic" of October 12, 2022 No. 2022-P-12/63-1-(NPA);

• "On Approval of the Regulation "On Regulatory Banking Reporting" of July 19, 2023 No. 2023-P-10/43-5-(NPA).

2. The Legal Department:

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

3. This resolution enters into force on January 1, 2026, except for sub-items 2 and 3 of item 5 of the Appendix to this resolution, which enter into force from the date of official publication of this resolution.

4. The Supervision Methodology Department, within 3 (three) working days from the date of official publication, bring this resolution to the attention of commercial banks, non-bank financial credit organizations, CJSC "Union of Banks of Kyrgyzstan", CJSC "Association of Microfinance Organizations", CJSC "National Association of Credit Unions and Cooperatives of Kyrgyzstan", JSC "Guarantee Fund".

5. The "Board Secretariat" Department, within 3 (three) working days from the date of adoption of this resolution, bring it to the attention of the Supervision Methodology Department, the Banking Supervision Department, the Non-Bank Organizations Supervision Department, and the Legal Department.

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

Acting Chairman		M. Attokurov

		Appendix to the Resolution of the Board of the National Bank of the Kyrgyz Republic of July 30, 2025 No. 2025-P-12/38-3-(NPA)

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

1. Make the following change to the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Approval of the Regulation "On Classification of Assets and Corresponding Provisions to the Reserve for Potential Losses and Losses" of July 21, 2004 No. 18/3 link:

in the Regulation on classification of assets and corresponding provisions to the reserve for potential losses and losses, approved by the aforementioned Resolution:

• supplement item 12.1 with a paragraph of the following content:

"Banks may classify off-balance sheet obligations regardless of the issuance currency into the 'normal' category if they meet the conditions specified in sub-item 1 of item 30 of the Instruction on Determining Capital Adequacy Standards for Commercial Banks of the Kyrgyz Republic, approved by the Resolution of the Board of the National Bank of October 12, 2022 No. 2022-P-12/63-1-(NPA).".

2. Make the following change to the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Approval of the Instruction on Determining Capital Adequacy Standards for Banks Conducting Operations in Accordance with Islamic Principles of Banking and Finance" of December 28, 2009 No. 51/4 link:

in the Instruction on determining capital adequacy standards for banks conducting operations in accordance with Islamic principles of banking and finance, approved by the aforementioned Resolution:

• reword item 29 as follows:

"29. This Instruction determines the following percentage sizes of credit conversion factors for off-balance sheet obligations:

1. credit conversion factor - 10%:

• off-balance sheet obligations for which the bank has the right to unconditional withdrawal/cancellation at any time without prior notice to the client;

2. credit conversion factor - 20% provided that all of the following conditions are met simultaneously:

a) the term of the

№	Articles	On Balance Sheet	Credit Conversion Factor, %	Credit Risk, %	Weighted Value
540	Obligations for the issuance of loans	0			0
540.1			100%	0%
540.2			100%	10%	0
540.3			100%	20%	0
540.4			100%	50%	0
540.5			100%	100%	0
550	General guarantees for loans and securities, standby letters of credit and acceptance guarantees	0			0
550.1			100%	0%
550.2			100%	10%	0
550.3			100%	20%	0
550.4			100%	50%	0
550.5			100%	100%	0
551	Obligations related to trade transactions within international trade	0			0
551.1			20%	0%
551.2			20%	10%	0
551.3			20%	20%	0
551.4			20%	50%	0
551.5			20%	100%	0
560	Obligations related to specific transactions	0			0
560.1			50%	0%
560.2			50%	10%	0
560.3			50%	20%	0
560.4			50%	50%	0
560.5			50%	100%	0
570	Other obligations related to trade transactions	0			0
570.1			50%	0%
570.2			50%	10%	0
570.3			50%	20%	0
570.4			50%	50%	0
570.5			50%	100%
580	Sale and repurchase agreements	0			0
580.1			100%	0%
580.2			100%	10%	0
580.3			100%	20%	0
580.4			100%	50%	0
580.5			100%	100%	0
590	Asset purchase obligations	0			0
590.1			100%	0%
590.2			100%	10%	0
590.3			100%	20%	0
590.4			100%	50%	0
590.5			100%	100%	0
591	Obligations for which the bank has the right to unconditional withdrawal/cancellation at any time without prior notice to the client	0	10%	100%	0
591.1			10%	0%	0
591.2			10%	10%	0
591.3			10%	20%	0
591.4			10%	50%	0
591.5			10%	100%	0
600	Currency transactions	0			0
600.1	less than 1 year	0			0
600.1.1			2%	20%	0
600.1.2			2%	100%	0
600.2	from 1 year to 2 years	0			0
600.2.1			5%	20%	0
600.2.2			5%	100%	0
600.3	for each subsequent year	0			0
600.3.1				20%	0
600.3.2				100%	0
610	Interest rate transactions	0			0
610.1	less than 1 year	0			0
610.1.1			0.5%	20%	0
610.1.2			0.5%	100%	0
610.2	from 1 year to 2 years	0			0
610.2.1			1%	20%	0
610.2.2			1%	100%	0
610.3	for each subsequent year	0			0
610.3.1				20%	0
610.3.2				100%	0
620	Other off-balance sheet obligations	0			0
620.1			100%		0
620.2			100%		0
620.3			100%		0
630	TOTAL off-balance sheet obligations (sum of items 540-620)	0			0
640	Total special reserves for potential and lease losses and losses (hereinafter - special reserve for losses)	0
640.1	Special reserve for losses on on-balance sheet assets
640.2	Special reserve for losses on off-balance sheet obligations
650	TOTAL on-balance sheet assets and off-balance sheet obligations, weighted by risk degree, less reserves for losses (item 440 plus item 630 minus 640)				0

SUBORDINATED DEBT

№	Articles	On Balance Sheet	Share, %	Weighted Value
660	Perpetual subordinated debt
670	With remaining maturity of more than 5 years		100%	0
680	With remaining maturity of 4 to 5 years		80%	0
690	With remaining maturity of 3 to 4 years		60%	0
700	With remaining maturity of 2 to 3 years		40%	0
710	With remaining maturity of 1 to 2 years		20%	0
720	With remaining maturity of less than 1 year		0%
730	Total	0		0

CAPITAL AND CAPITAL ADEQUACY RATIOS

№	Articles	Amount
	Tier 1 Capital
	Common Equity Tier 1 Capital
740	Ordinary shares
750	Non-cumulative preferred shares (eligible for inclusion in Common Equity Tier 1 Capital)
760	Capital contributed in excess of par value
770	Reserves for future bank needs
780	Undistributed profit (losses) of previous years
790	(-) Current year losses
800	(-) Intangible assets (item 430.1)
810	(-) Investments in non-consolidated banks, financial-credit organizations and non-bank financial-credit organizations (items 200.1, 210.1, 220.1, 230.1, item 390, item 400)
820	(-) Deferred tax assets
830	(-) Direct or indirect investments in the bank's own shares
840	Total Common Equity Tier 1 Capital (sum of items 740-830)	0
	Additional Tier 1 Capital
850	Additional capital contributed by individuals and legal entities
860	Preferred shares (ineligible for inclusion in Common Equity Tier 1 Capital) and amount contributed above their par value
870	Other capital instruments (item 660)
880	(-) Direct or indirect investments in its own Additional Tier 1 Capital
890	(-) Investments in Additional Tier 1 Capital of non-consolidated banks and capital of financial-credit organizations and non-financial organizations (if applicable)
900	Total Additional Tier 1 Capital (sum of items 820-860)	0
910	Total Tier 1 Capital (sum of items 840 and 900)	0
	Tier 2 Capital
920	Current year profit
930	General reserves (eligible for inclusion)
940	Reserves for revaluation of securities
950	Reserves for foreign currency translation at consolidation
960	Profit smoothing reserve
970	Reserve for investment risk coverage
980	Part of capital instruments and debt instruments that may be included in Tier 2 Capital with the permission of the National Bank upon written application of the bank's board of directors
990	Difference between the sale price of shares included in Tier 2 Capital (not included in Tier 1 Capital) and their par value resulting from issuance
1000	(-) Direct or indirect investments in its own Tier 2 Capital
1010	(-) Investments in Tier 2 Capital of non-consolidated banks and capital of financial-credit organizations and non-financial organizations (if applicable)
1020	Total Tier 2 Capital (sum of items 920-1010)	0
1030	Total net aggregate capital (sum of items 910 and 1020)	0
1040	Total capital adequacy ratio (item 1030/item 650)
1050	Tier 1 capital adequacy ratio (item 910/item 650)
1060	Common Equity Tier 1 capital adequacy ratio (item 840/item 650)
	Reference:
	Bank's own funds	0

5. Make the following changes to the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Approval of the Regulation 'On Regulatory Banking Reporting' dated July 19, 2023 No. 2023-P-10/43-5-(NPA)": in the Regulation "On Regulatory Banking Reporting" approved by the aforementioned resolution:

1. Redraft Appendix 2 of the report "Section 4. Prudential Reports. Subsection 4.1.1. Credit Risk Weighting" in the following edition:

	"Appendix 2/2-тиркеме

Report/Отчет:	Section 4. Prudential Reports. Subsection 4.1.1. Credit Risk Weighting/4-бөлүк. Пруденциалдык отчеттор. 4.1.1-бөлүкчө. Кредиттик тобокелдик деңгээли боюнча баалоо
Subject Name/Наименование субъекта:
As of/По состоянию на:
Frequency/Периодичность:	Monthly
Note/Примечание:

ASSETS/АКТИВДЕР

№	Articles/Статьи	On Balance Sheet/Баланс боюнча	Credit Risk, %/Кредиттик тобокелдик %	Weighted Value/Бааланган мааниси
10	Banknotes and coins/Банкноттор жана монеталар	0		0
10.1			0%
10.2			10%	0
10.3			20%	0
10.4			50%	0
10.5			100%	0
20	Monetary assets in calculations/Эсептөөдөгү акча активдери	0		0
20.1			0%
20.2			10%	0
20.3			20%	0
20.4			50%	0
20.5			100%	0
30	Correspondent account in the National Bank/Улуттук банктагы корреспонденттик эсеп		0%
40	Correspondent accounts in commercial banks of the Kyrgyz Republic/Кыргыз Республикасындагы коммерциялык банктардагы корреспонденттик эсептер	0		0
40.1			0%
40.2			10%	0
40.3			20%	0
40.4			50%	0
40.5			100%	0
50	Correspondent accounts in commercial banks of CIS countries/КМШ өлкөлөрүнүн коммерциялык банктарындагы корреспонденттик эсептер	0		0
50.1			0%
50.2			10%	0
50.3			20%	0
50.4			50%	0
50.5			100%	0
60	Correspondent accounts in foreign banks, except CIS countries/КМШ өлкөлөрүнөн тышкары, чет өлкө банктарындагы корреспонденттик эсептер	0		0
60.1			0%
60.2			10%	0
60.3			20%	0
60.4			50%	0
60.5			100%	0
70	Gold and other precious metals/Алтын жана башка баалуу металлдар	0		0
70.1			0%
70.2			10%	0
70.3			20%	0
70.4			50%	0
70.5			100%	0
80	Interbank deposits in commercial banks of the Kyrgyz Republic/Кыргыз Республикасынын коммерциялык банктарындагы банктар аралык депозиттер	0		0
80.1			0%
80.2			10%	0
80.3			20%	0
80.4			50%	0
80.5			100%	0
90	Interbank deposits in banks and financial organizations of CIS countries/КМШ өлкөлөрүнүн банктарындагы жана финансы уюмдарындагы банктар аралык депозиттер	0		0
90.1			0%
90.2			10%	0
90.3			20%	0
90.4			50%	0
90.5			100%	0
100	Interbank deposits in foreign banks and financial organizations, except CIS countries/КМШ өлкөлөрүнөн тышкары, банктардагы жана финансы уюмдарындагы банктар аралык депозиттер	0		0
100.1			0%
100.2			10%	0
100.3			20%	0
100.4			50%	0
100.5			100%	0
110	Short-term interbank placements up to 7 days/7 күнгө чейинки кыска мөөнөттүү банктар аралык жайгаштыруулар	0		0
110.1			0%
110.2			10%	0
110.3			20%	0
110.4			50%	0
110.5			100%	0
120	Operations under REPO agreements/РЕПО макулдашуулар боюнча операциялар	0		0
120.1			0%
120.2			10%	0
120.3			20%	0
120.4			50%	0
120.5			100%	0

SECURITIES PORTFOLIO/БААЛУУ КАГАЗДАР ПОРТФЕЛИ

№	Articles/Статьи	On Balance Sheet/Баланс боюнча	Credit Risk, %/Кредиттик тобокелдик %	Weighted Value/Бааланган мааниси
130	Securities issued by the Government of the Kyrgyz Republic and/or the National Bank/Кыргыз Республикасынын Өкмөтү жана/же Улуттук банк тарабынан чыгарылган баалуу кагаздар	0		0
130.1			0%
130.2			10%	0
130.3			20%	0
130.4			50%	0
130.5			100%	0
140	Securities issued by local authorities/Жергиликтүү бийлик органдары тарабынан чыгарылган баалуу кагаздар	0		0
140.1			0%
140.2			10%	0
140.3			20%	0
140.4			50%	0
140.5			100%	0
150	Securities issued by governments of CIS countries/КМШ өлкөлөрүнүн өкмөттөрү тарабынан чыгарылган баалуу кагаздар	0		0
150.1			0%
150.2			10%	0
150.3			20%	0
150.4			50%	0
150.5			100%	0
160	Securities issued by foreign governments, except governments of CIS countries/КМШ өлкөлөрүнүн өкмөттөрүнөн тышкары,чет өлкөлөрдүн өкмөттөрү тарабынан чыгарылган баалуу кагаздар	0		0
160.1			0%
160.2			10%	0
160.3			20%	0
160.4			50%	0
160.5			100%	0
170	Debt securities of Kyrgyz companies/Кыргызстандын компанияларынын карыздык баалуу кагаздары	0		0
170.1			0%
170.2			10%	0
170.3			20%	0
170.4			50%	0
170.5			100%	0
180	Debt securities of CIS companies/КМШ өлкөлөрүнүн компанияларынын карыздык баалуу кагаздары	0		0
180.1			0%
180.2			10%	0
180.3			20%	0
180.4			50%	0
180.5			100%	0
190	Debt securities of foreign companies, except CIS countries/КМШ өлкөлөрүнөн тышкары, чет өлкөлүк компаниялардын карыздык баалуу кагаздары	0		0
190.1			0%
190.2			10%	0
190.3			20%	0
190.4			50%	0
190.5			100%	0
200	Equity securities of Kyrgyz companies/Кыргызстандын компанияларынын капиталдык баалуу кагаздары	0		0
200.1	Equity securities of banks and other financial-credit organizations of the Kyrgyz Republic (less than 20%)/Кыргыз Республикасынын банктарынын жана башка финансы-кредит уюмдарынын капиталдык баалуу кагаздары (менее 20%)		Deduction from capital/Капиталдын эсебинен чыгаруу
200.2	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		0%
200.3	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		10%	0
200.4	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		20%	0
200.5	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		50%	0
200.6	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		100%	0
210	Equity securities of CIS companies/КМШ өлкөлөрүнүн компанияларынын капиталдык баалуу кагаздары	0		0
210.1	Equity securities of banks and other financial-credit organizations of CIS countries (less than 20%)/КМШ өлкөлөрүнүн банктарынын жана башка финансы-кредит уюмдарынын капиталдык баалуу кагаздары (менее 20%)		Deduction from capital/Капиталдын эсебинен чыгаруу
210.2	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		0%
210.3	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		10%	0
210.4	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		20%	0
210.5	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		50%	0
210.6	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		100%	0
220	Non-amortizable equity securities of companies of the Kyrgyz Republic and CIS countries/Кыргыз Республикасынын жана КМШ өлкөлөрүнүн компанияларынын амортизацияланбаган капиталдык баалуу кагаздары	0		0
220.1	Non-amortizable equity securities of banks and other financial-credit organizations of the Kyrgyz Republic and CIS countries (less than 20%)/Кыргыз Республикасынын жана КМШ өлкөлөрүнүн банктарынын жана башка финансы-кредит уюмдарынын амортизацияланбаган капиталдык баалуу кагаздары (20%дан аз)		Deduction from capital/Капиталдын эсебинен чыгаруу
220.2	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		0%
220.3	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		10%	0
220.4	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		20%	0
220.5	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		50%	0
220.6	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		100%	0
230	Equity securities of foreign companies, except CIS countries/КМШ өлкөлөрүнөн тышкары, чет өлкөлүк компаниялардын капиталдык баалуу кагаздары	0		0
230.1	Equity securities of foreign banks and other financial-credit organizations, except CIS countries (less than 20%)/КМШ өлкөлөрүнөн тышкары, чет өлкө банктарынын жана башка финансы-кредит уюмдарынын капиталдык баалуу кагаздары (20%дан аз)		Deduction from capital/Капиталдын эсебинен чыгаруу
230.2	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		0%
230.3	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		10%	0
230.4	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		20%	0
230.5	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		50%	0
230.6	Remaining part of equity securities/Капиталдык баалуу кагаздардын калган бөлүгү		100%	0

LOANS AND LEASES/КРЕДИТТЕР ЖАНА ЛИЗИНГДЕР

---

№	Articles	On Balance	Credit Risk, %	Weighted Value
240	Loans to banks of the Kyrgyz Republic	0		0
240.1			0%
240.2			10%	0
240.3			20%	0
240.4			50%	0
240.5			100%	0
240.6			150%	0
240.7			200%	0
240.8			300%	0
250	Loans to banks and financial organizations of CIS countries	0		0
250.1			0%
250.2			10%	0
250.3			20%	0
250.4			50%	0
250.5			100%	0
250.6			150%	0
250.7			200%	0
250.8			300%	0
260	Loans to foreign banks and financial organizations, except CIS countries	0		0
260.1			0%
260.2			10%	0
260.3			20%	0
260.4			50%	0
260.5			100%	0
260.6			150%	0
260.7			200%	0
260.8			300%	0
270	Loans to the public sector	0		0
270.1			0%
270.2			10%	0
270.3			20%	0
270.4			50%	0
270.5			100%	0
270.6			300%	0
280	Loans to the non-public sector	0		0
280.1			0%
280.2			10%	0
280.3			20%	0
280.4			50%	0
280.5			100%	0
280.6			150%	0
280.7			200%	0
280.8			300%	0
290	Loans to individuals for personal purposes	0		0
290.1			0%
290.2			10%	0
290.3			20%	0
290.4			50%	0
290.5			100%	0
290.6			150%	0
290.7			200%	0
290.8			300%	0
300	Mortgage loans to the public sector	0		0
300.1			100%	0
300.2			300%	0
310	Mortgage loans to the non-public sector	0		0
310.1			100%	0
310.2			150%	0
310.3			200%	0
310.4			300%	0
320	Mortgage loans to individuals	0		0
320.1			50%	0
320.2			100%	0
320.3			150%	0
320.4			200%	0
320.5			300%	0
330	Construction loans to the public sector	0		0
330.1			0%
330.2			10%	0
330.3			20%	0
330.4			50%	0
330.5			100%	0
330.6			300%	0
340	Construction loans to the non-public sector	0		0
340.1			0%
340.2			10%	0
340.3			20%	0
340.4			50%	0
340.5			100%	0
340.6			150%	0
340.7			200%	0
340.8			300%	0
350	Construction loans to individuals	0		0
350.1			0%
350.2			10%	0
350.3			20%	0
350.4			50%	0
350.5			100%	0
350.6			150%	0
350.7			200%	0
350.8			300%	0
360	Capital lease loans	0		0
360.1			0%
360.2			10%	0
360.3			20%	0
360.4			50%	0
360.5			100%	0
360.6			150%	0
360.7			200%	0
360.8			300%	0
361	Financing provided under musharaka and mudaraba agreements	0		0
361.1			0%	0
361.2			10%	0
361.3			20%	0
361.4			50%	0
361.5			100%	0
361.6			150%	0
361.7			200%	0
361.8			300%	0
361.9			400%	0
370	Fixed assets		100%	0
380	Other bank property		100%	0
390	Investments and financial participation in non-consolidated banks		Deduction from capital
400	Investments and financial participation in non-consolidated financial organizations, except banks		Deduction from capital
410	Investments and financial participation in non-consolidated non-financial organizations		100%	0
420	Accrued interest receivable	0		0
420.1			0%
420.2			10%	0
420.3			20%	0
420.4			50%	0
420.5			100%	0
420.6			150%	0
420.7			200%	0
420.8			300%	0
420.9			400%	0
430	Other assets	0		0
430.1	Intangible assets		Deduction from capital
430.2	Remaining part of other assets	0		0
430.3			0%	0
430.4			10%	0
430.5			20%	0
430.6			50%	0
430.7			100%	0
440	TOTAL balance sheet assets (sum of articles 10-430)	0		0
450	Total by category 1	0	0%	0
460	Total by category 2	0	10%	0
470	Total by category 3	0	20%	0
480	Total by category 4	0	50%	0
490	Total by category 5	0	100%	0
500	Total by category 6	0	150%	0
510	Total by category 7	0	200%	0
520	Total by category 8	0	300%	0
530	Total by category 9	0	400%	0
539	Total deductions from capital	0

OFF-BALANCE SHEET OBLIGATIONS

№	Articles	On Balance	Credit Conversion Factor, %	Credit Risk, %
540	Commitments to grant loans	0
540.1			100%	0%
540.2			100%	10%
540.3			100%	20%
540.4			100%	50%
540.5			100%	100%
550	General guarantees on loans and securities, standby letters of credit and acceptance guarantees	0
550.1			100%	0%
550.2			100%	10%
550.3			100%	20%
550.4			100%	50%
550.5			100%	100%
551	Obligations related to trade transactions within international trade	0
551.1			20%	0%
551.2			20%	10%
551.3			20%	20%
551.4			20%	50%
551.5			20%	100%
560	Obligations related to specific transactions	0
560.1			50%	0%
560.2			50%	10%
560.3			50%	20%
560.4			50%	50%
560.5			50%	100%
570	Other obligations related to trade transactions	0
570.1			50%	0%
570.2			50%	10%
570.3			50%	20%
570.4			50%	50%
570.5			50%	100%
580	Sale and repurchase agreements	0
580.1			100%	0%
580.2			100%	10%
580.3			100%	20%
580.4			100%	50%
580.5			100%	100%
590	Commitments to purchase assets	0
590.1			100%	0%
590.2			100%	10%
590.3			100%	20%
590.4			100%	50%
590.5			100%	100%
591	Obligations under which the bank has the right to unconditional recall/cancellation at any time without prior notice to the client	0		0
591.1			10%	0%
591.2			10%	10%
591.3			10%	20%
591.4			10%	50%
591.5			10%	100%
600	Currency operations	0
600.1	Less than 1 year	0
600.1.1			2%	20%
600.1.2			2%	100%
600.2	From 1 year to 2 years	0
600.2.1			5%	20%
600.2.2			5%	100%
600.3	For each subsequent year	0
600.3.1				20%
600.3.2				100%
610	Interest rate operations	0
610.1	Less than 1 year	0
610.1.1			0,5%	20%
610.1.2			0,5%	100%
610.2	From 1 year to 2 years	0
610.2.1			1%	20%
610.2.2			1%	100%
610.3	For each subsequent year	0
610.3.1				20%
610.3.2				100%
620	Other off-balance sheet obligations	0
620.1			100%
620.2			100%
620.3			100%
630	TOTAL off-balance sheet obligations (sum of articles 540-620)	0
640	Total special reserves for covering potential and lease losses and damages (hereinafter - special reserve for covering losses)	0
640.1	Special reserve for covering losses on balance sheet assets
640.2	Special reserve for covering losses on off-balance sheet obligations
650	TOTAL balance sheet assets and off-balance sheet obligations weighted by risk degree, less reserves for covering losses (article 440 plus article 630 minus article 640)

SUBORDINATED DEBT

№	Articles	On Balance	Share, %	Weighted Value
660	Perpetual subordinated debt
670	With remaining maturity of more than 5 years		100%	0
680	With remaining maturity from 4 to 5 years		80%	0
690	With remaining maturity from 3 to 4 years		60%	0
700	With remaining maturity from 2 to 3 years		40%	0
710	With remaining maturity from 1 to 2 years		20%	0
720	With remaining maturity of less than 1 year		0%
730	Total	0		0

CAPITAL AND CAPITAL ADEQUACY COEFFICIENTS

№	Articles	Amount
	Tier 1 Capital
	Tier 1 Core Capital
740	Ordinary shares
750	Non-cumulative preferred shares (acceptable for inclusion in Tier 1 Core Capital)
760	Share premium
770	Reserves for future bank needs
780	Undistributed profit (losses) of previous years
790	(-) Losses of the current year
800	(-) Intangible assets (article 430.1)
810	(-) Investments in non-consolidated banks, financial-credit organizations and non-bank financial-credit organizations (articles 200.1, 210.1, 220.1, 230.1, article 390, article 400)
820	(-) Deferred tax assets
830	(-) Direct or indirect investments in the bank's own shares
840	Total Tier 1 Core Capital (sum of articles 740-830)	0
	Tier 1 Additional Capital
850	Additional capital contributed by individuals and legal entities
860	Preferred shares (unacceptable for inclusion in Tier 1 Core Capital) and amount contributed above their nominal value
870	Other capital instruments (article 660)
880	(-) Direct or indirect investments in own Tier 1 Additional Capital
890	(-) Investments in Tier 1 Additional Capital of non-consolidated banks and capital of financial-credit organizations and non-financial organizations (if applicable)
900	Total Tier 1 Additional Capital (sum of articles 820-860)	0
910	Total Tier 1 Capital (sum of articles 840 and 900)	0
	Tier 2 Capital
920	Profit of the current year
930	General reserves (acceptable for inclusion)
940	Reserves for revaluation of securities
950	Reserves for revaluation of foreign currency upon consolidation
960	Profit smoothing reserve
970	Reserve for covering investment risks
980	Part of capital instruments and debt instruments that may be included in Tier 2 Capital with the permission of the National Bank upon written application of the bank's Board of Directors
990	Difference between the sale price of shares included in Tier 2 Capital (not included in Tier 1 Capital) and their nominal value resulting from issuance
1000	(-) Direct or indirect investments in own Tier 2 Capital
1010	(-) Investments in Tier 2 Capital of non-consolidated banks and capital of financial-credit organizations and non-financial organizations (if applicable)
1020	Total Tier 2 Capital (sum of articles 920-1010)	0
1030	Total net aggregate capital (sum of articles 910 and 1020)	0
1040	Total capital adequacy coefficient (article 1030/article 650)	0
1050	Tier 1 capital adequacy coefficient (article 910/article 650)	0
1060	Tier 1 Core capital adequacy coefficient (article 840/article 650)	0
	For information:
	Bank's own funds	0

2. Appendix 2 to the report "Section 4. Prudential Reports. Subsection 4.9 Economic ratios/indicators. Point 4.9.1. Information on compliance with economic ratios and support for the bank's additional capital reserve (indicator 'Capital Buffer')" is to be worded as follows:

"

Report:		Section 4. Prudential Reports. Subsection 4.9. Economic ratios/indicators. Point 4.9.1. Information on compliance with economic ratios and support for the bank's additional capital reserve (indicator 'Capital Buffer')
Subject Name:
Frequency:		Monthly			Name Tel. exec.:
Unit of measurement:		(thousand soms)
Name of economic ratios and requirements, bank's additional capital reserve (indicator 'capital buffer')	Designation	Calculation of the bank's capital ratio and additional reserve (indicator 'capital buffer')		Actual value of the bank's capital ratio and additional reserve (indicator 'capital buffer')		Established value of the bank's capital ratio and additional reserve (indicator 'capital buffer')		Deviation from the established bank capital ratio and additional reserve (indicator 'capital buffer')
Designation	Value
Maximum risk size per borrower	K1.1	SZ		0		not more than	20%	0
CSK	0
K1.2	SZ		0		not more than	20%	0
SK	0
K1.3	MR		0		not more than	30%	0
CSK	0
K1.4	MR		0		not more than	20%	0
SK	0
Capital adequacy ratio	K2.1	CSK	0	0		not less than	12% and 14%	0
CRA+P*Cor	0
K2.2	KPU	0	0		not less than	7,5% and 9,5%	0
CRA	0
K2.3	BKPU	0	0		not less than	6% and 8%	0
CRA	0
K2.4	KPU	0	0		not less than	6%	0
SA+ZO	0
Liquidity ratio	K3.1	LA	0	0		not less than	45%	0
OB	0
Foreign currency liquidity indicator ('capital buffer' indicator)	PL	LAV	0	0		not less than	8%	0
OBV	0
Bank's additional capital reserve ('capital buffer' indicator)		CSK	0	0
CRA	0

";

3. Appendix 2 to the report "Section 4. Prudential Reports. Subsection 4.9 Economic ratios/indicators. 4.9.3. Report on compliance with National Bank requirements" is to be worded as follows:

"4.9.3. Report on compliance with National Bank requirements
4.9.3. Report on compliance with National Bank requirements

---

Designation/Designation	Calculation of the Ratio	Actual Value	Established Value
Designation/Designation	Value
Maximum size of risk on blank credits/Maximum size of risk on blank credits	Blank credits/Blank credits		0	not more than 50% of Net Consolidated Capital/не более 50% от ЧСК
Net Consolidated Capital/Net Consolidated Capital	0
Maximum size of any investments, including any financial investments and loans, to each non-banking organization/Maximum size of any investments, including any financial investments and loans, to each non-banking organization	Size of investments/Size of investments		0	less than 15% of own (regulatory) capital/менее 15% от собственного (регулятивного) капитала
Own (regulatory) capital/Own (regulatory) capital	0
Maximum size of total investments in non-banking organizations/Maximum size of total investments in non-banking organizations	Size of investments/Size of investments		0	less than 60% of own (regulatory) capital/менее 60% от собственного (регулятивного) капитала
Own (regulatory) capital/Own (regulatory) capital	0
Maximum size of risk on operations with affiliated and related persons/Maximum size of risk on operations with affiliated and related persons	Total debt/Total debt		0	not more than 60% of own (regulatory) capital/не более 60% от собственного (регулятивного) капитала
Own (regulatory) capital/Own (regulatory) capital	0
Maximum size of investments in banking premises (fixed assets)/Maximum size of investments in banking premises (fixed assets)	Size of investments/Size of investments		0	not more than 100% of the size of paid-up charter capital/не более 100% от размера оплаченного уставного капитала
Paid-up charter capital/Paid-up charter capital	0
Total size of the bank's investments in securities of governments and central banks of states/Total size of the bank's investments in securities of governments and central banks of states	Size of investments/Size of investments		0	not more than 100% of Net Consolidated Capital/не более 100% от ЧСК
Net Consolidated Capital/Net Consolidated Capital	0
Total size of the bank's investments in non-state debt securities/Total size of the bank's investments in non-state debt securities	Size of investments/Size of investments		0	not more than 50% of Net Consolidated Capital/не более 50% от ЧСК
Net Consolidated Capital/Net Consolidated Capital	0
Total size of the bank's large risks/Total size of the bank's large risks	Total sum of the bank's large risks/Total sum of the bank's large risks		0	not more than 100% of five times the size of Net Consolidated Capital/не более 100% от пятикратного размера ЧСК
Five times the size of Net Consolidated Capital/Five times the size of Net Consolidated Capital	0
Maximum volume of assets in precious metals and sum of funds for carrying out operations with precious metals on behalf of clients/Maximum volume of assets in precious metals and sum of funds for carrying out operations with precious metals on behalf of clients	Volume of assets in precious metals and sum of funds for carrying out operations with precious metals/Volume of assets in precious metals and sum of funds for carrying out operations with precious metals		0	not more than 100% of the bank's paid-up charter capital/не более 100% от оплаченного уставного капитала банка
Paid-up charter capital/Paid-up charter capital	0
Maximum volume of deposits attracted from individuals and legal entities*/Maximum volume of deposits attracted from individuals and legal entities*	Volume of deposits attracted from individuals and legal entities/Volume of deposits attracted from individuals and legal entities	0	0	not more than 50% of the size of the credit portfolio/не более 50% от размера кредитного портфеля
Size of the bank's credit portfolio/Size of the bank's credit portfolio	0