Resolution of the Board of the National Bank of the Kyrgyz Republic No. 67/8 of November 30, 2011, On Amendments and Additions to Certain Regulatory Legal Acts of the National Bank of the Kyrgyz Republic

NATIONAL BANK OF THE KYRGYZ REPUBLIC

RESOLUTION

of November 30, 2011 No. 67/8

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

In accordance with Articles 7 and 43 of the Law of the Kyrgyz Republic "On the National Bank of the Kyrgyz Republic", the Board of the National Bank of the Kyrgyz Republic resolves:

To introduce amendments and additions to the Regulation "On Periodic Regulatory Bank Reporting", approved by Resolution of the Board of the National Bank of the Kyrgyz Republic of August 25, 2005 No. 26/5 "On Certain Regulatory Legal Acts of the National Bank of the Kyrgyz Republic", registered with the Ministry of Justice of the Kyrgyz Republic on September 16, 2005, registration number 132-05 (attached).
To introduce amendments and additions to the Instruction "On Determining Capital Adequacy Standards for Banks Operating in Accordance with Islamic Principles of Banking and Financing", approved by Resolution of the Board of the National Bank of the Kyrgyz Republic of December 28, 2009 No. 51/4 (attached).
To recognize as no longer in force point 5 of the Resolution of the Board of the National Bank of the Kyrgyz Republic "On Amendments and Additions to the Regulation on Periodic Regulatory Bank Reporting, approved by Resolution of the Board of the NBKR No. 26/5 of 25.08.2005 'On Certain Regulatory Legal Acts of the National Bank of the Kyrgyz Republic' of February 28, 2007 No. 10/4, registered with the Ministry of Justice of the Kyrgyz Republic on April 11, 2007, registration number 37-07.
The effect of this resolution also extends to OJSC "EcoIslamicBank" within the framework of the implementation of the Pilot Project on the introduction of Islamic principles of banking and financing.
To send this resolution to the Steering Committee for the implementation of the Memorandum of Understanding between the Kyrgyz Republic, the Islamic Development Bank and OJSC "Ecobank" regarding the introduction of Islamic principles of banking and financing in the Kyrgyz Republic after the formation of its new composition.
To publish this resolution in the journal "Regulatory Acts of the National Bank of the Kyrgyz Republic".
This resolution enters into force on April 1, 2012.
After official publication, the Legal Department shall 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.
Control over the execution of this resolution shall be assigned to the Deputy Chairman of the National Bank of the Kyrgyz Republic Chokoev Z.L.


Chairman of the Board National Bank of the Kyrgyz Republic	Z.Asankozhoeva


	Approved by resolution of the Board of the National Bank of the Kyrgyz Republic of November 30, 2011 No. 67/8

AMENDMENTS AND ADDITIONS to certain regulatory legal acts of the National Bank of the Kyrgyz Republic

I. To introduce to the Regulation "On Periodic Regulatory Bank Reporting", approved by resolution of the Board of the National Bank of the Kyrgyz Republic of August 25, 2005 No. 26/5 "On Certain Regulatory Legal Acts of the National Bank of the Kyrgyz Republic", registered with the Ministry of Justice of the Kyrgyz Republic on September 16, 2005, registration number 132-05, the following amendments and additions:

Throughout the text of the Regulation, replace the abbreviation "NBKR" with the words "National Bank" in the corresponding case forms.
The words "to all commercial banks" in point 1.2 of Chapter 1 "General Provisions" shall be supplemented with the words ", including those having an "Islamic window", "3. To introduce to Chapter 4 "Procedure for Submission of PRBR" the following amendments:

exclude the words "General Department" in the first paragraph of point 4.3;
exclude the second paragraph of point 4.3;
restate point 4.4 as follows:

"4.4. Electronic versions of sections 1-36 of the PRBR are transmitted to the National Bank. At the same time, electronic versions of sections 19-36 of the PRBR must be accompanied by an electronic digital signature (EDS). Cover letters of the established format to the corresponding sections of the PRBR must also be signed with an EDS and submitted in electronic format.";

replace the abbreviation "UMNL" in point 4.7 with the words "the corresponding structural subdivision of the National Bank";
exclude the words "in an envelope with the corresponding inscription for transfer to the UBN"

of point 4.9;

exclude point 4.13;
replace the words "sends the bank a letter" in the first paragraph of point 4.5 with the word "notifies the bank";
supplement the second paragraph of point 4.5 after the words "2 working days," with the words "monthly and quarterly reports within 3 working days,".

Supplement point 5.1 of Chapter 5 "Final Provisions" before the words "For untimely" with the words "For failure to provide information,".
To introduce to Appendix 1 "Composition of Periodic Regulatory Bank Reporting" the following amendments and additions:

replace the words "Operations carried out under Islamic principles of financing" in subpoint Z of the column "Name" of point 5 "Section 1" with the words "Report on operations conducted by the bank within the framework of the 'Islamic window'";
replace the words "Profit and loss report on operations carried out under Islamic principles of financing" in subpoint 2.A of the column "Name" of point 6 "Section 2" with the words "Profit and loss report on operations conducted by the bank within the framework of the 'Islamic window'";
supplement the column "Name" of point 10 "Section 6" with subpoints 6.V and 6.G as follows:

"6.V. Information on overdue assets of the bank within the framework of the 'Islamic window' (in soms)";

"6.G. Information on overdue assets of the bank within the framework of the 'Islamic window' (in foreign currency)".

supplement the column "Name" of point 11 "Section 7" with subpoints 7.V and 7.G as follows:

"7.V. Classification of assets and off-balance sheet liabilities by risk degree by the bank within the framework of the 'Islamic window' (in soms)";

"7.G. Classification of assets and off-balance sheet liabilities by risk degree by the bank within the framework of the 'Islamic window' (in foreign currency)";

supplement the column "Name" of point 12 "Section 8" with subpoints 8.D, 8.E, 8.Zh, 8.Z as follows:

"8.D. Information on assets and off-balance sheet liabilities of the bank written off at the expense of RPPU and returned (previously written off) within the framework of the 'Islamic window'";

"8.E. Changes in RPPU on financing provided by the bank within the framework of the 'Islamic window', except for financing provided to banks";

"8.Zh. Changes in RPPU on assets of the bank within the framework of the 'Islamic window' other than financing";

"8.Z. Changes in RPPU on financing provided by the bank within the framework of the 'Islamic window' to banks and other financial and credit institutions".

supplement the column "Name" of point 16 "Section 12" with subpoints 12.V and 12.G as follows:

"12.V. Sensitivity analysis of assets and liabilities of the bank within the framework of the 'Islamic window' to changes in market rates of return";

"12.G. Maturity of assets/liabilities of the bank within the framework of the 'Islamic window'";

supplement the column "Note or reference to NLA" of point 19 "Section 15" with a paragraph as follows:

"Instruction on determining capital adequacy standards for banks operating in accordance with Islamic principles of banking and financing, approved by Resolution of the Board of the National Bank of 28.12.2009 No. 51/4";

supplement the column "Note or reference to NLA" of point 20 "Section 16" with a paragraph as follows:

"Instruction on the procedure for complying with open currency position limits by banks operating in accordance with Islamic principles of banking and financing, approved by Resolution of the Board of the National Bank of 14.10.2009 No. 41/4".

To introduce to Appendix 2 "Periodic Regulatory Bank Reporting" the following amendments and additions:

Supplement subsection V. "Capital" of section 1 "Balance Sheet" with points 32-1 and 32-2 as follows:

"32-1. Profit equalization reserve (PER)";

"32-2. Reserve for covering investment risks";

Rename subsection 1.Z "Operations carried out under Islamic principles of financing" of section 1 "Balance Sheet" to "Report on operations conducted by the bank within the framework of the 'Islamic window'" and restate as follows:

"______ Periodic regulatory

name of bank bank reporting

as of

"_" _______ 20

Z. Report on operations conducted by the bank within the framework of the 'Islamic window'

(thousand soms)

┌──────────────────────────────────────────────────────┬─────┬────────┐

│ Name of article │Total│Foreign currency│

├──────────────────────────────────────────────────────┼─────┼────────┤

│A. Assets │ │ │

│1. Correspondent account with the National Bank │ │ │

│of the Kyrgyz Republic │ │ │

│2. Correspondent accounts with other commercial │ │ │

│banks │ │ │

│including: │ │ │

│a) in national currency │ │ │

│b) in currency of CIS and Baltic countries │ │ │

│c) in currency of OECD countries │ │ │

│d) in other currencies │ │ │

│3. Cash on accounts in other banks and │ │ │

│financial and credit institutions │ │ │

│including: │ │ │

│a) under restricted mudaraba agreement │ │ │

│b) under unrestricted mudaraba agreement │ │ │

│c) under qard hasan agreement │ │ │

│d) under wadi'a yad daman agreement │ │ │

│4. Securities │ │ │

│5. Short-term placements │ │ │

│6. Securities purchased under REPO agreement │ │ │

│7. Financing provided to banks and │ │ │

│financial and credit institutions │ │ │

│including: │ │ │

│a) under restricted mudaraba agreement │ │ │

│b) under unrestricted mudaraba agreement │ │ │

│c) under sharika/musharaka agreement │ │ │

│d) under sharika/musharaka muntahiyya bittamlik │ │ │

│agreement │ │ │

│e) under murabaha agreement │ │ │

│f) under istisnaa agreement │ │ │

│g) under ijara agreement │ │ │

│h) under ijara muntahiyya bittamlik agreement │ │ │

│i) under salam agreement │ │ │

│8. Financing provided to other clients │ │ │

│including: │ │ │

│a) under restricted mudaraba agreement │ │ │

│b) under unrestricted mudaraba agreement │ │ │

│c) under sharika/musharaka agreement │ │ │

│d) under sharika/musharaka muntahiyya bittamlik │ │ │

│agreement │ │ │

│e) under murabaha agreement │ │ │

│f) under istisnaa agreement │ │ │

│g) under ijara agreement │ │ │

│h) under ijara muntahiyya bittamlik agreement │ │ │

│i) under salam agreement │ │ │

│9. Special RPPU on provided financing │ │ │

│10. Net financing │ │ │

│11. Assets for subsequent transfer to clients │ │ │

│12. Assets for subsequent transfer to clients under │ │ │

│ijara muntahiyya bittamlik agreement │ │ │

│including: │ │ │

│a) immovable property │ │ │

│b) movable property │ │ │

│13. Real estate of the client accepted in repayment │ │ │

│of provided financing │ │ │

│14. Other property of the client accepted in repayment │ │ │

│of provided financing │ │ │

│15. Other assets │ │ │

│16. Total assets │ │ │

└──────────────────────────────────────────────────────┴─────┴────────┘

│B. Liabilities │ │ │

│17. Cash on demand accounts of legal entities │ │ │

│including: │ │ │

│a) under restricted mudaraba agreement │ │ │

│b) under unrestricted mudaraba agreement │ │ │

│c) under qard hasan agreement │ │ │

│d) under wadi'a yad daman agreement │ │ │

│18. Cash on accounts of individuals │ │ │

│including: │ │ │

│a) under restricted mudaraba agreement │ │ │

│b) under unrestricted mudaraba agreement │ │ │

│c) under qard hasan agreement │ │ │

│d) under wadi'a yad daman agreement │ │ │

│19. Term accounts of legal entities │ │ │

│including: │ │ │

│a) under restricted mudaraba agreement │ │ │

│b) under unrestricted mudaraba agreement │ │ │

│20. Liabilities to the National Bank │ │ │

│21. Correspondent accounts │ │ │

│22. Cash on accounts of banks │ │ │

│including: │ │ │

│a) under restricted mudaraba agreement │ │ │

│b) under unrestricted mudaraba agreement │ │ │

│c) under qard hasan agreement │ │ │

│d) under wadi'a yad daman agreement │ │ │

│23. Short-term placements │ │ │

│24. Liabilities to government bodies: │ │ │

│a) cash on accounts of government bodies │ │ │

│b) financing received from government bodies │ │ │

│25. Securities │ │ │

│26. Securities sold under REPO agreement │ │ │

│27. Liabilities under parallel salam agreement │ │ │

│28. Received financing │ │ │

│including: │ │ │

│a) from banks │ │ │

│b) from other financial and credit institutions, │ │ │

│including international │ │ │

│29. Other liabilities │ │ │

│30. Total liabilities │ │ │

│V. Off-balance sheet liabilities │ │ │

│31. Liabilities to provide financing │ │ │

│32. General guarantees and similar liabilities │ │ │

│33. Letters of credit │ │ │

│34. Liabilities for purchase of assets │ │ │

│35. Other off-balance sheet liabilities │ │ │

│36. Total off-balance sheet liabilities │ │ │

│G. Breakdown of other assets and other liabilities │ │ │

│1. Other assets │ │ │

│a) income accrued for receipt by the bank │ │ │

│b) prepayment paid │ │ │

│c) unidentified receivable amounts │ │ │

│d) precious metals │ │ │

│e) other other assets │ │ │

│2. Special LLP on other assets │ │ │

│3. Net other assets │ │ │

│4. Other liabilities │ │ │

│a) income accrued for payment to clients │ │ │

│b) taxes payable │ │ │

│c) unidentified accounts payable │ │ │

│d) other other liabilities │ │ │

position: ______ surname: ______ signature: ______";

The name of subsection 2A "Profit and Loss Statement on Operations Carried Out on Islamic Principles of Financing" of section 2 "Profit and Loss Statement" shall be replaced with "Profit and Loss Statement on Operations Conducted by the Bank within the Framework of the "Islamic Window" and stated in the following wording:

"______ Periodic Regulatory

name of bank Banking Report

as of

"_" _______ 20

Section 2A. Profit and Loss Statement on Operations Conducted by the Bank within the Framework of the "Islamic Window"

(thousand soms)

┌────────────────────────────────────────────────────┬───────┬────────┐

│A. Income received from operations │Current│From the│

│ │period │beginning│

│ │ │of year │

├────────────────────────────────────────────────────┼───────┼────────┤

│1. Income on funds placed on accounts in commercial │ │ │

│banks │ │ │

│2. Income on correspondent account with the National │ │ │

│Bank │ │ │

│3. Income on securities │ │ │

│4. Income on short-term placements │ │ │

│5. Income received from financing provided to │ │ │

│financial and credit institutions, including: │ │ │

│a) under mudaraba contract │ │ │

│b) under sharia/musharaka contract │ │ │

│c) under sharia/musharaka muntahiyya bittamlik │ │ │

│contract │ │ │

│d) under murabaha contract │ │ │

│e) under istisnaa contract │ │ │

│f) under ijara contract │ │ │

│g) under ijara muntahiyya bittamlik contract │ │ │

│h) under salam contract │ │ │

│6. Income received from financing provided to other │ │ │

│clients, including: │ │ │

│a) under mudaraba contract │ │ │

│b) under sharia/musharaka contract │ │ │

│c) under sharia/musharaka muntahiyya bittamlik │ │ │

│contract │ │ │

│d) under murabaha contract │ │ │

│e) under istisnaa contract │ │ │

│f) under ijara contract │ │ │

│g) under ijara muntahiyya bittamlik contract │ │ │

│h) under salam contract │ │ │

│7. Income on securities purchased under repurchase │ │ │

│agreement │ │ │

│8. Other income received from financing operations │ │ │

│9. Total income │ │ │

└────────────────────────────────────────────────────┴───────┴────────┘

│B. Expenses incurred on operations │ │ │

│10. Expenses on demand accounts of legal entities │ │ │

│11. Expenses on accounts of individuals │ │ │

│12. Expenses on time accounts of legal entities │ │ │

│13. Expenses on short-term placements │ │ │

│14. Expenses on bank accounts │ │ │

│15. Expenses on liabilities to the National Bank │ │ │

│16. Expenses on securities │ │ │

│17. Expenses on securities sold under repurchase │ │ │

│agreement │ │ │

│18. Expenses incurred on financing operations, │ │ │

│including: │ │ │

│a) under mudaraba contract │ │ │

│b) under sharia/musharaka contract │ │ │

│c) under sharia/musharaka muntahiyya bittamlik │ │ │

│contract │ │ │

│d) under murabaha contract │ │ │

│e) under istisnaa contract │ │ │

│f) under ijara contract │ │ │

│g) under ijara muntahiyya bittamlik contract │ │ │

│h) under salam contract │ │ │

│19. Other expenses incurred on financing operations │ │ │

│20. Total expenses │ │ │

│21. Income/loss │ │ │

│22. Expenses for reserve for potential losses and │ │ │

│losses on provided financing │ │ │

│23. Income/loss after allocations to LLP │ │ │

│C. Other income on bank operations │ │ │

│24. Fees for services and commissions │ │ │

│25. Income from operations with securities │ │ │

│26. Income from operations with foreign currency │ │ │

│27. Other income │ │ │

│28. Total other income │ │ │

│D. Other expenses on bank operations, operating │ │ │

│expenses │ │ │

│29. Expenses for payment for banking services and │ │ │

│commissions │ │ │

│30. Expenses for charity and other similar expenses │ │ │

│31. Losses from operations with securities │ │ │

│32. Losses from operations with foreign currency │ │ │

│33. Other expenses │ │ │

│34. Total other expenses │ │ │

│35. Operating expenses │ │ │

│36. Net operating income │ │ │

│37. Expenses for reserve for losses and damages │ │ │

│(not from credit operations) │ │ │

│38. Net income (loss) after allocations to LLP │ │ │

│For reference: Income received from financing of │ │ │

│other clients, including: │ │ │

│a) to industry │ │ │

│b) to agriculture and processing │ │ │

│c) to trade and commercial operations │ │ │

│d) to construction, except mortgage │ │ │

│e) to mortgage │ │ │

│f) to individuals │ │ │

│g) other │ │ │

position: ______ surname: ______ signature: ______";

Paragraph 6 of subsection A. "Changes in Capital Structure" of section 3 "Capital Structure" shall be supplemented with subparagraphs d and e as follows:

"d) profit equalization reserve (PER)";

e) reserve for covering investment risks";

Paragraphs 2, 5 and 8 of section 5 "Bank Securities" shall be supplemented with subparagraphs a1 and b1 as follows:

"a1) debt securities of local Islamic banks";

"b1) debt securities of foreign Islamic banks";

Paragraphs 3 and 6 of section 5 "Bank Securities" shall be supplemented with subparagraphs a1 and b1 as follows:

"a1) equity securities of local Islamic banks";

"b1) equity securities of foreign Islamic banks";

Section 6 "Information on Overdue Assets" shall be supplemented with subsections C and D as follows:

"______ Periodic Regulatory

name of bank Banking Report

as of

"_" _______ 20

6.C. Information on Overdue Assets of the Bank within the Framework of the "Islamic Window" (in soms)

(thousand soms)

┌───────────────┬─────┬─────┬─────┬────┬────┬────┬────┬────┬────┬─────┐

│ Name of item │TOTAL│Cur- │Prol-│Total│from│from│from│from│more│Total│

│ │(sum │rent │onged│over-│1 to│31 │61 │91 │than│assets│

│ │of │(non-│(ad- │due │30 │to │to │to │120 │in │

│ │col- │over-│justed│assets│days│60 │90 │120 │days│status│

│ │umns │due) │) as-│ │ │days│days│days│ │of │

│ │3 and│assets│sets │ │ │ │ │ │ │accru-│

│ │5) │ │(from│ │ │ │ │ │ │al │

│ │ │ │col- │ │ │ │ │ │ │ │

│ │ │ │umn 3)│ │ │ │ │ │ │ │

├───────────────┼─────┼─────┼─────┼────┼────┼────┼────┼────┼────┼─────┤

│ 1 │ 2 │ 3 │ 4 │ 5 │ 6 │ 7 │ 8 │ 9 │ 10 │ 11 │

│1. Financing │ │ │ │ │ │ │ │ │ │ │

│and other │ │ │ │ │ │ │ │ │ │ │

│operations with│ │ │ │ │ │ │ │ │ │ │

│financial and │ │ │ │ │ │ │ │ │ │ │

│credit │ │ │ │ │ │ │ │ │ │ │

│institutions: │ │ │ │ │ │ │ │ │ │ │

│a) financing, │ │ │ │ │ │ │ │ │ │ │

│REPO │ │ │ │ │ │ │ │ │ │ │

│operations and │ │ │ │ │ │ │ │ │ │ │

│short-term │ │ │ │ │ │ │ │ │ │ │

│operations with│ │ │ │ │ │ │ │ │ │ │

│banks and │ │ │ │ │ │ │ │ │ │ │

│financial and │ │ │ │ │ │ │ │ │ │ │

│credit │ │ │ │ │ │ │ │ │ │ │

│institutions │ │ │ │ │ │ │ │ │ │ │

│b) correspon- │ │ │ │ │ │ │ │ │ │ │

│dent accounts │ │ │ │ │ │ │ │ │ │ │

│in other banks │ │ │ │ │ │ │ │ │ │ │

│c) accounts in │ │ │ │ │ │ │ │ │ │ │

│other banks │ │ │ │ │ │ │ │ │ │ │

│2. Financing │ │ │ │ │ │ │ │ │ │ │

│provided to │ │ │ │ │ │ │ │ │ │ │

│other clients: │ │ │ │ │ │ │ │ │ │ │

│a) to industry │ │ │ │ │ │ │ │ │ │ │

│b) to │ │ │ │ │ │ │ │ │ │ │

│agriculture, │ │ │ │ │ │ │ │ │ │ │

│procurement and│ │ │ │ │ │ │ │ │ │ │

│processing │ │ │ │ │ │ │ │ │ │ │

│c) to trade and│ │ │ │ │ │ │ │ │ │ │

│commercial │ │ │ │ │ │ │ │ │ │ │

│operations │ │ │ │ │ │ │ │ │ │ │

│d) to │ │ │ │ │ │ │ │ │ │ │

│construction │ │ │ │ │ │ │ │ │ │ │

│e) to mortgage │ │ │ │ │ │ │ │ │ │ │

│f) to │ │ │ │ │ │ │ │ │ │ │

│individuals │ │ │ │ │ │ │ │ │ │ │

│g) other │ │ │ │ │ │ │ │ │ │ │

│financing │ │ │ │ │ │ │ │ │ │ │

│3. Investments │ │ │ │ │ │ │ │ │ │ │

│in securities │ │ │ │ │ │ │ │ │ │ │

│and/or capital │ │ │ │ │ │ │ │ │ │ │

│4. Other assets│ │ │ │ │ │ │ │ │ │ │

│5. Total │ │ │ │ │ │ │ │ │ │ │

│assets │ │ │ │ │ │ │ │ │ │ │

│For reference: │ │ │ │ │ │ │ │ │ │ │

│Restructured │ │ │ │ │ │ │ │ │ │ │

│assets, total │ │ │ │ │ │ │ │ │ │ │

└───────────────┴─────┴─────┴─────┴────┴────┴────┴────┴────┴────┴─────┘

position: ______ surname: ______ signature: ______

______ Periodic Regulatory

name of bank Banking Report

as of

"_" _______ 20

6.D. Information on Overdue Assets of the Bank within the Framework of the "Islamic Window" (in foreign currency)

(thousand soms)

│ Name of item │TOTAL│Cur- │Prol-│Total│from│from│from│from│more│Total│

│ │(sum │rent │onged│over-│1 to│31 │61 │91 │than│assets│

│ │of │(non-│(ad- │due │30 │to │to │to │120 │in │

│ │col- │over-│justed│assets│days│60 │90 │120 │days│status│

│ │umns │due) │) as-│ │ │days│days│days│ │of │

│ │3 and│assets│sets │ │ │ │ │ │ │accru-│

│ │5) │ │(from│ │ │ │ │ │ │al │

│ │ │ │col- │ │ │ │ │ │ │ │

│ │ │ │umn 3)│ │ │ │ │ │ │ │

│ 1 │ 2 │ 3 │ 4 │ 5 │ 6 │ 7 │ 8 │ 9 │ 10 │ 11 │

│1. Financing │ │ │ │ │ │ │ │ │ │ │

│and other │ │ │ │ │ │ │ │ │ │ │

│operations with│ │ │ │ │ │ │ │ │ │ │

│financial and │ │ │ │ │ │ │ │ │ │ │

│credit │ │ │ │ │ │ │ │ │ │ │

│institutions: │ │ │ │ │ │ │ │ │ │ │

│a) financing, │ │ │ │ │ │ │ │ │ │ │

│REPO │ │ │ │ │ │ │ │ │ │ │

│operations and │ │ │ │ │ │ │ │ │ │ │

│short-term │ │ │ │ │ │ │ │ │ │ │

│operations with│ │ │ │ │ │ │ │ │ │ │

│banks and │ │ │ │ │ │ │ │ │ │ │

│financial and │ │ │ │ │ │ │ │ │ │ │

│credit │ │ │ │ │ │ │ │ │ │ │

│institutions │ │ │ │ │ │ │ │ │ │ │

│b) correspon- │ │ │ │ │ │ │ │ │ │ │

│dent accounts │ │ │ │ │ │ │ │ │ │ │

│in other banks │ │ │ │ │ │ │ │ │ │ │

│c) accounts in │ │ │ │ │ │ │ │ │ │ │

│other banks │ │ │ │ │ │ │ │ │ │ │

│2. Financing │ │ │ │ │ │ │ │ │ │ │

│provided to │ │ │ │ │ │ │ │ │ │ │

│other clients: │ │ │ │ │ │ │ │ │ │ │

│a) to industry │ │ │ │ │ │ │ │ │ │ │

│b) to │ │ │ │ │ │ │ │ │ │ │

│agriculture, │ │ │ │ │ │ │ │ │ │ │

│procurement and│ │ │ │ │ │ │ │ │ │ │

│processing │ │ │ │ │ │ │ │ │ │ │

│c) to trade and│ │ │ │ │ │ │ │ │ │ │

│commercial │ │ │ │ │ │ │ │ │ │ │

│operations │ │ │ │ │ │ │ │ │ │ │

│d) to │ │ │ │ │ │ │ │ │ │ │

│construction │ │ │ │ │ │ │ │ │ │ │

│e) to mortgage │ │ │ │ │ │ │ │ │ │ │

│f) to │ │ │ │ │ │ │ │ │ │ │

│individuals │ │ │ │ │ │ │ │ │ │ │

│g) other │ │ │ │ │ │ │ │ │ │ │

│financing │ │ │ │ │ │ │ │ │ │ │

│3. Investments │ │ │ │ │ │ │ │ │ │ │

│in securities │ │ │ │ │ │ │ │ │ │ │

│and/or capital │ │ │ │ │ │ │ │ │ │ │

│4. Other assets│ │ │ │ │ │ │ │ │ │ │

│5. Total │ │ │ │ │ │ │ │ │ │ │

│assets │ │ │ │ │ │ │ │ │ │ │

│For reference: │ │ │ │ │ │ │ │ │ │ │

│Restructured │ │ │ │ │ │ │ │ │ │ │

│assets, total │ │ │ │ │ │ │ │ │ │ │

position: ______ surname: ______ signature: ______

	Columns 3 and 5)	Overdue	Total restructured	Standard assets	Satisfactory assets	Assets under supervision	"General" reserves	Substandard	Doubtful	Potential
1	2	3	4	5	6	7	8	9	10	11
1. Financing and other operations with financial and credit institutions:
a) financing, REPO operations and short-term operations with banks and financial and credit institutions
b) correspondent accounts in other banks
c) accounts in other banks
2. Financing provided to other clients:
a) to industry
b) to agriculture, procurement and processing
c) to trade and commercial operations
d) to construction
e) to mortgage
f) to individuals
g) other financing
3. Investments in securities and/or capital
4. Other assets
5. Total assets
Reference: Restructured assets, total

position: ______ surname: ______ signature: ______";

Section 7 "Classification of assets and off-balance-sheet liabilities" shall be supplemented with subsections B and G as follows:

"______ Periodic regulatory name of bank banking report as of "_" _______ 20

7.B. Classification of assets and off-balance-sheet liabilities by risk degree by the bank within the "Islamic window" (in soms)

(thousands of soms)

Name of item	Total	Overdue	Total restructured	Standard assets	Satisfactory assets	Assets under supervision	"General" reserves	Substandard	Doubtful	Potential	"Special" reserves	Reference: number of transactions for which assets were issued in accordance with IPF
1	2	3	4	5	6	7	8	9	10	11	12	13
1. Financing and other operations with financial and credit institutions:
a) financing, REPO operations and short-term operations with banks and financial and credit institutions
b) correspondent accounts in other banks
c) accounts in other banks
2. Financing provided to other clients:
a) to industry
b) to agriculture, procurement and processing
c) to trade and commercial operations
d) to construction
e) to mortgage
f) to individuals
g) other financing
3. Total
4. Investments in securities and/or capital
5. Other property of the client accepted in repayment of provided financing
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

position: ______ surname: ______ signature: ______

______ Periodic regulatory name of bank banking report as of "_" _______ 20

7.G. Classification of assets and off-balance-sheet liabilities by risk degree by the bank within the "Islamic window" (in foreign currency)

(thousands of soms)

Name of item	Total	Overdue	Total restructured	Standard assets	Satisfactory assets	Assets under supervision	"General" reserves	Substandard	Doubtful	Potential	"Special" reserves
1	2	3	4	5	6	7	8	9	10	11	12
1. Financing and other operations with financial and credit institutions:
a) financing, REPO operations and short-term operations with banks and financial and credit institutions
b) correspondent accounts in other banks
c) accounts in other banks
2. Financing provided to other clients:
a) to industry
b) to agriculture, procurement and processing
c) to trade and commercial operations
d) to construction
e) to mortgage
f) to individuals
g) other financing
3. Total
4. Investments in securities and/or capital
5. Other property of the client accepted in repayment of provided financing
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

position: ______ surname: ______ signature: ______";

Section 8 "Changes in the RPPU" shall be supplemented with subsections D, E, F, and G as follows:

"______ Periodic regulatory

name of bank banking report

as of

"_" _______ 20

8.D. Information on assets and off-balance-sheet liabilities of the bank written off at the expense of the RPPU and returned (previously written off) within the framework of the "Islamic window"

(thousand soms)

Article	Write-off - A	Return - B	"Net" write-off (col. A minus col. B)
	Total	Incl. in other currencies	Total	Incl. in other currencies	Total	Incl. in other currencies
1	2	3	4	5	6	7
1. Financing provided to financial and credit institutions:
a) financing, REPO transactions and short-term operations with banks and financial and credit institutions
b) correspondent accounts in other banks
c) accounts in other banks
2. Financing provided to other clients:
a) to industry
b) to agriculture, procurement and processing
c) to trade and commercial operations
d) to construction
e) to mortgage
f) to individuals
g) other financing
3. Total
4. Investments in securities and/or capital
5. Other property of the client accepted in repayment of provided financing
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
Reference: total amount of written-off financing recorded in off-system accounting

position: ______ surname: ______ signature: ______

______ Periodic regulatory

name of bank banking report

as of

"_" _______ 20

8.E. Changes in the RPPU for financing provided by the bank within the framework of the "Islamic window", except for financing provided to banks

(thousand soms)

Article	Amount
1	2
1. RPPU balance at the beginning of the year, total
a) "special" reserves
b) "general" reserves
2. (plus) Returned assets (section 8 A, column B-4)
3. (minus) Written-off assets (section 8 A, column A-2)
4. Contributions to the RPPU from the beginning of the year
5. Adjustments
6. RPPU balance at the end of the reporting period, total
a) "special" reserves
b) "general" reserves

8.F. Changes in the RPPU for assets of the bank within the framework of the "Islamic window" other than financing

(thousand soms)

Article	Amount
1	2
1. RPPU balance at the beginning of the year, total
a) "special" reserves
b) "general" reserves
2. (plus) Returned assets (section 8 A, column B-4)
3. (minus) Written-off assets (section 8 A, column A-2)
4. Contributions to the RPPU from the beginning of the year
5. Adjustments
6. RPPU balance at the end of the reporting period, total
a) "special" reserves
b) "general" reserves

8.G. Changes in the RPPU for financing provided by the bank within the framework of the "Islamic window" to banks and other financial and credit institutions

(thousand soms)

Article	Amount
1	2
1. RPPU balance at the beginning of the year, total
a) "special" reserves
b) "general" reserves
2. (plus) Returned assets (section 8 A, column B-4)
3. (minus) Written-off assets (section 8 A, column A-2)
4. Contributions to the RPPU from the beginning of the year
5. Adjustments
6. RPPU balance at the end of the reporting period, total
a) "special" reserves
b) "general" reserves

position: ______ surname: ______ signature: ______";

Section 12 "Analysis of sensitivity of assets and liabilities of the bank to changes in interest rates and by their maturity" shall be supplemented with subsections C and D as follows:

"______ Periodic regulatory

name of bank banking report

as of

"_" _______ 20

12.C. Analysis of sensitivity of assets and liabilities of the bank within the framework of the "Islamic window" to changes in market rates of return

(thousand soms)

Article	Days to maturity / Possibility of revaluation	Total
	Non-	1-30	31-90	91-180	181-	from 1	more
	immediate	days	days	days	365	to 3	than 3
					days	years	years
1	2	3	4	5	6	7	8	9
ASSETS
1. Correspondent account and other accounts in the National Bank
including in foreign currency
2. Correspondent accounts in other banks
including in foreign currency
3. Accounts in other banks
including in foreign currency
4. Securities of the bank
including in foreign currency
5. Short-term placements in banks and other financial and credit institutions
including in foreign currency
6. Securities purchased under REPO agreements
including in foreign currency
7. Financing provided to financial and credit institutions
including in foreign currency
8. Financing provided to other clients
including in foreign currency
9. Other assets sensitive to changes in market rates of return
including in foreign currency
10. Total assets sensitive to changes in market rates of return
including in foreign currency

position: ______ surname: ______ signature: ______

______ Periodic regulatory

name of bank banking report

as of

"_" _______ 20

(thousand soms)

1	2	3	4	5	6	7	8	9
LIABILITIES
11. Funds in demand accounts of legal entities
including in foreign currency
12. Funds in accounts of individuals
including in foreign currency
13. Funds in time accounts of legal entities
including in foreign currency
14. Correspondent accounts
including in foreign currency
15. Funds in accounts of banks
including in foreign currency
16. Short-term placements received from banks and

│financial-credit │ │ │ │ │ │ │ │ │

│institutions │ │ │ │ │ │ │ │ │

├──────────────────────────┼────┼────┼─────┼──────┼────┼────┼───┼─────┤

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│17. Securities │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│18. Securities, │ │ │ │ │ │ │ │ │

│sold under │ │ │ │ │ │ │ │ │

│REPO agreements │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│19. Financing │ │ │ │ │ │ │ │ │

│received: │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│a) from banks │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│b) from other │ │ │ │ │ │ │ │ │

│financial-credit │ │ │ │ │ │ │ │ │

│institutions, including │ │ │ │ │ │ │ │ │

│international │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│20. Other liabilities │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│21. Total liabilities │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

└──────────────────────────┴────┴────┴─────┴──────┴────┴────┴───┴─────┘

┌──────────────────────────┬────┬────┬─────┬──────┬────┬────┬───┬─────┐

│22. Gap │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│23. Cumulative gap │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

position: ______ surname: ______ signature: ______

______ Periodic regulatory

name of bank banking report

as of

"_" _______ 20

12.G. Maturity of bank assets/liabilities within the "Islamic window"

(thousand soms)

┌──────────────────────────┬────────────────────────────────────┬─────┐

│ Item │ Days to maturity │Total│

│ ├────┬────┬─────┬──────┬────┬────┬───┤ │

│ │De- │1-30│31-90│91-180│181-│from 1│more│ │

│ │man-│days│days │ days │365 │to 3│than│ │

│ │ded │ │ │ │days│years │ 3 │ │

│ │ │ │ │ │ │ │years│ │

│ 1 │ 2 │ 3 │ 4 │ 5 │ 6 │ 7 │ 8 │ 9 │

│ ASSETS │ │ │ │ │ │ │ │ │

│1. Correspondent account │ │ │ │ │ │ │ │ │

│and other accounts in │ │ │ │ │ │ │ │ │

│the National Bank │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│2. Correspondent accounts│ │ │ │ │ │ │ │ │

│in other banks │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│3. Accounts in other banks │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│4. Bank securities │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│5. Short-term │ │ │ │ │ │ │ │ │

│placements in banks and │ │ │ │ │ │ │ │ │

│other financial-credit│ │ │ │ │ │ │ │ │

│institutions │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│6. Securities, │ │ │ │ │ │ │ │ │

│purchased under │ │ │ │ │ │ │ │ │

│REPO agreements │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│7. Financing, │ │ │ │ │ │ │ │ │

│provided │ │ │ │ │ │ │ │ │

│to financial-credit │ │ │ │ │ │ │ │ │

│institutions │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│8. Financing, │ │ │ │ │ │ │ │ │

│provided to other │ │ │ │ │ │ │ │ │

│clients │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│9. Other assets │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│10. Total assets │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

position: ______ surname: ______ signature: ______

______ Periodic regulatory

name of bank banking report

as of

"_" _______ 20

(thousand soms)

│ 1 │ 2 │ 3 │ 4 │ 5 │ 6 │ 7 │ 8 │ 9 │

│ LIABILITIES │ │ │ │ │ │ │ │ │

│11. Cash on │ │ │ │ │ │ │ │ │

│demand accounts │ │ │ │ │ │ │ │ │

│of legal entities │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│12. Cash on │ │ │ │ │ │ │ │ │

│accounts of individuals │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│13. Cash on │ │ │ │ │ │ │ │ │

│time accounts of legal│ │ │ │ │ │ │ │ │

│entities │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│14. Correspondent │ │ │ │ │ │ │ │ │

│accounts │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│15. Cash on │ │ │ │ │ │ │ │ │

│accounts of banks │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│16. Short-term │ │ │ │ │ │ │ │ │

│placements received from │ │ │ │ │ │ │ │ │

│banks and │ │ │ │ │ │ │ │ │

│financial-credit │ │ │ │ │ │ │ │ │

│institutions │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│17. Securities │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│18. Securities, │ │ │ │ │ │ │ │ │

│sold under │ │ │ │ │ │ │ │ │

│REPO agreements │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│19. Financing │ │ │ │ │ │ │ │ │

│received: │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│a) from banks │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│b) from other │ │ │ │ │ │ │ │ │

│financial-credit │ │ │ │ │ │ │ │ │

│institutions, including │ │ │ │ │ │ │ │ │

│international │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│20. Other liabilities │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│21. Total liabilities │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│22. Gap │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

│23. Cumulative gap │ │ │ │ │ │ │ │ │

│including in foreign │ │ │ │ │ │ │ │ │

│currency │ │ │ │ │ │ │ │ │

position: ______ surname: ______ signature: ______";

In subsection 15.4 "Credits and Leases (continued)/Other Assets"

of section 15 "Calculation of Bank Capital" make the following changes:

a) restate article 440 as follows:

┌─────┬───────────────────────────────┬──────────┬─────────┬──────────┐

│440 │TOTAL balance-sheet assets │ 0 │ │ 0 │

│ │(sum of art. 10-430 of Sections │ │ │ │

│ │15.1-15.4, art. 10-440 of Sections │ │ │ │

│ │15.A-15.B) │ │ │ │

└─────┴───────────────────────────────┴──────────┴─────────┴──────────┘

b) after article 490 supplement with articles 490.1 and 490.2 as follows:

│490.1│ │ 0 │ 150% │ 0 │

├─────┼───────────────────────────────┼──────────┼─────────┼──────────┤

│490.2│Total for category 6 │ 0 │ 400% │ 0 │

Restate article 600 of Section 15.5 "Off-balance-sheet liabilities" as follows:

│600 │TOTAL off-balance-sheet liabilities│ 0 │ │ 0 │

│ │(sum of art. 510-590 of Section │ │ │ │

│ │15.5, art. 450-530 of Section 15.G)│ │ │ │

Subsection 15.7 "Capital and capital adequacy ratios" of section 15 "Calculation of Bank Capital" after article 840 supplement with articles 840.1 and 840.2 as follows:

│840.1│Profit equalization reserve │ 0 │ │ 0 │

│840.2│Reserve to cover risks on │ 0 │ │ 0 │

│ │investments │ │ │ │

Supplement section 15 "Calculation of Bank Capital" with subsections A, B, C and D as follows:

"Periodic regulatory

banking report

as of

"_" _______ 20

15.A. Bank assets within the "Islamic window"

(thousand soms)

┌─────┬──────────────────────────────────┬───────┬─────────┬──────────┐

│ № │ Items │ On │Credit│Weighted│

│ │ │balance│ risk, % │ value │

├─────┼──────────────────────────────────┼───────┼─────────┼──────────┤

│10 │Banknotes and coins │ 0 │ │ 0 │

│10.1 │ │ │ 0% │ │

│10.2 │ │ │ 10% │ 0 │

│10.3 │ │ │ 20% │ 0 │

│10.4 │ │ │ 50% │ 0 │

│10.5 │ │ │ 100% │ 0 │

│20 │Cash assets in settlements │ 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 │ │ 0% │ │

│ │the National Bank │ │ │ │

│40 │Correspondent accounts in │ 0 │ │ 0 │

│ │commercial banks of the Kyrgyz │ │ │ │

│ │Republic │ │ │ │

│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	0		0
50.1			0%
50.2			10%	0
50.3			20%	0
50.4			50%	0
50.5			100%	0
50.6			150%	0
60	Correspondent accounts in foreign banks, except CIS countries	0		0
60.1			0%
60.2			10%	0
60.3			20%	0
60.4			50%	0
60.5			100%	0
60.6			150%	0
70	Gold and other precious metals	0		0
70.1			0%
70.2			10%	0
70.3			20%	0
70.4			50%	0
70.5			100%	0
80	Cash on accounts in commercial banks of the Kyrgyz Republic	0		0
80.1			0%
80.2			10%	0
80.3			20%	0
80.4			50%	0
80.5			100%	0
90	Cash on accounts in banks and financial organizations of CIS countries	0		0
90.1			0%
90.2			10%	0
90.3			20%	0
90.4			50%	0
90.5			100%	0
90.6			150%	0
100	Cash on accounts in foreign banks and financial organizations, except CIS countries	0		0
100.1			0%
100.2			10%	0
100.3			20%	0
100.4			50%	0
100.5			100%	0
100.6			150%	0
110	Short-term interbank placements up to 7 days	0		0
110.1			0%
110.2			10%	0
110.3			20%	0
110.4			50%	0
110.5			100%	0
110.6			150%	0
120	REPO transactions	0		0
120.1			0%
120.2			10%	0
120.3			20%	0
120.4			50%	0
120.5			100%	0
120.6			150%	0

position: ______ surname: ______ signature: ______

Periodic regulatory bank report as of
"_" _______ 20

15.B. Bank's securities portfolio within the "Islamic window" (thousand soms)

No.	Items	Balance	Credit risk, %	Weighted value
130	Securities issued by the Government of the Kyrgyz Republic and/or the National Bank	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	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	0		0
150.1			0%
150.2			10%	0
150.3			20%	0
150.4			50%	0
150.5			100%	0
150.6			150%	0
160	Securities issued by foreign Governments of countries other than CIS countries	0		0
160.1			0%
160.2			10%	0
160.3			20%	0
160.4			50%	0
160.5			100%	0
160.6			150%	0
170	Debt securities of Kyrgyz companies	0		0
170.1			0%
170.2			10%	0
170.3			20%	0
170.4			50%	0
170.5			100%	0
170.6			150%	0
180	Debt securities of companies of CIS countries	0		0
180.1			0%
180.2			10%	0
180.3			20%	0
180.4			50%	0
180.5			100%	0
180.6			150%	0
190	Debt securities of foreign companies, except CIS countries	0		0
190.1			0%
190.2			10%	0
190.3			20%	0
190.4			50%	0
190.5			100%	0
190.6			150%	0
200	Equity securities of Kyrgyz companies	0		0
200.1	Equity securities of banks and financial institutions of the Kyrgyz Republic (less than 20%)		Deduction from capital
200.2	Remaining part of equity securities		0%
200.3	Remaining part of equity securities		10%	0
200.4	Remaining part of equity securities		20%	0
200.5	Remaining part of equity securities		50%	0
200.6	Remaining part of equity securities		100%	0
210	Equity securities of companies of CIS countries	0		0
210.1	Equity securities of banks and financial institutions of CIS countries (less than 20%)		Deduction from capital
210.2	Remaining part of equity securities		0%
210.3	Remaining part of equity securities		10%	0
210.4	Remaining part of equity securities		20%	0
210.5	Remaining part of equity securities		50%	0
210.6	Remaining part of equity securities		100%	0
210.7	Remaining part of equity securities		150%	0
220	Equity securities of companies of the Kyrgyz Republic and CIS countries not subject to amortization	0		0
220.1	Equity securities of banks and financial institutions of the Kyrgyz Republic and CIS countries not subject to amortization (less than 20%)		Deduction from capital
220.2	Remaining part of equity securities		0%
220.3	Remaining part of equity securities		10%	0
220.4	Remaining part of equity securities		20%	0
220.5	Remaining part of equity securities		50%	0
220.6	Remaining part of equity securities		100%	0
220.7	Remaining part of equity securities		150%	0
230	Equity securities of foreign companies, except CIS countries	0		0
230.1	Equity securities of foreign banks and financial institutions, except CIS countries (less than 20%)		Deduction from capital
230.2	Remaining part of equity securities		0%
230.3	Remaining part of equity securities		10%	0
230.4	Remaining part of equity securities		20%	0

No.	Items	Credit risk, %
230.5	Remaining part of capital securities	50%
230.6	Remaining part of capital securities	100%
230.7	Remaining part of capital securities	150%

position: ______ surname: ______ signature: ______

Periodic regulatory banking report as of "_" _______ 20

15.V. Financing

(thousand soms)

No.	Items	Balance sheet	Credit risk, %	Weighted value
240	Financing provided 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
250	Financing provided 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
260	Financing provided 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
270	Financing provided 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
280	Financing provided 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
290	Financing provided 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
300	Financing provided to the public sector for housing financing		100%	0
310	Financing provided to the non-public sector for housing financing		100%	0
320	Financing provided to individuals for housing purchase	0		0
320.1			50%	0
320.2			100%	0

position: ______ surname: ______ signature: ______

Periodic regulatory banking report as of "_" _______ 20

15.V. Financing (continued)/other assets

(thousand soms)

No.	Items	Balance sheet	Credit risk, %	Weighted value
330	Financing provided for construction 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
340	Financing provided for construction 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
350	Financing provided for construction to individuals	0		0
350.1			0%
350.2			10%	0
350.3			20%	0
350.4			50%	0
350.5			100%	0
360	Financing provided under an Ijara contract	0		0
360.1			0%
360.2			10%	0
360.3			20%	0
360.4			50%	0
360.5			100%	0
370	Financing provided under Musharaka, Mudaraba contracts to a private commercial enterprise for the purpose of carrying out entrepreneurial activity other than trade operations with foreign currency, shares and/or goods		400%	0
380.0	Fixed assets		100%	0
390.0	Other property of the bank		100%	0
430	Accrued income receivable	0		0
430.1			0%	0
430.2			10%	0
430.3			20%	0
430.4			50%	0
430.5			100%	0
430.6			150%	0
430.7			400%	0
440	Other assets	0		0
440.1	Intangible assets		Deduction from capital
440.2	Remaining part of other assets		100%	0

position: ______ surname: ______ signature: ______

Periodic regulatory banking report as of "_" _______ 20

15.G. Off-balance-sheet liabilities of the bank within the "Islamic window"

(thousand soms)

No.	Items	Balance sheet	Credit conversion factor, %	Credit risk, %	Weighted value
450	Liabilities to provide an asset	0			0
450.1			100%	0%
450.2			100%	10%	0
450.3			100%	20%	0
450.4			100%	50%	0
450.5			100%	100%	0
450.6			100%	150%	0
450.7			100%	400%	0
460	General guarantees on assets, standby letters of credit and acceptance guarantees	0			0
460.1			100%	0%
460.2			100%	10%	0
460.3			100%	20%	0
460.4			100%	50%	0
460.5			100%	100%	0
460.6			100%	150%	0
460.7			100%	400%	0
470	Liabilities related to specific transactions	0			0
470.1			50%	0%
470.2			50%	10%	0
470.3			50%	20%	0
470.4			50%	50%	0
470.5			50%	100%	0
470.6			50%	150%	0
470.7			50%	400%	0
480	Liabilities related to trade transactions	0			0
480.1			50%	0%
480.2			50%	10%	0
480.3			50%	20%	0
480.4			50%	50%	0
480.5			50%	100%	0
480.6			50%	150%	0
480.7			50%	400%	0
490	Sale and repurchase agreements	0			0
490.1			100%	0%
490.2			100%	10%	0
490.3			100%	20%	0
490.4			100%	50%	0
490.5			100%	100%	0
490.6			100%	150%	0
490.7			100%	400%	0
500	Letter of credit based on a Murabaha contract, where the collateral is an insured pledge	0			0
500.1			20%	0%
500.2			20%	10%	0
500.3			20%	20%	0
500.4			20%	50%	0

│500.5│ │ │ 20% │ 100% │ 0 │

├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤

│500.6│ │ │ 20% │ 150% │ 0 │

│510 │Liabilities that the bank │ 0 │ 0% │ │ 0 │ │ │may unconditionally │ │ │ │ │ │ │cancel at any time without│ │ │ │ │ │ │prior notice or for which │ │ │ │ │ │ │the right of automatic │ │ │ │ │ │ │cancellation is provided │ │ │ │ │ │ │in the event of │ │ │ │ │ │ │deterioration of the │ │ │ │ │ │ │borrower's financial │ │ │ │ │ │ │condition │ │ │ │ │

└─────┴──────────────────────────┴───────┴──────────┴──────┴──────────┘

position: ______ surname: ______ signature: ______

Periodic regulatory

banking report

as of

"_" _______ 20

15.G. Off-balance-sheet liabilities of the bank within the "Islamic window" (continued)

(thousand soms)

┌─────┬──────────────────────────┬───────┬──────────┬──────┬──────────┐ │ № │ Items │ Per │ Credit │Credit│ Weighted │ │ │ │balance│conversion│ risk,│ value │ │ │ │ sheet │ factor, %│ % │ │ ├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤ │520 │Currency operations │ 0 │ │ │ 0 │ ├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤ │520.1│less than 1 year │ 0 │ │ │ 0 │ ├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤ │ │ │ │ 2% │ 20% │ 0 │ ├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤ │ │ │ │ 2% │ 100% │ 0 │ ├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤ │520.2│from 1 year to 2 years │ 0 │ │ │ 0 │ ├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤ │ │ │ │ 5% │ 20% │ 0 │ ├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤ │ │ │ │ 5% │ 100% │ 0 │ ├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤ │520.3│for each subsequent year │ 0 │ │ │ 0 │ ├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤ │ │ │ │ │ 20% │ 0 │ ├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤ │ │ │ │ │ 100% │ 0 │ ├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤ │530 │Other off-balance-sheet │ 0 │ │ │ 0 │ │ │liabilities │ │ │ │ │ ├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤ │530.1│ │ │ │ │ 0 │ ├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤ │530.2│ │ │ │ │ 0 │ ├─────┼──────────────────────────┼───────┼──────────┼──────┼──────────┤ │530.3│ │ │ │ │ 0 │ └─────┴──────────────────────────┴───────┴──────────┴──────┴──────────┘

position: ______ surname: ______ signature: ______".

II. To introduce into the Instruction "On determining capital adequacy standards for banks carrying out operations in accordance with Islamic principles of banking and financing", approved by resolution of the Board of the National Bank of the Kyrgyz Republic of December 28, 2009 No. 51/4 the following amendments and additions:

In paragraph 35 of Chapter 7 "Procedure for completing and submitting reports on compliance with capital adequacy standards for a bank having an "Islamic window":

in the second paragraph, the words "line 430.2 "The remaining part of other assets" of section 15" shall be replaced by the words "sections 15.A-15.V";
in the third paragraph, the words "line 590 "Other off-balance-sheet liabilities" of section 15" shall be replaced by the words "section 15.G".

To supplement the Instruction with Chapter 9 as follows:

"9. Procedure for completing reports on compliance with capital adequacy standards

Reports on compliance with capital adequacy standards shall be compiled on the basis of the bank's accounting balance sheet in accordance with the Chart of Accounts for Islamic banks and financial credit institutions licensed by the National Bank.
Items of the reports are divided into aggregated and detailed (for example, aggregated item 20 is divided into two detailed items 20.1 and 20.2). In the detailed items, the values of balance-sheet assets (off-balance-sheet liabilities) are indicated, depending on their belonging to one or another credit risk category. The values indicated in the aggregated items are the sums of the values in the detailed items.
The names of most items of the reports correspond to the names of individual accounts or groups of accounts of the Chart of Accounts for Islamic banks and financial credit institutions licensed by the National Bank. However, the completion of individual items has certain peculiarities. Thus, in each item of the part "Securities portfolio" (items 130-230), the total balance-sheet value of the corresponding type of securities is indicated, regardless of their classification. For example, in item 130 "Securities issued by the Government of the Kyrgyz Republic and/or the National Bank", the sum of the balance-sheet value of securities issued by the Government of the Kyrgyz Republic and/or the National Bank in accordance with Islamic principles of banking and financing, classified both as securities held to maturity, and as trading securities, and as securities available for sale, is indicated.

In each item of the part "Financing" (items 240-370), the amount of indebtedness for the corresponding type of financing in accordance with Islamic principles of banking and financing, less discount, is indicated.".

AMENDMENTS AND ADDITIONS to certain regulatory legal acts of the National Bank of the Kyrgyz Republic

Lineage: No known changes

Timeline

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