NATIONAL BANK OF THE KYRGYZ REPUBLIC

October 28, 1996

Instruction for filling of the periodic regulating bank statement with commercial banks of the Kyrgyz Republic

1. General provisions

1.1. This instruction determines single form of the periodic regulating bank reporting (further "report"), obligatory for all commercial banks registered in the territory of the Kyrgyz Republic and the procedure for its filling is explained.

1.2. The report form is brought closer to fundamental standards of the international accounting in commercial banks.

1.3. The report is constituted on the basis of the existing financial accounting and is not the basis for calculations with the budget for taxes.

1.4. The report does not replace the existing forms of statistical and other reporting, and it is represented along with the operating forms before their cancellation.

2. Purposes and tasks

2.1. The main task of the report - reflection of reliable and clear picture of transactions and financial condition of commercial bank according to international accounting standards in order that the reporting was useful to the greatest number of users.

2.2. The purposes of the report are:

a) financial analysis of bank in case of accomplishment of the Kyrgyz Republic of functions by National Bank on implementation of supervision of activities of commercial banks;

b) the analysis of activities of bank for acceptance by heads of bank of management decisions on ensuring liquidity, solvency and profitability;

c) support of trust to bank, thanks to clarity and clearness of actions of bank for the existing and potential depositors and investors.

3. Accounting principles and reporting

3.1. Accounting principles and the reporting are consequence of the main task of this report. These principles are stated in Provision NBKR "About Accounting Standards and the Financial Reporting for Commercial Banks".

4. Content and frequency of submission of the regulating report

4.1. The report submitted by commercial bank shall contain:

- the information about members of council and Bank boards (frequency of representation - annual and in case of changes);

- information on executive officials of bank (annual and in case of changes);

- basic information about bank (annual and in case of changes);

- Section I. "Balance statement" (monthly);

- Section II. "Profit and loss statement" (monthly);

- Section III. And. "The off-balance sheet according to obligations of bank" (monthly);

- Section III. B. "The off-balance sheet according to obligations of other banks" (monthly);

- Section IV. "Securities portfolio" (monthly);

- Section V. "Other assets and liabilities" (monthly);

- Section VI. And. "Changes in capital structure" (monthly);

- Section VI. B. "Help data on shares and other securities of bank" (monthly);

- Section VII. "Calculation of adequacy of the capital" (monthly);

- Section VIII. "Section on terms" (quarterly);

- Section IX. "Analysis of overdue loans" (monthly);

- Section X. "Classification of assets by risk degree" (quarterly);

- Section XI. "Data about written off at the expense of RPPU and returned (earlier written off credits and lizinga)" (quarterly);

- Section XII. "Changes in reserve on covering of potential credit, leasing losses and losses" (quarterly);

- Section XIII. "Data on transactions with the affiliated companies" (quarterly);

- Section XIV. "Data on transactions with insiders of bank" (quarterly);

- Section XV. "Concentration of the credits of 10 largest borrowers, including the affiliated companies" (quarterly);

- Section XVI. "Concentration of sources of financing" (quarterly);

- Section XVII. "Analysis of assets and liabilities by sectors of economy" (quarterly);

- Section XVIII. "Information on the applied interest rates" (monthly);

- Section XIX. "Other data and, if necessary, explanatory note (quarterly).

5. Procedure and terms of submission of the regulating report

5.1. In each commercial bank there shall be nominated person who is responsible for completeness of content, terms of representation and correctness of filling of the report. Also this person bears responsibility for communication with Management of banking supervision on all questions concerning the report.

5.2. The report is submitted to couriers in two printed copies, one of which shall be strung together, and also on system of electronic communication. The bank bears responsibility according to the Law of the Kyrgyz Republic for untimely and/or incorrect provision of information "About National Bank of the Kyrgyz Republic".

5.3. The report is submitted within 14 calendar days from the date of the end of the accounting period if other term is not specified in the corresponding form of the reporting.

5.4. The report shall be submitted in sealed envelope with the title page "Periodic regulating bank statement".

5.5. The annual statement shall contain annual, quarter, monthly, weekly and daily forms of otchetnost, the quarterly statement - quarter, monthly, weekly and daily, monthly - monthly, weekly and daily, weekly - weekly and daily, daily - daily forms of otchetnost. In case of changes in annual forms of otchetnost, these changes are represented together with monthly, weekly or daily reports.

5.6. By National Bank of the Kyrgyz Republic additional details to the annual statement can be requested.

6. Periodic regulating bank statement

"Title page"

6.1. On the title page it is specified:

- date and reference number of registration;

- date as of which the report is prepared (for example, the report is constituted for January as of January 31);

- end date of creation of the report;

- frequency - "monthly", "quarter", "annual" and "adjustment". "Adjustment" is allowed if there are errors of technical nature, in this case only those forms of otchetnost to whom changes are made are represented, at the same time changes are marked with marker;

- the type of the booked audit or check - is specified one and two of the next lines:

a) "internal check" - if is performed by internal audit or auditors;

b) "audit without the conclusion" - if audit which does not make recommendations, the work plan in the long term is booked, and it is limited to issue of the conclusion about correctness of conducting banking activities and financial accounting;

c) "audit with issue of the conclusion" - if audit which except check of correctness of conducting banking activities and financial accounting, makes to bank recommendations and the actions plan for improvement and/or enhancement of its activities is booked;

- the name of the reporting bank which is specified capital printing letters;

- surname of the responsible and authorized person of bank which bears responsibility for safety and timeliness of delivery of the report.

6.2. The title page is not submitted in weekly and daily reports.

6.3. The periodic report shall be surely checked. Correctness of reflection of condition of bank, and also the number of pages of appendices, shall be certified by signatures. The report makes sure the Chairman of the board of bank, one of members of council of bank or Audit committee of shareholders, the Chairman of the board, the Chief accountant, one of board members, the Chief auditor or the Chief audit executive.

In case of difficulties on filling of the title page it is necessary to address by phone the inspector of Management of banking supervision who supervises bank.

6.4. The staff of general department of National Bank of the Kyrgyz Republic in case of receipt of the report shall register the report in the entering document flow register, deliver registration date on the title page and undersign. This packet then is transferred To the control banking supervision.

6.5. The inspector supervising bank shall deliver receipt date for consideration on the title page and undersign in assurance of receipt of documents. Then it shall open packet and make sure of compliance of appendices to the report to their quantity specified on the title page, and availability of signatures of two responsible persons from above-stated which certify correctness of creation of appendices on each page.

The inspector checks correctness of creation of the report and the analysis of the represented data for the purpose of assessment of financial condition of bank. Upon termination of check completion of check which is confirmed by the signature of the inspector performing and the analysis is dated.

"Council of the bank" and "Bank board"

6.6. Forms of the reporting on members of council and Bank boards are represented once a year or in case of changes. The information about members of council of bank shall contain the following information:

- Surname and name;

- Place of employment;

- Position;

- Number of office number;

- Specimen signatures.

Information about board members of bank shall contain the following information:

- Surname and name;

- Position;

- Number of office number;

- Specimen signatures.

"Information on executive officials of bank"

6.7. This report form contains the information about executive officials of bank. The right of determination of officials remains behind Board or Council of the bank.

"Basic information on bank"

6.8. The basic information on bank contains the following data:

- "The name of the reporting organization" - the complete official bank name.

- "The name for the international transactions if it another" - is specified full name of bank under which the bank performs the international operations.

- "Address":

"a) the city" - the name of the city where there is head bank;

"b) the street, house number" - the name of the street and house number;

"c) the postal index" - index of postal department;

"d) mailbox" - the room of post office box in postal department;

- "Officially the announced communication":

"a) phone" - official phone number of bank;

"b) the fax" - official number of the fax of bank;

"c) telex" - official number of telex of bank;

"d) e-mail" - official number of e-mail;

- "The name of the auditing firm checking bank" - the name of the auditing firm checking bank and according to which conclusions reports of bank are constituted;

- "The amount of the authorized capital" - condition of the authorized capital of bank:

a) "announced" - the amount of the announced authorized capital of bank;

b) "actually brought" - the amount of actually brought authorized capital of bank;

- "It is paid as of December 31" - the table where nominals of the sold shares (simple and exclusive), their quantity and total cost at each nominal, and also the amount of all shares and their total cost are specified is filled in.

Section I. "Balance statement"

6.9. In the balance statement of commercial bank all relations with National Bank of the Kyrgyz Republic, other banks, partners in the market, borrowers, and also depositors and creditors shall be reflected to give fair and correct idea of their interdependence.

6.10. The balance statement consists of three columns:

- the first - balance sheet items;

- the second - all the amount on balance in som;

- third - from the second column including - the amount of means in foreign currency expressed in somovy equivalent on accounting rate of NBKR on reporting date.

6.11. Balance sheet items are filled in taking into account the stated below offers on configuration of the existing accounting accounts. If the logic and economic essence of the transactions considered on separate accounts requires their other configuration, the commercial bank shall follow the principle of priority of content over form (with reasons for the actions in the explanatory note). It means if logically it is necessary to add or exclude any accounts in individual clauses, it is necessary to make it and to give the corresponding explanations.

A. Assets:

Article 1. "Cash (banknotes and coins, including cash in transit), all" - banknotes and coins of cash desk, and also cash in transit:

a) in national currency;

b) in currency of the CIS countries;

c) in currency of other countries (except the CIS countries).

Article 2. "Money in calculations (debit line items in the course of collection)" - the means which are in calculations which the bank shall receive and which shall be paid by other banks immediately in case of receipt of the accepted payment orders, (the amounts expecting confirmation, etc.). In this Article active balances of the corresponding balance sheet accounts are specified, and passive balances are specified in the Section I.B "Liabilities", in the article 10 "Other Liabilities" and in the Section V.B, in the article 4 "Credit Line Items during Transfer".

Article 3. "Money on correspondent account in NBKR" balance on correspondent account in National Bank of the Kyrgyz Republic. If the balance passive, then the amount is specified in the Section I.B "Liabilities", in the article 2 "Debt to NBKR", Item of) "Overdraft".

Article 4. "Accounts "nostro" (correspondent accounts in other banks and organizations), all" - correspondent accounts in other banks and organizations (if balance of these accounts passive, i.e. emergence of the overdraft, then they be specified in the Section I.B "Liabilities", in the article 5 "Credits of Banks More than 7 Days")

a) "The Kyrgyz Republic" - money on correspondent accounts in other banks of the Kyrgyz Republic, including subsidiary banks and branches of foreign banks, irrespective of pattern of ownership (the corresponding balance sheet accounts are balanced everyone);

b) "CIS countries" - money on correspondent accounts in banks of the states of the CIS, including foreign banks and branches of the Kyrgyz banks (irrespective of pattern of ownership) incorporated in these countries;

c) "foreign states, except the CIS countries" - money on correspondent accounts in banks of foreign states, except the states of the CIS, including foreign banks and branches of the Kyrgyz banks (irrespective of pattern of ownership) incorporated in these countries.

Article 5. "Tools of the short-term interbank market (the credits for up to 7 days), all" - short-term, up to 7 days, the interbank credits granted to other banks:

a) "secure" - the credits issued to other banks with for up to 7 days and provided with pledge: treasurer bills of exchange, freely convertible currency and other highly liquid assets, including the credits according to repo transactions;

b) "unsecured" - the credits issued to other banks with for up to 7 days and unsecured highly liquid pledge.

Article 6. "Deposits in financial institutions, including banks (except correspondent accounts), all" - the deposits enclosed in banks and financial institutions; financial institutions, except banks, are the savings companies, credit partnerships and other legal entities having licenses for acceptance of deposits:

a) "The Kyrgyz Republic" - in financial institutions (including banks) the Kyrgyz Republic, including subsidiary banks and branches of foreign banks, irrespective of pattern of ownership;

b) "CIS countries" - in the CIS countries, including foreign banks and branches of the Kyrgyz banks (irrespective of pattern of ownership) incorporated in these countries;

c) "foreign states, except the CIS countries" - in foreign states, except the CIS countries, including foreign banks and branches of the Kyrgyz banks (irrespective of pattern of ownership) incorporated in these countries.

Article 7. "The securities considered as investments" - the securities purchased by bank with intention of long-term investments. Purchase of similar papers shall be proved by domestic policy of bank, and in case of bond purchase and debt obligations shall keep bank them before date of their repayment. If the bank acquires shares, then 1 year and more shall keep bank them. The detailed procedure for filling of this Article is considered in the Section IV "Securities portfolio".

Sale by bank of the securities acquired for the purpose of investments to the term of their repayment (or till 1 year) is allowed in emergency cases (for example if the company in which the bank invested is close to bankruptcy if at bank liquidity, etc. decreased). In cases when implementation by bank of these securities was not caused by similar circumstances, NBKR has the right to demand from bank to transfer the amount of this Article of the article 8 "The Securities Intended for Trade". At the same time unrealized losses immediately are recognized as losses the profit and loss statement.

Article 8. "The securities intended for trade". In this Article securities in cases are reflected if the bank has the license for the securities trading and:

a) regularly trades securities;

b) buys and specially holds them for sale in the near future or for the purpose of profit earning in case of the change in price in the market;

c) other similar cases.

The detailed procedure for filling of this Article is considered in the Section IV "Securities portfolio".

Article 9. "The credits to financial institutions (except tools of the short-term interbank market), including banks, all" - the loans granted to other banks and financial institutions (including overdrafts) except for the credits to banks, for up to 7 days reflected in the article 5 "Tools of the Short-term Interbank Market (the Credits for up to 7 Days), All":

a) "The Kyrgyz Republic" - the loans granted to other banks (for the term of over 7 days) and to financial institutions (irrespective of term) in the Kyrgyz Republic;

b) "CIS countries" - the loans granted to other banks of the CIS countries (for the term of over 7 days) and to financial institutions of the CIS countries (irrespective of term);

c) "foreign states, except the CIS countries" - the loans granted to other foreign banks except the CIS (for the term of over 7 days) and to financial institutions in foreign states, except the CIS countries, (irrespective of term).

Article 9.1." (minus) Special reserves on possible losses from the credits to financial institutions, including banks" - the reserve amount on possible losses from the classified credits (substandard, doubtful and unprofitable) provided to other banks and financial institutions.

Article 9.2. The "net" amount of the credits to financial institutions, including banks" - the size of total amount of the credits to financial institutions, including banks less special reserves on possible losses from such credits (article 9 minus article 9. 1).

Article 10. "The credits and leasing to clients, including overdrafts, all" - the loans granted to the non-financial organizations and physical persons including overdrafts and overdue loan debts:

a) "public sector (50% + 1 share or voice and more) (except the credits for construction and purchase of the real estate), all" the loans granted to the state organizations and the companies in which the state ownership ratio constitutes more than 50 percent.

And 1) - and 4) to carry out classification by economy industries in Items by stand-alone accounting:

and 1) "industry" - the credits issued to the companies of the industry including transport, the companies of building industry, municipal services, power, the companies of conversion of agricultural products and to other state companies on development of the specified industries;

and 2) "trade" - the credits issued to the trade and procurement enterprises;

and 3) "agricultural industry" - the credits issued to farms, kolkhozes, sovkhozes, peasant economy and other state companies on the organization and development of agricultural industry;

and 4) "The government, regional authorities and the related bodies" - the credits to the Government of the Kyrgyz Republic, including the organizations of the Ministry of Finance, and also regional, district, city akimiata and other regional authorities. In this Item, in addition to the amounts from the corresponding balance sheet accounts, it is specified also active balances of transit current accounts of Treasury; if the balance passive, then this amount is considered in the Section I.B "Liabilities" in the article 7 "Deposits and Credits of the Government of the Kyrgyz Republic and Regional Authorities";

and 5) "others" - all other, the listed categories of Items which did not enter in above and 1) - and 4);

b) "the private, collective, cooperative sector (except the credits for construction and purchase of the real estate), all" - the loans granted to business entities in whom the share of state-owned property constitutes less than 50 percent.

1) - 3) to carry out classification by economy industries in Items by stand-alone accounting:

1) "industry" - the credits to industrial enterprises from shares of state-owned property less than 50 percent and to other non-state companies on industry development;

2) "trade" - the credits issued to the trade and procurement enterprises;

3) "agricultural industry" - the credits to peasant economy, farmer and cooperative farms directed to financing of production of agricultural products from shares of state-owned property less than 50 percent;

4) "others" - all other, not entered above-mentioned categories, in Items 1) - 3);

c) "to private citizens for house, family and other personal purposes, (except the credits for construction and purchase of the real estate)" - consumer loans to physical persons;

d) "mortgage loans (on purchase or construction of the real estate and provided with this real estate), all" - the credits issued on purchase or construction of the real estate and provided with this real estate.

1) - 3) to carry out classification by economy industries in Items of by stand-alone accounting:

1) "public sector" - the mortgage loans issued to the companies, the share of state-owned property in which constitutes more than 50 percent;

2) "private sector" - the mortgage loans issued to the companies, cooperatives, the share of state-owned property in which constitutes less than 50 percent;

3) to "private citizens" - the mortgage loans issued to private citizens (on construction or purchase of the real estate for own needs, sale or provision in lease);

e) "the credits for construction and purchase of the real estate, unsecured this real estate, all" - the credits for construction and purchase of the real estate, except mortgage:

д 1) "public sector" - the credits for construction and purchase of the real estate, except mortgage, issued to the organizations in which the state ownership ratio constitutes more than 50 percent;

д 2) "private sector" - the credits issued on construction and purchase of the real estate (except mortgage) to the companies, the share of state-owned property in which constitutes less than 50%;

д 3) to "private citizens" - the credits for construction and the purchase of the real estate issued to private citizens except mortgage;

e) "the other credits" - the other credits which are not entering in above the listed categories, and also unplanned overdrafts except financial institutions, accounts of the Government and regional authorities which are considered under the article 9 "The Credits to Financial Institutions (except Tools of the Short-term Interbank Market), including Banks, All" and in Item and 3) "The government, regional authorities and the related bodies" of this Article;

g) "the assets transferred in the form of financial leasing" - industrial equipment, cars bought by bank at the request of the client for their transfer to leasing (lease).

Article 10.1." (minus) Special reserves on possible losses from the credits and leasing issued to clients" - the reserve amount on possible losses from the classified credits and leasing (substandard, doubtful and unprofitable) provided to clients.

Article 10.2. "Net amount of the credits to clients" - the size of total amount of the credits to financial institutions less special reserves on possible losses (article 10 minus article 10. 1).

Article 11. "The tangible assets used in banking less depreciation, all" - the tangible assets used in banking: buildings, machines, computer facilities, etc., less depreciation (the amount of values of Items and, in, minus Item of):

a) "the earth and buildings" - fixed assets of bank: the buildings, constructions used in banking;

b) "construction in progress" - construction in progress of the buildings used in banking;

c) "the equipment, furniture, fitment and another" - the equipment, office equipment, cars and different devices used in banking;

d) "(minus) accumulated depreciation" - the size of accumulated depreciation is specified with minus sign and in case of calculation of result of Article 11 this amount is subtracted.

Article 12. "The other tangible assets which are not used in banking less depreciation, all" - tangible assets of bank which directly are not used in banking, less depreciation (the amount of values of Items and, minus Item in):

a) "the real estate accepted on balance as a result of alienation by bank of providing the issued credits (pledge)" - the real estate accepted on balance of bank as a result of alienation by bank of providing the issued credits (pledge). Such real estate will not be amortized and its account is kept according to the corresponding instruction of NBKR;

b) "kindergartens, dispensaries, boarding houses" - the fixed assets of bank which are not used in banking;

c) "(minus) accumulated depreciation" - the size of accumulated depreciation is specified with minus sign and in case of calculation of result of Article 12 this amount is subtracted.

Article 13. "Investments and financial participation in unconsolidated affiliated enterprises (50% + 1 share or voice), all" - stock investment and debt obligations of unconsolidated subsidiary companies in which the ownership ratio of bank keeps more than 50 percent (the control right in case of ownership of 50% + 1 voice or the share) minus the reserves created on covering of possible losses from investments.

The affiliated enterprise is the company in which the bank owns (directly or indirectly) more than 50% of paid shares with voting power.

a) "in banks" - investments into banks;

b) "in other financial institutions" - investments into non-bank financial institutions;

c) "in non-financial organizations" - investments into non-financial organizations.

In case of reflection in the reporting of bank of stock investment of the companies (not only the unconsolidated subsidiary companies but also associated and joint), it is necessary to use capital accounting method. In case of capital accounting method book value of investments of bank into the company is reflected on original cost. At the same time value of book value shall be:

- it is increased reduced) in proportion to profit share (loss) of bank in the company;

- it is reduced by the amount of the dividends received in cash form.

Debt obligations are considered on depreciated cost if they are acquired at the price other than nominal. The income on debt obligations is considered in the Section II "Profit and loss statement", in the article 4 "Not interest incomes", Item of 1) "Investment incomes in unconsolidated subsidiary companies (50% + 1 share or voice)".

The credits issued (in any kind) to unconsolidated subsidiary companies, are considered on the main amount (minus planned depreciation of the main amount). Percent on such credits are considered in the Section II "Profit and loss statement", in the article 4 "Not interest incomes", Item of 1) "Investment incomes in unconsolidated subsidiary companies (50% + 1 share or voice)", but not in the article 1 "Percentage and Similar Income", Item and) "Percent on the credits".

Article 14. "Investments into the dependent companies (less than 50%), all" stock investment and debt obligations of associated companies and collective companies in which ownership ratio of bank keep less than 50%, minus the reserves created on covering of possible losses from investments.

The associated company is the company in which the bank directly or indirectly owns from 20 to 50% of paid shares with voting power and in relation to which the bank has considerable influence.

Considerable influence - possibility of bank to exercise control and to influence considerably policy and activities of the company.

The collective company is the company which is in ownership and run by bank group or other companies, any of which has no majority share. Each member of the collective company can participate, directly or indirectly, in management of this company.

The company which is affiliated enterprise from shares of most of one of participants is not the collective company. In this Article the collective companies in which the bank owns 10% and more shares or participations are specified.

a) "in banks" - investments into banks;

b) "in other financial institutions" - investments into financial institutions;

c) "in non-financial organizations" - investments into non-financial organizations.

Article 15. "Intangible assets" - projects, patents, programs of new types of service and transactions and similar assets purchased by bank with the property right and which are of value for bank.

Article 16. "Other assets" - the other assets which are not relating to the previous classifications (the detailed procedure for filling of this Article is considered in the Section V).

Article 17. "ALL - ASSETS" - the total amount of all assets.

B. Liabilities and capital.

Article 1. "Deposits (except the accepted from banks and financial institutions), all" - obligations of bank to physical persons and legal entities, except banks and financial institutions:

a) "with issue on presentation, including all settlement, current and check accounts, except savings accounts of physical persons, all" remaining balance on settlement (current) accounts of the companies, organizations, cooperatives, entrepreneurs and other legal entities, entrepreneurs with education and without formation of legal entity, and also physical persons:

and 1) "interest-free" - settlement and other customer accounts on which interests are not paid;

and 2) "with interest payment" - settlement and other customer accounts on which interests are paid;

b) "savings physical persons with issue on presentation" on-demand deposits of physical persons;

c) "term deposits of physical persons, all" - deposits of physical persons with certain payment due dates:

in 1) "for up to 90 days" - deposits (deposits) with payment due date within 90 days from the date of creation of the report;

in 2) "for from 91 to 180 days" - deposits (deposits) which are subject to return from 91 to 180 days from the date of creation of the report in time;

in 3) "for from 181 to 365 days" - deposits (deposits) which are subject to return from 181 to 365 days from the date of creation of the report in time;

in 4) "term more than 365 days" - deposits (deposits) which term of return comes not earlier than 365 days from the date of creation of the report;

d) "term deposits of legal entities, all" - deposits of legal entities with the fixed return terms:

1) "for up to 90 days" - deposit amount which are subject to return within 3 months;

2) "for from 91 to 180 days" - deposit amount which are subject to return from 91 to 180 days from the date of creation of the report in time;

3) "for from 181 to 365 days" - deposit amount which are subject to return from 181 to 365 days from the date of creation of the report in time;

4) "term more than 365 days" - deposits which term of return comes not earlier than 365 days from the date of creation of the report.

Article 2. "Debt to NBKR, all" - obligations of bank on the credits purchased from NBKR according to the overdraft renewed in debt to NBKR, etc.:

a) "the lombard and extraordinary credits" - the lombard and extraordinary credits;

b) "long-term loans" - long-term loans;

c) "medium-term loans" - medium-term loans;

d) "overdraft" - passive balance of correspondent account in NBKR;

e) "the auction credits" - the credits purchased at the NBKR auctions;

e) "other debt" - means of international financial institutions, the obtained through NBKR and other credits from NBKR which are not entering Items and) - д).

Article 3. "The purchased tools of the short-term interbank market for <or = 7 days, all" - the purchased credits of the interbank market, no more than 7 days:

a) "secure" - provided with pledge (freely convertible currency, treasurer bills of exchange and other highly liquid assets), including the credits according to repo transactions;

b) "unsecured" - unsecured pledge or provided with low-quick assets.

Article 4. "Deposits of banks and other financial institutions, all" - obligations of bank on the deposits received from other banks and financial institutions:

a) "the deposits which are subject to payment on demand (correspondent accounts of Loro)" - correspondent accounts of other banks in this bank (passive balance of the corresponding balance sheet accounts which are balanced everyone);

b) "deposits, with agreed time frames" - obligations of bank to other banks on deposits with fixed terms.

Article 5. "The credits of banks for the term of more than 7 days, all" - obligations of bank to other banks on the obtained credits, except the credits for a period of up to 7 days.

Article 6. "Debt to other financial institutions (not banks), including borrowings at international financial institutions" obligations of bank to other financial institutions, except banks, both deposit liabilities and to the credits obtained from international financial institutions (the IMF, World bank, Asian bank, etc.).

Article 7. "Deposits and the credits of the Government of the Kyrgyz Republic and regional authorities" - deposits and the credits of the Government of the Kyrgyz Republic, including the organizations of the Ministry of Finance, regional, district, city akimiata and other authorities (passive balances of the corresponding balance sheet accounts; if balances are active, then this amount with positive sign will be specified in the Section I.A "Aktivy" in the article 10 "The Credits and Leasing to Clients, including Overdrafts, All", in Item and 4) "The government, regional authorities and the related bodies").

Article 8. "The mortgage loans obtained by bank" - obligations of bank to other financial institutions on the obtained credits for purchase or construction of the bank real estate and provided with this real estate.

Article 9. "Subordinated bonds of bank and other debt obligations (preferred shares, etc.)" - bonds and obligations of bank with the established priority, but after deposits, and also preferred shares with the fixed payment date and cumulative, etc.

Article 10. "Other liabilities" - other liabilities, including the obligations on the financial (capitalized) leasing which are not relating to the previous classifications; the detailed procedure for filling of this Article is considered in the Section V.

Article 11. "ALL - LIABILITIES" - the amount of all liabilities, from Article 1 on Article 10.

Capital.

Article 12. "Capital of shareholders, all".

a) "common shares" - the common (paid) shares issued by bank, components (together with preferred shares) the authorized capital of bank; here only such authorized capital which cannot be taken away is considered, having returned shares; if shares do not meet such requirements (according to the Charter of bank or other legislative and regulating documents, shares shall be redeemed by bank at the request of the shareholder) that, they shall be referred to category of bonds and be considered in the Section I.B "Liabilities", in the article 9 "Subordinated Bonds of Bank and Other Debt Obligations (Preferred Shares, Etc.)";

b) "preferred shares, including difference between their market value and nominal" - the exclusive (paid) bank shares on which there are no agreements from bank on their possible repayment (i.e. termless) and there are no announced decisions according to the obligation of the guaranteed dividend payouts irrespective of profit availability i.e. dividends do not accumulate and later are not paid (non-cumulative); the difference between market and nominal value of preferred shares of bank is here too considered; if, the shares issued by bank do not meet such requirements, then they shall be considered in the Section I.B "Liabilities" in the article 9 "Subordinated Bonds of Bank and Other Debt Obligations (Preferred Shares, Etc.)";

c) "difference between market value of common shares and nominal" - difference between market and nominal value of common shares of bank; the difference arises also in case of new release (issue) of shares if shares are implemented at the price exceeding nominal;

d) "the retained earnings, all" - profit (loss) of bank which was not used (are spent), minus obligations according to the announced dividends on preferred and common shares and other obligations paid from profit and which shall be paid without fail.

1) "profit (minus loss) previous years, except the last" remaining balance of net profit (losses) of previous years, except the last;

2) "profit (minus loss) previous year" - remaining balance of net profit (losses) of previous year minus obligations according to the announced dividends on preferred and common shares.

3) "profit (minus loss) the current year" - profit (loss), the current year on reporting date (the amount of the corresponding balance sheet accounts minus subitems (g1+ 2); values of balance sheet accounts undertake as of reporting date; if at bank losses, value of this Item it is specified reporting date with the sign "minus" if profit, with the sign "plus").

Note 1. Value of Items of 1) and 2) of monthly regulating reports within year are left without change.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info