Rabitabank OJSC's Shareholders' Equity Return Policy establishes the Bank's key approaches to efficient capital management, preservation of shareholder value, and ensuring long-term financial sustainability. The Policy focuses on maintaining an optimal level of return on equity, promoting the efficient use of capital resources, and preserving an appropriate balance between profitability and risk.

Key Principles

• Sustainability – Return on equity is driven by the Bank's long-term sustainable development objectives rather than short-term financial results.
• Risk Consideration – Improvements in return on equity are pursued in line with the Bank's risk appetite and prudential requirements. Approaches that encourage excessive risk-taking are not permitted.
• Protection and Enhancement of Shareholder Value – The return generated from capital should serve the long-term interests of shareholders and support the Bank's sustainable growth.
• Balanced Profit Distribution – Profit allocation is carried out by maintaining an appropriate balance between shareholder interests, capital adequacy requirements, and the Bank's development needs.

The Bank seeks to improve its return on equity through the development of products and services, increased operational efficiency, expansion of digital capabilities, and the effective allocation of capital resources. The implementation of the Policy is supported by responsible risk management practices, sound corporate governance, and the Bank's internal control framework.

Rabitabank OJSC’s Dividend Policy is based on the principles of maintaining the Bank’s financial stability, supporting its strategic objectives, and balancing the interests of shareholders. The primary objective of the Policy is to ensure a transparent, clear, and fair approach to dividend payments, protect shareholders’ rights, and support decisions that contribute to the Bank’s long-term development.

Key Principles of the Dividend Policy

• Increasing the Bank’s profitability, strengthening its capital position, and supporting its investment attractiveness;
• Making dividend-related decisions based on transparent and fair criteria;
• Ensuring equal rights for all shareholders in accordance with applicable legislation;
• Continuously improving the Dividend Policy in line with changes in the business environment and the Bank’s strategic priorities.

Declaration and Payment of Dividends

The declaration and payment of dividends at Rabitabank OJSC are carried out in accordance with applicable legislation, taking into account the Bank’s financial condition and strategic priorities. Decisions regarding dividend payments are made based on the principles of protecting shareholders’ rights and ensuring the Bank’s sustainable and uninterrupted operations.

When determining the amount of dividends, the Bank considers its financial performance, capital adequacy, development needs, and risk management factors. Decisions on dividend payments are made by the General Meeting of Shareholders and implemented in accordance with applicable legal requirements.

Restrictions on Dividend Payments

When declaring and paying dividends, Rabitabank OJSC takes into account applicable legal requirements, the Bank’s financial stability, and its capital position. Dividend payments must not adversely affect the Bank’s ability to meet its obligations, maintain adequate capital levels, or continue its operations on a sustainable basis.

Rabitabank OJSC's Remuneration Policy establishes the key principles of a fair, transparent, and responsible approach to employee remuneration. The Policy is designed to support employee motivation, professional development, and performance aligned with the Bank's strategic objectives.

The remuneration system is based on the principles of sound corporate governance, effective risk management, and ethical conduct. It rewards sustainable performance, quality indicators, long-term results, and employees' contributions to the Bank's development. The system incorporates both financial and non-financial incentive mechanisms that encourage professional growth, customer-centric behavior, teamwork, and responsible decision-making.

Key Principles of the Remuneration Policy

• Alignment with the Bank's strategic objectives;
• Fairness and transparency;
• Responsible risk management approach;
• Creation of long-term value;
• Ethical and objective decision-making.

The Remuneration Policy is implemented in accordance with the Bank's internal procedures and applicable regulatory requirements. Its effectiveness is regularly reviewed by the Bank's relevant governance bodies.