The amendments introduced changes to k4 ratio (current liquidity ratio), k8 ratio (total liabilities to non-residents to equity) and k9 ratio (total liabilities including issued foreign currency denominated securities to equity) to include certain liabilities of a bank into calculation of these ratios.

In accordance with the amendments, unsecured guarantees and sureties of a bank issued to secure external borrowings of a bank's subsidiary or affiliated party as well as to secure loans attracted under securitization transactions, where an underlying loan provides for early acceleration by a creditor, shall be included in calculation of k4, k8 and k9 ratios. For k8 and k9 ratios calculation, such guarantees/sureties may be disregarded only if the underlying loans were already included in k8 and k9 calculation.