The purpose of the remuneration and bonus policy for the Bank's executive employees is to incentivize conscientious, efficient, and high-quality work, making it possible to provide fair remuneration depending on the complexity and volume of the work performed, the position held, and the personal contribution to the fulfillment of the Bank's tasks.

No remuneration or bonuses are paid to the members of the Bank's Board of Directors who are representatives of the Sole Shareholder – JSC "Baiterek" NIH". Remuneration for independent directors who are members of the Bank's Board of Directors is established in accordance with the Regulations on the Bank's Board of Directors. The amounts of remuneration are determined in the manner prescribed by the legislation of the Republic of Kazakhstan and the Bank's Charter, considering the experience and qualifications of the independent director.

The remuneration based on the results of the year's work for members of the Management Board is intended to stimulate the efficiency of their work and is paid depending on the results of achieving strategic key performance indicators (KPIs) and the results of the performance evaluation by decision of the Bank's Board of Directors.

The performance evaluation of the Management Board members is carried out on the basis of key performance indicators (hereinafter – KPIs), based on the results of which the payment of remuneration may be carried out. The procedure for evaluating the performance efficiency of the Management Board members consists of the following stages:

1) selection of KPIs, setting target values, and alignment of KPI cards with the authorized collegial body of the Sole Shareholder;

2) approval of KPI cards;

3) calculation and alignment of actual performance with the authorized collegial body of the Sole Shareholder and the Internal Audit Department;

4) adoption of a decision by the Bank's Board of Directors on the payment/non-payment of remuneration based on the performance results for the reporting year based on the recommendations of the Committee.

In order to take into account, the principles of sustainable development and ESG, indicators reflecting the implementation of the sustainable development strategy and the achievement of the Bank's key goals are included in the motivational KPI cards of the Bank's executive employees.

Thus, in 2025, indicators were set as KPIs in the field of sustainable development for members of the Management Board, taking into account:

-     green initiatives and environmental measures (implementation of "green" and sustainable projects, reduction of environmental impact, planting of green spaces);

-     social and customer-oriented targets (public awareness of the Bank's programs, including "Nauryz" and its new directions, the volume of loans issued under social programs, support for housing waiting list individuals and subsidy participants);

-     corporate indicators (staff stability level, customer satisfaction, upgrading the ESG rating, and sustainability of the Bank's processes).

The inclusion of these indicators made it possible to take into account the Bank's contribution to the field of sustainable development, social responsibility, and ESG when calculating the variable remuneration of the Management Board members.

Based on the results of 2025, the amount of remuneration paid to independent directors – members of the Board of Directors, and the amount of remuneration and bonuses paid to members of the Management Board, amounted to 471.7 million tenge.

For 2026, the motivational KPI cards have been updated and include indicators aimed at achieving the Bank's strategic goals in the field of sustainable development, social responsibility, environmental efficiency, customer service quality, and corporate governance. As part of the update, climate indicators related to the reduction of greenhouse gas emissions have been included in the KPI system.

Thus, the variable remuneration system for executives directly links the achievement of the Bank's strategic goals, including ESG and social indicators, with the payment of remuneration, stimulating the performance of comprehensive tasks in sustainable development and corporate responsibility.