ACRA HAS CONFIRMED THE COMPLIANCE OF THE CONCEPT OF SUSTAINABLE DEVELOPMENT FINANCING INSTRUMENTS OF JSC "BANK DOM.RF" WITH INTERNATIONAL PRINCIPLES

acra CONFIRMS THE COMPLIANCE OF THE FRAMEWORK FOR SUSTAINABLE DEVELOPMENT FINANCE INSTRUMENTS OF JSC “BANK DOM.RF” WITH INTERNATIONALly recognized PRINCIPLES and standards for social and green finance

COMPLIANCE OF THE FRAMEWORK WITH THE ICMA’S GREEN AND SOCIAL BOND PRINCIPLES AND THE GREEN AND SOCIAL LOAN PRINCIPLES OF THE LMA AND LSTA

ACRA confirms that the Framework for Sustainable Development Finance Instruments of JSC “Bank DOM.RF”¹ (hereinafter, the Framework) corresponds to all the core components of the following internationally recognized principles and standards for social and green finance: the ICMA’s Green Bond Principles (2025 GBP²); ICMA’s Social Bond Principles³); Green Loan Principles (GLP) of APLMA, LMA and LSTA (2025 GLP⁴); and the Social Loan Principles (SLP) of APLMA, LMA and LSTA (2025 SLP⁵).

The use of proceeds; project evaluation and selection process; approaches to management of proceeds and reporting by JSC “Bank DOM.RF” (hereinafter, the Bank or the Initiator), presented in the Framework, fully comply with the criteria of 2025 GBP, 2025 SBP, 2025 GLP, and 2025 SLP. Furthermore, the approaches to the use of proceeds, the project evaluation and selection process, management of proceeds, and reporting, set out in the Framework, comply with the National Standard⁶.

¹ Available here: https://www.e-disclosure.ru/portal/company.aspx?id=3196 and
https://domrfbank.ru/upload/medialibrary/004/Концепция%20инструментов%20финансирования%20устойчивого%20развития_Редакция%20№2.pdf
² The current version of the 2025 GBP is available here: https://www.icmagroup.org/sustainable-finance/the-principles-guidelines-and-handbooks/green-bond-principles-gbp/
³ The current version of the 2025 SBP is available here: https://www.icmagroup.org/sustainable-finance/the-principles-guidelines-and-handbooks/social-bond-principles-sbp/
⁴ The current version of the 2025 GLP is available here: https://www.lsta.org/content/green-loan-principles/
⁵ The current version of the 2025 SLP is available here: https://www.lsta.org/content/social-loan-principles-slp/
⁶ Decree of the Government of the Russian Federation No. 1587 dd. September 21, 2021 “On approving the criteria for sustainable (including green) development projects in the Russian Federation and requirements for the system for verifying sustainable development financial instruments in the Russian Federation”.

key framework properties

Sources: ACRA, Initiator’s data

The Bank, a specialized credit institution, is the authorized bank in the field of housing construction. The Bank is one of the 15 largest Russian credit institutions by equity and is represented in most of Russia’s federal districts.

The Initiator has developed and deployed a number of internal documents, procedures, and activities in the area of ​​sustainable development, corporate social responsibility, and the development of financial instruments related to sustainable development financing:

• Framework (approved by resolution of the Management Board of JSC “BANK.DOM.RF”, minitues” No. 36/25 dd. September 19, 2025).

• Methodology for implementing construction expertise and construction supervision within the framework of supporting transactions with corporate clients at JSC “Bank DOM.RF” (Order No. 10-1511-pr dd. December 11, 2024).

• Lending Policy for Corporate Clients of JSC “Bank DOM.RF” (approved by resolution of the Management Board of JSC “Bank DOM.RF”, minutes No. 35/25 dd. September 5, 2025).

• Risk and Capital Management Strategy of JSC “Bank DOM.RF” (approved by resolution of the Board of Directors of JSC “Bank DOM.RF”, minutes No. 66 dd. October 29, 2024)

• Methodology for calculating the environmental impact of green project financing of residential real estate of JSC “Bank DOM.RF” (approved by Order of the Bank No. 10-1181-pr dd. September 16, 2025).

The Initiator is also a party to the following internal documents of its parent company:

o   Responsible Financing and Investing Policy (applies to the Bank as per Order No. 10-1022-pr dd. August 22, 2024).

o   Sustainable Development Policy (applies to the Bank as per Order No. 10-682-pr dd. August 10, 2023).

o   Code of Corporate Ethics (approved by Resolution of the Management Board, minutes No. 6/28 dd. October 5, 2017).

o   Parent company’s long-term development plan from 2021 to 2030.

The Agency notes that the Bank has been disclosing annual sustainability reports for three years⁷. The Initiator’s Lending Policy states that the Bank adheres to the Equator Principles and the Principles for Responsible Investing. Furthermore, representatives of the Bank and its parent company participate in several expert groups on sustainable development at the national level. Several internal documents, including the Responsible Financing and Investment Policy and the Sustainable Development Policy, were developed in accordance with UN initiatives, as well as the ICMA’s and LMA’s principles.

In 2025, the Initiator updated its Framework, the purpose of which is “to ensure the use of a unified methodology for issuing sustainable development finance instruments based on the targeted use of proceeds raised or invested in such instruments or linked to the achievement of key sustainability indicators”.

The Framework covers the following sustainable development finance instruments (bonds and digital financial assets issued by the Bank and loans provided by the Bank):

• Green finance instruments;

• Social finance instruments;

• Sustainable development finance instruments for financing green and social projects;

• Sustainability linked financial instruments;

• Climate transition finance instruments.

The Framework describes the process of preliminary assessment and selection of projects; sets forth requirements for green and social projects financed/refinanced through the issuance of targeted sustainable development finance instruments; outlines permissible uses of proceeds; describes approaches to managing raised and allocated proceeds, as well as principles of verification and reporting.

⁷ https://domrfbank.ru/about/information/sustainability/

KEY ASSESSMENT FACTORS

The Initiator provided ACRA with documents containing the eligibility criteria for projects financed (refinanced) by green and social finance instruments, a description of the project selection process, approaches to managing proceeds, and creating future reporting. Based on these documents, conclusions were drawn regarding the Concept’s compliance with the four components of the 2025 GBP, 2025 SPB, 2025 GLP, and 2025 SLP.

Use of proceeds

The designated areas and purposes for the use of proceeds are clearly formulated and correspond to the 2025 GBP, 2025 SPB, 2025 GLP, and 2025 SLP.

Within the Framework, the Initiator has defined the following categories of green and social projects that can be financed/refinanced through the issuance of targeted instruments for financing sustainable development:

According to the Framework, green projects include (categories of green projects):

1.  Financing of green building construction projects⁸.

2. Financing of energy-efficient building construction projects: energy efficiency class A, A+ or A++⁹.

3. Provision of mortgage loans for the purchase of real estate in green buildings¹⁰.

4. Provision of mortgage loans for the purchase of real estate in energy-efficient buildings: energy efficiency class A, A+ or A++¹¹.

5. Financing of projects to create and modernize power generation objects and infrastructure for generation facilities using renewable energy sources and low-carbon fuel.

6. Financing the installation of charging stations for electric transportation.

7. Provision of loans for the production/acquisition of environmentally friendly transportation.

⁸ Compliance with international standards and national standards of the Russian Federation, including: GOST R 70346-2022 “Green Standards. Green apartment buildings. Assessment methods and criteria for design, construction, and operation”, national standard GOST R 71392-2024 “Green Standards. Green individual housing construction. Assessment methods and criteria for design, construction, and operation”, and interstate standards adopted on their basis and valid in the Russian Federation.
⁹ Energy efficiency class is determined in accordance with Order of the Russian Ministry of Construction No. 399/pr dd. June 6, 2016, “On approving the rules for determining the energy efficiency class of apartment buildings”.
¹⁰Compliance with international standards and national standards of the Russian Federation, including: GOST R 70346-2022 “Green standards. Green apartment buildings. Assessment methods and criteria for design, construction, and operation”, national standard GOST R 71392-2024 “Green standards. Green individual housing construction. Assessment methods and criteria for design, construction, and operation”, and interstate standards adopted on their basis and valid in the Russian Federation.
¹¹  Energy efficiency class is determined in accordance with Order of the Ministry of Construction of Russia No. 399/pr dd. June 6, 2016 “On approval of the rules for determining the energy efficiency class of apartment buildings”.

The initiator has compared the specified types of projects with the ICMA’s Green Project categories:

• Green buildings that meet regional, national or internationally recognized standards or certifications for environmental performance (categories 1, 3).

• Energy efficiency (such as in new and refurbished buildings, energy storage, district heating, smart grids, appliances and products) (categories 2, 4).

• Renewable energy (including production, transmission, appliances and products) (category 5);

• Clean transportation (such as electric, hybrid, public, rail, non-motorized, multi-modal transportation, infrastructure for clean energy vehicles and reduction of harmful emissions) (categories 6, 7).

The Initiator also compared the specified project types with the criteria approved by Decree of the Government of the Russian Federation No. 1587 dd. September 21, 2021 “On approving the criteria for sustainable (including green) development projects in the Russian Federation and requirements for the system for verifying sustainable development financial instruments in the Russian Federation” (hereinafter, the Taxonomy or the National Standard):

• Construction of green buildings and structures: compliance with one or more national standards in the field of green construction, developed in accordance with the requirements of the Federal Law “On Standardization in the Russian Federation” (Category 1).

• Construction of energy efficient buildings and structures: For apartment buildings, energy efficiency classes A (very high), A+ (highest) and A++ (highest), determined by the state construction supervision body in accordance with the rules for determining the energy efficiency class of apartment buildings approved by the authorized federal executive body; for other buildings and structures: building energy saving class — A, A+, A++ in accordance with SP 50.13330.2012 “Thermal Protection of Buildings” (Category 2).

• Mortgage lending to individuals for the purpose of acquiring real estate: acquired real estate must meet criteria 3.1 or 3.4 of the Taxonomy (Categories 3, 4).

• Creation and modernization of generating facilities and supporting infrastructure for energy generation using renewable energy sources and low-carbon fuel (Category 5).

• Construction and modernization of infrastructure for transport using clean energy sources, as well as for non-motorized transport (including refuelling infrastructure, charging stations, fuel delivery and storage equipment and systems) (Category 6).

• Production of motor vehicles (passenger, public, freight) using environmentally friendly energy sources, procurement of motor vehicles using environmentally friendly energy sources for the purpose of organizing a public transport system, taxis, sharing services, conversion of existing motor vehicles to environmentally friendly energy sources (Category 7).

• Construction and modernization of infrastructure for transport using environmentally friendly energy sources (including the construction of railways, tram lines and other railway and tram line infrastructure facilities) (Category 7).

ACRA confirms that all the eligible project categories specified in the Concept comply with both international standards and the National Standard.

According to the Framework, the following are social projects (categories of social projects):

1. Financing mortgage loans under preferential mortgage programs: Family Mortgage, Mortgage for IT Specialists, Far Eastern and Arctic Mortgages.

2  Financing the construction and/or reconstruction of tourism infrastructure facilities.

3. Financing the reconstruction of cultural heritage sites.

The initiator has compared the specified types of projects with the ICMA’s social project categories:

• Affordable housing (Category 1);

• Socioeconomic advancement and empowerment (e.g. equitable access to and control over assets, services, resources, and opportunities; equitable participation and integration into the market and society, including reduction of income inequality) (Categories 2 and 3).

The Initiator also compared the specified types of projects with the criteria approved by the National Standard:

• Creation, including construction and material and technical equipment, reconstruction, major repairs, technical equipment (re-equipment) of tourism industry facilities and tourism resources, multifunctional service areas, roadside service facilities, with the exception of gas stations (Category 2).

•  Implementation of projects that ensure the preservation of cultural heritage sites (historical and cultural monuments) of the peoples of the Russian Federation (Category 3).

ACRA confirms that all eligible project categories specified in the Framework comply with international standards. However, the Agency believes that these projects partially comply with the National Standard (Social Project Categories 2 and 3 are aligned with the provisions of the National Standard; Social Project Category 1, Financing mortgage loans under preferential mortgage programs, is aligned only with ICMA’s social project categories).

The Initiator also compared the specified types of projects with the UN’s Sustainable Development Goals (SDGs):

• SDG 7: Ensure access to affordable, reliable, sustainable and modern energy for all.

• SDG 8: Promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all.

• SDG 9: Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation.

• SDG 10: Reduce inequality within and among countries.

• SDG 11: Make cities and human settlements inclusive, safe, resilient and sustainable.

• SDG 13: Take urgent action to combat climate change and its impacts.

• SDG 17: Strengthen the means of implementation and revitalize the global partnership for sustainable development.

The Initiator has developed a calculation model and provided a description of the positive environmental effects for projects of the following category:

• Financing of energy-efficient building construction projects: energy efficiency class A, A+ or A++.

The methodology for calculating environmental impacts was developed by the Initiator independently, without the involvement of external consultants. This methodology was approved by Order of the Bank No. 10-1181-pr dd. September 16, 2025.

To calculate the environmental impacts of projects in this category, the Initiator used the following data:

• Thermal energy consumption for heating, ventilation, and hot water supply, excluding electricity for common household needs (depending on the heating degree-day of the heating season and the number of floors in the apartment building) (kWh*/m² per year).

• Heating degree-days for 2024 for regions of the Russian Federation (depending on indoor air temperature) (°C x day).

• Deviation of the actual specific annual energy consumption from the baseline level depending on the energy efficiency class (%).

• Regional coefficient of indirect energy emissions from the production of imported thermal energy (kgCO²/Gcal).

When calculating the environmental impact of each financed or refinanced project, the Initiator plans to use the following data:

• Living area of ​​the apartment building, m²;

• Number of floors;

• Energy efficiency class;

• Implementation region;

• Name of the integrated energy system of the implementation region.

The calculation of the environmental impact of projects in this category involves comparing the total heat and electricity consumption for common household needs (kWh per building) for each financed or refinanced project under the baseline scenario (energy efficiency class D) and taking into account the actual energy efficiency class of the apartment building (A, A+, A++). Based on these values ​​and taking into account regional indirect energy emission factors for the production of imported thermal energy, the reduction in CO₂ emissions for each apartment building is calculated in tons. The key assumptions used in calculating the environmental impact of projects in this category are presented on page 10.

ACRA considers the presented calculations and key assumptions made by the Initiator to calculate the expected environmental effects from the implementation of projects in this category to be acceptable.

However, the Agency notes that when preparing the impact report for this category of projects, the Initiator may use updated data (if the relevant documents are updated) on 1) the standard heat energy consumption for heating, ventilation, and hot water supply, excluding electricity for general household needs; 2) the heating degree-days for the regions entities of the Russian Federation; and 3) regional indirect energy emission factors for the production of imported heat energy. Furthermore, for some projects, the actual (instrumentally confirmed) volume of total heat and electricity consumption for general household needs may be used.

Project evaluation and selection process

The Initiator has established a number of internal procedures that regulate the process of evaluation and selection of financed/refinanced projects; they are outlined in the Concept and described in detail by the Initiator in the questionnaire provided to the Agency.

According to the Concept, a project is recognized as green and/or social and eligible for financing (refinancing) at the expense of proceeds from sustainable development financing instruments as follows:

• When financing new projects — before submitting for consideration and approval of the project financing limit by the Bank’s authorized body, taking into account relevant opinions of the business units involved in the project;

• When financing the issue of new mortgage loans — the Sustainable Development Division and other business units regularly monitor mortgage loan issuances and check such loans for compliance with the criteria of green and/or social projects;

• When refinancing existing projects — by the Sustainable Development Division and other business units before formation of a pool of the projects, for which issuances are planned for refinancing with proceeds from sustainable development instruments issued by the Bank;

• When refinancing a portfolio of mortgage loans — by the Sustainable Development Division and other business units before formation of a pool of the projects, for which issuances are planned for refinancing with proceeds from sustainable development instruments issued by the Bank.

Before forming a pool of projects for which targeted financing instruments for sustainable development will be used, the Sustainable Development Division verifies the correctness of labeling and confirms the compliance of such projects with the Framework (if necessary, together with third-party verifiers) and the current regulatory framework.

When selecting projects, the Initiator will also be guided by the provisions of the following internal documents related to environmental and social risk management (documents of the parent company):

o   Responsible Financing and Investment Policy (expanded to the Bank, Order No. 10-1022-pr dd. August 22, 2024).

o   Sustainable Development Policy (expanded to the Bank, Order No. 10-682-pr dd. August 10, 2023).

The Bank has joined the parent company’s Responsible Financing and Investment Policy, according to which the Bank analyzes and takes into account sustainable development factors (including environmental ones) and related risks when making decisions on investing and providing financing (lending). According to this document, sustainable development risk management, including scenario analysis as part of stress testing procedures, identification, assessment and monitoring, is integrated into the overall risk management system, since the sustainable development risks associated with the Bank’s own operations (direct impact) and the Bank’s loan portfolio (indirect impact) materialize through traditional types of risks specific to financial organizations.

According to the parent company’s Sustainable Development Policy, taking into account the standards of the International Finance Corporation of the World Bank Group and the international standard for environmental and social risk management in the financial industry (the Equator Principles), a procedure for environmental and social asset assessment is being implemented at financing organizations.

In addition, in accordance with Clause 12 of the Lending Policy for Corporate Clients of JSC “Bank DOM.RF” (approved by resolution of the Management Board of JSC “Bank DOM.RF”, Minutes No. 35/25 dd. September 5, 2025), the Bank undertakes to assist in reducing the negative impact on society and the environment, as well as contributing to the global sustainable development agenda through the introduction of environmental and social impact assessment of projects in decision-making processes for project financing and the application of risk management mechanisms for sustainable development.

In accordance with the Risk and Capital Management Strategy of JSC “Bank DOM.RF”, environmental and social risks as part of the sustainable development risks are potentially significant for the Bank. Sustainable development risks are managed by the Sustainable Development Division and the Risk Management Service of the Bank.

In view of the above, in the Agency’s opinion, the Initiator has a sufficient set of policies and procedures aimed at identifying and managing the risks of possible negative environmental and social consequences associated with the implementation of projects.

In accordance with the parent company’s Long-Term Development Program for 2021–2030, the Initiator plans to continue developing green standardization, implementing measures to improve energy efficiency and resource efficiency in the construction industry, and to develop and promote support measures for sustainable development projects, create and promote educational programs and courses in the field of energy efficient and green construction, and issue financing instruments in the form of sustainable development instruments and the implementation of other measures, aimed at promoting the sustainable development agenda.

The Agency notes that the Initiator will calculate the environmental and social effects of projects planned for financing/refinancing under the Concept on its own and without involving external consultants. At the same time, in the Agency’s opinion, the Initiator and its parent company have significant experience in the field of housing construction, green building standards, and energy efficiency. Additionally, the Bank’s model was verified by employees with sufficient experience in the construction industry. These facts have a positive impact on the assessment.

In ACRA’s opinion, the described algorithm indicates an effective project evaluation and selection process and fully complies with the 2025 GBP, 2025 SBP, 2025 GLP, and 2025 SLP.

Management of proceeds

The procedure for managing proceeds from targeted sustainable development financing instruments outlined in the Framework, as well as in the Bank’s internal non-public documents, includes the following mechanism (see the description below).

1. Issue proceeds of non-targeted sustainable development finance instruments can be used for general corporate purposes, provided that performance indicators in the field of sustainable development, including climate goals, are achieved.

2. Issue proceeds of non-targeted sustainable development finance instruments shall be used only in accordance with the directions provided for by the issue decision and/or Clause 3 of the Framework.

3. The Bank maintains a register of issued targeted sustainable development finance instruments (the Register) in order to account for the expenditure of issue proceeds of such instruments, as well as projects financed through such instruments.

4. The Bank will maintain the total amount of green and social projects financed and/or refinanced through targeted sustainable development finance instruments at no less than the total nominal value of such instruments in circulation.

5. In case of early repayment of a loan or exclusion of a project from the Register, all released funds will be used to finance (refinance) other green and/or social projects that comply with Clause 3 of the Framework. In the absence of such projects, as well as if the total nominal value of the issue exceeds the total nominal value of loans for financing projects complying with Clause 3 of the Framework, temporarily available funds will be invested in RUB-denominated liquidity management instruments in accordance with the Bank’s internal documents.

To select projects in the category Financing of energy-efficient building construction projects (energy efficiency class A, A+ or A++), the Initiator will apply the following mechanism to control the use of proceeds. In accordance with Clause 6 of the methodology for construction examination and construction control in support of transactions with corporate clients at JSC “Bank DOM.RF” (Order No. 10-1511-pr dd. December 11, 2024), the Construction Expertise and Control division will verify the purpose of loans. Employees in charge will check each payment in order to confirm the purpose of the disbursement of funds (if necessary, requesting photos, project documentation and other materials). In addition, employees in charge will, if necessary, carry out monitoring to identify negative events related to the borrower.

If a borrower fails to fulfill the terms of using the proceeds from the issue of sustainable development finance instruments in accordance with Clause 3 of the Framework, the verifier may withdraw its opinion on the compliance of the sustainable development finance instrument with the National Standard and internationally recognized principles and standards of social and green finance.

According to the Initiator, the Construction Expertise and Control Division and the Banking Support Division will monitor the targeted use of funds issued by the Bank for the implementation of green and social projects as defined in the Framework.

In the Agency’s opinion, the procedure for managing proceeds from the issuance of targeted sustainable development finance instruments is generally consistent with the 2025 GBP, 2025 SBP, 2025 GLP, and 2025 SLP. In addition, the Agency notes a significant level of control on the part of the Initiator in respect of the category Financing of energy-efficient building construction projects (energy efficiency class A, A+ or A++).

Reporting

Being the Initiator of sustainable development finance instruments, the Bank will disclose information in accordance with the procedure established by Russian laws and the Bank of Russia’s regulations on the Bank’s webpage¹² and official website¹³, including the issuer’s report.

For public debt-targeted sustainable development finance instruments of the Initiator, a report on the targeted use of proceeds will be made, containing information required in accordance with applicable law and the requirements of the stock exchange where the bonds are placed or the operator of the data system where digital financial assets are issued.

For loans issued by the Initiator, repots will be issued containing the following information of the financed/refinanced projects:

1.       Project name and brief description;

2.       Volume of issue proceeds allocated for projects;

3.       Volume of funds spent (allocated) for project financing;

4.       Attained qualitative and quantitative project targets;

5.       Project progress as of the reporting date.

This report will be disclosed by the Initiator annually no later than 150 (one hundred and fifty) days from the end of the reporting year.

The Initiator provided the Agency with a template for this report.

To verify reports on the use of funds allocated for financing /refinancing the projects, the Initiator will, at its discretion, engage third-party verifiers included in the list of verifiers of the Methodological Center for Sustainable Development Financial Instruments, or in the list of independent external verifiers maintained by the ICMA.

In the Agency’s opinion, the above procedure generally complies with the 2025 GBP, 2025 SBP, 2025 GLP, and 2025 SLP.

¹²  https://www.e-disclosure.ru/portal/company.aspx?id=3196  
¹³ https://domrfbank.ru/

Additional assessment factors

Organizational structure and strategy

In accordance with the procedures adopted by the Initiator, the Responsible Financing Unit of the Bank’s Sustainable Development Division will be in charge of the implementation of green/adaptation/social projects. In the Agency’s opinion, the employees of this unit have significant experience in housing construction, green building standards, and energy efficiency.

The Initiator’s parent company has approved the Long-term Development Program for the period 2021–2030 that includes Sustainable Development. The program outlines priority measures in the field of financing infrastructure construction, creating a comfortable urban environment, and integrated territorial development. The program sets forth sustainable development key performance indicators related to the commissioning of residential buildings (including energy-efficient ones) with the participation of the parent company.

ACRA highly assesses the level of integration of the sustainable development principles into the policies and procedures of the Initiator. The Agency assesses the overall quality of the Initiator’s corporate governance and strategic planning as high.

Financial feasibility of projects

Not applicable.

KEY ASSUMPTIONS

• Indiscriminate application of the Framework and all the documents mentioned in this press release.

KEY ASSUMPTIONS AND INDICATORS USED TO CALCULATE ENVIRONMENTAL AND SOCIAL EFFECTS

Environmental effects

1.       For projects in the category Financing of energy-efficient building construction projects (energy efficiency class A, A+ or A++).

• Since there is no actual data on energy consumption for apartment buildings under construction, the average value of base energy consumption is used in the calculation.

• To set the base level of the specific annual consumption of energy resources in the apartment buildings, the indoor air temperature in apartments is assumed at 20°C. The intermediate values of the specific annual consumption of energy resources are determined by linear interpolation of the number of floors in apartment buildings and the degree-day of the heating period.

• The base level of the specific annual consumption of electric energy for household needs is assumed to be 10.0 kWh/m2 for apartment buildings equipped with an elevator. All apartment buildings are equipped with an elevator.

• To calculate the environmental impact, energy efficiency class D “Normal” is taken as basic.

• If case there is no information in open sources about the regional coefficient of indirect energy emissions in a particular region, the regional characteristics of the region in which the project is being implemented are compared with the region for which the coefficient value is available. As regards greenhouse gas emission coefficients, the price zones are correlated with the regions of the Russian Federation.

• Reduction of energy consumption for houses of energy efficiency classes A, A+ and A++ is assumed to be 40%, 50% and 60%, respectively.

• It is assumed that the reduction in electricity consumption for household needs for houses with energy efficiency classes A, A+ and A++ will be proportional to the overall reduction in energy consumption and will amount to 40%, 50% and 60%, respectively.

ASSESSMENT COMPONENTS

Compliance of the Framework with the 2025 GBP, 2025 SBP, 2025 GLP, and 2025 SLP: yes.

Assessment score: GR1.

ADDITIONAL INFORMATION

The assessment of the Framework for Sustainable Development Finance Instruments of JSC “Bank DOM.RF” for compliance with internationally recognized goals, principles, standards, and criteria in the field of ecology and green financing (2025 GBP, 2025 GLP) and social financing (2025 SBP, 2025 SLP) has been performed based on the Methodology for Assessing Social Debt Obligations and Sustainable Development Debt Obligations, Methodology for Green Debt Obligation Assessment, and the Key Concepts Used by the Analytical Credit Rating Agency within the Scope of Its Rating Activities.

ACRA’s opinion on compliance of the Framework of Sustainable Development Finance Instruments of JSC “Bank DOM.RF” for compliance with internationally recognized goals, principles, standards, and criteria in the field of the environment and green finance (2025 GBP, 2025 GLP) and social finance (2025 SBP, 2025 SLP) has been published by the Agency for the first time. The compliance assessment may be revised within one year following the publication date of this press release.

ACRA’s opinion on compliance of the Framework of Sustainable Development Finance Instruments of JSC “Bank DOM.RF” for compliance with internationally recognized goals, principles, standards, and criteria in the field of the environment and green finance (2025 GBP, 2025 GLP) and social financing (2025 SBP, 2025 SLP) is based on data provided by JSC “Bank DOM.RF”, information from publicly available sources, and ACRA’s own databases. The assessment of compliance of the Framework of Sustainable Development Finance Instruments of JSC “Bank DOM.RF” for compliance with internationally recognized goals, principles, standards, and criteria in the field of the environment and green finance (2025 GBP, 2025 GLP) and social finance (2025 SBP, 2025 SLP) is solicited and JSC “Bank DOM.RF” participated in the assessment process.

In assigning the assessment, ACRA used only information, the quality and reliability of which were, in ACRA’s opinion, appropriate and sufficient to apply the methodology.

No conflicts of interest were discovered in the course of the assessment process.

The assigned assessment is not a credit rating.