Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers

MANUAL FOR PREPARATION OF RETURNS FOR INSURANCE INTERMEDIARIES AND INSURANCE MANAGING AFSA-Q-PC-2021-0001 of 2021 (Approval date 21st May 2021)

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 2 MANUAL FOR PREPARATION OF RETURNS FOR INUSRANCE INTERMEDIARIES AND INSURANCE MANAGERS

1. INTRODUCTION ..............................................................................................................................3
2. REPORTING TEMPLATES..............................................................................................................3
3. REPORTING RULES .......................................................................................................................4
4. CONCLUSION..................................................................................................................................4 Annex 1.1.................................................................................................................................................6 Annex 1.2.............................................................................................................................................. 10 Annex 1.3.............................................................................................................................................. 13 Annex 1.4.............................................................................................................................................. 16 Annex 1.5.............................................................................................................................................. 18 Annex 1.6.............................................................................................................................................. 20 Annex 2.1.............................................................................................................................................. 21

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 3 MANUAL FOR PREPARATION OF RETURNS FOR INUSRANCE INTERMEDIARIES AND INSURANCE MANAGERS

1. INTRODUCTION 1.1. The purpose of the Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers (hereinafter – Manual) is to outline financial, prudential and financial conduct returns templates, provide the guideline on preparation and submission of returns by the AIFC Participants authorised to conduct insurance intermediation and insurance management (hereinafter – Insurance Intermediaries and Insurance Managers). 1.2. The Manual complies with the AIFC General Rules (hereinafter – Gen), AIFC Conduct of Business Rules (hereinafter – COB) and AIFC Prudential Rules for Insurance Intermediaries and Insurance Manager (hereinafter - PRU (INT) meets the requirements of regulatory framework established by Astana Financial Services Authority (hereinafter – AFSA).
2. REPORTING TEMPLATES 2.1 The Insurance Intermediaries and Insurance Managers are required to submit financial and prudential returns listed in Table 1.: Table 1. The list of financial and prudential returns and their applications Returns Template Annex No. Application Financial Statements Financial position/ Balance sheet 1.1. Applicable for Insurance Intermediaries and Insurance Managers Financial position/ Balance sheet of Branches 1.2. Applicable only for branches of Insurance Intermediaries and Insurance Managers Profits and Losses Report 1.3. Applicable for Insurance Intermediaries and Insurance Managers Prudential Returns Capital Resources and Indemnity Insurance Calculation 1.4. Not applicable for branches of Insurance Intermediaries and Insurance Managers Business operations of Insurance Intermediary and Insurance Managers 1.5. Applicable for Insurance Intermediaries and Insurance Managers Information on Controller 1.6. Applicable for Insurance Intermediaries and Insurance Managers

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 4 Financial Conduct Returns Staffing and Conduct 2.1 Applicable for Insurance Intermediaries and Insurance Managers 3. REPORTING RULES 3.1. AIFC Insurance Intermediaries and Insurance Managers must submit to the AFSA financial, prudential and financial conduct returns outlined in table 1. of this Manual made in thousands of USD with explanatory note disclosing the main report outcomes, for following reporting and submission periods: 3.1.1. Quarterly returns within a month after reporting quarter ends; 3.1.2. Annual returns within 4 months after the reporting year ends; 3.2. If an AIFC Insurance Intermediaries and Insurance Managers becomes aware, or has reasonable grounds to believe, that it is or may be about to be in breach of any of the prudential requirements set by AFSA or financial services regulator of its Head Office incorporation, it must notify the AFSA immediately no later than 1 business day and follow the rule 5.5 of PRU(INT). 3.3. Returns must be submitted to the Astana Financial Services Authority (hereinafter – AFSA) by way of official e-communication channels. The transmission should include scanned copies of signed reports and supporting Ms Excel documents. 4. CONCLUSION 4.1. Insurance Intermediaries and Insurance Managers within a month after approval of reports produced by its significant shareholders must submit following reports in English language, if such reports are required to be created: 4.1.1. audited annual financial reports of significant shareholders; and 4.1.1. annual reports of significant shareholders, that includes annual information on business performance, implementation of strategic goals and other information about shareholders. 4.2. Branches of Insurance Intermediaries and Insurance Managers within a month after approval of reports must submit copies of Head Office Insurance Intermediary and Insurance Managing Firm reports in English language:

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 5 4.1.1. Audited annual financial report; 4.1.2. Annual report, that includes annual information on business performance, implementation of strategic goals and other information about Head Office Insurance Intermediary and Insurance Managing Firm; 4.1.3. Quarterly financial and prudential returns, that are required to be submitted by the Head Office Insurance Intermediary and Insurance Managing Firm to its home financial services regulator. 5. The AFSA by written Notice may extend the submission periods of reports outlined in the Manual. 6. Insurance Intermediaries and Insurance Managers should be informed on amendments to this Manual within 10 business days after publication on the AFSA official website.

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 6 Annex 1.1. to the Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers FINANCIAL POSITION/ BALANCE SHEET TEMPLATE FOR INSURANCE INTERMEDIARIES AND INSURANCE MANAGERS Authorised Firm’s Name ______________________________________ Regulated Activity (select) Insurance Intermediary/ Insurance Manager Permission to Hold Clients’ Money (select) Permitted/ Not Permitted Reporting Period __ /__ /____ (dd/mm/yyyy) Financial Position / Balance Sheet Line no. FINANCIAL POSITION/ BALANCE SHEET Reporting period Reporting period -1 ASSETS 1 Cash and Cash Balances at Banks 2 Cash in Hand 3 Cash Balances at Central Banks 4 Money Market Placements 5 Deposits 6 Financial Assets Held for Trading 7 Derivatives 8 Equity Instruments 9 Debt Securities 10 Loans and Advances 11 Islamic Contracts 12 Non-Trading Financial Assets Designated at Fair Value through Profit or Loss 13 Equity Instruments 14 Debt Securities 15 Loans and Advances 16 Islamic Contracts 17 Financial Assets Designated at Fair Value through Profit or Loss 18 Debt Securities 19 Loans and Advances

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 7 20 Islamic Contracts 21 Financial Assets designated at Fair Value through Other Comprehensive Income 22 Equity Instruments 23 Debt Securities 24 Loans and Advances 25 Islamic Contracts 26 Financial Assets at Amortised Cost 27 Debt Securities 28 Loans and Advances 29 Islamic Contracts 30 Derivatives - Hedge Accounts 31 FV Changes of the Hedged Items in Portfolio Hedge of Interest Rate Risk 32 Investments in Subsidiaries, Joint Ventures and Associates 33 Tangible Assets 34 Property, Plant, and Equipment 35 Investment Property 36 Account Receivables 37 Prepayments and Security Deposits 38 Intangible Assets 39 Goodwill 40 Other Intangible Assets 41 Tax Assets 42 Other Assets 43 Non-Current Assets and Disposal Groups Classified as Held for Sale 44 TOTAL ASSETS LIABILITIES 45 Financial Liabilities Held For Trading 46 Derivatives 47 Short positions 48 Debt securities issued 49 Islamic contracts 50 Other financial liabilities 51 Financial Liabilities Designated at Fair Value through Profit and Loss 52 Debt securities issued 53 Islamic contracts 54 Other financial liabilities 55 Financial Liabilities designated At Amortised Cost 56 Debt securities issued 57 Islamic contracts 58 Other financial liabilities

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 8 59 Deposits/PSIAu 60 Banks and Financial institutions 61 Others 62 Derivatives-Hedge Accounts 63 FV Changes of the Hedged Items in Portfolio Hedge of Interest Rate Risk 64 Provisions 65 Pensions, other post-employment defined benefit obligations and other long-term employee benefits 66 Restructuring 67 Pending legal issues and tax litigation 68 Commitments and guarantees given 69 Problem credits (bad and doubtful debt) 70 Other provisions 71 Current Liabilities 72 Tax Liabilities 73 Other Liabilities 74 Liabilities Included in Disposal Groups Classified as Held for Sale 75 TOTAL LIABILITIES SHAREHOLDER'S EQUITY 76 Capital 77 Paid up Capital 78 Unpaid Capital which has been called up 79 Share Premium 80 Equity Component of Compound Financial Instruments 81 Other Equity 82 Accumulated Other Comprehensive Income 83 Retained Earnings 84 Revaluation Reserves 85 Other Reserves 86 Reserves or accumulated losses of investments, joint ventures and associates 87 Other 88 (-) Treasury Shares 89 Profit Or Loss Attributable To Owner Of the Parent 90 (-) Interim Dividends 91 Minority Interest [Non -Controlling Interest] 92 TOTAL SHAREHOLDERS EQUITY 93 TOTAL LIABILITIES AND SHAREHOLDERS EQUITY OFF-BALANCE SHEET EXPOSURES 94 Direct credit substitutes 95 Transaction - related contingent items

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 9 96 Short-term self-liquidating trade-related contingent items - applicable to both issuing and - confirming banks - and commitments to underwrite debt and equity Securities 97 Note issuance facilities and revolving underwriting facilities 98 Transactions, other than SFTs, involving the posting of Securities held by the Authorised Firm as Collateral 99 Asset sales with recourse 100 Other commitments with certain drawdown 101 Other commitments 102 TOTAL OFF-BALANCE SHEET EXPOSURES Instructions on Annex 1.1. template on Financial position/Balance Sheet Report to the Manual for Preparation of Returns for Authorised Insurance Intermediaries and Insurance Managers aimed at reporting on Insurance Intermediaries’ and Insurance Managers’ assets, liabilities, shareholders’ equity and off-balance sheet exposures. The Financial Position/Balance Sheet of an Insurance Intermediary and Insurance Manager should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC for reporting quarter and quarter prior to reporting quarter. This reporting template is not applicable for Insurance Intermediary and Insurance Manager doing business in the AIFC as a Branch.

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 10 Annex 1.2. to the Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers FINANCIAL POSITION/ BALANCE SHEET TEMPLATE FOR INSURANCE INTERMEDIARIES AND INSURANCE MANAGERS DOING BUSINESS IN THE AIFC AS A BRANCH Authorised Firm’s Name ______________________________________ Regulated Activity (select) AIFC Branch of Insurance Intermediary/ Insurance Manager Permission to Hold Clients’ Money (select) Permitted/ Not Permitted Reporting Period __ /__ /____ (dd/mm/yyyy) Financial Position / Balance Sheet of a Branch Line no. FINANCIAL POSITION/ BALANCE SHEET OF A BRANCH Reporting period Reporting period -1 ASSETS 1 Cash and Cash Balances at Banks 2 Cash in Hand 3 Cash Balances at Central Banks 4 Money Market Placements 5 Deposits 6 Financial Assets Held for Trading 7 Derivatives 8 Equity Instruments 9 Debt Securities 10 Loans and Advances 11 Islamic Contracts 12 Non-Trading Financial Assets Mandatorily at Fair Value through Profit or Loss 13 Equity Instruments 14 Debt Securities 15 Loans and Advances 16 Islamic Contracts 17 Financial Assets Designated at Fair Value through Profit or Loss 18 Debt Securities 19 Loans and Advances 20 Islamic Contracts

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 11 21 Financial Assets at Fair Value through Other Comprehensive Income 22 Equity Instruments 23 Debt Securities 24 Loans and Advances 25 Islamic Contracts 26 Financial Assets at Amortised Cost 27 Debt Securities 28 Loans and Advances 29 Islamic Contracts 30 Derivatives - Hedge Accounting 31 FV Changes of the Hedged Items in Portfolio Hedge of Interest Rate Risk 32 Investments in Subsidiaries, Joint Ventures, and Associates 33 Tangible Assets 34 Property, Plant, and Equipment 35 Investment Property 36 Account Receivables 37 Prepayments and Security Deposits 38 Intangible Assets 39 Goodwill 40 Other Intangible Assets 41 Tax Assets 42 Other Assets 43 Non-Current Assets and Disposal Groups Classified as Held for Sale 44 TOTAL ASSETS LIABILITIES 45 Financial Liabilities Held For Trading 46 Derivatives 47 Short positions 48 Debt securities issued 49 Islamic contracts 50 Other financial liabilities 51 Financial Liabilities Designated at FairValue through Profit and Loss 52 Debt securities issued 53 Islamic contracts 54 Other financial liabilities 55 Financial Liabilities Measured At Amortised Cost 56 Debt securities issued 57 Islamic contracts 58 Other financial liabilities 59 Deposits/PSIAu 60 Banks and Financial institutions 61 Others

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 12 62 Derivatives-Hedge Accounting 63 FV Changes of the Hedged Items in Portfolio Hedge of Interest Rate Risk 64 Provisions 65 Pensions, other post-employment defined benefit obligations and other long term employee benefits 66 Restructuring 67 Pending legal issues and tax litigation 68 Commitments and guarantees given 69 Problem credits (bad and doubtful debt) 70 Other provisions 71 Current Liabilities 72 Tax Liabilities 73 Head Office Account 74 Other Liabilities 75 Liabilities Included in Disposal Groups Classified as Held for Sale 76 TOTAL LIABILITIES OFF-BALANCE SHEET EXPOSURES 77 Direct credit substitutes 78 Transaction - related contingent items 79 Short-term self-liquidating trade-related contingent items-applicable to both issuing and - confirming banks - and commitments to underwrite debt and equity Securities 80 Note issuance facilities and revolving underwriting facilities 81 Transactions, other than SFTs, involving the posting of Securities held by the Authorised Firm as Collateral 82 Asset sales with recourse 83 Other commitments with certain drawdown 84 Other commitments 85 TOTAL OFF-BALANCE SHEET EXPOSURES Instructions on Annex 1.2. template on Financial position/Balance Sheet Report of a Branch to the Manual for Preparation of Returns for Authorised Insurance Intermediaries and Insurance Managers doing business in the AIFC as a Branch aimed at reporting on assets, liabilities and off-balance sheet exposures of an Insurance Intermediaries and Insurance Managers doing business in the AIFC as a Branch. The Financial Position/Balance Sheet of a Branch of an Insurance Intermediary and Insurance Manager should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC for reporting quarter and quarter prior to reporting quarter. Line 73. Head Office Account – is the total of liabilities to Head Office, that which has characteristics of Equity Share Capital (e.g. working capital) and adjuster due to the financial results of a branch.

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 13 Annex 1.3. to the Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers PROFIT AND LOSS REPORT TEMPLATE FOR INSURANCE INTERMEDIARIES AND INSURANCE MANAGERS Authorised Firm’s Name ______________________________________ Regulated Activity (select) Insurance Intermediary/ Insurance Manager Permission to Hold Clients’ Money (select) Permitted/ Not Permitted Reporting Period __ /__ /____ (dd/mm/yyyy) Profit and Loss Report Line No. Profit and Loss Reporting period since the beginning of the year Reporting period -1 since the beginning of the year 1 Net Main Business Income 2 Main Business Income 3 Insurnace Intermediation 4 Inusrnace Management 5 Main Business Expenses 6 Insurnace Intermediation 7 Inusrnace Management 8 Net Interest Income 9 Interest Income 10 Cash and cash balances at banks 11 Financial assets held for trading 12 Non-trading financial assets mandatorily at fair value through profit or loss 13 Financial assets designated at fair value through profit or loss 14 Financial assets at fair value through other comprehensive income 15 Financial assets at amortised cost 16 Derivatives - Hedge accounting, interest rate risk 17 Other assets 18 (Interest Expenses) 19 (Financial liabilities held for trading)

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 14 20 (Financial liabilities designated at fair value through profit or loss) 21 (Financial liabilities measured at amortised cost) 22 (Derivatives - Hedge accounting, interest rate risk) 23 (Deposits) 24 (Other liabilities) 25 Annual Income (follow 3.2.(2) PRU INT) in thousands of USD, once a year 26 Minimum Capital Required (follow 3.2.(2) PRU INT) in thousands of USD - 27 (Profits payable) 28 Dividend Income 29 Net Fee and Commission Income 30 Fee and Commission Income 31 Asset/Fund management activities 32 Advisory services 33 Brokerage activities 34 Trade finance 35 Arranging 36 Other 37 (Fee and Commission Expenses) 38 (Asset/Fund management activities) 39 (Advisory services) 40 (Brokerage activities) 41 (Trade finance) 42 (Arranging) 43 (Other) 44 Gains or (-) Losses: 45 on financial assets and liabilities held for trading, net 46 non-trading financial assets mandatorily at fair value through profit or loss 47 on financial assets and liabilities designated at fair value, net 48 from hedge accounting, net 49 on exchange differences, net 50 on derecognition of financial assets and liabilities not measured at fair value, net 51 on derecognition of non financial assets other than held for sale, net 52 Net Other Operating Income 53 Other Operating Income 54 Intergroup services 55 Other 56 (Other Operating Expenses) 57 (Intergroup services) 58 (Other) 59 Gross Profit 60 (Administrative Expenses) 61 (Salaries and allowances) 62 (Bonuses and commissions)

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 15 63 (Other administrative expenses) 64 (Depreciation) 65 (Property, Plant and Equipment) 66 (Investment properties) 67 (Intangible assets) 68 Modification Gains or (-) Losses, Net 69 Financial assets at fair value through other comprehensive income 70 Financial assets at amortised cost 71 (Provisions or (-) Reversal of Provisions) 72 (Commitments and guarantees given) 73 (Other provisions) 74 (Impairment or (-) Reversal of Impairment of Financial Assets Not Measured at Fair Value Through Profit or Loss) 75 (Impairment or (-) Reversal of Impairment of Investments in Subsidiaries, Joint Ventures, and Associates) 76 (Impairment or (-) Reversal of Impairment of Non-Financial Assets) 77 Negative Goodwill Recognised in Profit or Loss 78 Share of the Profit or (-) Loss of Investments in Subsidiaries, Joint Ventures, and Associates 79 Profit or (-) Loss Before Tax from Continuing Operations 80 (Tax Expense or (-) Income Related to Profit or Loss from Continuing Operations) 81 Profit or (-) Loss After Tax from Continuing Operations 82 Profit or (-) Loss After Tax from Discontinued Operations 83 Profit or (-) loss before tax from discontinued operations 84 (Tax expense or (-) income related to discontinued operations) 85 Profit or (-) Loss for the Reporting Period 86 Attributable to Non-Controlling Interests 87 Attributable to Owners of the parent Instructions on Annex 1.3. template on Profits and Loss report to the Manual for Preparation of Returns for Authorised Insurance Intermediaries and Insurance Managers is aimed at reporting on profits and losses of Insurance Intermediaries and Insurance Mangers. The Profit and Loss Report of a PRU Investment Firm should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC for reporting quarter/year since the beginning of the year and quarter/year prior to reporting quarter/year since the beginning of the year .

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 16 Annex 1.4. to the Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers CAPITAL RESOURCES and INDEMNITY INSURANCE CALCULATION TEMPLATE FOR INSURANCE INTERMEDIARIES AND INSURANCE MANAGERS Authorised Firm’s Name ______________________________________ Regulated Activity (select) Insurance Intermediary/ Insurance Manager Permission to Hold Clients’ Money (select) Permitted/ Not Permitted Reporting Period __ /__ /____ (dd/mm/yyyy) CAPITAL RESOURCES AND INDEMNITY INSURANCE CALCULATION MINIMUM CAPITAL REQUIREMENT Line no. Reporting period Reporting period-1 1 (+) Capital elements 2 the ordinary equity share capital, to the extent fully paid up 3 share premium accounts related to the equity share capital referred on line 2 4 any retained earnings and reserves created out of earnings of past periods of the Authorised Firm, and accumulated other comprehensive income, as defined in the International Financial Reporting Standards, to the extent shown in its audited financial statements and accounts. 5 (-) Capital elements 6 any interim losses incurred by the Authorised Firm in the current financial year, irrespective of whether or not shown in audited financial statements and accounts 7 goodwill and other intangible assets as defined in the International Financial Reporting Standards 8 tangible fixed assets, including equipment and vehicles 9 deferred tax assets that rely on future profitability 10 defined benefit pension fund assets of the Authorised Firm 11 investments by the Authorised Firm or by any of its Subsidiaries in the Authorised Firm's own shares

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 17 12 holdings of equity shares of Affiliates or Related Persons which give rise to a reciprocal cross holding with the Authorised Firm which has the effect of artificially inflating the Capital Resources of the Authorised Firm 13 any amount to be deducted from Capital Resources as directed by the AFSA 14 Capital Resources Available 15 MINIMUM CAPITAL REQUIREMENTS 16 Annual Income (follow 3.2.(2) PRU INT) once a year 17 Minimum Capital Required (follow 3.2.(2) PRU INT) 18 Capital Resources available 19 Control of compliance with Minimum Capital Requirements Indemnity Insurance Overview 20 Indemnity Insurance Volume 21 Average size of insurance policy Intermediated/ Managed 22 Number of Insurance policies Intermediated/ Managed 23 Indemnity Insurer’s Name 24 Indemnity Insurer’s Residency 25 Indemnity Insurer’s Rating/ Rating Agency Instructions on Annex 1.4 Template on Capital Resources Calculation to the Manual for Preparation of Returns for Authorised Insurance Intermediaries and Insurance Managers are aimed on calculation and reporting of Insurance Intermediaries and Insurance Managers Capital Resources. Insurance Intermediaries and Insurance Managers must prepare and submit Capital Resources Calculation, Minimum Capital Requirements and Insurance Indemnity reports for the reporting quarter and quarter prior to reporting quarter. Insurance Intermediaries and Insurance Managers doing business in the AIFC as a Branch must prepare and submit Insurance Indemnity report. Line 14. Capital Resources Available is difference of line 1. (+) Capital Elements and line 5. (-) Capital Elements. Line 19. Control of compliance with Minimum Capital Requirements is analysis of Capital Resources Available and Minimum Capital Requirements.

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 18 Annex 1.5. to the Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers INSURANCE INTERMEDIATION AND INSURANCE MANAGEMENT INFORMATION TEMPLATE FOR INSURANCE INTERMEDIARIES AND INSURANCE MANAGERS Authorised Firm’s Name ______________________________________ Regulated Activity (select) Insurance Intermediary/ Insurance Manager Permission to Hold Clients’ Money (select) Permitted/ Not Permitted Reporting Period __ /__ /____ (dd/mm/yyyy) INSURANCE INTERMEDIATION AND INSURANCE MANAGEMENT INFORMATION For reinsurance-jurisdiction is the location of the ceding insurer AIFC Kazakhstan +Add country Total Totalgross written premiums Intermediated / Underwritten Total Non-Life gross written premiums Intermediated / Underwritten Accident Sickness Land vehicles Railway rolling stock Aircraft Ships Goods in transit Fire and natural forces Damage to property Motor vehicle liability Aircraft liability Liability of ships General liability Suretyship Miscellaneous financial loss Legal expenses Assistance Other

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 19 Total Long-Term gross written premiums Intermediated / Underwritten Life and annuity Marriage and birth Linked long term Tontines Capital redemption contracts Pension fund management Permanent health Other Insurance Money Balance at the beginning of the period Total inflow Total outflow Balance at the end of the period Held in account for greater than 30 days -Bank 1 name -Bank 2 name -Bank ... name Annex 1.5 Insurance Intermediation and Insurance Management of the Manual for Preparation of Returns for Authorised Insurance Intermediaries an Insurance Managers is aimed on reporting on Insurance Intermediaries and Insurance Managers business operations done during the reporting period by insurance categories outlined in PINS and Insurance Money hold. Insurance Intermediaries and Insurance Managers who are permitted to hold clients’ money are submitting information on business operations and Insurance Money. Insurance Intermediaries and Insurance Managers who are not permitted to hold clients’ money are submitting information on business operations.

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 20 Annex 1.6. to the Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers INFORMATION ON INSURANCE INTERMEDIARIES AND INSURANCE MANAGERS CONTROLLERS Authorised Firm’s Name ______________________________________ Regulated Activity (select) Insurance Intermediary/ Insurance Manager Permission to Hold Clients’ Money (select) Permitted/ Not Permitted Reporting Period __ /__ /____ (dd/mm/yyyy) Information on Controllers Controllers Share, in % Share, in thousands of USD Information on controllers Individual/ Business Country of residency 1 2 3 4 5 Total 100% Instructions on Annex 1.6. to the Manual for Preparation of Returns for Authorised Insurance Intermediaries and Insurance Managers is reporting template for Information on Controllers. This Template is not applicable for the Insurance Intermediaries and Insurance Managers doing business in the AIFC as a Branch. The purpose of this Template is to provide the AFSA with information on Auhtorised Firm’s Controllers structure, share in percentage and thousands of USD, residency and is controller business entity or individual.

Annex 2.1. to the Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers INFORMATION ON INSURANCE INTERMEDIARIES AND INSURANCE MANAGERS STAFIING AND CONDUCT Authorised Firm’s Name ______________________________________ Regulated Activity Insurance Intermediary/ Insurance Manager Permission to Hold Clients’ Money Permitted/ Not Permitted Reporting Period __ /__ /____ (dd/mm/yyyy) Staffing and Conduct FORM FC140: Staffing and Conduct

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Insurance intermediaries Insurance managers Total Staffing FC140_10100 - Senior Management (e.g. CEO / SEO, Directors / Senior Mgmt. etc) FC140_10200 - Advisory (e.g. Client Relationship Manager etc.) FC140_10300 - Discretionary Account Manager (e.g. Front Office Personnel) FC140_10400 - Discretionary Fund Manager (e.g. Front Office Personnel) FC140_10500 - Accountants (Fund / segregated vehicle accountants etc) FC140_10600 - Front Office Trading Desk FC140_10700 - Back Office FC140_10800 - Compliance, AML Risk Management (e.g. CO / MLRO, Risk Managers etc. FC140_10900 – Other (e.g. Finance, HR, IT, Admin/Support) FC140_1000T - Total Relevant Staffing FC140_10000 - AIFC Located Staff

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 22 Clients FC140_20100 - Assessed Professional FC140_20200 - Deemed Professional FC140_20300 - Market Counterparty FC140_20400 - Retail FC140_2000T - Total Number of Clients Complaints - High Level Stats FC140_30100 - Status: Upheld FC140_30200 - Status: Rejected FC140_30300 - Status: Pending FC140_3000T - Total Complaints - High Level Stats Complaints - Breakdown of Type FC140_40100 - Suitability FC140_40200 - Service FC140_40300 - Performance FC140_4000T - Total Complaints - Breakdown of Type Regulatory Breaches FC140_50100 - Open FC140_50200 - Closed FC140_5000T - Total Regulatory Breaches Number of Suspicious Activity Reports FC140_60100 - Internal FC140_60200 - External FC140_6000T - Total Number of Suspicious Activity Reports

Instructions on the Annex 2.15 to the Manual for Preparation of Returns for Authorised Investment Firms to collect data on Staffing and Conduct. Purpose Form FC140 is designed to capture high level statistics in relation to the firm’s staff, its clients, as well as the firm’s complaints, regulatory breach and suspicious transaction experience. Applicability The Form applies to all Authorised Firms in the AIFC. Content The information sought is factual numbers and current status (where applicable). Complaints are further broken down into high level types. Structure of the Form The Form is split into 6 sections: • Staffing (Total of all staff at reporting period end, with breakdown between the functions required); • Clients (Total of all the firm’s clients as at reporting date broken down by client type Categories); • Complaints (Outcome of complaints raised during the reporting period. If recorded as pending, then the decision of whether it is upheld or rejected is to be reported in the relevant subsequent reporting periods); • Complaints (Received during the period reported only); • Breaches (Open and Closed during the reporting period); and • Suspicious Activities Reports (Recorded during the reporting period only). o Internal - SARs submitted to the Firm's CO/MLRO. o External - SARs submitted to the Committee on financial monitoring of the Ministry of finance of the Republic of Kazakhstan It is further split into five business sectors with firms expected to complete the column that best represents their activities. Instructional Guidelines • Figures are to be entered in actuals and not in thousands. • The Form requests the total of “All Relevant Staff” and the total “AIFC Located Staff.” o “All Relevant Staff” – This includes all staff who physically reside within the AIFC entity in addition to staff who reside elsewhere within the group but who provide services to the AIFC entity. Where an individual in another part of the group provides ad hoc support to the AIFC entity, the AIFC entity must determine the materiality and regularity of the service when determining whether it is necessary to count the individual in the AIFC entity’s “All Relevant Staffing” total. o “AIFC Located Staff” – This includes only the number of staff physically present in the AIFC. Where a staff person divides his or her physical presence between the AIFC entity and another group entity, the person should be counted one time and included in the “AIFC Located Staff” total.

Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers 24 For example: The AIFC entity employs an SEO, CO/MLRO, FO, 1 front office manager, 3 advisory staff, and utilizes the back-office services of another group entity. The other group entity employs 30 staff in its back office. The AIFC entity determines that the equivalent of 2 of the 30 staff are dedicated to performing services to the AIFC entity. The AIFC entity will report as follows: “All Relevant Staff” – 9 total staff “AIFC Located Staff” – 7 total staff • Staff shared between different businesses lines are to be recorded in the “Other” column. • Do not count any single individual more than one time