Joint Resolution No. 73/103 Approving the Rules for Reporting by Organizations Holding the Base Asset of a Digital Financial Asset to the National Bank of the Republic of Kazakhstan

NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN		AGENCY OF THE REPUBLIC OF KAZAKHSTAN FOR REGULATION AND DEVELOPMENT OF THE FINANCIAL MARKET
RESOLUTION OF THE BOARD		RESOLUTION OF THE BOARD
June 30, 2026 No. 73 Astana		June 30, 2026 No. 103 Almaty

JOINT RESOLUTION

On Approval of the Rules for Reporting by Organizations

Holding the Base Asset of a Digital Financial Asset to the National Bank of the Republic of Kazakhstan

In accordance with subparagraph 6) of part two of paragraph 1, subparagraph 7) of paragraph 2 of Article 4 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan" and subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics", the Board of the National Bank of the Republic of Kazakhstan and the Board of the Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market RESOLVE:

1. Approve the attached Rules for Reporting by Organizations Holding the Base Asset of a Digital Financial Asset to the National Bank of the Republic of Kazakhstan.

2. The Department of Payment Systems and Digital Financial Technologies of the National Bank of the Republic of Kazakhstan shall, in the manner established by the legislation of the Republic of Kazakhstan, ensure:

1) jointly with the Legal Department of the National Bank of the Republic of Kazakhstan, the state registration of this joint resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) publication of this joint resolution on the official website of the National Bank of the Republic of Kazakhstan after its official publication;

3) within ten working days after the state registration of this joint resolution, submission to the Legal Department of the National Bank of the Republic of Kazakhstan of information on the implementation of the measure provided for in subparagraph 2) of this paragraph.

3. Supervision over the implementation of this joint resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan and the Deputy Chairman of the Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market responsible for the relevant areas.

4. This joint resolution[1] shall enter into force upon the expiration of ten calendar days after the day of its first official publication.

It is established that as of July 12, 2026:

paragraph 2 of the Rules shall be worded as follows:

"2. Reporting shall be submitted by organizations in electronic form using information systems in compliance with electronic digital signature verification procedures.";

paragraph 3 of the Rules shall be worded as follows:

"3. Internal form control is carried out when uploading information into information systems. In case of errors detected during internal form control, the information shall not be accepted.";

paragraph 4 of the Rules shall be worded as follows:

"4. The date of submission of reporting for the corresponding reporting period is the actual date of the last upload into the information system of information for the specified reporting period that has passed internal form control.".

Chairman of the National Bank of the Republic of Kazakhstan		Acting Chairman of the Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market
T.M. Suleimenov		O.T. Kizatov
______		______

CONSISTED

Bureau of National Statistics
Agency for Strategic Planning and Reforms of the Republic of Kazakhstan

Approved by joint resolution of the Board of the National Bank of the Republic of Kazakhstan of June 30, 2026 No. 73 and the Board of the Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market of June 30, 2026 No. 103

Rules for Reporting

by Organizations Holding the Base Asset of a Digital Financial Asset to the National Bank of the Republic of Kazakhstan

Chapter 1. General Provisions

1. These Rules for Reporting by Organizations Holding the Base Asset of a Digital Financial Asset to the National Bank of the Republic of Kazakhstan (hereinafter – the Rules) are developed in accordance with subparagraph 6) of part two of paragraph 1, subparagraph 7) of paragraph 2 of Article 4 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan" (hereinafter – the Digital Assets Law) and subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics" and define the procedure for submitting reporting by organizations holding the base asset of a digital financial asset to the National Bank of the Republic of Kazakhstan (hereinafter – the National Bank), including forms intended for the collection of administrative data, frequency and deadlines for their submission.

2. Reporting shall be submitted by organizations in electronic form using information systems in compliance with electronic digital signature verification procedures.

3. Internal form control is carried out when uploading information into information systems. In case of errors detected during internal form control, the information shall not be accepted.

4. The date of submission of reporting for the corresponding reporting period is the actual date of the last upload into the information system of information for the specified reporting period that has passed internal form control.

5. Certification of reporting with the electronic digital signature of the head of the organization holding the base asset of a digital financial asset or the person entrusted with the function of signing the report shall be carried out no later than the next working day from the date of submission of the reporting.

6. The completeness and accuracy of data in the reporting shall be ensured by the head of the organization holding the base asset of a digital financial asset or the person entrusted with the function of signing the report.

7. Data in the reporting shall be indicated in the national currency of the Republic of Kazakhstan – tenge.

8. For the purpose of forming reporting, base assets in foreign currency shall be indicated in conversion at the market exchange rate determined in accordance with the procedure established by the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 26, 2025 No. 56 and the Order of the Minister of Finance of the Republic of Kazakhstan dated September 29, 2025 No. 544 "On Approval of the Rules for Determining the Market Exchange Rate" (registered in the Registry of State Registration of Normative Legal Acts under No. 36983), as of the end of the reporting quarter.

9. In the absence of data for any of the tables of reporting forms provided for by the Rules, information regarding it shall not be submitted, and organizations holding the base asset of a digital financial asset shall inform the National Bank in writing no later than the 10th (tenth) working day of the quarter following the reporting quarter.

Chapter 2. Procedure for Reporting Submission

10. Organizations holding the base asset of a digital financial asset shall submit to the National Bank quarterly, no later than the 10th (tenth) working day of the month following the reporting quarter:

1) a report on the status of base and highly liquid assets for the issue of digital financial assets provided for in subparagraph 1) of Article 5 of the Digital Assets Law, according to Appendix 1 to the Rules;

2) a report on the status of base assets for the issue of digital financial assets provided for in subparagraph 2) of Article 5 of the Digital Assets Law, according to Appendix 2 to the Rules.

Appendix 1

to the Rules for Reporting by Organizations Holding the Base Asset of a Digital Financial Asset to the National Bank of the Republic of Kazakhstan

Form

intended for the collection

of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

The form intended for the collection of administrative data on a gratuitous basis is posted on the website: www.nationalbank.kz

Name of the administrative form: Report on the status of base and highly liquid assets for the issue of digital financial assets provided for in subparagraph 1) of Article 5 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan"

Index of the form intended for the collection of administrative data on a gratuitous basis: CUST_R1

Frequency: quarterly

Reporting period: for ______ 20__ year

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: organization holding the base asset of a digital financial asset

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: quarterly, no later than the 10th (tenth) working day of the month following the reporting quarter

BIN: ______

Collection method: in electronic form

Table. Report on the status of base and highly liquid assets for the issue of digital financial assets provided for in subparagraph 1) of Article 5 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan"

No.	Name of digital financial asset	Volume of issue of digital financial assets	Business Identification Number (hereinafter – BIN) of the issuer of digital financial assets	Base assets (funds)		Highly liquid assets (50%)		Current total value of collateral for the issue of digital financial assets (value of base assets and highly liquid assets)
Type of currency of base assets	Volume of base assets (balance of funds)	Type of highly liquid assets	Value of highly liquid assets
1	2	3	4	5	6	7	8	9

Name______

Address______

Telephone______

Email address______

Executor______ ______ ______

surname, first name and patronymic (if any) signature telephone

Head of the organization or the person entrusted with the function of signing the report ______ ______

surname, first name and patronymic (if any) signature

Date "____" ______ 20 year

Note: The form is filled out in accordance with the instructions for filling out the form intended for the collection of administrative data, "Report on the status of base and highly liquid assets for the issue of digital financial assets provided for in subparagraph 1) of Article 5 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan".

Appendix

to the form intended for the collection of

administrative data

on a gratuitous basis,

"Report on the status of base and highly liquid assets for the issue of digital financial assets provided for in subparagraph 1) of Article 5 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan"

Instructions for filling out the form intended for the collection

of administrative data on a gratuitous basis

"Report on the status of base and highly liquid assets for the issue of digital financial assets provided for in subparagraph 1) of Article 5 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan"

(index – CUST_R1, frequency – quarterly)

Chapter 1. General Provisions

1. These instructions define the unified requirements for filling out the form intended for the collection of administrative data, "Report on the status of base and highly liquid assets for the issue of digital financial assets provided for in subparagraph 1) of Article 5 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan" (hereinafter – the Form).

2. The Form is compiled quarterly by the organization holding the base asset of a digital financial asset (hereinafter – the organization) as of the end of the reporting quarter.

3. The Form reflects information on the status of base and highly liquid assets for the issue of digital financial assets provided for in subparagraph 1) of Article 5 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan" (hereinafter – the Digital Assets Law).

4. The Form is signed by the head of the organization or the person entrusted with the function of signing the report.

Chapter 2. Instructions for Filling out the Form

5. Column 2 indicates the name of the digital financial asset issued by the issuer (if any).

6. Column 3 indicates the volume of issue of digital financial assets provided for in subparagraph 1) of Article 5 of the Digital Assets Law.

7. Column 4 indicates the BIN of the issuer of digital financial assets provided for in subparagraph 1) of Article 5 of the Digital Assets Law.

8. Column 5 indicates the type of currency of base assets (funds) according to the alphabetic currency codes in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217 "Codes for the representation of currencies and funds".

9. Column 6 indicates the volume of base assets (balance of funds).

10. Column 7 indicates the type of highly liquid assets according to the following codes:

"1" – state emission securities, issuers of which are the National Bank of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan in the manner established by paragraph 6 of Article 139 of the Budget Code of the Republic of Kazakhstan, with terms of circulation up to 3 (three) years;

"2" – state securities issued by foreign states with a sovereign rating not lower than the level of the sovereign rating of the Republic of Kazakhstan according to the classification of the international rating agency Standard & Poor's or ratings of a similar level of international rating agencies Moody's Investors Service and Fitch;

"3" – deposits in second-tier banks of the Republic of Kazakhstan.

11. Column 8 indicates the value of highly liquid assets.

In the event that code "2" is indicated in column 7, then in column 8 the value of state securities of foreign states in foreign currency is reflected in conversion at the market exchange rate determined in accordance with the procedure established by the joint resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 26, 2025 No. 56 and the Order of the Minister of Finance of the Republic of Kazakhstan dated September 29, 2025 No. 544 "On Approval of the Rules for Determining the Market Exchange Rate" (registered in the Registry of State Registration of Normative Legal Acts under No. 36983), as of the end of the reporting quarter.

12. Column 9 indicates the current total value of collateral for the issue of digital financial assets (by summing the volume of base assets indicated in column 6 and the value of highly liquid assets indicated in column 8).

Appendix 2

to the Rules for Reporting by Organizations Holding the Base Asset of a Digital Financial Asset to the National Bank of the Republic of Kazakhstan

Form

intended for the collection

of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

The form intended for the collection of administrative data on a gratuitous basis is posted on the website: www.nationalbank.kz

Name of the administrative form: Report on the status of base assets for the issue of digital financial assets provided for in subparagraph 2) of Article 5 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan"

Index of the form intended for the collection of administrative data on a gratuitous basis: CUST_R2

Frequency: quarterly

Reporting period: for ______ 20__ year

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: organization holding the base asset of a digital financial asset

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: quarterly, no later than the 10th (tenth) working day of the month following the reporting quarter

BIN: ______

Collection method: in electronic form

Table. Report on the status of base assets for the issue of digital financial assets provided for in subparagraph 2) of Article 5 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan"

No.	Name of digital financial asset	Volume of issue of digital financial assets	Business Identification Number (hereinafter – BIN) of the issuer of digital financial assets	Base assets
Type of currency of base assets	Type of base assets	Value of base assets
1	2	3	4	5	6	7

Name______

Address______

Telephone______

Email address______

Executor______ ______ ______

surname, first name and patronymic (if any) signature telephone

Head of the organization or the person entrusted with the function of signing the report ______ ______

surname, first name and patronymic (if any) signature

Date "____" ______ 20 year

Note: The form is filled out in accordance with the instructions for filling out the form intended for the collection of administrative data, "Report on the status of base assets for the issue of digital financial assets provided for in subparagraph 2) of Article 5 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan"

Appendix

to the form intended for the collection of

administrative data

on a gratuitous basis,

"Report on the status of base assets for the issue of digital financial assets provided for in subparagraph 2) of Article 5 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan"

Instructions for filling out the form intended for the collection

of administrative data on a gratuitous basis

"Report on the status of base assets for the issue of digital financial assets provided for in subparagraph 2) of Article 5 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan"

(index – CUST_R2, frequency – quarterly)

Chapter 1. General Provisions

1. These instructions define the unified requirements for filling out the form intended for the collection of administrative data "Report on the status of base assets for the issue of digital financial assets provided for in subparagraph 2) of Article 5 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan" (hereinafter – the Form).

2. The Form is compiled quarterly by the organization holding the base asset of a digital financial asset (hereinafter – the organization), as of the end of the reporting quarter.

3. The Form reflects information on the status of base assets for the issue of digital financial assets provided for in subparagraph 2) of Article 5 of the Law of the Republic of Kazakhstan "On Digital Assets in the Republic of Kazakhstan" (hereinafter – the Digital Assets Law).

4. The Form is signed by the head of the organization or the person entrusted with the function of signing the report.

Chapter 2. Instructions for Filling out the Form

5. Column 2 indicates the name of the digital financial asset issued by the issuer (if any).

6. Column 3 indicates the volume of issue of digital financial assets provided for in subparagraph 2) of Article 5 of the Digital Assets Law.

7. Column 4 indicates the BIN of the issuer of digital financial assets provided for in subparagraph 2) of Article 5 of the Digital Assets Law.

8. Column 5 indicates the type of currency of base assets according to the alphabetic currency codes in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217 "Codes for the representation of currencies and funds".

9. Column 6 indicates the type of base assets according to the following codes:

"1" – securities denominated in tenge;

"2" – securities denominated in foreign currency;

"3" – derivative securities;

"4" – derivative financial instruments;

"5" – another digital financial asset;

"6" - financial asset;

"7" – property rights (claims);

"8" – goods;

"9" – other property.

10. Column 7 indicates the value of base assets.

11. On Approval of the Rules for Reporting by Organizations Holding the Base Asset of a Digital Financial Asset to the National Bank of the Republic of Kazakhstan ↑