Registered with the Ministry of Justice of the Republic of Kazakhstan on 29.12.2018 under No. 18123

«REPUBLIC OF KAZAKHSTAN
ҰЛТТЫҚ БАНКІ»
РЕСПУБЛИКАЛЫҚ
МЕМЛЕКЕТТІК МЕКЕМЕСІ
REPUBLICAN
STATE INSTITUTION
«NATIONAL BANK
OF THE REPUBLIC OF KAZAKHSTAN»

БАСҚАРМАСЫНЫҢ
ҚАУЛЫСЫ
RESOLUTION
OF THE BOARD

29 October 2018
Almaty city
No. 267 city of Almaty

On introducing amendments and additions to certain regulatory legal acts of the Republic of Kazakhstan on issues of regulation of the financial market, payments and payment systems

In accordance with the laws of the Republic of Kazakhstan of 30 March 1995 «On the National Bank of the Republic of Kazakhstan», of 31 August 1995 «On banks and banking activity in the Republic of Kazakhstan», of 18 December 2000 «On insurance activity», of 2 July 2003 «On the securities market», of 4 July 2003 «On state regulation, control and supervision of the financial market and financial organizations», for the purpose of improving the regulatory legal acts of the Republic of Kazakhstan, the Board of the National Bank of the Republic of Kazakhstan RESOLVES:

1. To approve the List of certain regulatory legal acts of the Republic of Kazakhstan to which amendments and additions are introduced on issues of regulation of the financial market, payments and payment systems, according to the annex to this resolution.

2. The Department of Payment Systems (Ashykbekov E.T.) shall, in the procedure established by the legislation of the Republic of Kazakhstan, ensure:

1) together with the Legal Department (Sarsenova N.V.), state registration of this resolution with the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the day of state registration of this resolution, its sending in the Kazakh and Russian languages to the Republican State Enterprise with the right of economic management «Republican Center for Legal Information» for official publication and inclusion in the Reference Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan;

3) placement of this resolution on the official internet resource of the National Bank of the Republic of Kazakhstan after its official publication;

4) within ten working days after the state registration of this resolution, submission to the Legal Department of information on the implementation of the measures provided for by subparagraphs 2), 3) of this paragraph and paragraph 3 of this resolution.

3. The Department for the Protection of the Rights of Consumers of Financial Services and External Communications (Terentyev A.L.) shall ensure, within ten calendar days after the state registration of this resolution, the sending of its copy for official publication to periodical printed publications.

4. Control over the execution of this resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Kurmanov Zh.B.

5. This resolution shall enter into force upon the expiration of ten calendar days after the day of its first official publication.

Chairman of the National Bank
D. Akishev

«AGREED»
Committee on Statistics of the Ministry of National Economy of the Republic of Kazakhstan

Annex
to the resolution of the Board of the National Bank of the Republic of Kazakhstan of 29 October 2018 No. 267

List of certain regulatory legal acts of the Republic of Kazakhstan to which amendments and additions are introduced on issues of regulation of the financial market, payments and payment systems

1. To introduce to the resolution of the Agency of the Republic of Kazakhstan on regulation and supervision of the financial market and financial organizations of 2 October 2008 No. 148 «On approval of the Rules for investing the assets of the joint-stock company «Insurance Payments Guarantee Fund» (registered in the Register of state registration of regulatory legal acts under No. 5365) the following amendments and addition:

the heading shall be stated in the following wording:

«On approval of the Instruction on investing the assets of the joint-stock company «Insurance Payments Guarantee Fund»;

paragraph 1 shall be stated in the following wording:

«1. To approve the attached Instruction on investing the assets of the joint-stock company «Insurance Payments Guarantee Fund».»;

in the Rules for investing the assets of the joint-stock company «Insurance Payments Guarantee Fund», approved by the said resolution:

the heading shall be stated in the following wording:

«Instruction on investing the assets of the joint-stock company «Insurance Payments Guarantee Fund»;

the preamble shall be stated in the following wording:

«This Instruction has been developed in accordance with the Law of the Republic of Kazakhstan of 3 June 2003 «On the Insurance Payments Guarantee Fund» and details the implementation of investing the assets of the joint-stock company «Insurance Payments Guarantee Fund» (hereinafter – the Fund).»;

paragraph 4 shall be stated in the following wording:

«4. When transferring the Fund's assets to the management of an investment portfolio manager, the investment portfolio manager shall invest the Fund's assets in financial instruments within the limits of the Fund's assets and on the basis of the corresponding investment portfolio management agreement concluded between the investment portfolio manager and the Fund, in accordance with the requirements of this Instruction and the legislation of the Republic of Kazakhstan.»; paragraph 16 shall be stated in the following wording: «16. If as a result of any circumstances the structure of the portfolio of financial instruments acquired at the expense of the Fund's assets does not comply with the conditions established by this Instruction, the Fund shall immediately cease the placement of assets aggravating such non-compliance, and within one day notify the authorized body for regulation, control and supervision of the financial market and financial organizations (hereinafter – the authorized body) of the fact and causes of this non-compliance, and also within two working days provide a plan of measures for its elimination and eliminate the identified violation within the time periods specified in the plan of measures.»;

to supplement with paragraph 21 of the following content: "21. Investment of the Fund's assets in financial instruments whose value depends on the value (change in value) of quantities created and accounted for in a decentralized information system using cryptographic means and (or) computer calculations, which, in accordance with the civil legislation of the Republic of Kazakhstan, are not financial instruments or financial assets, and do not contain a right of claim against anyone, shall not be carried out.".

2. To introduce into the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 3 February 2014 No. 9 "On approval of the Rules for carrying out brokerage and (or) dealer activity on the securities market" (registered in the Register of state registration of normative legal acts under No. 9249, published on 16 April 2014 in the information-legal system "Әділет") the following supplement:

in the Rules for carrying out brokerage and (or) dealer activity on the securities market, approved by the said resolution:

to supplement with paragraph 53-1 of the following content: "53-1. Financial instruments whose value depends on the value (change in value) of quantities created and accounted for in a decentralized information system using cryptographic means and (or) computer calculations, which, in accordance with the civil legislation of the Republic of Kazakhstan, are not financial instruments or financial assets, and do not contain a right of claim against anyone, are not the subject of a transaction carried out by a broker and (or) dealer.".

3. To introduce into the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 3 February 2014 No. 10 "On approval of the Rules for carrying out activity on investment portfolio management" (registered in the Register of state registration of normative legal acts under No. 9248, published on 16 April 2014 in the information-legal system "Әділет") the following supplement:

in the Rules for carrying out activity on investment portfolio management, approved by the said resolution: to supplement with paragraph 33-1 of the following content: "33-1. Financial instruments whose value depends on the value (change in value) of quantities created and accounted for in a decentralized information system using cryptographic means and (or) computer calculations, which, in accordance with the civil legislation of the Republic of Kazakhstan, are not financial instruments or financial assets, and do not contain a right of claim against anyone, are not the subject of a transaction carried out by the investment portfolio manager, and are not accepted by him for management.".

4. To introduce into the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 26 February 2014 No. 29 "On approval of the Rules for forming a risk management and internal control system for second-tier banks" (registered in the Register of state registration of normative legal acts under No. 9322, published on 17 April 2014 in the information-legal system "Әділет") the following amendments:

In the Rules for forming a risk management and internal control system for second-tier banks, approved by the said resolution:

paragraph 3 shall be set out in the following wording:

"3. The following concepts are used in the Rules:

1) information security risk – the probability of occurrence of damage as a result of a violation of the integrity, confidentiality and availability of the bank's information assets, arising as a result of deliberate destructive impact on the part of the bank's employees and (or) third parties;

2) information technology risk – the probability of occurrence of damage as a result of unsatisfactory construction of processes related to the development and operation of information technologies by the bank;

3) unencumbered assets – the bank's assets in respect of which there are no legal, regulatory or technical obstacles (restrictions) for use, if necessary, for the purpose of meeting the bank's existing liquidity needs;

4) price risk – the probability of occurrence of financial losses as a result of unfavorable changes in the market value of financial instruments, goods;

5) control functions – functions carried out by the bank's structural subdivisions for conducting independent checks and assessing the effectiveness of the internal control system, risk management systems, information security, reliability of accounting and reporting, and a number of other control functions in accordance with the bank's internal

documents;

6) reputation loss risk – the probability of occurrence of losses, failure to receive planned income as a result of a narrowing of the client base, a decrease in other development indicators as a result of the formation in society of a negative perception of the bank's financial reliability, the quality of services provided or the nature of the bank's activity as a whole;

7) back-testing – a method of checking the effectiveness of risk measurement procedures using historical data on the bank's operations and comparing the calculated results with the actual results from carrying out the said operations;

8) currency risk – the probability of occurrence of financial losses as a result of unfavorable changes in foreign currency exchange rates in the course of the bank's activities;

9) GAP analysis – a method by means of which the bank measures interest rate risk and liquidity risk, based on comparing the volumes of the bank's assets and liabilities exposed to changes in interest rates or subject to repayment within a certain period;

10) legal risk – the probability of losses occurring as a result of: the bank's non-compliance with the requirements of the legislation of the Republic of Kazakhstan, and in relations with non-residents of the Republic of Kazakhstan – the applicable legislation of other states; the bank's non-compliance with the terms of concluded contracts; the commission of legal errors in the course of activity (incorrect legal advice or incorrect drafting of documents, including when considering disputed issues in judicial bodies); imperfection of the legal system (inconsistency of legislation, absence of legal norms regulating certain issues arising in the course of the bank's activity); violation by counterparties of the requirements of regulatory legal acts, as well as the terms of concluded contracts;

11) compliance risk – the probability of losses occurring as a result of the bank and its employees' non-compliance with the requirements of the legislation of the Republic of Kazakhstan, regulatory legal acts of the authorized body, internal documents of the bank regulating the procedure for the bank's provision of services and conduct of operations on the financial market, as well as the legislation of foreign states affecting the bank's activity;

12) credit risk – this is the probability of losses occurring as a result of the borrower's or counterparty's failure to fulfill its obligations in accordance with the agreed terms;

13) Financial Monitoring Committee of the Ministry of Finance of the Republic of Kazakhstan – a state body carrying out financial monitoring and taking other measures to counteract the legalization (laundering) of proceeds obtained by criminal means and the financing of terrorism in accordance with the Law of the Republic of Kazakhstan dated 28 August 2009

year "On Counteracting the Legalization (Laundering) of Proceeds Obtained by Criminal Means and the Financing of Terrorism" (hereinafter – FMC);

14) conflict of interest – a situation in which a contradiction arises between the personal interest of the bank's officials and (or) its employees and the proper performance by them of their official powers or the property and other interests of the bank and (or) its employees and (or) clients, which may entail adverse consequences for the bank and (or) its clients;

15) market risk – the probability of financial losses occurring on balance sheet and off-balance sheet items, caused by unfavorable changes in market interest rates, foreign currency exchange rates, the market value of financial instruments, and goods;

16) operational risk – the probability of losses occurring as a result of inadequate or insufficient internal processes, human resources and systems or external events, including legal risk (excluding strategic risk and reputational risk) and:

risk associated with an unclear, inadequate organizational structure of the bank, including the allocation of responsibility, the reporting and management structure;

risk caused by inadequate strategies, policies and (or) standards in the field of information technology, deficiencies in the use of software;

risk associated with inadequate information or its inappropriate use;

risk associated with inappropriate personnel management and (or) unqualified bank personnel;

risk associated with inadequate construction of business processes or weak control over compliance with internal documents and rules;

risk caused by unforeseen or uncontrollable factors of external influence on the bank's operations;

risk associated with the non-compliance of the bank's internal documents with the requirements of legislation;

risk associated with the actions of the bank's personnel, which may negatively affect the bank's activity, fraud;

risk caused by the provision of banking services to persons with a negative business reputation, as well as the conduct of operations, including payments and money transfers, which may negatively affect the bank's activity, including operations related to quantities created and accounted for in a decentralized information system using cryptography and (or) computer calculations, which in accordance with the civil legislation of the Republic of Kazakhstan are not financial instruments or financial assets, and do not contain a right of claim against anyone;

17) liquidity risk – the probability of losses occurring as a result of the bank's inability to fulfill its obligations within the established period without significant losses;

18) interest rate risk – the probability of financial losses occurring as a result of an unfavorable change in market interest rates on assets, liabilities and off-balance sheet instruments;

19) comparative analysis – comparison of the results of applying various risk assessment tools, which allows assessing their effectiveness and enables the bank to obtain a more complete understanding of the level of its exposure to risk;

20) policy – a set of internal documents including the policy and (or) other internal documents defining the necessary criteria, parameters, approaches, principles, standards, procedures and mechanisms ensuring the effective functioning of the bank and the compliance of its activity with the strategy and the acceptable level of risk;

21) strategic risk – the risk of losses occurring, of failure to receive planned income as a result of errors (deficiencies) made in adopting decisions determining the strategy of the bank's activity and development (strategic management) and manifested in the failure to take into account or insufficient consideration of possible dangers that may threaten the bank's activity, incorrect or insufficiently substantiated determination of promising areas of activity in which the bank can achieve an advantage over competitors, absence or provision in incomplete scope of the necessary resources (financial, material and technical, human) and organizational measures (management decisions) that should ensure the achievement of the bank's activity goals;

22) stress testing – a method for assessing the potential impact of exceptional but possible events on the financial condition of the bank;

23) scenario analysis – a process carried out by structural units together with the risk management unit, which allows identifying potential risk events and assessing their potential impact on the bank's activities should they occur;

24) risk – the probability that expected or unforeseen events may have a negative impact on the bank, its capital or income;

25) risk self-assessment – a tool by means of which the bank identifies and assesses the risks inherent in the bank's processes, assesses the effectiveness of control over the identified risks and determines the level of residual risk;

26) risk map – a description of the types and level of risks inherent in various business processes and (or) structural units of the bank for identifying weaknesses and ranking subsequent risk management actions by priority;

27) acceptable risk level – the level (amount) of risk that the bank

determines for itself as acceptable (tolerable, safe) for ensuring its financial reliability and long-term functioning based on the strategy, nature, scale and complexity of its activities, as well as its financial position;

28) key risk indicators – quantitative indicators characterizing the degree of the bank's exposure to risk, and on the basis of which the degree of the bank's approach to the critical risk level is identified and measures to minimize risk are taken;

29) risk profile – a set of risk indicators and other information characterizing the degree of the bank's exposure to various types of risks;

30) authorized collegial body (hereinafter – ACB) – a committee under the board of directors, the management board, a committee under the management board, a group of authorized persons of the bank responsible for assisting in the performance of the duties of the bank's board of directors in accordance with the requirements of the Rules, carrying out their activities on the basis of a regulation or other internal document of the bank approved by the bank's board of directors;

31) authorized body – the National Bank of the Republic of Kazakhstan;

32) organizational structure – an internal document and (or) a set of internal documents establishing the quantitative composition and system of management bodies, executive employees and structural units of the bank, schematically reflecting the structure of subordination, accountability and the procedure for their interaction with each other.

paragraph 8 shall be stated in the following wording:

“8. The internal control system is a system of organization, policies, procedures and methods adopted by the bank for:

ensuring the efficiency of the bank's activities, including the efficiency of managing banking risks, assets and liabilities, and ensuring the safekeeping of assets;

ensuring the completeness, reliability and timeliness of financial, regulatory and other reporting for internal and external users, as well as information security;

ensuring the bank's compliance with legislative and regulatory requirements and the bank's internal documents;

preventing the involvement of the bank and its employees in the carrying out of unlawful activities, including fraud, errors, inaccuracies, deception, legalization (laundering) of proceeds obtained by criminal means, and financing of terrorism, in the carrying out of operations on the territory of the Republic of Kazakhstan related to quantities created and accounted for in a decentralized information system using cryptographic means and (or) computer calculations, which are not, in accordance with the civil legislation of the Republic of Kazakhstan, financial instruments or financial assets, and do not contain a right of claim against anyone.”;

appendix 1 shall be stated in the wording according to the appendix to the List of certain normative legal acts of the Republic of Kazakhstan to which amendments and additions on issues of regulation of the financial market, payments and payment systems are being made;

in appendix 2:

the column Requirement of paragraph 4.1.4 shall be stated in the following wording:

“The bank carries out credit monitoring in accordance with the procedure and procedures for credit monitoring, which include, but are not limited to, the following:

1) the procedure and procedures for identifying, measuring, monitoring and controlling credit risk;

2) the methodology for calculating provisions (reserves), containing signs of impairment on loans taking into account the requirements of the authorized body and international financial reporting standards (hereinafter – IFRS), ensuring a justified and adequate calculation of provisions (reserves) on them;

3) the procedure and procedures for classifying loans;

4) periodic review of the ratings of borrowers/counterparties/issuers based on quantitative and qualitative factors enabling a detailed assessment of loan quality, justified classification and formation of provisions.”;

the column Requirement of paragraph 9.1.1 shall be stated in the following wording:

“The bank develops an operational risk management policy, which includes, but is not limited to, the following components:

1) the goals and objectives of operational risk management;

2) the basic principles of operational risk management;

3) the classification of operational risk event types and the main types of operational risks;

4) the acceptable level of the bank's operational risk;

5) determination of the participants in the operational risk management process on the basis of the three lines of defense, their powers, responsibility with a clear definition of the accountability structure;

6) determination of the procedure and procedures for identifying, measuring, monitoring and controlling operational risk, including:

a) determination of key operational risk indicators;

b) determination of procedures and mechanisms for operational risk management;

7) the procedure for exchanging information between participants in the operational risk management process across the three lines of defense, including the types, forms and deadlines for submitting information;

8) procedures for approval, authorization, analysis and monitoring of deviations from the policy, procedures, limits;

9) the order and procedures for approving new products, types of activity, processes and systems and (or) making significant changes to existing products, types of activity, processes and systems;

10) requirements for making changes to internal documents and procedures in cases of detecting deficiencies in operational risk management and (or) the occurrence of conditions affecting the level of the bank's exposure to operational risk;

11) customer acceptance and servicing program (customer acceptance policy). When developing and implementing procedures for deciding whether to accept a customer for servicing, the bank takes into account the inherent risk factors;

12) the procedures and order for refusing to conduct high-risk operations, including operations with values created and accounted for in a decentralized information system using cryptographic means and (or) computer computations, which, in accordance with the civil legislation of the Republic of Kazakhstan, are not financial instruments or financial assets and do not contain a right of claim against anyone, as well as for terminating business relations with a customer, shall be developed taking into account the inherent risk factors.";

subparagraph 3) of the column Requirement of paragraph 13.1 shall be set out in the following wording:

"3) the order and procedures for adopting decisions to refuse the provision of banking services, including the carrying out of operations related to values created and accounted for in a decentralized information system using cryptographic means and (or) computer computations, which, in accordance with the civil legislation of the Republic of Kazakhstan, are not financial instruments or financial assets and do not contain a right of claim against anyone;".

5. To introduce into the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 26 December 2016 No. 304 "On establishing the prudential normative values and calculation methodology for the prudential standards of an insurance (reinsurance) organization and an insurance group and other mandatory norms and limits, the list, forms, and deadlines for submitting reports on compliance with prudential standards by insurance (reinsurance) organizations and insurance groups, the Rules for submitting reports on compliance with prudential standards by insurance (reinsurance) organizations and insurance groups, the requirements for shares (participatory interests in the charter capital) of legal entities acquired by insurance (reinsurance) organizations, subsidiary organizations of insurance (reinsurance) organizations or insurance holdings, the list of bonds of international financial organizations acquired by insurance holdings, the minimum required rating for bonds acquired by insurance holdings, and the list of rating agencies, as well as the list of financial instruments (except for shares and participatory interests in the charter capital) acquired by insurance (reinsurance) organizations" (registered in the Register of State Registration of Normative Legal Acts under No. 14794, published on 24 February 2017 in the Reference Control Bank of Normative Legal Acts of the Republic of Kazakhstan) the following addition:

in the Normative Values and Calculation Methodology for the Prudential Standards of an Insurance (Reinsurance) Organization and an Insurance Group and Other Mandatory Norms and Limits approved by the said resolution:

to supplement with paragraph 45-1 reading as follows:

"45-1. Insurance of risks related to values created and accounted for in a decentralized information system using cryptographic means and (or) computer computations, which, in accordance with the civil legislation of the Republic of Kazakhstan, are not financial instruments or financial assets and do not contain a right of claim against anyone, shall not be carried out.".

6. To introduce into the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 27 March 2017 No. 54 "On approval of the Requirements for issuers and their securities admitted (being admitted) to circulation on the stock exchange, as well as for certain categories of the stock exchange list and on introducing amendments to certain normative legal acts of the Republic of Kazakhstan on issues of regulating the securities market" (registered in the Register of State Registration of Normative Legal Acts under No. 15175, published on 14 June 2017 in the Reference Control Bank of Normative Legal Acts of the Republic of Kazakhstan) the following amendment:

in the Requirements for issuers and their securities admitted (being admitted) to circulation on the stock exchange, as well as for certain categories of the stock exchange list and on introducing amendments to certain normative legal acts of the Republic of Kazakhstan on issues of regulating the securities market", approved by the said resolution:

paragraph 3 shall be set out in the following wording:

"3. Securities issued in accordance with the legislation of states other than the Republic of Kazakhstan, included in the list (admitted to circulation in the list) of the stock exchange, shall be admitted to circulation on the organized securities market of the Republic of Kazakhstan.

Financial instruments whose value depends on the value (change in value) of values created and accounted for in a decentralized information system using cryptographic means and (or) computer computations, which, in accordance with the civil legislation of the Republic of Kazakhstan, are not financial instruments or financial assets and do not contain a right of claim against anyone, shall not be admitted to circulation on the organized securities market of the Republic of Kazakhstan.".

Appendix
to the List of certain normative legal acts of the Republic of Kazakhstan to which amendments and additions are made on issues of regulating the financial market, payments and payment systems

Appendix 1
to the Rules for forming the risk management system and internal control for second-tier banks

Form intended for collecting administrative data

Report on monitoring operational risk events that resulted in losses in the amount of 100,000 (one hundred thousand) tenge or more __________________________________ on «» _________________ 20 ____________________________________________________________________

Reporting period: as of __________________ 20 ___ Index: 1-RISK Frequency: quarterly Submitted by: second-tier banks Where the form is submitted: National Bank of the Republic of Kazakhstan (hereinafter – the National Bank) Submission deadline: not later than the 30th day of the month following the reporting quarter

Form

No. p
/ p
Descr iption of the event of operation al risk, in which were incurred Form and amount of consequences from the occurrence of operational risk events (in tenge) imposed and and collected collected fines for court court costs costs, collec ted non-court non-judicial compen sations to employ ees non-court non-judicial compen sations to client s early early write-off write-off materi al costs for eliminat ние последс твий проч ие убыт ки, не покр сниж ение стои мост и актив ины е (ука зать как ие)

	losses (causes of losses)	grounds established by legislative acts of the Republic of Kazakhstan	by court decision	bank	bank's assets	bank	realization of operational risk	covered by reserves	bank's
1	2	3	4	5	6	7	8	9	10	11
1
2
3
4
5
…

Head of the bank's operational risk management unit ___________________________________ _________ ________ (surname, name, patronymic if any) (signature) (date)

Note: an explanation on completing the form intended for collecting administrative data is provided in the appendix to this form

Appendix
to the form of the report on monitoring of operational risk events that resulted in losses in the amount of 100 000 (one hundred thousand) tenge and more

Explanation on completing the form intended for collecting administrative data

Report on monitoring of operational risk events that resulted in losses in the amount of 100 000 (one hundred thousand) tenge and more

Chapter 1. General provisions

1. This explanation defines the requirements for completing the form intended for collecting administrative data “Report on monitoring operational risk events that resulted in losses of 100,000 (one hundred thousand) tenge or more” (hereinafter – the Form).

2. The Form was developed in accordance with the Rules for forming a risk management and internal control system for second-tier banks, approved by resolution of the Board of the National Bank of the Republic of Kazakhstan dated 26 February 2014 No. 29, registered in the Register of state registration of normative legal acts under No. 9322.

3. The Form is compiled quarterly by the bank.

4. The Form is signed by the head of the bank's operational risk management unit.

Chapter 2. Completion of the Form

5. Column 2 shall indicate a description of the operational risk event that resulted in losses (causes of losses).

6. Column 3 shall indicate imposed and collected fines on the grounds established by legislative acts of the Republic of Kazakhstan.

7. Column 4 shall indicate court costs and recoveries by court decision.

8. Column 5 shall indicate out-of-court compensations to bank employees.

9. Column 6 shall indicate out-of-court compensations to bank clients.

10. Column 7 shall indicate early write-off of the bank's tangible assets.

11. Column 8 shall indicate costs for eliminating the consequences of the operational risk materialization.

12. Column 9 shall indicate other losses not covered by reserves.

13. Column 10 shall indicate a decrease in the value of the bank's assets.

14. Column 11 shall indicate other information.