Resolution of the Board of the National Bank of the Republic of Kazakhstan dated June 29, 2023 No. 41 "On Amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 28, 2019 No. 224"

Astana city

On Amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 28, 2019 No. 224 "On Approval of the List, Forms, Deadlines for Submission of Reports on Compliance with Prudential Norms and Other Mandatory Norms and Limits by an Organization Engaged in Microfinance Activity, and Rules for Its Submission"

The Board of the National Bank of the Republic of Kazakhstan RESOLVES:

1. Make the following changes to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 28, 2019 No. 224 "On Approval of the List, Forms, Deadlines for Submission of Reports on Compliance with Prudential Norms and Other Mandatory Norms and Limits by an Organization Engaged in Microfinance Activity, and Rules for Its Submission" (registered in the Registry of State Registration of Normative Legal Acts under No. 19671):

rephrase the preamble as follows:

"In accordance with the Laws of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", "On State Statistics" and "[On Microfinance Activity](jl:31300092.0.1002655211_0" \o "Law of the Republic of Kazakhstan dated November 26, 2012 No. 56-V "On Microfinance Activity" (as amended and supplemented as of 12.09.2022 g.))" the Board of the National Bank of the Republic of Kazakhstan RESOLVES:";

rephrase Appendix 2 in the edition according to Appendix 1 to this Resolution;

rephrase Appendix 3 in the edition according to Appendix 2 to this Resolution;

rephrase Appendix 4 in the edition according to Appendix 3 to this Resolution;

rephrase Appendix 5 in the edition according to Appendix 4 to this Resolution.

2. The Department of Financial Market Statistics (Burambaeva A.M.) shall ensure in the manner established by the legislation of the Republic of Kazakhstan:

1. jointly with the Legal Department (Kasenov A.S.) the state registration of this Resolution in the Ministry of Justice of the Republic of Kazakhstan;

2. placement of this Resolution on the official Internet resource of the National Bank of the Republic of Kazakhstan after its official publication;

3. within ten working days after the state registration of this Resolution, submission to the Legal Department of information on the implementation of measures provided for in subparagraph 2) of this paragraph.

3. Control over the implementation of this Resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Baymagambetov A.M.

4. This Resolution shall enter into force after the expiration of ten calendar days from the day of its first official publication.

Chairman of the Board of the National Bank of the Republic of Kazakhstan		G.O. Pirmatov

"AGREED"

Bureau of National Statistics

Agency for Strategic

Planning and Reforms

of the Republic of Kazakhstan

"AGREED"

Agency of the Republic of Kazakhstan

for Regulation and Development

of the Financial Market

Appendix 1

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated June 29, 2023 No. 41

Appendix 2

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated November 28, 2019 No. 224

Form intended for the collection of administrative data

Submitted to: the territorial branch of the National Bank of the Republic of Kazakhstan

The administrative data form is posted on the Internet resource: www.nationalbank.kz

Report on Compliance with Prudential Norms

and Other Mandatory Norms and Limits

Index of administrative data form: PN-1

Frequency: monthly

Reporting period: as of ______ 20__ year

Persons submitting information: microfinance organization

Deadline for submission of the administrative data form: monthly, no later than the 25th (twenty-fifth) day of the month following the reporting month

Form

Table. Report on Compliance with Prudential Norms and Other Mandatory Norms and Limits

(in thousands of tenge)

No.	Name of Items	Amount (coefficient, limit in percent)
1	2	3
1.	Paid-up share capital
2.	Additional capital
3.	Undistributed net profit (loss) of previous years
4.	Funds, reserves formed from net income of previous years
5.	Undistributed net profit (loss) of the reporting period
6.	Revaluation of fixed assets
7.	Subordinated debt in the form of an unsecured obligation of a microfinance organization to legal entities-residents and non-residents of the Republic of Kazakhstan (excluding legal entities registered in the territory of states classified by the Organization for Economic Cooperation and Development as a list of offshore territories that have not accepted obligations on information exchange)
8.	Intangible assets, except for licensed software acquired for the purposes of the main activity of a microfinance organization
9.	Investments in shares or participation shares in the share capital of legal entities
10.	Calculated own capital of a microfinance organization
11.	Assets on the balance sheet of a microfinance organization
12.	Unsecured consumer microcredits
12.1	Provisions (reserves) formed in accordance with the Rules for carrying out classification of assets and contingent liabilities for provided microcredits, classification of assets for provided microcredits as doubtful and uncollectible, as well as the creation of provisions (reserves) against them, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 27, 2018 No. 62, registered in the Registry of State Registration of Normative Legal Acts under No. 16858 (hereinafter - Rules for carrying out classification of assets and contingent liabilities) for unsecured consumer microcredits (for calculating the own capital adequacy coefficient k1)
13.	Microcredits issued in accordance with paragraph 3-1 of Article 4 of the Law of the Republic of Kazakhstan "On Microfinance Activity" (hereinafter - Law)
13.1	Provisions (reserves) formed in accordance with the Rules for carrying out classification of assets and contingent liabilities, for microcredits issued in accordance with paragraph 3-1 of Article 4 of the Law (for calculating the own capital adequacy coefficient k1)
14.	Own capital adequacy coefficient k1
14.1	Microcredits with overdue debt on the principal amount, accrued remuneration for more than 90 (ninety) calendar days, accounted for by a microfinance organization on balance sheet accounts and written off to off-balance sheet accounting
14.2	Loan portfolio of a microfinance organization
14.3	Limit on the share of overdue debt on the principal amount, accrued remuneration for more than 90 (ninety) calendar days in the total amount of the loan portfolio of a microfinance organization
15.	Total debt of one borrower to a microfinance organization (including debt written off from the balance sheet of a microfinance organization)
16.	Amount of actually created provisions for issued microcredits (for calculating the maximum risk size coefficient per one borrower k2)
17.	Collateral of the borrower in the form of refined precious metals corresponding to international quality standards accepted by the London Bullion Market Association (London billion market association) and designated in the documents of this association as the "London good delivery" standard
18.	Collateral of the borrower in the form of guarantees of banks having a long-term debt rating of not lower than "A" by Standard & Poor's rating agency or a rating of a similar level by one of the other rating agencies
19.	Maximum risk size coefficient per one borrower k2
20.	Total liabilities of a microfinance organization
21.	Leverage coefficient k3

Name ______

Address ______

Phone ______

Email address ______

Executor ______ ______

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

Head or person entrusted with the function of signing the report

---

surname, first name and patronymic (if any) signature

Date "____" ______ 20__ year

Appendix
to report form on compliance

with prudential norms and

other mandatory norms and limits

Explanation on filling out the administrative data form

Report on Compliance with Prudential Norms and Other

Mandatory Norms and Limits

(index - PN-1, frequency - monthly)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the administrative data form "Report on Compliance with Prudential Norms and Other Mandatory Norms and Limits" (hereinafter - Form).
2. The Form is developed in accordance with subparagraph 65-2) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan
   "On State Statistics" and subparagraph 1) of part two of Article 27 of the Law of the Republic of Kazakhstan "On Microfinance Activity".
3. The Form is filled out monthly by a microfinance organization. Data in the Form is filled out in thousands of tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 (one thousand) tenge.
4. The Form is signed by the head or person entrusted with the function of signing the report, and the executor.

Chapter 2. Explanation on Filling out the Form

1. In line 12 of the Form, the amount of unsecured consumer microcredits is reflected, which includes the amount of the principal debt, accrued remuneration on microcredits provided to individuals for the purchase of goods, works and services not related to the conduct of business activities, without taking into account provisions (reserves) formed in accordance with the Rules for carrying out classification of assets and contingent liabilities.
2. In line 13, the amount is reflected, which includes the amount of the principal debt, accrued remuneration on microcredits issued in accordance with paragraph 3-1 of Article 4 of the Law, without taking into account provisions (reserves) formed in accordance with the Rules for carrying out classification of assets and contingent liabilities.
3. In lines 14, 19 and 21, values with three decimal places are indicated.
4. In line 14.1, microcredits with overdue debt on the principal amount, accrued remuneration for more than 90 (ninety) calendar days are reflected, which include the amount of the principal debt, accrued remuneration, without taking into account provisions (reserves) formed in accordance with the Rules for carrying out classification of assets and contingent liabilities, accounted for by a microfinance organization on balance sheet accounts and written off to off-balance sheet accounting.
5. In line 14.2, the loan portfolio is reflected, which includes the amount of the principal debt, accrued remuneration, without taking into account provisions (reserves) formed in accordance with the Rules for carrying out classification of assets and contingent liabilities, accounted for by a microfinance organization on balance sheet accounts and written off to off-balance sheet accounting.
6. In line 14.3, the value is indicated in percentage terms with three decimal places.
7. In lines 15, 16, 17, 18 and 19, information on the borrower with the maximum total debt to a microfinance organization is indicated.
8. In line 15, the total debt of one borrower to a microfinance organization (including debt written off from the balance sheet of a microfinance organization) is reflected, without taking into account provisions (reserves) formed in accordance with the Rules for carrying out classification of assets and contingent liabilities.

Appendix 2

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated June 29, 2023 No. 41

Appendix 3

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated November 28, 2019 No. 224

Form intended for the collection of administrative data

Submitted to: the territorial branch of the National Bank of the Republic of Kazakhstan

The administrative data form is posted on the Internet resource: www.nationalbank.kz

Report on the Breakdown of the Maximum Risk Size per One Borrower

Index of administrative data form: R_MRZ

Frequency: quarterly

Reporting period: as of ______ 20__ year

Persons submitting information: microfinance organization

Deadline for submission of the administrative data form: quarterly, no later than the 25th (twenty-fifth) day of the month following the reporting quarter

Form

Table. Report on the Breakdown of the Maximum Risk Size per One Borrower

(in thousands of tenge)

No.	Name of Borrower	Individual Identification Number, Business Identification Number	Amount of Claims on Loan (Microcredit)
Principal Debt	Accrued Remuneration	Penalty (Fine, Penalty) in case of compliance with asset recognition criteria	Discount (Premium)
1	2	3	4	5	6	7
Total:

continuation of the table:

			Collateral for Performance of Obligations
Total Amount of Actually Created Provisions	Book Value	Refined Precious Metals Corresponding to International Quality Standards Accepted by the London Bullion Market Association (London Billion Market Association) and Designated in the Documents of this Association as the "London Good Delivery" Standard		Guarantees of Banks Having a Long-Term Debt Rating of Not Lower than "A" by Standard & Poor's Rating Agency or a Rating of a Similar Level by One of the Other Rating Agencies
8	9	10		11

continuation of the table:

Write-offs from the Balance Sheet in the Reporting Period on the Loan (Microcredit)
Principal Debt	Accrued Remuneration	Penalty (Fines, Penalties) in case of compliance with asset recognition criteria
12	13	14

continuation of the table:

Amount of Claims on Accounts Receivable			Total Debt of One Borrower to a Microfinance Organization (Including Debt Written Off from the Balance Sheet of a Microfinance Organization)
Accounts Receivable	Total Amount of Actually Created Provisions	Book Value
15	16	17	18

Name ______

Address ______

Phone ______

Email address ______

Executor ______ ______

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

Head or person entrusted with the function of signing the report

---

surname, first name and patronymic (if any) signature

Date "____" ______ 20__ year

Appendix
to the report form on the breakdown

of the maximum risk size

per one borrower

Explanation on filling out the administrative data form

Report on the Breakdown of the Maximum Risk Size per One Borrower (index - R_MRZ, frequency - quarterly)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the administrative data form "Report on the Breakdown of the Maximum Risk Size per One Borrower" (hereinafter - Form).

2. The Form is developed in accordance with subparagraph 65-2) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan
   "On State Statistics" and subparagraph 1) of part two of Article 27 of the Law of the Republic of Kazakhstan "On Microfinance Activity".

3. The Form is filled out quarterly by a microfinance organization. Data in the Form is filled out in thousands of tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 (one thousand) tenge.

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

Chapter 2. Explanation on Filling out the Form

5. The Form reflects data on one borrower of a microfinance organization, who on the reporting date has the maximum total debt compared to other borrowers.

6. If on the reporting date the maximum total debt was the same for several borrowers, then data is reflected in the Form only for one (any) of these borrowers.

7. When filling out the Form, information calculated in accordance with prudential norms and other mandatory norms and limits for an organization engaged in microfinance activity, the methodology for their calculation, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 14, 2019 No. 192 "On Approval of Prudential Norms and Other Mandatory Norms and Limits for an Organization Engaged in Microfinance Activity, and the Methodology for Their Calculation", registered in the Registry of State Registration of Normative Legal Acts under No. 19629, is indicated.

8. In columns 5 and 13 of the Form, the amount of accrued but not repaid (not received) remuneration is indicated.

Appendix 3

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated June 29, 2023 No. 41

Appendix 4

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated November 28, 2019 No. 224

Form intended for the collection of administrative data

Submitted to: the territorial branch of the National Bank of the Republic of Kazakhstan

The administrative data form is posted on the Internet resource: www.nationalbank.kz

Report on Share and Own Capital,

as well as on the Leverage Coefficient

Index of administrative data form: USK-K3

Frequency: quarterly

Reporting period: as of ______ 20__ year

Persons submitting information: credit cooperative, pawnshop

Deadline for submission of the administrative data form: quarterly, no later than the 25th (twenty-fifth) day of the month following the reporting quarter

Form

Table. Report on Share and Own Capital, as well as on the Leverage Coefficient

(in thousands of tenge)

No.	Name of Items	Amount
1	2	3
	Paid-up share capital
	Additional capital
	Undistributed net profit (loss) of previous years
	Funds, reserves formed from net income of previous years
	Undistributed net profit (loss) of the reporting period
	Revaluation of fixed assets
	Subordinated debt in the form of an unsecured obligation to legal entities-residents and non-residents of the Republic of Kazakhstan (excluding legal entities registered in the territory of states classified by the Organization for Economic Cooperation and Development as a list of offshore territories that have not accepted obligations on information exchange)
	Intangible assets, except for licensed software acquired for the purposes of the main activity
	Investments in shares or participation shares in the share capital of legal entities
	Calculated own capital
	Total liabilities
	Liabilities of a credit cooperative to national holding companies and subsidiary organizations of a national holding company in the agro-industrial complex
	Leverage coefficient k3

Name ______

Address ______

Phone ______

Email address ______

Executor ______ ______

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

Head or person entrusted with the function of signing the report

---

surname, first name and patronymic (if any) signature

Date "____" ______ 20__ year

Appendix
to the report form on share

and own capital,

as well as on the leverage coefficient

Explanation on filling out the administrative data form

Report on Share and Own Capital,

as well as on the Leverage Coefficient

(index - USK-K3, frequency - quarterly)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the administrative data form "Report on Share and Own Capital, as well as on the Leverage Coefficient" (hereinafter - Form).
2. The Form is developed in accordance with subparagraph 65-2) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan
   "On State Statistics" and subparagraph 1) of part two of Article 27 of the Law of the Republic of Kazakhstan "On Microfinance Activity".
3. The Form is filled out quarterly by a credit cooperative and a pawnshop. Data in the Form is filled out in thousands of tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 (one thousand) tenge.
4. The Form is signed by the head or person entrusted with the function of signing the report, and the executor.

Chapter 2. Explanation on Filling out the Form

1. Data for line 12 of the Form is filled out only by credit cooperatives.
2. In line 13 of the Form, the value is indicated with three decimal places.

Appendix 4

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated June 29, 2023 No. 41

Appendix 5

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated November 28, 2019 No. 224

Rules for Submission of Reports

on Compliance with Prudential Norms and Other Mandatory

Norms and Limits by an Organization Engaged in Microfinance Activity

Chapter 1. General Provisions

1. These Rules for reporting on compliance with prudential standards and other mandatory norms and limits by an organization carrying out microfinance activity are developed in accordance with subparagraph 65-2) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics" and subparagraph 1) of part two Article 27 of the Law of the Republic of Kazakhstan "On Microfinance Activity" and define the procedure for submitting reports on compliance with prudential standards and other mandatory norms and limits by an organization carrying out microfinance activity to the territorial branch of the National Bank of the Republic of Kazakhstan at its location (hereinafter referred to as the branch of the National Bank).

Chapter 2. Procedure for Reporting

2. A microfinance organization must submit electronically to the branch of the National Bank the reporting specified in subparagraph 2) of paragraph 1 of this Decree by the 25th (twenty-fifth) day of the month following the reporting month, and the reporting specified in subparagraph 3) of paragraph 1 of this Decree by the 25th (twenty-fifth) day of the month following the reporting quarter.

3. A credit union and a pawnshop must submit electronically to the branch of the National Bank the reporting specified in subparagraph 4) of paragraph 1 of this Decree by the 25th (twenty-fifth) day of the month following the reporting quarter.

4. Data in the reporting must be indicated in the national currency of the Republic of Kazakhstan – tenge.

5. Reporting on paper media as of the reporting date must be signed by the head or the person entrusted with the function of signing the reporting and the executor, and stored in the organization carrying out microfinance activity.

6. The identity of the data of the reporting of the organization carrying out microfinance activity submitted in electronic format to the data on paper media is ensured by the head or the person entrusted with the function of signing the reporting.