Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 28, 2016 No. 41 on Approval of the Rules for Submission of Financial Reporting by Financial Organizations and Reporting Based on Accounting Data by Branches of Non-Resident Banks, Insurance (Reinsurance) Organizations, and Insurance Brokers — NBK — KZ


REPUBLICAN STATE INSTITUTION
"NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN"		RESOLUTION OF THE BOARD
January 28, 2016		No. 41
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Almaty city		Almaty city

On Approval of the Rules for Submission of Financial Reporting by Financial Organizations and Reporting Based on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Note ON TIME LIMITS!

The time limits for submitting reports are extended during the period of action of the state of emergency introduced by the Decree of the President of the RK of 15.03.2020 No. 285 "On Introduction of a State of Emergency in the Republic of Kazakhstan" in accordance with the Resolution of the Board of the National Bank of the RK of 31.03.2020 No. 42 (enters into force from the day of its first official publication).

Footnote. The title is amended by the Resolution of the Board of the National Bank of the RK of 27.08.2018 No. 184 (enters into force upon the expiration of ten calendar days after the day of its first official publication); of 28.11.2019 No. 220 (enters into force from 01.01.2020); of 31.03.2021 No. 34 (enters into force upon the expiration of ten calendar days after the day of its first official publication); in the edition of the Resolution of the Board of the National Bank of the RK of 24.12.2025 No. 104 (enters into force from January 1, 2026).

In accordance with subparagraph 47) of the second paragraph of part two of paragraph 19 of the Regulation of the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan of December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of 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 RESOLVES:

Footnote. The preamble is amended by the Resolution of the Board of the National Bank of the RK of 27.08.2018 No. 184 (enters into force upon the expiration of ten calendar days after the day of its first official publication); of 28.11.2019 No. 220 (enters into force from 01.01.2020); of 31.03.2021 No. 34 (enters into force upon the expiration of ten calendar days after the day of its first official publication); of 21.11.2022 No. 97 (enters into force from January 1, 2023); in the edition of the Resolution of the Board of the National Bank of the RK of 24.12.2025 No. 104 (enters into force from January 1, 2026).

Approve the attached Rules for Submission of Financial Reporting by Financial Organizations and Reporting Based on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan.

Footnote. Paragraph 1 is amended by the Resolution of the Board of the National Bank of the RK of 27.08.2018 No. 184 (enters into force upon the expiration of ten calendar days after the day of its first official publication); of 28.11.2019 No. 220 (enters into force from 01.01.2020); of 31.03.2021 No. 34 (enters into force upon the expiration of ten calendar days after the day of its first official publication); in the edition of the Resolution of the Board of the National Bank of the RK of 24.12.2025 No. 104 (enters into force from January 1, 2026).

Recognize as invalid the normative legal acts of the Republic of Kazakhstan according to the appendix to this resolution.
The Department of Accounting (Rakhmetova S.K.) in the manner established by the legislation of the Republic of Kazakhstan ensure:

jointly with the Legal Support Department (Sarsenova N.V.) state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;
sending this resolution to the republican state enterprise on the right of economic management "Republican Center for Legal Information of the Ministry of Justice of the Republic of Kazakhstan":

for official publication in the information and legal system "Adilet" within ten calendar days after its state registration in the Ministry of Justice of the Republic of Kazakhstan;

for inclusion in the State Register of Normative Legal Acts of the Republic of Kazakhstan, the Reference Control Bank of Normative Legal Acts of the Republic of Kazakhstan within ten calendar days from the day of its receipt by the National Bank of the Republic of Kazakhstan after state registration in the Ministry of Justice of the Republic of Kazakhstan;

posting this resolution on the official Internet resource of the National Bank of the Republic of Kazakhstan after its official publication.

The Department of International Relations and Public Relations (Kazybayev A.K.) ensure sending this resolution for official publication in periodic printed editions within ten calendar days after its state registration in the Ministry of Justice of the Republic of Kazakhstan.
Control over the execution of this resolution is entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Galieva D.T.
This resolution enters into force upon the expiration of ten calendar days after the day of its first official publication.
Suspend until January 1, 2024 the action:

of paragraphs one, two and three of paragraph 16 of the Rules for Submission of Financial Reporting by Financial Organizations, establishing that during the period of suspension these paragraphs act in the following edition:

"16. In the National Bank quarterly financial reporting:

insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations submit no later than the 6 (sixth) working day of the month following the reporting quarter, on the following forms:

balance sheet according to the form according to Appendix 9 to the Rules;

statement of profit and loss according to the form according to Appendix 10 to the Rules;";

Appendix 9 of the Rules for Submission of Financial Reporting by Financial Organizations is amended in the edition according to Appendix 24 to this resolution;

Appendix 10 of the Rules for Submission of Financial Reporting by Financial Organizations is amended in the edition according to Appendix 25 to this resolution.

Chairman of the National Bank D. Akishev

"AGREED"

Committee on Statistics
Ministry of National Economy of the Republic of Kazakhstan

Acting Chairman Imanaliev B.Z.

February 16, 2016

The Rules are presented in the edition of the Resolution of the Board of the National Bank of the RK of 31.03.21 No. 34; Resolution of the Board of the National Bank of the RK of 24.12.25 No. 104 (entered into force from January 1, 2026)

Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan of January 28, 2016 No. 41

Rules for Submission of Financial Reporting by Financial Organizations and Reporting Based on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Chapter 1. General Provisions

Rules for Submission of Financial Reporting by Financial Organizations and Reporting Based on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan (hereinafter - Rules) are developed in accordance with subparagraph 47) of the second paragraph of part two of paragraph 19 of the Regulation of the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan of December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of 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 determine the procedure for submission:

financial reporting by financial organizations, including forms, list, periodicity and deadlines for its submission;
reporting based on accounting data by branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan (hereinafter - branches of non-resident organizations), including forms, list, periodicity and deadlines for its submission.

Financial reporting and reporting based on accounting data are submitted in electronic format.
Financial reporting of financial organizations (except for the Unified Accumulative Pension Fund) and reporting based on accounting data of branches of non-resident organizations on paper medium is signed by the first head of the financial organization and/or branch of non-resident organization or the person acting on his behalf, the chief accountant, the executor and is stored at the financial organization and/or branch of the non-resident organization.

A financial organization (except for the Unified Accumulative Pension Fund) and/or a branch of a non-resident organization at the request of the National Bank and/or territorial branch of the National Bank and/or the authorized body for regulation, control and supervision of the financial market and financial organizations (hereinafter - authorized body) no later than 2 (two) working days from the day of receipt of the request submits reporting on paper medium, which does not contain corrections and erasures.

Financial reporting of financial organizations (except for the Unified Accumulative Pension Fund) and/or reporting based on accounting data of branches of non-resident organizations, submitted in electronic format, corresponds to reporting on paper medium. Identity of data submitted in electronic format to data on paper medium is ensured by the first head of the financial organization and/or branch of non-resident organization or the person acting on his behalf.

In annual financial reporting and/or reporting based on accounting data on paper medium, the presence of 2 (two) or more comparative periods is allowed.

Financial reporting of the Unified Accumulative Pension Fund in electronic format, certified by means of electronic digital signature of the first head or the person acting on his behalf, and the chief accountant, is stored in the automated information system of the Unified Accumulative Pension Fund. At the request of the National Bank and/or the authorized body, the Unified Accumulative Pension Fund no later than 2 (two) working days from the day of receipt of the request submits financial reporting in electronic format, downloaded from the automated information system of the Unified Accumulative Pension Fund.

Completeness and accuracy of data of financial reporting stored in the automated information system of the Unified Accumulative Pension Fund is ensured by the first head of the Unified Accumulative Pension Fund or the person acting on his behalf.

In case of detection of errors in previously submitted to the National Bank and/or territorial branch of the National Bank financial reporting and/or reporting based on accounting data, the financial organization and/or branch of the non-resident organization ensures correction of errors by carrying out the following measures in the specified sequence:

corrects the detected error by carrying out an accounting entry in accounting at the moment of detection of the error. Carries out retrospective adjustment in financial reporting in accordance with the requirements of international financial reporting standards;
the financial organization and/or branch of the non-resident organization sends to the authorized body and/or Regional Representative Offices of the authorized body, to the National Bank and/or territorial branch of the National Bank a written notification indicating a description of the detected error in previously submitted reporting.

Financial organizations submit to the National Bank, to the territorial branch of the National Bank at the place of their location jointly with monthly, quarterly and annual financial reporting an explanatory note in electronic format, in which financial organizations carry out detailing by items of the balance sheet "other assets" and "other liabilities", as well as by items of the statement of profit and loss/statement of comprehensive income "other income" and "other expenses".

Second-tier banks in the explanatory note additionally carry out detailing or in financial reporting disclose amounts by items "cash flows from operating activities before changes in operating assets and liabilities", "corporate income tax paid", "interest income" including "interest income accrued on loans to clients", "interest income received from loans to clients" and "interest expense" of the statement of profit and loss/statement of comprehensive income and statement of cash flows. Statements of cash flows of second-tier banks are compiled in accordance with international financial reporting standards by the direct method.

Branches of non-resident organizations submit to the National Bank jointly with monthly, quarterly and annual reporting based on accounting data an explanatory note in electronic format, in which detailing and breakdown of accounts by items of the statement of assets and liabilities "other assets" and "other liabilities", as well as by items of the statement of income and expenses "other income" and "other expenses" are disclosed.

Branches of non-resident banks of the Republic of Kazakhstan additionally submit in the explanatory note detailing or in financial reporting disclose amounts by items "cash flows from operating activities before changes in operating assets and liabilities", "corporate income tax paid", "interest income" including "interest income accrued on loans to clients", "interest income received from loans to clients" and "interest expense" of the statement of income and expenses and statement of cash flows. Statements of cash flows of branches are compiled in accordance with international financial reporting standards by the direct method.

Chapter 2. Procedure for Submission of Annual Financial Reporting and Annual Reporting Based on Accounting Data

In the National Bank annually by May 31 (inclusive) of the year following the reporting year, annual financial reporting is submitted, and in case of presence of subsidiary (subsidiaries) organization (organizations) - separate and consolidated annual financial reporting in electronic format, compiled in accordance with international financial reporting standards, and in cases provided for by laws of the Republic of Kazakhstan, confirmed by an audit organization, which include balance sheet according to the form according to Appendix 1 to the Rules, statement of profit and loss/statement of comprehensive income according to the form according to Appendix 2 to the Rules, statement of cash flows according to the form according to Appendix 3 to the Rules and statement of changes in equity according to the form according to Appendix 4 to the Rules, the following financial organizations:

second-tier banks;
insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers;
Unified Accumulative Pension Fund on its own assets;
Voluntary Accumulative Pension Funds on their own assets;
organizations carrying out brokerage and dealing activities in the securities market;
investment portfolio managers;
organizations carrying out transfer-agent activities in the securities market;
organizations carrying out separate types of banking operations (except for legal entities carrying out activities exclusively through exchange points on the basis of a license of the National Bank of the Republic of Kazakhstan for foreign currency exchange operations, and legal entities whose exclusive activity is cashing of banknotes, coins and valuables);
mutual insurance societies;
organization guaranteeing the implementation of insurance payments to policyholders (insured, beneficiaries) in case of liquidation of insurance organizations;
organizers of trading and clearing organizations.

Organizations carrying out microfinance activities annually by April 30 (inclusive) of the year following the reporting year submit to the territorial branch of the National Bank at the place of their location annual financial reporting in electronic format, and in case of presence of subsidiary (subsidiaries) organization (organizations) - separate and consolidated annual financial reporting in electronic format, compiled in accordance with international financial reporting standards or international financial reporting standards for small and medium-sized businesses, which includes:

balance sheet according to the form according to Appendix 1 to the Rules;
statement of profit and loss/statement of comprehensive income according to the form according to Appendix 2 to the Rules;
statement of cash flows according to the form according to Appendix 3 to the Rules;
statement of changes in equity according to the form according to Appendix 4 to the Rules.

The Unified Accumulative Pension Fund submits annual financial reporting on pension assets to the National Bank annually by April 30 (inclusive) of the year following the reporting year in electronic format, confirmed by an audit organization in accordance with paragraph 3 of Article 60 of the Social Code of the Republic of Kazakhstan, which includes:

statement of net pension assets formed due to mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions according to the form according to Appendix 10 to the Rules;
statement of net pension assets formed due to mandatory employer pension contributions according to the form according to Appendix 11 to the Rules;
statement of target assets formed due to target savings according to the form according to Appendix 12 to the Rules;
statement of changes in net pension assets formed due to mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions according to the form according to Appendix 13 to the Rules;
statement of changes in net pension assets formed due to mandatory employer pension contributions according to the form according to Appendix 14 to the Rules.

Voluntary Accumulative Pension Funds submit annual financial reporting on pension assets to the National Bank annually by April 30 (inclusive) of the year following the reporting year in electronic format, confirmed by an audit organization in accordance with paragraph 3 of Article 60 of the Social Code of the Republic of Kazakhstan, which includes:

statement of net pension assets formed due to mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions according to the form according to Appendix 10 to the Rules;
statement of changes in net pension assets formed due to mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions according to the form according to Appendix 13 to the Rules.

Financial organizations that have accepted assets and liabilities as a result of an operation for simultaneous transfer of assets and liabilities submit to the National Bank annual financial reporting, and in case of presence of subsidiary (subsidiaries) organization (organizations) - separate and consolidated annual financial reporting in electronic format, compiled in accordance with international financial reporting standards and confirmed by an audit organization, for the reporting year in which the operation for simultaneous transfer of assets and liabilities occurred, by May 31 (inclusive) of the year following the reporting year, which includes:

balance sheet according to the form according to Appendix 1 to the Rules;
statement of profit and loss/statement of comprehensive income according to the form according to Appendix 2 to the Rules;
statement of cash flows according to the form according to Appendix 3 to the Rules;
statement of changes in equity according to the form according to Appendix 4 to the Rules.

Branches of non-resident organizations annually by April 30 (inclusive) of the year following the reporting year submit to the National Bank in electronic format annual reporting based on accounting data, compiled in accordance with international financial reporting standards, on the following forms:

statement of assets and liabilities according to the form according to Appendix 5 to the Rules;
statement of income and expenses according to the form according to Appendix 6 to the Rules;
statement of cash flows according to the form according to Appendix 7 to the Rules.

Additionally, branches of non-resident insurance organizations of the Republic of Kazakhstan, having a license in the "life insurance" industry and carrying out the conclusion of insurance contracts providing for conditions of participation of the policyholder in investments, submit to the National Bank annually by April 30 (inclusive) of the year following the reporting year:

statement on assets of the investment fund (clients) according to the form according to Appendix 8 to the Rules;
statement of income and expenses on assets of the investment fund (clients) according to the form according to Appendix 9 to the Rules.

Chapter 3. Procedure for Submission of Quarterly and Monthly Financial Reporting, Quarterly and Monthly Reporting Based on Accounting Data

In the National Bank quarterly financial reporting:

second-tier banks submit no later than 60 (sixty) calendar days following the reporting quarter, on the following forms:

balance sheet according to the form according to Appendix 1 to the Rules;

statement of profit and loss/statement of comprehensive income according to the form according to Appendix 2 to the Rules;

statement of cash flows according to the form according to Appendix 3 to the Rules;

statement of changes in equity according to the form according to Appendix 4 to the Rules.

Second-tier banks in case of presence of subsidiary (subsidiaries) organization (organizations) submit separate quarterly financial reporting and consolidated quarterly financial reporting, compiled in accordance with international financial reporting standards, certified by an audit organization (if any), within the time limit established by the first part of this subparagraph, and on the forms specified in the first part of this subparagraph;

insurance brokers submit no later than the 6 (sixth) working day of the month following the reporting quarter, on the following forms:

balance sheet according to the form according to Appendix 15 to the Rules;

statement of profit and loss according to the form according to Appendix 16 to the Rules;

organizations carrying out certain types of banking operations (excluding the National Postal Operator, mortgage organizations, legal entities conducting activities exclusively through exchange points based on a license from the National Bank for foreign currency cash exchange operations, legal entities whose exclusive activity is the collection of banknotes, coins, and valuables, the central depository, the trading organizer, the clearing organization, brokers and/or dealers carrying out certain types of banking operations based on the corresponding license of the authorized body) submit no later than the 20th (twentieth) day of the month following the reporting quarter on the following forms:

accounting balance sheet according to the form in Appendix 15 to the Rules;

income statement according to the form in Appendix 16 to the Rules.

Quarterly financial reporting is submitted to the territorial branch of the National Bank at their location:

on forms according to Appendices 15 and 16 to the Rules:

organizations carrying out microfinance activities applying international financial reporting standards, no later than the 25th (twenty-fifth) day of the month following the reporting quarter;

on forms according to Appendices 17 and 18 to the Rules:

organizations carrying out microfinance activities applying international financial reporting standards for small and medium-sized businesses, no later than the 25th (twenty-fifth) day of the month following the reporting quarter.

Quarterly accounting reporting is submitted to the National Bank:

by branches of non-resident banks of the Republic of Kazakhstan no later than 60 (sixty) calendar days following the reporting quarter, on the following forms:

report on assets and liabilities according to the form in Appendix 5 to the Rules;

report on income and expenses according to the form in Appendix 6 to the Rules;

report on cash flows according to the form in Appendix 7 to the Rules;

by branches of non-resident insurance brokers of the Republic of Kazakhstan no later than the 6th (sixth) working day of the month following the reporting quarter, on the following forms:

report on cash flows according to the form in Appendix 7 to the Rules;

report on assets and liabilities according to the form in Appendix 21 to the Rules;

report on income and expenses according to the forms in Appendix 22 to the Rules.

Monthly financial reporting is submitted to the National Bank:

by insurance (reinsurance) organizations and Islamic insurance (reinsurance) organizations no later than the 10th (tenth) working day of the month following the reporting month, on the following forms:

accounting balance sheet according to the form in Appendix 19 to the Rules;

income statement according to the form in Appendix 20 to the Rules;

by the Unified Accumulative Pension Fund no later than the 20th (twentieth) day of the month following the reporting month, on the following forms:

accounting balance sheet according to the form in Appendix 23 to the Rules;

income statement according to the form in Appendix 24 to the Rules;

report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions, according to the form in Appendix 25 to the Rules;

report on net pension assets formed from employer's mandatory pension contributions, according to the form in Appendix 26 to the Rules;

report on target assets formed from target accumulations, according to the form in Appendix 27 to the Rules;

report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions, according to the form in Appendix 28 to the Rules;

report on changes in net pension assets formed from employer's mandatory pension contributions, according to the form in Appendix 29 to the Rules;

voluntary accumulation pension funds submit no later than the 5th (fifth) working day of the month following the reporting month, on the following forms:

accounting balance sheet according to the form in Appendix 23 to the Rules;

income statement according to the form in Appendix 24 to the Rules;

organizations carrying out brokerage and dealing activities in the securities market submit no later than the 5th (fifth) working day of the month following the reporting month, on the following forms:

accounting balance sheet according to the form in Appendix 30 to the Rules;

income statement according to the form in Appendix 31 to the Rules;

investment portfolio managers submit no later than the 5th (fifth) working day of the month following the reporting month, on the following forms:

accounting balance sheet according to the form in Appendix 30 to the Rules;

income statement according to the form in Appendix 31 to the Rules;

report on assets of the investment fund (clients), according to the form in Appendix 8 to the Rules;

report on income and expenses on assets of the investment fund (clients), according to the form in Appendix 9 to the Rules;

report on net pension assets, according to the form in Appendix 32 to the Rules;

report on changes in net pension assets, according to the form in Appendix 33 to the Rules;

insurance organizations holding a license in the "life insurance" industry and concluding insurance contracts providing for conditions of the policyholder's participation in the insurer's investments submit no later than the 6th (sixth) working day of the month following the reporting month, on the following forms:

report on assets of the investment fund (clients), according to the form in Appendix 8 to the Rules;

report on income and expenses on assets of the investment fund (clients), according to the form in Appendix 9 to the Rules;

the National Postal Operator submits no later than the 25th (twenty-fifth) day of the month following the reporting month, on the following forms:

accounting balance sheet according to the form in Appendix 15 to the Rules;

income statement according to the form in Appendix 34 to the Rules;

the central depository submits no later than the 20th (twentieth) day of the month following the reporting month, on the following forms:

accounting balance sheet according to the form in Appendix 15 to the Rules;

income statement according to the form in Appendix 16 to the Rules;

the trading organizer and clearing organization submit no later than the 20th (twentieth) day of the month following the reporting month, on the following forms:

accounting balance sheet according to the form in Appendix 15 to the Rules;

income statement according to the form in Appendix 16 to the Rules;

the organization guaranteeing the implementation of insurance payments to policyholders (insured persons, beneficiaries) in the event of liquidation of insurance organizations submits no later than the 5th (fifth) working day (inclusive) of the month following the reporting month, on the following forms:

accounting balance sheet according to the form in Appendix 35 to the Rules;

income statement according to the form in Appendix 36 to the Rules.

Monthly accounting reporting is submitted to the National Bank:

by branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan no later than the 6th (sixth) working day of the month following the reporting month, on the following forms:

report on cash flows according to the form in Appendix 7 to the Rules;

report on assets and liabilities according to the form in Appendix 37 to the Rules;

report on income and expenses according to the form in Appendix 38 to the Rules;

by branches of non-resident insurance organizations of the Republic of Kazakhstan holding a license in the "life insurance" industry and concluding insurance contracts providing for conditions of the policyholder's participation in investments, no later than the 6th (sixth) working day of the month following the reporting month, on the following forms:

report on assets of the investment fund (clients), according to the form in Appendix 8 to the Rules;

report on income and expenses on assets of the investment fund (clients), according to the form in Appendix 9 to the Rules.

Appendix 1
to the Rules for submission of financial reporting by financial organizations and accounting reporting by branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan

Form, designed for the collection of administrative data

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

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

Name of the administrative form: accounting balance sheet.

Index of the form designed for the collection of administrative data on a gratuitous basis: F1.

Frequency: annual/quarterly.

Reporting period: as of "_" ______ 20 year.

Circle of persons submitting the form designed for the collection of administrative data on a gratuitous basis: second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, the Unified Accumulative Pension Fund regarding its own assets, voluntary accumulation pension fund regarding its own assets, organizations carrying out brokerage and dealing activities in the securities market, trading organizers, clearing organizations, investment portfolio managers, organizations carrying out microfinance activities, organizations carrying out transfer-agent activities in the securities market, organizations carrying out certain types of banking operations (excluding legal entities conducting activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency cash exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins, and valuables), mutual insurance societies, organizations that accepted assets and liabilities as a result of an operation for simultaneous transfer of assets and liabilities, the organization guaranteeing the implementation of insurance payments to policyholders (insured persons, beneficiaries) in the event of liquidation of insurance organizations.

Deadline for submission of the form designed for the collection of administrative data on a gratuitous basis:

second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, the Unified Accumulative Pension Fund regarding its own assets, voluntary accumulation pension fund regarding its own assets, organizations carrying out brokerage and dealing activities in the securities market, trading organizers, clearing organizations, investment portfolio managers, organizations carrying out transfer-agent activities in the securities market, organizations carrying out certain types of banking operations (excluding legal entities conducting activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency cash exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins, and valuables), mutual insurance societies, the organization guaranteeing the implementation of insurance payments to policyholders (insured persons, beneficiaries) in the event of liquidation of insurance organizations – annually by May 31st (thirty-first) (inclusive) of the year following the reporting year;
organizations carrying out microfinance activities – annually by April 30th (thirtieth) (inclusive) of the year following the reporting year;
second-tier banks – quarterly no later than 60 (sixty) calendar days following the reporting quarter;
organizations that accepted assets and liabilities as a result of an operation for simultaneous transfer of assets and liabilities – by May 31st (thirty-first) (inclusive) of the year following the reporting year, in which the operation for simultaneous transfer of assets and liabilities occurred.

BIN: ______

Collection method: in electronic form.


		(in thousands of tenge)
Name of item	End of reporting period		End of previous year
1	2		3
…
…
Total assets
…
….
Total liabilities
…
…
Total equity
Total liabilities and equity


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, name and patronymic (if any) Date «____» ______ 20 year	signature

Note: The form is filled out in accordance with the explanation for filling out the form designed for the collection of administrative data on a gratuitous basis "Accounting Balance Sheet".

Appendix
to the form designed for the collection of administrative data on a gratuitous basis "Accounting Balance Sheet"

Explanation for filling out the form designed for the collection of administrative data on a gratuitous basis

"Accounting Balance Sheet"
(index – F1, frequency: annual/quarterly)

This explanation defines uniform requirements for filling out the form designed for the collection of administrative data on a gratuitous basis "Accounting Balance Sheet" (hereinafter referred to as the form).
The form is submitted annually and quarterly as of the end of the reporting period.

In the presence of subsidiary organization(s): second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, the Unified Accumulative Pension Fund regarding its own assets, voluntary accumulation pension fund regarding its own assets, organizations carrying out brokerage and dealing activities in the securities market, trading organizers, clearing organizations, investment portfolio managers, organizations carrying out microfinance activities, organizations carrying out transfer-agent activities in the securities market, organizations carrying out certain types of banking operations (excluding legal entities conducting activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency cash exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins, and valuables), mutual insurance societies submit a separate accounting balance sheet and a consolidated accounting balance sheet.

Organizations that accepted assets and liabilities as a result of an operation for simultaneous transfer of assets and liabilities, in the presence of a subsidiary organization(s), submit a separate accounting balance sheet and a consolidated accounting balance sheet for the reporting year in which the operation for simultaneous transfer of assets and liabilities occurred.

The unit of measurement used when filling out the form is established 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.
The completed form is signed by the head or person acting on his behalf, the chief accountant, and the executor.
When filling out column 1, the names of items are filled in arbitrarily, based on the organization's transactions.
Column 2 indicates data as of the end of the reporting period, including the last day of the reporting period.
Column 3 indicates data as of the end of the previous year.
Type of financial reporting: separate and consolidated.

Appendix 2
to the Rules for submission of financial reporting by financial organizations and accounting reporting by branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan

Form, designed for the collection of administrative data

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

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

Name of the administrative form: income statement/report on comprehensive income.

Index of the form designed for the collection of administrative data on a gratuitous basis: F2.

Frequency: annual/quarterly.

Reporting period: as of "_" ______ 20 year.

Deadline for submission of the form designed for the collection of administrative data on a gratuitous basis:

second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, the Unified Accumulative Pension Fund regarding its own assets, voluntary accumulation pension fund regarding its own assets, organizations carrying out brokerage and dealing activities in the securities market, trading organizers, clearing organizations, investment portfolio managers, organizations carrying out transfer-agent activities in the securities market, organizations carrying out certain types of banking operations (excluding legal entities conducting activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency cash exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins, and valuables), mutual insurance societies, the organization guaranteeing the implementation of insurance payments to policyholders (insured persons, beneficiaries) in the event of liquidation of insurance organizations – annually by May 31st (thirty-first) (inclusive) of the year following the reporting year;
organizations carrying out microfinance activities – annually by April 30th (thirtieth) (inclusive) of the year following the reporting year;
second-tier banks – quarterly no later than 60 (sixty) calendar days following the reporting quarter;
organizations that accepted assets and liabilities as a result of an operation for simultaneous transfer of assets and liabilities – by May 31st (thirty-first) (inclusive) of the year following the reporting year, in which the operation for simultaneous transfer of assets and liabilities occurred.

BIN: ______

Collection method: in electronic form.


			(in thousands of tenge)
Name of item	For the period from the beginning of the current year (cumulative)	For the similar period from the beginning of the previous year (cumulative)
1	2	3
…
…
…
…
Net profit/net loss before tax
…
Income tax expenses
…
Net profit/net loss
…


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, name and patronymic (if any) Date «____» ______ 20 year	signature

Note: The form is filled out in accordance with the explanation for filling out the form designed for the collection of administrative data on a gratuitous basis "Income Statement/Report on Comprehensive Income".


	Appendix to the form designed for the collection of administrative data on a gratuitous basis "Income Statement/Report on Comprehensive Income"

Explanation for filling out the form designed for the collection of administrative data on a gratuitous basis

"Income Statement/Report on Comprehensive Income" (index – F2, frequency: annual/quarterly)

This explanation defines uniform requirements for filling out the form designed for the collection of administrative data on a gratuitous basis "Income Statement/Report on Comprehensive Income" (hereinafter referred to as the form).
The form is submitted annually and quarterly for the reporting period cumulatively and for the similar period from the beginning of the previous year
(cumulative).

In the presence of a subsidiary (subsidiaries) – second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, the Unified Accumulative Pension Fund based on its own assets, the Voluntary Accumulative Pension Fund based on its own assets, organizations carrying out brokerage and dealing activities in the securities market, trading organizers, clearing organizations, investment portfolio managers, organizations carrying out microfinance activities, organizations carrying out transfer-agent activities in the securities market, organizations carrying out certain types of banking operations (excluding legal entities carrying out activities exclusively through exchange points based on a license of the National Bank of the Republic Kazakhstan for foreign currency cash exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance societies present a separate statement of profit or loss / statement of comprehensive income and a consolidated statement of profit or loss / statement of comprehensive income.

Organizations that have accepted assets and liabilities as a result of a simultaneous transfer of assets and liabilities operation, in the presence of a subsidiary (subsidiaries), present a separate statement of profit or loss / statement of comprehensive income and a consolidated statement of profit or loss / statement of comprehensive income, for the reporting year in which the simultaneous transfer of assets and liabilities operation occurred.

The unit of measurement used when filling out the form is set 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.
The completed form is signed by the head or the person acting on his behalf, the chief accountant and the executor.
When filling in column 1, the names of items are filled in arbitrarily, based on the organization's operations.
Column 2 indicates data for the period from the beginning of the current year (cumulative).
Column 3 indicates data for the similar period from the beginning of the previous year (cumulative).
Type of financial reporting: separate and consolidated.

Appendix 3
to the Rules on the Submission of Financial Statements by Financial Organizations and Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Form, designed for the collection of administrative data

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

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

Name of the administrative form: cash flow statement.

Index of the form designed for the collection of administrative data on a gratuitous basis: F3.

Periodicity: annual/quarterly.

Reporting period: as of "" ______ 20 year.

Circle of persons submitting the form designed for the collection of administrative data on a gratuitous basis: second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, the Unified Accumulative Pension Fund based on its own assets, the Voluntary Accumulative Pension Fund based on its own assets, organizations carrying out brokerage and dealing activities in the securities market, trading organizers, clearing organizations, investment portfolio managers, organizations carrying out microfinance activities, organizations carrying out transfer-agent activities in the securities market, organizations carrying out certain types of banking operations (excluding legal entities carrying out activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency cash exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance societies, organizations that have accepted assets and liabilities as a result of a simultaneous transfer of assets and liabilities operation, the organization guaranteeing the implementation of insurance payments to policyholders (insured persons, beneficiaries) in the event of liquidation of insurance organizations.

Deadline for submitting the form designed for the collection of administrative data on a gratuitous basis:

second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, the Unified Accumulative Pension Fund based on its own assets, the Voluntary Accumulative Pension Fund based on its own assets, organizations carrying out brokerage and dealing activities in the securities market, trading organizers, clearing organizations, investment portfolio managers, organizations carrying out transfer-agent activities in the securities market, organizations carrying out certain types of banking operations (excluding legal entities carrying out activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency cash exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance societies, the organization guaranteeing the implementation of insurance payments to policyholders (insured persons, beneficiaries) in the event of liquidation of insurance organizations – annually by May 31 (inclusive) of the year following the reporting year;
organizations carrying out microfinance activities – annually by April 30 (inclusive) of the year following the reporting year;
second-tier banks – quarterly no later than 60 (sixty) calendar days following the reporting quarter;
organizations that have accepted assets and liabilities as a result of a simultaneous transfer of assets and liabilities operation – by May 31 (inclusive) of the year following the reporting year in which the simultaneous transfer of assets and liabilities operation occurred.

BIN: ______

Collection method: in electronic form.


		(in thousands of tenge)
Item Name	For the reporting period		For the similar period of the previous year
1	2		3
…
Net cash flows from operating activities before payment of income tax
…
Total cash from operating activities
…
Net cash flows from investing activities
…
Cash flows from financing activities
…
Cash and cash equivalents as of the end of the year


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: the form is filled out in accordance with the explanation for filling out the form designed for the collection of administrative data on a gratuitous basis "Cash Flow Statement".

Appendix
to the form designed for the collection of administrative data on a gratuitous basis "Cash Flow Statement"

Explanation for filling out the form designed for the collection of administrative data on a gratuitous basis

"Cash Flow Statement"
(index – F3, periodicity: annual/quarterly)

This explanation defines the unified requirements for filling out the form designed for the collection of administrative data on a gratuitous basis "Cash Flow Statement" (hereinafter – the form).
The form is submitted annually and quarterly for the reporting period cumulatively and for the similar period from the beginning of the previous year
(cumulative).

In the presence of a subsidiary (subsidiaries) – second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, the Unified Accumulative Pension Fund based on its own assets, the Voluntary Accumulative Pension Fund based on its own assets, organizations carrying out brokerage and dealing activities in the securities market, trading organizers, clearing organizations, investment portfolio managers, organizations carrying out microfinance activities, organizations carrying out transfer-agent activities in the securities market, organizations carrying out certain types of banking operations (excluding legal entities carrying out activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency cash exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance societies present a separate cash flow statement and a consolidated cash flow statement.

Organizations that have accepted assets and liabilities as a result of a simultaneous transfer of assets and liabilities operation, in the presence of a subsidiary (subsidiaries), present a separate cash flow statement and a consolidated cash flow statement, for the reporting year in which the simultaneous transfer of assets and liabilities operation occurred.

The unit of measurement used when filling out the form is set 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.
The completed form is signed by the head or the person acting on his behalf, the chief accountant and the executor.
When filling in column 1, the names of items are filled in arbitrarily, based on the organization's operations.
Column 2 indicates data for the reporting period, including the last day of the reporting period.
Column 3 indicates data as of the end of the similar period of the previous year.
Type of financial reporting: separate and consolidated.

Appendix 4
to the Rules on the Submission of Financial Statements by Financial Organizations and Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Form, designed for the collection of administrative data

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

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

Name of the administrative form: statement of changes in equity.

Index of the form designed for the collection of administrative data on a gratuitous basis: F4.

Periodicity: quarterly/annual.

Reporting period: as of "" ______ 20 year.

Circle of persons submitting the form designed for the collection of administrative data on a gratuitous basis: second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, the Unified Accumulative Pension Fund based on its own assets, the Voluntary Accumulative Pension Fund based on its own assets, organizations carrying out brokerage and dealing activities in the securities market, trading organizers, clearing organizations, investment portfolio managers, organizations carrying out microfinance activities, organizations carrying out transfer-agent activities in the securities market, organizations carrying out certain types of banking operations (excluding legal entities carrying out activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency cash exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance societies, organizations that have accepted assets and liabilities as a result of a simultaneous transfer of assets and liabilities operation, the organization guaranteeing the implementation of insurance payments to policyholders (insured persons, beneficiaries) in the event of liquidation of insurance organizations.

Deadline for submitting the form designed for the collection of administrative data on a gratuitous basis:

second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, the Unified Accumulative Pension Fund based on its own assets, the Voluntary Accumulative Pension Fund based on its own assets, organizations carrying out brokerage and dealing activities in the securities market, trading organizers, clearing organizations, investment portfolio managers, organizations carrying out transfer-agent activities in the securities market, organizations carrying out certain types of banking operations (excluding legal entities carrying out activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency cash exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance societies, the organization guaranteeing the implementation of insurance payments to policyholders (insured persons, beneficiaries) in the event of liquidation of insurance organizations – annually by May 31 (inclusive) of the year following the reporting year;
organizations carrying out microfinance activities – annually by April 30 (inclusive) of the year following the reporting year;
second-tier banks – quarterly no later than 60 (sixty) calendar days following the reporting quarter;
organizations that have accepted assets and liabilities as a result of a simultaneous transfer of assets and liabilities operation – by May 31 (inclusive) of the year following the reporting year in which the simultaneous transfer of assets and liabilities operation occurred.

BIN: ______

Collection method: in electronic form.


			(in thousands of tenge)
Item Name	Share Capital	Name of Component of Equity		Total Equity
1	2	3		4
As of the end of the previous reporting year
…
Other Comprehensive Income
…
Total Comprehensive Income/Loss for the period
…
Balance as of the reporting date


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: the form is filled out in accordance with the explanation for filling out the form designed for the collection of administrative data on a gratuitous basis "Statement of Changes in Equity".

Appendix
to the form designed for the collection of administrative data on a gratuitous basis "Statement of Changes in Equity"

Explanation for filling out the form designed for the collection of administrative data on a gratuitous basis

"Statement of Changes in Equity"
(index – F4, periodicity: annual/quarterly)

This explanation defines the unified requirements for filling out the form designed for the collection of administrative data on a gratuitous basis "Statement of Changes in Equity" (hereinafter – the form).
The form is submitted annually and quarterly for the reporting period cumulatively and for the similar period from the beginning of the previous year
(cumulative).

In the presence of a subsidiary (subsidiaries), second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, the Unified Accumulative Pension Fund based on its own assets, the Voluntary Accumulative Pension Fund based on its own assets, organizations carrying out brokerage and dealing activities in the securities market, trading organizers, clearing organizations, investment portfolio managers, organizations carrying out microfinance activities, organizations carrying out transfer-agent activities in the securities market, organizations carrying out certain types of banking operations (excluding legal entities carrying out activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency cash exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance societies separately present a separate statement of changes in equity and a consolidated statement of changes in equity.

Organizations that have accepted assets and liabilities as a result of a simultaneous transfer of assets and liabilities operation, in the presence of a subsidiary (subsidiaries), present a separate statement of changes in equity and a consolidated statement of changes in equity, for the reporting year in which the simultaneous transfer of assets and liabilities operation occurred.

The unit of measurement used when filling out the form is set 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.
The completed form is signed by the head or the person acting on his behalf, the chief accountant and the executor.
The names of items in column 1 are filled in arbitrarily, based on the organization's operations.
The number of columns "Name of Component of Equity" in the form is determined by the organization independently based on the organization's operations. The names of the columns "Name of Component of Equity" included in the form are specified by the organization based on the specifics of the organization's activities and operations and are filled in arbitrarily, taking into account the requirements of international financial reporting standards.
Type of financial reporting: separate and consolidated.

Appendix 5
to the Rules on the Submission of Financial Statements by Financial Organizations and Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Form, designed for the collection of administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: statement of assets and liabilities.

Index of the form designed for the collection of administrative data on a gratuitous basis: F1-FN.

Periodicity: quarterly/annual.

Reporting period: as of ""___ 20___ year.

Circle of persons submitting the form designed for the collection of administrative data on a gratuitous basis: branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan.

Deadline for submitting the form designed for the collection of administrative data on a gratuitous basis:

branches of non-resident banks of the Republic of Kazakhstan:

quarterly no later than 60 (sixty) calendar days following the reporting quarter;

annually by April 30 (inclusive) of the year following the reporting year;

branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan – annually by April 30 (inclusive) of the year following the reporting year.

BIN: ______

Collection method: in electronic form.

(in thousands of tenge)


Item Name	As of the end of the reporting period	As of the end of the previous year
1	2	3
Assets accepted as reserves
…
…
Total Assets
…
…
Total Liabilities
Head Office Account
…
Reserves
…
Branch Operating Results
...
Total Liabilities, Head Office Account, Reserves and Branch Operating Results


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: the form is filled out in accordance with the explanation for filling out the form designed for the collection of administrative data on a gratuitous basis "Statement of Assets and Liabilities".

Appendix
to the form designed for the collection of administrative data on a gratuitous basis "Statement of Assets and Liabilities"

Explanation for filling out the form designed for the collection of administrative data on a gratuitous basis

"Statement of Assets and Liabilities"

(index – F1-FN, frequency: quarterly/annual)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on Assets and Liabilities" (hereinafter – the form).
The form is submitted quarterly and annually by branches of non-resident banks of the Republic of Kazakhstan, annually by branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, and branches of non-resident insurance brokers of the Republic of Kazakhstan as of the end of the reporting period.
The unit of measurement used when filling out the form is set at 1,000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or the person acting on his behalf, the chief accountant, and the executor.
When filling out column 1, the names of items are filled in arbitrarily, based on the operations of the branch of a non-resident bank of the Republic of Kazakhstan, the branch of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan, or the branch of a non-resident insurance broker of the Republic of Kazakhstan.
Column 2 indicates data as of the end of the reporting period, including the last day of the reporting period.
Column 3 indicates data as of the end of the previous year.

Appendix 6
to the Rules for Submission of Financial Statements by Financial Organizations and Reporting on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Form,

intended for the collection of administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: Income and Expense Report.

Index of the form intended for the collection of administrative data on a gratuitous basis: F2-FN.

Frequency: quarterly/annual.

Reporting period: as of "" ______ 20 year.

List of persons submitting the form intended for the collection of administrative data on a gratuitous basis: branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis:

branches of non-resident banks of the Republic of Kazakhstan:

quarterly no later than 60 (sixty) calendar days following the reporting quarter;

annually by April 30 (inclusive) of the year following the reporting year;

branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan – annually by April 30 (inclusive) of the year following the reporting year.

BIN: ______

Collection method: in electronic form.


		(in thousands of tenge)
Item Name	For the period from the beginning of the current year (cumulative)		For the similar period from the beginning of the previous year (cumulative)
1	2		3
...
...
...
...
Total Income
...
...
...
...
Total Expenses
Net Income (Expense) before Corporate Income Tax
Corporate Income Tax
...
Total Net Income (Expense) for the period


Name ______ ______	Address ______ ______
Phone ______
Email Address ______
Executor ______	______
surname, first name, and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name, patronymic (if any) Date "____" ______ 20 year	signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis "Income and Expense Report".

Appendix
to the form intended for the collection of administrative data on a gratuitous basis "Income and Expense Report"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

"Income and Expense Report"

(index – F2-FN, frequency: quarterly/annual)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Income and Expense Report" (hereinafter – the form).
The form is submitted quarterly and annually by branches of non-resident banks of the Republic of Kazakhstan, annually by branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, and branches of non-resident insurance brokers of the Republic of Kazakhstan as of the end of the reporting period.
The unit of measurement used when filling out the form is set at 1,000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or the person acting on his behalf, the chief accountant, and the executor.
When filling out column 1, the names of items are filled in arbitrarily, based on the operations of the branch of a non-resident bank of the Republic of Kazakhstan, the branch of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan, or the branch of a non-resident insurance broker of the Republic of Kazakhstan.
Column 2 indicates data for the period from the beginning of the current year (cumulative).
Column 3 indicates data for the similar period from the beginning of the previous year (cumulative).

Appendix 7
to the Rules for Submission of Financial Statements by Financial Organizations and Reporting on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Form,

intended for the collection of administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: Cash Flow Report.

Index of the form intended for the collection of administrative data on a gratuitous basis: F3-FN.

Frequency: monthly/quarterly/annual.

Reporting period: as of "" ______ 20 year.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis:

branches of non-resident banks of the Republic of Kazakhstan:

quarterly no later than 60 (sixty) calendar days following the reporting quarter;

annually by April 30 (inclusive) of the year following the reporting year;

branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan:

monthly no later than the 6th (sixth) working day of the month following the reporting month;

annually by April 30 (inclusive) of the year following the reporting year

branches of non-resident insurance brokers of the Republic of Kazakhstan:

quarterly no later than the 6th (sixth) working day of the month following the reporting quarter;

annually by April 30 (inclusive) of the year following the reporting year.

BIN: ______

Collection method: in electronic form.


		(in thousands of tenge)
Item Name	For the reporting period		For the similar period of the previous year
1	2		3
…
Net cash flows from operating activities before income tax
…
Total cash from operating activities
…
Net cash flows from investing activities
…
Cash flows from financing activities
…
Cash and cash equivalents as of the end of the year


Name ______ ______	Address ______ ______
Phone ______
Email Address ______
Executor ______	______
surname, first name, and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name, patronymic (if any) Date "____" ______ 20 year	signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis "Cash Flow Report".

Appendix
to the form intended for the collection of administrative data on a gratuitous basis "Cash Flow Report"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

"Cash Flow Report"

(index – F3-FN, frequency: monthly/quarterly/annual)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Cash Flow Report" (hereinafter – the form).
The form is submitted quarterly and annually by branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan, and monthly and annually by branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan as of the end of the reporting period.
The unit of measurement used when filling out the form is set at 1,000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or the person acting on his behalf, the chief accountant, and the executor.
When filling out column 1, the names of items are filled in arbitrarily, based on the operations of the branch of a non-resident bank of the Republic of Kazakhstan, the branch of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan, or the branch of a non-resident insurance broker of the Republic of Kazakhstan.
Column 2 indicates data for the reporting period, including the last day of the reporting period.
Column 3 indicates data as of the end of the similar period of the previous year.

Appendix 8
to the Rules for Submission of Financial Statements by Financial Organizations and Reporting on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Form,

intended for the collection of administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: Report on Assets of Investment Fund (Clients).

Index of the form intended for the collection of administrative data on a gratuitous basis: F1-FSONUIP.

Frequency: monthly/annual.

Reporting period: as of "" ______ 20 year.

List of persons submitting the form intended for the collection of administrative data on a gratuitous basis: investment portfolio managers, insurance organizations, and branches of non-resident insurance organizations of the Republic of Kazakhstan, having a license in the "life insurance" sector and concluding insurance contracts providing for conditions for the policyholder's participation in investments.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis:

investment portfolio managers monthly no later than the 5th (fifth) working day of the month following the reporting month;
insurance organizations having a license in the "life insurance" sector and concluding insurance contracts providing for conditions for the policyholder's participation in the insurer's investments monthly – no later than the 6th (sixth) working day of the month following the reporting month.
branches of non-resident insurance organizations of the Republic of Kazakhstan having a license in the "life insurance" sector and concluding insurance contracts providing for conditions for the policyholder's participation in investments:

monthly no later than the 6th (sixth) working day of the month following the reporting month;

annually by April 30 (inclusive) of the year following the reporting year.

BIN: ______

Collection method: in electronic form.

(in thousands of tenge)


Item Name	Line Code	As of the end of the reporting period	As of the beginning of the reporting period
1	2	3	4
Assets
Cash and cash equivalents	1
Refined precious metals	2
Deposits in banks	3
Securities	4
including:
state securities of the Republic of Kazakhstan	4.1
securities of international financial organizations	4.2
non-state securities of foreign issuers	4.3
securities of foreign states	4.4
non-state securities of issuers of the Republic of Kazakhstan	4.5
other securities	4.6
Depositary receipts	5
Units of unit investment funds	6
Investments in the capital of legal entities that are not joint-stock companies	7
Claims under "reverse repo" transactions	8
Accounts receivable	9
Derivative financial instruments	10
Intangible assets	11
Fixed assets	12
including:
land plots	12.1
buildings and structures	12.2
other fixed assets	12.3
Other assets	13
Total Assets	14
Liabilities
Buyback of investment fund securities	15
Dividends payable	16
Loans received	17
Derivative financial instruments	18
Accounts payable	19
Liabilities under "repo" transactions	20
Other liabilities	21
Total Liabilities	22
Total Net Assets	23


Name ______ ______	Address ______ ______
Phone ______
Email Address ______
Executor ______	______
surname, first name, and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name, patronymic (if any) Date "____" ______ 20 year	signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on Assets of Investment Fund (Clients)".

Appendix
to the form intended for the collection of administrative data on a gratuitous basis "Report on Assets of Investment Fund (Clients)"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

"Report on Assets of Investment Fund (Clients)"

(index – F1-FSONUIP, frequency: monthly/annual)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on Assets of Investment Fund (Clients)" (hereinafter – the form).
The form is filled out monthly by investment portfolio managers and insurance organizations having a license in the "life insurance" sector and concluding insurance contracts providing for conditions for the policyholder's participation in the insurer's investments, broken down by each client, and monthly and annually by branches of non-resident insurance organizations of the Republic of Kazakhstan having a license in the "life insurance" sector and concluding insurance contracts providing for conditions for the policyholder's participation in investments, broken down by each client as of the end of the reporting period.
The unit of measurement used when filling out the form is set at 1,000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or the person acting on his behalf, the chief accountant, and the executor.
Column 3 indicates data as of the end of the reporting period, including the last day of the reporting period.
Column 4 indicates data as of the beginning of the reporting period.
In lines 1 through 23, data is indicated based on information from the general ledger or database, grouped in accordance with international financial reporting standards.

Appendix 9
to the Rules for Submission of Financial Statements by Financial Organizations and Reporting on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Form,

intended for the collection of administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: Income and Expense Report on Assets of Investment Fund (Clients).

Index of the form intended for the collection of administrative data on a gratuitous basis: F2-FSONUIP.

Frequency: monthly/annual.

Reporting period: as of "" ______ 20 year.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis:

investment portfolio managers monthly no later than the 5th (fifth) working day of the month following the reporting month;
insurance organizations having a license in the "life insurance" sector and concluding insurance contracts providing for conditions for the policyholder's participation in the insurer's investments monthly – no later than the 6th (sixth) working day of the month following the reporting month.
branches of non-resident insurance organizations of the Republic of Kazakhstan having a license in the "life insurance" sector and concluding insurance contracts providing for conditions for the policyholder's participation in investments:

monthly no later than the 6th (sixth) working day of the month following the reporting month;

annually by April 30 (inclusive) of the year following the reporting year.

BIN: ______

Collection method: in electronic form.

(in thousands of tenge)


Name of Item	Line Code	For the period from the beginning of the year to the reporting date	For the reporting period
1	2	3	4
Net assets of the investment fund at the beginning of the period	1
Receipt of client assets	2
Receipts from the placement of securities (shares) of the investment fund	3
Income in the form of remuneration on placed deposits	4
Income in the form of remuneration (coupon and/or discount) on securities	5
including:
state securities of the Republic of Kazakhstan	5.1
securities of international financial organizations	5.2
non-state securities of foreign issuers	5.3
securities of foreign states	5.4
non-state securities of issuers of the Republic of Kazakhstan	5.5
other securities	5.6
Income from "reverse repo" operations	6
Income in the form of dividends on shares	7
Income from the sale and purchase of securities	8
Income from investments in the capital of legal entities that are not joint-stock companies	9
Income from revaluation	10
including:
from changes in the fair value of securities	10.1
from foreign currency revaluation	10.2
other income from revaluation	10.3
Income from the sale and purchase of foreign currency	11
Income from leasing of property	12
Income in the form of remuneration on other financial assets	13
Other income	14
Total income	15
Redeemed securities (shares) of the investment fund	16
Expenses on paid dividends on shares of the investment fund	17
Withdrawal of client assets	18
Expenses from the sale and purchase of securities	19
Expenses from investments in the capital of legal entities that are not joint-stock companies	20
Expenses from revaluation	21
including:
from changes in the fair value of securities	21.1
from foreign currency revaluation	21.2
other expenses from revaluation	21.3
Expenses from the sale and purchase of foreign currency	22
Commission expenses	23
including:
to the investment portfolio manager	23.1
to the broker and dealer	23.2
to the custodian and central depository	23.3
to other persons	23.4
Other expenses	24
Total expenses	25
Unidentified (erroneously credited) amounts	26
Return of unidentified (erroneous) credited amounts	27
Net assets at the end of the period	28
Changes in net assets	29


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his duties ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: The form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on income and expenses on assets of an investment fund (clients)".

Appendix

to the form intended for the collection of administrative data on a gratuitous basis "Report on income and expenses on assets of an investment fund (clients)"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

"Report on income and expenses on assets of an investment fund (clients)"

(index – F2-FSONUIP, periodicity: monthly/annual)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on income and expenses on assets of an investment fund (clients)" (hereinafter – the form).
The form is filled out monthly by the investment portfolio manager and insurance organizations holding a license in the "life insurance" sector and concluding insurance contracts providing for conditions for the policyholder's participation in the insurer's investments, on a per-client basis. It is also filled out monthly and annually by the branch of a non-resident insurance organization of the Republic of Kazakhstan holding a license in the "life insurance" sector and concluding insurance contracts providing for conditions for the policyholder's participation in investments, on a per-client basis as of the end of the reporting period.
The unit of measurement used when filling out the form is set at 1,000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or person performing his duties, the chief accountant, and the executor.
In column 3, data for the period from the beginning of the year to the reporting date, including the last day of the reporting period, are indicated.
In column 4, data for the reporting period, including the last day of the reporting period, are indicated.
In lines 1 through 29, data are indicated based on information from the general ledger or database, grouped in accordance with international financial reporting standards.
In line 1:

in column 3, data as of January 1 of the corresponding year are indicated;

in column 4, data as of the first day of each reporting period are indicated.

Appendix 10

to the Rules for the Submission of Financial Statements by Financial Organizations and Reporting Based on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Form,

intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions.

Index of the form intended for the collection of administrative data on a gratuitous basis: F1PA1-EiDNPF.

Periodicity: annual.

Reporting period: as of "" ______ 20 year.

List of persons submitting the form intended for the collection of administrative data on a gratuitous basis: unified accumulated pension fund, voluntary accumulated pension fund.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: by April 30 (inclusive) of the year following the reporting year.

BIN: ______

Collection method: in electronic form.


		(in thousands of tenge)
Name of Item	At the end of the reporting year		At the end of the previous year
1	2		3
…
…
Total assets
…
….
Total liabilities
Net pension assets


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his duties ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: The form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions".

Appendix
to the form intended for the collection of administrative data on a gratuitous basis "Report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

"Report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions"

(index – F1PA1-EiDNPF, periodicity: annual)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions" (hereinafter – the form).
The form is submitted annually by the unified accumulated pension fund and voluntary accumulated pension funds as of the end of the reporting year.
The unit of measurement used when filling out the form is set at 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 or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or person performing his duties, the chief accountant, and the executor.
When filling out column 1, the names of items are filled out arbitrarily, based on the operations of the unified accumulated pension fund and voluntary accumulated pension funds.
In column 2, data as of the end of the reporting year, including the last day of the reporting year, are indicated.
In column 3, data as of the end of the previous year are indicated.
Type of financial reporting: separate.

Appendix 11

Form,

intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: report on net pension assets formed from employer's mandatory pension contributions.

Index of the form intended for the collection of administrative data on a gratuitous basis: F1PA1-ENPF.

Periodicity: annual.

Reporting period: as of "" ______ 20 year.

List of persons submitting the form intended for the collection of administrative data on a gratuitous basis: unified accumulated pension fund.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: by April 30 (inclusive) of the year following the reporting year.

BIN: ______

Collection method: in electronic form.


		(in thousands of tenge)
Name of Item	At the end of the reporting year		At the end of the previous year
1	2		3
…
…
Total assets
…
….
Total liabilities
Net pension assets


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his duties ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature


	Appendix to the form intended for the collection of administrative data on a gratuitous basis "Report on net pension assets formed from employer's mandatory pension contributions"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

"Report on net pension assets formed from employer's mandatory pension contributions"

(index – F1PA1-ENPF, periodicity: annual)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on net pension assets formed from employer's mandatory pension contributions" (hereinafter – the form).
The form is submitted annually by the unified accumulated pension fund as of the end of the reporting year.
The unit of measurement used when filling out the form is set at 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 or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or person performing his duties, the chief accountant, and the executor.
When filling out column 1, the names of items are filled out arbitrarily, based on the operations of the unified accumulated pension fund and voluntary accumulated pension funds.
In column 2, data as of the end of the reporting year, including the last day of the reporting year, are indicated.
In column 3, data as of the end of the previous year are indicated.
Type of financial reporting: separate.

Appendix 12

Form,

intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: report on target assets formed from target savings.

Index of the form intended for the collection of administrative data on a gratuitous basis: F1-1CA-ENPF.

Periodicity: annual.

Reporting period: as of "" ______ 20 year.

List of persons submitting the form intended for the collection of administrative data on a gratuitous basis: unified accumulated pension fund.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: by April 30 (inclusive) of the year following the reporting year.

BIN: ______

Collection method: in electronic form.


		(in thousands of tenge)
Name of Item	Line Code	At the end of the reporting year	At the end of the previous year
1	2	3	4
….
….
Total assets
….
….
Total liabilities
Total net assets


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his duties ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: The form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on target assets formed from target savings".

Appendix to the form intended for the collection of administrative data on a gratuitous basis "Report on target assets formed from target savings"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

"Report on target assets formed from target savings"

(index – F1-1CA-ENPF, periodicity: annual)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on target assets formed from target savings" (hereinafter – the form).
The form is filled out annually by the unified accumulated pension fund for target assets as of the end of the reporting period.
The unit of measurement used when filling out the form is set at 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 or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or person performing his duties, the chief accountant, and the executor.
In column 3, data as of the end of the reporting year, including the last day of the reporting year, are indicated.
In column 4, data as of the end of the previous year are indicated.
Type of financial reporting: separate.

Appendix 13

Form,

intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions

Index of the form intended for the collection of administrative data on a gratuitous basis: F2PA1-EiDNPF.

Periodicity: annual.

Reporting period: as of "" ______ 20 year.

List of persons submitting the form intended for the collection of administrative data on a gratuitous basis: unified accumulated pension fund, voluntary accumulated pension funds.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: by April 30 (inclusive) of the year following the reporting year.

BIN: ______

Collection method: in electronic form.


		(in thousands of tenge)
Name of Item	For the period from the beginning of the current year (cumulative)	For the analogous period from the beginning of the previous year (cumulative)
1	2	3

…
…
…
Total income
…
Total expenses
Net profit for the year
…
Changes in net pension assets
Net pension assets at the beginning of the period
Net assets at the end of the period


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his duties ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: The form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions".

Appendix to the form intended for the collection of administrative data on a gratuitous basis "Report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

"Report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions"

(index – F2PA1-EiDNPF, periodicity: annual)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions" (hereinafter – the form).
The form is submitted annually by the unified accumulated pension fund and voluntary accumulated pension funds as of the end of the reporting period.
The unit of measurement used when filling out the form is set at 1,000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or person performing his duties, the chief accountant, and the executor.
When filling in column 1, the names of the articles are filled in arbitrarily, based on the operations of the Unified Accumulative Fund and voluntary accumulative pension funds.
Column 2 indicates data for the period from the beginning of the current year (cumulative).
Column 3 indicates data for the corresponding period from the beginning of the previous year (cumulative).
Type of financial reporting: separate.

Appendix 14

to the Rules for Submission of Financial Reporting by Financial Organizations and Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Form,

designed for the collection of administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: report on changes in net pension assets formed from mandatory employer pension contributions.

Index of the form designed for the collection of administrative data on a gratuitous basis: F2PA1-ENPF.

Frequency: annual.

Reporting period: as of "" ______ 20 year.

List of persons submitting the form designed for the collection of administrative data on a gratuitous basis: Unified Accumulative Pension Fund.

Deadline for submitting the form designed for the collection of administrative data on a gratuitous basis: by April 30 (thirtieth) (inclusive) of the year following the reporting year.

BIN: ______

Collection method: in electronic form.


Name of the article	For the period from the beginning of the current year (cumulative)	For the corresponding period from the beginning of the previous year (cumulative)
1	2	3

…
…
…
Total income
…
Total expenses
Net profit for the year
…
Changes in net pension assets
Net pension assets at the beginning of the period
Net assets at the end of the period


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name and patronymic (if any) Date «____» ______ 20 year	signature

Note: the form is filled out in accordance with the instructions for filling out the form designed for the collection of administrative data on a gratuitous basis "Report on changes in net pension assets formed from mandatory employer pension contributions."

Appendix

to the form designed for the collection of administrative data on a gratuitous basis "Report on changes in net pension assets formed from mandatory employer pension contributions"

Instructions for filling out the form designed for the collection of administrative data on a gratuitous basis

"Report on changes in net pension assets formed from mandatory employer pension contributions" (index – F2PA1-ENPF, frequency: annual)

These instructions define the uniform requirements for filling out the form designed for the collection of administrative data on a gratuitous basis "Report on changes in net pension assets formed from mandatory employer pension contributions" (hereinafter – the form).
The form is submitted annually by the Unified Accumulative Pension Fund as of the end of the reporting period.
The unit of measurement used when filling out the form is set at 1,000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or person acting on his behalf, the chief accountant, and the executor.
When filling in column 1, the names of the articles are filled in arbitrarily, based on the operations of the Unified Accumulative Fund.
Column 2 indicates data for the period from the beginning of the current year (cumulative).
Column 3 indicates data for the corresponding period from the beginning of the previous year (cumulative).
Type of financial reporting: separate.

Appendix 15

Form,

designed for the collection of administrative data

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

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

Name of the administrative form: accounting balance sheet.

Index of the form designed for the collection of administrative data on a gratuitous basis: F1-MFOiSB.

Frequency: quarterly/monthly.

Reporting period: as of "" ______ 20 year.

List of persons submitting the form designed for the collection of administrative data on a gratuitous basis: National Post Operator, central depository, trading organizer, clearing organization, insurance brokers, organizations carrying out certain types of banking operations (excluding mortgage organizations, legal entities carrying out activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins, and valuables, central depository, trading organizer, clearing organization, brokers and/or dealers carrying out certain types of banking operations based on the corresponding license of the authorized body), organizations carrying out microfinance activities applying international financial reporting standards.

Deadline for submitting the form designed for the collection of administrative data on a gratuitous basis:

insurance brokers – quarterly, no later than the 6th (sixth) working day of the month following the reporting quarter;
organizations carrying out certain types of banking operations (excluding the National Post Operator, mortgage organizations, legal entities carrying out activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins, and valuables, central depository, trading organizer, clearing organization, brokers and/or dealers carrying out certain types of banking operations based on the corresponding license of the authorized body) – quarterly, no later than the 20th (twentieth) day of the month following the reporting quarter;
organizations carrying out microfinance activities applying international financial reporting standards – quarterly, no later than the 25th (twenty-fifth) day of the month following the reporting quarter;
National Post Operator – monthly, no later than the 25th (twenty-fifth) day of the month following the reporting month;
central depository, trading organizer, and clearing organization – monthly, no later than the 20th (twentieth) day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


		(in thousands of tenge)
Name of the article	Line Code	End of the reporting period	End of the previous year
1	2	3	4
Assets
Cash	1
including:
cash in the cash register	1.1
money in accounts in banks and organizations carrying out certain types of banking operations	1.2
cash equivalents	1.3
Affined precious metals	2
Deposits placed	3
Securities measured at fair value through profit or loss	4
Securities measured at fair value through other comprehensive income	5
Securities measured at amortized cost	6
Derivative financial instruments	7
Reverse repo transaction	8
Loans (microcredits) measured at fair value through profit or loss	9
Loans (microcredits) measured at fair value through other comprehensive income	10
Loans (microcredits) measured at amortized cost	11
Insurance premiums receivable	12
Advances issued	13
Accounts receivable	14
Inventories	15
Commission fees	16
Finance lease provided	17
Investment property	18
Investments in the capital of other legal entities and subordinated debt	19
Non-current assets (disposal groups) held for sale	20
Right-of-use assets	21
Intangible assets	22
Fixed assets	23
Prepaid expenses	24
Current tax asset	25
Deferred tax asset	26
Other accounts receivable	27
Other assets	28
Total assets	29
Liabilities
Client bank accounts	30
Deposits attracted	31
Derivative financial instruments	32
Issued debt securities	33
Repo transaction	34
Loans received	35
Accounts payable	36
Advances received	37
Lease liabilities	38
Reserves	39
Settlements with shareholders (on dividends)	40
Subordinated debt	41
Settlements with reinsurers	42
Settlements with intermediaries in insurance (reinsurance) activities	43
Obligations to the budget for taxes and other mandatory payments to the budget	44
Deferred tax liability	45
Accounts payable for insurance (reinsurance) contracts	46
Other liabilities	47
Total liabilities	48
Equity
Authorized capital	49
including:
ordinary shares	49.1
preferred shares	49.2
Additional paid-in capital	50
Withdrawn capital	51
Reserve capital	52
Revaluation reserve for securities measured at fair value through other comprehensive income	53
Impairment reserve for securities measured at fair value through other comprehensive income	54
Revaluation reserve for loans (microcredits) measured at fair value through other comprehensive income	55
Impairment reserve for loans measured at fair value through other comprehensive income	56
Revaluation reserve for fixed assets	57
Other reserves	58
Retained earnings (accumulated deficit)	59
including:
prior years	59.1
reporting period	59.2
Total equity	60
Total equity and liabilities	61


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name and patronymic (if any) Date «____» ______ 20 year	signature

Note: the form is filled out in accordance with the instructions for filling out the form designed for the collection of administrative data on a gratuitous basis "Accounting Balance Sheet."

Appendix

to the form designed for the collection of administrative data on a gratuitous basis "Accounting Balance Sheet"

Instructions for filling out the form designed for the collection of administrative data on a gratuitous basis

"Accounting Balance Sheet"
(index – F1-MFOiSB, frequency: quarterly/monthly)

These instructions define the uniform requirements for filling out the form designed for the collection of administrative data on a gratuitous basis "Accounting Balance Sheet" (hereinafter – the form).
The form is filled out quarterly by organizations carrying out certain types of banking operations (excluding the National Post Operator, mortgage organizations, legal entities carrying out activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins, and valuables, central depository, trading organizer, clearing organization, brokers and/or dealers carrying out certain types of banking operations based on the corresponding license of the authorized body), insurance brokers, and organizations carrying out microfinance activities applying international financial reporting standards, and monthly by the National Post Operator, central depository, trading organizer, and clearing organization as of the end of the reporting period.
The unit of measurement used when filling out the form is set at 1,000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or person acting on his behalf, the chief accountant, and the executor.
Column 3 indicates data as of the end of the reporting period, including the last day of the reporting period.
Column 4 indicates data as of the end of the previous year.
Lines 1 through 61 indicate data based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.
Lines 30, 31, 39, 49.1, and 49.2 are filled out only by joint-stock companies when carrying out the corresponding activities.
Type of financial reporting: separate.

Appendix 16

Form,

designed for the collection of administrative data

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

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

Name of the administrative form: income statement.

Index of the form designed for the collection of administrative data on a gratuitous basis: F2-MFOiSB.

Frequency: quarterly/monthly.

Reporting period: as of "" ______ 20 year.

List of persons submitting the form designed for the collection of administrative data on a gratuitous basis: central depository, trading organizer, clearing organization, insurance brokers, organizations carrying out certain types of banking operations (excluding the National Post Operator, mortgage organizations, legal entities carrying out activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins, and valuables, central depository, trading organizer, clearing organization, brokers and/or dealers carrying out certain types of banking operations based on the corresponding license of the authorized body), organizations carrying out microfinance activities applying international financial reporting standards.

Deadline for submitting the form designed for the collection of administrative data on a gratuitous basis:

insurance brokers – quarterly, no later than the 6th (sixth) working day of the month following the reporting quarter;
organizations carrying out certain types of banking operations (excluding the National Post Operator, mortgage organizations, legal entities carrying out activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency exchange operations, and legal entities whose exclusive activity is the collection of banknotes, coins, and valuables, central depository, trading organizer, clearing organization, brokers and/or dealers carrying out certain types of banking operations based on the corresponding license of the authorized body) – quarterly, no later than the 20th (twentieth) day of the month following the reporting quarter;
organizations carrying out microfinance activities applying international financial reporting standards – quarterly, no later than the 25th (twenty-fifth) day of the month following the reporting quarter;
central depository, trading organizer, and clearing organization – monthly, no later than the 20th (twentieth) day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


				(in thousands of tenge)
Name of the article	Line Code	For the reporting period	For the period from the beginning of the current year (cumulative)	For the corresponding period of the previous year	For the corresponding period from the beginning of the previous year (cumulative)
1	2	3	4	5	6
Income related to receiving remuneration	1
including:
on deposits placed	1.1
on loans provided (microcredits)	1.2
on finance lease provided	1.3
on purchased securities	1.4
on reverse repo transactions	1.5
other income related to receiving remuneration	1.6
Commission fees	2
including:
income in the form of commission fees for insurance broker activities	2.1
Income from banking and other activities not related to receiving remuneration	3
including:
income from transfer operations	3.1
income from clearing operations	3.2
income from cash operations	3.3
income from safe operations	3.4
income from collection	3.5
other income from banking, insurance broker activities, and other activities not related to receiving remuneration	3.6
Income (expenses) from financial assets (net)	4
including:
income (expenses) from the purchase and sale of financial assets (net)	4.1
income (expenses) from changes in the value of financial assets measured at fair value through profit or loss (net)	4.2
Income (expenses) from foreign currency revaluation (net)	5
Income from the restoration of reserves for possible losses on financial assets	6
Income in the form of dividends on shares	7
Income related to participation in the capital of other legal entities	8
Income from the sale of assets	9
Other income	10
Total income	11
Expenses related to the payment of remuneration	12
including:
on attracted deposits	12.1
on loans received	12.2
on lease liabilities	12.3
on issued securities	12.4
on repo transactions	12.5
other expenses related to the payment of remuneration	12.6
Commission expenses	13
including:
remuneration to the managing agent	13.1
remuneration for custodial services	13.2
on the payment of commission fees for insurance broker activities	13.3
Expenses for banking and other activities not related to the payment of remuneration	14
including:
expenses from transfer operations	14.1
expenses from clearing operations	14.2
expenses from cash operations	14.3
expenses from safe operations	14.4
expenses from collection operations	14.5
Expenses for the creation of reserves for possible losses on financial assets	15
Operating expenses	16
including:
expenses for wages and travel expenses	16.1
depreciation charges	16.2
expenses for the payment of taxes and other mandatory payments to the budget, excluding corporate income tax	16.3
Expenses for operating leases	16.4
Expenses from the sale or gratuitous transfer of assets	17
Other expenses	18
Total expenses	19
Net profit (loss) before corporate income tax	20
Corporate income tax	21
Net profit (loss) after corporate income tax	22
Profit (loss) from discontinued operations	23
Total net profit (loss) for the period	24


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name and patronymic (if any) Date “____” ______ 20 year	signature

Note: The form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data free of charge "Income Statement".

Appendix
to the form intended for the collection of administrative data free of charge "Income Statement"

Explanation for filling out the form intended for the collection of administrative data free of charge

"Income Statement"
(index – F2-MFOiSB, frequency: monthly/quarterly)

This explanation defines the uniform requirements for filling out the form intended for the collection of administrative data free of charge "Income Statement" (hereinafter referred to as the form).
The form is filled out quarterly by an organization carrying out certain types of banking operations (excluding the National Post Operator, mortgage organizations, legal entities carrying out activities exclusively through exchange points based on a license of the National Bank of the Republic of Kazakhstan for foreign currency exchange operations, and legal entities whose exclusive activity is the cashing of banknotes, coins and valuables, central depository, organizer of trading, clearing organization, brokers and/or dealers carrying out certain types of banking operations based on the corresponding license of the authorized body), insurance broker and organization carrying out microfinance activities, applying international financial reporting standards and monthly by the central depository, organizer of trading, clearing organization as of the end of the reporting period.
The unit of measurement used when filling out the form is established 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.
The completed form is signed by the head or person acting on his behalf, the chief accountant and the executor.
When filling out column 3, data for the reporting period, including the last day of the reporting period, are indicated.
In column 4, data for the period from the beginning of the current year (cumulative) are indicated.
In column 5, data for the same period of the previous year are indicated.
In column 6, data for the same period from the beginning of the previous year (cumulative) are indicated.
In rows from 1 to 24, data are indicated based on information from the general ledger or database, grouped taking into account the requirements of international financial reporting standards.
Rows 2.1, 3.1, 3.2, 3.3, 3.4, 3.5, 13.1, 13.2, 13.3, 14.1, 14.2, 14.3, 14.4 and 14.5 are filled out when carrying out the corresponding activity.
Rows 12.1 and 12.4 are filled out only by joint-stock companies when carrying out the corresponding activity.
Type of financial reporting: separate.

Appendix 17
to the Rules for Submission of Financial Statements by Financial Organizations and Reporting on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Form,

intended for the collection of administrative data

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

The form intended for the collection of administrative data free of charge is posted on the official website: www.nationalbank.kz.

Name of the administrative form: accounting balance sheet.

Index of the form intended for the collection of administrative data free of charge: F1-MFO.

Frequency: quarterly.

Reporting period: as of “” ______ 20 year

Circle of persons submitting the form intended for the collection of administrative data free of charge: organizations carrying out microfinance activities, applying international financial reporting standards for small and medium-sized businesses.

Deadline for submitting the form intended for the collection of administrative data free of charge:

organizations carrying out microfinance activities, applying international financial reporting standards for small and medium-sized businesses - no later than the 25th (twenty-fifth) day of the month following the reporting quarter.

BIN: ______

Collection method: in electronic form.

(in thousands of tenge)


Item Name	Row Code	At the end of the reporting period	At the end of the previous year
1	2	3	4
Assets
Cash	1
including:
cash in the cash register	1.1
money in accounts in banks and organizations carrying out certain types of banking operations	1.2
cash equivalents	1.3
Refined precious metals	2
Deposits placed (net of impairment reserves)	3
Securities measured at fair value through profit or loss	4
Securities available for sale (net of impairment reserves)	5
Securities held to maturity (net of impairment reserves)	6
Loans (microcredits) granted (net of impairment reserves)	7
Advances paid	8
Accounts receivable	9
Inventories	10
Commission income	11
Finance lease provided (net of impairment reserves)	12
Investment property	13
Investments in equity of other legal entities and subordinated debt	14
Intangible assets (net of amortization and impairment losses)	15
Fixed assets (net of amortization and impairment losses)	16
Prepaid expenses	17
Current tax asset	18
Deferred tax asset	19
Other accounts receivable	20
Other assets	21
Total assets	22
Liabilities
Unearned revenue	23
Borrowings	24
Accounts payable	25
Advances received	26
Lease liabilities	27
Provisions	28
Subordinated debt	29
Liability to the budget for taxes and other mandatory payments to the budget	30
Deferred tax liability	31
Other liabilities	32
Total liabilities	33
Equity
Share capital	34
Additional paid-in capital	35
Withdrawn capital	36
Reserve capital	37
Revaluation reserve for fixed assets	38
Other reserves	39
Retained earnings (accumulated deficit)	40
including:
prior years	40.1
reporting period	40.2
Total equity	41
Total equity and liabilities	42


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name and patronymic (if any) Date “____” ______ 20 year	signature

Note: The form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data free of charge "Accounting Balance Sheet".

Appendix
to the form intended for the collection of administrative data free of charge "Accounting Balance Sheet"

Explanation for filling out the form intended for the collection of administrative data free of charge

"Accounting Balance Sheet"
(index – F1-MFO, frequency: quarterly)

This explanation defines the uniform requirements for filling out the form intended for the collection of administrative data free of charge "Accounting Balance Sheet" (hereinafter referred to as the form).
The form is filled out quarterly by organizations carrying out microfinance activities, applying international financial reporting standards for small and medium-sized businesses, as of the end of the reporting period.
The unit of measurement used when filling out the form is established 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.
The completed form is signed by the head or person acting on his behalf, the chief accountant and the executor.
When filling out column 3, data as of the end of the reporting period, including the last day of the reporting period, are indicated.
In column 4, data as of the end of the previous year are indicated.
In rows from 1 to 41, data are indicated based on information from the general ledger or database, grouped taking into account the requirements of international financial reporting standards for small and medium-sized businesses.
Type of financial reporting: separate.

Appendix 18
to the Rules for Submission of Financial Statements by Financial Organizations and Reporting on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Form,

intended for the collection of administrative data

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

The form intended for the collection of administrative data free of charge is posted on the official website: www.nationalbank.kz.

Name of the administrative form: income statement.

Index of the form intended for the collection of administrative data free of charge: F2-MFO.

Frequency: quarterly.

Reporting period: as of: “” ______ 20 year

Deadline for submitting the form intended for the collection of administrative data free of charge:

organizations carrying out microfinance activities, applying international financial reporting standards for small and medium-sized businesses – no later than the 25th (twenty-fifth) day of the month following the reporting quarter.

BIN: ______

Collection method: in electronic form.


			(in thousands of tenge)
Item Name	Row Code	For the reporting period	For the period from the beginning of the current year (cumulative)	For the same period of the previous year	For the same period from the beginning of the previous year (cumulative)
1	2	3	4	5	6
Income related to receiving remuneration	1
including:
on current accounts	1.1
on placed deposits	1.2
on granted loans (microcredits)	1.3
on provided finance leases	1.4
on purchased securities	1.5
other income related to receiving remuneration	1.6
Commission income	2
Income (expenses) on financial assets (net)	3
including:
income (expenses) from purchase and sale of financial assets (net)	3.1
income (expenses) from changes in the value of financial assets measured at fair value through profit or loss (net)	3.2
Income (expenses) from foreign currency revaluation (net)	4
Other income	5
Total income	6
Expenses related to paying remuneration	7
including:
on borrowed loans	7.1
on obtained finance leases	7.2
other expenses related to paying remuneration	7.3
Commission expenses	8
Expenses for creating reserves for possible losses on financial assets	9
Operating expenses	10
including:
labor costs and travel expenses	10.1
depreciation and wear and tear	10.2
operating lease expenses	10.3
expenses for payment of taxes and other mandatory payments to the budget, excluding corporate income tax	10.4
Other operating expenses	10.5
Other expenses	11
Total expenses	12
Net profit (loss) before corporate income tax	13
Corporate income tax	14
Net profit (loss) after corporate income tax	15
Profit (loss) from discontinued operations	16
Total net profit (loss) for the period	17


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name and patronymic (if any) Date “____” ______ 20 year	signature

Note: The form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data free of charge "Income Statement".

Appendix
to the form intended for the collection of administrative data free of charge "Income Statement"

Explanation for filling out the form intended for the collection of administrative data free of charge

"Income Statement"
(index – F2-MFO, frequency: quarterly)

This explanation defines the uniform requirements for filling out the form intended for the collection of administrative data free of charge "Income Statement" (hereinafter referred to as the form).
The form is filled out quarterly by organizations carrying out microfinance activities, applying international financial reporting standards for small and medium-sized businesses, as of the end of the reporting period.
The unit of measurement used when filling out the form is established 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.
The completed form is signed by the head or person acting on his behalf, the chief accountant and the executor.
When filling out column 3, data for the reporting period, including the last day of the reporting period, are indicated.
In column 4, data for the period from the beginning of the current year (cumulative) are indicated.
In column 5, data for the same period of the previous year are indicated.
In column 6, data for the same period from the beginning of the previous year (cumulative) are indicated.
In rows from 1 to 17, data are indicated based on information from the general ledger or database, grouped taking into account the requirements of international financial reporting standards for small and medium-sized businesses.
Type of financial reporting: separate.

Appendix 19
to the Rules for Submission of Financial Statements by Financial Organizations and Reporting on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers 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 free of charge is posted on the official website: www.nationalbank.kz.

Name of the administrative form: accounting balance sheet.

Index of the form intended for the collection of administrative data free of charge: F1-SO.

Frequency: monthly.

Reporting period: as of “” ______ 20 year.

Circle of persons submitting the form intended for the collection of administrative data free of charge: insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations.

Deadline for submitting the form intended for the collection of administrative data free of charge: no later than the 10th (tenth) working day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.

(in thousands of tenge)


Item Name	Row Code	At the end of the reporting period	At the end of the previous year
1	2	3	4
Assets
Cash	1
including:
cash in the cash register	1.1
money in accounts in banks and organizations carrying out certain types of banking operations	1.2
cash equivalents	1.3
Refined precious metals	2
Deposits placed	3
Securities measured at fair value through profit or loss	4
Securities measured at fair value through other comprehensive income	5
Securities measured at amortized cost	6
Derivative financial instruments	7
Reverse REPO transactions	8
Loans granted to policyholders	9
Accounts receivable for insurance and reinsurance	10
Advances paid	11
Accounts receivable	12
Inventories	13
Commission income	14
Assets for portfolios of insurance contracts and issued reinsurance contracts	15
Assets for portfolios of retained reinsurance contracts for incurred claims	16
Assets for retained reinsurance contracts:	17
including:
best estimate of expected cash flows for reinsurance asset	17.1
reinsurance asset for non-financial risk margin	17.2
margin for services provided under the reinsurance contract	17.3
component of recovery of margin on reinsurance contracts	17.4
Reinsurance asset for non-financial risk margin for incurred claims	18
Finance lease provided	19
Investment property	20
Investments in equity of other legal entities and subordinated debt	21
Long-term assets (disposal groups) held for sale	22
Right-of-use assets	23
Intangible assets	24
Fixed assets	25
Prepaid expenses	26
Current tax asset	27
Deferred tax asset	28
Other accounts receivable	29
Other assets	30
Total assets	31
Liabilities
Liabilities for remaining coverage of insurance contracts portfolio and issued reinsurance contracts	32
including:
best estimate of expected cash flows	32.1
non-financial risk margin	32.2
margin for insurance services provided under the contract	32.3
loss component	32.4
including:
for best estimate of expected cash flows	32.4.1
for non-financial risk margin	32.4.2
Derivative financial instruments	33
Issued debt securities	34
REPO transactions	35
Unearned revenue	36
Margin for reinsurance services provided under the contract	37
Liabilities for remaining coverage of retained reinsurance contracts portfolio	38
Liabilities for incurred claims	39
Non-financial risk margin for incurred claims	40
Borrowings	41
Accounts payable	42
Advances received	43
Lease liabilities	44
Settlements with shareholders on dividends	45
Subordinated debt	46
Liability to the budget for taxes and other mandatory payments to the budget	47
Deferred tax liability	48
Other accounts payable	49
Provisions	50
Other liabilities	51
Total liabilities	52
Equity
Share capital	53
Additional paid-in capital	54
Withdrawn capital	55
Reserve capital	56
Revaluation reserve for securities measured at fair value through other comprehensive income	57
Impairment reserve for securities measured at fair value through other comprehensive income	58
Contingent risks reserve	59
Stabilization reserve	60
Reserve for revaluation of fixed assets	61
Other reserves	62
Impact of financial risk	63
Retained earnings (accumulated deficit)	64
including:
prior years	64.1
reporting period	64.2
Total equity	65
Total equity and liabilities	66


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executive ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name, patronymic (if any) Date “____” ______ 20 year	signature

Note: The form is completed in accordance with the instructions for completing the form intended for the collection of administrative data on a gratuitous basis “Balance Sheet”.

Appendix

to the form intended for the collection of administrative data on a gratuitous basis “Balance Sheet”

Instructions for completing the form intended for the collection of administrative data on a gratuitous basis

“Balance Sheet”

(index – F1-SO, frequency: monthly)

These instructions define the unified requirements for completing the form intended for the collection of administrative data on a gratuitous basis “Balance Sheet” (hereinafter – the form).
The form is completed monthly by an insurance (reinsurance) organization, an Islamic insurance (reinsurance) organization.
The unit of measurement used when completing the form is established 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 (thousand) tenge.
The completed form is signed by the head or person acting on his behalf, the chief accountant and the executive.
When completing column 3, data for the end of the reporting period, including the last day of the reporting period, are indicated.
In column 4, data for the end of the previous year are indicated.
In rows 1 to 66, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.
Type of financial reporting: separate.

Appendix 20

to the Rules for the Submission of Financial Statements by Financial Organizations and Accounting Reports by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Insurance (Reinsurance) Organizations-Non-Residents of the Republic of Kazakhstan, Branches of Insurance Brokers-Non-Residents 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 official website: www.nationalbank.kz.

Name of the administrative form: Income Statement.

Index of the form intended for the collection of administrative data on a gratuitous basis: F2-SO.

Frequency: monthly.

Reporting period: as of “” ______ 20 year.

List of persons submitting the form intended for the collection of administrative data on a gratuitous basis: insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations.

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

BIN: ______

Collection method: in electronic form.

(in thousands of tenge)


Name of the item	Line code	For the reporting period	For the period from the beginning of the current year (cumulative)	For the similar period of the previous year	For the similar period from the beginning of the previous year (cumulative)
1	2	3	4	5	6
Income
Income (expenses) from insurance (reinsurance) activities	1
including
insurance revenue from portfolios of insurance contracts and issued reinsurance contracts	1.1
income (expense) from the risk adjustment for non-financial risk for portfolios of insurance contracts and issued reinsurance contracts	1.2
income from amortization of margin for services provided under the contract	1.3
Income (expenses) for insurance services	2
including:
acquisition costs	2.1
insurance expenses for payment	2.2
insurance expenses in the form of a loss component	2.3
adjustment of expenses for the loss component	2.4
expenses for incurred insurance losses	2.5
expenses for making insurance payments for reinsurance	2.6
financial income from insurance (reinsurance)	2.7
financial expenses for insurance (reinsurance)	2.8
Income (expenses) for retained reinsurance contracts	3
including:
Expenses for amortization of the best estimate of expected cash flows for the reinsurance asset	3.1
Income (expenses) for the reinsurance asset for the risk adjustment for non-financial risk	3.2
Income (expenses) in the form of amortization of margin for reinsurance contracts	3.3
Expenses for amortization of the best estimate of expected cash flows for the reinsurance asset, evaluated based on the premium allocation approach.	3.4
Income from reinsurance	3.5
Expenses (income) for the reinsurance asset for incurred insurance losses	3.6
Financial income for retained reinsurance contracts	3.7
Financial expenses for retained reinsurance contracts	3.8
Income related to reimbursement by the reinsurer of insurance payments	3.9
Income in the form of commission income from insurance activities	3.10
Commission income for reinsurance contracts	3.11
Income (expenses) related to reimbursement of subrogation claims and losses (subrogation)	3.12
Other income from insurance activities	3.13
Income from investment activities / Investment income	4
Income related to receiving remuneration	4.1
including:
income in the form of remuneration on securities	4.1.1
income in the form of remuneration on placed deposits	4.1.2
Income (expenses) for transactions with financial assets (net)	4.2
including:
income (expenses) from the purchase and sale of securities (net)	4.2.1
income (expenses) from “REPO” transactions (net)	4.2.2
income (expenses) from transactions with refined precious metals	4.2.3
income (expenses) from transactions with derivative financial instruments	4.2.4
Income (expenses) from revaluation (net)	4.3
including:
income (expenses) from changes in the value of securities evaluated at fair value through profit or loss (net)	4.3.1
income (expenses) from foreign currency revaluation (net)	4.3.2
income (expenses) from revaluation of refined precious metals	4.3.3
income (expenses) from revaluation of derivative financial instruments	4.3.4
Income from participation in the capital of other legal entities	4.4
Other income from investment activities	4.5
Income from other activities	5
Income (expenses) from the sale of assets and receipt (transfer) of assets	6
Other income from other activities	7
Other income	8
Total income	9
Expenses
Expenses related to the payment of remuneration	10
including:
expenses in the form of premiums on securities	10.1
Interest expenses on lease liabilities	11
Expenses for impairment reserves	12
Restoration of impairment reserves	13
General and administrative expenses	14
including:
expenses for wages and travel expenses	14.1
current taxes and other mandatory payments to the budget, excluding corporate income tax	14.2
expenses for current rent	14.3
advertising expenses	14.4
services of third parties	14.5
expenses for audit, consulting services and information expenses	14.6
Amortization charges	14.7
Other expenses	15
Total expenses	16
Profit (loss) for the period	17
Profit (loss) from discontinued operations	18
Net profit (loss) before payment of corporate income tax	19
Corporate income tax	20
including:
from main activities	20.1
from other activities	20.2
Total net profit (loss) after payment of taxes	21


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executive ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name, patronymic (if any) Date “____” ______ 20 year	signature

Note: The form is completed in accordance with the instructions for completing the form intended for the collection of administrative data on a gratuitous basis “Income Statement”.

Appendix

to the form intended for the collection of administrative data on a gratuitous basis “Income Statement”

Instructions for completing the form intended for the collection of administrative data on a gratuitous basis

“Income Statement”

(index – F2-SO, frequency: monthly)

These instructions define the unified requirements for completing the form intended for the collection of administrative data on a gratuitous basis “Income Statement” (hereinafter – the form).
The form is completed monthly by an insurance (reinsurance) organization, an Islamic insurance (reinsurance) organization as of the end of the reporting period.
The unit of measurement used when completing the form is established 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 (thousand) tenge.
The completed form is signed by the head or person acting on his behalf, the chief accountant and the executive.
When completing column 3, data for the reporting period, including the last day of the reporting period, are indicated.
In column 4, data for the period from the beginning of the current year (cumulative) are indicated.
In column 5, data for the similar period of the previous year are indicated.
In column 6, data for the similar period from the beginning of the previous year (cumulative) are indicated.
In rows 1 to 46, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.
Type of financial reporting: separate.

Appendix 21

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 official website: www.nationalbank.kz.

Name of the administrative form: Report on Assets and Liabilities.

Index of the form intended for the collection of administrative data on a gratuitous basis: F1-FSBN.

Frequency: quarterly.

Reporting period: as of “” ______ 20 year.

List of persons submitting the form intended for the collection of administrative data on a gratuitous basis: branches of insurance brokers-Non-Residents of the Republic of Kazakhstan

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: no later than the 6th (sixth) working day of the month following the reporting quarter.

BIN: ______

Collection method: in electronic form.

(in thousands of tenge)


Name of the item	Line code	As of the end of the reporting period	As of the end of the previous year
1	2	3	4
Assets
Assets accepted as a reserve	1
Cash	2
including:
cash in the cash register	2.1
money in accounts in banks and organizations carrying out certain types of banking operations	2.2
cash equivalents	2.3
Insurance premiums receivable (net of impairment reserves)	3
Advances issued	4
Accounts receivable	5
Inventories	6
Commission remuneration	7
Finance lease provided (net of impairment reserves)	8
Investment property	9
Investments in the capital of other legal entities and subordinated debt	10
Placed deposits (net of impairment reserves)	11
Long-term assets (disposal groups) intended for sale	12
Assets in the form of right of use (net of amortization and impairment losses)	13
Intangible assets (net of amortization and impairment losses)	14
Fixed assets (net of amortization and impairment losses)	15
Future period expenses	16
Current tax asset	17
Deferred tax asset	18
Other accounts receivable	19
Other assets	20
Total assets	21
Liabilities
Loans received	22
Accounts payable	23
Lease liabilities	24
Reserves	25
Settlements with reinsurers	26
Settlements with intermediaries in insurance (reinsurance) activities	27
Settlements with the budget for taxes and other mandatory payments to the budget	28
Deferred tax liability	29
Accounts payable for insurance (reinsurance) contracts	30
Provisions	31
Other liabilities	32
Total liabilities	33
Head office account	34
Reserves	35
Results of the activities of the branch of a non-resident insurance broker of the Republic of Kazakhstan	36
Total liabilities, head office account, reserves and results of the activities of the branch of a non-resident insurance broker of the Republic of Kazakhstan	37


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executive ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name, patronymic (if any) Date “____” ______ 20 year	signature

Note: The form is completed in accordance with the instructions for completing the form intended for the collection of administrative data on a gratuitous basis “Report on Assets and Liabilities”.

Appendix

to the form intended for the collection of administrative data on a gratuitous basis “Report on Assets and Liabilities”

Instructions for completing the form intended for the collection of administrative data on a gratuitous basis

“Report on Assets and Liabilities”

(index – F1-FSBN, frequency: quarterly)

These instructions define the unified requirements for completing the form intended for the collection of administrative data on a gratuitous basis “Report on Assets and Liabilities” (hereinafter – the form).
The form is completed quarterly by the branch of a non-resident insurance broker of the Republic of Kazakhstan as of the end of the reporting period.
The unit of measurement used when completing the form is established in 1000 (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 (thousand) tenge.
The completed form is signed by the head or person acting on his behalf, the chief accountant and the executive.
When completing column 3, data for the end of the reporting period, including the last day of the reporting period, are indicated.
In column 4, data for the end of the previous year are indicated.
In rows 1 to 37, data are indicated based on information from the general ledger or database, grouped in accordance with international financial reporting standards.

Appendix 22

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 official website: www.nationalbank.kz.

Name of the administrative form: Report on Income and Expenses.

Index of the form intended for the collection of administrative data on a gratuitous basis: F2-FSBN.

Frequency: quarterly.

Reporting period: as of “” ______ 20 year.

List of persons submitting the form intended for the collection of administrative data on a gratuitous basis: branches of insurance brokers-Non-Residents of the Republic of Kazakhstan

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: no later than the 6th (sixth) working day of the month following the reporting quarter.

BIN: ______

Collection method: in electronic form.

(in thousands of tenge)


Name of the item	Line code	For the reporting period	For the period from the beginning of the current year (cumulative)	For the similar period of the previous year	For the similar period from the beginning of the previous year (cumulative)
1	2	3	4	5	6
Income related to receiving remuneration	1
including:
for current accounts	1.1
for placed deposits	1.2
for provided finance lease	1.3
other income related to receiving remuneration	1.4
Commission remuneration for insurance broker activities	2
Other income from insurance broker activities and other activities not related to receiving remuneration	3
Income (expenses) for financial assets (net)	4
including:
income (expenses) from the purchase and sale of financial assets (net)	4.1
income (expenses) from changes in the value of financial assets evaluated at fair value through profit or loss (net)	4.2
Income (expenses) from foreign currency revaluation (net)	5
Income from the restoration of reserves for possible losses on financial assets	6
Income related to participation in the capital of other legal entities	7
Income from the sale of assets	8
Other income	9
Total income	10
Expenses related to the payment of remuneration	11
including:
for received loans	11.1
for lease liabilities	11.2
other expenses related to the payment of remuneration	11.3
Commission expenses	12
including:
remuneration to the managing agent	12.1
for the payment of commission remuneration for insurance broker activities	12.2
Expenses for the creation of reserves for possible losses on financial assets	13
Operating expenses	14
including:
expenses for wages and travel expenses	14.1
amortization charges and depreciation	14.2
expenses for the payment of taxes and other mandatory payments to the budget, excluding corporate income tax	14.3
expenses for operating lease	14.4
Expenses from the sale or gratuitous transfer of assets	15
Other expenses	16
Total expenses	17
Net income (expense) before payment of corporate income tax	18
Corporate income tax	19
Net income (expense) after payment of corporate income tax	20
Total net income (expense) for the period	21


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executive ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name, patronymic (if any) Date “____” ______ 20 year	signature

Note: The form is completed in accordance with the instructions for completing the form intended for the collection of administrative data on a gratuitous basis “Report on Income and Expenses”.

Appendix

to the form intended for the collection of administrative data on a gratuitous basis "Report on Income and Expenses"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

"Report on Income and Expenses"

(index – F2-FSBN, frequency: quarterly)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on Income and Expenses" (hereinafter – the form).
The form is filled out quarterly by the branch of a non-resident insurance broker of the Republic of Kazakhstan as of the end of the reporting period.
The unit of measurement used when filling out the form is set in 1,000 (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 or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or the person acting on his behalf, the chief accountant, and the executor.
When filling out column 3, data for the reporting period, including the last day of the reporting period, are indicated.
In column 4, data for the period from the beginning of the current year (cumulative) are indicated.
In column 5, data for the similar period of the previous year are indicated.
In column 6, data for the similar period from the beginning of the previous year (cumulative) are indicated.
In rows 1 through 21, data are indicated based on information from the general ledger or database, grouped in accordance with international financial reporting standards.

Appendix 23

to the Rules for Submission of Financial Reporting by Financial Organizations and Accounting Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Form,

intended for the collection of administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: accounting balance sheet.

Index of the form intended for the collection of administrative data on a gratuitous basis: F1-EiDNPFF.

Frequency: monthly.

Reporting period: as of "" ______ 20 year.

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: unified accumulation pension fund, voluntary accumulation pension funds.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis:

unified accumulation pension fund – no later than the 20th (twentieth) day of the month following the reporting month;
voluntary accumulation pension funds – no later than the 5th (fifth) working day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


			(in thousands of tenge)
Name of the item	Line code	End of reporting period	End of previous year
1	2	3	4
Assets
Cash and cash equivalents	1
including:
cash in the cash register	1.1
money in accounts in banks and organizations carrying out certain types of banking operations	1.2
cash equivalents	1.3
Affined precious metals	2
Placed deposits	3
Securities measured at fair value through profit or loss	4
Securities measured at fair value through other comprehensive income	5
Securities measured at amortized cost	6
Derivative financial instruments	7
Reverse repurchase operations	8
Advances issued	9
Accounts receivable	10
Inventories	11
Commission fees	12
including:
from pension assets	12.1
from investment income (loss) on pension assets	12.2
Investment property	13
Investments in the capital of other legal entities and subordinated debt	14
Long-term assets (disposal groups) held for sale	15
Right-of-use assets	16
Intangible assets	17
Fixed assets	18
Prepaid expenses	19
Current tax asset	20
Deferred tax asset	21
Other accounts receivable	22
Other assets	23
Total assets	24
Liabilities
Derivative financial instruments	25
Repurchase operations	26
Deferred income	27
Borrowed loans	28
Accounts payable	29
Advances received	30
Lease liabilities	31
Reserves	32
Liability to the budget for taxes and other mandatory payments to the budget	33
Accrued expenses on settlements with shareholders on shares	34
Accrued expenses on settlements with personnel	35
Deferred tax liability	36
Other liabilities	37
Total liabilities	38
Equity
Share capital	39
including:
ordinary shares	39.1
preferred shares	39.2
Additional paid-in capital	40
Withdrawn capital	41
Reserve capital	42
Revaluation reserve for securities measured at fair value through other comprehensive income	43
Impairment reserve for securities measured at fair value through other comprehensive income	44
Revaluation reserve for fixed assets	45
Other reserves	46
Retained earnings (accumulated deficit)	47
including:
prior years	47.1
reporting period	47.2
Total equity	48
Total equity and liabilities	49


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis "Accounting Balance Sheet".

Appendix

to the form intended for the collection of administrative data on a gratuitous basis "Accounting Balance Sheet"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

"Accounting Balance Sheet"

(index – F1-EiDNPFF, frequency: monthly)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Accounting Balance Sheet" (hereinafter – the form).
The form is filled out monthly by the unified accumulation pension fund, voluntary accumulation pension funds for their own assets as of the end of the reporting period.
The unit of measurement used when filling out the form is set 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 or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or the person acting on his behalf, the chief accountant, and the executor.
When filling out column 3, data as of the end of the reporting period, including the last day of the reporting period, are indicated.
In column 4, data as of the end of the previous year are indicated.
In rows 1 through 49, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.
Type of financial reporting: separate.

Appendix 24

Form,

intended for the collection of administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: income statement.

Index of the form intended for the collection of administrative data on a gratuitous basis: F2-EiDNPFF.

Frequency: monthly.

Reporting period: as of "" ______ 20 year.

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: unified accumulation pension fund, voluntary accumulation pension funds.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis:

unified accumulation pension fund – no later than the 20th (twentieth) day of the month following the reporting month;
voluntary accumulation pension funds – no later than the 5th (fifth) working day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


				(in thousands of tenge)
Name of the item	Line code	For the reporting period	For the period from the beginning of the current year (cumulative)	For the similar period of the previous year	For the similar period from the beginning of the previous year (cumulative)
1	2	3	4	5	6
Commission fees	1
including:
from pension assets	1.1
from investment income (loss) on pension assets	1.2
Income in the form of remuneration for current accounts and placed deposits	2
Income in the form of remuneration (coupon and/or discount) on purchased securities	3
Income (expenses) from the sale and purchase of securities (net)	4
Income (expenses) from changes in the value of securities measured at fair value through profit or loss	5
Income from reverse repurchase operations	6
Income (expenses) from operations with affined precious metals	7
Income (expenses) from foreign currency revaluation (net)	8
Income from the sale of non-financial assets and receipt of assets	9
Other income	10
Total income	11
Commission expenses	12
including:
remuneration for managing investment portfolios	12.1
remuneration to custodian banks	12.2
Expenses in the form of remuneration (premium) on purchased securities	13
Expenses on repurchase operations	14
Expenses in the form of remuneration on borrowed loans and lease liabilities	15
General administrative expenses	16
including:
labor and travel expenses	16.1
depreciation charges	16.2
current lease expenses	16.3
expenses for payment of taxes and other mandatory payments to the budget (excluding corporate income tax)	16.4
other administrative expenses	16.5
Expenses from the sale of non-financial assets and transfer of assets	17
Other expenses	18
Total expenses	19
Profit (loss) before allocation to reserves (provisions)	20
Reserves (restoration of reserves) for possible losses on assets	21
Income from participation in the capital of other legal entities	22
Profit (loss) for the period	23
Profit (loss) before taxation	24
Corporate income tax	25
Net profit (loss) after taxation	26
Profit (loss) from discontinued operations	27
Total net profit (loss) for the period	28


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis "Income Statement".

Appendix

to the form intended for the collection of administrative data on a gratuitous basis "Income Statement"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

"Income Statement"
(index – F2-EiDNPFF, frequency: monthly)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Income Statement" (hereinafter – the form).
The form is filled out monthly by the unified accumulation pension fund, voluntary accumulation pension funds for their own funds as of the end of the reporting period.
The unit of measurement used when filling out the form is set 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 or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or the person acting on his behalf, the chief accountant, and the executor.
When filling out column 3, data for the reporting period, including the last day of the reporting period, are indicated.
In column 4, data for the period from the beginning of the current year (cumulative) are indicated.
In column 5, data for the similar period of the previous year are indicated.
In column 6, data for the similar period from the beginning of the previous year (cumulative) are indicated.
In rows 1 through 28, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.
Type of financial reporting: separate.

Appendix 25

Form,

intended for the collection of administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions.

Index of the form intended for the collection of administrative data on a gratuitous basis: F1PA-EiDNPFF.

Frequency: monthly.

Reporting period: as of "" ______ 20 year.

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: unified accumulation pension fund, voluntary accumulation pension funds.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis:

unified accumulation pension fund – no later than the 20th (twentieth) day of the month following the reporting month;
voluntary accumulation pension funds – no later than the 5th (fifth) working day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


		(in thousands of tenge)
Name of the item	Line code	End of reporting period	End of previous year
1	2	3	4
Assets
Cash and cash equivalents	1
Affined precious metals	2
Deposits in the National Bank of the Republic of Kazakhstan and second-tier banks	3
Securities measured at fair value	4
Claims on reverse repurchase operations	5
Derivative financial instruments	6
Assets under external management	7
Accounts receivable	8
Claims on receiving the negative difference between the nominal yield indicator and the minimum yield value	9
Claims on compensation for negative commission fee from investment income	10
Securities measured at amortized cost	11
Other assets	12
Total assets	13
Liabilities
Liabilities for pension payments, lump-sum withdrawals for housing improvement and/or treatment	14
Accounts payable for commission fees	15
including:
from pension assets	15.1
from investment income (loss)	15.2
Accounts payable for individual income tax on pension payments	16
Derivative financial instruments	17
Liabilities on repurchase operations	18
Other liabilities	19
Total liabilities	20
Total net assets	21


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on Net Pension Assets Formed from Mandatory Pension Contributions, Mandatory Professional Pension Contributions, Voluntary Pension Contributions".

Appendix

to the form intended for the collection of administrative data on a gratuitous basis "Report on Net Pension Assets Formed from Mandatory Pension Contributions, Mandatory Professional Pension Contributions, Voluntary Pension Contributions"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

"Report on Net Pension Assets Formed from Mandatory Pension Contributions, Mandatory Professional Pension Contributions, Voluntary Pension Contributions" (index – F1PA-EiDNPFF, frequency: monthly)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on Net Pension Assets Formed from Mandatory Pension Contributions, Mandatory Professional Pension Contributions, Voluntary Pension Contributions" (hereinafter – the form).
The form is filled out monthly by the unified accumulation pension fund, voluntary accumulation pension funds for pension assets as of the end of the reporting period.
The unit of measurement used when filling out the form is set 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 or more is rounded to 1,000 (one thousand) tenge.
The completed form is signed by the head or the person acting on his behalf, the chief accountant, and the executor.
When filling out column 3, data as of the end of the reporting period, including the last day of the reporting period, are indicated.
In column 4, data as of the end of the previous year are indicated.
In rows 1 through 21, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 26, 2013 No. 195 "On Approval of the Financial Reporting Standard 'Accounting and Disclosure of Information on Pension Asset Operations' (registered in the Registry of State Registration of Normative Legal Acts under No. 8765).
Type of financial reporting: separate.

Appendix 26

Form,

intended for the collection of administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: report on net pension assets formed from employer's mandatory pension contributions.

Index of the form intended for the collection of administrative data on a gratuitous basis: F1-1PA-EAPF.

Frequency: monthly.

Reporting period: as of "" ______ 20 year.

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: unified accumulation pension fund.

Deadline for submission of the form intended for the collection of administrative data on a gratuitous basis: no later than the 20th (twentieth) day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


		(in thousands of tenge)
Item Name	Line Code	For the Reporting Period	For the Previous Reporting Period
1	2	3	4
Assets
Cash and cash equivalents	1
Refined precious metals	2
Deposits in the National Bank of the Republic of Kazakhstan and second-tier banks	3
Securities measured at fair value	4
Reverse repurchase agreement transactions	5
Derivative financial instruments	6
Assets under external management	7
Accounts receivable	8
Claims for reimbursement of negative commission income from investment income	9
Securities measured at amortized cost	10
Other assets	11
Total assets	12
Liabilities
Pension payment liabilities from mandatory employer pension contributions	13
Accounts payable for commission income from investment income (loss)	14
Accounts payable for individual income tax on pension payments	15
Derivative financial instruments	16
Repurchase agreement transactions liabilities	17
Other liabilities	18
Total liabilities	19
Total net assets	20


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his duties ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: The form is filled out in accordance with the instructions for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on net pension assets formed from mandatory employer pension contributions".

Appendix

to the form intended for the collection of administrative data on a gratuitous basis "Report on net pension assets formed from mandatory employer pension contributions"

Instructions for filling out the form intended for the collection of administrative data on a gratuitous basis

"Report on net pension assets formed from mandatory employer pension contributions"

(index – F1-1PA-ENPF, frequency: monthly)

These instructions define the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on net pension assets formed from mandatory employer pension contributions" (hereinafter – the form).
The form is filled out monthly by the unified accumulation pension fund for pension assets formed from mandatory employer pension contributions as of the end of the reporting period.
The unit of measurement used when filling out the form is set 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 or more is rounded to 1000 (one thousand) tenge.
The completed form is signed by the head or person performing his duties, the chief accountant, and the executor.
When filling out column 3, data as of the end of the reporting period, including the last day of the reporting period, are indicated.
Column 4 indicates data as of the end of the previous year.
In lines 1 to 20, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 26, 2013 No. 195 "On Approval of the Financial Reporting Standard "Accounting and Disclosure of Information on Pension Asset Transactions" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 8765).
Type of financial reporting: separate.

Appendix 27

to the Rules for Submission of Financial Statements by Financial Organizations and Reporting on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers 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 official website: www.nationalbank.kz.

Name of the administrative form: report on target assets formed from target savings.

Index of the form intended for the collection of administrative data on a gratuitous basis: F1-1CA-ENPF.

Frequency: monthly.

Reporting period: as of "" ______ 20 year.

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: unified accumulation pension fund.

Deadline for submission of the form intended for the collection of administrative data on a gratuitous basis: no later than the 20th (twentieth) day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


			(in thousands of tenge)
Item Name	Line Code	For the Reporting Period		For the Previous Reporting Period
1	2	3		4
Assets
Target assets	1
Total assets	2
Liabilities
Target savings	3
Liability for payment of target savings	4
Total liabilities	5
Total net assets	6


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his duties ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: The form is filled out in accordance with the instructions for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on target assets formed from target savings".

Appendix

to the form intended for the collection of administrative data on a gratuitous basis "Report on target assets formed from target savings"

Instructions for filling out the form intended for the collection of administrative data on a gratuitous basis

"Report on target assets formed from target savings"

(index – F1-1CA-ENPF, frequency: monthly)

These instructions define the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on target assets formed from target savings" (hereinafter – the form).
The form is filled out monthly by the unified accumulation pension fund for target assets as of the end of the reporting period.
The unit of measurement used when filling out the form is set 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 or more is rounded to 1000 (one thousand) tenge.
The completed form is signed by the head or person performing his duties, the chief accountant, and the executor.
When filling out column 3, data as of the end of the reporting period, including the last day of the reporting period, are indicated.
Column 4 indicates data as of the end of the previous year.
In lines 1 to 6, data are indicated based on information from the automated information system.
Type of financial reporting: separate.

Appendix 28

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 official website: www.nationalbank.kz.

Name of the administrative form: report on changes in net pension assets formed from mandatory employer pension contributions, mandatory professional pension contributions, voluntary pension contributions.

Index of the form intended for the collection of administrative data on a gratuitous basis: F2PA-EiDNPF.

Frequency: monthly.

Reporting period: as of "" ______ 20 year.

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: unified accumulation pension fund, voluntary accumulation pension funds.

Deadline for submission of the form intended for the collection of administrative data on a gratuitous basis:

unified accumulation pension fund – no later than the 20th (twentieth) day of the month following the reporting month;
voluntary accumulation pension funds – no later than the 5th (fifth) working day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


			(in thousands of tenge)
Item Name	Line Code	For the period from the beginning of the current year (cumulative)		For the similar period from the beginning of the previous year (cumulative)
1	2	3		4
Net pension assets at the beginning of the period	1
Pension contributions	2
including:
mandatory	2.1
mandatory professional	2.2
voluntary	2.3
Received pension savings from other accumulation pension funds	3
Income in the form of reward for deposits placed	4
Income in the form of reward (coupon or discount) on securities	5
Income from reverse repurchase agreement transactions	6
Income in the form of dividends on shares	7
Income (loss) from sale of securities (net)	8
Income (loss) from revaluation (net)	9
including:
from change in fair value of securities measured at fair value	9.1
from revaluation of foreign currency	9.2
from revaluation of other assets	9.3
Income (loss) on assets under external management (net)	10
Income in the form of reward for other financial assets	11
Income in the form of penalties and fines	12
including:
for untimely payment of mandatory pension contributions	12.1
for untimely payment of mandatory professional pension contributions	12.2
for untimely transfer of pension savings	12.3
for improper management of pension assets	12.4
Income for reimbursement of negative difference between nominal yield indicator and minimum yield value	13
Reimbursement of negative commission income	14
Other income from investment activities	15
Other receipts	16
Total income	17
Pensions paid or payable	18
including:
for age	18.1
for burial	18.2
for disability	18.3
for permanent residence abroad	18.4
to heirs	18.5
for length of service	18.6
to insurance organizations	18.7
for housing improvement and (or) treatment payment	18.8
other	18.9
Individual income tax at source of payment	19
Commission income due to accumulation pension fund	20
including:
from pension assets	20.1
from investment income (loss) on placed pension assets	20.2
Transfers of pension savings to voluntary accumulation pension funds	21
Other expenses from investment activities	22
Expenses related to payment of reward for repurchase agreement transactions	23
Other expenses	24
Total expenses	25
Unidentified amounts (erroneously credited)	26
Return of unidentified amounts	27
Net assets at the end of the period	28
Changes in net pension assets	29


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his duties ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: The form is filled out in accordance with the instructions for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on changes in net pension assets formed from mandatory employer pension contributions, mandatory professional pension contributions, voluntary pension contributions".

Appendix

to the form intended for the collection of administrative data on a gratuitous basis "Report on changes in net pension assets formed from mandatory employer pension contributions, mandatory professional pension contributions, voluntary pension contributions"

Instructions for filling out the form intended for the collection of administrative data on a gratuitous basis

"Report on changes in net pension assets formed from mandatory employer pension contributions, mandatory professional pension contributions, voluntary pension contributions"

(index – F2PA-EiDNPF, frequency: monthly)

These instructions define the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on changes in net pension assets formed from mandatory employer pension contributions, mandatory professional pension contributions, voluntary pension contributions" (hereinafter – the form).
The form is filled out monthly by the unified accumulation pension fund, voluntary accumulation pension funds for pension assets as of the end of the reporting period.
The unit of measurement used when filling out the form is set 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 or more is rounded to 1000 (one thousand) tenge.
The completed form is signed by the head or person performing his duties, the chief accountant, and the executor.
When filling out column 3, notes are indicated.
Column 3 indicates data for the period from the beginning of the current year (cumulative).
Column 4 indicates data for the similar period from the beginning of the previous year (cumulative).
In lines 1 to 29, data are indicated based on information from the general ledger or database and grouped in accordance with the requirements of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 26, 2013 No. 195 "On Approval of the Financial Reporting Standard "Accounting and Disclosure of Information on Pension Asset Transactions" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 8765).
Type of financial reporting: separate.

Appendix 29

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 official website: www.nationalbank.kz.

Name of the administrative form: report on changes in net pension assets formed from mandatory employer pension contributions.

Index of the form intended for the collection of administrative data on a gratuitous basis: F2-1PA-ENPF.

Frequency: monthly.

Reporting period: as of "" ______ 20 year.

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: unified accumulation pension fund.

Deadline for submission of the form intended for the collection of administrative data on a gratuitous basis: no later than the 20th (twentieth) day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


			(in thousands of tenge)
Item Name	Line Code	For the period from the beginning of the current year (cumulative)		For the similar period from the beginning of the previous year (cumulative)
1	2	3		4
Net pension assets at the beginning of the period	1
Mandatory employer pension contributions	2
Income in the form of reward for deposits placed	3
Income in the form of reward (coupon or discount) on securities	4
Income from reverse repurchase agreement transactions	5
Income in the form of dividends on shares	6
Income (loss) from sale of securities (net)	7
Income (loss) from revaluation (net)	8
including:
from change in fair value of securities measured at fair value	8.1
from revaluation of foreign currency	8.2
from revaluation of other assets	8.3
Income (loss) on assets under external management (net)	9
Income in the form of reward for other financial assets	10
Income in the form of penalties and fines for untimely payment of mandatory employer pension contributions	11
Reimbursement of negative commission income	12
Other income from investment activities	13
Other receipts	14
Total income	15
Liabilities for payments from mandatory employer pension contributions	16
including:
for age	16.1
for disability	16.2
other	16.3
Individual income tax at source of payment	17
Commission income from investment income (loss)	18
Other expenses from investment activities	19
Expenses related to payment of reward for repurchase agreement transactions	20
Other expenses	21
Total expenses	22
Net assets at the end of the period	23
Changes in net pension assets	24


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his duties ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Appendix

to the form intended for the collection of administrative data on a gratuitous basis "Report on changes in net pension assets formed from mandatory employer pension contributions"

Instructions for filling out the form intended for the collection of administrative data on a gratuitous basis

"Report on changes in net pension assets formed from mandatory employer pension contributions" (index – F2-1PA-ENPF, frequency: monthly)

These instructions define the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on changes in net pension assets formed from mandatory employer pension contributions" (hereinafter – the form).
The form is filled out monthly by the unified accumulation pension fund for pension assets formed from mandatory employer pension contributions as of the end of the reporting period.
The unit of measurement used when filling out the form is set 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 or more is rounded to 1000 (one thousand) tenge.
The completed form is signed by the head or the person acting in their capacity, the chief accountant, and the executor.
When filling in column 3, data for the period from the beginning of the current year (cumulative) is indicated.
In column 4, data for the analogous period from the beginning of the previous year (cumulative) is indicated.
In rows 1 through 24, data is indicated based on information from the general ledger or database and grouped in accordance with the requirements of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 26, 2013 No. 195 "On Approval of the Financial Reporting Standard 'Accounting and Disclosure of Information on Pension Asset Transactions'" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 8765).
Type of financial reporting: separate.

Appendix 30

to the Rules on the Submission of Financial Reporting by Financial Organizations and Reporting Based on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Form,

designed for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: balance sheet.

Index of the form designed for the collection of administrative data on a gratuitous basis: F1-BDiUIP.

Frequency: monthly.

Reporting period: as of "_" ______ 20 year.

List of persons submitting the form designed for the collection of administrative data on a gratuitous basis: organizations carrying out brokerage and dealing activities in the securities market, managing investment portfolios.

Deadline for submitting the form designed for the collection of administrative data on a gratuitous basis: no later than the 5 (fifth) working day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


			(in thousands of tenge)
Name of item	Row code	At the end of the reporting period	At the beginning of the reporting period
1	2	3	4
Assets
Cash and cash equivalents	1
including:
cash in the cash register	1.1
funds in bank accounts and organizations carrying out certain types of banking operations	1.2
cash equivalents	1.3
Refined precious metals	2
Placed deposits	3
including:
accrued but not received income in the form of remuneration	3.1
Securities measured at fair value through profit or loss	4
including:
accrued but not received income in the form of remuneration	4.1
Securities measured at fair value through other comprehensive income	5
including:
accrued but not received income in the form of remuneration	5.1
Securities measured at amortized cost	6
including:
accrued but not received income in the form of remuneration	6.1
Derivative financial instruments	7
including:
claims under futures transactions	7.1
claims under forward transactions	7.2
claims under option transactions	7.3
claims under swap transactions	7.4
Reverse repo transaction	8
including:
accrued but not received income in the form of remuneration	8.1
Advances issued	9
Accounts receivable	10
Inventories	11
Finance leases provided	12
Investment property	13
Investments in the capital of other legal entities and subordinated debt	14
Non-current assets (disposal groups) held for sale	15
Right-of-use assets	16
Intangible assets	17
Property, plant and equipment	18
Accrued commission remuneration receivable	19
including:
from consulting services, including:	19.1
to affiliated persons	19.1.1
to other clients	19.1.2
from bondholder representative services	19.2
from underwriter services	19.3
from brokerage services	19.4
from asset management	19.5
from market-maker services	19.6
from pension assets	19.7
from investment income (loss) on pension assets	19.8
other	19.9
Prepaid expenses	20
Current tax asset	21
Deferred tax asset	22
Other accounts receivable	23
Other assets	24
Total assets	25
Liabilities
Derivative financial instruments	26
including:
obligations under futures transactions	26.1
obligations under forward transactions	26.2
obligations under option transactions	26.3
obligations under swap transactions	26.4
Issued debt securities	27
Repo transaction	28
Unearned income	29
Borrowings	30
Accounts payable	31
Advances received	32
Lease liabilities	33
Provisions	34
Settlements with shareholders (on dividends)	35
Subordinated debt	36
Obligations to the budget for taxes and other mandatory payments to the budget	37
Accrued commission expenses payable	38
including:
for transfer operations	38.1
for clearing operations	38.2
for cash operations	38.3
for safekeeping operations	38.4
for collection of banknotes, coins and valuables	38.5
for trust operations	38.6
for stock exchange services	38.7
for custodial services	38.8
for brokerage services	38.9
for central depository services	38.10
for services of other professional participants of the securities market	38.11
Deferred tax liability	39
Employee benefits obligations	40
Other liabilities	41
Total liabilities	42
Equity
Share capital	43
including:
ordinary shares	43.1
preference shares	43.2
Additional paid-in capital	44
Withdrawn capital	45
Reserve capital	46
Revaluation reserve for securities measured at fair value through other comprehensive income	47
Impairment reserve for securities measured at fair value through other comprehensive income	48
Revaluation reserve for property, plant and equipment	49
Other reserves	50
Retained earnings (accumulated deficit)	51
including:
of previous years	51.1
of the reporting period	51.2
Total equity	52
Total equity and liabilities	53


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting in their capacity ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: the form is filled out in accordance with the explanation for filling out the form designed for the collection of administrative data on a gratuitous basis "Balance Sheet".

Appendix

to the form designed for the collection of administrative data on a gratuitous basis "Balance Sheet"

Explanation for filling out the form designed for the collection of administrative data on a gratuitous basis

"Balance Sheet"

(index – F1-BDiUIP, frequency: monthly)

This explanation establishes uniform requirements for filling out the form designed for the collection of administrative data on a gratuitous basis "Balance Sheet" (hereinafter referred to as the form).
The form is filled out monthly by an organization carrying out brokerage and dealing activities in the securities market, managing an investment portfolio, as of the end of the reporting period.
The unit of measurement used when filling out the form is established 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 or more is rounded to 1000 (one thousand) tenge.
The completed form is signed by the head or the person acting in their capacity, the chief accountant, and the executor.
When filling in column 3, data as of the end of the reporting period, including the last day of the reporting period, is indicated.
In column 4, data as of the end of the previous year is indicated.
In rows 1 through 53, data is indicated based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.
Rows 19.7 and 19.8 are filled out only by investment portfolio managers.
Type of financial reporting: separate.

Appendix 31

Form,

designed for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: income statement.

Index of the form designed for the collection of administrative data on a gratuitous basis: F2-BDiUIP.

Frequency: monthly.

Reporting period: as of "_" ______ 20 year.

Deadline for submitting the form designed for the collection of administrative data on a gratuitous basis: no later than the 5 (fifth) working day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


				(in thousands of tenge)
Name of item	Row code	For the reporting period	For the period from the beginning of the current year (cumulative)	For the analogous period of the previous year	For the analogous period from the beginning of the previous year (cumulative)
1	2	3	4	5	6
Income related to the receipt of remuneration	1
including:
on placed deposits	1.1
on purchased securities	1.2
including:
on securities measured at fair value through other comprehensive income	1.2.1
including:
income in the form of dividends on shares held in the portfolio of securities measured at fair value through other comprehensive income	1.2.1.1
income related to the amortization of discount on securities measured at fair value through other comprehensive income	1.2.1.2
on securities measured at fair value through profit or loss	1.2.2
including:
income in the form of dividends on shares held in the portfolio of securities measured at fair value through profit or loss	1.2.2.1
income related to the amortization of discount on securities measured at fair value through profit or loss	1.2.2.2
on securities measured at amortized cost	1.2.3
including:
income related to the amortization of discount on securities measured at amortized cost	1.2.3.1
on reverse repo transactions	1.3
other income related to the receipt of remuneration	1.4
Commission remuneration	2
including:
from consulting services	2.1
including:
to affiliated persons	2.1.1
to other clients	2.1.2
from bondholder representative services	2.2
from underwriter services	2.3
from asset management	2.4
from brokerage services	2.5
from market-maker services	2.6
from other services	2.7
from pension assets	2.8
from investment income (loss) on pension assets	2.9
Income from the sale and purchase of financial assets	3
Income from changes in the value of financial assets measured at fair value through profit or loss	4
Income from foreign currency transactions	5
Income from foreign currency revaluation	6
Income related to participation in the capital of legal entities	7
Income from the sale of assets	8
Income from transactions with refined precious metals	9
Income from transactions with derivative financial instruments	10
including:
on futures transactions	10.1
on forward transactions	10.2
on option transactions	10.3
on swap transactions	10.4
Income from the recovery of provisions for securities, deposits, accounts receivable and contingent liabilities	11
Other income	12
Total income	13
Expenses related to the payment of remuneration	14
including:
on borrowings received	14.1
on issued securities	14.2
on repo transactions	14.3
other expenses related to the payment of remuneration	14.4
Commission expenses	15
including:
to the agent	15.1
for custodial services	15.2
for stock exchange services	15.3
for central depository services	15.4
for brokerage services	15.5
for other services	15.6
Expenses from activities not related to the payment of remuneration	16
including:
from transfer operations	16.1
from clearing operations	16.2
from cash operations	16.3
from safekeeping operations	16.4
from collection	16.5
Expenses from the sale and purchase of financial assets	17
Expenses from changes in the value of financial assets measured at fair value through profit or loss	18
Expenses from foreign currency transactions	19
Expenses from foreign currency revaluation	20
Expenses related to participation in the capital of legal entities	21
Expenses from the sale or gratuitous transfer of assets	22
Expenses from transactions with refined precious metals	23
Expenses from transactions with derivative financial instruments	24
including:
on futures transactions	24.1
on forward transactions	24.2
on option transactions	24.3
on swap transactions	24.4
Expenses from the creation of provisions for securities, placed deposits, accounts receivable and contingent liabilities	25
Operating expenses	26
including:
expenses for wages and travel	26.1
transportation expenses	26.2
general and administrative expenses	26.3
depreciation charges	26.4
expenses for the payment of taxes and other mandatory payments to the budget, excluding corporate income tax	26.5
penalties (fines, penalties)	26.6
Other expenses	27
Total expenses	28
Net profit (loss) before corporate income tax	29
Corporate income tax	30
Net profit (loss) after corporate income tax	31
Profit (loss) from discontinued operations	32
Total net profit (loss) for the period	33


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting in their capacity ______	______
surname, first name and patronymic (if any) Date "____" ______ 20 year	signature

Note: the form is filled out in accordance with the explanation for filling out the form designed for the collection of administrative data on a gratuitous basis "Income Statement".

Appendix

to the form designed for the collection of administrative data on a gratuitous basis "Income Statement"

Explanation for filling out the form designed for the collection of administrative data on a gratuitous basis

"Income Statement"

(index – F2-BDiUIP, frequency: monthly)

This explanation establishes uniform requirements for filling out the form designed for the collection of administrative data on a gratuitous basis "Income Statement" (hereinafter referred to as the form).
The form is filled out monthly by an organization carrying out brokerage and dealing activities in the securities market, managing an investment portfolio, as of the end of the reporting period.
The unit of measurement used when filling out the form is established 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 or more is rounded to 1000 (one thousand) tenge.
The completed form is signed by the head or the person acting in their capacity, the chief accountant, and the executor.
When filling in column 3, data for the reporting period, including the last day of the reporting period, is indicated.
In column 4, data for the period from the beginning of the current year (cumulative) is indicated.
In column 5, data for the analogous period of the previous year is indicated.
In column 6, data for the analogous period from the beginning of the previous year (cumulative) is indicated.
In rows 1 through 33, data is indicated based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.
Rows 2.8 and 2.9 are filled out only by investment portfolio managers.
Type of financial reporting: separate.

Appendix 32

Form,

designed for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: statement of net pension assets.

Index of the form designed for the collection of administrative data on a gratuitous basis: F1PA-UIP.

Frequency: monthly.

Reporting period: as of "_" ______ 20 year.

List of persons submitting the form designed for the collection of administrative data on a gratuitous basis: investment portfolio managers carrying out trust management of pension assets.

Deadline for submitting the form designed for the collection of administrative data on a gratuitous basis: no later than the 5 (fifth) working day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


		(in thousands of tenge)
Name of item	Row code	At the end of the reporting period	At the beginning of the reporting period
1	2	3	4
Assets
Cash and cash equivalents	1
Refined precious metals	2
Bank deposits	3
Securities measured at fair value	4
Claims under reverse repo transactions	5
Accounts receivable	6
Derivative financial instruments	7
Claims for the receipt of the negative difference between the nominal yield indicator and the minimum yield value	8
Securities measured at amortized cost	9
Other assets	10
Total assets	11
Liabilities
Derivative financial instruments	12
Accounts payable	13
Liabilities under repo transactions	14
Other liabilities	15
Total liabilities	16
Total net assets	17


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executive ______	______
surname, first name, and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name, patronymic (if any) Date “____” ______ 20 year	signature

Note: The form is completed in accordance with the instructions for completing the form intended for the collection of administrative data on a gratuitous basis “Report on Net Pension Assets.”

Appendix

to the form intended for the collection of administrative data on a gratuitous basis “Report on Net Pension Assets”

Instructions for completing the form intended for the collection of administrative data on a gratuitous basis

“Report on Net Pension Assets”

(index – F1PA-UIP, frequency: monthly)

These instructions define the unified requirements for completing the form intended for the collection of administrative data on a gratuitous basis “Report on Net Pension Assets” (hereinafter – the form).
The form is completed monthly by the investment portfolio manager carrying out trust management of pension assets as of the end of the reporting period.
The unit of measurement used when completing the form is established 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.
The completed form is signed by the head or person acting on his behalf, the chief accountant, and the executive.
In column 3, data as of the end of the reporting period, including the last day of the reporting period, are indicated.
In column 4, data as of the beginning of the reporting period are indicated.
In rows 1 through 17, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 26, 2013 No. 195 “On Approval of the Financial Reporting Standard ‘Accounting and Disclosure of Information on Transactions with Pension Assets’ (registered in the Registry of State Registration of Normative Legal Acts under No. 8765).
Type of financial reporting: separate.

Appendix 33

to the Rules for Submission of Financial Statements by Financial Organizations and Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers 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 official website: www.nationalbank.kz.

Name of the administrative form: Report on Changes in Net Pension Assets.

Index of the form intended for the collection of administrative data on a gratuitous basis: F2PA-UIP.

Frequency: monthly.

Reporting period: as of “” ______ 20 year.

List of persons submitting the form intended for the collection of administrative data on a gratuitous basis: investment portfolio managers carrying out trust management of pension assets.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: no later than the 5th (fifth) working day of the month following the reporting period.

BIN: ______

Collection method: in electronic form.


(in thousands of tenge)
Name of the item	Row Code	For the period from the beginning of the year to the reporting date	For the reporting period
1	2	3	4
Net pension assets at the beginning of the period	1
Pension contributions	2
including:
mandatory	2.1
mandatory professional	2.2
voluntary	2.3
Income in the form of remuneration on placed deposits	3
Income in the form of remuneration (coupon and/or discount) on pension assets	4
Income from “reverse REPO” transactions	5
Income in the form of dividends on shares	6
Income (loss) from the purchase and sale of securities (net)	7
Income (losses) from revaluation (net)	8
including:
from changes in fair value of securities evaluated at fair value	8.1
from revaluation of foreign currency	8.2
other income from revaluation	8.3
Income in the form of remuneration on other financial assets	9
Other income	10
Total income	11
Expenses on dividends paid to pension assets	12
Expenses from the purchase and sale of securities	13
Expenses from revaluation	14
including:
from changes in fair value of pension assets	14.1
from revaluation of foreign currency	14.2
other expenses from revaluation	14.3
Expenses from the purchase and sale of foreign currency	15
Other expenses	16
Total expenses	17
Unidentified (erroneously credited) amounts	18
Return of unidentified (erroneously) credited amounts	19
Net pension assets at the end of the period	20
Changes in net pension assets	21


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executive ______	______
surname, first name, and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name, patronymic (if any) Date “____” ______ 20 year	signature

Note: The form is completed in accordance with the instructions for completing the form intended for the collection of administrative data on a gratuitous basis “Report on Changes in Net Pension Assets.”

Appendix

to the form intended for the collection of administrative data on a gratuitous basis “Report on Changes in Net Pension Assets”

Instructions for completing the form intended for the collection of administrative data on a gratuitous basis

“Report on Changes in Net Pension Assets”

(index – F2PA-UIP, frequency: monthly)

These instructions define the unified requirements for completing the form intended for the collection of administrative data on a gratuitous basis “Report on Changes in Net Pension Assets” (hereinafter – the form).
The form is completed monthly by investment portfolio managers carrying out trust management of pension assets, as of the end of the reporting period.
The unit of measurement used when completing the form is established 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.
The completed form is signed by the head or person acting on his behalf, the chief accountant, and the executive.
In column 3, data for the period from the beginning of the year to the reporting date, including the last day of the reporting period, are indicated.
In column 4, data for the reporting period, including the last day of the reporting period, are indicated.
In rows 1 through 21, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 26, 2013 No. 195 “On Approval of the Financial Reporting Standard ‘Accounting and Disclosure of Information on Transactions with Pension Assets’ (registered in the Registry of State Registration of Normative Legal Acts under No. 8765).
In row 1, column 3 indicates data as of January 1 of the corresponding year, and column 4 indicates data as of the first day of each reporting month.
Type of financial reporting: separate.

Appendix 34

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 official website: www.nationalbank.kz.

Name of the administrative form: Profit and Loss Statement.

Index of the form intended for the collection of administrative data on a gratuitous basis: F2-Natpochta.

Frequency: monthly.

Reporting period: as of “” ______ 20 year.

List of persons submitting the form intended for the collection of administrative data on a gratuitous basis: National Post Operator.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: no later than the 25th (twenty-fifth) day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


(in thousands of tenge)
Name of the item	Row Code	For the reporting period	For the period from the beginning of the current year (cumulative)	For the analogous period of the previous year	For the analogous period from the beginning of the previous year (cumulative)
1	2	3	4	5	6
Income from the sale of finished products (works, services)	1
Cost of sold finished products (works, services)	2
including:
material expenses	2.1
labor and travel expenses	2.2
other	2.3
Gross profit	3
Income related to financial activities
Income related to receiving remuneration	4
including:
on placed deposits	4.1
on provided loans	4.2
on provided financial leases	4.3
on purchased securities	4.4
on “reverse REPO” transactions	4.5
other income related to receiving remuneration	4.6
Income not related to receiving remuneration	5
including:
income from money transfer operations	5.1
income from clearing operations	5.2
income from cash operations	5.3
income from collection operations	5.4
Other income related to financial activities	6
Income (losses) on financial assets (net)	7
including:
income (losses) from the purchase and sale of financial assets (net)	7.1
income (losses) from changes in the value of financial assets evaluated at fair value (net)	7.2
Income (losses) from revaluation of foreign currency (net)	8
Income from the restoration of reserves for possible losses on financial assets	9
Other income not related to financial activities	10
Income from participation in the capital of other legal entities	11
Income from the sale (disposal) of assets	12
Other income	13
Total income	14
Expenses related to the sale of finished products (works, services)	15
Operating expenses	16
including:
labor and travel expenses	16.1
depreciation charges	16.2
expenses for payment of taxes and other mandatory payments to the budget (excluding corporate income tax)	16.3
Expenses related to financial activities	17
Expenses related to the payment of remuneration	18
including:
on attracted deposits	18.1
on received loans	18.2
on lease obligations	18.3
on issued securities	18.4
on “REPO” transactions	18.5
other expenses related to the payment of remuneration	18.6
Financial expenses not related to the payment of remuneration	19
including:
expenses from money transfer operations	19.1
expenses from clearing operations	19.2
expenses from cash operations	19.3
expenses from collection operations	19.4
expenses from the impairment of financial assets	19.5
Other expenses	20
Total expenses	21
Net profit (loss) before payment of corporate income tax	22
Corporate income tax	23
Net profit (loss) after payment of corporate income tax	24
Profit (loss) from discontinued operations	25
Total net profit (loss) for the period	26


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executive ______	______
surname, first name, and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting on his behalf ______	______
surname, first name, patronymic (if any) Date “____” ______ 20 year	signature

Note: The form is completed in accordance with the instructions for completing the form intended for the collection of administrative data on a gratuitous basis “Profit and Loss Statement.”

Appendix

to the form intended for the collection of administrative data on a gratuitous basis “Profit and Loss Statement”

Instructions for completing the form intended for the collection of administrative data on a gratuitous basis

“Profit and Loss Statement”

(index – F2-Natpochta, frequency: monthly)

These instructions define the unified requirements for completing the form intended for the collection of administrative data on a gratuitous basis “Profit and Loss Statement” (hereinafter – the form).
The form is completed monthly by the National Post Operator as of the end of the reporting period.
The unit of measurement used when completing the form is established 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.
The completed form is signed by the head or person acting on his behalf, the chief accountant, and the executive.
When completing column 3, data for the reporting period, including the last day of the reporting period, are indicated.
In column 4, data for the period from the beginning of the current year (cumulative) are indicated.
In column 5, data for the analogous period of the previous year are indicated.
In column 6, data for the analogous period from the beginning of the previous year (cumulative) are indicated.
In rows 1 through 26, data are indicated based on information from the general ledger or database and grouped in accordance with the requirements of international financial reporting standards.
Type of financial reporting: separate.

Appendix 35

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 official website: www.nationalbank.kz.

Name of the administrative form: Accounting Balance Sheet.

Index of the form intended for the collection of administrative data on a gratuitous basis: F1-FGSV.

Frequency: monthly.

Reporting period: as of “” ______ 20 year.

List of persons submitting the form intended for the collection of administrative data on a gratuitous basis: organization guaranteeing the implementation of insurance payments to policyholders (insured, beneficiaries) in the event of liquidation of insurance organizations.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: within 5 (five) working days (inclusive) of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


(in thousands of tenge)
Line Item	Line Code	As of the end of the reporting period	As of the end of the previous year
1	2	3	4
Organization's Assets
Cash	1
including:
cash in the cash register	1.1
funds in bank accounts and organizations carrying out certain types of banking operations	1.2
cash equivalents	1.3
Refined Precious Metals	2
Placed Deposits	3
Securities measured at fair value through profit or loss	4
Securities measured at fair value through other comprehensive income	5
Securities measured at amortized cost	6
Reverse Repurchase Agreement Transaction	7
Advances Issued	8
Accounts Receivable	9
Inventories	10
Investments in the capital of other legal entities and subordinated debt	11
Non-current assets (disposal groups) held for sale	12
Assets in the form of right-of-use	13
Intangible Assets	14
Fixed Assets	15
Prepaid Expenses	16
Current Tax Asset	17
Deferred Tax Asset	18
Other Accounts Receivable	19
Other Assets	20
Total Organization Assets	21
Assets of the Guarantee Reserve for Insurance Payouts in the "General Insurance" Industry
Cash and Cash Equivalents	22
Deposits in the National Bank of the Republic of Kazakhstan and Level 2 Banks	23
Securities measured at fair value through profit or loss	24
Securities measured at fair value through other comprehensive income	25
Securities measured at amortized cost	26
Claims under Reverse Repurchase Agreement Transactions	27
Accounts Receivable	28
Other Assets	29
Total Assets of the Guarantee Reserve for Insurance Payouts in the "General Insurance" Industry	30
Assets of the Guarantee Reserve for Insurance Payouts in the "Life Insurance" Industry
Cash and Cash Equivalents	31
Deposits in the National Bank of the Republic of Kazakhstan and Level 2 Banks	32
Securities measured at fair value through profit or loss	33
Securities measured at fair value through other comprehensive income	34
Securities measured at amortized cost	35
Claims under Reverse Repurchase Agreement Transactions	36
Accounts Receivable	37
Other Assets	38
Total Assets of the Guarantee Reserve for Insurance Payouts in the "Life Insurance" Industry	39
Assets of the Compensation Reserve
Cash and Cash Equivalents	40
Deposits in the National Bank of the Republic of Kazakhstan and Level 2 Banks	41
Securities measured at fair value through profit or loss	42
Securities measured at fair value through other comprehensive income	43
Securities measured at amortized cost	44
Claims under Reverse Repurchase Agreement Transactions	45
Accounts Receivable	46
Other Assets	47
Total Assets of the Compensation Reserve	48
Total Reserve Assets	49
Total Assets	50
Liabilities
Repurchase Agreement Transaction	51
Deferred Income	52
Loans Received	53
Accounts Payable	54
Advances Received	55
Lease Liabilities	56
Guarantee Reserves for Insurance Payouts and Compensation Reserve	57
including
guarantee reserve for insurance payouts in the "General Insurance" industry	57.1
guarantee reserve for insurance payouts in the "Life Insurance" industry	57.2
compensation reserve	57.3
Liability to the Budget for Taxes and Other Mandatory Payments to the Budget	58
Accrued Expenses on Settlements with Shareholders on Shares	59
Deferred Tax Liability	60
Other Liabilities	61
Total Liabilities	62
Equity
Authorized Capital	63
including:
ordinary shares	63.1
Additional Paid-in Capital	64
Withdrawn Capital	65
Reserve Capital	66
Revaluation Reserve for Securities Measured at Fair Value Through Other Comprehensive Income	67
Impairment Reserve for Securities Measured at Fair Value Through Other Comprehensive Income	68
Revaluation Reserve for Fixed Assets	69
Other Reserves	70
Retained Earnings (Undistributed Loss)	71
including:
of previous years	71.1
of the reporting period	71.2
Total Equity	72
Total Equity and Liabilities	73


Name ______ ______	Address ______ ______
Phone ______
Email Address ______
Executor ______	______
surname, first name, and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or Person Acting in His/Her Capacity ______	______
surname, first name, patronymic (if any) Date "____" ______ 20 year	signature

Note: The form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis "Accounting Balance Sheet".

Appendix

to the form intended for the collection of administrative data on a gratuitous basis "Accounting Balance Sheet"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

"Accounting Balance Sheet"

(index – F1-FGSV, frequency: monthly)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Accounting Balance Sheet" (hereinafter – the form).
The form is filled out monthly by the organization guaranteeing the implementation of insurance payouts to policyholders (insured persons, beneficiaries) in the event of liquidation of insurance organizations, as of the end of the reporting period.
The unit of measurement used when filling out the form is established 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.
The completed form is signed by the head or person acting in his/her capacity, the chief accountant, and the executor.
When filling out column 3, data as of the end of the reporting period, including the last day of the reporting period, are indicated.
Column 4 indicates data as of the end of the previous year.
In lines 1 through 73, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.
Type of financial reporting: separate.

Appendix 36

Form,

intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: Income Statement.

Index of the form intended for the collection of administrative data on a gratuitous basis: F2-FGSV

Frequency: monthly.

Reporting period: as of "" ______ 20 year.

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: the organization guaranteeing the implementation of insurance payouts to policyholders (insured persons, beneficiaries) in the event of liquidation of insurance organizations.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: by the 5th (fifth) working day (inclusive) of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


(in thousands of tenge)
Line Item	Line Code	For the Reporting Period	For the Period from the Beginning of the Current Year (Cumulative)	For the Similar Period of the Previous Year	For the Similar Period from the Beginning of the Previous Year (Cumulative)
1	2	3	4	5	6
Income and Expenses on Organization's Assets
Income Related to Receiving Remuneration	1
including:
on placed deposits	1.1
on purchased securities	1.2
on reverse repurchase agreement transactions	1.3
other income related to receiving remuneration	1.4
Income (Expenses) on Financial Assets (Net)	2
including:
income (expenses) from sale and purchase of financial assets (net)	2.1
income (expenses) from change in value of financial assets measured at fair value through profit or loss (net)	2.2
Income (Expenses) from Foreign Currency Revaluation (Net)	3
Income from Restoration of Reserves for Possible Losses on Financial Assets	4
Income from Asset Realization	5
Other Income	6
Total Income	7
Expenses Related to Paying Remuneration	8
including:
on loans received	8.1
on lease liabilities	8.2
on repurchase agreement transactions	8.3
other expenses related to paying remuneration	8.4
Commission Expenses	9
including:
remuneration to broker	9.1
remuneration for custodial services	9.2
Operating Expenses	10
including:
expenses for wages and per diems	10.1
depreciation charges	10.2
expenses for payment of taxes and other mandatory payments to the budget, excluding corporate income tax	10.3
expenses for operating lease	10.4
Expenses from Realization or Gratuitous Transfer of Assets	11
Other Expenses	12
Total Expenses	13
Income and Expenses on Assets of the Guarantee Reserve for Insurance Payouts in the "General Insurance" Industry
Income in the form of remuneration on placed deposits	14
Income in the form of remuneration (coupon and/or discount) on securities	15
including:
Securities measured at fair value through profit or loss	15.1
Securities measured at fair value through other comprehensive income	15.2
Securities measured at amortized cost	15.3
Income from Reverse Repurchase Agreement Transactions	16
Income from Sale and Purchase of Securities	17
Income from Revaluation	18
including:
from change in fair value of securities	18.1
from foreign currency revaluation	18.2
other income from revaluation	18.3
Income from Sale and Purchase of Foreign Currency	19
Income in the form of remuneration on other financial assets	20
Other Income	21
Total Income on Assets of the Guarantee Reserve for Insurance Payouts in the "General Insurance" Industry	22
Expenses from Sale and Purchase of Securities	23
Expenses from Revaluation	24
including:
from change in fair value of securities	24.1
from foreign currency revaluation	24.2
other expenses from revaluation	24.3
Expenses from Sale and Purchase of Foreign Currency	25
Commission Expenses	26
including:
to broker	26.1
to custodian and central depository	26.2
to other persons	26.3
Other Expenses	27
Total Expenses on Assets of the Guarantee Reserve for Insurance Payouts in the "General Insurance" Industry	28
Income and Expenses on Assets of the Guarantee Reserve for Insurance Payouts in the "Life Insurance" Industry
Income in the form of remuneration on placed deposits	29
Income in the form of remuneration (coupon and/or discount) on securities	30
including:
Securities measured at fair value through profit or loss	30.1
Securities measured at fair value through other comprehensive income	30.2
Securities measured at amortized cost	30.3
Income from Reverse Repurchase Agreement Transactions	31
Income from Sale and Purchase of Securities	32
Income from Revaluation	33
including:
from change in fair value of securities	32.1
from foreign currency revaluation	33.2
other income from revaluation	33.3
Income from Sale and Purchase of Foreign Currency	34
Income in the form of remuneration on other financial assets	35
Other Income	36
Total Income on Assets of the Guarantee Reserve for Insurance Payouts in the "Life Insurance" Industry	37
Expenses from Sale and Purchase of Securities	38
Expenses from Revaluation	39
including:
from change in fair value of securities	39.1
from foreign currency revaluation	39.2
other expenses from revaluation	39.3
Expenses from Sale and Purchase of Foreign Currency	40
Commission Expenses	41
including:
to broker	41.1
to custodian and central depository	41.2
to other persons	41.3
Other Expenses	42
Total Expenses on Assets of the Guarantee Reserve for Insurance Payouts in the "Life Insurance" Industry	43
Income and Expenses on Assets of the Compensation Reserve
Income in the form of remuneration on placed deposits	44
Income in the form of remuneration (coupon and/or discount) on securities	45
including:
Securities measured at fair value through profit or loss	45.1
Securities measured at fair value through other comprehensive income	45.2
Securities measured at amortized cost	45.3
Income from Reverse Repurchase Agreement Transactions	46
Income from Sale and Purchase of Securities	47
Income from Revaluation	48
including:
from change in fair value of securities	48.1
from foreign currency revaluation	48.2
other income from revaluation	48.3
Income from Sale and Purchase of Foreign Currency	49
Income in the form of remuneration on other financial assets	50
Other Income	51
Total Income on Assets of the Compensation Reserve	52
Expenses from Sale and Purchase of Securities	53
Expenses from Revaluation	54
including:
from change in fair value of securities	54.1
from foreign currency revaluation	54.2
other expenses from revaluation	54.3
Expenses from Sale and Purchase of Foreign Currency	55
Commission Expenses	56
including:
to broker	56.1
to custodian and central depository	56.2
to other persons	56.3
Other Expenses	57
Total Expenses on Assets of the Compensation Reserve	58
Net Profit (Loss) Before Payment of Corporate Income Tax	59
Corporate Income Tax	60
Net Profit (Loss) After Payment of Corporate Income Tax	61
Profit (Loss) from Discontinued Operations	62
Total Net Profit (Loss) for the Period	63


Name ______ ______	Address ______ ______
Phone ______
Email Address ______
Executor ______	______
surname, first name, and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or Person Acting in His/Her Capacity ______	______
surname, first name, patronymic (if any) Date "____" ______ 20 year	signature

Note: The form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis "Income Statement".

Appendix

to the form intended for the collection of administrative data on a gratuitous basis "Income Statement"

Explanation for filling out the form intended for the collection of administrative data on a gratuitous basis

"Income Statement"

(index – F2-FGSV, frequency: monthly)

This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Income Statement" (hereinafter – the form).
The form is filled out monthly by the organization guaranteeing the implementation of insurance payouts to policyholders (insured persons, beneficiaries) in the event of liquidation of insurance organizations, as of the end of the reporting period.
The unit of measurement used when filling out the form is established 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.
The completed form is signed by the head or person acting in his/her capacity, the chief accountant, and the executor.
When filling out column 3, data for the reporting period, including the last day of the reporting period, are indicated.
Column 4 indicates data for the period from the beginning of the current year (cumulative).
Column 5 indicates data for the similar period of the previous year.
Column 6 indicates data for the similar period from the beginning of the previous year (cumulative).
In lines 1 through 63, data are indicated based on information from the general ledger or database and grouped in accordance with the requirements of international financial reporting standards.
Type of financial reporting: separate.

Appendix 37

Form,

intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.

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

Name of the administrative form: Statement of Assets and Liabilities.

Index of the form intended for the collection of administrative data on a gratuitous basis: F1-FSON.

Frequency: monthly.

Reporting period: as of "" ______ 20 year.

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: no later than the 6th (sixth) working day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.

(in thousands of tenge)


Item Name	Line Code	As of End of Reporting Period	As of End of Previous Year
1	2	3	4
Assets
Assets accepted as reserve	1
Cash and cash equivalents	2
Refined precious metals	3
Placed deposits (less impairment reserves)	4
Securities measured at fair value through profit or loss	5
Securities available for sale (less impairment reserves)	6
Financial derivative instruments	7
Reverse repurchase agreements	8
Loans provided to policyholders (less impairment reserves)	9
Receivables for insurance and reinsurance	10
Inventories	11
Assets for portfolios of insurance contracts and issued reinsurance contracts	12
Assets for portfolios of held reinsurance contracts for incurred losses	13
Assets for held reinsurance contracts:	14
including:
best estimate of expected cash flows for reinsurance asset	14.1
reinsurance asset for non-financial risk margin	14.2
margin for contractual services for reinsurance	14.3
loss component of margin for reinsurance contracts	14.4
Reinsurance asset for non-financial risk margin for incurred losses	15
Finance lease provided	16
Investment property	17
Investments in equity of other legal entities and subordinated debt	18
Non-current assets (disposal groups) held for sale	19
Right-of-use assets (less depreciation and impairment losses)	20
Intangible assets	21
Property, plant and equipment (less depreciation and impairment losses)	22
Prepaid expenses	23
Current tax asset	24
Deferred tax asset	25
Securities held to maturity (less impairment reserves)	26
Other receivables	27
Other assets	28
Total assets	29
Liabilities
Financial derivative instruments	30
Issued debt securities	31
Repurchase agreements	32
Deferred income	33
Loans received	34
Credit debt	35
Advances received	36
Lease liabilities	37
Liabilities for remaining coverage for portfolios of insurance contracts and issued reinsurance contracts	38
including:
best estimate of expected cash flows	38.1
non-financial risk margin	38.2
margin for contractual insurance services	38.3
loss component	38.4
including:
for best estimate of expected cash flows	38.4.1
for non-financial risk margin	38.4.2
Margin for contractual reinsurance services	39
Liabilities for remaining coverage for portfolios of held reinsurance contracts	40
Liabilities for incurred losses, including:	41
Non-financial risk margin for incurred losses	42
Subordinated debt	43
Settlements with reinsurers	44
Settlements with intermediaries in insurance (reinsurance) activities	45
Obligation to the budget for taxes and other mandatory payments to the budget	46
Deferred tax liability	47
Accounts payable for insurance (reinsurance) contracts	48
Other payables	49
Provisions	50
Other liabilities	51
Total liabilities	52
Head office account	53
Reserves	54
including:
Reserve for revaluation of securities available for sale	54.1
Reserve for revaluation of securities measured at fair value through other comprehensive income	54.2
Reserve for impairment of securities measured at fair value through other comprehensive income	54.3
Reserve for unforeseen risks	54.4
Stabilization reserve	54.5
Reserve for revaluation of property, plant and equipment	54.6
Other reserves	54.7
Results of activities of the branch of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan	55
Total liabilities, head office account, reserves and results of activities of the branch of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan	56


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his duties ______	______
surname, first name and patronymic (if any) Date «____» ______ 20 year	signature

Note: The form is filled out in accordance with the instructions for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on Assets and Liabilities".

Appendix
to the form intended for the collection of administrative data on a gratuitous basis "Report on Assets and Liabilities"

Instructions for filling out the form intended for the collection of administrative data on a gratuitous basis

"Report on Assets and Liabilities"

(index – F1-FSON, frequency: monthly)

These instructions define the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on Assets and Liabilities" (hereinafter – the form).
The form is filled out monthly by the branch of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan.
The unit of measurement used when filling out the form is set at 1,000 (thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (thousand) tenge.
The completed form is signed by the head or person performing his duties, the chief accountant, and the executor.
When filling out column 3, data as of the end of the reporting period, including the last day of the reporting period, are indicated.
Column 4 indicates data as of the end of the previous year.
In lines 1 through 56, data are indicated based on information from the general ledger or database, grouped in accordance with international financial reporting standards.

Appendix 38
to the Rules for Submission of Financial Statements by Financial Organizations and Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers 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 official website: www.nationalbank.kz.

Name of administrative form: Income and Expense Report.

Index of the form intended for the collection of administrative data on a gratuitous basis: F2-FSON.

Frequency: monthly.

Reporting period: as of "" ______ 20 year.

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: no later than the 6th (sixth) working day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.

(in thousands of tenge)


Item Name	Line Code	For Reporting Period	For Period from Beginning of Current Year (Cumulative)	For Similar Period of Previous Year	For Similar Period from Beginning of Previous Year (Cumulative)
1	2	3	4	5	6
Income
Income from insurance activities
Insurance premiums accepted under insurance contracts	1
Insurance premiums accepted under reinsurance contracts	2
Insurance premiums ceded to reinsurance	3
Net amount of insurance premiums	4
Change in unearned premium reserve	5
Change in reinsurance assets for unearned premiums	6
Net amount of earned insurance premiums	7
Income in the form of commission remuneration for insurance activities	8
Other income from insurance activities	9
Income from investment activities
Income related to receipt of remuneration	10
including:
income in the form of remuneration (coupon or discount) on securities	10.1
income in the form of remuneration on placed deposits	10.2
Income (expenses) from transactions with financial assets (net)	11
including:
income (expenses) from purchase and sale of securities (net)	11.1
income (expenses) from repurchase agreements (net)	11.2
income (expenses) from transactions with refined precious metals	11.3
income (expenses) from transactions with financial derivative instruments	11.4
Income (expenses) from revaluation (net)	12
including:
income (expenses) from change in value of securities measured at fair value through profit or loss (net)	12.1
income (expenses) from change in value of securities available for sale	12.2
income (expenses) from foreign currency revaluation (net)	12.3
income (expenses) from revaluation of refined precious metals	12.4
income (expenses) from revaluation of financial derivative instruments	12.5
Income from participation in equity of other legal entities	13
Other income from investment activities	14
Income from other activities
Income (expenses) from disposal of assets and receipt (transfer) of assets	15
Other income from other activities	16
Other income	17
Total income	18
Expenses
Expenses for making insurance payments under insurance contracts	19
Expenses for making insurance payments under contracts accepted for reinsurance	20
Reimbursement of expenses for risks ceded to reinsurance	21
Reimbursement for subrogation claims (net)	22
Net expenses for making insurance payments	23
Expenses for settling insurance losses	24
Change in reserve for unreported losses under life insurance (reinsurance) contracts	25
Change in reinsurance assets for unreported losses under life insurance (reinsurance) contracts	26
Change in reserve for unreported losses under annuity contracts	27
Change in reinsurance assets for unreported losses under annuity contracts	28
Change in reserve for incurred but not reported losses	29
Change in reinsurance assets for incurred but not reported losses	30
Change in reserve for reported but not settled losses	31
Change in reinsurance assets for reported but not settled losses	32
Expenses for payment of commission remuneration for insurance activities	33
Expenses related to termination of insurance (reinsurance) contracts	34
Expenses related to payment of remuneration	35
including:
expenses in the form of premium on securities	35.1
Interest expenses on lease liabilities	36
Expenses for impairment reserves	37
Restoration of impairment reserves	38
Net expenses for impairment reserves	39
General and administrative expenses	40
including:
expenses for wages and travel	40.1
current taxes and other mandatory payments to the budget, excluding corporate income tax	40.2
expenses for current lease	40.3
advertising expenses	40.4
third-party services	40.5
expenses for audit, consulting services and information expenses	40.6
Depreciation and wear and tear	41
Other expenses	42
Total expenses	43
Income (expense) for the period	44
Income (expense) from discontinued operations	45
Net income (expense) before payment of corporate income tax	46
Corporate income tax	47
including:
from main activities	47.1
from other activities	47.2
Total net income (expense) after payment of taxes	48


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his duties ______	______
surname, first name and patronymic (if any) Date «____» ______ 20 year	signature

Note: The form is filled out in accordance with the instructions for filling out the form intended for the collection of administrative data on a gratuitous basis "Income and Expense Report".

Appendix
to the form intended for the collection of administrative data on a gratuitous basis "Income and Expense Report"

Instructions for filling out the form intended for the collection of administrative data on a gratuitous basis

"Income and Expense Report"

(index – F2-FSON, frequency: monthly)

These instructions define the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Income and Expense Report" (hereinafter – the form).
The form is filled out monthly by the branch of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan.
The unit of measurement used when filling out the form is set at 1,000 (thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (thousand) tenge.
The completed form is signed by the head or person performing his duties, the chief accountant, and the executor.
When filling out column 3, data for the reporting period, including the last day of the reporting period, are indicated.
Column 4 indicates data for the period from the beginning of the current year (cumulative).
Column 5 indicates data for the similar period of the previous year.
Column 6 indicates data for the similar period from the beginning of the previous year (cumulative).
In lines 1 through 48, data are indicated based on information from the general ledger or database, grouped in accordance with international financial reporting standards.

Lineage: In force

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