Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 21, 2020 No. 107 'On Approval of the Rules for Submitting Accounting Data Reports by Branches of Non-Resident Banks, Non-Resident Insurance (Reinsurance) Organizations, and Non-Resident Insurance Brokers of the Republic of Kazakhstan'

Registered in the Ministry of Justice of the Republic of Kazakhstan on September 25, 2020, under No. 21278

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«ҚАЗАҚСТАН РЕСПУБЛИКАСЫНЫҢ		РЕСПУБЛИКАНСКОЕ ГОСУДАРСТВЕННОЕ УЧРЕЖДЕНИЕ
ҰЛТТЫҚ БАНКІ»
		«НАЦИОНАЛЬНЫЙ БАНК
РЕСПУБЛИКАЛЫҚ		РЕСПУБЛИКИ КАЗАХСТАН»
МЕМЛЕКЕТТІК МЕКЕМЕСІ
БАСҚАРМАСЫНЫҢ		ПОСТАНОВЛЕНИЕ
ҚАУЛЫСЫ		ПРАВЛЕНИЯ
«21» сентября 2020 года		№107
Нұр-Сұлтан қаласы		город Нур-Султан

On Approval of the Rules for Submitting Accounting Data Reports 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. Loses force from January 1, 2026 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 104.

In accordance with subparagraph 63) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", subparagraphs 1) and 3-4) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", 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. Preamble in the edition of the Resolution of the Board of the National Bank of RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

1. Approve the attached Rules for Submitting Accounting Data Reports 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.

2. The Department of Accounting shall, in the manner established by the legislation of the Republic of Kazakhstan, ensure:
   1) together with the Legal Department, the state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;
   2) posting of this resolution on the official website of the National Bank of the Republic of Kazakhstan after its official publication;
   3) within ten working days after the state registration of this resolution, submission to the Legal Department of information on the implementation of measures provided for in subparagraph 2) of this paragraph and paragraph 3 of this resolution.

3. The Department of Information and Communications – Press Service of the National Bank shall, within ten calendar days after the state registration of this resolution, send a copy of it for official publication in periodical print media.

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

5. This resolution enters into force from December 16, 2020 and is subject to official publication.

Chairman
National Bank	E. Dosayev

Correct:
Chief Specialist-Secretary of the Board B. Akhmedzhanov

Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated "21" September 2020 No. 107

Rules for submitting accounting data reports 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

1. These Rules for Submitting Accounting Data Reports 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 referred to as the Rules) are developed in accordance with subparagraph 63) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", subparagraph 3-4) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics" and define the procedure for submitting accounting data reports 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 referred to as branches), including forms, list, frequency and deadlines for their submission.

Footnote. Paragraph 1 in the edition of the Resolution of the Board of the National Bank of RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

2. In accounting data reports, 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.

3. Accounting data reports are submitted in electronic format.

4. Accounting data reports on paper are signed by the head of the branch or the person acting on his behalf, the chief accountant, the executor and are kept by the branch. Upon request by the authorized body for regulation, control and supervision of the financial market and financial organizations, the branch shall, no later than 2 (two) working days from the date of receipt of the request, submit accounting data reports on paper that do not contain corrections or erasures.

5. Accounting data reports submitted in electronic format correspond to accounting data reports on paper. The identity of data submitted in electronic format to data on paper is ensured by the head of the branch or the person acting on his behalf.

In annual accounting data reports on paper, the presence of 2 (two) or more comparative periods is permitted.

6. In the event of errors being identified in previously submitted to the National Bank of the Republic of Kazakhstan (hereinafter referred to as the National Bank) accounting data reports, the branch ensures the correction of errors by carrying out the following measures in the specified sequence:
   1) corrects the detected error by making an accounting entry and retrospective adjustment in the accounting data report for the reporting period in which the corrective accounting entry was made;
   2) sends a written notification to the National Bank indicating a description of the identified error in the previously submitted accounting data report.

7. Branches submit to the National Bank together with monthly, quarterly and annual accounting data reports an explanatory note in electronic format, in which the detailing and breakdown of accounts by items of the "Other Assets" and "Other Liabilities" lines of the Statement of Assets and Liabilities, as well as by items of the "Other Income" and "Other Expenses" lines of the Statement of Income and Expenses are disclosed.

Branches of non-resident banks of the Republic of Kazakhstan additionally submit in the explanatory note the detailing of the "Interest Income" and "Interest Expense" lines of the Statement of Income and Expenses and the Statement of Cash Flows.

8. Statements of Cash Flows are prepared in accordance with International Financial Reporting Standards using the direct method.

Chapter 2. Submission of Annual Accounting Data Reports

9. Branches annually by April 30 (inclusive) of the year following the reporting year submit to the National Bank in electronic format annual accounting data reports prepared in accordance with International Financial Reporting Standards in the following forms:
   1) Statement of Assets and Liabilities in the form according to Appendix 1 to the Rules;
   2) Statement of Income and Expenses in the form according to Appendix 2 to the Rules;
   3) Statement of Cash Flows in the form according to Appendix 3 to the Rules.

Additionally, branches of non-resident insurance organizations of the Republic of Kazakhstan having a license in the "life insurance" industry and concluding insurance contracts providing for conditions for the policyholder's participation in investments, submit to the National Bank annually by April 30 (inclusive) of the year following the reporting year, a report on investment fund (client) assets in the form according to Appendix 4 to the Rules and a report on income and expenses of investment fund (client) assets in the form according to Appendix 5 to the Rules.

Chapter 3. Submission of Quarterly and Monthly Accounting Data Reports

10. To the National Bank, quarterly accounting data reports:
    1) branches of non-resident banks of the Republic of Kazakhstan submit no later than 60 (sixty) calendar days following the reporting quarter, in the following forms:
    Statement of Assets and Liabilities in the form according to Appendix 1 to the Rules; Statement of Income and Expenses in the form according to Appendix 2 to the Rules; Statement of Cash Flows in the form according to Appendix 3 to the Rules;
    2) branches of non-resident insurance brokers of the Republic of Kazakhstan submit no later than the 6th (sixth) working day of the month following the reporting quarter, in the following forms:
    Statement of Cash Flows in the form according to Appendix 3 to the Rules; Statement of Assets and Liabilities in the form according to Appendix 6 to the Rules; Statement of Income and Expenses in the forms according to Appendix 7 to the Rules.

11. To the National Bank, monthly accounting data reports:
    1) branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan submit no later than the 6th (sixth) working day of the month following the reporting month, in the following forms:
    Statement of Cash Flows in the form according to Appendix 3 to the Rules; Statement of Assets and Liabilities in the form according to Appendix 8 to the Rules; Statement of Income and Expenses in the form according to Appendix 9 to the Rules;
    2) branches of non-resident insurance organizations of the Republic of Kazakhstan having a license in the "life insurance" industry and concluding insurance contracts providing for conditions for the policyholder's participation in investments, submit no later than the 6th (sixth) working day of the month following the reporting month, in the following forms:
    Report on investment fund (client) assets in the form according to Appendix 4 to the Rules; Report on income and expenses of investment fund (client) assets in the form according to Appendix 5 to the Rules.

Appendix 1
to the Rules for submitting accounting data reports 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. Appendix 1 is edited in the edition of the Resolution of the Board of the National Bank of RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Statement of Assets and Liabilities

Index of administrative data form: F1-FN.
Frequency: quarterly/annual.
Reporting period: as of ""___ 20___year
Persons submitting information: 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. Submission deadline:
1) 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;
2) 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.
(in thousands of tenge)

Name of item	End of reporting period	End of 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
branch

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)	signature

Appendix
to the form intended for the collection of administrative data "Statement of Assets and Liabilities"

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

"Statement of Assets and Liabilities"

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

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for the collection of administrative data "Statement of Assets and Liabilities" (hereinafter referred to as the form).

2. The form is developed in accordance with subparagraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".

3. 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, branches of non-resident insurance brokers of the Republic of Kazakhstan as of the end of the reporting period.

4. The unit of measurement used when filling out the form is set at 1000 (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 and above is rounded to 1000 (one thousand) tenge.

5. The completed form is signed by the head or the person acting on his behalf, the chief accountant and the executor.

Chapter 2. Filling out the form

6. When filling out column 1, the names of items are filled in arbitrarily, based on the operations of the branch of the non-resident bank of the Republic of Kazakhstan, the branch of the non-resident insurance (reinsurance) organization of the Republic of Kazakhstan, the branch of the non-resident insurance broker of the Republic of Kazakhstan.

7. Column 2 indicates data as of the end of the reporting period, including the last day of the reporting period.

8. Column 3 indicates data as of the end of the previous year.

Appendix 2
to the Rules for submitting accounting data reports 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. Appendix 2 is edited in the edition of the Resolution of the Board of the National Bank of RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Statement of Income and Expenses

Index of administrative data form: F2-FN.
Frequency: quarterly/annual.
Reporting period: as of ""___ 20___year
Persons submitting information: 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. Submission deadline:
1) 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;
2) 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.

(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 income (expense) before payment
of 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 and patronymic (if any)	signature

Appendix
to the form intended for the collection of administrative data "Statement of Income and Expenses"

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

"Statement of Income and Expenses"

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

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for the collection of administrative data "Statement of Income and Expenses" (hereinafter referred to as the form).

2. The form is developed in accordance with subparagraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".

3. 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, branches of non-resident insurance brokers of the Republic of Kazakhstan as of the end of the reporting period.

4. The unit of measurement used when filling out the form is set at 1000 (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 and above is rounded to 1000 (one thousand) tenge.

5. The completed form is signed by the head or the person acting on his behalf, the chief accountant and the executor.

Chapter 2. Filling out the form

6. When filling out column 1, the names of items are filled in arbitrarily, based on the operations of the branch of the non-resident bank of the Republic of Kazakhstan, the branch of the non-resident insurance (reinsurance) organization of the Republic of Kazakhstan, the branch of the non-resident insurance broker of the Republic of Kazakhstan.

7. Column 2 indicates data for the period from the beginning of the current year (cumulative).

8. Column 3 indicates data for the analogous period from the beginning of the previous year (cumulative).

Appendix 3
to the Rules for submitting accounting data reports 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. Appendix 3 is edited in the edition of the Resolution of the Board of the National Bank of RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Statement of Cash Flows

Index of administrative data form: F3-FN.
Frequency: monthly/quarterly/annual.
Reporting period: as of ""___ 20___year
Persons submitting information: 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. Submission deadline:
1) 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;
2) 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
3) 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.

(in thousands of tenge)

Name of items	For the reporting period	For the analogous 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)	signature

Appendix
to the form intended for the collection of administrative data "Statement of Cash Flows"

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

"Statement of Cash Flows"

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

Chapter 1. General Provisions

1. This clarification defines the uniform requirements for filling out the form intended for the collection of administrative data "Report on Cash Flows" (hereinafter – the form).
2. The form is developed in accordance with subparagraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".
3. 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.
4. The unit of measurement used when filling out 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.
5. The completed form is signed by the head or the person acting on his behalf, the chief accountant, and the executor.

Chapter 2. Filling out the form

6. When filling out column 1, the names of articles are filled out 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, the branch of a non-resident insurance broker of the Republic of Kazakhstan.
7. Column 2 indicates data for the reporting period, including the last day of the reporting period.
8. Column 3 indicates data as of the end of the analogous period of the previous year.

Appendix 4
to the Rules for Submission of 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. Appendix 4 is presented in the edition of the Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Report on Assets of an Investment Fund (Clients)

Administrative data form index: F1-FSONUIP.
Periodicity: monthly/annual.
Reporting period: as of ""___ 20___year
List of persons submitting information: branches of non-resident insurance organizations of the Republic of Kazakhstan, having a license in the "life insurance" industry and concluding insurance contracts providing for conditions for the policyholder's participation in investments. Submission deadline:
monthly no later than the 6 (sixth) working day of the month following the reporting month; annually by April 30 (inclusive) of the year following the reporting year.

(in thousands of tenge)

Article Name	Line Code	End of Reporting Period	Start of Reporting Period
1	2	3	4
Assets
Cash and cash equivalents	1
Affined precious metals	2
Bank deposits	3
Securities	4
including:
government securities of the Republic of Kazakhstan	4.1
securities of international financial organizations	4.2
non-government securities of foreign issuers	4.3
securities of foreign states	4.4
non-government securities of issuers of the Republic of Kazakhstan	4.5
other securities	4.6
Depositary receipts	5
Units of investment funds	6
Investments in the capital of legal entities that are not joint-stock companies	7
Claims under "reverse repo" operations	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
Redemption of investment fund securities	15
Dividends payable	16
Borrowed loans	17
Derivative financial instruments	18
Accounts payable	19
Liabilities under "repo" operations	20
Other liabilities	21
Total liabilities	22
Total net assets	23

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)	signature

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

Clarification on filling out the form intended for the collection of administrative data

"Report on Assets of an Investment Fund (Clients)"

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

Chapter 1. General Provisions

1. This clarification defines the uniform requirements for filling out the form intended for the collection of administrative data "Report on Assets of an Investment Fund (Clients)" (hereinafter – the form).
2. The form is developed in accordance with subparagraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".
3. The form is filled out monthly and annually by branches of non-resident insurance organizations of the Republic of Kazakhstan, having a license in the "life insurance" industry and concluding insurance contracts providing for conditions for the policyholder's participation in investments, for each client as of the end of the reporting period.
4. The unit of measurement used when filling out 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.
5. The completed form is signed by the head or the person acting on his behalf, the chief accountant, and the executor.

Chapter 2. Filling out the form

6. Column 3 indicates data as of the end of the reporting period, including the last day of the reporting period.
7. Column 4 indicates data as of the beginning of the reporting period.
8. Lines 1 through 23 indicate data based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.
   Appendix 5
   to the Rules for Submission of 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. Appendix 5 is presented in the edition of the Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Report on Income and Expenses of an Investment Fund (Clients) Assets

Administrative data form index: F2-FSONUIP.
Periodicity: monthly/annual.
Reporting period: as of ""___ 20___year
List of persons submitting information: branches of non-resident insurance organizations of the Republic of Kazakhstan, having a license in the "life insurance" industry and concluding insurance contracts providing for conditions for the policyholder's participation in investments. Submission deadline:
monthly no later than the 6 (sixth) working day of the month following the reporting month; annually by April 30 (inclusive) of the year following the reporting year.

(in thousands of tenge)

Article Name	Line Code	From the Beginning of the Year to the Reporting Date	Reporting Period
1	2	3	4
Net assets of the investment fund at the beginning of the period	1
Client asset inflows	2
Inflows from the placement of securities (units) 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:
government securities of the Republic of Kazakhstan	5.1
securities of international financial organizations	5.2
non-government securities of foreign issuers	5.3
securities of foreign states	5.4
non-government 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	9
companies
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 property leasing	12
Income in the form of remuneration on other financial assets	13
Other income	14
Total income	15
Redeemed securities (units) of the investment fund	16
Expenses on paid dividends on shares of the investment fund	17
Client asset withdrawals	18
Expenses from the sale and purchase of securities	19
Expenses from investments in the capital of legal entities that are not joint-stock	20
companies
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, 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)	signature

Appendix
to the form intended for the collection of administrative data "Report on Income and Expenses of an Investment Fund (Clients)"

Clarification on filling out the form intended for the collection of administrative data

"Report on Income and Expenses of an Investment Fund (Clients)"

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

Chapter 1. General Provisions

1. This clarification defines the uniform requirements for filling out the form intended for the collection of administrative data "Report on Income and Expenses of an Investment Fund (Clients)" (hereinafter – the form).
2. The form is developed in accordance with subparagraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".
3. The form is filled out monthly and annually by the branch of non-resident insurance organizations of the Republic of Kazakhstan, having a license in the "life insurance" industry and concluding insurance contracts providing for conditions for the policyholder's participation in investments, for each client as of the end of the reporting period.
4. The unit of measurement used when filling out 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.
5. The completed form is signed by the head or the person acting on his behalf, the chief accountant, and the executor.

Chapter 2. Filling out the form

6. Column 3 indicates data for the period from the beginning of the year to the reporting date, including the last day of the reporting period.
7. Column 4 indicates data for the reporting period, including the last day of the reporting period.
8. Lines 1 through 29 indicate data based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.
9. 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 6
   to the Rules for Submission of 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. Appendix 6 is presented in the edition of the Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Report on Assets and Liabilities

Administrative data form index: F1-FSBN.
Periodicity: quarterly.
Reporting period: as of ""___ 20___year
List of persons submitting information: branches of non-resident insurance brokers of the Republic of Kazakhstan Submission deadline: no later than the 6 (sixth) working day of the month following the reporting quarter. (in thousands of tenge)

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

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)	signature

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

Clarification on filling out the form intended for the collection of administrative data

"Report on Assets and Liabilities"

(index – F1-FSBN, periodicity: quarterly)

Chapter 1. General Provisions

1. This clarification defines the uniform requirements for filling out the form intended for the collection of administrative data "Report on Assets and Liabilities" (hereinafter – the form).
2. The form is developed in accordance with subparagraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".
3. 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.
4. The unit of measurement used when filling out 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.
5. The completed form is signed by the head or the person acting on his behalf, the chief accountant, and the executor.

Chapter 2. Filling out the form

6. When filling out column 3, data as of the end of the reporting period, including the last day of the reporting period, are indicated.
7. Column 4 indicates data as of the end of the previous year.
8. Lines 1 through 35 indicate data based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.

Appendix 7
to the Rules for Submission of 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. Appendix 7 is presented in the edition of the Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Report on Income and Expenses

Administrative data form index: F2-FSBN.
Periodicity: quarterly.
Reporting period: as of ""___ 20___year
List of persons submitting information: branches of non-resident insurance brokers of the Republic of Kazakhstan Submission deadline: no later than the 6 (sixth) working day of the month following the reporting quarter.

(in thousands of tenge)

Article Name	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	1
remuneration
including:
for current accounts	1.1
for placed deposits	1.2
for provided financial lease	1.3
other income related to receiving	1.4
remuneration
Commission remuneration for	2
insurance broker activities
Other income from insurance broker	3
activities and other activities not
related to receiving remuneration
Income (expenses) from financial assets	4
(net)
including:
income (expenses) from purchase and sale	4.1
of financial assets (net)
income (expenses) from changes in the value	4.2
of financial assets measured at fair value,
changes in which are reflected in profit or
loss (net)
Income (expenses) from revaluation	5
of foreign currency (net)
Income from restoration of reserves for	6
possible losses on financial assets
Income related to participation in the capital	7
of other legal entities
Income from asset sales	8
Other income	9
Total income	10
Expenses related to paying	11
remuneration
including:
for received loans	11.1
for lease obligations	11.2
other expenses related to paying	11.3
remuneration
Commission expenses	12
including:
remuneration to the agent for	12.1
paying commission remuneration	12.2
for insurance broker activities
Expenses for creating reserves for	13
possible losses on financial assets
Operating expenses	14
including:
labor costs and	14.1
travel expenses
depreciation and wear and tear	14.2
expenses for payment of taxes and other	14.3
mandatory payments to the budget, except
for corporate income tax
expenses for operating lease	14.4
Expenses from sale or gratuitous transfer	15
of assets
Other expenses	16
Total expenses	17
Net income (expense) before payment of	18
corporate income tax
Corporate income tax	19
Net income (expense) after payment of	20
corporate income tax
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 performing his
duties ______	______
surname, first name and patronymic (if any)	signature

Appendix
to the form intended for collecting administrative data "Income and Expense Report"

Explanation for filling out the form intended for collecting administrative data

"Income and Expense Report"

(index – F2-FSBN, frequency: quarterly)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for collecting administrative data "Income and Expense Report" (hereinafter – the form).
2. The form is developed in accordance with subparagraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".
3. 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.
4. 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.
5. The completed form is signed by the head or person performing his duties, the chief accountant, and the executive.

Chapter 2. Filling out the form

6. When filling out column 3, data for the reporting period, including the last day of the reporting period, are indicated.
7. In column 4, data for the period from the beginning of the current year (cumulative) are indicated.
8. In column 5, data for the similar period of the previous year are indicated.
9. In column 6, data for the similar period from the beginning of the previous year (cumulative) are indicated.
10. In lines 1 to 21, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.

Appendix 8
to the Rules on Reporting Based on Accounting Data of 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. Appendix 8 is presented in the edition of the Resolution of the Board of the National Bank of RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for collecting administrative data

Submitted to: National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Assets and Liabilities Report

Administrative data form index: F1-FSON.
Frequency: monthly.
Reporting period: as of ""___ 20___year
Group of persons providing information: branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan. Submission deadline: no later than the 6 (sixth) working day of the month following the reporting month.

(in thousands of tenge)

Article Name	Line Code	End of Reporting Period	End of Previous Year
1	2	3	4
Assets
Assets accepted as reserves	1
Cash and cash equivalents	2
Placed deposits (net of impairment reserves)	3
Securities measured at fair value, changes in which are reflected in	4
profit or loss
Securities held for sale (net of impairment reserves)	5
Reverse REPO transactions	6
Affined precious metals	7
Derivative financial instruments	8
Reinsurance assets for unearned premiums (net of impairment reserves)	9
Reinsurance assets for incurred but not reported losses (net of impairment reserves)	10
Reinsurance assets for unexpired losses under insurance (reinsurance) life contracts	11
(net of impairment reserves)
Reinsurance assets for unexpired losses under annuity contracts (net of	12
impairment reserves)
Reinsurance assets for reported but unsettled losses (net of impairment reserves)	13
Insurance premiums receivable from policyholders (reinsurers) and intermediaries (net	14
of impairment reserves)
Accrued commission income from reinsurance	15
Receivables for insurance and reinsurance (net of impairment reserves)	16
Other receivables (net of impairment reserves)	17
Loans provided to policyholders (net of impairment reserves)	18
Prepaid expenses	19
Current tax asset	20
Deferred tax asset	21
Securities held to maturity (net of impairment reserves)	22
Investments in the capital of other legal entities	23
Inventories	24
Fixed assets (net of depreciation and impairment losses)	25
Right-of-use assets (net of depreciation and impairment losses)	26
Investment property	27
Long-term assets held for sale	28
Intangible assets (net of depreciation and impairment losses)	29
Other assets	30
Total assets	31
Liabilities
Unearned premium reserve	32
Reserve for unexpired losses under insurance (reinsurance) life contracts	33
Reserve for unexpired losses under annuity contracts	34
Reserve for incurred but not reported losses	35
Reserve for reported but unsettled losses	36
Loans received	37
Settlements with reinsurers	38
Settlements with intermediaries for insurance (reinsurance) activities	39
Accounts payable for insurance (reinsurance) contracts	40
Other payables	41
Provisions	42
Lease liabilities	43
REPO transactions	44
Derivative financial instruments	45
Deferred income	46
Liability for taxes and other mandatory payments to the budget	47
Deferred tax liability	48
Other liabilities	49
Total liabilities	50
Head office account	51
Reserves	52
including:
Reserve for unforeseen risks	52.1
Stabilization reserve	52.2
Securities revaluation reserve for securities held for sale	52.3
Other reserves	52.4
Results of the branch of a non-resident insurance (reinsurance) organization	53
of the Republic of Kazakhstan
Total liabilities, head office account, reserves, and branch results	54
of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan

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 performing his
duties ______	______
surname, first name and patronymic (if any)	signature

Appendix
to the form intended for collecting administrative data "Assets and Liabilities Report"

Explanation for filling out the form intended for collecting administrative data

"Assets and Liabilities Report"

(index – F1-FSON, frequency: monthly)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for collecting administrative data "Assets and Liabilities Report" (hereinafter – the form).
2. The form is developed in accordance with subparagraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".
3. The form is filled out monthly by the branch of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan.
4. 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.
5. The completed form is signed by the head or person performing his duties, the chief accountant, and the executive.

Chapter 2. Filling out the form

6. When filling out column 3, data as of the end of the reporting period, including the last day of the reporting period, are indicated.
7. In column 4, data as of the end of the previous year are indicated.
8. In lines 1 to 54, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.

Appendix 9
to the Rules on Reporting Based on Accounting Data of 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. Appendix 9 is presented in the edition of the Resolution of the Board of the National Bank of RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for collecting administrative data

Submitted to: National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Income and Expense Report

Administrative data form index: F2-FSON.
Frequency: monthly.
Reporting period: as of ""___ 20___year
Group of persons providing information: branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan. Submission deadline: no later than the 6 (sixth) working day of the month following the reporting month.

(in thousands of tenge)

Article Name	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 from insurance activities
Insurance premiums accepted under insurance	1
contracts
Insurance premiums accepted under reinsurance	2
contracts
Insurance premiums ceded to	3
reinsurance
Net amount of insurance premiums	4
Change in unearned premium reserve	5
Change in reinsurance assets for	6
unearned premiums
Net amount of earned insurance	7
premiums
Income in the form of commission	8
remuneration for insurance activities
Other income from insurance activities	9
Income from investment activities
Income related to receiving	10
remuneration
including:
income in the form of remuneration (coupon or	10.1
discount) on securities
income in the form of remuneration for	10.2
placed deposits
Income (expenses) from operations with	11
financial assets (net)
including:
income (expenses) from purchase and sale of securities	11.1
(net)
income (expenses) from REPO transactions	11.2
(net)
income (expenses) from operations with	11.3
affined precious metals
income (expenses) from operations with	11.4
derivative financial instruments
Income (expenses) from revaluation (net)	12
including:
income (expenses) from changes in the value	12.1
of securities measured at fair value, changes
in which are reflected in profit or loss (net)
income (expenses) from changes in the value	12.2
of securities held for sale
income (expenses) from revaluation	12.3
of foreign currency (net)
income (expenses) from revaluation	12.4
of affined precious metals
income (expenses) from revaluation	12.5
of derivative financial instruments
Income from participation in the capital of other	13
legal entities
Other income from investment	14
activities
Income from other activities
Income (expenses) from sale of assets and	15
receipt (transfer) of assets
Other income from other activities	16
Other income	17
Total income	18
Expenses
Expenses for carrying out insurance	19
payments under insurance contracts
Expenses for carrying out insurance	20
payments under contracts accepted for
reinsurance
Reimbursement of expenses for risks	21
ceded to reinsurance
Reimbursement for subrogation claim	22
(net)
Net expenses for carrying out	23
insurance payments
Expenses for settling insurance	24
losses
Change in reserve for unexpired losses	25
under insurance (reinsurance) life contracts
Change in reinsurance assets for	26
unexpired losses under insurance (reinsurance) life contracts
Change in reserve for unexpired losses	27
under annuity contracts
Change in reinsurance assets for	28
unexpired losses under annuity contracts
Change in reserve for incurred but	29
not reported losses
Change in reinsurance assets for	30
incurred but not reported losses
Change in reserve for reported but	31
unsettled losses
Change in reinsurance assets for	32
reported but unsettled losses
Expenses for paying commission	33
remuneration for insurance activities
Expenses related to termination of	34
insurance (reinsurance) contract
Expenses related to paying	35
remuneration
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:
labor costs and	40.1
travel expenses
current taxes and other mandatory	40.2
payments to the budget, except for
corporate income tax
expenses for current lease	40.3
advertising expenses	40.4
third-party services	40.5
expenses for audit, consulting	40.6
services and information expenses
Depreciation and wear and tear	41
Other expenses	42
Total expenses	43
Income (expense) for the period	44
Income (expense) from discontinued	45
activities
Net income (expense) before payment of	46
corporate income tax
Corporate income tax	47
including:
from main activities	47.1
from other activities	47.2
Total net income (expense) after payment of	48
taxes

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 performing his
duties ______	______
surname, first name and patronymic (if any)	signature

Appendix
to the form intended for collecting administrative data "Income and Expense Report"

Explanation for filling out the form intended for collecting administrative data

"Income and Expense Report"

(index – F2-FSON, frequency: monthly)

Chapter 1. General Provisions

1. This explanation defines unified requirements for completing the form intended for the collection of administrative data "Report on Income and Expenses" (hereinafter referred to as the form).

2. The form is developed in accordance with subparagraph 65) of Part Two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".

3. The form is filled out monthly by the branch of an insurance (reinsurance) organization - a non-resident of the Republic of Kazakhstan.

4. The unit of measurement used when filling out the form is set at 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 (one thousand) tenge.

5. The completed form is signed by the head or the person performing his duties, the chief accountant, and the executor.

Chapter 2. Filling out the form

6. When filling out column 3, data for the reporting period, including the last day of the reporting period, are indicated.

7. In column 4, data for the period from the beginning of the current year (cumulative total) are indicated.

8. In column 5, data for the similar period of the previous year are indicated.

9. In column 6, data for the similar period from the beginning of the previous year (cumulative total) are indicated.

10. In rows 1 through 48, data are indicated based on information from the general ledger or database, grouped taking into account the requirements of international financial reporting standards.