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 Reports by Financial Organizations and Reports by Branches of Non-Resident Banks, Insurance (Reinsurance) Organizations, and Insurance Brokers


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

On Approval of the Rules for Submission of Financial Reports by Financial Organizations and 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

Note of the Department of Accounting and Reporting (DIO)!

Reporting deadlines are extended during the period of emergency status introduced by the Decree of the President of the Republic of Kazakhstan dated 15.03.2020 No. 285 "On the Introduction of Emergency Status in the Republic of Kazakhstan" in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 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 Republic of Kazakhstan dated 27.08.2018 No. 184 (enters into force upon the expiration of ten calendar days after the day of its first official publication); dated 28.11.2019 No. 220 (enters into force from 01.01.2020); dated 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 Republic of Kazakhstan dated 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 point 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 dated 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 point 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 Republic of Kazakhstan dated 27.08.2018 No. 184 (enters into force upon the expiration of ten calendar days after the day of its first official publication); dated 28.11.2019 No. 220 (enters into force from 01.01.2020); dated 31.03.2021 No. 34 (enters into force upon the expiration of ten calendar days after the day of its first official publication); dated 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 Republic of Kazakhstan dated 24.12.2025 No. 104 (enters into force from January 1, 2026).

Approve the attached Rules for Submission of Financial Reports by Financial Organizations and 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. Point 1 is amended by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 27.08.2018 No. 184 (enters into force upon the expiration of ten calendar days after the day of its first official publication); dated 28.11.2019 No. 220 (enters into force from 01.01.2020); dated 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 Republic of Kazakhstan dated 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.) shall ensure, in the manner established by the legislation of the Republic of Kazakhstan:

1) jointly with the Legal Support Department (Sarsenova N.V.) the state registration of this Resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) submission of 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;

3) publication of 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 (Kazybaev A.K.) shall ensure the submission of this Resolution for official publication in periodic print media 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 shall be 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:

1) paragraphs one, two, and three of point 16 of the Rules for Submission of Financial Reports by Financial Organizations, establishing that during the suspension period, these paragraphs shall operate in the following edition:

«16. Quarterly financial reports to the National Bank:

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

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

income statement according to the form attached in Appendix 10 to the Rules;»;

2) amend Appendix 9 of the Rules for Submission of Financial Reports by Financial Organizations in the edition according to Appendix 24 to this Resolution;

amend Appendix 10 of the Rules for Submission of Financial Reports by Financial Organizations in the edition according to Appendix 25 to this Resolution.

Chairman
National Bank D. Akiyev

"AGREED"

Committee on Statistics
Ministry of National Economy
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 Republic of Kazakhstan dated 31.03.21 No. 34; Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24.12.25 No. 104 (entered into force from January 1, 2026)

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

Rules for Submission of Financial Reports by Financial Organizations and 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

The Rules for Submission of Financial Reports by Financial Organizations and 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 – the Rules) are developed in accordance with subparagraph 47) of the second paragraph of part two of point 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 dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan", subparagraph 2) of point 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics" and determine the procedure for submission:

1) financial reports by financial organizations, including forms, list, frequency, and deadlines for submission;

2) 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 – branches of non-resident organizations), including forms, list, frequency, and deadlines for submission.

Financial reports and reports based on accounting data are submitted in electronic format.
Financial reports of financial organizations (except for the Unified Accumulative Pension Fund) and reports based on accounting data of branches of non-resident organizations on paper medium are signed by the head of the financial organization and (or) branch of non-resident organizations or the person acting on his behalf, the chief accountant, the executor, and are 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, upon request by 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 – the authorized body), no later than 2 (two) working days from the day of receiving the request, submits reports on paper medium, which do not contain corrections and erasures.

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

Annual financial reports and (or) reports based on accounting data on paper medium may contain 2 (two) or more comparative periods.

Financial reports of the Unified Accumulative Pension Fund in electronic format, authenticated by electronic digital signature of the head or the person acting on his behalf, and the chief accountant, are stored in the automated information system of the Unified Accumulative Pension Fund. Upon request by the National Bank and (or) the authorized body, the Unified Accumulative Pension Fund, no later than 2 (two) working days from the day of receiving the request, submits financial reports in electronic format, downloaded from the automated information system of the Unified Accumulative Pension Fund.

The completeness and accuracy of data in financial reports stored in the automated information system of the Unified Accumulative Pension Fund are ensured by the head of the Unified Accumulative Pension Fund or the person acting on his behalf.

In case of errors identified in previously submitted to the National Bank and (or) territorial branch of the National Bank financial reports and (or) reports 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 order:

1) corrects the identified error by making an accounting entry in the accounting records at the moment of discovery of the error. Carries out retrospective adjustment in financial reports in accordance with the requirements of international financial reporting standards;

2) the financial organization and (or) branch of the non-resident organization submits 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 identified error in the previously submitted reports.

Financial organizations submit to the National Bank, to the territorial branch of the National Bank at their location, together with monthly, quarterly, and annual financial reports, an explanatory note in electronic format, in which financial organizations provide itemization of balance sheet items "other assets" and "other liabilities", as well as income statement/total income statement items "other income" and "other expenses".

Second-tier banks in the explanatory note additionally provide itemization or disclose in financial reports amounts for 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 income statement/total income statement and cash flow statement. Cash flow statements of second-tier banks are prepared in accordance with international financial reporting standards using the direct method.

Branches of non-resident organizations submit to the National Bank together with monthly, quarterly, and annual reports based on accounting data an explanatory note in electronic format, in which they disclose itemization and breakdown of accounts for items of the statement of assets and liabilities "other assets" and "other liabilities", as well as items of the income and expense statement "other income" and "other expenses".

Branches of non-resident banks of the Republic of Kazakhstan additionally submit in the explanatory note itemization or disclose in financial reports amounts for 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 income and expense statement and cash flow statement. Cash flow statements of branches are prepared in accordance with international financial reporting standards using the direct method.

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

To the National Bank, annually by May 31 (thirty-first) (inclusive) of the year following the reporting year, annual financial reports are submitted, and in case of having subsidiary (subsidiaries) organization (organizations) – separate and consolidated annual financial reports in electronic format, prepared in accordance with international financial reporting standards, and in cases provided for by the laws of the Republic of Kazakhstan, confirmed by an audit organization, which include a balance sheet according to the form attached in Appendix 1 to the Rules, income statement/total income statement according to the form attached in Appendix 2 to the Rules, cash flow statement according to the form attached in Appendix 3 to the Rules, and statement of changes in equity according to the form attached in Appendix 4 to the Rules, the following financial organizations:

1) second-tier banks;

2) insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations, and insurance brokers;

3) Unified Accumulative Pension Fund regarding its own assets;

4) voluntary accumulation pension funds regarding their own assets;

5) organizations carrying out brokerage and dealing activities in the securities market;

6) investment portfolio managers;

7) organizations carrying out transfer-agent activities in the securities market;

8) organizations carrying out certain types of banking operations (except for 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);

9) mutual insurance societies;

10) organization guaranteeing the implementation of insurance payments to policyholders (insured, beneficiaries) in case of liquidation of insurance organizations;

11) trading organizers and clearing organizations.

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

1) balance sheet according to the form attached in Appendix 1 to the Rules;

2) income statement/total income statement according to the form attached in Appendix 2 to the Rules;

3) cash flow statement according to the form attached in Appendix 3 to the Rules;

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

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

1) report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions according to the form attached in Appendix 10 to the Rules;

2) report on net pension assets formed from mandatory employer pension contributions according to the form attached in Appendix 11 to the Rules;

3) report on target assets formed from target savings according to the form attached in Appendix 12 to the Rules;

4) report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions according to the form attached in Appendix 13 to the Rules;

5) report on changes in net pension assets formed from mandatory employer pension contributions according to the form attached in Appendix 14 to the Rules.

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

2) report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions according to the form attached in Appendix 13 to the Rules.

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

1) balance sheet according to the form attached in Appendix 1 to the Rules;

2) income statement/total income statement according to the form attached in Appendix 2 to the Rules;

3) cash flow statement according to the form attached in Appendix 3 to the Rules;

4) statement of changes in equity according to the form attached in 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 reports based on accounting data, prepared in accordance with international financial reporting standards, in the following forms:

1) statement of assets and liabilities according to the form attached in Appendix 5 to the Rules;

2) income and expense statement according to the form attached in Appendix 6 to the Rules;

3) cash flow statement according to the form attached in 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 policyholder participation in investments, submit to the National Bank annually by April 30 (inclusive) of the year following the reporting year:

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

2) income and expense statement on assets of the investment fund (clients) according to the form attached in Appendix 9 to the Rules.

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

To the National Bank, quarterly financial reports:

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

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

income statement/total income statement according to the form attached in Appendix 2 to the Rules;

cash flow statement according to the form attached in Appendix 3 to the Rules;

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

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

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

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

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

3) organizations carrying out specific types of banking operations (excluding the National Post 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 specific types of banking operations based on a corresponding license from the authorized body) submit no later than the 20th (twentieth) day of the month following the reporting quarter, using 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 statements are submitted to the territorial branch of the National Bank at their location:

1) using the 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;

2) using the 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 reports are submitted to the National Bank:

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

statement of assets and liabilities according to the form in Appendix 5 to the Rules;

statement of income and expenses according to the form in Appendix 6 to the Rules;

statement of cash flows according to the form in Appendix 7 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, using the following forms:

statement of cash flows according to the form in Appendix 7 to the Rules;

statement of assets and liabilities according to the form in Appendix 21 to the Rules;

statement of income and expenses according to the forms in Appendix 22 to the Rules.

Monthly financial statements are submitted to the National Bank:

1) insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations submit no later than the 10th (tenth) working day of the month following the reporting month, using 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;

2) the Unified Accumulative Pension Fund submits no later than the 20th (twentieth) day of the month following the reporting month, using 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;

statement of 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;

statement of net pension assets formed from mandatory employer pension contributions, according to the form in Appendix 26 to the Rules;

statement of target assets formed from target accumulations, according to the form in Appendix 27 to the Rules;

statement of 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;

statement of changes in net pension assets formed from mandatory employer pension contributions, according to the form in Appendix 29 to the Rules;

3) voluntary accumulation pension funds submit no later than the 5th (fifth) working day of the month following the reporting month, using 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;

4) 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, using 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;

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

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

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

statement of net pension assets, according to the form in Appendix 32 to the Rules;

statement of changes in net pension assets, according to the form in Appendix 33 to the Rules;

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

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

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

7) the National Post Operator submits no later than the 25th (twentieth) day of the month following the reporting month, using 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;

8) the central depository submits no later than the 20th (twentieth) day of the month following the reporting month, using 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;

9) trading organizers and clearing organizations submit no later than the 20th (twentieth) day of the month following the reporting month, using 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;

10) an 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, using 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 reports are submitted to the National Bank:

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, using the following forms:

statement of cash flows according to the form in Appendix 7 to the Rules;

statement of assets and liabilities according to the form in Appendix 37 to the Rules;

statement of income and expenses according to the form in Appendix 38 to the Rules;

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

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

statement of 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 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 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.

List of persons submitting the form designed for the collection of administrative data on a gratuitous basis: second-level 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 specific types of banking operations (excluding legal entities conducting activities exclusively through exchange points based on a license from 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, an 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:

1) second-level 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 specific types of banking operations (excluding legal entities conducting activities exclusively through exchange points based on a license from 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, an organization guaranteeing the implementation of insurance payments to policyholders (insured persons, beneficiaries) in the event of liquidation of insurance organizations – annually by May 31 (thirty-first) (inclusive) of the year following the reporting year;

2) organizations carrying out microfinance activities – annually by April 30 (thirtieth) (inclusive) of the year following the reporting year;

3) second-level banks – quarterly no later than 60 (sixty) calendar days following the reporting quarter;

4) organizations that have accepted assets and liabilities as a result of a simultaneous transfer of assets and liabilities operation – by May 31 (thirty-first) (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)
Name of the item	End of the reporting period		End of the previous year
1	2		3
…
…
Total assets
…
….
Total liabilities
…
…
Total equity
Total liabilities and equity


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, frequency: annual/quarterly)

These instructions define the unified 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 submitted annually and quarterly as of the end of the reporting period.

In the presence of a subsidiary (subsidiaries) – second-level 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 specific types of banking operations (excluding legal entities conducting activities exclusively through exchange points based on a license from 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 have accepted assets and liabilities as a result of a simultaneous transfer of assets and liabilities operation, in the presence of a subsidiary (subsidiaries), submit a separate accounting balance sheet and a consolidated accounting balance sheet 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 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 the items are filled in arbitrarily, based on the organization's operations.
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 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 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/statement of 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 submitting the form designed for the collection of administrative data on a gratuitous basis:

2) organizations carrying out microfinance activities – annually by April 30 (thirtieth) (inclusive) of the year following the reporting year;

3) second-level banks – quarterly no later than 60 (sixty) calendar days following the reporting quarter;

BIN: ______

Collection method: in electronic form.


			(in thousands of tenge)
Name of the 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 expense
…
Net profit/net loss
…


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 "Income Statement/Statement of Comprehensive Income."


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

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

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

These instructions define the unified requirements for filling out the form designed for the collection of administrative data on a gratuitous basis "Income Statement/Statement of Comprehensive Income" (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
(cumulatively).

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 on its own assets, the Voluntary Accumulative Pension Fund 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 (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 with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance societies present a separate income statement/total income report and a consolidated income statement/total income report.

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 income statement/total income report and a consolidated income statement/total income report, 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 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.

Frequency: annual/quarterly.

Reporting period: as of "" ______ 20 year.

The 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 on its own assets, the Voluntary Accumulative Pension Fund 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 (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 with cash foreign currency, 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, 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:

1) second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, the Unified Accumulative Pension Fund on its own assets, the Voluntary Accumulative Pension Fund 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 (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 with cash foreign currency, 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, beneficiaries) in the event of liquidation of insurance organizations – annually by May 31 (inclusive) of the year following the reporting year;

2) organizations carrying out microfinance activities – annually by April 30 (inclusive) of the year following the reporting year;

3) second-tier banks – quarterly no later than 60 (sixty) calendar days following the reporting quarter;

4) 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 income tax payment
…
Total cash from operating activities
…
Net cash flows from investing activities
…
Cash flows from financing activities
…
Cash and their 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, frequency: 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 on its own assets, the Voluntary Accumulative Pension Fund 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 (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 with cash foreign currency, 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 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.

Frequency: quarterly/annual.

Reporting period: as of "" ______ 20 year.

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

2) organizations carrying out microfinance activities – annually by April 30 (inclusive) of the year following the reporting year;

3) second-tier banks – quarterly no later than 60 (sixty) calendar days following the reporting quarter;

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, frequency: 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 on its own assets, the Voluntary Accumulative Pension Fund 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 (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 with cash foreign currency, 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 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.

Frequency: quarterly/annual.

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

The 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:

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.

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 a reserve
…
…
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 banks-non-residents of the Republic of Kazakhstan, annually by branches of insurance (reinsurance) organizations-non-residents of the Republic of Kazakhstan, branches of insurance brokers-non-residents 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 1000 (thousands) 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 the person performing his duties, 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 the bank-non-resident of the Republic of Kazakhstan, the branch of the insurance (reinsurance) organization-non-resident of the Republic of Kazakhstan, the branch of the insurance broker-non-resident 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 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: 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 banks-non-residents 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.

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

1) branches of banks-non-residents 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 insurance (reinsurance) organizations-non-residents of the Republic of Kazakhstan, branches of insurance brokers-non-residents 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 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 "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 banks-non-residents of the Republic of Kazakhstan, annually by branches of insurance (reinsurance) organizations-non-residents of the Republic of Kazakhstan, branches of insurance brokers-non-residents 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 1000 (thousands) 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 the person performing his duties, 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 the bank-non-resident of the Republic of Kazakhstan, the branch of the insurance (reinsurance) organization-non-resident of the Republic of Kazakhstan, the branch of the insurance broker-non-resident 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 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: 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:

1) branches of banks-non-residents 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 insurance (reinsurance) organizations-non-residents 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 insurance brokers-non-residents 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 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 "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 banks-non-residents of the Republic of Kazakhstan, branches of insurance brokers-non-residents of the Republic of Kazakhstan, monthly and annually by branches of insurance (reinsurance) organizations-non-residents 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 1000 (thousands) 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 the person performing his duties, 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 the bank-non-resident of the Republic of Kazakhstan, the branch of the insurance (reinsurance) organization-non-resident of the Republic of Kazakhstan, the branch of the insurance broker-non-resident 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 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: 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 insurance organizations-non-residents 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.

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

1) investment portfolio managers monthly no later than the 5th (fifth) working day of the month following the reporting month;

2) insurance organizations having a license in the "life insurance" industry 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.

3) branches of insurance organizations-non-residents 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:

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
Bank Deposits	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 Mutual Investment Funds	6
Investments in the Capital of Legal Entities Not Being 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
Buyback of Investment Fund Securities	15
Dividends Payable	16
Loans Received	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, 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 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" industry and concluding insurance contracts providing for conditions for the policyholder's participation in the insurer's investments on a per-client basis, monthly and annually by branches of insurance organizations-non-residents 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, 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 1000 (thousands) 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 the person performing his duties, 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.
Lines 1 through 23 indicate data based on information from the general ledger or database, grouped in accordance with International Financial Reporting Standards.

Appendix 9
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: 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:

1) investment portfolio managers monthly no later than the 5th (fifth) working day of the month following the reporting month;

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
Receipts of client assets	2
Receipts from the placement of securities (shares) of the investment fund	3
Income in the form of remuneration for 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 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 change in fair value of securities	10.1
from revaluation of foreign currency	10.2
other income from revaluation	10.3
Income from sale and purchase of foreign currency	11
Income from leasing of property	12
Income in the form of remuneration for 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 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 change in fair value of securities	21.1
from revaluation of foreign currency	21.2
other expenses from revaluation	21.3
Expenses from 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 of investment fund (client) assets".

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

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

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

(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 of investment fund (client) assets" (hereinafter referred to as 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, separately for each client; and annually by the branch of non-resident insurance organizations 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, separately for 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 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 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 Internet resource: 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 Accumulative Pension Fund, Voluntary Accumulative 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 referred to as the form).
The form is submitted annually by the Unified Accumulative Pension Fund and Voluntary Accumulative 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, item names are filled out arbitrarily, based on the operations of the Unified Accumulative Pension Fund and Voluntary Accumulative 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
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 Internet resource: 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 Accumulative 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 referred to as the form).
The form is submitted annually by the Unified Accumulative 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, item names are filled out arbitrarily, based on the operations of the Unified Accumulative Pension Fund and Voluntary Accumulative 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
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 Internet resource: 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 Accumulative 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 referred to as the form).
The form is filled out annually by the Unified Accumulative 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
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 Internet resource: 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 Accumulative Pension Fund, Voluntary Accumulative 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 (cumulatively)	For the similar period from the beginning of the previous year (cumulatively)
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 referred to as the form).
The form is submitted annually by the Unified Accumulative Pension Fund and Voluntary Accumulative 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 accumulated pension funds.
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.

Appendix 14

to the Rules for Submission of Financial Statements by Financial Organizations and Accounting 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

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 Internet resource: 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.

Circle 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.


		(in thousands of tenge)
Name of Article	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 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 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”

Explanation 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)

This explanation defines the unified 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 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.
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.

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 Internet resource: www.nationalbank.kz.

Name of the administrative form: Accounting Balance.

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.

Circle 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 conducting specific types of banking operations (excluding mortgage organizations, legal entities conducting activities exclusively through exchange offices 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 conducting specific types of banking operations based on the corresponding license of the authorized body), organizations conducting microfinance activities applying international financial reporting standards.

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

1) insurance brokers – quarterly, no later than the 6th (sixth) working day of the month following the reporting quarter;

2) organizations conducting specific types of banking operations (excluding the National Post Operator, mortgage organizations, legal entities conducting activities exclusively through exchange offices 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 conducting specific 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;

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

4) National Post Operator – monthly, no later than the 25th (twenty-fifth) day of the month following the reporting month;

5) 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 Article	Line Code	End of Reporting Period	End of Previous Year
1	2	3	4
Assets
Cash	1
including:
cash in the cash register	1.1
money in accounts in banks and organizations conducting specific 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 Repurchase Agreement (“Reverse Repo”)	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 Paid	13
Accounts Receivable	14
Inventories	15
Commission Fees	16
Finance Lease Provided	17
Investment Property	18
Investments in Equity 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
Repurchase Agreement (“Repo”)	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 under Insurance (Reinsurance) Contracts	46
Other Liabilities	47
Total Liabilities	48
Equity
Share 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 (Undistributed Loss)	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 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 designed for the collection of administrative data on a gratuitous basis “Accounting Balance.”

Appendix

to the form designed for the collection of administrative data on a gratuitous basis “Accounting Balance”

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

“Accounting Balance”
(index – F1-MFOiSB, frequency: quarterly/monthly)

This explanation defines the unified requirements for filling out the form designed for the collection of administrative data on a gratuitous basis “Accounting Balance” (hereinafter – the form).
The form is filled out quarterly by organizations conducting specific types of banking operations (excluding the National Post Operator, mortgage organizations, legal entities conducting activities exclusively through exchange offices 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 conducting specific types of banking operations based on the corresponding license of the authorized body), insurance brokers, and organizations conducting 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 performing his duties, the chief accountant, and the executor.
When filling in column 3, data is indicated for the end of the reporting period, including the last day of the reporting period.
Column 4 indicates data for 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 conducting the corresponding activity.
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 Internet resource: 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.

Circle 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 conducting specific types of banking operations (excluding the National Post Operator, mortgage organizations, legal entities conducting activities exclusively through exchange offices 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 conducting specific types of banking operations based on the corresponding license of the authorized body), organizations conducting microfinance activities applying international financial reporting standards.

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

1) insurance brokers – quarterly, no later than the 6th (sixth) working day of the month following the reporting quarter;

4) 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 Article	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 Fee Receipt	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 repurchase agreements (“Reverse Repo”)	1.5
other income related to fee receipt	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 Fee Receipt	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, and other activities not related to fee receipt	3.6
Income (Expenses) on 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 Recovery of Reserves for Possible Losses on Financial Assets	6
Income in the Form of Dividends on Shares	7
Income Related to Participation in the Equity of Other Legal Entities	8
Income from the Sale of Assets	9
Other Income	10
Total Income	11
Expenses Related to Fee Payment	12
including:
on attracted deposits	12.1
on received loans	12.2
on lease liabilities	12.3
on issued securities	12.4
on repurchase agreements (“Repo”)	12.5
other expenses related to fee payment	12.6
Commission Expenses	13
including:
fees to the managing agent	13.1
fees 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 Fee Payment	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 Creating Reserves for Possible Losses on Financial Assets	15
Operating Expenses	16
including:
labor costs 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
Operating Lease Expenses	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, 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-MFOiSB, frequency: monthly/quarterly)

These instructions define the uniform 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 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, 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), insurance brokers, and organizations carrying out microfinance activities applying international financial reporting standards, and monthly by the central depository, trading organizer, and clearing organization as of the end of the reporting period.
The unit of measurement used when completing 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 person acting on his behalf, the chief accountant, and the executor.
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 24, data are indicated based on information from the general ledger or database, grouped in accordance with 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 completed when carrying out the corresponding activity.
Rows 12.1 and 12.4 are completed only by joint-stock companies when carrying out the corresponding activity.
Type of financial reporting: separate.

Appendix 17

to the Rules on Submission of Financial Reporting by Financial Organizations and Accounting 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

Form,

intended for the collection of administrative data

Submitted to: the territorial branch of 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-MFO.

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: 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 on a gratuitous basis:

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

BIN: ______

Collection method: in electronic form.

(in thousands of tenge)


Name of item	Row code	End of reporting period	End of 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
Placed deposits (net of impairment reserves)	3
Securities measured at fair value through profit or loss	4
Securities held for sale (net of impairment reserves)	5
Securities held to maturity (net of impairment reserves)	6
Loans (microcredits) provided (net of impairment reserves)	7
Advances issued	8
Accounts receivable	9
Inventories	10
Commission fees	11
Financial lease provided (net of impairment reserves)	12
Investment property	13
Investments in the capital 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
Future period expenses	17
Current tax asset	18
Deferred tax asset	19
Other accounts receivable	20
Other assets	21
Total assets	22
Liabilities
Future period income	23
Loans received	24
Accounts payable	25
Advances received	26
Lease liabilities	27
Reserves	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
Authorized capital	34
Additional paid-in capital	35
Withdrawn capital	36
Reserve capital	37
Reserves for revaluation of fixed assets	38
Other reserves	39
Retained earnings (uncovered loss)	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, 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 “Accounting Balance Sheet.”

Appendix

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

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

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

These instructions define the uniform requirements for completing the form intended for the collection of administrative data on a gratuitous basis “Accounting Balance Sheet” (hereinafter – the form).
The form is completed 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 completing 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 person acting on his behalf, the chief accountant, and the executor.
When completing 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 to 41, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards for small and medium-sized businesses.
Type of financial reporting: separate.

Appendix 18

Form,

intended for the collection of administrative data

Submitted to: the territorial branch of 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-MFO.

Frequency: quarterly.

Reporting period: as of: “” ______ 20 year

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

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

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 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 fees	1
including:
on current accounts	1.1
on placed deposits	1.2
on provided loans (microcredits)	1.3
on provided financial lease	1.4
on purchased securities	1.5
other income related to receiving fees	1.6
Commission fees	2
Income (expenses) on financial assets (net)	3
including:
income (expenses) from the 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 fees	7
including:
on received loans	7.1
on received financial lease	7.2
other expenses related to paying fees	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, 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-MFO, frequency: quarterly)

1. These instructions define the uniform requirements for completing the form intended for the collection of administrative data on a gratuitous basis “Income Statement” (hereinafter – the form).

2. The form is completed 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.

3. The unit of measurement used when completing 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.

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

5. When completing column 3, data for the reporting period, including the last day of the reporting period, are indicated.

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

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

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

10. In rows 1 to 17, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards for small and medium-sized businesses.

11. Type of financial reporting: separate.

Appendix 19

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-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 10 (tenth) working day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.

(in thousands of tenge)


Name of item	Row code	End of reporting period	End of 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
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 agreements (“reverse repo”)	8
Loans provided to policyholders	9
Accounts receivable for insurance and reinsurance	10
Advances issued	11
Accounts receivable	12
Inventories	13
Commission fees	14
Assets for insurance contract portfolios and issued reinsurance contracts	15
Assets for portfolios of retained reinsurance contracts for incurred losses	16
Assets for retained reinsurance contracts:	17
including:
best estimate of expected cash flows for the reinsurance asset	17.1
reinsurance asset for the risk adjustment for non-financial risk	17.2
margin for services provided by the reinsurance contract	17.3
component of the loss margin for reinsurance contracts	17.4
Reinsurance asset for the risk adjustment for non-financial risk for incurred losses	18
Financial lease provided	19
Investment property	20
Investments in the capital of other legal entities and subordinated debt	21
Long-term assets (disposal groups) held for sale	22
Assets in the form of right-of-use	23
Intangible assets	24
Fixed assets	25
Future period expenses	26
Current tax asset	27
Deferred tax asset	28
Other accounts receivable	29
Other assets	30
Total assets	31
Liabilities
Liabilities for the remaining part of insurance coverage for insurance contract portfolios and issued reinsurance contracts	32
including:
best estimate of expected cash flows	32.1
risk adjustment for non-financial risk	32.2
margin for insurance services provided by the contract	32.3
loss component	32.4
including:
for the best estimate of expected cash flows	32.4.1
for the risk adjustment for non-financial risk	32.4.2
Derivative financial instruments	33
Issued debt securities	34
Repurchase agreements (“repo”)	35
Future period income	36
Margin for reinsurance services provided by the contract	37
Liabilities for the remaining part of insurance coverage for portfolios of retained reinsurance contracts	38
Liabilities for incurred losses	39
Risk adjustment for non-financial risk for incurred losses	40
Loans received	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
Authorized capital	53
Additional paid-in capital	54
Withdrawn capital	55
Reserve capital	56
Reserve for revaluation of securities measured at fair value through other comprehensive income	57
Reserve for impairment of securities measured at fair value through other comprehensive income	58
Reserve for unforeseen risks	59
Stabilization reserve	60
Reserve for revaluation of fixed assets	61
Other reserves	62
Impact of financial risk	63
Retained earnings (uncovered loss)	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 of the organization 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 (one thousand) tenge.
The completed form is signed by the head of the organization 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 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 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)


Item 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 (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 expenses	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 remuneration for 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 for securities	4.1.1
income in the form of remuneration for 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 for securities	10.1
Interest expenses for lease liabilities	11
Expenses for impairment reserves	12
Recovery 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 lease	14.3
advertising expenses	14.4
services of third parties	14.5
expenses for audit, consulting services and information expenses	14.6
Depreciation 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 of the organization 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)

1. 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).

2. The form is completed monthly by an insurance (reinsurance) organization, an Islamic insurance (reinsurance) organization as of the end of the reporting period.

3. 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.

4. The completed form is signed by the head of the organization or person acting on his behalf, the chief accountant, and the executive.

6. When completing 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 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.

11. Type of financial reporting: separate.

Appendix 21

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 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 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: 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)


Item Name	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 depreciation and impairment losses)	13
Intangible assets (net of depreciation and impairment losses)	14
Fixed assets (net of depreciation 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 for insurance (reinsurance) activities	27
Settlements with the budget for taxes and other mandatory payments to the budget	28
Deferred tax liability	29
Bills 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 of the organization 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 (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.
The completed form is signed by the head of the organization 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: 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 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 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: 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)


Item 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 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 recovery 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 loans received	11.1
for lease liabilities	11.2
other expenses related to the payment of remuneration	11.3
Commission expenses	12
including:
remuneration for 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
depreciation charges and wear and tear	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 of the organization 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 "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-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 "Income and Expense Report" (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 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 3, data for the reporting period is indicated, including the last day of the reporting period.
In column 4, data for the period from the beginning of the current year (cumulative) is indicated.
In column 5, data for the corresponding period of the previous year is indicated.
In column 6, data for the corresponding period from the beginning of the previous year (cumulative) is indicated.
In rows 1 to 21, data is indicated based on information from the general ledger or database, grouped in accordance with international financial reporting standards.

Appendix 23

to the Rules on Submission of Financial Statements by Financial Organizations and Accounting 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

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-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 Accumulative Pension Fund, Voluntary Accumulative Pension Funds.

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

1) Unified Accumulative Pension Fund – no later than the 20th (twentieth) day of the month following the reporting month;

2) Voluntary Accumulative 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 item	Line 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 cashiers	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
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 repo operations	8
Advances issued	9
Accounts receivable	10
Inventories	11
Commission income	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
Non-current 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
Repo operations	26
Unearned income	27
Borrowed loans	28
Accounts payable	29
Advances received	30
Lease liabilities	31
Provisions	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:
of previous years	47.1
of 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-EiDNPF, 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 Accumulative Pension Fund, Voluntary Accumulative 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 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 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 is indicated, including the last day of the reporting period.
In column 4, data as of the end of the previous year is indicated.
In rows 1 to 49, data is 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: 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-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 Accumulative Pension Fund, Voluntary Accumulative Pension Funds.

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

1) Unified Accumulative Pension Fund – no later than the 20th (twentieth) day of the month following the reporting month;

2) Voluntary Accumulative 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 item	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
Commission income	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 sale/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 repo operations	6
Income (expenses) from operations with refined precious metals	7
Income (expenses) from foreign currency revaluation (net)	8
Income from sale of non-financial assets and receipt of assets	9
Other income	10
Total income	11
Commission expenses	12
including:
remuneration to investment portfolio managers	12.1
remuneration to custodian banks	12.2
Expenses in the form of remuneration (premium) on purchased securities	13
Expenses on repo operations	14
Expenses in the form of remuneration on borrowed loans and lease liabilities	15
General administrative expenses	16
including:
labor costs 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 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 (reversal 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-EiDNPF, 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 Accumulative Pension Fund, Voluntary Accumulative 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 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 the person acting on his behalf, the chief accountant, and the executor.
When filling out column 3, data for the reporting period is indicated, including the last day of the reporting period.
In column 4, data for the period from the beginning of the current year (cumulative) is indicated.
In column 5, data for the corresponding period of the previous year is indicated.
In column 6, data for the corresponding period from the beginning of the previous year (cumulative) is indicated.
In rows 1 to 28, data is 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: 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-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 Accumulative Pension Fund, Voluntary Accumulative Pension Funds.

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

1) Unified Accumulative Pension Fund – no later than the 20th (twentieth) day of the month following the reporting month;

2) Voluntary Accumulative 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 item	Line code	At the end of the reporting period	At the end of the previous year
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
Claims on reverse repo operations	5
Derivative financial instruments	6
Assets under external management	7
Accounts receivable	8
Claims on receiving the negative difference between the indicator of nominal yield and the minimum yield value	9
Claims on compensation for negative commission income 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 income	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 repo 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-EiDNPF, 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 Accumulative Pension Fund, Voluntary Accumulative 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 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 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 is indicated, including the last day of the reporting period.
In column 4, data as of the end of the previous year is indicated.
In rows 1 to 21, data is 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 26

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 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-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 Accumulative 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 transaction 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 by 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 by 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 by 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 by mandatory employer pension contributions” (hereinafter – the form).
The form is filled out monthly by the unified accumulation pension fund for pension assets formed by 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 and above 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.
In column 4, data as of the end of the previous year are indicated.
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 Transactions with Pension Assets” (registered in the Registry of State Registration of Normative 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 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: 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 by 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 by target savings”.

Appendix

to the form intended for the collection of administrative data on a gratuitous basis “Report on target assets formed by target savings”

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

“Report on target assets formed by 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 by 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 and above 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.
In column 4, data as of the end of the previous year are indicated.
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 by 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:

1) unified accumulation pension fund – no later than the 20th (twentieth) day of the month following the reporting month;

2) 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 (expense) from sale and purchase of securities (net)	8
Income (expenses) 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 (expenses) 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	18.8
other	18.9
Individual income tax at source of payment	19
Commission income due to the 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 by 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 by 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 by 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 by 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 and above 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.
In column 3, data for the period from the beginning of the current year (cumulative) are indicated.
In column 4, data for the similar period from the beginning of the previous year (cumulative) are indicated.
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 Transactions with Pension Assets” (registered in the Registry of State Registration of Normative 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 by 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 (expense) from sale and purchase of securities (net)	7
Income (expenses) 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 (expenses) 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 by 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 by 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 by mandatory employer pension contributions” (hereinafter – the form).
The form is filled out monthly by the unified accumulation pension fund for pension assets formed by 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 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 3, data for the period from the beginning of the current year (cumulative) is indicated.
In column 4, data for the similar period from the beginning of the previous year (cumulative) is indicated.
In rows 1 to 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 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.

Scope of persons submitting the form designed for the collection of administrative data on a gratuitous basis: organizations engaged in brokerage and dealer 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 5th (fifth) working day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


			(in thousands of tenge)
Name of item	Line 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 accounts in banks 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 yet received income in the form of remuneration	3.1
Securities measured at fair value through profit or loss	4
including:
accrued but not yet received income in the form of remuneration	4.1
Securities measured at fair value through other comprehensive income	5
including:
accrued but not yet received income in the form of remuneration	5.1
Securities measured at amortized cost	6
including:
accrued but not yet received income in the form of remuneration	6.1
Derivative financial instruments	7
including:
claims under futures contracts	7.1
claims under forward contracts	7.2
claims under option contracts	7.3
claims under swap contracts	7.4
Reverse Repo transaction	8
including:
accrued but not yet received income in the form of remuneration	8.1
Advances issued	9
Accounts receivable	10
Inventories	11
Finance lease 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 income 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 services	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 contracts	26.1
obligations under forward contracts	26.2
obligations under option contracts	26.3
obligations under swap contracts	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 fiduciary 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 benefit 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 loss)	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 of the organization 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 "Balance Sheet".

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

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

"Balance Sheet"

(index – F1-BDiUIP, frequency: monthly)

These instructions define the 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 engaged in brokerage and dealer 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 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 on his behalf, 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 to 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
to the Rules on 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: 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 5th (fifth) working day of the month following the reporting month.

BIN: ______

Collection method: in electronic form.


				(in thousands of tenge)
Name of 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:
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 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 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 amortization of discount on securities measured at amortized cost	1.2.3.1
on reverse repo transactions	1.3
other income related to receiving remuneration	1.4
Commission income	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 services	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 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 disposal of assets	8
Income from transactions with refined precious metals	9
Income from transactions with derivative financial instruments	10
including:
on futures contracts	10.1
on forward contracts	10.2
on option contracts	10.3
on swap contracts	10.4
Income from recovery of reserves for securities, deposits, accounts receivable and contingent liabilities	11
Other income	12
Total income	13
Expenses related to payment of remuneration	14
including:
on borrowings received	14.1
on issued securities	14.2
on repo transactions	14.3
other expenses related to 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 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 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 disposal 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 contracts	24.1
on forward contracts	24.2
on option contracts	24.3
on swap contracts	24.4
Expenses for creation of reserves for securities, placed deposits, accounts receivable and contingent liabilities	25
Operating expenses	26
including:
salaries and travel expenses	26.1
transportation expenses	26.2
general and administrative expenses	26.3
depreciation charges	26.4
expenses for 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 payment of corporate income tax	29
Corporate income tax	30
Net profit (loss) after payment of 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 of the organization 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 "Income Statement".

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

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

"Income Statement"

(index – F2-BDiUIP, frequency: monthly)

These instructions define the 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 engaged in brokerage and dealer 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 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 on his behalf, 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 similar period of the previous year is indicated.
In column 6, data for the similar period from the beginning of the previous year (cumulative) is indicated.
In rows 1 to 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
to the Rules on 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: 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.

Scope of persons submitting the form designed for the collection of administrative data on a gratuitous basis: investment portfolio managers engaged in fiduciary management of pension assets.

Deadline for submitting the form designed for the collection of administrative data on a gratuitous basis: 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 item	Line 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 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 ______
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 instructions for filling out 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 filling out 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 filling out the form intended for the collection of administrative data on a gratuitous basis "Report on Net Pension Assets" (hereinafter referred to as the form).
The form is filled out 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 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 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 rows 1 through 17, data is 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 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 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 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.

Circle 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)
Item Name	Line 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 deposited 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 purchase and sale of securities (net)	7
Income (expenses) from revaluation (net)	8
including:
from changes in fair value of securities valued at fair value	8.1
from foreign currency revaluation	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 paid dividends to pension assets	12
Expenses from purchase and sale of securities	13
Expenses from revaluation	14
including:
from changes in fair value of pension assets	14.1
from foreign currency revaluation	14.2
other expenses from revaluation	14.3
Expenses from purchase and sale of foreign currency	15
Other expenses	16
Total expenses	17
Unidentified (erroneously credited) amounts	18
Return of unidentified (erroneous) credited amounts	19
Net pension assets at the end of the period	20
Changes in net pension 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, 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".

Appendix

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

Instructions for filling out 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 filling out the form intended for the collection of administrative data on a gratuitous basis "Report on changes in net pension assets" (hereinafter referred to as the form).
The form is filled out 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 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 person acting on his behalf, the chief accountant, and the executor.
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.
Column 4 indicates data for the reporting period, including the last day of the reporting period.
In rows 1 through 21, data is 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 Normative Legal Acts under No. 8765).
For line 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: Income Statement.

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

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: 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)
Item 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 from sale of finished products (works, services)	1
Cost of sold finished products (works, services)	2
of which:
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 deposited 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 remittance 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 (expenses) on financial assets (net)	7
including:
income (expenses) from purchase and sale of financial assets (net)	7.1
income (expenses) from changes in value of financial assets valued at fair value (net)	7.2
Income (expenses) from foreign currency revaluation (net)	8
Income from restoration of reserves for possible losses on financial assets	9
Other income not related to financial activities	10
Income from participation in capital of other legal entities	11
Income from sale (disposal) of assets	12
Other income	13
Total income	14
Expenses related to 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 (except for corporate income tax)	16.3
Expenses related to financial activities	17
Expenses related to payment of remuneration	18
including:
on attracted deposits	18.1
on obtained loans	18.2
on lease obligations	18.3
on issued securities	18.4
on "repo" transactions	18.5
other expenses related to payment of remuneration	18.6
Financial activity expenses not related to payment of remuneration	19
including:
expenses from remittance operations	19.1
expenses from clearing operations	19.2
expenses from cash operations	19.3
expenses from collection operations	19.4
expenses from 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 ______
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 instructions 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"

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

"Income Statement"

(index – F2-Natspochta, 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 Statement" (hereinafter referred to as the form).
The form is filled out monthly by the National Post Operator 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 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 is indicated, including the last day of the reporting period.
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 rows 1 through 26, data is 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: 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.

Circle 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 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	As of the end of the reporting period	As of the end of the previous year
1	2	3	4
Organization's Assets
Cash and cash equivalents	1
including:
cash in cashiers	1.1
funds in accounts at 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
Reverse repurchase agreement transaction	7
Advances granted	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
Right-of-use assets	13
Intangible assets	14
Property, plant and equipment	15
Prepaid expenses	16
Current tax asset	17
Deferred tax asset	18
Other accounts receivable	19
Other assets	20
Total organization's assets	21
Assets of the guarantee reserve for insurance payouts in the "general insurance" sector
Cash and cash equivalents	22
Deposits in the National Bank of the Republic of Kazakhstan and second-tier 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" sector	30
Assets of the guarantee reserve for insurance payouts in the "life insurance" sector
Cash and cash equivalents	31
Deposits in the National Bank of the Republic of Kazakhstan and second-tier 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" sector	39
Assets of the compensation reserve
Cash and cash equivalents	40
Deposits in the National Bank of the Republic of Kazakhstan and second-tier 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 assets of reserves	49
Total assets	50
Liabilities
Repurchase agreement transaction	51
Deferred income	52
Borrowings	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" sector	57.1
guarantee reserve for insurance payouts in the "life insurance" sector	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 property, plant and equipment	69
Other reserves	70
Retained earnings (accumulated deficit)	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 performing his duties ______	______
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 for the collection of administrative data on a gratuitous basis "Balance Sheet".

Appendix

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

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

"Balance Sheet"

(index – F1-FGSV, frequency: monthly)

This explanation defines the unified requirements for filling out the form for the collection of administrative data on a gratuitous basis "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 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 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

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,

for the collection of administrative data

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

The form 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 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 for the collection of administrative data on a gratuitous basis: 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 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 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 and expenses on organization's assets
Income related to the receipt of remuneration	1
including:
on placed deposits	1.1
on purchased securities	1.2
on reverse repurchase agreement transactions	1.3
other income related to the receipt of remuneration	1.4
Income (expenses) on financial assets (net)	2
including:
income (expenses) from the purchase and sale of financial assets (net)	2.1
income (expenses) from changes in the 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 the restoration of reserves for possible losses on financial assets	4
Income from the sale of assets	5
Other income	6
Total income	7
Expenses related to the payment of remuneration	8
including:
on borrowings received	8.1
on lease liabilities	8.2
on repurchase agreement transactions	8.3
other expenses related to the payment of remuneration	8.4
Commission expenses	9
including:
remuneration to the broker	9.1
remuneration for custodial services	9.2
Operating expenses	10
including:
expenses for wages and travel expenses	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 on operating leases	10.4
Expenses from the sale 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" sector
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 on reverse repurchase agreement transactions	16
Income from the sale and purchase of securities	17
Income from revaluation	18
including:
from changes in the fair value of securities	18.1
from foreign currency revaluation	18.2
other income from revaluation	18.3
Income from the 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" sector	22
Expenses from the sale and purchase of securities	23
Expenses from revaluation	24
including:
from changes in the fair value of securities	24.1
from foreign currency revaluation	24.2
other expenses from revaluation	24.3
Expenses from the sale and purchase of foreign currency	25
Commission expenses	26
including:
to the broker	26.1
to the 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" sector	28
Income and expenses on assets of the guarantee reserve for insurance payouts in the "life insurance" sector
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 on reverse repurchase agreement transactions	31
Income from the sale and purchase of securities	32
Income from revaluation	33
including:
from changes in the fair value of securities	32.1
from foreign currency revaluation	33.2
other income from revaluation	33.3
Income from the 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" sector	37
Expenses from the sale and purchase of securities	38
Expenses from revaluation	39
including:
from changes in the fair value of securities	39.1
from foreign currency revaluation	39.2
other expenses from revaluation	39.3
Expenses from the sale and purchase of foreign currency	40
Commission expenses	41
including:
to the broker	41.1
to the 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" sector	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 on reverse repurchase agreement transactions	46
Income from the sale and purchase of securities	47
Income from revaluation	48
including:
from changes in the fair value of securities	48.1
from foreign currency revaluation	48.2
other income from revaluation	48.3
Income from the 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 the sale and purchase of securities	53
Expenses from revaluation	54
including:
from changes in the fair value of securities	54.1
from foreign currency revaluation	54.2
other expenses from revaluation	54.3
Expenses from the sale and purchase of foreign currency	55
Commission expenses	56
including:
to the broker	56.1
to the 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 performing his duties ______	______
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 for the collection of administrative data on a gratuitous basis "Income Statement".

Appendix

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

Explanation for filling out the form 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 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 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 analogous period of the previous year.
Column 6 indicates data for the analogous period from the beginning of the previous year (cumulative).
In lines 1 to 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,

for the collection of administrative data

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

The form 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 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 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 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)


Article Name	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 reserves	1
Cash and cash equivalents	2
Refined precious metals	3
Placed deposits (net of impairment reserves)	4
Securities measured at fair value through profit or loss	5
Securities available for sale (net of impairment reserves)	6
Derivative financial instruments	7
Reverse repurchase agreements	8
Loans granted to policyholders (net of impairment reserves)	9
Receivables from insurance and reinsurance	10
Inventories	11
Assets under portfolios of insurance contracts and issued reinsurance contracts	12
Assets under portfolios of retained reinsurance contracts for incurred losses	13
Assets under retained reinsurance contracts:	14
including:
best estimate of expected cash flows for the reinsurance asset	14.1
reinsurance asset for the risk adjustment for non-financial risk	14.2
margin for contractual services provided for reinsurance	14.3
component of recovery of loss margin for reinsurance contracts	14.4
Reinsurance asset for the risk adjustment for non-financial risk for incurred losses	15
Finance leases granted	16
Investment property	17
Investments in equity of other legal entities and subordinated debt	18
Long-term assets (disposal groups) held for sale	19
Right-of-use assets (net of depreciation and impairment losses)	20
Intangible assets	21
Property, plant and equipment (net of depreciation and impairment losses)	22
Prepaid expenses	23
Current tax asset	24
Deferred tax asset	25
Securities held to maturity (net of impairment reserves)	26
Other receivables	27
Other assets	28
Total assets	29
Liabilities
Derivative financial instruments	30
Issued debt securities	31
Repurchase agreements	32
Unearned income	33
Borrowings	34
Credit liabilities	35
Advances received	36
Lease liabilities	37
Liabilities for the remaining coverage of insurance contracts and issued reinsurance contracts	38
including:
best estimate of expected cash flows	38.1
risk adjustment for non-financial risk	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 risk adjustment for non-financial risk	38.4.2
Margin for contractual reinsurance services	39
Liabilities for the remaining coverage of portfolios of retained reinsurance contracts	40
Liabilities for incurred losses, including:	41
Risk adjustment for non-financial risk for incurred losses	42
Subordinated debt	43
Settlements with reinsurers	44
Settlements with intermediaries in insurance (reinsurance) activities	45
Obligations 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
Impairment reserve for 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 fixed assets	54.6
Other reserves	54.7
Results of the branch's activities of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan	55
Total liabilities, head office account, reserves, and results of the branch's activities of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan	56


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name, 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 and Liabilities".

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

Explanation 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)

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 referred to as 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 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 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.
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 taking into account international financial reporting standards.

Appendix 38
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: 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.

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 6 (sixth) working day of the month following the reporting month.

BIN: ______

Collection method: electronically.

(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 contracts	1
Insurance premiums accepted under reinsurance contracts	2
Insurance premiums ceded for 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 receiving 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 derivative financial instruments	11.4
Income (expenses) from revaluation (net)	12
including:
income (expenses) from changes in the value of securities measured at fair value through profit or loss (net)	12.1
income (expenses) from changes in the 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 derivative financial instruments	12.5
Income from participation in the capital 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 for 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 reported but unsettled losses	29
Change in reinsurance assets for reported but unsettled losses	30
Change in reserve for reported but unsettled losses	31
Change in reinsurance assets for reported but unsettled losses	32
Expenses for paying 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
Recovery of impairment reserves	38
Net expenses for impairment reserves	39
General and administrative expenses	40
including:
labor costs and travel expenses	40.1
current taxes and other mandatory payments to the budget, excluding corporate income tax	40.2
current lease expenses	40.3
advertising expenses	40.4
third-party services	40.5
expenses for audit, consulting services and information expenses	40.6
Depreciation charges 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 corporate income tax	46
Corporate income tax	47
including:
from main activities	47.1
from other activities	47.2
Total net income (expense) after tax	48


Name ______ ______	Address ______ ______
Phone ______
Email address ______
Executor ______	______
surname, first name, 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-FSON, 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 and Expense Report" (hereinafter referred to as 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 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 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.
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 taking into account international financial reporting standards.

Lineage: No known changes

Similar documents from other regulators