Resolution of the Board of the National Bank of the Republic of Kazakhstan dated February 22, 2021 No. 10 "On Amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 28, 2017 No. 167"

"REPUBLIC OF KAZAKHSTAN NATIONAL BANK" REPUBLICAN STATE INSTITUTION		REPUBLICAN STATE INSTITUTION "NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN"
BOARD RESOLUTION February 22, 2021 Nur-Sultan city		BOARD RESOLUTION No. 10 Nur-Sultan city

Registered in the Ministry of Justice of the RK on March 3, 2021 under No. 22293

On Amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 28, 2017 No. 167 "On Approval of the List, Forms, Deadlines for Reporting of the Unified Accumulative Pension Fund and Rules for Their Submission

In accordance with subparagraph 65-2) of Part Two of Article 15 of the Law of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan" and subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan dated March 19, 2010 "On State Statistics", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:

1. Make the following changes to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 28, 2017 No. 167 "On Approval of the List, Forms, Deadlines for Reporting of the Unified Accumulative Pension Fund and Rules for Their Submission" (registered in the Registry of State Registration of Normative Legal Acts under No. 15863, published on October 20, 2017 in the Reference Control Bank of Normative Legal Acts of the Republic of Kazakhstan):

in paragraph 1:

subparagraph 5) is worded as follows:

"5) the form of the report on the volumes of pension accumulations and the number of individual pension accounts of depositors (beneficiaries) according to Appendix 5 to this Resolution;";

subparagraphs 6), 7) and 8) are excluded;

subparagraph 9) is worded as follows:

"9) the form of the report on the volumes of pension accumulations and the number of individual pension accounts of depositors (beneficiaries) by regions of the Republic of Kazakhstan (by the place of residence of the depositor (beneficiary)) according to Appendix 9 to this Resolution;";

subparagraphs 10), 11) and 12) are excluded;

in Appendix 1:

subparagraph 4) is worded as follows:

"4) the report on the volumes of pension accumulations and the number of individual pension accounts of depositors (beneficiaries);";

subparagraphs 5), 6) and 7) are excluded;

subparagraph 8) is worded as follows:

"8) the report on the volumes of pension accumulations and the number of individual pension accounts of depositors (beneficiaries) by regions of the Republic of Kazakhstan (by the place of residence of the depositor (beneficiary));";

subparagraphs 9), 10) and 11) are excluded;

Appendix 2 is worded according to Appendix 1 to this Resolution;

Appendix 3 is worded according to Appendix 2 to this Resolution;

in Appendix 4:

in the explanation on filling out the administrative data form:

paragraph 6 is worded as follows:

"6. The form is submitted for assets held in investment management by a foreign organization carrying out activities on managing an investment portfolio in accordance with the legislation of a foreign state, meeting the requirements of the National Bank of the Republic of Kazakhstan, or transferred to discretionary management by a portfolio manager (hereinafter - pension asset manager).";

Appendix 5 is worded according to Appendix 3 to this Resolution;

Appendix 9 is worded according to Appendix 4 to this Resolution;

Appendix 13 is worded according to Appendix 5 to this Resolution;

in Appendix 15:

in the explanation on filling out the administrative data form:

paragraph 10 is worded as follows:

"10. In columns 9 and 11, currency codes are indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2019 "Codes for the designation of currencies and funds".";

in Appendix 16:

in the explanation on filling out the administrative data form:

paragraph 7 is worded as follows:

"7. In column 7, currency codes are indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2019 "Codes for the designation of currencies and funds".";

in Appendix 17:

in the explanation on filling out the administrative data form:

paragraph 6 is worded as follows:

"6. In column 5, currency codes are indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2019 "Codes for the designation of currencies and funds".";

in Appendix 19:

in the explanation on filling out the administrative data form:

subparagraph 5) of paragraph 5 is worded as follows:

"5) in columns 11 and 14, currency codes are indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2019 "Codes for the designation of currencies and funds";";

subparagraph 4) of paragraph 7 is worded as follows:

"4) in column 8, currency codes are indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2019 "Codes for the designation of currencies and funds";";

Appendix 20-1 is worded according to Appendix 6 to this Resolution;

in Appendix 21:

paragraph 2 is excluded;

paragraph 3 is worded as follows:

"3. Reporting in electronic format, certified by means of the electronic digital signature of the first head of the Fund, the chief accountant of the Fund, or persons authorized to sign the Fund's report, is stored in the Fund's information system.";

paragraph 4 is excluded.

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

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

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

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

3. The Department of Information and Communications - Press Service of the National Bank (A.R. Adambaeva) shall ensure within ten calendar days after the state registration of this Resolution the sending of its copy for official publication in periodical print editions.

4. Control over the implementation of this Resolution[2] is entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan A.M. Baimagambetov.

5. This Resolution enters into force after the expiration of ten calendar days from the day of its first official publication.

Chairman of the National Bank	E. Dosayev

"AGREED"

Agency of the Republic of Kazakhstan for regulation and development of the financial market

"AGREED"

Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan

Appendix 1

to the Resolution

Appendix 2

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated August 28, 2017 No. 167

Form intended for the collection of administrative data

Submitted to: the National Bank of the Republic of Kazakhstan

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

Report on the value of pension assets

Administrative data form index: 1- ENPF_PA

Frequency: monthly

Reporting period: as of ""____ 20 ___ year

Circle of persons providing information: unified accumulative pension fund

Submission deadline: monthly, no later than the seventh working day of the month following the reporting month (in the case of pension assets transferred to external management, no later than the twentieth day of the month following the reporting month)

Form

Pension assets formed due to ______

(in tenge)

No. p/p	Indicator	date, month, year	…	date, month, year
1	2	3	…	…
1.	Balance on investment accounts at the beginning of the day, including:
1.1.	in tenge
1.2.	in foreign currencies
2.	Money received on investment accounts by the end of the day, including:
2.1.	in tenge
2.2.	in foreign currencies
3.	Money withdrawn from investment accounts by the end of the day, including:
3.1.	in tenge
3.2.	in foreign currencies
4.	Balance on investment accounts at the end of the day ((1)+(2)-(3)), including:
4.1.	in tenge
4.2.	in foreign currencies
5.	Amount of assets held in external management at the end of the day, including:
5.1.	in tenge
5.2.	in foreign currencies
6.	Value of other assets at the beginning of the day, including:
6.1.	in tenge
6.2.	in foreign currencies
7.	Value of other assets at the end of the day, including:
7.1.	in tenge
7.2.	in foreign currencies
8.	Total value of financial investments at the beginning of the day, including:
8.1.	derivative financial instruments
9.	Financial instruments received by the end of the day
10.	Financial instruments disposed of by the end of the day
11.	Total value of financial investments at the end of the day ((8)+(9)-(10)+(12)-(12.4.1)-(12.7)), including:
11.1.	derivative financial instruments
12.	Accrued investment income (expense) at the end of the day, including:
12.1.	income (expenses) related to receiving remuneration on financial instruments
12.2.	income (expenses) from changes in the value of securities valued at fair value
12.3.	income (expenses) from changes in the value of other assets
12.4.	income (expenses) from foreign currency revaluation, including:
12.4.1.	income (expenses) from revaluation of money in investment accounts and other assets
12.4.2.	income (expenses) from revaluation of financial investments
12.5.	income (expenses) related to the restoration (formation) of reserves (provisions) to cover possible losses from the impairment of securities
12.6.	other income (expenses) on financial instruments
12.7.	other income (expenses) not related to financial instruments
13.	Total current value of pension assets at the end of the day ((4)+(5)+(7)+(11))
14.	Commission remuneration from pension assets at the end of the day, including:
14.1.	accrued
14.2.	paid
15.	Balance of debt on commission remuneration from pension assets
16.	Commission remuneration from investment income at the end of the day, including:
16.1.	accrued
16.2.	paid
17.	Balance of debt on commission remuneration from investment income
18.	Accrued pension liabilities related to pension assets at the end of the day, including:
18.1.	erroneous (incorrectly credited) amounts
18.2.	payments, transfers and lump-sum withdrawals
18.3.	other
19.	Executed pension liabilities related to pension assets at the end of the day:
19.1.	erroneous (incorrectly credited) amounts from the investment account
19.2.	payments and transfers
19.3.	other
20.	Undistributed profit (uncovered loss)
21.	Balance of pension liabilities at the end of the day
22.	Balance of amounts in Reserve Fund accounts at the beginning of the day (filled in from January 1, 2023)
23.	Balance of amounts in Reserve Fund accounts at the end of the day (filled in from January 1, 2023)
24.	Total liabilities for pension assets and undistributed profit (uncovered loss) at the end of the day ((15)+(17)+(20)+(21)+(23)):
25.	Total value of "net" pension assets at the end of the day ((13)-(24))

Name______ Address______

Phone ______

Email address ______

Executor______ ______ surname, name and patronymic (if any) phone

Chief Accountant or person authorized to sign the report

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

First Head or person authorized by him to sign the report

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

Date "____" ______ 20__ year

Appendix

to the report form on the value

of pension assets

Explanation

on filling out the administrative data form

Report on the value of pension assets

(index – 1- ENPF_PA, frequency – monthly)

Chapter 1. General Provisions

1. This Explanation (hereinafter - Explanation) defines the unified requirements for filling out the administrative data form "Report on the value of pension assets" (hereinafter - Form).

2. The Form is developed in accordance with subparagraph 18-1) of Article 8 of the Law of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan", paragraph 1 of Article 51 of the Law of the Republic of Kazakhstan dated June 21, 2013 "On Pension Provision in the Republic of Kazakhstan".

3. The Form is filled out monthly by the unified accumulative pension fund. Data in the Form is indicated in tenge.

4. The Form is signed by the first head, the chief accountant or persons authorized to sign the report.

Chapter 2. Explanation on filling out the Form

5. From January 1, 2023, the Form is submitted separately for pension assets formed due to mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions, and for pension assets formed due to mandatory employer pension contributions.

In the line "Pension assets formed due to", information on pension assets formed depending on pension contributions is indicated: "mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions" and "mandatory employer pension contributions".

6. The Form is filled out for each day of the reporting month. Information on the indicators "date, month, year" is indicated in the format "dd.mm.yyyy".

7. In lines 1.2., 2.2., 3.2., 4.2., 5.2., 6.2. and 7.2., amounts equivalent to tenge are reflected.

8. Information on line 5 is indicated in accordance with the data of the report on assets held in external management.

9. Assets reflected in lines 7.1. and 7.2. at the end of the reporting period are reflected in the note to the Form.

10. When filling out line 9, information on financial instruments that are valued at actual costs is indicated. Costs incurred in making a transaction (directly related to the acquisition of financial instruments), including remuneration and commission remuneration paid to agents, consultants, brokers (dealers), fees of stock exchanges, as well as bank expenses for transfers are included in the cost of these financial instruments. The cost of financial instruments also includes remuneration accrued for the period up to the moment of acquisition (if any).

11. When filling out line 10, information on realized or redeemed financial instruments at the actual cost of realization or redemption is indicated.

12. Information on line 11 is indicated in accordance with the data of the Report on the structure of the investment portfolio of pension assets.

13. When filling out line 12.5., reserves (provisions) are reflected at the end of the day of its formation (restoration).

14. When filling out lines 12.6. and 12.7., information on received income and incurred losses included in the value of pension assets at the end of the reporting period is reflected in the note to the Form.

15. In line 13, the value reflected in accounting is indicated.

16. In lines 14 and 16, the amount of commission remuneration is indicated.

17. When filling out lines 15 and 17, the balance of debt on commission remuneration is indicated cumulatively taking into account data at the end of the reporting period.

18. In lines 18.2. and 19.2., amounts of transfers of pension accumulations to voluntary accumulative pension funds, to insurance organizations, amounts paid to beneficiaries and other persons, amounts of personal income tax on pension payments for mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions are indicated.

For mandatory employer pension contributions, only the amount of pension payments is indicated.

19. When filling out lines 18.3. and 19.3., information on other liabilities included in the value of pension assets at the end of the reporting period is reflected in the note to the Form.

20. Lines 22 and 23 are filled in from January 1, 2023. In lines 22 and 23, the balance of the amount in Reserve Fund accounts is indicated. These lines are filled in only when filling in information on mandatory employer pension contributions.

21. In the absence of information, the Form is submitted with zero balances.

Appendix 2

to the Resolution

Appendix 3

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated August 28, 2017 No. 167

Form intended for the collection of administrative data

Submitted to: the National Bank of the Republic of Kazakhstan

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

Report on the structure of the investment portfolio of pension assets

Administrative data form index: 2- ENPF_SPPA

Frequency: weekly (monthly)

Reporting period: as of ""____ 20 ___ year

Circle of persons providing information: unified accumulative pension fund

Submission deadline: weekly, no later than the third working day of the week following the reporting week;

monthly, no later than the seventh working day of the month following the reporting month

Form

Pension assets formed due to ______

Pension assets held in discretionary management ______

Table 1. Securities acquired due to pension assets

(in tenge)

No. p/p	Name of issuer	Type of economic activity	Country of issuer	Type of security	Identification number
1	2	3	4	5	6
1.	State securities of the Republic of Kazakhstan
1.1.		x
…		x
2.	Non-state issue securities of organizations of the Republic of Kazakhstan
2.1.	securities of second-tier banks
2.1.1.
…
2.2.	securities of legal entities, excluding second-tier banks
2.2.1.
…
3.	Securities of foreign states
3.1.		x
…		x
4.	Non-state securities of non-resident issuers of the Republic of Kazakhstan
4.1.		x
…		x
5.	Securities of international financial organizations
5.1.		x
…		x
6.	Shares of investment funds
6.1.
…
7.	Total:	х

continuation of the table:

Number of securities (pieces)	Nominal value		Payment currency	Purchase price per one security		Period		Purchase cost of security
currency	cost of one security	total (in tenge)	net price	date of registration	date of maturity
7	8	9	10	11	12	13	14	15
…

continuation of the table:

Current value of securities			Reference:
total (in tenge)	in the currency of nominal value	including accrued remuneration (in tenge)	formed reserves (provisions)	accounts receivable on securities	overdue accounts receivable on securities	formed reserves (provisions) on overdue accounts receivable
16	17	18	19	20	21	22
…

continuation of the table:

Category of securities	Rating		Category of stock exchange list		Current coupon rate in the portfolio
at the date of registration	at the reporting date	at the date of registration	at the reporting date
23	24	25	26	27	28
…

Table 2. Securities acquired through reverse repo operations

(in tenge)

No. p/p	Name of issuer	Country of issuer	Type of security	Identification number	Number of securities (pieces)	Currency of nominal value	Currency of transaction
1	2	3	4	5	6	7	8
	Total:

continuation of the table:

Opening price per one security		Closing price per one security		Period		Current value of securities	Yield rate on the operation
total (in tenge)	in the currency of nominal value	total (in tenge)	in the currency of nominal value	date of opening of the operation	date of closing of the operation
9	10	11	12	13	14	15	16
…

Table 3. Deposits placed due to pension assets

(in tenge)

No. p/p	Name of bank	Bank rating		Currency of deposit	Date of conclusion and number of bank deposit contract
at the date of deposit placement	at the reporting date	date	number
1	2	3	4	5	6	7
	Total:

continuation of the table:

Deposit term (in days)	Period of remuneration payment		Remuneration rate (in percent per annum)		Amount of principal debt on the deposit
periodicity	date	nominal	effective	total (in tenge)	in foreign currency
8	9	10	11	12	13	14
…

continuation of the table:

Current value			Country of residency	Reference:
total (in tenge)	including, accrued remuneration		formed reserves	accounts receivable on deposits	overdue accounts receivable on deposits	formed reserves (provisions) on overdue accounts receivable
in tenge	in foreign currency
15	16	17	18	19	20	21	22
…

Table 4. Affine precious metals

(in tenge)

№	Name of refined precious metal	Quantity in troy ounces	Payment currency	Purchase price per one troy ounce		Total purchase cost		Current cost
in tenge	in currency	in tenge	in currency	in tenge	in currency
1	2	3	4	5	6	7	8	9	10
	Total:

Table 5. Conditional claims and obligations

(in tenge)

№	Name of the type of derivative financial instrument	Underlying asset	Currency	Identification number	Amount of claims (obligations) on the date of the transaction with the derivative instrument	Current cost as of the reporting date
1	2	3	4	5	6	7
1.	Conditional claims on derivative financial instruments
1.1
1.1.1
1.1.n
2.	Conditional obligations on derivative financial instruments
2.1
2.1.1
2.1.n

Name______ Address______

Phone ______

Email address ______

Executor______ ______ surname, first name, patronymic (if any) phone

Chief Accountant or person authorized to sign the report

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

Head of the organization or person authorized by him to sign the report

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

Date "____" ______ 20__ year

Appendix

to the reporting form on the structure

of the investment portfolio

of pension assets

Explanation on filling out the form of administrative data

Report on the structure of the investment portfolio of pension assets

(index - 2- ENPF_SPPA, frequency – monthly, weekly)

Chapter 1. General Provisions

1. This Explanation (hereinafter - Explanation) defines the unified requirements for filling out the form of administrative data "Report on the structure of the investment portfolio of pension assets" (hereinafter - Form).

2. The Form is developed in accordance with subparagraph 18-1) of Article 8 of the Law of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan", paragraph 1 of Article 51 of the Law of the Republic of Kazakhstan dated June 21, 2013 "On Pension Provision in the Republic of Kazakhstan".

3. The Form is filled out monthly by the Unified Accumulative Pension Fund as of the end of the reporting period, separately for pension assets held in trust management by the National Bank of the Republic of Kazakhstan and for pension assets held in trust management by the investment portfolio manager; for pension assets held in trust management by the investment portfolio manager, weekly as of the second working day of the week following the reporting week. The Form does not include data on financial instruments for which recognition has ceased. Data in the Form are indicated in tenge.

4. The Form is signed by the head of the organization, the chief accountant or persons authorized to sign the report.

Chapter 2. Explanation on filling out the Form

5. Starting from January 1, 2023, the Form is submitted separately for pension assets formed from mandatory pension contributions, mandatory professional pension contributions, and voluntary pension contributions, and for pension assets formed from mandatory employer pension contributions.

In the line "Pension assets formed from" information is provided on pension assets formed depending on pension contributions: "mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions" and "mandatory employer pension contributions".

In the line "Pension assets held in trust management" information is provided on pension assets held in management by the National Bank of the Republic of Kazakhstan or by the investment portfolio manager, indicating its name.

6. Regarding Table 1:

1. data on securities are indicated in the Form;

2. in column 2, the name of the issuer of the security is indicated;

3. in column 3, the type of economic activity is indicated in accordance with the general classifier of types of economic activity NK RK 03-2019. This column is filled out for non-state securities of issuers-residents of the Republic of Kazakhstan;

4. in column 5, the type of acquired security is indicated, indicating its type;

5. in column 6, the identification number of the security is indicated;

6. in column 7, the quantity of acquired securities is indicated;

7. in columns 8 and 10, currency codes are indicated in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2019 "Codes for the designation of currencies and funds";

8. in column 9, for bonds, the monetary expression of the cost of the bond determined at its issue, on which interest is accrued in percent on the coupon bond, as well as the amount payable to the bondholder upon its redemption, is indicated. The amount is indicated in the currency of issue;

9. in columns 11 and 12, the price reflected in the primary document confirming the transaction (exchange certificate, broker and/or dealer report, received confirmation via the international interbank system for transferring information and making payments (SWIFT) is indicated. In column 12, for debt securities, the net price in percentage terms relative to the nominal value is indicated, for equity securities - in absolute terms;

10. in column 13, the date of initial recognition in accounting is reflected;

11. in column 14, the maturity date of debt securities is indicated;

12. in column 15, the purchase cost of the security is indicated, including expenses directly related to the acquisition, including remuneration and commissions paid to agents, consultants, brokers and/or dealers, fees of stock exchanges, as well as banking services for transfer and reduced by the amount of the percentage paid by the buyer to the seller (if any);

13. in column 16, the cost of securities reflected in accounting is indicated;

14. in column 19, the amount of reserves (provisions) reflected in accounting is indicated;

15. in column 20, the amount of accounts receivable for securities payable within the period established by the offering prospectus is indicated;

16. in column 21, the overdue accounts receivable for securities not paid within the period provided by the offering prospectus is indicated;

17. in column 22, the amount of reserves (provisions) for accounts receivable and overdue debt reflected in accounting is indicated;

18. in column 23, the category of the security "evaluated at fair value", "evaluated at amortized cost" is indicated;

19. when filling out columns 24 and 25, the rating of the security for bonds, the rating of the issuer for stocks, the rating of the country for state securities, assigned by one of the rating agencies specified in paragraph 3 of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2012 No. 385 "On establishing the minimum rating for legal entities and countries, the presence of which is required in accordance with the legislation of the Republic of Kazakhstan regulating the activities of financial organizations, the list of rating agencies assigning this rating" (registered in the Registry of state registration of normative legal acts under No. 8318) (hereinafter - Resolution No. 385). In the absence of a rating in columns 24 and 25, "no rating" is indicated. These columns are not filled out for state securities of the Republic of Kazakhstan. Column 24 reflects the rating as of the date of initial recognition in accounting;

20. in columns 26 and 27, the category of securities of residents of the Republic of Kazakhstan according to the official list of the stock exchange of the Republic of Kazakhstan is indicated. In the absence of a category of the list of the stock exchange of the Republic of Kazakhstan in columns 26 and 27, "no listing" is indicated. These columns are not filled out for securities of non-residents of the Republic of Kazakhstan and state securities of the Republic of Kazakhstan. Column 26 reflects the category of the stock exchange list as of the date of initial recognition in accounting;

21. in column 28, the coupon rate for debt financial instruments as of the date of submission of the Form is indicated.

7. Regarding Table 2:

1. in column 4, the type of security acquired under reverse repo transactions is indicated, indicating its type;

2. in column 6, the quantity of acquired securities under reverse repo transactions is indicated;

3. in columns 7 and 8, currency codes are indicated in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2019 "Codes for the designation of currencies and funds";

4. in columns 9 and 10, the price with an accuracy of four decimal places, reflected in the primary document confirming the reverse repo transaction, is indicated. In case of payment for the acquired security in foreign currency, columns 10 and 12 are filled out with simultaneous reflection of the equivalent in the national currency - tenge in columns 9 and 11; in case of payment for the acquired security in the national currency - tenge, columns 9 and 11 are filled out;

5. in column 15, the cost reflected in accounting is indicated.

8. Regarding Table 3:

1. when filling out columns 3 and 4, the rating of the bank assigned by one of the rating agencies specified in paragraph 3 of Resolution No. 385 is reflected. In the absence of a rating in columns 3 and 4, "no rating" is indicated. These columns are not filled out for deposits in the National Bank of the Republic of Kazakhstan;

2. in column 5, currency codes are indicated in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2019 "Codes for the designation of currencies and funds";

3. in column 8, the term of the deposit under the bank deposit agreement is indicated; in case of extension of the deposit, the term is reflected taking into account the extension;

4. in columns 9 and 10, the date and frequency of payment of accumulated remuneration is indicated in accordance with the terms of the bank deposit agreement;

5. in columns 13 and 14, the amount of placement of pension assets in a deposit in a bank is indicated. In case of placement of pension assets in a deposit in foreign currency, column 14 is filled out with simultaneous reflection of the equivalent in the national currency - tenge in column 13; in case of placement of pension assets in a deposit in the national currency - tenge, column 13 is filled out;

6. in column 15, the cost of deposits reflected in accounting is indicated;

7. in column 19, the amount of reserves (provisions) reflected in accounting is indicated;

8. in column 20, the amount of accounts receivable for deposits is indicated;

9. in column 21, the overdue accounts receivable for deposits is indicated;

10. in column 22, the amount of reserves (provisions) for accounts receivable and overdue debt reflected in accounting is indicated;

11. the table is filled out indicating the amount of deposits separately for each bank and for each currency of the deposit.

9. Regarding Table 4:

1. in column 4, the payment currency is indicated in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2019 "Codes for the designation of currencies and funds";

2. in columns 5 and 7, the purchase price and purchase cost are indicated at the market exchange rate prevailing on the date of the transaction; in column 10, the amount is reflected at the market exchange rate prevailing on the reporting date. In case of acquisition of refined precious metal in the national currency - tenge, columns 5, 7 and 9 are filled out;

3. in column 9, the amount reflected in accounting is indicated.

10. Regarding Table 5:

1. in column 3, the underlying asset of the derivative financial instrument (name of the security and its issuer, currency, interest rate, commodity and other underlying assets) is indicated;

2. in column 4, the currency of the transaction is indicated. The currency code is indicated in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2019 "Codes for the designation of currencies and funds";

3. column 5 is filled out if the underlying asset of the derivative financial instrument is a security;

4. in column 6, the amount of conditional claims and obligations is indicated, which is formed when conducting transactions with derivative instruments, in accordance with the requirements of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 1, 2011 No. 69 "On Approval of the Instruction on Accounting for Operations with Pension Assets Carried Out by the Unified Accumulative Pension Fund and Voluntary Accumulative Pension Funds" (registered in the Registry of state registration of normative legal acts under No. 7118);

5. in column 7, the market value (replacement cost) of the derivative financial instrument is indicated, which represents:

for purchase transactions - the amount exceeding the current market value of the derivative financial instrument over the nominal contractual value of this derivative financial instrument (conditional claims), the amount exceeding the nominal contractual value of the derivative financial instrument over the current market value of this derivative financial instrument (conditional obligations);

for sale transactions - the amount exceeding the nominal contractual value of the derivative financial instrument over the current market value of this derivative financial instrument (conditional claims), the amount exceeding the current market value of the derivative financial instrument over the nominal contractual value of this derivative financial instrument (conditional obligations).

11. In the absence of information, the Form is submitted with zero balances.

Appendix 3

to the resolution

Appendix 5

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated August 28, 2017 No. 167

Form intended for collecting administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Report on the volumes of pension savings and the number of individual pension accounts of contributors (recipients)

Index of the form of administrative data: 4- ENPF_PV

Frequency: monthly

Reporting period: as of ""____ 20 ___ year

Circle of persons submitting information: Unified Accumulative Pension Fund

Submission deadline: monthly, no later than the seventh working day of the month following the reporting month

Form

For pension savings held in trust management ______

(name of the pension asset manager)

(in thousands of tenge)

Age of contributors/recipients	Individual pension accounts of contributors (recipients)
for accounting of mandatory pension contributions
Men			Women
Number of individual pension accounts of contributors/recipients with pension savings	Amount of pension savings	Number of individual pension accounts of contributors/recipients without pension savings	Number of individual pension accounts of contributors/recipients with pension savings	Amount of pension savings	Number of individual pension accounts of contributors/recipients without pension savings
1	2	3	4	5	6	7
up to 20 years
21 years
22 years
23 years
24 years
25 years
26 years
27 years
28 years
29 years
30 years
31 years
32 years
33 years
34 years
35 years
36 years
37 years
38 years
39 years
40 years
41 years
42 years
43 years
44 years
45 years
46 years
47 years
48 years
49 years
50 years
51 years
52 years
53 years
54 years
55 years
56 years
57 years
58 years
59 years
60 years
61 years
62 years
63 years
64 years
65 years
66 years
67 years
68 years
69 years
70 years
71 years
72 years
73 years
74 years
75 years
76 years
77 years
78 years
79 years
80 years
81 years and older
Total

continuation of the table:

Individual pension accounts of contributors (recipients)
for accounting of mandatory professional pension contributions						for accounting of voluntary pension contributions
Men			Women			Men			Women
Number of individual pension accounts of contributors/recipients with pension savings	Amount of pension savings	Number of individual pension accounts of contributors/recipients without pension savings	Number of individual pension accounts of contributors/recipients with pension savings	Amount of pension savings	Number of individual pension accounts of contributors/recipients without pension savings	Number of individual pension accounts of contributors/recipients with pension savings	Amount of pension savings	Number of individual pension accounts of contributors/recipients without pension savings	Number of individual pension accounts of contributors/recipients with pension savings	Amount of pension savings	Number of individual pension accounts of contributors/recipients without pension savings
8	9	10	11	12	13	14	15	16	17	18	19
…

continuation of the table:

Conditional pension accounts of individuals
for accounting of mandatory employer pension contributions
Men		Women
Number of conditional pension accounts of individuals	Amount recorded on conditional pension accounts	Number of conditional pension accounts of individuals	Amount recorded on conditional pension accounts
20	21	22	23
…

The amount of pension savings for unidentified contributors is ______ thousand tenge.

Name______ Address______

Phone ______

Email address ______

Executor______ ______ surname, first name, patronymic (if any) phone

Chief Accountant or person authorized to sign the report

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

Head of the organization or person authorized by him to sign the report

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

Date "____" ______ 20__ year

Appendix

to the reporting form on the volumes of pension savings and the number of individual pension accounts of contributors (recipients)

Explanation on filling out the form of administrative data

Report on the volumes of pension savings and the number of individual pension accounts of contributors (recipients)

(index -4- ENPF_PV, frequency - monthly)

Chapter 1. General Provisions

1. This Explanation (hereinafter - Explanation) defines the unified requirements for filling out the form of administrative data "Report on the volumes of pension savings and the number of individual pension accounts of contributors (recipients)" (hereinafter - Form).

2. The Form is developed in accordance with subparagraph 18-1) of Article 8 of the Law of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan", paragraph 1 of Article 51 of the Law of the Republic of Kazakhstan dated June 21, 2013 "On Pension Provision in the Republic of Kazakhstan".

3. The Form is filled out monthly by the Unified Accumulative Pension Fund separately for pension savings held in trust management by the National Bank of the Republic of Kazakhstan and for pension savings held in trust management by the investment portfolio manager, as of the end of the reporting period. Data in the Form are indicated in thousands of tenge. An amount less than 500 (five hundred) tenge in the report is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 (one thousand) tenge.

4. The Form is signed by the head of the organization, the chief accountant or persons authorized to sign the report.

Chapter 2. Explanation on filling out the Form

5. In columns 2, 5, 8, 11, 14 and 17, the number of individual pension accounts of contributors (recipients) having pension savings is indicated separately for men and women (in the corresponding columns), broken down depending on the age of the contributor (recipient).

The amount of pension savings for them is indicated in columns 3, 6, 9, 12, 15 and 18 respectively.

6. In columns 4, 7, 10, 13, 16, and 19, the number of individual pension accounts of contributors (recipients) not having pension savings is indicated separately for men and women, broken down depending on the age of the contributor (recipient).

7. The amount of pension savings for unidentified contributors is indicated in the note to the Form.

8. Columns 20, 21, 22 and 23 are put into effect from January 1, 2023.

9. In the absence of information, the Form is submitted with zero balances.

Appendix 4

to the resolution

Appendix 9

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated August 28, 2017 No. 167

Form intended for collecting administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Report on the volumes of pension savings and the number of individual pension accounts of contributors (recipients) by regions of the Republic of Kazakhstan (by place of residence of the contributor (recipient))

Index of the form of administrative data: 7- ENPF_PV_OBL

Frequency: monthly

Reporting period: as of ""____ 20 ___ year

Persons submitting information: Unified Accumulative Pension Fund

Submission deadline: monthly, no later than the seventh working day of the month following the reporting month

Form

For pension accumulations held in trust management ______

(name of the pension asset manager)

(in thousands of tenge)

Region/City		Individual pension accounts of contributors (beneficiaries)
Name	Code according to the classifier of administrative-territorial objects (KATO)	for accounting of mandatory pension contributions			for accounting of mandatory professional pension contributions
Number of individual pension accounts of contributors / beneficiaries with pension accumulations	Amount of pension accumulations	Number of individual pension accounts of contributors / beneficiaries without pension accumulations	Number of individual pension accounts of contributors / beneficiaries with pension accumulations	Amount of pension accumulations	Number of individual pension accounts of contributors / beneficiaries without pension accumulations
1	2	3	4	5	6	7	8
Akmola
Aktobe
Almaty Region
Atyrau
East Kazakhstan
Zhambyl
West Kazakhstan
Karaganda
Kyzylorda
Kostanay
Mangystau
Pavlodar
North Kazakhstan
Turkistan
Nur-Sultan city
Almaty city
Shymkent city
Region not specified
Total

continuation of the table:

Individual pension accounts of contributors (beneficiaries)			Conditional pension accounts of individuals
for accounting of voluntary pension contributions			for accounting of mandatory employer pension contributions
Number of individual pension accounts of contributors / beneficiaries with pension accumulations	Amount of pension accumulations	Number of individual pension accounts of contributors / beneficiaries without pension accumulations	Number of conditional pension accounts of individuals with pension accumulations	Amount of pension accumulations	Number of conditional pension accounts of individuals without pension accumulations
9	10	11	12	13	14
…

The amount of pension accumulations for unidentified contributors is ______ thousand tenge.

Name ______ Address ______

Phone ______

Email address ______

Executor ______ ______ surname, first name and patronymic (if any) phone

Chief Accountant or person authorized to sign the report

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

Head of the organization or person authorized by him to sign the report

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

Date "____" ______ 20__ year

Appendix to the report form on the volumes of pension accumulations and the number of individual pension accounts of contributors (beneficiaries) by regions of the Republic of Kazakhstan (by the place of residence of the contributor (beneficiary))

Explanation on filling out the administrative data form

Report on the volumes of pension accumulations and the number of individual pension accounts of contributors (beneficiaries) by regions of the Republic of Kazakhstan (by the place of residence of the contributor (beneficiary)) (index -7- ENPF_PV_OBL, periodicity - monthly)

Chapter 1. General Provisions

1. This explanation (hereinafter - Explanation) defines the unified requirements for filling out the administrative data form "Report on the volumes of pension accumulations and the number of individual pension accounts of contributors (beneficiaries) by regions of the Republic of Kazakhstan (by the place of residence of the contributor (beneficiary))" (hereinafter - Form).

2. The Form is developed in accordance with subparagraph 18-1) of Article 8 of the Law of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan", paragraph 1 of Article 51 of the Law of the Republic of Kazakhstan dated June 21, 2013 "On Pension Provision in the Republic of Kazakhstan".

3. The Form is filled out monthly by the Unified Accumulative Pension Fund separately for pension accumulations held in trust management by the National Bank of the Republic of Kazakhstan, and for pension accumulations held in trust management by the investment portfolio manager, as of the end of the reporting period. Data in the Form are indicated in thousands of tenge. An amount less than 500 (five hundred) tenge in the report is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 (one thousand) tenge.

4. The Form is signed by the head of the organization, the chief accountant or persons authorized to sign the report.

Chapter 2. Explanation on filling out the Form

5. In column 2, the code of the region (city) is indicated in accordance with the classifier of administrative-territorial objects (KATO), posted on the official Internet resource of the Committee for Statistics of the Ministry of National Economy of the Republic of Kazakhstan.

6. In columns 3, 6, and 9, the number of individual pension accounts of contributors (beneficiaries) having pension accumulations is indicated, broken down depending on the place of residence of the contributor (beneficiary).

The amount of pension accumulations for them is indicated in columns 4, 7 and 10.

7. In columns 5, 8 and 11, the number of individual pension accounts of contributors (beneficiaries) not having pension accumulations is indicated, broken down depending on the place of residence of the contributor (beneficiary).

8. The amount of pension accumulations for unidentified contributors is indicated in the note to the Form.

9. Columns 12, 13 and 14 are put into effect from January 1, 2023.

10. In the absence of information, the Form is submitted with zero balances.

Appendix 5

to the resolution

Appendix 13

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated August 28, 2017 No. 167

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Report on pension payments for mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions

Index of the administrative data form: 8- ENPF_Vyplaty

Periodicity: monthly

Reporting period: as of ""____ 20 ___ year

Persons submitting information: Unified Accumulative Pension Fund

Submission deadline: monthly, no later than the seventh working day of the month following the reporting month

Form

(in thousands of tenge)

Name of items	Symbol	For the period from the beginning of the current year			For the similar period of the previous year
number of contributors (beneficiaries)	number of payments	amount	number of contributors (beneficiaries)	number of payments	amount
1	2	3	4	5	6	7	8
Payments of pension accumulations	100
at the expense of:
mandatory pension contributions:	101
by age	102
by disability	103
in connection with departure beyond the borders of the Republic of Kazakhstan	104
to heirs	105
for burial	106
to other persons	107
for improvement of housing conditions	108
for payment of treatment	109
at the expense of:
mandatory professional pension contributions:	200
by age	201
by disability	202
in connection with departure beyond the borders of the Republic of Kazakhstan	203
to heirs	204
for burial	205
to other persons	206
for improvement of housing conditions	207
for payment of treatment	208
at the expense of:
voluntary pension contributions:	300
upon reaching the age of fifty	301
by disability	302
in connection with departure beyond the borders of the Republic of Kazakhstan	303
to heirs	304
for burial	305
to other persons	306
Transfer of pension accumulations to an insurance organization	400
at the expense of:
mandatory pension contributions:	401
by age	402
by disability	403
with sufficient pension accumulations to ensure payment not lower than the size of the minimum pension and reaching the age established by subparagraph 2) of paragraph 1 of Article 31 of the Law of the Republic of Kazakhstan dated June 21, 2013 "On Pension Provision in the Republic of Kazakhstan"	404
with insufficient pension accumulations at the expense of mandatory professional pension contributions	405
at the expense of:
mandatory professional pension contributions:	500
by age	501
by disability	502
with sufficient pension accumulations to ensure payment not lower than the size of the minimum pension and reaching the age established by subparagraph 1) of paragraph 1 of Article 32 of the Law of the Republic of Kazakhstan dated June 21, 2013 "On Pension Provision in the Republic of Kazakhstan"	503
with insufficient pension accumulations at the expense of mandatory pension contributions	504
at the expense of:
voluntary pension contributions:	600
by age	601
by disability	602
with insufficient pension accumulations at the expense of mandatory pension contributions	603
with insufficient pension accumulations at the expense of mandatory professional pension contributions	604
Other pension payments	700
Total	1000

Name ______ Address ______

Phone ______

Email address ______

Executor ______ ______ surname, first name and patronymic (if any) phone

Chief Accountant or person authorized to sign the report

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

Head of the organization or person authorized by him to sign the report

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

Date "____" ______ 20__ year

Appendix

to the report form on pension payments for mandatory

pension contributions, mandatory

professional pension contributions,

voluntary pension contributions

Explanation

on filling out the administrative data form

Report on pension payments for mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions

(index –8- ENPF_Vyplaty, periodicity – monthly)

Chapter 1. General Provisions

1. This explanation (hereinafter - Explanation) defines the unified requirements for filling out the administrative data form "Report on pension payments for mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions" (hereinafter - Form).

2. The Form is developed in accordance with subparagraph 18-1) of Article 8 of the Law of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan", paragraph 1 of Article 51 of the Law of the Republic of Kazakhstan dated June 21, 2013 "On Pension Provision in the Republic of Kazakhstan".

3. The Form is filled out monthly by the Unified Accumulative Pension Fund as of the end of the reporting period. Data in the Form are indicated in thousands of tenge. An amount less than 500 (five hundred) tenge in the report is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 (one thousand) tenge.

4. The Form is signed by the head of the organization, the chief accountant or persons authorized to sign the report.

Chapter 2. Explanation on filling out the Form

5. In column 3, the number of contributors (beneficiaries) from whose accounts payments were made for the period from the beginning of the year (cumulative) is indicated.

6. In column 4, the number of payments made to contributors (beneficiaries) for the period from the beginning of the year (cumulative) is indicated. Information on the number of payments is reflected based on the payments (transactions) made to contributors (beneficiaries).

7. In column 5, the amount of payments for the period from the beginning of the year (cumulative) is indicated.

8. In column 6, the number of contributors (beneficiaries) from whose accounts payments were made for the similar period of the previous year is indicated.

9. In column 7, the number of payments made to contributors (beneficiaries) for the similar period of the previous year is indicated. Information on the number of payments is reflected based on the payments (transactions) made to contributors (beneficiaries).

10. In column 8, the amount of payments for the similar period of the previous year is indicated.

11. In rows 405, 504, 603 and 604, the number of contributors (beneficiaries) is indicated for reference and is not summed up in rows 401, 500, 600.

12. In the absence of information, the Form is submitted with zero balances.

Appendix 6

to the resolution

Appendix 20-1

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated August 28, 2017 No. 167

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Report on the cost of one conditional unit of pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions

Index of the administrative data form: 1 - ENPF_UEA

Periodicity: monthly

Reporting period: as of ""____ 20 ___ year

Persons submitting information: Unified Accumulative Pension Fund

Submission deadline: monthly, no later than the seventh working day of the month following the reporting month

Form

(in tenge)

Pension assets held in trust management ______

Date	Pension contributions	Transfers from voluntary accumulative pension funds, from trust management by investment portfolio managers and the National Bank of RK	Penalty received for untimely transfer of pension contributions and for untimely investment of pension assets	Payments and transfers, withdrawals for improvement of housing conditions and (or) payment of treatment, including transfers to trust management by investment portfolio managers and the National Bank of RK	Obligations for return of pension contributions and (or) penalties received for untimely transfer of pension contributions
1	2	3	4	5	6

continuation of the table:

Undistributed profit (uncovered loss)	Current cost of "net" pension assets	Number of conditional units	Cost of one conditional unit of pension assets	Commission remuneration from pension assets	Commission remuneration from investment income (loss)	Investment income (loss) on pension assets accrued for the day
7	8	9	10	11	12	13

Name ______ Address ______

Phone ______

Email address ______

Executor ______ ______ surname, first name and patronymic (if any) phone

Chief Accountant or person authorized to sign the report

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

Head of the organization or person authorized by him to sign the report

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

Date "____" ______ 20__ year

Appendix

to the report form on the cost of one conditional unit of pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions

Explanation on filling out the administrative data form

Report on the cost of one conditional unit of pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions

(index – 1 - ENPF_UEA, periodicity – monthly)

Chapter 1. General Provisions

1. This explanation (hereinafter – Explanation) defines the unified requirements for filling out the administrative data form "Report on the cost of one conditional unit of pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions" (hereinafter – Form).

2. The Form is developed in accordance with subparagraph 18-1) of Article 8 of the Law of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan", paragraph 1 of Article 51 of the Law of the Republic of Kazakhstan dated June 21, 2013 "On Pension Provision in the Republic of Kazakhstan".

3. The Form is filled out monthly by the Unified Accumulative Pension Fund separately for pension assets held in trust management by the National Bank of the Republic of Kazakhstan, and for pension assets held in trust management by the investment portfolio manager. Data in the Form are indicated in tenge.

4. The Form is signed by the head of the organization, the chief accountant or other persons authorized to sign the report.

Chapter 2. Explanation on filling out the Form

5. In column 7, the amount of undistributed profit (uncovered loss) at the end of the first working day of the week and at the end of the last calendar day of the month, to be included in the calculation of the cost of one conditional unit of pension assets, in the manner established by the legislation of the Republic of Kazakhstan, is indicated.

6. In column 9, the number of conditional units is indicated with a precision of three decimal places.

7. In column 10, the cost of one conditional unit of pension assets is indicated with a precision of seven decimal places.

8. Columns 11, 12, 13 are filled out for reference.

9. In the absence of information, the Form is submitted with zero balances.

10. On amendments to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 28, 2017 No. 167 "On approval of the list, forms, deadlines for reporting of the unified accumulative pension fund and Rules for their submission" ↑

11. On amendments to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 28, 2017 No. 167 "On approval of the list, forms, deadlines for reporting of the unified accumulative pension fund and Rules for their submission" ↑