Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 25, 2023 No. 100 on Amendments to Resolution No. 313 on Reporting of Loans and Contingent Liabilities

Astana city

On Amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 28, 2018 No. 313 "On Approval of the List, Forms, Deadlines, and Rules for Submission of Reports on Loans and Contingent Liabilities by Second-Level Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Kazakhstan Development Bank", and Organizations Carrying Out Certain Types of Banking Operations"

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

Make the following amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 28, 2018 No. 313 "On Approval of the List, Forms, Deadlines, and Rules for Submission of Reports on Loans and Contingent Liabilities by Second-Level Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Kazakhstan Development Bank", and Organizations Carrying Out Certain Types of Banking Operations" (registered in the Registry of State Registration of Normative Legal Acts under No. 18220):

rephrase the preamble as follows:

"In accordance with subparagraph 65-2) of Part Two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", paragraph 1 of Article 54 of the Law of the Republic of Kazakhstan "On Banks and Banking Activity in the Republic of Kazakhstan", and subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:";

rephrase paragraph 5 as follows:

"5. Second-level banks, branches of non-resident banks of the Republic of Kazakhstan, Joint Stock Company "Kazakhstan Development Bank", organizations carrying out certain types of banking operations, having a license from the authorized body for regulation, control, and supervision of the financial market and financial organizations for the implementation of banking loan operations, submit in electronic format to the National Bank of the Republic of Kazakhstan:

1) reports provided for by subparagraphs 2), 3), and 4) of paragraph 1 of this Resolution, within 10 (ten) working days from the date of change or receipt of data;

2) reports provided for by subparagraphs 5) and 6) of paragraph 1 of this Resolution – monthly, no later than the 10th (tenth) working day of the month following the reporting month."

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

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

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

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

rephrase Appendix 6 in the edition according to Appendix 5 to this Resolution;

rephrase Appendix 7 in the edition according to Appendix 6 to this Resolution.

The Department of Financial Market Statistics of the National Bank of the Republic of Kazakhstan shall ensure in the manner established by the legislation of the Republic of Kazakhstan:

1) together with the Legal Department of the National Bank of the Republic of Kazakhstan, state registration of this Resolution in the Ministry of Justice of the Republic of Kazakhstan;

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

3) within ten working days after the state registration of this Resolution, submission of information to the Legal Department regarding the execution of the activity provided for by subparagraph 2) of this paragraph.

Control over the execution of this Resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan overseeing the matter.
This Resolution shall enter into force upon the expiration of ten calendar days after the date of its first official publication.

Chairman T.M. Suleimenov

"AGREED"

Bureau of National Statistics

Agency for Strategic
Planning and Reforms

Republic of Kazakhstan

"AGREED"

Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market

Appendix 1

to the Resolution

Appendix 2

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated December 28, 2018 No. 313

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Report on the Credit History Subject

Administrative data form index: CR_CHS1

Frequency: upon change or receipt of data on the credit history subject

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

List of persons providing information: second-level banks, branches of non-resident banks of the Republic of Kazakhstan, Joint Stock Company "Kazakhstan Development Bank", organizations carrying out certain types of banking operations, having a license from the authorized body for regulation, control, and supervision of the financial market and financial organizations for the implementation of banking loan operations (hereinafter - creditor)

Deadline for submission of the administrative data form: within 10 (ten) working days from the date of change or receipt of data on the credit history subject

Table 1. Report on the Credit History Subject for Legal Entities and Individual Entrepreneurs Carrying Out Activity in the Form of Joint Venture


No.	Name of Indicators	Value
1	2	3
1	Name of the legal entity or individual entrepreneur carrying out activity in the form of joint venture
2	Indicator of the individual entrepreneur carrying out activity in the form of joint venture
3	Organizational and legal form
4	Form of ownership
5	Credit history subject identifier:
5.1	type of identifier
5.2	identification number
6	Address of the credit history subject:
6.1	address type
6.2	country
6.3	region
7	Residency indicator
8	Offshore zone
9	Category of business subject
10	Type of economic activity
11	Economic sector
12	Indicator of connection with the creditor through special relations
13	Affiliation to the group of companies
14	Accounting date

Table 2. Report on the Credit History Subject for Individuals, Including Individual Entrepreneurs Carrying Out Activity in the Form of Personal Venture


No.	Name of Indicators	Value
1	2	3
1	Surname, name, and patronymic (if any)
2	Date of birth
3	Gender
4	Credit history subject identifier:
4.1	type of identifier
4.2	identification number
5	Address of the credit history subject:
5.1	address type
5.2	country
5.3	region
6	Residency indicator
7	Offshore zone
8	Category of business subject
9	Type of economic activity
10	Indicator of connection with the creditor through special relations
11	Accounting date

Name ______

Address ______

Phone ______

Email address ______

Executor______ ______

surname, name, and patronymic (if any) phone

Head or person authorized to sign the report ______ ______

surname, name, and patronymic (if any) signature

Date "____" ______ 20__ year

Note: The form is filled out in accordance with the instructions for filling out the form intended for the collection of administrative data, "Report on the Credit History Subject" according to the Appendix to Appendix 2 to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 28, 2018 No. 313 "On Approval of the List, Forms, Deadlines, and Rules for Submission of Reports on Loans and Contingent Liabilities by Second-Level Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Kazakhstan Development Bank", and Organizations Carrying Out Certain Types of Banking Operations" (registered in the Registry of State Registration of Normative Legal Acts under No. 18220).

Appendix

to Appendix 2

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated December 28, 2018 No. 313

Instructions for filling out the form intended for the collection of administrative data,

"Report on the Credit History Subject"

(index – CR_CHS1, frequency – upon change or receipt of data on the credit history subject)

Chapter 1. General Provisions

These instructions define the unified requirements for filling out the administrative data form "Report on the Credit History Subject" (hereinafter – Form).
The Form is developed in accordance with subparagraph 65-2) of Part Two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", paragraph 1 of Article 54 of the Law of the Republic of Kazakhstan "On Banks and Banking Activity in the Republic of Kazakhstan", and subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics".
The Form is signed by the head or person authorized to sign the report.
When filling out the Form, codes are indicated in accordance with the codes of reference books located in the information system of the National Bank of the Republic of Kazakhstan intended for the collection of reports on loans and contingent liabilities, through which the Form is submitted (hereinafter – reference books). Dates in the Form are indicated in the format: "DD.MM.YYYY", where "DD" - day, "MM" - month, "YYYY" - year.
The indicators of the Form are mandatory for filling out, except for those indicated in the Instructions, in which case the indicator is not submitted or is not mandatory for filling out.

Chapter 2. Instructions for Filling out the Form

When filling out the Form, the following reference books are used:

Organizational and legal forms;

Forms of ownership;

Types of identifiers;

Types of addresses;

Countries;

Regions;

Offshore zones;

Categories of business subjects;

Types of economic activity;

Economic sectors;

Groups of companies;

Gender.

The Form contains information about credit history subjects who are legal and physical persons – residents and non-residents of the Republic of Kazakhstan, including individual entrepreneurs.

For "reverse repo" transactions concluded automatically, the stock exchange on which these transactions were concluded is indicated as the credit history subject.

Indicating the creditor as the credit history subject is permitted only when the creditor acts as the principal.

Upon changes to data for a specific indicator, the corresponding information must be updated to the accounting date as of which the change occurred.

In rows 3, 4, 5.1, 6.1, 6.2, 6.3, 7, 8, 9, 10, 11, and 13 of Table 1 and rows 3, 4.1, 5.1, 5.2, 5.3, 6, 7, 8, and 9 of Table 2, values are selected from the reference books.
In rows 5, 6, and 13 of Table 1 and rows 4 and 5 of Table 2, for one credit history subject, simultaneous reflection of several actual values is permitted.

In rows 1, 2, 3, 4, 7, 8, 9, 10, 11, and 12 of Table 1 and rows 1, 2, 3, 6, 7, 8, 9, and 10 of Table 2, one credit history subject corresponds to no more than one actual value.
5. In row 2 of Table 1, the following value is indicated:

"1" – if the credit history subject is an individual entrepreneur carrying out personal venture in the form of joint venture;

"0" – if not a credit history subject indicated in the second paragraph of this point.
6. In row 3 of Table 1, the indicator is mandatory for filling out for all credit history subjects registered on the territory of the Republic of Kazakhstan.
7. In rows 2 and 3 of Table 2, the indicators are mandatory for filling out for all credit history subjects who are non-residents of the Republic of Kazakhstan.
8. In row 4 of Table 1, the indicator is mandatory for filling out for all credit history subjects who are legal entities.
9. In row 5 of Table 1 and row 4 of Table 2, for one credit history subject, only one actual identifier of one type is permitted. The identifier of each type is unique for the credit history subject.

When filling out the identifier indicators in row 5 of Table 1 and row 4 of Table 2, for all credit history subjects, the individual identification number (for a physical person, including an individual entrepreneur carrying out activity in the form of personal venture) or business identification number (for a legal entity and individual entrepreneur carrying out activity in the form of joint venture) is indicated mandatory.

For credit history subjects who are non-residents of the Republic of Kazakhstan, lacking an individual identification number (for a physical person) or business identification number (for a legal entity), an alternative identification number is indicated.

For credit history subjects who are residents of the Republic of Kazakhstan, with whom a loan agreement (contingent liability) was concluded before January 1, 2013, the taxpayer registration number is indicated mandatory.

Upon change of the residency indicator of the credit history subject, in order to preserve the historical link of identifiers for it, along with the individual identification number or business identification number, an alternative identification number is indicated.
10. In row 6 of Table 1 and row 5 of Table 2, the registration (legal) and/or location (actual) addresses of the credit history subject are indicated.

The "country" indicator of the registration address is determined in accordance with the residency indicator of the credit history subject.

The "region" indicator is mandatory for filling out for all credit history subjects who are residents of the Republic of Kazakhstan.

One credit history subject corresponds to one actual value of country and region for each address type.
11. In row 12 of Table 1 and row 10 of Table 2, the following value is indicated:

"1" – if the credit history subject relates to persons connected with the creditor through special relations;

"0" – if not a credit history subject indicated in the second paragraph of this point.
12. In row 13 of Table 1, affiliation to the group of companies is determined independently by the creditor.

The creditor links each credit history subject belonging to a group of companies to the corresponding group from the reference book.

The group of companies reference book is maintained by creditors, and the corresponding information in the reference book is updated by creditors independently.

The indicator is mandatory for filling out for all credit history subjects belonging to a group of companies.
13. In row 14 of Table 1 and row 11 of Table 2, the date as of which information about the credit history subject is recorded is reflected.

Appendix 2

to the Resolution

Appendix 3

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated December 28, 2018 No. 313

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Report on Loan Agreement (Contingent Liability)

Administrative data form index: CR_CC1

Frequency: upon change or receipt of data on the loan agreement (contingent liability)

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

Deadline for submission of the administrative data form: within 10 (ten) working days from the date of change or receipt of data on the loan agreement (contingent liability)

Table 1. Report on Loan Agreement (Contingent Liability)


No.	Name of Indicators	Value
1	2	3
1	Information about the credit history subject – party to the loan agreement (contingent liability):
1.1	Type (role) of credit history subject
1.2	Credit history subject identifier:
1.2.1	type of identifier
1.2.2	identification number
1.3	Indicator of the individual entrepreneur carrying out activity in the form of personal venture
2	Information about the loan agreement (contingent liability):
2.1	Type of loan (contingent liability)
2.2	Number of loan agreement (contingent liability)
2.3	Date of loan agreement (contingent liability)
2.4	Affiliation to the credit line:
2.4.1	number of credit line agreement
2.4.2	date of credit line agreement
2.5	Number of issuance of bank guarantee (suretyship)
2.6	Date of issuance of bank guarantee (suretyship)
2.7	Branch servicing the loan (contingent liability)
2.8	Date of expiration of the loan (contingent liability) term according to the agreement
2.9	Currency type according to the agreement
2.10	Loan amount (contingent liability) in the currency of the agreement
2.11	Annual reward rate according to the agreement:
2.11.1	type of rate (fixed, floating)
2.11.2	name of floating index
2.11.3	size of fixed rate in annual percent (fixed spread of floating rate)
2.11.4	floating index in annual percent
2.12	Annual effective reward rate according to the agreement:
2.12.1	size of initial rate according to international financial reporting standards
2.12.2	size of reward rate in reliable annual effective comparable calculation
2.13	Indicator of absence of collateral for the loan
2.14	Purpose of the loan (contingent liability):
2.14.1	lending purpose
2.14.2	lending object
2.14.3	share of the loan amount (contingent liability) (in percent)
2.15	Source of loan financing:
2.15.1	type of financing source
2.15.2	share of the loan amount (in percent)
2.16	Indicator of the borrower's availability of foreign currency earnings and/or hedging instruments
3	Information about the transfer (sale), acceptance (purchase) of the right to claim under the loan:
3.1	indicator of transfer (sale), acceptance (purchase)
3.2	type of organization to which rights are transferred (sold) (from which rights are accepted (purchased))
3.3	name of the organization to which rights are transferred (sold) (from which rights are accepted (purchased))
3.4	identifier of the organization to which rights are transferred (sold) (from which rights are accepted (purchased)):
3.4.1	type of identifier
3.4.2	identification number
3.5	date of transfer (sale), acceptance (purchase)
3.6	sale (purchase) amount (in tenge)
4	Identification information on refinanced loan:
4.1	information about the previous creditor:
4.1.1	type of identifier
4.1.2	identification number
4.2	information about the previous borrower:
4.2.1	type of identifier
4.2.2	identification number
4.3	number of refinanced loan agreement
4.4	date of refinanced loan agreement
5	Termination of obligation:
5.1	grounds for termination of obligation
5.2	authorized body of the creditor making the decision
5.3	actual date of termination of obligation
6	Accounting date

Table 2. Loan Repayment Schedule


No.	Name of Indicators	Value
1	2	3
1	Identification information on the loan:
1.1	agreement number
1.2	agreement date
2	Date of schedule preparation
3	Currency type for repayment:
3.1	principal debt
3.2	reward
4	Payments:
4.1	payment date
4.2	payment amount:
4.2.1	principal debt (in the currency of the agreement)
4.2.2	reward (in the currency of the agreement)
4.3	remaining debt on principal debt (in the currency of the agreement)
5	Accounting date

Name ______

Address ______

Phone ______

Email address ______

Executor______ ______

surname, name, and patronymic (if any) phone

Head or person authorized to sign the report ______ ______

surname, name, and patronymic (if any) signature

Date "____" ______ 20__ year

Note: The form is filled out in accordance with the instructions for filling out the form intended for the collection of administrative data, "Report on Loan Agreement (Contingent Liability)" according to the Appendix to Appendix 3 to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 28, 2018 No. 313 "On Approval of the List, Forms, Deadlines, and Rules for Submission of Reports on Loans and Contingent Liabilities by Second-Level Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Kazakhstan Development Bank", and Organizations Carrying Out Certain Types of Banking Operations" (registered in the Registry of State Registration of Normative Legal Acts under No. 18220).

Appendix

to Appendix 3

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated December 28, 2018 No. 313

Instructions for filling out the form intended for the collection of administrative data,

"Report on Loan Agreement (Contingent Liability)"

(index – CR_CC1, frequency – upon change or receipt of data on the loan agreement (contingent liability)

Chapter 1. General Provisions

These instructions define the unified requirements for filling out the administrative data form "Report on Loan Agreement (Contingent Liability)" (hereinafter – Form).
The Form is developed in accordance with subparagraph 65-2) of Part Two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", paragraph 1 of Article 54 of the Law of the Republic of Kazakhstan "On Banks and Banking Activity in the Republic of Kazakhstan", and subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics".
The Form is signed by the head or person authorized to sign the report.
Monetary indicators in the Form are indicated in the format of a number with two decimal places, in tenge (in equivalent in tenge), unless the name of the indicator provides for indicating the cost in another currency.

Coefficients and percentages are reflected in the format of a number indicating no more than four decimal places.

When filling out the Form, codes are indicated in accordance with the codes of reference books placed in the information system of the National Bank of the Republic of Kazakhstan intended for the collection of reporting on loans and contingent liabilities, through which the Form is submitted (hereinafter – reference books). Dates in the Form are indicated in the format: "DD.MM.YYYY", where "DD" is the day, "MM" is the month, "YYYY" is the year.
The indicators of the Form are mandatory for completion, except for cases indicated in the Explanation, in which the indicator is not submitted or is not mandatory for completion.

Chapter 2. Explanation on filling out the Form

The following reference books are used when filling out the Form:

Types (roles) of the credit history subject;

Types of identifier;

Types of loan, contingent liability;

Branches;

Types of currency;

Types of rates;

Floating indices;

Lending purposes;

Lending objects;

Financing sources;

Signs of transfer (sale), acceptance (purchase);

Types of organizations to which rights of claim were transferred (sold) (from which rights of claim were accepted (purchased));

Grounds for termination of the obligation;

Authorized bodies of the creditor.

The Form transmits information about all interactions between the creditor and the subject of credit history, arising from the contract concluded between the subject of credit history and the creditor, and relations in accordance with the legislation of the Republic of Kazakhstan.

Information is submitted on all loan (contingent liability) contracts concluded in the reporting period and/or operating or ceasing to operate in the reporting period, including written off from the accounting balance and/or transferred to trust management, repaid, forgiven or sold in the reporting period, and on all contingent liabilities.

For the purposes of the Form, payment cards refer to loans issued to holders of a payment card within a permanent limit established by the contract for the issuance of a payment card, and not requiring the approval of the creditor. Loans issued to holders of payment cards within a variable limit established by the creditor for each loan requested by the borrower are classified in the Form as loans issued within a credit line.

For a branch of a non-resident bank of the Republic of Kazakhstan, the accounting balance is understood as a report on assets and liabilities.

The link between the loan (contingent liability) and the subject of credit history in the information system of the National Bank of the Republic of Kazakhstan intended for the collection of reporting on loans and contingent liabilities is established by the identifier of the subject.

When changing data on a specific indicator, the corresponding information must be updated as of the accounting date as of which the change occurred.

In rows 1.1, 1.2.1, 2.1, 2.7, 2.9, 2.11.1, 2.11.2, 2.14.1, 2.14.2, 2.15.1, 3.1, 3.2, 3.4.1, 4.1.1, 4.2.1, 5.1 and 5.2 of Table 1 and rows 3.1 and 3.2 of Table 2, values are selected from reference books.
In the indicators of row 1 of Table 1, one loan (contingent liability) contract may correspond to several subjects of credit history with different roles, the type of which is indicated in row 1.1 of Table 1.

In row 1.2 of Table 1, several current values may be reflected simultaneously for one subject of credit history.

In row 1.3 of Table 1, the value "1" is indicated if the loan (contingent liability) is provided to an individual entrepreneur engaged in personal entrepreneurship for the purpose of carrying out entrepreneurial activities. No more than one current value of the indicator in row 1.3 of Table 1 corresponds to one subject of credit history and one loan contract.

In rows 2.1, 2.2, 2.3, 2.4, 2.5, 2.6, 2.7, 2.8, 2.9, 2.10, 2.11, 2.12, 2.13 and 2.16 of Table 1, no more than one current value corresponds to one contract.
In rows 2.2 and 2.3 of Table 1, the creditor ensures the indication of indicators that uniquely identify the contract concluded between the subject of credit history and the creditor.

The indicators "contract number", "contract date" serve as identifiers of the loan (contingent liability) contract in the information system of the National Bank of the Republic of Kazakhstan intended for the collection of reporting on loans and contingent liabilities, and are unique for the creditor who submitted information about the contract and remain unchanged during the period of the contract's operation.

If the creditor's internal documents provide for the assignment of an identification number to a loan (contingent liability) in the creditor's automated information systems, the identification number from the creditor's automated information system may be transmitted as the contract number. The creditor ensures the indication of indicators identical to the number and date of the loan (contingent liability) contract concluded by him.

If a general contract for the issuance of payment cards is оформлен for payment cards with a permanent credit limit, the "contract number" indicator indicates the number of the general contract for the issuance of a payment card and through the "/" sign the number of the payment card.

If the issuance of a loan within a credit line is carried out on the basis of an application, the "contract number" indicator indicates the number of the agreement on the provision (opening) of a credit line and through the "/" sign the identification number of the loan. For loans issued to the holder of a payment card within a credit line, the "contract number" indicator indicates the number of the contract for the issuance of a payment card and through the "/" sign the loan identifier.

For transactions of "reverse repo" operations concluded in an automatic manner, the transaction identifier is indicated.

The contract date later than the actual date of issuance, the repayment date under the terms of the contract, the actual date of termination of the obligation or later than the reporting date is not allowed.

Row 2.4 of Table 1 is intended for the identification of the credit line within which the loan is provided and is mandatory for completion for all loans issued within a credit line.

The creditor ensures the identity of the indicator values to the number and date of the corresponding credit line.

In row 2.7 of Table 1, the business identification number of the regional subdivision (branch) of the creditor in which the loan (contingent liability) is serviced is indicated. If the loan (contingent liability) is serviced at the location of the creditor's head office or by a branch of a non-resident bank of the Republic of Kazakhstan, the business identification number of the creditor is indicated.

The reference book of branches is maintained by the National Bank of the Republic of Kazakhstan based on information submitted by the creditor about its branches.

Row 2.8 of Table 1 is intended for reflecting the end date of the loan (contingent liability) term specified in the contract, taking into account additional agreements.

If the contract does not specify the end date of its operation, the indicator is not transmitted.

Row 2.10 of Table 1 is intended for reflecting the amount of the loan (contingent liability) in the currency established by the contract, taking into account additional agreements.

For loans issued to holders of payment cards, credit lines, overdrafts, the credit limit under the contract in the selected currency is indicated as the amount of the loan (contingent liability).

When changing the amount of the loan (contingent liability) in the contract currency or the type of currency under the contract, the corresponding information must be updated.

The loan amount in the contract currency is not allowed to be less than the principal balance in the contract currency, except for loans issued to holders of payment cards with a permanent credit limit established by the contract for the issuance of a payment card.

In the indicators of row 2.11 of Table 1, the reflection of the rate broken down into a fixed spread of the floating rate and a floating index is mandatory for all loan contracts in which a floating reward rate is established, concluded or amended after July 1, 2019.

The reference book of floating indices is maintained by creditors, and the corresponding information in the reference book is updated by creditors independently.

In row 2.13 of Table 1, in the absence of collateral for the loan (contingent liability), the value "1" is indicated, in the presence "0" is indicated or the indicator is not transmitted.

The indicator is mandatory for completion for all loans (contingent liabilities) for which there is no collateral.

Row 2.14 of Table 1 is intended for reflecting the target purpose of the loan and the distribution of the loan amount by lending purposes. The indicators "lending purpose", "lending object" and "share of the loan amount" are reflected and updated in accordance with the contract, taking into account additional agreements.

The target purpose of the loan is determined by combining the values of the indicators "lending purpose" and "lending object".

The total sum of shares for one loan, reflecting the distribution of the loan amount by purposes, equals 100 (one hundred) percent.

The indicators of row 2.14 of Table 1 are not provided for "reverse repo" operations and contingent liabilities that are not credit lines.

Row 2.15 of Table 1 is intended for reflecting the sources of funds from which the loan is financed or rights of claim to the loan are acquired, and the distribution of the loan amount by financing sources.

The total sum of shares for one contract, reflecting the distribution of the loan amount by financing sources, equals 100 (one hundred) percent.

The indicators are mandatory for completion for all loans.

In row 2.16 of Table 1, if the subject of credit history has currency earnings and/or hedging instruments, the value "1" is indicated, in the absence "0" is indicated.

The indicator is not provided for loans (contingent liabilities) for which the contract currency is tenge, and for "reverse repo" operations.

The indicators of row 3 of Table 1 are intended for the identification of loans, rights of claim to which were transferred (sold) to a third party or accepted (purchased) from a third party.

The indicators are mandatory for completion for all loans, rights of claim to which were transferred (sold) or accepted (purchased).

The indicators of row 4 of Table 1 are intended for the identification of the loan contract refinanced from funds issued under a new loan contract, and include the indication of identifiers of the previous borrower and the previous creditor to whom obligations under the refinanced loan were fulfilled.

The creditor ensures the identity of the information provided in row 4 of Table 1 with the identification information about the loan that is the object of refinancing, which was transmitted before the operation of its refinancing.

Several current values are allowed for one loan contract in row 4.

Rows 4.1 and 4.2 of Table 1 are mandatory for completion for all loans provided for the purpose of refinancing another loan. Rows 4.3 and 4.4 of Table 1 are mandatory for completion for loans provided by the creditor for the purpose of internal refinancing.

The indicators of row 5 of Table 1 are intended for reflecting the complete termination of the obligations of the parties to the loan (contingent liability) contract, excluding the transfer (sale) of rights of claim to it.

In row 5.3 of Table 1, the date from which the obligation under the contract ceased is indicated. The actual date of termination of the obligation earlier than the contract date and later than the reporting date is not allowed.

The indicator "authorized body of the creditor that made the decision" is mandatory for all loans for which the obligation was completely terminated due to the forgiveness of the debt by the creditor.

The indicators in rows 5.1 and 5.3 of Table 1 are mandatory for completion for all loans (contingent liabilities) for which the obligation was completely terminated, and are not indicated for loans for which the right of claim was transferred (sold) with a condition of repurchase.

In row 6 of Table 1 and in row 5 of Table 2, dates are reflected as of which the corresponding information about the loan (contingent liability) contract and the loan repayment schedule are accounted for.
The indicators of Table 2 are intended for transmitting information on the loan repayment schedule established by the contract, taking into account additional agreements, with corresponding payments and are mandatory for completion for all loans for which the corresponding contracts establish a repayment schedule.

When changing the terms of the contract, leading to a change in the frequency of repayment or other changes in the repayment schedule, a new repayment schedule is indicated, taking into account the new terms.

Reflection of several repayment schedules for a specific contract with the same date of compilation is not allowed.

Row 1 of Table 2 is intended for the identification of the loan contract for which the repayment schedule is transmitted. The indicators "contract number" and "contract date" ensure the link between the repayment schedule and the loan contract, which is part of it.
In row 2 of Table 2, the date of compilation of the repayment schedule for the contract is indicated, when changing the repayment schedule, the date of compilation of the new schedule is indicated.
In row 4 of Table 2, all upcoming payments according to the repayment schedule as of the date of its compilation are indicated in terms of payment dates. Several payments may be reflected for one repayment schedule.

In rows 4.2.1 and 4.2.2 of Table 2, the amounts of the principal debt and reward constituting the payment amount according to the schedule are indicated.

In row 4.3 of Table 2, the outstanding balances of the principal debt minus the amount of the next payment on the principal debt are indicated.

Payment amounts, outstanding balances of the principal debt are indicated in the contract currency, taking into account additional agreements.

Appendix 3
to the resolution

Appendix 4
to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated December 28, 2018 No. 313

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 Collateral

Index of the administrative data form: CR_P1

Frequency: as changes occur or upon receipt of data on collateral

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

Circle of persons submitting information: second-tier banks, branches of non-resident banks of the Republic of Kazakhstan, the joint-stock company "Bank for Economic Development of Kazakhstan", organizations carrying out certain types of banking operations, having a license from the authorized body for the regulation, control and supervision of the financial market and financial organizations for the implementation of banking lending operations (hereinafter – creditor)

Deadline for submitting the administrative data form: within 10 (ten) working days from the day of change or receipt of data on collateral

Table 1. Report on Collateral


No.	Name of indicators	Value
1	2	3
1	Identification information on the pledge contract:
1.1	pledge contract number
1.2	pledge contract date
2	Termination of the pledge contract:
2.1	actual date of termination of the pledge contract
2.2	grounds for termination of the pledge contract
3	Information on the pledgor (guarantor, surety, insurer):
3.1	type of subject (legal or natural person)
3.2	name (surname, first name and patronymic (if any)
3.3	identification data of the pledgor (guarantor, surety, insurer):
3.3.1	type of identifier
3.3.2	identification number
4	Information on collateral
4.1	Type of collateral
4.2	Type of currency under the contract
4.3	Pledge value (in tenge)
4.4	Market value (in contract currency)
4.5	Account number for accounting for accepted collateral
4.6	Location (place of registration) of pledged property
4.7	Identification number of the pledged property object
4.8	Date of the last assessment (re-assessment) of collateral
5	Accounting date

Table 2. Identification of secured loans and contingent liabilities


No.	Name of indicators	Value
1	2	3
1	Identification information on the loan (contingent liability) contract:
1.1	contract number
1.2	contract date
2	Identification information on the pledge contract:
2.1	contract number
2.2	contract date
3	Distributed share (in percent):
3.1	coverage of the loan (contingent liability) by collateral
3.2	collateral attributable to the coverage of the loan (contingent liability)
4	Accounting date

Name ______

Address ______

Phone ______

Email address ______

Executor ______ ______

surname, first name and patronymic (if any) phone

Head or person entrusted with the function of signing the report ______ ______

surname, first name and patronymic (if any) signature

Date "____" ______ 20__ year

Note: the form is filled out in accordance with the explanation on filling out the form intended for the collection of administrative data, "Report on Collateral" according to the Appendix to Appendix 4 to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 28, 2018 No. 313 "On approval of the list, forms, deadlines and Rules for submitting reporting on loans and contingent liabilities by second-tier banks, branches of non-resident banks of the Republic of Kazakhstan, the joint-stock company "Bank for Economic Development of Kazakhstan" and organizations carrying out certain types of banking operations", registered in the Registry of state registration of normative legal acts under No. 18220 (hereinafter – Resolution No. 313).

Appendix
to Appendix 4 to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated December 28, 2018 No. 313

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

"Report on Collateral"

(index – CR_P1, frequency – as changes occur or upon receipt of data on collateral)

Chapter 1. General Provisions

This explanation defines the unified requirements for filling out the administrative data form "Report on Collateral" (hereinafter – the Form).
The Form is developed in accordance with subparagraph 65-2) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", paragraph 1 of Article 54 of the Law of the Republic of Kazakhstan "On Banks and Banking Activity in the Republic of Kazakhstan" and subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics".
The Form is signed by the head or person entrusted with the function of signing the report.
Monetary indicators in the Form are indicated in the format of a number with two decimal places, in tenge (in equivalent in tenge), unless the name of the indicator provides for indicating the cost in another currency.
When filling out the Form, codes are indicated in accordance with the codes of reference books placed in the information system of the National Bank of the Republic of Kazakhstan intended for the collection of reporting on loans and contingent liabilities, through which the Form is submitted (hereinafter – reference books). Dates in the Form are indicated in the format: "DD.MM.YYYY", where "DD" is the day, "MM" is the month, "YYYY" is the year.
The indicators of the Form are mandatory for completion, except for cases indicated in the Explanation, in which the indicator is not submitted or is not mandatory for completion.

Chapter 2. Explanation on filling out the Form

When filling out the Form, the following reference books are used:

Grounds for termination of pledge;

Types of identifier;

Types of collateral;

Types of currency;

Account numbers.

The Form transmits information on collateral accepted by the creditor on loans (contingent liabilities) on the basis of a pledge contract, guarantee and suretyship, insurance contract, or other collateral, including collateral in the form of money received in the future.

If the loan (contingent liability) is not secured by a pledge, guarantee or suretyship, and other types of collateral provided for by the reference book "Types of collateral", then information on the Form is not transmitted.

If a separate pledge contract is not concluded for the loan, but the loan contract provides for the right to seize pledged property in case of non-fulfillment by the subject of credit history (being the debtor) of obligations, the corresponding loan contract is indicated as the pledge contract.

For financial leasing, the subject of leasing is indicated as collateral.

The pledge contract is linked via identifiers to all loan (contingent liability) contracts for which the corresponding pledged property (guarantee or suretyship, or other property) serves as collateral. The link of each pledge contract with the loan (contingent liability) contract is indicated separately.

If the pledge contract is terminated, then as of the corresponding accounting date in Table 2 for the secured loans (contingent liabilities), the zeroing of the distributed share is indicated.

If the loan (contingent liability) contract is terminated, then as of the corresponding accounting date in Table 2 for the specified loan (contingent liability), the zeroing of the distributed share is indicated.

In Table 2, one loan (contingent liability) contract may correspond to several pledge contracts, and one pledge contract may correspond to several loan (contingent liability) contracts.

When changing data on a specific indicator, the corresponding information must be updated as of the accounting date as of which the change occurred.

In rows 2.2, 3.3.1, 4.1, 4.2, 4.5 and 4.6 of Table 1, values are selected from reference books.
In rows 1.1 and 1.2 of Table 1, the number and date of the pledge, guarantee and suretyship or other collateral contract are reflected, on the basis of which the creditor (pledgee) has the right in case of non-fulfillment by the subject of credit history (being the debtor) of the secured obligation under the loan (contingent liability) to receive satisfaction from the value of the pledged property, to make a claim on the unfulfilled obligation to the guarantor or surety, or other person in accordance with the contract.

The indicators "contract number", "contract date" serve as identifiers of the pledge or other collateral contract in the information system of the National Bank of the Republic of Kazakhstan intended for the collection of reporting on loans and contingent liabilities, and are unique for the creditor who submitted information about the contract and remain unchanged during the period of the contract's operation. The creditor ensures the indication of indicators identical to the number and date of the pledge or other collateral contract concluded by him.

If several types of collateral are provided for under one pledge contract, each of these types of collateral is indicated with the number and date of this contract.

For the purpose of ensuring uniqueness, if the creditor's internal documents provide for the assignment of another identification number to the pledge contract in automated systems, then this identification number, which remains unchanged during the period of the contract's operation, may be transmitted as the pledge contract number.

In line 2 of Table 1, the actual date of expiration of the pledge agreement and the grounds for termination of the pledge are indicated.

The actual date of termination of the pledge agreement earlier than the date of the pledge agreement and later than the reporting date is not permitted.

Line 4.1 of Table 1 is intended for the classification of collateral provided for by the agreement by type in accordance with the reference book "Types of Collateral".
Line 4.3 of Table 1 is intended for reflecting the value of collateral calculated in accordance with the lender's pledge policy.

Line 4.4 of Table 1 is intended for reflecting the market value of collateral before applying discounts or other adjustments, based on the latest valuation (revaluation) as of the reporting date.

Line 4.5 of Table 1 is intended for reflecting the account number on which the value of collateral is accounted for.

Pledge and market values are indicated separately for each collateral item within the framework of the pledge agreement.

Line 4.6 of Table 1 is intended for reflecting the place of registration of movable property and the location of immovable property accepted as collateral in accordance with the pledge agreement, and is mandatory for filling for all types of collateral that are movable and immovable property.
In line 4.7 of Table 1, for a real estate object, the cadastral number is indicated; for vehicles, the unique vehicle code (if available); for other objects of pledge property evaluated on an individual basis, the unique number unambiguously identifying the object; for other types of collateral, the indicator is not transmitted.
Line 5 of Table 1 and line 4 of Table 2 are intended for reflecting the date as of which information on collateral is accounted for.
In line 1 of Table 2, the number and date of the loan agreement (contingent liability agreement) for which the corresponding pledge agreement serves as collateral are indicated.

In line 2 of Table 2, the number and date of the pledge agreement serving as collateral for the corresponding loan agreement (contingent liability agreement) are indicated.

The lender ensures that the number and date of the loan agreement (contingent liability agreement) in the Form correspond to the number and date of the agreement indicated in the Report on the Loan Agreement (Contingent Liability Agreement) according to Appendix 3 to Resolution No. 313.

Line 3.1 of Table 2 is intended for reflecting the share of loan (contingent liability) coverage by collateral, determined as the ratio of the value of the part of the corresponding pledge allocated to securing the corresponding loan (contingent liability) to the debt on this loan (balance of the contingent liability).

Line 3.2 of Table 2 is intended for reflecting the share of collateral allocated to cover the loan (contingent liability), determined as the ratio of the part of the value of the corresponding pledge allocated to securing the corresponding loan (contingent liability) to the total value of this pledge.

As the value of the pledge, the value of collateral included in the calculation of reserves (provisions), reflected in the Report on Provisions and Risk Assessment according to Appendix 6 to Resolution No. 313, is used.

As the debt on the loan, the book value of the loan before deducting reserves (provisions) formed against it is used; for contingent liabilities, the balance of the contingent liability accounted for on off-balance sheet accounts is used.

The calculation of the distributed share of loan (contingent liability) coverage by collateral and the distributed share of collateral allocated to cover the loan (contingent liability) is carried out when calculating reserves (provisions).

Indicators in lines 3.1 and 3.2 of Table 2 are mandatory for filling in the presence of the corresponding information with the lender.

Appendix 4

to the resolution

Appendix 5

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated December 28, 2018 No. 313

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 Loan (Contingent Liability) Servicing

Administrative data form index: CR_CS1

Frequency: monthly

Reporting period: as of 1 "____" 20 year

Circle of persons providing information: level 2 banks, branches of non-resident banks of the Republic of Kazakhstan, Joint Stock Company "Development Bank of Kazakhstan", organizations carrying out separate types of banking operations, having a license from the authorized body for regulation, control and supervision of the financial market and financial organizations for the implementation of banking lending operations (hereinafter - lender)

Deadline for submission of the administrative data form: no later than the 10th (tenth) working day of the month following the reporting month

Table. Report on Loan (Contingent Liability) Servicing


No.	Name of Indicators	Value
1	2	3
1	Identification information on the loan agreement (contingent liability agreement):
1.1	contract number
1.2	contract date
2	Information on current claims and fund movement for the reporting period:
2.1	Accrued during the reporting period (in tenge, in the currency of the contract):
2.1.1	remuneration
2.1.2	fines and penalties
2.2	Issued during the reporting period (in tenge, in the currency of the contract)
2.3	Actual issuance date during the reporting period
2.4	Repaid during the reporting period (in tenge)
2.5	Outstanding principal debt (in tenge, in the currency of the contract):
2.5.1	non-overdue debt
2.5.2	overdue debt
2.5.3	debt written off from the balance sheet
2.5.4	debt forgiven
2.6	Account number for principal debt:
2.6.1	non-overdue debt
2.6.2	overdue debt
2.7	Outstanding accrued remuneration (in tenge, in the currency of the contract):
2.7.1	unpaid
2.7.2	overdue
2.7.3	written off from the balance sheet
2.7.4	forgiven
2.8	Account number for remuneration:
2.8.1	non-overdue debt
2.8.2	overdue debt
2.9	Balance of contingent liability (in tenge, in the currency of the contract)
2.10	Account number for contingent liability
2.11	Outstanding accrued penalty (fine, penalty) (in tenge):
2.11.1	unpaid
2.11.2	written off from the balance sheet
2.11.3	forgiven
2.12	Positive (negative) adjustment (in tenge, in the currency of the contract)
2.13	Account number for positive (negative) adjustment
2.14	Discount (premium) (in tenge, in the currency of the contract)
2.15	Account number for discount (premium)
2.16	Date of transfer to overdue debt account:
2.16.1	for principal debt
2.16.2	for remuneration
2.17	Date of repayment of overdue debt:
2.17.1	for principal debt
2.17.2	for remuneration
2.18	Date of write-off from the balance sheet:
2.18.1	for principal debt
2.18.2	for remuneration
2.19	Date of debt forgiveness:
2.19.1	for principal debt
2.19.2	for remuneration
3	Restructuring during the reporting period:
3.1	restructuring indicator
3.2	date of restructuring
4	Accounting date

Name ______

Address ______

Phone ______

Email address ______

Executor ______ ______

surname, first name and patronymic (if any) phone

Head or person entrusted with the function of signing the report ______ ______

surname, first name and patronymic (if any) signature

Date "____" ______ 20__ year

Note: The form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data, "Report on Loan (Contingent Liability) Servicing" according to the Appendix to Appendix 5 to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 28, 2018 No. 313 "On Approval of the List, Forms, Deadlines and Rules for Submission of Reporting on Loans and Contingent Liabilities by Level 2 Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company 'Development Bank of Kazakhstan' and Organizations Carrying Out Separate Types of Banking Operations", registered in the Registry of State Registration of Normative Legal Acts under No. 18220 (hereinafter - Resolution No. 313).

Appendix

to Appendix 5

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated December 28, 2018 No. 313

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

"Report on Loan (Contingent Liability) Servicing"

(index - CR_CS1, frequency - monthly)

Chapter 1. General Provisions

This explanation defines the unified requirements for filling out the administrative data form "Report on Loan (Contingent Liability) Servicing" (hereinafter - Form).
The Form is developed in accordance with subparagraph 65-2) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", paragraph 1 of Article 54 of the Law of the Republic of Kazakhstan "On Banks and Banking Activity in the Republic of Kazakhstan" and subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics".
The Form is signed by the head or person entrusted with the function of signing the report.
Monetary indicators in the Form are indicated in the format of a number with two decimal places, in tenge (in equivalent in tenge), unless the name of the indicator provides for indicating the cost in another currency.

Coefficients and percentages are reflected in the format of a number with no more than four decimal places.

For loans (contingent liabilities) in foreign currency, the amounts of issuance, accrual, and debt balances as of the reporting date are indicated in the foreign currency and in equivalent in tenge.

When filling out the Form, codes are indicated in accordance with the codes of reference books posted in the information system of the National Bank of the Republic of Kazakhstan intended for the collection of reporting on loans and contingent liabilities, through which the Form is submitted (hereinafter - reference books). Dates in the Form are indicated in the format: "DD.MM.YYYY", where "DD" - day, "MM" - month, "YYYY" - year. In cases providing for reflecting the date without time, the time is taken as 0 hours 00 minutes 00 seconds of the specified date.
Indicators of the Form are mandatory for filling, except for cases indicated in the Explanation, in which the indicator is not transmitted or is not mandatory for filling.

Chapter 2. Explanation for filling out the Form

When filling out the Form, the reference book "Account Numbers" is used.
The Form transmits information on fund movement during the reporting period, on changes and current state of obligations under loan agreements and contingent liabilities.

For a branch of a non-resident bank of the Republic of Kazakhstan, the balance sheet is understood as a report on assets and liabilities.

Information on the indicators of the Form is linked to the corresponding loan agreements (contingent liability agreements) and must be updated as of the accounting date.

In lines 2.6, 2.8, 2.10, 2.13 and 2.15, values are selected from the reference book "Account Numbers".
Lines 2.2 and 2.3 are intended for reflecting the amount of the loan issued during the reporting period or the utilized limit on the contingent liability and the date of its issuance (utilization).

If the loan was issued in parts during the reporting period, an array of amounts of parts of the loan and the actual date of issuance of the corresponding part of the loan is indicated.

The actual date of issuance earlier than the start date of the reporting period and later than the actual date of termination of the obligation or the end date of the reporting period is inadmissible.

For payment cards with a provided credit limit and overdrafts, for which the loan is issued without contacting the lender's branch, in line 2.2, the issued loan amounts are indicated as a single sum without breakdown into parts, line 2.3 is not filled.

In line 2.4, the amount of actually received funds during the reporting period towards the repayment of all borrower obligations on this loan is indicated, including principal debt, remuneration, fines and penalties, loan commissions.

For payment cards with a provided credit limit and overdrafts, the gross amount of receipts for the reporting period is indicated.

Lines 2.5 and 2.6 are intended for reflecting the amounts of non-overdue, overdue balances of principal debt on the loan and the account number on which the amounts are accounted for, amounts of written-off or forgiven balances of principal debt on the loan as of the reporting date.

Forgiven debt represents the accumulated amount of forgiveness by the lender of debt on the principal debt for the entire period of the contract.

For payment cards with a provided credit limit, the utilized part of the limit is indicated for this indicator; for reflecting the overspending of funds on the payment card, an additional field is provided.

For the indicator "Outstanding principal debt (in tenge, in the currency of the contract)", the reflection of a negative value is not permitted.

The indicators are mandatory for filling for all loans.

Lines 2.7 and 2.8 are intended for reflecting the amounts of unpaid, overdue balances of accrued remuneration on the loan, amounts of written-off or forgiven balances of accrued remuneration on the loan as of the reporting date and the account number on which the amounts are accounted for.

Forgiven debt represents the accumulated amount of forgiveness by the lender of debt on the accrued remuneration for the entire period of the contract.

The reflection of a negative value for the balance of accrued remuneration is not permitted.

The indicators are mandatory for filling for all loans.

Lines 2.9 and 2.10 are intended for reflecting the amount of the contingent liability as of the reporting date and the account number on which the amounts are accounted for.

In the presence of balances on two accounts, the second balance with the corresponding account number is indicated in the additional fields.

The reflection of a negative value for the balance of the contingent liability is not permitted.

The indicators are mandatory for filling for all contingent liabilities.

Line 2.11 is intended for reflecting the amount of the unpaid balance, amounts of written-off or forgiven balances of accrued penalty (fine, penalty) on the loan as of the reporting date.

Forgiven debt represents the accumulated amount of forgiveness by the lender of debt on the accrued penalty for the entire period of the contract.

For the indicator "Outstanding accrued penalty (fine, penalty)", the reflection of a negative value is not permitted.

The indicators are mandatory for filling for all loans.

Lines 2.12, 2.13, 2.14 and 2.15 are intended for reflecting the amounts of positive (negative) adjustment, discount (premium) on the loan (contingent liability) as of the reporting date and the account number on which the amounts are accounted for.

In the presence of amounts of discount (premium) on one loan (contingent liability) on two different account numbers, the second balance with the corresponding account number is indicated in the additional fields.

In line 2.16, the dates of transfer to overdue debt account for principal debt and remuneration are indicated separately in the fields "Date of transfer to overdue debt account: for principal debt" and "Date of transfer to overdue debt account: for remuneration".

As the date of transfer to overdue debt account, the date from which the contractually established deadline for repayment of the next unpaid payment on the principal debt and (or) remuneration is violated is indicated.

In the absence of a balance of overdue debt on the principal debt and (or) remuneration, listed on the balance sheet or written off from the balance sheet, the date of transfer to overdue debt account for the principal debt and (or) remuneration is not indicated.

The indicator is mandatory for filling for all loans for which, as of the reporting date, there is a balance of overdue debt on the principal debt and (or) remuneration, listed on the balance sheet or written off from the balance sheet.

In line 2.17, the date of full or partial repayment of overdue debt on the principal debt and (or) remuneration, carried out during the reporting period, is indicated.
In line 2.19, the date of full or partial forgiveness of debt on the principal debt and (or) remuneration, carried out during the reporting period, is indicated.
Line 3 is intended for identifying loans for which restructuring was carried out during the reporting period, with reflection of the date of their conduct.

Restructuring is defined in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 22, 2017 No. 269 "On Approval of the Rules for the Creation of Provisions (Reserves) in accordance with International Financial Reporting Standards and the Requirements of the Legislation of the Republic of Kazakhstan on Accounting and Financial Reporting" (registered in the Registry of State Registration of Normative Legal Acts under No. 16502). The action of this paragraph does not extend to Joint Stock Company "Development Bank of Kazakhstan".

If the loan was restructured by concluding a new loan agreement, information on restructuring is indicated in the new agreement.

If restructuring was carried out during the reporting period, in line 3.1 the value "1" is indicated; if not carried out, "0" is indicated or the indicator is not transmitted.

The indicator is mandatory for filling for all loans for which restructuring was carried out during the reporting period.

Line 4 is intended for reflecting the date as of which information on loan (contingent liability) servicing is accounted for.

Appendix 5

to the resolution

Appendix 6

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated December 28, 2018 No. 313

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 Provisions and Risk Assessment

Administrative data form index: CR_PRA1

Frequency: monthly

Reporting period: as of 1 "____" 20 year

Deadline for submission of the administrative data form: no later than the 10th (tenth) working day of the month following the reporting month

Table 1. Report on Provisions and Risk Assessment for Loans and Contingent Liabilities


No.	Name of Indicators	Value
1	2	3
1	Identification information on the loan agreement (contingent liability agreement):
1.1	contract number
1.2	contract date
2	Information on provisions and risk assessment:
2.1	Actually formed amount of reserves (provisions) (in tenge):
2.1.1	for requirements of international financial reporting standards
2.2	Account number for reserves (provisions) formed for requirements of international financial reporting standards
2.3	Provisioning rate (in percent)
2.4	Information on attribution to portfolio assets:
2.4.1	Name of portfolio of homogeneous assets
2.4.2	Name of portfolio of individual assets without signs of impairment
2.5	Present value of future cash flows, discounted using the initial effective interest rate of the financial asset
2.6	Signs of impairment
2.7	Signs of increase in credit risk
2.8	Stage of credit risk
2.9	Probability of default (in percent):
2.9.1	on the date of initial recognition of the loan (contingent liability) within twelve months
2.9.2	on the date of initial recognition of the loan (contingent liability) over the expected life
2.9.3	within twelve months
2.9.4	over the expected life of the loan
2.10	Loss given default (in percent)
2.11	Loan claims exposed to default risk (in tenge)
2.12	Internal rating of the borrower as of the reporting date
2.13	Category of loan (contingent liability), weighted by credit risk
2.14	Conversion coefficient for contingent liability (in percent)
2.15	Debt burden coefficient (in percent)
2.16	Date of calculation of the debt burden coefficient
2.17	Indicator of sustainable development project
3	Accounting date

Table 2. Report on Risk Assessment for Collateral


No.	Name of Indicators	Value
1	2	3
1	Identification information on the pledge agreement:
1.1	pledge agreement number
1.2	pledge agreement date
1.3	type of collateral
1.4	identification number of the pledge property object
2	Information on risk assessment:
2.1	Liquidity coefficient for the purpose of calculating provisions
2.2	Term of realization of pledge property (in months)
2.3	Value of collateral included in the calculation of reserves (provisions) (in tenge)
2.4	Information on assessment by an independent appraisal company:
2.4.1	Market value according to the assessment by an independent appraisal company (in tenge)
2.4.2	Date of assessment (revaluation) conducted by an independent appraisal company
2.4.3	Identification information on the independent appraisal company:
2.4.3.1	type of identifier
2.4.3.2	identification number
2.4.3.3	name (surname, first name and patronymic (if any)
2.5	Information on internal assessment:
2.5.1	Market value according to the internal assessment of the lender (in tenge)
2.5.2	Date of assessment (revaluation) conducted by the lender
3	Accounting date

Name ______

Address ______

Phone ______

Email address ______

Executor ______ ______

surname, first name and patronymic (if any) phone

Head or person entrusted with the function of signing the report ______ ______

surname, first name and patronymic (if any) signature

Date "____" ______ 20__ year

Note: The form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data, "Report on Provisions and Risk Assessment" according to the Appendix to Appendix 6 to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 28, 2018 No. 313 "On Approval of the List, Forms, Deadlines and Rules for Submission of Reporting on Loans and Contingent Liabilities by Second-Tier Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Bank for Economic Development of Kazakhstan" and Organizations Carrying Out Separate Types of Banking Operations", registered in the Registry of State Registration of Normative Legal Acts under No. 18220 (hereinafter - Resolution No. 313).

Appendix

to Appendix 6

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated December 28, 2018 No. 313

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

"Report on Provisions and Risk Assessment"

(index – CR_PRA1, frequency – monthly)

Chapter 1. General Provisions

This explanation defines the unified requirements for filling out the administrative data form "Report on Provisions and Risk Assessment" (hereinafter - the Form).
The Form is developed in accordance with subparagraph 65-2) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", paragraph 1 of Article 54 of the Law of the Republic of Kazakhstan "On Banks and Banking Activity in the Republic of Kazakhstan" and subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics".
The Form is signed by the head or the person entrusted with the function of signing the report.
Monetary indicators in the Form are indicated in the format of a number with two decimal places, in tenge (in equivalent in tenge), unless the name of the indicator provides for indicating the cost in another currency.

Coefficients and percentages are reflected in the format of a number with no more than four decimal places.

When filling out the Form, codes are indicated in accordance with the codes of reference books placed in the information system of the National Bank of the Republic of Kazakhstan intended for the collection of reporting on loans and contingent liabilities, through which the Form is submitted (hereinafter – reference books). Dates in the Form are indicated in the format: "DD.MM.YYYY", where "DD" - day, "MM" - month, "YYYY" - year.
Indicators of the Form are mandatory for filling out, except for cases indicated in the Explanation, in which the indicator is not submitted or is not mandatory for filling out.

Chapter 2. Explanation for Filling out the Form

The following reference books are used when filling out the Form:

Account numbers;

Portfolios;

Impairment indicators;

Credit risk increase indicators;

Credit risk stages;

Internal borrower ratings;

Loan (contingent liability) categories weighted by credit risk degree;

Sustainable development project indicators;

Types of collateral;

Appraisers;

Types of identifiers.

The Form transmits information about reserves (provisions) formed in accordance with the requirements of international financial reporting standards, broken down by loan (contingent liability) contracts classified by the creditor as individual, homogeneous, or individual assets without signs of impairment, about metrics and characteristics necessary for assessing risks on loans and contingent liabilities, for assessing risks on collateral.

Information on the indicators of Tables 1 and 2 is linked to the corresponding loan (contingent liability) contracts and pledge contracts and must be updated as of the accounting date.

The creditor ensures that the number and date of the loan (contingent liability) contract in Table 1 correspond to the number and date of the contract indicated in the Report on the Loan (Contingent Liability) Contract according to Appendix 3 to Resolution No. 313, and that the number and date of the pledge contract, type of collateral, and identification number of the collateral object in Table 2 correspond to the number and date of the pledge contract, type of collateral, and identification number of the collateral object indicated in the Report on Collateral according to Appendix 4 to Resolution No. 313.

In rows 2.2, 2.4, 2.6, 2.7, 2.8, 2.12, 2.13 and 2.17 of Table 1 and rows 1.3, 2.4.3 and 2.4.3.1 of Table 2, values are selected from reference books.
Rows 2.1 and 2.2 of Table 1 are intended to reflect the amount of reserves (provisions) for the loan (contingent liability) formed in accordance with the requirements of international financial reporting standards as of the reporting date and the account number on which the amount is accounted for.

For payment cards with a permanent credit limit established by the payment card issuance contract, separate fields are provided to reflect the amounts of reserves (provisions) for the utilized and unutilized parts of the credit limit.

In row 2.3 of Table 1, the provisioning rate value is positive and does not exceed 100 (one hundred) percent.
Row 2.4 of Table 1 is filled out for loan (contingent liability) contracts attributed to portfolio assets. Row 2.4.1 of Table 1 is filled out when attributing a contract to a portfolio of homogeneous assets, row 2.4.2 of Table 1 – when attributing a contract to individual assets without signs of impairment.

The portfolio reference book is maintained by creditors, and the corresponding information in the reference book is updated by creditors independently.

Row 2.5 of Table 1 is intended to reflect the present value of future cash flows, discounted using the initial effective interest rate of the financial asset taking into account all scenarios.

The indicator is mandatory for filling out for all loans classified as individual, for which signs of impairment have been identified.

In rows 2.6, 2.7, 2.8, 2.9, 2.10, 2.11 and 2.12 of Table 1 and rows 2.1, 2.2 and 2.3 of Table 2, indicator values are determined in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 22, 2017 No. 269 "On Approval of the Rules for Creating Provisions (Reserves) in accordance with International Financial Reporting Standards and Requirements of the Legislation of the Republic of Kazakhstan on Accounting and Financial Reporting" (registered in the Registry of State Registration of Normative Legal Acts under No. 16502). The action of this paragraph does not apply to the Joint Stock Company "Bank for Economic Development of Kazakhstan".

In rows 2.6 and 2.7 of Table 1, multiple values are allowed to be reflected.

In rows 2.9 and 2.10 of Table 1, values are positive and do not exceed 100 (one hundred) percent.

Reference books of impairment indicators, credit risk increase indicators, and internal borrower ratings are maintained by creditors, and the corresponding information in the reference books is updated by creditors independently.

In rows 2.13, 2.14 and 2.15 of Table 1, values are determined in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 13, 2017 No. 170 "On Establishing Regulatory Values and Calculation Methods for Prudential Norms and Other Mandatory Compliance Norms and Limits, Bank Capital Size and Rules for Calculation and Limits of Open Currency Position" (registered in the Registry of State Registration of Normative Legal Acts under No. 15886). The action of this paragraph does not apply to the Joint Stock Company "Bank for Economic Development of Kazakhstan".
Row 3 of Table 1 and row 3 of Table 2 are intended to reflect the dates as of which information on provisions and risk assessment is accounted for.
Row 2.17 of Table 1 is intended to ensure the identification of loans attributed to sustainable development projects.

If a loan simultaneously meets several sustainable development projects, all corresponding values are indicated for the indicator; in case of non-compliance with any project, the indicator is not transmitted.

Row 2.3 of Table 2 is intended to reflect the value of collateral included in the calculation of reserves (provisions), before applying discounts and other adjustments.

Rows 2.4.1 and 2.5.1 of Table 2 are intended to reflect the market value of collateral before applying discounts and other adjustments, based on the last valuation (revaluation) as of the accounting date.

The appraiser reference book is maintained by creditors, and the corresponding information in the reference book is updated by creditors independently.

In rows 2.6, 2.7, 2.9, 2.10, 2.11, 2.12, 2.13 and 2.14 of Table 1 and rows 2.1 and 2.2 of Table 2, indicator values are mandatory for filling out if the creditor has the corresponding information.

Appendix 6
to the Resolution

Appendix 7
to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated December 28, 2018 No. 313

Rules for Submission of Reporting on Loans and Contingent Liabilities by Second-Tier Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Bank for Economic Development of Kazakhstan" and Organizations Carrying Out Separate Types of Banking Operations

Chapter 1. General Provisions

Rules for Submission of Reporting on Loans and Contingent Liabilities by Second-Tier Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Bank for Economic Development of Kazakhstan" and Organizations Carrying Out Separate Types of Banking Operations (hereinafter – Rules) are developed in accordance with subparagraph 65-2) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", paragraph 1 of Article 54 of the Law of the Republic of Kazakhstan "On Banks and Banking Activity in the Republic of Kazakhstan", subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics" and define the procedure for submitting reporting on loans and contingent liabilities by second-tier banks (hereinafter – banks), branches of non-resident banks of the Republic of Kazakhstan, Joint Stock Company "Bank for Economic Development of Kazakhstan", organizations carrying out separate types of banking operations, to the National Bank of the Republic of Kazakhstan (hereinafter – National Bank).
For the purpose of filling out reporting forms on loans and contingent liabilities, the following concepts are used:

1) updating of information – the necessity of submitting changed information and information from the moment the reporting organization establishes the fact of such changes, relevant as of the accounting date;

2) organization carrying out separate types of banking operations – an organization carrying out separate types of banking operations, having a license from the authorized body for regulation, control and supervision of the financial market and financial organizations for carrying out banking lending operations;

3) accountable organization and/or reporting organization – an organization with respect to which the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 28, 2018 No. 313 "On Approval of the List, Forms, Deadlines and Rules for Submission of Reporting on Loans and Contingent Liabilities by Second-Tier Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Bank for Economic Development of Kazakhstan" and Organizations Carrying Out Separate Types of Banking Operations", registered in the Registry of State Registration of Normative Legal Acts under No. 18220, (hereinafter – Resolution No. 313) establishes the procedure for submitting reporting;

4) reporting date – the calendar day following the day of receipt or change of the corresponding information by the reporting organization;

5) reporting – reporting on loans and contingent liabilities;

6) System – the automated information system of the National Bank "Unified System for Collecting Indicators", intended for the collection of reporting on loans and contingent liabilities in the form of indicators in the established format;

7) credit registry – an electronic database formed for the purpose of monitoring risks associated with the lending activities of accountable organizations, for the purpose of forming monetary statistics and external sector statistics, containing information submitted by accountable organizations to the National Bank;

8) contingent liability – an obligation accepted by the reporting organization on behalf of a client in favor of third parties, the recognition of which is possible only upon the occurrence (non-occurrence) of one or more uncertain future events.

Chapter 2. Procedure for Submission of Reporting

Reporting is submitted to the National Bank in electronic form by uploading to the System information about all loan and contingent liability contracts, credit history subjects, collateral for them, their servicing, provisions and risk assessment for them.

When uploading information to the System, internal form control is carried out. In case of errors detected during the implementation of internal form control, the information is not accepted by the System.

The date of completion of reporting for the corresponding reporting period is the actual date of the last upload to the System of information for this reporting period that passed internal form control.

Signing the reporting by the head or the person entrusted with the function of signing the report is carried out no later than the third working day from the date of completion of the submission of monthly reporting.
The completeness and accuracy of data in the reporting is ensured by the head or the person entrusted with the function of signing the reporting.
Information on credit history subjects, loan (contingent liability) contracts, and collateral is formed and accumulated in the credit registry from information in the reporting submitted in the previous reporting period. When updating information, previously submitted information is preserved in the history of the credit registry.
Received or changed information is submitted as of the reporting date.

If it is necessary to correct the submitted information, the correction is made as of the reporting date for which the corrected information was submitted.

In the event of suspension (termination) of activities in the financial sector, a bank, a branch of a non-resident bank of the Republic of Kazakhstan, an organization carrying out separate types of banking operations continues to submit reporting until the termination of the right of claim of the corresponding bank, branch of a non-resident bank of the Republic of Kazakhstan, organization carrying out separate types of banking operations, to the borrower.

The action of this paragraph does not apply to the Joint Stock Company "Bank for Economic Development of Kazakhstan".

In the absence of information, a bank, a branch of a non-resident bank of the Republic of Kazakhstan, Joint Stock Company "Bank for Economic Development of Kazakhstan", organization carrying out separate types of banking operations, no later than the deadline for submitting reporting established by Resolution No. 313, submits to the National Bank a corresponding letter on paper or in electronic form, composed in free form and signed by the head of the accountable organization.

Lineage: Superseded

Timeline