Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 101 dated December 24, 2025 "On Approval of the Rules for Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, and Major Participants Managing Investment Portfolios"

REPUBLICAN STATE INSTITUTION
"NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN"	RESOLUTION OF THE BOARD

No. 101 dated "24" December 2025

Astana city

On Approval of the Rules for Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, and Major Participants Managing Investment Portfolios

(With amendments and additions:

1. Resolution of the NB RK No. 94 dated 31.07.2026)

In accordance with subparagraph 48) of paragraph two of part two of point 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan" and subparagraph 2) of point 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:

1. Approve the attached Rules for Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, and Major Participants Managing Investment Portfolios.

2. Recognize as invalid some resolutions of the Board of the National Bank of the Republic of Kazakhstan, as well as structural elements of resolutions of the Board of the National Bank of the Republic of Kazakhstan according to the list specified in the appendix to this resolution.

3. 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 state registration of this resolution, submission to the Legal Department of the National Bank of the Republic of Kazakhstan of information on the implementation of the measure provided for in subparagraph 2) of this point.

4. Control over the implementation of this resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan overseeing the relevant area.

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

Chairman
T. M. Suleimenov

"AGREED"

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

"AGREED"

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

Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated "24" December 2025 No. 101

Rules for Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, and Major Participants Managing Investment Portfolios

Chapter 1. General Provisions

1. The Rules for Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, and Major Participants Managing Investment Portfolios (hereinafter – the Rules) are developed in accordance with subparagraph 48) of paragraph two of part two of point 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan" and subparagraph 2) of point 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics", and determine the procedure for submitting reports by major participants of second-tier banks, banking holding companies, second-tier banks, major participants of insurance (reinsurance) organizations, insurance holdings, and major participants managing investment portfolios to the National Bank of the Republic of Kazakhstan (hereinafter – the National Bank), including forms intended for the collection of administrative data, frequency, and deadlines for submission.

2. Reports of a major participant of a second-tier bank, banking holding company, second-tier bank, major participant of an insurance (reinsurance) organization, insurance holding company, or major participant managing an investment portfolio are submitted to the National Bank in electronic form through the digital system "Web Portal of the National Bank of the Republic of Kazakhstan", which represents a single window for access to reporting services at the National Bank.

Reports signed by the head or person assigned the function of signing the report, and the executor, as well as by a natural person through an electronic digital signature, are stored in electronic form.

Completeness and accuracy of data in reports are ensured by the head of a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager that is a legal entity, a banking holding company, an insurance holding company, or a second-tier bank, or by the person assigned the function of signing the report.

Completeness and accuracy of data in reports of a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager that is a natural person are ensured by that natural person.

3. A major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a natural person, simultaneously being a major participant of another second-tier bank and/or another insurance (reinsurance) organization and/or another investment portfolio manager, submits information and data to the National Bank for the reporting period, taking into account information on another second-tier bank and/or another insurance (reinsurance) organization and/or another investment portfolio manager, in which he is a major participant.

4. Accounting policy is attached in arbitrary form to the financial statements of a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, banking holding company, insurance holding company, or second-tier bank in case of submitting financial statements to the National Bank for the first time, as well as when making changes to the accounting policy.

5. A legal entity that is simultaneously a banking holding company and/or an insurance holding company and/or a major participant managing an investment portfolio, and/or a major participant of another second-tier bank and/or another insurance (reinsurance) organization and/or investment portfolio manager, submits to the National Bank reports required by these Rules for the required period, compiled taking into account information on another second-tier bank and/or another insurance (reinsurance) organization and/or another investment portfolio manager, in which it is a major participant and/or a banking holding company and/or an insurance holding company and/or a major participant managing an investment portfolio.

6. Requirements for providing reports specified in appendices 3, 4, 5, 6, and 8 of the Rules do not apply to second-tier banks having the status of a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, or banking holding company, insurance holding company, as well as to an insurance (reinsurance) organization having the status of a major participant of an insurance (reinsurance) organization or an insurance holding company.

7. When submitting annual reports by major participants of second-tier banks, insurance (reinsurance) organizations, investment portfolio managers, banking holding companies, insurance holding companies, major participants managing investment portfolios, and second-tier banks, provided for by the form according to appendices 7 and 8 to the Rules, submission of these forms for the fourth quarter is not required.

8. If by the deadlines for submitting reports established by Chapters 2, 3, and 4 of the Rules, the reporting entity has lost the status of a major participant of a second-tier bank, banking holding company, major participant of insurance (reinsurance) organizations, insurance holding company, or major participant managing investment portfolios, the report for the last reporting period preceding the date of loss of status is submitted within the established deadlines.

9. In the absence of information on reporting forms specified in appendices 4, 5, and 6 to the Rules, major participants of second-tier banks, insurance (reinsurance) organizations, and investment portfolio managers submit these forms with empty fields.

10. In the absence of information on reporting forms specified in subparagraphs 1, 2, 3 of point 32 according to appendices 12, 13, and 14 to the Rules, information on them is not submitted, about which second-tier banks inform the National Bank in writing no later than the deadline for submitting information on these tables.

Chapter 2. Procedure for Submitting Reports by Major Participants of Second-Tier Banks, Banking Holding Companies

11. To the National Bank, a major participant of a second-tier bank who is a natural person submits:

1. a report on income and property of a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager according to the form specified in Appendix 1 to the Rules – annually, no later than 120 (one hundred twenty) calendar days after the end of the financial year;

2. a report on a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a natural person according to the form specified in Appendix 2 to the Rules – annually, no later than 120 (one hundred twenty) calendar days after the end of the financial year.

12. To the National Bank, a major participant of a second-tier bank who is a resident legal entity of the Republic of Kazakhstan, a banking holding company that is a resident of the Republic of Kazakhstan, excluding second-tier banks having the status of a major participant of a second-tier bank or a banking holding company, submit:

1. a report on officials of a major participant of a second-tier bank, insurance (reinsurance) organization that is a legal entity, banking holding company, or insurance holding company according to the form specified in Appendix 3 to the Rules – quarterly, no later than 30 (thirty) calendar days following the reporting quarter;

2. a report on organizations in which a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a legal entity, banking holding company, and insurance holding company is a participant (shareholder) according to Appendix 4 to the Rules – quarterly, no later than 30 (thirty) calendar days following the reporting quarter;

3. a report on major participants (shareholders) of a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a legal entity, banking holding company, or insurance holding company, as well as information on persons exercising control over a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a legal entity, banking holding company, or insurance holding company according to Appendix 5 to the Rules – quarterly, no later than the 10th (tenth) day of the month following the reporting quarter;

4. a report on transactions with related, including affiliated, persons concluded during the reporting period, as well as those in effect as of the reporting date, and a register of related, including affiliated, persons according to Appendix 6 to the Rules – quarterly, no later than 30 (thirty) calendar days following the reporting quarter.

13. To the National Bank, a banking holding company, a second-tier bank not having a banking holding company, included in the composition of a banking conglomerate, submit:

a report on the breakdown of working tables for compiling consolidated financial statements according to the form specified in Appendix 7 to the Rules:

quarterly, no later than 60 (sixty) calendar days following the reporting quarter; annually, no later than May 31 (thirty-first) (inclusive) of the year following the reporting year;

14. To the National Bank, a major participant of a second-tier bank who is a resident legal entity of the Republic of Kazakhstan, a banking holding company that is a resident of the Republic of Kazakhstan, a second-tier bank not having a banking holding company included in the composition of a banking conglomerate, an insurance holding company that is a resident of the Republic of Kazakhstan, a major participant managing an investment portfolio who is a resident legal entity of the Republic of Kazakhstan, excluding second-tier banks, submit:
    consolidated and unconsolidated financial statements, explanatory notes to them, according to the form specified in Appendix 8 to the Rules:

in part of consolidated financial statements:
quarterly, no later than 60 (sixty) calendar days following the reporting quarter; annually, no later than May 31 (thirty-first) (inclusive) of the year following the reporting year;

in part of unconsolidated financial statements:
quarterly, no later than 30 (thirty) calendar days following the reporting quarter; annually, no later than May 31 (thirty-first) (inclusive) of the year following the reporting year.

15. To the National Bank, a major participant of a second-tier bank who is a legal or natural person, a banking holding company, submit:

a report on the change in the quantity and/or percentage ratio of shares of a second-tier bank, insurance (reinsurance) organization belonging to a major participant of a second-tier bank, insurance (reinsurance) organization that is a legal or natural person, banking holding company, or insurance holding company, as well as sources of funds used for the acquisition of shares, according to the form specified in Appendix 9 to the Rules – within 30 (thirty) calendar days from the day of adoption of the decision on changing the quantity and/or percentage ratio of shares belonging to him.

16. To the National Bank, a major participant of a second-tier bank who is a legal entity, a non-resident banking holding company of the Republic of Kazakhstan submit: consolidated, if available, unconsolidated annual financial statements and explanatory notes to them, certified by an audit organization, in Kazakh or Russian languages – annually, no later than 150 (one hundred fifty) calendar days after the end of the financial year.

The explanatory note is prepared in accordance with the requirements of the corresponding supervisory authority of the country of location of the major participant of a second-tier bank who is a legal entity, non-resident banking holding company of the Republic of Kazakhstan.

17. To the National Bank, a non-resident banking holding company of the Republic of Kazakhstan submits a report on major participants (shareholders) of a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a legal entity, banking holding company, or insurance holding company, as well as information on persons exercising control over a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a legal entity, banking holding company, or insurance holding company, according to the form specified in Appendix 5 to the Rules – quarterly, no later than the 10th (tenth) day of the month following the reporting quarter.

Chapter 3. Procedure for Submitting Reports by Major Participants of Insurance (Reinsurance) Organizations, Insurance Holding Companies

18. To the National Bank, a major participant of an insurance (reinsurance) organization who is a natural person submits:

1. a report on income and property of a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager according to the form specified in Appendix 1 to the Rules – annually, no later than 120 (one hundred twenty) calendar days after the end of the financial year;

2. a report on a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a natural person according to the form specified in Appendix 2 to the Rules – annually, no later than 120 (one hundred twenty) calendar days after the end of the financial year.

19. To the National Bank, an insurance holding company that is a resident of the Republic of Kazakhstan, excluding second-tier banks having the status of an insurance holding company, as well as an insurance (reinsurance) organization having the status of an insurance holding company, submits:

1. a report on officials of a major participant of a second-tier bank, insurance (reinsurance) organization that is a legal entity, banking holding company, or insurance holding company according to the form specified in Appendix 3 to the Rules – quarterly, no later than 30 (thirty) calendar days following the reporting quarter;

2. a report on organizations in which a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a legal entity, banking holding company, and insurance holding company is a participant (shareholder) according to the form specified in Appendix 4 to the Rules – quarterly, no later than 30 (thirty) calendar days following the reporting quarter;

3. a report on major participants (shareholders) of a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a legal entity, banking holding company, or insurance holding company, as well as information on persons exercising control over a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a legal entity, banking holding company, or insurance holding company according to the form specified in Appendix 5 to the Rules – quarterly, no later than 30 (thirty) calendar days following the reporting quarter;

4. a report on transactions with related, including affiliated, persons concluded during the reporting period, as well as those in effect as of the reporting date, and a register of related, including affiliated, persons according to the form specified in Appendix 6 to the Rules – quarterly, no later than 30 (thirty) calendar days following the reporting quarter.

20. To the National Bank, a major participant of an insurance (reinsurance) organization who is a resident legal entity of the Republic of Kazakhstan, excluding second-tier banks having the status of a major participant of an insurance (reinsurance) organization, as well as an insurance (reinsurance) organization having the status of a major participant of an insurance (reinsurance) organization, submits:

1. a report on officials of a major participant of a second-tier bank, insurance (reinsurance) organization that is a legal entity, banking holding company, or insurance holding company according to the form specified in Appendix 3 to the Rules – annually, no later than 30 (thirty) calendar days after the end of the financial year;

2. a report on organizations in which a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a legal entity, banking holding company, and insurance holding company is a participant (shareholder) according to the form specified in Appendix 4 to the Rules – annually, no later than 30 (thirty) calendar days after the end of the financial year;

3. a report on major participants (shareholders) of a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a legal entity, banking holding company, or insurance holding company, as well as information on persons exercising control over a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a legal entity, banking holding company, or insurance holding company according to the form specified in Appendix 5 to the Rules – annually, no later than 30 (thirty) calendar days after the end of the financial year;

4. a report on transactions with related, including affiliated, persons concluded during the reporting period, as well as those in effect as of the reporting date, and a register of related, including affiliated, persons according to the form specified in Appendix 6 to the Rules – annually, no later than 30 (thirty) calendar days after the end of the financial year.

5. consolidated and unconsolidated financial statements and explanatory notes to them according to the form specified in Appendix 8 to the Rules – annually, no later than 30 (thirty) calendar days after the end of the financial year.

21. To the National Bank, a major participant of an insurance (reinsurance) organization who is a resident legal entity of the Republic of Kazakhstan, in the absence of an insurance holding company at the insurance (reinsurance) organization, excluding second-tier banks having the status of a major participant of an insurance (reinsurance) organization, as well as an insurance (reinsurance) organization having the status of a major participant of an insurance (reinsurance) organization or an insurance holding company, submits:

1. a report on officials of a major participant of a second-tier bank, insurance (reinsurance) organization that is a legal entity, banking holding company, or insurance holding company according to the form specified in Appendix 3 to the Rules – annually, no later than 30 (thirty) calendar days after the end of the financial year;

2. a report on organizations in which a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a legal entity, banking holding company, and insurance holding company is a participant (shareholder) according to the form specified in Appendix 4 to the Rules – annually, no later than 30 (thirty) calendar days after the end of the financial year;

3. a report on major participants (shareholders) of a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a legal entity, banking holding company, or insurance holding company, as well as information on persons exercising control over a major participant of a second-tier bank, insurance (reinsurance) organization, or investment portfolio manager who is a legal entity, banking holding company, or insurance holding company according to the form specified in Appendix 5 to the Rules – annually, no later than 30 (thirty) calendar days after the end of the financial year;

4. a report on transactions with related, including affiliated, persons concluded during the reporting period, as well as those in effect as of the reporting date, and a register of related, including affiliated, persons according to the form specified in Appendix 6 to the Rules – annually, no later than 30 (thirty) calendar days after the end of the financial year.

22. The National Bank receives from an insurance holding company that is part of an insurance group a report on the breakdown of working tables for the preparation of consolidated financial statements in the form according to Appendix 7 to the Rules:

in part of consolidated financial statements:

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

annually, no later than May 31 (inclusive) of the year following the reporting year;

in part of unconsolidated financial statements:

quarterly, no later than 30 (thirty) calendar days following the reporting quarter;

annually, no later than May 31 (inclusive) of the year following the reporting year.

23. The National Bank receives from an insurance holding company that is a resident of the Republic of Kazakhstan, excluding level 2 banks, consolidated and unconsolidated financial statements and explanatory notes thereto in the form according to Appendix 8 to the Rules:

in part of consolidated financial statements:

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

annually, no later than May 31 (inclusive) of the year following the reporting year;

in part of unconsolidated financial statements:

quarterly, no later than 30 (thirty) calendar days following the reporting quarter;

annually, no later than May 31 (inclusive) of the year following the reporting year.

24. The National Bank receives from a participant of an insurance (reinsurance) organization that is a legal entity resident, in the absence of an insurance holding company in the insurance (reinsurance) organization, consolidated and unconsolidated financial statements and explanatory notes thereto in the form according to Appendix 8 to the Rules:

quarterly, no later than 30 (thirty) calendar days following the reporting quarter;

annually, no later than 120 (one hundred twenty) calendar days after the end of the financial year.

25. The National Bank receives from a major participant of an insurance (reinsurance) organization that is a legal or natural person, an insurance holding company, a report on the change in the quantity and/or percentage ratio of shares of a level 2 bank, insurance (reinsurance) organization, belonging to a major participant of a level 2 bank, insurance (reinsurance) organization that is a legal or natural person, a banking holding company, an insurance holding company, as well as sources of funds used for the acquisition of shares, in the form according to Appendix 9 to the Rules – within 30 (thirty) calendar days from the date of adoption of the decision on the change in the quantity and/or percentage ratio of shares belonging to him.

26. The National Bank receives from an insurance holding company that is part of an insurance group:

1. a report on all obligations of participants of the insurance group to third parties (groups of persons), constituting ten percent or more of the equity capital of the insurance group, acting as of the reporting date, in the form according to Appendix 10 to the Rules – quarterly no later than 60 (sixty) calendar days following the reporting quarter;

2. a report on intra-group transactions of the insurance group concluded during the reporting period, as well as those acting as of the reporting date, according to Appendix 11 to the Rules – quarterly no later than 60 (sixty) calendar days following the reporting quarter.

27. The National Bank receives from a major participant of an insurance (reinsurance) organization that is a legal entity, non-resident insurance holding companies of the Republic of Kazakhstan: consolidated, and if available, unconsolidated annual financial statements and explanatory notes thereto, certified by an audit organization, in Kazakh or Russian – annually, no later than 150 (one hundred fifty) calendar days after the end of the financial year.

The explanatory note is prepared in accordance with the requirements of the relevant supervisory authority of the country of location of the major participant of a level 2 bank that is a legal entity, non-resident banking holding companies of the Republic of Kazakhstan.

Chapter 4. Procedure for Reporting by Major Participants of Investment Portfolio Managers

28. The National Bank receives from a major participant of an investment portfolio manager that is a natural person:

1. a report on the income and property of a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager in the form according to Appendix 1 to the Rules – annually, no later than 120 (one hundred twenty) calendar days after the end of the financial year;

2. a report on a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager that is a natural person in the form according to Appendix 2 to the Rules – annually, no later than 120 (one hundred twenty) calendar days after the end of the financial year.

29. The National Bank receives from a major participant of an investment portfolio manager that is a legal entity resident of the Republic of Kazakhstan, excluding level 2 banks having the status of a major participant of an investment portfolio manager:

1. a report on organizations in which a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager that is a legal entity, a banking holding company, and an insurance holding company is a participant (shareholder), in the form according to Appendix 4 to the Rules:

quarterly, no later than 30 (thirty) calendar days following the reporting quarter;

annually, no later than 30 (thirty) calendar days after the end of the financial year;

2. a report on major participants (shareholders) of a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager that is a legal entity, a banking holding company, an insurance holding company, as well as information on persons exercising control over a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager that is a legal entity, a banking holding company, an insurance holding company, in the form according to Appendix 5 to the Rules:

quarterly, no later than 30 (thirty) calendar days following the reporting quarter;

annually, no later than 30 (thirty) calendar days after the end of the financial year;

3. a report on transactions with related, including affiliated persons, concluded during the reporting period, as well as those acting as of the reporting date, and a register of related, including affiliated persons, in the form according to Appendix 6 to the Rules:

quarterly, no later than 30 (thirty) calendar days following the reporting quarter;

annually, no later than 30 (thirty) calendar days after the end of the financial year.

30. The National Bank receives from a major participant of an investment portfolio manager that is a legal entity resident of the Republic of Kazakhstan, excluding level 2 banks, consolidated and unconsolidated financial statements and explanatory notes thereto in the form according to Appendix 8 to the Rules:

in part of consolidated financial statements:

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

annually, no later than May 31 (inclusive) of the year following the reporting year;

in part of unconsolidated financial statements:

quarterly, no later than 30 (thirty) calendar days following the reporting quarter;

annually, no later than May 31 (inclusive) of the year following the reporting year.

31. The National Bank receives from a major participant of an investment portfolio manager that is a legal entity non-resident of the Republic of Kazakhstan consolidated, and if available, unconsolidated annual financial statements and explanatory notes thereto, certified by an audit organization, in Kazakh or Russian – annually, no later than 150 (one hundred fifty) calendar days after the end of the financial year.

The explanatory note is prepared in accordance with the requirements of the relevant supervisory authority of the country of location of the major participant of a level 2 bank that is a legal entity, non-resident banking holding companies of the Republic of Kazakhstan.

Chapter 5. Procedure for Reporting by Level 2 Banks Having a Subsidiary Organization Acquiring Doubtful and Bad Assets of the Parent Bank

32. The National Bank receives from level 2 banks having a subsidiary organization acquiring doubtful and bad assets of the parent bank:

1. a report on claims transferred to the subsidiary organization acquiring doubtful and bad assets of the parent bank in the form according to Appendix 12 to the Rules – quarterly, no later than 30 (thirty) calendar days following the reporting quarter;

2. a report on property transferred to the subsidiary organization acquiring doubtful and bad assets of the parent bank as a doubtful and bad asset, and independently acquired property in the form according to Appendix 13 to the Rules – quarterly, no later than 30 (thirty) calendar days following the reporting quarter;

3. a report on property that became the property of the subsidiary organization acquiring doubtful and bad assets of the parent bank as a result of enforcement of a lien on pledged property in the form according to Appendix 14 to the Rules – quarterly, no later than 30 (thirty) calendar days following the reporting quarter.

Appendix 1
to the Rules for Reporting by Major Participants of Level 2 Banks, Banking Holding Companies, Level 2 Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holding Companies, Major Participants of Investment Portfolio Managers

Form for the Collection of

Administrative Data

Submitted to: National Bank of the Republic of Kazakhstan

The form for the collection of administrative data on a gratuitous basis is posted on the internet resource: www.nationalbank.kz

Name of the administrative form: Report on the income and property of a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager that is a natural person

Index of the form for the collection of administrative data on a gratuitous basis: Kufl_f2

Frequency: annual

Reporting period: as of "_" "" 20 year from "" "" 20 year to "" "______" 20 year

Circle of persons submitting the form for the collection of administrative data on a gratuitous basis: major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager that is a natural person

Deadlines for submitting the form for the collection of administrative data on a gratuitous basis: annually, no later than 120 (one hundred twenty) calendar days after the end of the financial year

BIN: ____________

Collection method: in electronic form

Table 1. Received income and other monetary receipts

(in thousands of tenge)

No.	Name of the type of income and other monetary receipts	Amount
1	2	3
1.	Income and other monetary receipts, total, including:
1.1	wages and other remuneration for labor activities
1.2	dividends and income from shares in the charter capitals (shares) of organizations owned by a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager (with breakdown)
1.2.1
1.2.n
1.3	remuneration paid on deposits
1.4	remuneration paid on securities, units held in the management of a mutual investment fund
1.5	income from leasing of property
1.6	other income from entrepreneurial activities (with breakdown)
1.6.1
1.6.n
1.7	sale of property
1.8	receipt of loans
1.9	receipt of financial, material, and sponsor assistance
1.10	receipt of property as a gift
1.11	other (with breakdown)
1.11.1
1.11.n

Table 2. Information on Property

No.	Name of the type of property	Value of property (in thousands of tenge) at the end of the reporting period	Degree of Liquidity
1	2	3	4
1.	Property, total, including:
1.1	money total, including: 1) in cash: in national currency; in foreign currency; 2) in bank accounts in level 2 banks: in national currency; in foreign currency; 3) in bank accounts in foreign banks in foreign currency; 4) in other form (with breakdown)
1.1.4.1
1.1.4.n
1.2	refined precious metals and products made from them
1.3	real estate (with breakdown)
1.3.1
1.3.n
1.4	shares in charter capitals (shares) of organizations owned by a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager
1.4.1	including those under trust management
1.5	securities, units held in the management of a mutual investment fund
1.6	other property, including:
1.6.1	objectified results of creative intellectual activity
1.6.2	trade names, trademarks, and other means of individualizing products
1.6.3	other property rights
1.6.4	other
1.7	property, the right to own, use, and dispose of which is restricted (with breakdown and indication of the basis for restriction)
1.7.1
1.7.n
2	Maximum value of property provided by a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager as recapitalization of a financial organization, in case of deterioration of the financial position of the financial organization		X
2.1
2.n
3	Reference: short-term liabilities		X
3.1			X
3.n			X

Table 3. Information on Shares in Charter Capitals (Shares) of Organizations Owned by a Major Participant of a Level 2 Bank, Insurance (Reinsurance) Organization, Investment Portfolio Manager that is a Natural Person, as well as Sources of Funds for Their Acquisition

No.	Business Identification Number or other identification number (for non-residents of the Republic of Kazakhstan)	Name of the organization, shares in charter capital or shares of which belong to a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager	Amount of participation in charter capital (current market value of shares) belonging to a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager (in thousands of tenge)	Number of Shares
Ordinary	Preferred
1	2	3	4	5	6

continuation of the table:

Ratio of the number of shares belonging to a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager to the total number of issued (excluding preferred and repurchased) shares of the organization or share in its charter capital (in percent)	Sources of funds for the acquisition of shares in charter capital or shares of organizations belonging to a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager in the reporting period	Received Dividends
For previous reporting periods		For the period preceding the reporting period
Amount (in thousands of tenge)	Period (year)	Amount (in thousands of tenge)	Period (year)
7	8	9	10	11	12

Note: _________________________________________

(type of property value)

---

(surname, first name, and patronymic (if any) of the major participant) signature

Date "____" ______________ 20 year

Note: The form is filled out in accordance with the explanation for filling out the form for the collection of administrative data on a gratuitous basis, "Report on the income and property of a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager that is a natural person."

Appendix to the form for the collection of administrative data on a gratuitous basis, "Report on the income and property of a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager that is a natural person"

Explanation for Filling out the Form for the Collection of Administrative Data on a Gratuitous Basis

"Report on the Income and Property of a Major Participant of a Level 2 Bank, Insurance (Reinsurance) Organization, Investment Portfolio Manager that is a Natural Person"

(index – Kufl_f2, frequency – annual)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form for the collection of administrative data on a gratuitous basis, "Report on the income and property of a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager that is a natural person" (hereinafter – the Form).

2. The Form is prepared annually by a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager that is a natural person.

3. The Form is signed by a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager.

Chapter 2. Explanation for Filling out the Form

4. The reporting year is indicated as the reporting period. In the event that the reporting person initially acquired the status of a major participant during the reporting year, the reporting period is indicated from the moment of acquiring the status of a major participant to the end of the reporting year.

5. In column 3 of Table 1, the actually received income and other monetary receipts in the reporting period are indicated (taking into account withheld taxes and other deductions at the source of payment).

6. The data in column 3 of row 1.2 of Table 1 correspond to the sum of data in columns 9 and 11 of Table 3.

7. In column 3 of Table 2, the market value of property confirmed by an independent appraiser is indicated; in its absence, the cost of similar property from various digital resources, estimated by a major participant of a financial organization, is indicated. In the absence of similar property, the initial or book value of the property is indicated.

In this case, the reporting person must indicate the type of property value in the note to the report.

8. In column 4 of Table 2, the degree of liquidity of each property is indicated by the assessment of a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager (from 1 to 3 points), depending on the term of its possible realization: 1 – low (realization term – more than a year), 2 – medium (realization term – from 30 (thirty) days to 1 year), 3 – high (realization term – up to 30 (thirty) days).

9. In row 1.1 of Table 2, the balance of money as of the reporting date is indicated.

10. In row 1.2 of Table 2, refined precious metals and products made from them are indicated, the value of which exceeds the amount equivalent to nine hundred times the size of the monthly calculation indicator established by the law on the republican budget for the corresponding financial year.

11. The data in row 1.4 of Table 2 correspond to the sum of data in column 4 of Table 3.

12. In row 1.6.3 of Table 2, other property rights are indicated that are not specified in rows 1.1, 1.2, 1.3, 1.4, 1.5, and 1.6 of Table 2, including mining rights.

13. In row 1.6.4 of Table 2, other property is indicated that is not specified in rows 1.1, 1.2, 1.3, 1.4, 1.5, and 1.6 of Table 2, including works of art, luxury items, and the like, the value of which exceeds the amount equivalent to nine hundred times the size of the monthly calculation indicator established by the law on the republican budget for the corresponding financial year.

14. In the event that a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager that is a natural person is simultaneously a participant in several financial organizations, data for each financial organization separately are indicated in rows 2.1 and 2.n of Table 2.

15. In row 3 of Table 2, all existing liabilities subject to payment during the period (with a remaining maturity period) of up to 1 year are indicated.

16. Cells marked with the symbol "X" are not filled out.

17. Information in Table 3 is indicated as of the end of the reporting period.

Appendix 2
to the Rules for Reporting by Major Participants of Level 2 Banks, Banking Holding Companies, Level 2 Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holding Companies, Major Participants of Investment Portfolio Managers

Form for the Collection of

Administrative Data

Submitted to: National Bank of the Republic of Kazakhstan

The form for the collection of administrative data on a gratuitous basis is posted on the internet resource: www.nationalbank.kz

Name of the administrative form: Report on a major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager that is a natural person

Index of the form for the collection of administrative data on a gratuitous basis: Kufl_f3

Frequency: annual

Reporting period: as of "" "_____" 20 year from "" "" 20 year to "" "____" 20 year

Circle of persons submitting the form for the collection of administrative data on a gratuitous basis: major participant of a level 2 bank, insurance (reinsurance) organization, investment portfolio manager that is a natural person

Deadlines for submitting the form for the collection of administrative data on a gratuitous basis: annually, no later than 120 (one hundred twenty) calendar days after the end of the financial year

BIN: ____________

Collection method: in electronic form

Table 1. Information on the Reporting Person

1.	Place of residence (address, telephone, electronic address)
2.	Name of second-tier banks, insurance (reinsurance) organizations, investment portfolio managers in which the reporting person has the status of a major participant
3.	Identity document (passport) (series, number, issued by and when)
4.	Individual identification number or other identification number (for non-residents of the Republic of Kazakhstan)
5.	Information on whether a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, being a natural person, influences decisions made by the second-tier bank, insurance (reinsurance) organization, investment portfolio manager:	jointly with other persons by virtue of an agreement between them	in other ways
1	2	3
5.1
5.n.

Table 2. Information on the positions held by a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, being a natural person, in organizations, with indication of the share of participation in the charter capitals (shares) belonging to him

No.	Business identification number or other identification number (for non-residents of the Republic of Kazakhstan)	Name of the organization	Position held	Book value of shares (amount of participation) (in thousands of tenge)
1	2	3	4	5
1

continuation of the table:

Ratio of the number of shares belonging to a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, being a natural person, to the total number of issued (excluding preferred and repurchased) shares of the organization and (or) share of participation in its charter capital (in percent)
individually			jointly
directly	indirectly		directly		indirectly
percent	percent	name of the organization, surname, first name and patronymic (if any) of the natural person through which (whom) indirect ownership of shares is exercised	percent	name of the organization, surname, first name and patronymic (if any) of the natural person jointly with whom (-whom) ownership of shares is exercised	percent	name of the organization, surname, first name and patronymic (if any) of the natural person through which (whom) indirect ownership of shares is exercised
6	7	8	9	10	11	12

Table 3. Information on close relatives, spouse (spouse) and (or) close relatives of the spouse (spouse) of a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, being a natural person, as well as organizations controlled by these persons

No.	Individual identification number or other identification number (for non-residents of the Republic of Kazakhstan)	Surname, first name and patronymic (if any) of a close relative, spouse (spouse) of a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, or close relative of the spouse (spouse)	Degree of kinship	Organizations controlled by a close relative, spouse (spouse) or close relative of the spouse (spouse)
Name of the organization	Ratio of the number of shares owned to the total number of issued (excluding preferred and repurchased) shares of the organization or share of participation in its charter capital (in percent)
1	2	3	4	5	6

continuation of the table:

Position held by a close relative, spouse (spouse) of a major participant or close relative of the spouse (spouse) in a second-tier bank, insurance (reinsurance) organization, investment portfolio manager	Book value of shares (amount of participation of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager) (in thousands of tenge)	Ratio of the number of shares belonging to a close relative, spouse (spouse) or close relative of the spouse (spouse) to the total number of issued (excluding preferred and repurchased) shares of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager (in percent)
individually
directly	indirectly
percent	percent	name of the organization, surname, first name and patronymic (if any) of the natural person through which (whom) indirect ownership of shares is exercised
7	8	9	10	11

continuation of the table:

Ratio of the number of shares belonging to a close relative, spouse (spouse) or close relative of the spouse (spouse) to the total number of issued (excluding preferred and repurchased) shares of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager (in percent)
jointly
directly		indirectly
percent	name of the organization, surname, first name and patronymic (if any) of the natural person jointly with whom (-whom) indirect ownership of shares is exercised	percent	name of the organization, surname, first name and patronymic (if any) of the natural person through which (whom) indirect ownership of shares is exercised
12	13	14	15

---

(surname, first name and patronymic (if any) of the major participant) 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 on a gratuitous basis, "Report on a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, being a natural person".

Appendix to the form intended for the collection of administrative data on a gratuitous basis, "Report on a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, being a natural person"

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

"Report on a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, being a natural person"

(index - Kufl_f3, periodicity - annual)

Chapter 1. General Provisions

1. These instructions define the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, being a natural person" (hereinafter referred to as the Form).

2. The Form is compiled annually by a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, being a natural person.

3. The Form is signed by a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager.

Chapter 2. Instructions for Filling out the Form

4. The reporting period is indicated as the reporting year. In the event that the reporting person initially acquired the status of a major participant during the reporting year, the reporting period is indicated as the period from the moment of acquiring the status of a major participant to the end of the reporting year.

5. Information in row 5 of Table 1 is not filled in if the major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager independently influences the adoption of decisions by the second-tier bank, insurance (reinsurance) organization, investment portfolio manager.

6. If the major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager does not independently influence the adoption of decisions by the second-tier bank, insurance (reinsurance) organization, investment portfolio manager:

1. in column 1 of row 5 of Table 1, the names of second-tier banks, insurance (reinsurance) organizations, investment portfolio managers in which the reporting person is a major participant are indicated;

2. in the event that the major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager influences the adoption of decisions by the second-tier bank, insurance (reinsurance) organization, investment portfolio manager jointly with other persons by virtue of an agreement between them, then in column 2 of row 5 of Table 1, these persons are indicated;

3. in the event that the major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager influences the adoption of decisions by the second-tier bank, insurance (reinsurance) organization, investment portfolio manager in other ways, including delegation of powers, determining the possibility of such influence, then in column 3 of row 5 of Table 1, the corresponding information is indicated.

7. Information is indicated in Table 3 in cases where a close relative, spouse (spouse) and (or) close relative of the spouse (spouse) of a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager holds a position in a financial organization and (or) has a share of participation in its charter capital (shares).

8. Information in Tables 2 and 3 is indicated as of the end of the reporting period.

Appendix 3

to the Rules for Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, Major Participants of Investment Portfolio Managers

Form,

intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Name of the administrative form: report on officials of a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal entity, banking holding company, insurance holding company

Index of the form intended for the collection of administrative data on a gratuitous basis: Ku_bcx_iul_f4

Periodicity: quarterly, annual

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

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: major participant of a second-tier bank, insurance (reinsurance) organization, being a legal entity-resident of the Republic of Kazakhstan, banking holding company, insurance holding company, being residents of the Republic of Kazakhstan

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

quarterly, no later than 30 (thirty) calendar days following the reporting quarter

annually, no later than 30 (thirty) calendar days after the end of the financial year, except for a major participant of a second-tier bank, being a legal entity-resident of the Republic of Kazakhstan, a major participant of an insurance (reinsurance) organization, being a legal entity-resident of the Republic of Kazakhstan, in the absence at the insurance (reinsurance) organization of an insurance holding company, banking holding company, insurance holding company, being residents of the Republic of Kazakhstan

BIN: ____________

Collection method: in electronic form

Table 1. Information on officials of a major participant of a second-tier bank, insurance (reinsurance) organization, banking holding company, insurance holding company

No.	Individual identification number or other identification number (for non-residents of the Republic of Kazakhstan)	Surname, first name and patronymic (if any) of the official	Resident, non-resident	Business - identification number
1	2	3	4	5

continuation of the table:

Name of the organization	Position held in the organization	Date of appointment to the position
6	7	8

continuation of the table:

Ratio of the number of shares belonging to the official to the total number of issued (excluding preferred and repurchased) shares or share of participation in the charter capital of the organization (in percent)
individually			jointly
directly	indirectly		directly		indirectly
percent	percent	name of the legal entity, surname, first name and patronymic (if any) of the natural person through which ownership of shares is exercised	percent	name of the legal entity, surname, first name and patronymic (if any) of the natural person jointly with whom ownership of shares is exercised	percent	name of the legal entity, surname, first name and patronymic (if any) of the natural person through which indirect ownership of shares is exercised
9	10	11	12	13	14	15

Table 2. Information on the receipt by a major participant of a second-tier bank, insurance (reinsurance) organization, banking holding company, insurance holding company of loans for the acquisition of shares of participation in charter capitals (shares) of organizations

No.	Organization, natural person who provided the loan		Organization, shares (shares of participation in charter capital) of which were acquired at the expense of the loan
	Business - identification number, individual identification number or other identification number (for non-residents of the Republic of Kazakhstan)	Name of the organization, surname, first name and patronymic (if any) of the natural person	Business - identification number or other identification number (for non-residents of the Republic of Kazakhstan)	Name of the organization
1	2	3	4	5

continuation of the table:

Loan amount (in thousands of tenge)	Book value of shares (amount of participation) (in thousands of tenge)	Number of shares	Ratio of the number of shares acquired by a major participant of a second-tier bank, insurance (reinsurance) organization, banking holding company, insurance holding company to the total number of issued (excluding preferred and repurchased) shares of the organization or share of participation in its charter capital (in percent)
6	7	8	9

Name _______________________________________________________

Address_______________________________________________________________

Telephone ________________________________________

Electronic mail address _________________________

Executor ____________________________________ ________________

surname, first name and patronymic (if any) signature, telephone

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 instructions for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on officials of a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal entity, banking holding company, insurance holding company".

Appendix to the form intended for the collection of administrative data on a gratuitous basis, "Report on officials of a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal entity, banking holding company, insurance holding company"

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

"Report on officials of a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal entity, banking holding company, insurance holding company"

(index – Ku_bcx_iul_f4, periodicity – quarterly, annual)

Chapter 1. General Provisions

1. These instructions define the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on officials of a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal entity, banking holding company, insurance holding company" (hereinafter referred to as the Form).

2. The Form is compiled:

quarterly – by a major participant of a second-tier bank, being a legal entity-resident of the Republic of Kazakhstan, banking holding company, insurance holding company, being residents of the Republic of Kazakhstan, major participant of an insurance (reinsurance) organization, being a legal entity-resident of the Republic of Kazakhstan, in the absence at the insurance (reinsurance) organization of an insurance holding company;

annually – by a major participant of an insurance (reinsurance) organization, being a legal entity-resident of the Republic of Kazakhstan.

3. The Form is signed by the head or person entrusted with the function of signing the report, and the executor.

Chapter 2. Instructions for Filling out the Form

4. In the event that an official of a major participant of a second-tier bank, insurance (reinsurance) organization, banking holding company, insurance holding company does not hold a position or owns less than 5 (five) percent of voting shares or shares of participation in the charter capital of a legal entity (except for ownership of shares (shares of participation) by officials in participants of the banking conglomerate of the reporting organization, which is subject to disclosure regardless of the size of ownership of shares (shares of participation)), columns 5, 6, 7 and 8 or columns 9, 10, 11, 12, 13, 14 and 15 of Table 1 are not filled in.

5. In Table 1, for banking holding companies, insurance holding companies and financial organizations, executive employees are also indicated.

6. Column 8 of Table 2 is filled in if the major participant of a second-tier bank, insurance (reinsurance) organization, banking holding company, insurance holding company is created in the organizational and legal form of a joint-stock company.

Appendix 4

to the Rules for Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, Major Participants of Investment Portfolio Managers

Form,

intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Name of the administrative form: report on organizations in which a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, being a legal entity, banking holding company, insurance holding company is a participant (shareholder)

Index of the form intended for the collection of administrative data on a gratuitous basis: Ku_bcx_iul_f5

Periodicity: quarterly, annual

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

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, being a legal entity-resident of the Republic of Kazakhstan, banking holding company and insurance holding company, being residents of the Republic of Kazakhstan

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

quarterly, no later than 30 (thirty) calendar days following the reporting quarter, by a major participant of a second-tier bank, insurance (reinsurance) organization, in the absence at the insurance (reinsurance) organization of an insurance holding company, major participant of an investment portfolio manager, being legal entities-residents of the Republic of Kazakhstan, banking holding company, insurance holding company, being residents of the Republic of Kazakhstan

annually, no later than 30 (thirty) calendar days after the end of the financial year, by a major participant of an insurance (reinsurance) organization, investment portfolio manager, being a legal entity-resident of the Republic of Kazakhstan

BIN: ____________

Collection method: in electronic form

No.	Business - identification number or other identification number (for non-residents of the Republic of Kazakhstan)	Name of the legal entity	Description of the type of activity	Amount of participation (cost of acquired shares) (in thousands of tenge)
Nominal (purchase)	Book (excluding reserves)	For reference: reserves (provisions)
1	2	3	4	5	6	7

continuation of the table:

Number of shares (pieces)		Date of acquisition	Ratio of the number of shares belonging to a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, being a legal entity, banking holding company, insurance holding company to the total number of issued (excluding preferred and repurchased by the company) shares of the issuer or share of participation in the charter capital of the legal entity (in percent)
ordinary	preferred	individually
Directly (percent)	indirectly
percent	name of the organization, surname, first name and patronymic (if any) of the natural person through which indirect ownership of shares is exercised
8	9	10	11	12	13

continuation of the table:

Ratio of the number of shares belonging to a major participant of a second-tier bank, insurance (reinsurance) organization, investment portfolio manager, being a legal entity, banking holding company, insurance holding company to the total number of issued (excluding preferred and repurchased by the company) shares of the issuer or share of participation in the charter capital of the legal entity (in percent)				Dividends received in the reporting period (in thousands of tenge)
jointly
directly		indirectly
percent	name of the organization, surname, first name and patronymic (if any) of the natural person jointly with whom indirect ownership of shares is exercised	percent	name of the organization, surname, first name and patronymic (if any) of the natural person through which indirect ownership of shares is exercised
14	15	16	17	18	19

Name _______________________________________________________

Address_______________________________________________________________

Telephone ________________________________________

Electronic mail address _________________________

Executive ____________________________________ ________________

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

Head or person entrusted with the function of signing the report

---

surname, first name, 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 on a gratuitous basis, "Report on organizations in which a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding is a participant (shareholder)."

Appendix to the form intended for the collection of administrative data on a gratuitous basis, "Report on organizations in which a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding is a participant (shareholder)"

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

"Report on organizations in which a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding is a participant (shareholder)"

(index – Ku_bcx_iul_f5, frequency – quarterly, annual)

Chapter 1. General Provisions

1. These instructions define the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on organizations in which a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding is a participant (shareholder)" (hereinafter – Form).

2. The Form is compiled:

quarterly – by a major participant of a second-tier bank, an insurance (reinsurance) organization, in the absence of an insurance holding at the insurance (reinsurance) organization, a major participant managing an investment portfolio, being legal entities-residents of the Republic of Kazakhstan, a banking holding, an insurance holding, being residents of the Republic of Kazakhstan;

annually – by a major participant of an insurance (reinsurance) organization, an investment portfolio manager, being a legal entity-resident of the Republic of Kazakhstan.

4. The Form is signed by the head or person entrusted with the function of signing the report, and the executive.

5. The Form is signed by the head or person entrusted with the function of signing the report, and the executive.

Chapter 2. Instructions for Filling out the Form

4. Column 4 is filled out according to the type of activity of the legal entity specified in column 3, in the capital of which the major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking and/or insurance holding participates.

5. In column 7, the amount of reserves (provisions) is reflected in absolute value and with a plus sign.

6. The Form reflects data on all organizations in which the major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding are participants (directly or indirectly).

Appendix 5

to the Rules on Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, Major Participants in Investment Portfolio Management

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Name of the administrative form: report on major participants (shareholders) of a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding, as well as information on persons exercising control over a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding

Index of the form intended for the collection of administrative data on a gratuitous basis: Ku_bcx_iul_f6

Frequency: quarterly, annual

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

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

major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity-resident of the Republic of Kazakhstan, a banking holding, including a non-resident of the Republic of Kazakhstan, an insurance holding, being a resident of the Republic of Kazakhstan

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

quarterly, no later than the 10th (tenth) day of the month following the reporting quarter, by a major participant of a second-tier bank being a legal entity-resident of the Republic of Kazakhstan, a banking holding-nonresident of the Republic of Kazakhstan

quarterly no later than 30 (thirty) calendar days following the reporting quarter, by an insurance holding being a resident of the Republic of Kazakhstan, a major participant of an insurance (reinsurance) organization, in the absence of an insurance holding at the insurance (reinsurance) organization, a major participant managing an investment portfolio, being legal entities-residents of the Republic of Kazakhstan

annually, no later than 30 (thirty) calendar days after the end of the financial year, by a major participant of an insurance (reinsurance) organization, an investment portfolio manager, being a legal entity-resident of the Republic of Kazakhstan

BIN: ____________

Collection method: in electronic form

Table 1. Information on major participants (shareholders) of a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding and an insurance holding

No.	Business identification number (for a legal entity), individual identification number (for a physical person) or other identification number (for non-residents of the Republic of Kazakhstan)	Resident, non-resident	Name (for a legal entity), surname, first name, patronymic (if any) (for a physical person) of the major participant	Description of the type of activity	Book value of the share (amount of participation) (in thousands of tenge)	Number of shares owned (pieces)
1	2	3	4	5	6	7

continuation of the table:

Ratio of the number of shares owned by the major participant (shareholder) of a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager, a banking holding, an insurance holding to the total number of issued (excluding preferred and repurchased) shares of a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager, a banking holding, an insurance holding, or share in its authorized capital (in percent)
individually		jointly
directly (percent)	indirectly		directly		indirectly
percent	name of the organization, surname, first name, patronymic (if any) of the physical person through which indirect ownership of shares is exercised	percent	name of the organization, surname, first name, patronymic (if any) of the physical person jointly with whom indirect ownership of shares is exercised	percent	name of the organization, surname, first name, patronymic (if any) of the physical person through which indirect ownership of shares is exercised
8	9	10	11	12	13	14

Table 2. Registry of persons exercising control over a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding

No.	Business identification number (for a legal entity), individual identification number (for a physical person) or other identification number (for non-residents of the Republic of Kazakhstan)	Name of the person	Grounds for control	Information on organizations in which the person controlling a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding owns more than 20 (twenty) percent of voting shares (shares in the authorized capital)
name of the subsidiary organization	name of other organizations
1	2	3	4	5	6

Name _______________________________________________________

Address_______________________________________________________________

Phone ________________________________________

Email address _________________________

Executive ____________________________________ ________________

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

Head or person entrusted with the function of signing the report

---

surname, first name, 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 on a gratuitous basis, "Report on major participants (shareholders) of a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding, as well as information on persons exercising control over a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding."

Appendix to the form intended for the collection of administrative data on a gratuitous basis, "Report on major participants (shareholders) of a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding, as well as information on persons exercising control over a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding"

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

"Report on major participants (shareholders) of a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding, as well as information on persons exercising control over a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding"

(index – Ku_bcx_iul_f6, frequency – quarterly, annual)

Chapter 1. General Provisions

1. These instructions define the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on major participants (shareholders) of a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding, as well as information on persons exercising control over a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity, a banking holding, an insurance holding" (hereinafter – Form).

2. The Form is compiled:

quarterly – by a major participant of a second-tier bank, a major participant of an insurance (reinsurance) organization, in the absence of an insurance holding at the insurance (reinsurance) organization, a major participant managing an investment portfolio, being legal entities-residents of the Republic of Kazakhstan, a banking holding, an insurance holding, being residents of the Republic of Kazakhstan, a banking holding-nonresident of the Republic of Kazakhstan;

annually – by a major participant of an insurance (reinsurance) organization, an investment portfolio manager, being a legal entity-resident of the Republic of Kazakhstan.

3. The Form is signed by the head or person entrusted with the function of signing the report, and the executive.

Chapter 2. Instructions for Filling out the Form

4. In column 4 of Table 1, persons owning ten or more percent of the issued (excluding preferred and repurchased) shares of a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager, a banking holding, an insurance holding are indicated.

5. Column 5 of Table 1 is filled out according to the type of activity of the person specified in column 4.

6. Columns 7 and 8 of Table 1 are filled out if the major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager, a banking holding, an insurance holding is created in the organizational-legal form of a joint-stock company.

7. In column 4 of Table 2, the grounds for control are indicated in accordance with Article 1 of the Law of the Republic of Kazakhstan "On Banks and Banking Activity in the Republic of Kazakhstan", Article 3 of the Law of the Republic of Kazakhstan "On Insurance Activity", and Article 72-1 of the Law of the Republic of Kazakhstan "On the Securities Market".

8. The requirement to fill out Table 2 does not apply to banking holding companies that are non-residents of the Republic of Kazakhstan.

Appendix 6

to the Rules on Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, Major Participants in Investment Portfolio Management

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Name of the administrative form: report on transactions with related, including affiliated persons, concluded during the reporting period, as well as acting as of the reporting date and registry of related, including affiliated persons

Index of the form intended for the collection of administrative data on a gratuitous basis: Ku_bcx_iul_f7

Frequency: quarterly, annual

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

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager being a legal entity-resident of the Republic of Kazakhstan, a banking holding, an insurance holding, being residents of the Republic of Kazakhstan

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

quarterly, no later than 30 (thirty) calendar days following the reporting quarter, by a major participant of a second-tier bank, a major participant of an insurance (reinsurance) organization, in the absence of an insurance holding at the insurance (reinsurance) organization, a major participant managing an investment portfolio, being legal entities-residents of the Republic of Kazakhstan, a banking holding, an insurance holding, being residents of the Republic of Kazakhstan

annually, no later than 30 (thirty) calendar days after the end of the financial year, by a major participant of an insurance (reinsurance) organization, an investment portfolio manager, being a legal entity-resident of the Republic of Kazakhstan

BIN: ____________

Collection method: in electronic form

Table 1. Report on transactions with related, including affiliated persons

No.	Name of the organization or surname, first name, patronymic (if any) of the related (affiliated) person	Business identification number (for a legal entity), individual identification number (for a physical person) or identification number (for non-residents of the Republic of Kazakhstan)	Country of residence
1	2	3	4
	Total

continuation of the table:

Sign according to which the person is classified as a person with special relations (affiliated)	Type of transaction	Purpose of the transaction	Contract number	Date of conclusion of the contract	Date of expiration of the contract
5	6	7	8	9	10

continuation of the table:

Details of the decision of the authorized body	Amount of the transaction (in thousands of tenge)	Currency of the transaction	Information on the presence of collateral (yes/no)	Remuneration (in percent per annum)		Balance by transaction type as of the reporting date (in thousands of tenge)	Note (other information not provided in columns 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15 and 16 is indicated)
under the terms of the contract	under internal requirements for unrelated persons
11	12	13	14	15	16	17	18
Total

Table 2. Registry of related, including affiliated persons

No.	Business identification number (for a legal entity), individual identification number (for a physical person) or identification number (for non-residents of the Republic of Kazakhstan)	Name of the related (affiliated) person	Country of residence	Sign according to which the person is classified as a person with special relations (affiliated)
1	2	3	4	5

Name _______________________________________________________

Address_______________________________________________________________

Phone ________________________________________

Email address _________________________

Executive ____________________________________ ________________

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

Head or person entrusted with the function of signing the report

---

surname, first name, 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 on a gratuitous basis, "Report on transactions with related, including affiliated persons, concluded during the reporting period, as well as acting as of the reporting date and registry of related, including affiliated persons."

Appendix to the form intended for the collection of administrative data on a gratuitous basis, "Report on transactions with related, including affiliated persons, concluded during the reporting period, as well as acting as of the reporting date and registry of related, including affiliated persons"

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

"Report on transactions with related, including affiliated persons, concluded during the reporting period, as well as acting as of the reporting date and registry of related, including affiliated persons"

(index – Ku_bcx_iul_f7, frequency – quarterly, annual)

Chapter 1. General Provisions

1. These instructions define the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on transactions with related, including affiliated persons, concluded during the reporting period, as well as acting as of the reporting date and registry of related, including affiliated persons" (hereinafter – Form).

2. The Form is compiled

quarterly – by a major participant of a second-tier bank, a major participant of an insurance (reinsurance) organization, in the absence of an insurance holding at the insurance (reinsurance) organization, a major participant managing an investment portfolio, being legal entities-residents of the Republic of Kazakhstan, a banking holding, an insurance holding, being residents of the Republic of Kazakhstan;

annually – by a major participant of an insurance (reinsurance) organization, an investment portfolio manager, being a legal entity-resident of the Republic of Kazakhstan.

3. The Form is signed by the head or person entrusted with the function of signing the report, and the executive.

Chapter 2. Instructions for Filling out the Form

4. The sign according to which a person is classified as a person with special relations (affiliated person) with the reporting person is determined by Article 49 of the Law of the Republic of Kazakhstan "On Banks and Banking Activity in the Republic of Kazakhstan", Article 12-1 of the Law of the Republic of Kazakhstan "On Limited and Additional Liability Partnerships", Article 15-1 of the Law of the Republic of Kazakhstan "On Insurance Activity", and Article 64 of the Law of the Republic of Kazakhstan "On Joint-Stock Companies".

5. In Tables 1 and 2:

1. a banking holding, an insurance holding reflect information on persons related to them by special relations;

2. a major participant of a second-tier bank, an insurance (reinsurance) organization, an investment portfolio manager, being legal entities, reflect information on affiliated persons.

6. Table 1 discloses information about all transactions of the reporting person with persons related, including affiliated with the reporting person by special relations, the sum of which for each type of operation with a related, including affiliated person exceeds 0.01 (zero whole one hundredth) percent in aggregate of the size of the reporting person's own capital as of the reporting date.

7. If a person has one or several signs of relatedness by special relations, including affiliation with the reporting person, all signs are indicated in Table 2.

8. In column 4 of Table 1 and in column 4 of Table 2, the country of residence is indicated in accordance with the national classifier of the Republic of Kazakhstan NK RK ISO 3166-1-2016 "Codes for the representation of names of countries and their administrative-territorial subdivisions. Part 1. Country codes".

9. Column 11 of Table 1 is not filled out in the absence of information.

10. In column 13 of Table 1, the currency of the transaction is indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217 "Codes for the representation of currencies and funds".

11. When preparing the Quarterly Form at the beginning of the year, transactions with related, including affiliated, persons concluded during the fourth quarter, as well as those active as of the reporting date, are reflected in Table 1.

Appendix 7
to the Rules on Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, Major Participants Managing Investment Portfolios

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

The form intended for the free collection of administrative data is posted on the Internet resource: www.nationalbank.kz

Name of the administrative form: Report on the breakdown of working tables for the preparation of consolidated financial statements

Index of the form intended for the free collection of administrative data: Ku_bcx_pt_f8

Frequency: quarterly, annual

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

Circle of persons submitting the form intended for the free collection of administrative data: banking holding, second-tier bank not having a banking holding, included in the composition of a banking conglomerate, insurance holding, included in the composition of an insurance group

Deadlines for submitting the form intended for the free collection of administrative data:

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

annually, no later than 31 (thirty-first) May (inclusive) of the year following the reporting year

BIN: ____________

Collection method: in electronic form

Table 1. Working table for the preparation of consolidated balance sheet

No.	Indicators	Participant 1			Participant N
Amount	elimination		Amount	elimination
debit	credit	debit	credit
1	2	3.1.1	3.1.2	3.1.3	3.n.1	3.n.2	3.n.3
1	Assets
1.1	…
1.1.1	…
2	Liabilities
2.1	…
2.1.1	…
3	Equity
3.1	…
3.2	…
	Total liabilities and equity

continuation of the table:

Reference: associated (dependent) organizations		Balance	Adjustments		Total
Amount		debit	credit
Participant 1	Participant N
4		5	6	7	8

Table 2. Working table for the preparation of consolidated statement of income and expenses

No.	Indicators	Participant 1			Participant N
Amount	elimination		Amount	elimination
debit	credit	debit	credit
1	2	3.1.1	3.1.2	3.1.3	3.n.1	3.n.2	3.n.3
4	Income
4.1	…
4.1.1	…
5	Expenses
5.1	…
5.2	…
	Net profit (net loss) before taxation
	Income tax expenses
	Profit (loss) after payment of income tax
	………
	Net profit (net loss)
	……….

continuation of the table:

Reference: associated (dependent) organizations		Balance	Adjustments		Total
Amount
Participant 1	Participant N	debit	credit
4		5	6	7	8

Name _______________________________________________________

Address_______________________________________________________________

Phone ________________________________________

Email address _________________________

Executor ____________________________________ ________________

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

Head or person entrusted with the function of signing the report

---

surname, 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 free collection of administrative data, "Report on the breakdown of working tables for the preparation of consolidated financial statements."

Appendix to the form intended for the free collection of administrative data, "Report on the breakdown of working tables for the preparation of consolidated financial statements"

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

"Report on the breakdown of working tables for the preparation of consolidated financial statements"

(index – Ku_bcx_pt_f8, frequency – quarterly, annual)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for the free collection of administrative data, "Report on the breakdown of working tables for the preparation of consolidated financial statements" (hereinafter – Form).

2. The Form is compiled quarterly and annually by a banking holding, a second-tier bank not having a banking holding, included in the composition of a banking conglomerate, an insurance holding, included in the composition of an insurance group.

3. The Form is signed by the head or person entrusted with the function of signing the report, and the executor.

Chapter 2. Explanation for filling out the Form

4. Column 2 of Table 1 reflects indicators of the consolidated (unconsolidated) balance sheet, statement of financial position and their breakdown.

Column 2 of Table 2 reflects the breakdown of income and expenses by instruments.

5. Information in Table 2 is filled in depending on the activities carried out by the second-tier bank, insurance (reinsurance) organization.

6. Indicators in Tables 1 and 2 reflect data for all participants of the banking conglomerate, corresponding to indicators contained in the unconsolidated financial statements of participants of the banking conglomerate, except for associated (dependent) organizations.

Indicators for associated (dependent) organizations are reflected in columns 4 of Tables 1 and 2 for each participant of the banking conglomerate, insurance group.

7. In column 5 of Table 1 for the indicators "Assets" for the corresponding line, the following is indicated:

sum of columns 3.1.1, 3.1.2, 3.n.1, 3.n.2 minus the sum of columns 3.1.3, 3.n.3;

for indicators "Liabilities", "Equity" for the corresponding line, the following is indicated:

sum of columns 3.1.1, 3.1.3, 3.n.1, 3.n.3 minus the sum of columns 3.1.2, 3.n.2;

the symbol n - number of participants of the banking conglomerate, insurance group or subsidiary organizations of the second-tier bank.

Names of participants of the banking conglomerate, insurance group or subsidiary organizations of the second-tier bank are indicated in the columns "Participant N".

8. Total indicators for columns 8 of Tables 1 and 2 must correspond to indicators contained in the consolidated financial statements of the banking holding, second-tier bank not having a banking holding, included in the composition of a banking conglomerate, insurance holding, included in the composition of an insurance group.

9. Submission of the Form is not required by the banking holding if the indicators of this banking holding are included in the reporting of another banking holding.

10. Data in Tables 1 and 2 are filled in thousands of tenge.

Appendix 8
to the Rules on Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, Major Participants Managing Investment Portfolios

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

The form intended for the free collection of administrative data is posted on the Internet resource: www.nationalbank.kz

Name of the administrative form: consolidated and unconsolidated financial statements and explanatory note thereto

Index of the form intended for the free collection of administrative data: Ku_bcx_fo_f9

Frequency: quarterly, annual

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

Circle of persons submitting the form intended for the free collection of administrative data: major participant of a second-tier bank, insurance (reinsurance) organization, managing an investment portfolio, being a legal entity-resident of the Republic of Kazakhstan, second-tier bank not having a banking holding, included in the composition of a banking conglomerate, banking holding, insurance holding, being residents of the Republic of Kazakhstan

Deadlines for submitting the form intended for the free collection of administrative data:

quarterly, no later than 60 (sixty) calendar days following the reporting quarter, for consolidated financial statements and explanatory note thereto

quarterly, no later than 30 (thirty) calendar days following the reporting quarter, for unconsolidated financial statements

annually, no later than 31 (thirty-first) May (inclusive) of the year following the reporting year for consolidated and unconsolidated financial statements and explanatory note thereto

BIN: ____________

Collection method: in electronic form

Table 1. Consolidated and unconsolidated balance sheet, statement of financial position

Indicators	At the end of the reporting period
………..
………..
Total assets
………..
………..
Total liabilities
…………
………….
Total equity
Total liabilities and equity

Table 2. Consolidated and unconsolidated statement of profit or loss, statement of comprehensive income

Indicators	For the period from the beginning of the year to the end of the reporting period
………..
………..
…………..
……..
………
Net profit (net loss) before taxation
………
Income tax expenses
Profit (loss) after payment of income tax
Net profit (net loss)
……..

Name _______________________________________________________

Address_______________________________________________________________

Phone ________________________________________

Email address _________________________

Executor ____________________________________ ________________

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

Head or person entrusted with the function of signing the report

---

surname, 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 free collection of administrative data, "Consolidated and unconsolidated financial statements and explanatory note thereto."

Appendix
to the form intended for the free collection of administrative data, "Consolidated and unconsolidated financial statements and explanatory note thereto"

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

"Consolidated and unconsolidated financial statements and explanatory note thereto"

(index – Ku_bcx_fo_f9, frequency – quarterly, annual)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for the free collection of administrative data, "Consolidated and unconsolidated financial statements and explanatory note thereto" (hereinafter – Form).

2. The Form is submitted quarterly and annually by a major participant of a second-tier bank, being a legal entity-resident of the Republic of Kazakhstan, banking holding, insurance holding, being residents of the Republic of Kazakhstan, second-tier banks not having a banking holding, included in the composition of a banking conglomerate, major participant of an investment portfolio manager, being a legal entity-resident of the Republic of Kazakhstan, except:

a major participant of an insurance (reinsurance) organization, being a legal entity, in case of absence of an insurance holding at the insurance (reinsurance) organization, regarding non-submission of consolidated financial statements and explanatory note thereto;

a major participant of an insurance (reinsurance) organization, managing an investment portfolio, being a legal entity-resident of the Republic of Kazakhstan, which submits reports exclusively on an annual basis.

3. The Form is signed by the head or person entrusted with the function of signing the report, and the executor.

Chapter 2. Explanation for filling out the Form

4. Consolidated and unconsolidated financial statements include: consolidated (unconsolidated) balance sheet, statement of financial position in accordance with Table 1, consolidated (unconsolidated) statement of profit or loss, statement of comprehensive income in accordance with Table 2, statement of cash flows and statement of changes in equity in arbitrary form.

5. Data is filled in from consolidated and unconsolidated financial statements, not audited by an audit organization, or audited by an audit organization if available, and indicated in thousands of tenge. Reports provided in arbitrary form, as well as the explanatory note to consolidated and unconsolidated financial statements may be provided in millions of tenge.

6. The explanatory note to consolidated and unconsolidated financial statements is provided in arbitrary form and must contain the following information:

1. basic information, including for consolidated reporting - list of organizations whose data is included in financial statements, detailed description of methods for preparing financial statements, methods of accounting for investments in subsidiaries and associated (dependent) organizations by each organization;

2. breakdowns and explanations to financial statements;

3. information about significant events after the reporting date (events that occur during the period between the reporting date and the date of preparation of financial statements and which have or may have an impact on financial condition).

7. By a major participant of a second-tier bank, being a legal entity-resident of the Republic of Kazakhstan, the Form for unconsolidated reporting is compiled for the major participant of a second-tier bank and each organization in which the major participant of a second-tier bank is a major participant (major shareholder), excluding second-tier banks.

8. By a banking holding (insurance holding), included in the composition of a banking conglomerate (insurance group), the Form for unconsolidated financial reporting is compiled for each participant of the banking conglomerate (insurance group) separately, except for a participant of the banking conglomerate, being a second-tier bank, a participant of the insurance group, being an insurance (reinsurance) organization.

9. The requirement to submit consolidated and unconsolidated financial statements and explanatory note thereto does not apply to a second-tier bank not having a banking holding, included in the composition of a banking conglomerate.

A second-tier bank not having a banking holding, included in the composition of a banking conglomerate, submits the Form for unconsolidated financial reporting for each subsidiary organization separately.

10. In case if several banking holdings are included in the composition of one banking conglomerate, then submission of the Form for unconsolidated reporting for each participant of the banking conglomerate is required only for one of the banking holdings (upper level of the banking conglomerate).

11. In case if a banking holding and a second-tier bank not having a banking holding, included in the composition of a banking conglomerate, previously submitted unconsolidated financial statements for the reporting period to the National Bank of the Republic of Kazakhstan, their submission to the National Bank of the Republic of Kazakhstan is not required.

12. In case if information from the consolidated and unconsolidated balance sheets and statements of profit or loss of participants of the banking conglomerate, insurance group is reflected in the Report on the breakdown of working tables for the preparation of consolidated financial statements, according to the form according to Appendix 7 to the Rules, then submission of the Form for each participant of the banking conglomerate (insurance group) separately is not required.

A banking holding, as well as a second-tier bank not having a banking holding, included in the composition of a banking conglomerate, submit consolidated and/or unconsolidated financial statements and explanatory note thereto by participants of the banking conglomerate, information on which is reflected in the Report on the breakdown of working tables for the preparation of consolidated financial statements, according to the form according to Appendix 7 to the Rules, in arbitrary form in one file in electronic form via the automated digital subsystem.

Appendix 9
to the Rules on Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, Major Participants Managing Investment Portfolios

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

The form intended for the free collection of administrative data is posted on the Internet resource: www.nationalbank.kz

Name of the administrative form: report on the change in the quantity and/or percentage ratio of shares of a second-tier bank, insurance (reinsurance) organization, belonging to a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal or natural person, banking holding, insurance holding, as well as sources of funds used for the acquisition of shares

Index of the form intended for the free collection of administrative data: Ku_fiul_f10

Frequency: in case of change in the quantity and/or percentage ratio of shares

Date of adoption of the decision "_" "____________" 20 year

Circle of persons submitting the form intended for the free collection of administrative data: major participant of a second-tier bank, insurance (reinsurance) organization, being a legal or natural person, banking holding, insurance holding

Deadlines for submitting the form intended for the free collection of administrative data: within 30 (thirty) calendar days from the day of adoption of the decision on changing the quantity and/or percentage ratio of shares belonging to a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal or natural person, banking holding, insurance holding

BIN: ____________

Collection method: in electronic form

Table 1. Information on the change in the quantity and/or percentage ratio of shares of a second-tier bank, insurance (reinsurance) organization, belonging to a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal or natural person, banking holding, insurance holding

Business identification number	Name of second-tier bank, insurance (reinsurance) organization	Name of organization through which indirect ownership of shares of second-tier bank, insurance (reinsurance) organization is carried out	Quantity of shares of second-tier bank, insurance (reinsurance) organization belonging to major participant of second-tier bank, insurance (reinsurance) organization, being a legal or natural person, banking holding, insurance holding before change in percentage ratio
Quantity of shares of second-tier bank, insurance (reinsurance) organization owned (pieces)	Percentage ratio of quantity of owned shares of second-tier bank, insurance (reinsurance) organization to quantity of voting shares of second-tier bank, insurance (reinsurance) organization	Percentage ratio of quantity of owned shares of second-tier bank, insurance (reinsurance) organization to quantity of issued (excluding preferred and repurchased) shares of second-tier bank, insurance (reinsurance) organization
1	2	3	4	5	6

continuation of the table:

Information on change in quantity and percentage ratio of shares of second-tier bank, insurance (reinsurance) organization
Counterparty, type of transaction	No. and date of contract	Quantity of shares (pieces)	Name of broker	Price of acquisition (sale) of one share of second-tier bank, insurance (reinsurance) organization in tenge	Book value of share (amount of participation of second-tier bank, insurance (reinsurance) organization) (in thousands of tenge)
7	8	9	10	11	12

continuation of the table:

Quantity of shares of second-tier bank, insurance (reinsurance) organization belonging to major participant of second-tier bank, insurance (reinsurance) organization, being a legal or natural person, banking holding, insurance holding after change in percentage ratio
Quantity of shares of second-tier bank, insurance (reinsurance) organization owned (pieces)	Percentage ratio of quantity of owned shares to quantity of voting shares of second-tier bank, insurance (reinsurance) organization	Percentage ratio of quantity of owned shares of second-tier bank, insurance (reinsurance) organization to quantity of issued (excluding preferred and repurchased) shares of second-tier bank, insurance (reinsurance) organization
13	14	15

Table 2. Sources of funds used for the acquisition of shares

№	Information on the conditions and procedure for acquisition by a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal or natural person, banking holding company, insurance holding company of shares of a second-tier bank, insurance (reinsurance) organization	Description of sources and funds used for the acquisition of shares of a second-tier bank, insurance (reinsurance) organization, with supporting documents
1	2	3

Name _______________________________________________________

Address_______________________________________________________________

Phone ________________________________________

Email address _________________________

Executor ____________________________________ ________________

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

Head or person vested with the function of signing the report

---

surname, first name, 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 on a gratuitous basis, “Report on changes in the quantity and/or percentage ratio of shares of a second-tier bank, insurance (reinsurance) organization belonging to a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal or natural person, banking holding company, insurance holding company, as well as sources of funds used for the acquisition of shares.”

Appendix

to the form intended for the collection of administrative data on a gratuitous basis, “Report on changes in the quantity and/or percentage ratio of shares of a second-tier bank, insurance (reinsurance) organization belonging to a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal or natural person, banking holding company, insurance holding company, as well as sources of funds used for the acquisition of shares”

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

“Report on changes in the quantity and/or percentage ratio of shares of a second-tier bank, insurance (reinsurance) organization belonging to a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal or natural person, banking holding company, insurance holding company, as well as sources of funds used for the acquisition of shares”

(index – Ku_fiul_f10, periodicity – in case of changes in the quantity and/or percentage ratio of shares)

Chapter 1. General Provisions

1. This explanation defines uniform requirements for filling out the form intended for the collection of administrative data on a gratuitous basis, “Report on changes in the quantity and/or percentage ratio of shares of a second-tier bank, insurance (reinsurance) organization belonging to a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal or natural person, banking holding company, insurance holding company, as well as sources of funds used for the acquisition of shares” (hereinafter – Form).

2. The report form is submitted by a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal or natural person, banking holding company, insurance holding company, in case of changes in the quantity and/or percentage ratio of shares belonging to a major participant of a second-tier bank, insurance (reinsurance) organization, being a legal or natural person, banking holding company, insurance holding company.

3. The Form is signed by the head or person vested with the function of signing the report, and the executor. When submitting the Form by a natural person, the Form is signed by the natural person.

Chapter 2. Explanation for Filling out the Form

4. In the electronic form, documents confirming the fact of adoption of the decision on changes in the quantity and/or percentage ratio of shares, as well as documents confirming the sources and funds used for the acquisition of shares of a second-tier bank, insurance (reinsurance) organization, are attached in arbitrary form.

Appendix 10

to the Rules for Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holding Companies, Major Participants Managing Investment Portfolios

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Name of the administrative form: Report on all obligations of participants in an insurance group to third parties (group of persons), constituting ten or more percent of the equity capital of the insurance group, acting as of the reporting date

Index of the form intended for the collection of administrative data on a gratuitous basis: Sg_ul_f11

Periodicity: Quarterly

Reporting period: for ___ quarter 20__ year

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: insurance holding company included in the insurance group

Deadlines for submitting the form intended for the collection of administrative data on a gratuitous basis: quarterly, no later than 60 (sixty) calendar days following the reporting quarter

BIN: ____________

Collection method: electronically

№	Counterparty Name	Type of Operation	Currency Type	Amount (in thousands of tenge)	Date of Conclusion (date of commencement of performance of conditions) of the Contract	Date of Expiration (date of completion of performance of conditions) of the Contract
1	2	3	4	5	6	7
1. (Name of Insurance Group Participant 1)
1.1
1.2
…
Total obligations of Participant 1
…
n. (Name of Insurance Group Participant n)
n.1
n.2
…
Total obligations of Participant n

Name _______________________________________________________

Address_______________________________________________________________

Phone ________________________________________

Email address _________________________

Executor ____________________________________ ________________

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

Head or person vested with the function of signing the report

---

surname, first name, 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 on a gratuitous basis, “Report on all obligations of participants in an insurance group to third parties (group of persons), constituting ten or more percent of the equity capital of the insurance group, acting as of the reporting date.”

Appendix

to the form intended for the collection of administrative data on a gratuitous basis, “Report on all obligations of participants in an insurance group to third parties (group of persons), constituting ten or more percent of the equity capital of the insurance group, acting as of the reporting date”

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

“Report on all obligations of participants in an insurance group to third parties (group of persons), constituting ten or more percent of the equity capital of the insurance group, acting as of the reporting date”

(index – Sg_ul_f11, periodicity – quarterly)

Chapter 1. General Provisions

1. This explanation defines uniform requirements for filling out the administrative data form “Report on all obligations of participants in an insurance group to third parties (group of persons), constituting ten or more percent of the equity capital of the insurance group, acting as of the reporting date” (hereinafter – Form).

2. The Form is compiled quarterly by the insurance holding company included in the insurance group.

3. The Form is signed by the head or person vested with the function of signing the report, and the executor.

Chapter 2. Explanation for Filling out the Form

4. Column 4 indicates the currency type in accordance with the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217 “Codes for the Representation of Currencies and Funds.”

5. Column 5 indicates the amount of obligations of participants in the insurance group to third parties (group of persons), constituting ten or more percent of the equity capital of the insurance group, as of the reporting date.

6. The symbol n is the number of participants in the insurance group.

7. Names of participants in the insurance group are indicated in the rows “1. (Name of Insurance Group Participant 1)” and “n. (Name of Insurance Group Participant n).”

Appendix 11

to the Rules for Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holding Companies, Major Participants Managing Investment Portfolios

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Name of the administrative form: Report on intra-group transactions of the insurance group concluded during the reporting period, as well as those acting as of the reporting date

Index of the form intended for the collection of administrative data on a gratuitous basis: Sg_ul_f12

Periodicity: Quarterly

Reporting period: for ___ quarter 20__ year

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: insurance holding company included in the insurance group

Deadlines for submitting the form intended for the collection of administrative data on a gratuitous basis: quarterly, no later than 60 (sixty) calendar days following the reporting quarter

BIN: ____________

Collection method: electronically

№	Insurance Group Participant (Party 1 to the transaction contract)		Insurance Group Participant (Party 2 to the transaction contract)
Name	Business Identification Number (if available)	Name	Business Identification Number (if available)
1	2	3	4	5
1
2
…
Total

continuation of the table:

Type of Transaction	Transaction Amount (in thousands of tenge)
Turnovers conducted during the reporting quarter	Claims balances at the end of the reporting quarter
Principal debt	Accrued remuneration	Discounts, premiums	Positive (negative) adjustments	Reserves
6	7	8	9	10	11	12
	X	X	X	X	X	X

continuation of the table:

Remuneration Rate under the Contract (in percent per annum)	Date of Conclusion of the Contract	Date of Expiration of the Contract (including extensions)	Note
13	14	15	16

Name _______________________________________________________

Address_______________________________________________________________

Phone ________________________________________

Email address _________________________

Executor ____________________________________ ________________

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

Head or person vested with the function of signing the report

---

surname, first name, 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 on a gratuitous basis, “Report on intra-group transactions of the insurance group concluded during the reporting period, as well as those acting as of the reporting date.”

Appendix

to the form intended for the collection of administrative data on a gratuitous basis, “Report on intra-group transactions of the insurance group concluded during the reporting period, as well as those acting as of the reporting date”

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

“Report on intra-group transactions of the insurance group concluded during the reporting period, as well as those acting as of the reporting date”

(index – Sg_ul_f12, periodicity – quarterly)

Chapter 1. General Provisions

1. This explanation defines uniform requirements for filling out the form intended for the collection of administrative data on a gratuitous basis, “Report on intra-group transactions of the insurance group concluded during the reporting period, as well as those acting as of the reporting date” (hereinafter – Form).

2. The Form is compiled quarterly by the insurance holding company included in the insurance group.

3. The Form is signed by the head or person vested with the function of signing the report, and the executor.

Chapter 2. Explanation for Filling out the Form

4. A transaction in the Form is indicated once.

5. In the event that a transaction involves the participation of several participants in the insurance group, Party 1 is indicated in the Form – the participant in the insurance group from which the movement of funds begins, and Party 2 – the final participant in the insurance group – the beneficiary of the transaction. In this case, column 16 must indicate intermediate participants and the purpose of their participation in the transaction.

6. Cells marked with the symbol “X” are not filled out.

Appendix 12

to the Rules for Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holding Companies, Major Participants Managing Investment Portfolios

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Name of the administrative form: Report on rights to claim transferred to a subsidiary acquiring doubtful and uncollectible assets of the parent bank

Index of the form intended for the collection of administrative data on a gratuitous basis: OUSA_01

Periodicity: Quarterly

Reporting period: as of “” “_________” 20 year

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: second-tier banks having a subsidiary acquiring doubtful and uncollectible assets of the parent bank

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: quarterly, no later than 30 (thirty) calendar days following the reporting quarter

BIN: ____________

Collection method: electronically

Table 1. Report on credit history subjects for legal entities and individual entrepreneurs engaged in business as joint ventures

№	Name of Indicators	Value
1	2	3
1	Name of the legal entity or individual entrepreneur engaged in business as a joint venture
2	Indicator of individual entrepreneur engaged in business as a joint venture
3	Organizational-legal form
4	Form of ownership
5	Credit history subject identifier:
5.1	type of identifier
5.2	identification number
6	Residency indicator
7	Code of the economic sector group
8	Indicator of connectedness with the creditor due to special relations
9	Accounting date

Table 2. Report on credit history subjects for individuals, including individual entrepreneurs engaged in business as sole proprietorships

№	Name of Indicators	Value
1	2	3
1	Surname, first name, patronymic (if any)
2	Date of birth
3	Gender
4	Credit history subject identifier:
4.1	type of identifier
4.2	identification number
5	Residency indicator
6	Indicator of connectedness with the creditor due to special relations
7	Accounting date

Table 3. Report on loan agreement (conditional obligation)

№	Name of Indicators	Value
1	2	3
1	Information on the credit history subject – party to the loan agreement (conditional obligation):
1.1	Type (role) of the credit history subject
1.2	Credit history subject identifier:
1.2.1	type of identifier
1.2.2	identification number
1.3	Indicator of individual entrepreneur engaged in business as a sole proprietorship
2	Information on the loan agreement (conditional obligation):
2.1	Type of loan (conditional obligation)
2.2	Loan agreement (conditional obligation) number
2.3	Loan agreement (conditional obligation) date
2.4	Belonging to the credit line:
2.4.1	credit line agreement number
2.4.2	credit line agreement date
2.5	Branch servicing the loan (conditional obligation)
2.6	Loan (conditional obligation) term expiration date according to the agreement
2.7	Currency type under the agreement
2.8	Loan (conditional obligation) amount in the currency of the agreement
2.9	Annual remuneration rate under the agreement:
2.9.1	type of rate (fixed, floating)
2.9.2	name of the floating index
2.9.3	fixed rate size in annual percent (fixed spread of floating rate)
2.9.4	floating index in annual percent
2.10	Annual effective remuneration rate under the agreement:
2.10.1	initial rate size according to international financial reporting standards
2.10.2	remuneration rate size in reliable annual effective comparable terms
2.11	Indicator of absence of collateral for the loan
2.12	Purpose of the loan (conditional obligation):
2.12.1	lending purpose
2.12.2	lending object
2.12.3	share of the loan (conditional obligation) amount (in percent)
2.13	Source of financing for the loan
2.13.1	Type of financing source
2.13.2	share of the loan amount (in percent)
3	Information on transfer (sale), acceptance (purchase) of rights to claim under the loan:
3.1	indicator of transfer (sale), acceptance (purchase)
3.2	type of organization to which rights to claim were transferred (sold) (from which they were accepted (purchased))
3.3	name of the organization to which rights to claim were transferred (sold) (from which they were accepted (purchased))
3.4	identifier of the organization to which rights to claim were transferred (sold) (from which they were 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	Accounting date

Table 4. Report on Collateral

№	Name of Indicators	Value
1	2	3
1	Identification information on the pledge agreement:
1.1	pledge agreement number
1.2	pledge agreement date
2	Termination of the pledge agreement:
2.1	actual date of termination of the pledge agreement
2.2	grounds for termination of the pledge agreement
3	Information on the pledgor (guarantor, surety, insurer):
3.1	type of subject (legal or natural person)
3.2	name (surname, first name, 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	Currency type under the agreement
4.3	Pledge value (in tenge)
4.4	Market value (in the currency of the agreement)
4.5	Account number for accounting of accepted collateral
4.6	Location (place of registration) of pledged property
4.7	Identification number of the pledged property object
4.8	Date of last assessment (re-assessment) of collateral
5	Accounting date

Table 5. Identification of Secured Loans and Conditional Obligations

№	Name of Indicators	Value
1	2	3
1	Identification information on the loan agreement (conditional obligation):
1.1	agreement number
1.2	agreement date
2	Identification information on the pledge agreement:
2.1	agreement number
2.2	agreement date
3	Allocated share (in percent):
3.1	coverage of the loan (conditional obligation) by collateral
3.2	collateral attributable to coverage of the loan (conditional obligation)
4	Accounting date

Table 6. Report on Loan Servicing (Conditional Obligation)

№	Name of Indicators	Value
1	2	3
1	Identification details of the loan agreement (conditional obligation):
1.1	agreement number
1.2	agreement date
2	Information on current claims and fund movements 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	Actual issuance date in the reporting period
2.3	Repaid in the reporting period (in tenge)
2.4	Principal balance (in tenge, in the currency of the contract):
2.4.1	non-overdue debt
2.4.2	overdue debt
2.4.3	debt written off from the balance sheet
2.5	Account number for principal debt:
2.5.1	non-overdue debt
2.5.2	overdue debt
2.6	Balance of accrued remuneration (in tenge, in the currency of the contract):
2.6.1	unpaid
2.6.2	overdue
2.6.3	written off from the balance sheet
2.7	Account number for remuneration:
2.7.1	non-overdue debt
2.7.2	overdue debt
2.8	Balance of conditional obligation (in tenge, in the currency of the contract)
2.9	Account number for conditional obligation
2.10	Balance of accrued penalty (fine, penalty) (in tenge):
2.10.1	unpaid
2.10.2	written off from the balance sheet
2.11	Positive (negative) adjustment (in tenge, in the currency of the contract)
2.12	Account number for positive (negative) adjustment
2.13	Discount (premium) (in tenge, in the currency of the contract)
2.14	Account number for discount (premium)
2.15	Date of transfer of overdue debt to account:
2.15.1	for principal debt
2.15.2	for remuneration
2.16	Date of repayment of overdue debt:
2.16.1	for principal debt
2.16.2	for remuneration
3	Restructuring in the reporting period:
3.1	restructuring indicator
3.2	date of restructuring
4	Accounting date

Table 7. Report on Provisions and Risk Assessment

№	Name of Indicators	Value
1	2	3
1	Identification details of the loan agreement (conditional obligation):
1.1	agreement number
1.2	agreement date
2	Information on provisions and risk assessment:
2.1	Actually formed amount of reserves (provisions) (in tenge):
2.1.1	according to International Financial Reporting Standards requirements
2.1.2	according to authorized body requirements
2.2	Account number for reserves (provisions) formed according to International Financial Reporting Standards requirements
2.3	Credit risk stage
3	Accounting date

Table 8. Report on Receipts and Payments of a Subsidiary Acquiring Doubtful and Bad Assets of the Parent Bank

№	Name of Indicators	Value
1	2	3
1	Identification details of the loan:
1.1	agreement number
1.2	agreement date
2	Financing amount for asset improvement in the reporting period
3	Actual inflow of funds to the subsidiary acquiring doubtful and bad assets of the parent bank from asset management for the reporting period
4	Amount of payments made to the parent bank towards repayment of debt on this asset for the reporting period
5	Actual measures conducted by the subsidiary acquiring doubtful and bad assets of the parent bank regarding the asset, including those related to their improvement
6	Asset management method
7	Accounting date

Name _______________________________________________________

Address_______________________________________________________________

Phone ________________________________________

Email address _________________________

Executor ____________________________________ ________________

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

Head or person vested with the function of signing the report

---

surname, first name, 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 on a gratuitous basis, "Report on Rights of Claim Transferred to a Subsidiary Acquiring Doubtful and Bad Assets of the Parent Bank".

Appendix
to the form intended for the collection of administrative data on a gratuitous basis, "Report on Rights of Claim Transferred to a Subsidiary Acquiring Doubtful and Bad Assets of the Parent Bank"

Explanation for Filling Out the Form Intended for the Collection of Administrative Data on a Gratuitous Basis

"Report on Rights of Claim Transferred to a Subsidiary Acquiring Doubtful and Bad Assets

of the Parent Bank"

(index – OUSA_01, frequency – quarterly)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on Rights of Claim Transferred to a Subsidiary Acquiring Doubtful and Bad Assets of the Parent Bank" (hereinafter – the Form).

2. The Form is compiled quarterly by a second-level bank having a subsidiary acquiring doubtful and bad assets of the parent bank.

3. When filling out the Form, codes are indicated in accordance with the digital resource used for processing data (hereinafter – System List of Data) on reporting on loans and conditional obligations. Dates in the Form are indicated in the format: "DD.MM.YYYY", where "DD" – day, "MM" – month, "YYYY" – year.

4. 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 cost in another currency.

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

5. The Form is signed by the head or the person vested with the function of signing the report.

Chapter 2. Explanation for Filling Out the Form

6. When filling out Tables 1 and 2, information is selected from the System List of Data.

7. In Tables 1 and 2, information is provided about credit history subjects who are legal entities and individuals – residents and non-residents of the Republic of Kazakhstan, including individual entrepreneurs.

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

Indication by the creditor of themselves as a credit history subject is allowed only when the creditor acts in the capacity of a principal.

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

8. In rows 3, 4, 5.1, 6, and 7 of Table 1 and rows 3, 4.1, and 5 of Table 2, values are selected from the System List of Data.

9. In row 5 of Table 1 and row 4 of Table 2, simultaneous reflection of several actual values for one credit history subject is allowed.

In rows 1, 2, 3, 4, 6, 7, and 8 of Table 1 and rows 1, 2, 3, 5, and 6 of Table 2, no more than one actual value corresponds to one credit history subject.

10. In row 2 of Table 1, if the credit history subject is an individual entrepreneur conducting business in the form of joint entrepreneurship, the value "1" is indicated; otherwise, "0" is indicated or the indicator is not transmitted.

11. 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.

12. 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.

13. In row 4 of Table 1, the indicator is mandatory for filling out for all credit history subjects who are legal entities.

14. In row 5 of Table 1 and row 4 of Table 2, only one actual identifier of one type is allowed to be indicated for one credit history subject. Each type of identifier is unique for the credit history subject.

When filling out the identifier indicators in row 5 of Table 1 and in row 4 of Table 2, for all credit history subjects, the following must be indicated:

for residents of the Republic of Kazakhstan – individual identification number (for an individual, including an individual entrepreneur conducting activity in the form of personal entrepreneurship) or business identification number (for a legal entity and an individual entrepreneur conducting activity in the form of joint entrepreneurship);

for non-residents of the Republic of Kazakhstan – alternative identification number.

For credit history subjects who are residents of the Republic of Kazakhstan, loan agreements (conditional obligations) with which were concluded before January 1, 2013, the taxpayer registration number must be indicated.

When changing the residency status of a credit history subject, in order to preserve historical interconnection of identifiers for it, along with the individual identification number or business identification number, the alternative identification number is indicated.

15. In row 7 of Table 1, the code of the economic sector group is indicated according to the Rules for Applying Economic Sector Codes and Payment Assignments approved by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 No. 203 "On Approval of the Rules for Applying Economic Sector Codes and Payment Assignments" (registered in the Registry of State Registration of Normative Legal Acts under No. 14365), which is aligned with the national Classifier of Economic Sectors (CES).

16. In row 8 of Table 1 and row 6 of Table 2, the following value is indicated:

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

"0" – if it is not a credit history subject specified in the second paragraph of this point.

17. In row 9 of Table 1 and row 7 of Table 2, the date as of which information about the credit history subject is accounted for is reflected.

18. In Table 3, information is transmitted about all interactions of the creditor with the credit history subject arising from the agreement concluded between the credit history subject and the creditor, and other relations in accordance with the legislation of the Republic of Kazakhstan.

Information is provided for all loan agreements (conditional obligations) concluded in the reporting period and/or operating or ceasing to operate in the reporting period, including those written off from the balance sheet and/or transferred to trust management, repaid, forgiven, or sold in the reporting period, and for all conditional obligations.

For the purposes of Table 3, payment cards refer to loans issued to holders of payment cards within the permanent limit established by the payment card issuance agreement and not requiring approval by 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 Table 3 as loans issued within a credit line.

The connection of a loan (conditional obligation) with the credit history subject in the digital system of the National Bank of the Republic of Kazakhstan intended for collecting reporting on loans and conditional obligations is established by the subject identifier.

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

19. In the indicators of row 1 of Table 3, one loan agreement (conditional obligation) may correspond to multiple credit history subjects with different roles, the type of which is indicated in row 1.1 of Table 3.

In row 1.2 of Table 3, simultaneous reflection of several actual values for one credit history subject is allowed.

In row 1.3 of Table 3, the value "1" is indicated if the loan (conditional obligation) is provided to an individual entrepreneur conducting activity in the form of personal entrepreneurship for the purpose of conducting business activity. No more than one actual value of the indicator in row 1.3 of Table 3 corresponds to one credit history subject and one loan agreement.

20. In rows 2.1, 2.2, 2.3, 2.4, 2.5, 2.6, 2.7, 2.8, 2.9, 2.10, 2.11 of Table 3, no more than one actual value corresponds to one agreement.

21. In rows 2.2 and 2.3 of Table 3, the creditor ensures the indication of indicators uniquely identifying the agreement concluded between the credit history subject and the creditor.

The indicators "agreement number" and "agreement date" serve as identifiers of the loan agreement (conditional obligation) in the digital system of the National Bank of the Republic of Kazakhstan intended for collecting reporting on loans and conditional obligations, and are unique for the creditor submitting information about the agreement and unchanged during the period of operation of the agreement.

If internal documents of the creditor provide for assigning an identification number to a loan (conditional obligation) in automated digital systems of the creditor, the identification number from the automated digital system of the creditor may be transmitted as the agreement number. The creditor ensures the indication of indicators identical to the number and date of the loan agreement (conditional obligation) concluded by him.

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

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

For reverse repo transactions concluded automatically, the transaction identifier is indicated.

The agreement date later than the actual issuance date, the repayment date according to the agreement terms, the actual date of termination of the obligation, or later than the reporting date is not allowed.

22. Row 2.4 of Table 3 is intended for identifying the credit line within which the loan is provided and is mandatory for filling out for all loans issued within a credit line.

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

23. In row 2.5 of Table 3, the business identification number of the regional subdivision (branch) of the creditor where the loan (conditional obligation) is serviced is indicated. If the loan (conditional obligation) is serviced at the location of the head organization of the creditor or by a branch of a bank-non-resident of the Republic of Kazakhstan, the business identification number of the creditor is indicated.

The directory of branches is maintained by the National Bank of the Republic of Kazakhstan in the digital system intended for collecting reporting on loans and conditional obligations, based on information submitted by the creditor about its branches, updates to which are carried out as necessary.

24. Row 2.6 of Table 3 is intended for reflecting the end date of the term of the loan (conditional obligation) specified in the agreement, taking into account additional agreements.

If the agreement does not contain the end date of its operation, the indicator is not transmitted.

25. In row 2.7 of Table 3 and in row 4.2 of Table 4, the type of currency is filled out in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217 "Codes for the Representation of Currencies and Funds."

26. Row 2.8 of Table 3 is intended for reflecting the amount of the loan (conditional obligation) in the currency established by the agreement, taking into account additional agreements.

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

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

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

27. In the indicators of row 2.9 of Table 3, reflecting the rate broken down into fixed spread of floating rate and floating index is mandatory for all loan agreements in which a floating remuneration rate is established, concluded or amended after July 1, 2019.

The directory of floating indices is maintained by creditors, and corresponding information in the directory is updated by creditors independently as necessary.

28. In row 2.11 of Table 3, if there is no collateral for the loan (conditional obligation), the value "1" is indicated; otherwise, "0" is indicated or the indicator is not transmitted.

The indicator is mandatory for filling out for all loans (conditional obligations) for which there is no collateral.

29. Row 2.12 of Table 3 is intended for reflecting the target purpose of the loan and 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 agreement, 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 share amount for one loan, reflecting the distribution of the loan amount by purposes, equals 100 (one hundred) percent.

The indicators of row 2.12 of Table 3 are not provided for reverse repo operations and conditional obligations that are not credit lines.

30. Row 2.13 of Table 3 is intended for reflecting the sources of funds by which the loan is financed or rights to claim on the loan are acquired, and distribution of the loan amount by financing sources.

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

The indicators are mandatory for filling out for all loans.

31. The indicators of row 3 of Table 3 are intended for identifying loans whose rights to claim have been transferred (sold) to a third party or accepted (purchased) from a third party.

The indicators are mandatory for filling out for all loans whose rights to claim have been transferred (sold) or accepted (purchased).

32. In row 4 of Table 3, the date as of which the corresponding information about the loan agreement (conditional obligation) and the loan repayment schedule is accounted for is reflected.

33. In Tables 4 and 5, information is transmitted about collateral accepted by the creditor for loans (conditional obligations) based on a pledge agreement, guarantee and suretyship agreement, insurance agreement, or other collateral, including collateral in the form of money received in the future.

If the loan (conditional obligation) is not secured by pledge, guarantee, or suretyship, and other types of collateral provided for in the System List of Data, then information on the Form is not transmitted.

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

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

The pledge agreement is linked via identifiers to all loan agreements (conditional obligations) for which the corresponding pledged property (guarantee or suretyship, or other property) serves as collateral. The connection of each pledge agreement with the loan agreement (conditional obligation) is indicated separately.

If the pledge agreement is terminated, then as of the corresponding accounting date, in Table 5 for loans (conditional obligations) secured by it, the zeroing of the distributed share is indicated.

If the loan agreement (conditional obligation) is terminated, then as of the corresponding accounting date, in Table 5 for the specified loan (conditional obligation), the zeroing of the distributed share is indicated.

In Table 5, one loan agreement (conditional obligation) may correspond to multiple pledge agreements, and one pledge agreement may correspond to multiple loan agreements (conditional obligations).

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

34. In rows 1.1 and 1.2 of Table 4, the number and date of the pledge agreement, guarantee and suretyship agreement, or other collateral agreement are reflected, on the basis of which the creditor (pledgee) has the right in case of non-fulfillment by the credit history subject (being the debtor) of the secured obligation on the loan (conditional obligation) to obtain satisfaction from the value of the pledged property, make a claim on the unfulfilled obligation to the guarantor or surety, or other person in accordance with the agreement.

The indicators "agreement number" and "agreement date" serve as identifiers of the pledge agreement or other collateral in the digital system of the National Bank of the Republic of Kazakhstan intended for collecting reporting on loans and conditional obligations, and are unique for the creditor submitting information about the agreement and unchanged during the period of operation of the agreement. The creditor ensures the indication of indicators identical to the number and date of the pledge agreement or other collateral concluded by him.

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

To ensure uniqueness, if internal documents of the creditor provide for assigning another identification number to the pledge agreement in automated systems, then this identification number, which is unchanged during the period of operation of the agreement, may be transmitted as the number of the pledge agreement.

35. In row 2 of Table 4, the actual date of expiration of the term 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 allowed.

36. Row 4.1 of Table 4 is intended for classifying the collateral provided for by the agreement by types in accordance with the System List of Data.

37. Row 4.3 of Table 4 is intended for reflecting the value of the collateral calculated in accordance with the creditor's pledge policy.

Row 4.4 of Table 4 is intended to reflect the market value of the collateral before applying discounts or other adjustments, based on the latest valuation (revaluation) as of the reporting date.

Row 4.5 of Table 4 is intended to reflect the account number on which the value of the collateral is accounted.

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

38. Row 4.6 of Table 4 is intended to reflect 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 completion for all types of collateral that are movable and immovable property.

39. In row 4.7 of Table 4, for real estate objects, the cadastral number is indicated; for vehicles, the unique vehicle code (if available); for other pledged assets evaluated on an individual basis, a unique number clearly identifying the object; for other types of collateral, this indicator is not transmitted.

40. Row 5 of Table 4 and row 4 of Table 5 are intended to reflect the date as of which information on the collateral is accounted.

41. In row 1 of Table 5, the number and date of the loan agreement (conditional obligation) are indicated, for which the corresponding pledge agreement serves as collateral.

In row 2 of Table 5, the number and date of the pledge agreement serving as collateral for the corresponding loan agreement (conditional obligation) are indicated.

The creditor ensures that the number and date of the loan agreement (conditional obligation) in Tables 4 and 5 correspond to the number and date of the agreement indicated in the report on the loan agreement (conditional obligation).

42. Row 3.1 of Table 5 is intended to reflect the coverage ratio of the loan (conditional obligation) by the collateral, determined as the ratio of the cost of the part of the corresponding collateral attributable to securing the corresponding loan (conditional obligation) to the debt on this loan (balance of the conditional obligation).

Row 3.2 of Table 5 is intended to reflect the share of the collateral attributable to covering the loan (conditional obligation), determined as the ratio of the part of the cost of the corresponding collateral attributable to securing the corresponding loan (conditional obligation) to the total cost of this collateral.

The cost of collateral used is the cost of the collateral included in the calculation of reserves (provisions), reflected in the Report on Provisions and Risk Assessment.

The debt on the loan used is the book value of the loan before deducting reserves (provisions) formed against it; for conditional obligations, the balance of the conditional obligation accounted for on off-balance sheet accounts is used.

The calculation of the distributed coverage ratio of the loan (conditional obligation) by the collateral and the distributed share of the collateral attributable to covering the loan (conditional obligation) is carried out when calculating reserves (provisions).

The indicators in rows 3.1 and 3.2 of Table 5 are mandatory for completion if the creditor has the corresponding information.

43. Table 6 transmits information on the movement of funds during the reporting period, changes, and current state of obligations under loan agreements and conditional obligations.

Information on the indicators of Table 6 is linked to the corresponding loan agreements (conditional obligations) and must be updated as of the accounting date.

The creditor ensures that the number and date of the loan agreement (conditional obligation) in Table 6 correspond to the number and date of the agreement indicated in the report on the loan agreement (conditional obligation).

44. Rows 2.2 of Table 6 are intended to reflect the amount of the loan issued or the limit used on the conditional obligation during the reporting period and the date of its issuance (use).

If the loan was issued in parts during the reporting period, an array of the amounts of the 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 not permitted.

For payment cards with a provided credit limit and overdrafts, where the loan is issued without contacting the creditor's branch, the issued loan amounts are indicated as a single sum without breakdown into parts, and row 2.2 of Table 6 is not filled.

45. In row 2.3 of Table 6, the amount of actually received cash funds during the reporting period towards the repayment of all borrower obligations on this loan is indicated, including the principal debt, remuneration, fines and penalties, and loan commissions.

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

46. Rows 2.4 and 2.5 of Table 6 are intended to reflect the amounts of the non-overdue and overdue balances of the principal debt on the loan and the account number on which the amounts are accounted, as well as the amounts of the written-off or forgiven balance of the principal debt on the loan as of the reporting date.

Forgiven debt represents the accumulated amount of forgiveness by the creditor of the debt on the principal debt on the loan for the entire period of the agreement.

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

Negative values are not permitted to be reflected for the indicator "Balance of principal debt (in tenge, in the currency of the agreement)."

The indicators are mandatory for completion for all loans.

47. Rows 2.6 and 2.7 of Table 6 are intended to reflect the amounts of the unpaid and overdue balances of the accrued remuneration on the loan, the amounts of the written-off or forgiven balance of the accrued remuneration on the loan as of the reporting date, and the account number on which the amounts are accounted.

Forgiven debt represents the accumulated amount of forgiveness by the creditor of the debt on the accrued remuneration on the loan for the entire period of the agreement.

Negative values are not permitted to be reflected for the balance of accrued remuneration.

The indicators are mandatory for completion for all loans.

48. Rows 2.8 and 2.9 of Table 6 are intended to reflect the amount of the conditional obligation as of the reporting date and the account number on which the amounts are accounted.

If there are balances on two accounts, the second balance with the corresponding account number is indicated in the additional fields.

Negative values are not permitted to be reflected for the balance of the conditional obligation.

The indicators are mandatory for completion for all conditional obligations.

49. Row 2.10 of Table 6 is intended to reflect the amount of the unpaid balance, the amounts of the written-off or forgiven balances of the accrued penalty (fine, penalty) on the loan as of the reporting date.

Forgiven debt represents the accumulated amount of forgiveness by the creditor of the debt on the accrued penalty on the loan for the entire period of the agreement.

Negative values are not permitted to be reflected for the indicator "Balance of accrued penalty (fine, penalty)."

The indicators are mandatory for completion for all loans.

50. Rows 2.11, 2.12, 2.13, and 2.14 of Table 6 are intended to reflect the amounts of positive (negative) adjustment, discount (premium) on the loan (conditional obligation) as of the reporting date, and the account number on which the amounts are accounted.

If there are amounts of discount (premium) on one loan (conditional obligation) on two different account numbers, the second balance with the corresponding account number is indicated in the additional fields.

51. In row 2.15 of Table 6, the dates of transferring overdue debt on the principal debt and remuneration to the account are indicated separately in the fields "Date of transferring to overdue debt account: on principal debt" and "Date of transferring to overdue debt account: on remuneration."

The date of transferring to overdue debt account is the date from which the deadline for repayment of the next unpaid payment on the principal debt and (or) remuneration established by the agreement is violated.

If there is no balance of overdue debt on the principal debt and (or) remuneration, accounted for on the balance sheet or written off from the balance sheet, the date of transferring to overdue debt account on the principal debt and (or) remuneration is not indicated.

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

52. In row 2.16 of Table 6, 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.

53. Row 3 of Table 6 is intended to identify 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 Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market dated September 29, 2025 No. 61 "On Approval of the Rules for Creation of 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. 36994) (hereinafter – Resolution No. 61).

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, the value "1" is indicated in row 3.1 of Table 6; otherwise, "0" is indicated or the indicator is not transmitted.

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

54. Row 4 of Table 6 is intended to reflect the date as of which information on the servicing of the loan (conditional obligation) is accounted.

55. Table 7 transmits information on reserves (provisions) formed in accordance with the requirements of International Financial Reporting Standards, broken down by loan agreements (conditional obligations) classified by the creditor as individual, homogeneous, or individual assets without signs of impairment, as well as metrics and characteristics necessary for risk assessment of loans and conditional obligations, and for risk assessment of collateral.

Information on the indicators of Table 7 is linked to the corresponding loan agreements (conditional obligations) and must be updated as of the accounting date.

The creditor ensures that the number and date of the loan agreement (conditional obligation) in Table 7 correspond to the number and date of the agreement indicated in the report on the loan agreement (conditional obligation).

56. Rows 2.1 and 2.2 of Table 7 are intended to reflect the amount of reserves (provisions) on the loan (conditional obligation) 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, as well as the amounts of reserves (provisions) in accordance with the requirements of the authorized body.

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

57. In row 2.3 of Table 7, the value of the indicator is determined in accordance with Resolution No. 61.

58. Row 3 of Table 7 is intended to reflect the date as of which information on provisions and risk assessment is accounted.

59. In row 1 of Table 8, the number and date of the loan agreement (conditional obligation) are indicated, for which measures are carried out by a subsidiary organization acquiring doubtful and bad assets of the parent bank, with respect to the asset, including those related to its improvement.

60. In row 2 of Table 8, the amount directed by the bank and (or) the subsidiary organization acquiring doubtful and bad assets of the parent bank for the improvement of the asset (claim right) during the reporting period is indicated.

61. In row 3 of Table 8, the amount of actual inflow of cash funds to the subsidiary organization acquiring doubtful and bad assets of the parent bank, related to the management of the asset in the form of claim rights during the reporting period, is indicated.

62. In row 4 of Table 8, the amount of payments made by the subsidiary organization acquiring doubtful and bad assets of the parent bank to the parent bank towards the repayment of debt on this asset (claim right) is indicated. Data is provided for the reporting period.

63. In row 5 of Table 8, measures carried out by the subsidiary organization acquiring doubtful and bad assets of the parent bank with respect to the asset (claim right), including those related to its improvement, during the reporting period of management are indicated.

Appendix 13
to the Rules for Reporting by Major Participants of Second-Tier Banks, Banking Holding Companies, Second-Tier Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, and Major Participants Managing Investment Portfolios

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Name of the administrative form: Report on property transferred to a subsidiary organization acquiring doubtful and bad assets of the parent bank as a doubtful and bad asset, and independently acquired property (hereinafter - OUSA)

Index of the form intended for the collection of administrative data on a gratuitous basis: OUSA_02

Frequency: quarterly

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

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: second-tier banks having a subsidiary organization acquiring doubtful and bad assets of the parent bank

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: quarterly, no later than 30 (thirty) calendar days following the reporting quarter

BIN: ____________

Collection method: in electronic form

(in thousands of tenge)

No.	Name of the legal entity transferring the doubtful and bad asset to OUSA	Name of OUSA	Name of the borrower (on whose claim rights the property was accepted to the bank's balance sheet)	IIN/BIN of client/borrower	Credit line/Bank loan agreement (on which this collateral was accepted)		Book value of loans on the date of accepting property to the bank's balance sheet
Number	Date	Principal debt on balance sheet	Overdue principal debt on balance sheet	Accrued remuneration on balance sheet	Overdue accrued remuneration on balance sheet	Fines, penalties, and other	Discount on balance sheet
1	2	3	4	5	6	7	8	9	10	11	12	13
	Total:

continuation of the table

			Name of property	Asset category	Method of accepting to OUSA balance sheet	Date of actual acceptance of property to bank's balance sheet	Date of actual transfer of asset to OUSA balance sheet	Method of transferring doubtful and bad asset to OUSA	Book value of asset at the time of transfer to OUSA
Premium on balance sheet	Provisions on balance sheet	Book value of loan	amount	balance sheet account
14	15	16	17	18	19	20	21	22	23	24

continuation of the table

Actual cost of transferring property to OUSA		Book value of asset on reporting date on OUSA balance sheet	Description of asset					Market value of asset (value and date of assessment)				Amount of loan issued by parent bank under agreement (if necessary, indicate distributed cost)
amount	including amount of discount	Location	Unit of measurement	Quantity, area at the time of transfer	Quantity, area as of reporting date	Cadastral number (if available)	By independent appraisal company (NOC)	Date of NOC assessment	According to internal assessment	Date of internal assessment	Agreement details: number and date	For acquisition of asset
25	26	27	28	29	30	31	32	33	34	35	36	37	38

continuation of the table

	Amount of accounts receivable related to transfer of asset to OUSA			Date of repayment of OUSA debt to parent bank according to Action Plan/Agreement	Frequency of repayment of OUSA debt to parent bank according to Action Plan/Agreement		Frequency of repayment of remuneration on loan	Amount of all payments made to parent bank towards repayment of debt on this asset
For improvement of asset	Agreement details: number and date	For acquisition of asset	Improvement of asset	Principal debt on loan	Accounts receivable	Total for the entire period of OUSA management	including:		for the current reporting quarter
for the previous reporting year	for the period from the beginning of the current year, including the reporting quarter
39	40	41	42	43	44	45	46	47	48	49	50

continuation of the table

				Actual measures carried out by OUSA with respect to the asset, including those related to their improvement for the entire period of management	Actual inflow of cash funds from asset management for the entire period of OUSA management (information from the cash flow statement, hereinafter - CFS)				including
from leasing of immovable property				from sale of property
Total for the period of OUSA management (56+60+64)	including:		for the current reporting quarter	Total for the period of OUSA management	including:		for the current reporting quarter	Total for the period of OUSA management	including:		for the current reporting quarter
for the previous reporting year	for the period from the beginning of the current year, including the reporting quarter	for the previous reporting year	for the period from the beginning of the current year, including the reporting quarter	for the previous reporting year	for the period from the beginning of the current year, including the reporting quarter
for the previous reporting year	for the period from the beginning of the current year, including the reporting quarter
51	52	53	54	55	56	57	58	59	60	61	62	63

continuation of the table

				Actual outflow of cash funds (CFS)				including
other				Total for the period of OUSA management (72+76+80+84+88)	including:		for the current reporting quarter	expenses for property maintenance				expenses for repair works
Total for the period of OUSA management	including:		for the current reporting quarter	for the previous reporting year	for the period from the beginning of the current year, including the reporting quarter	Total for the period of OUSA management	including:		for the current reporting quarter	Total for the period of OUSA management
for the previous reporting year	for the period from the beginning of the current year, including the reporting quarter	for the previous reporting year	for the period from the beginning of the current year, including the reporting quarter
64	65	66	67	68	69	70	71	72	73	74	75	76

continuation of the table

			expenses for construction				administrative expenses (salary, communication, internet, office maintenance)
including:		for the current reporting quarter	Total for the period of OUSA management	including:		for the current reporting quarter	Total for the period of OUSA management	including:		for the current reporting quarter
for the previous reporting year	for the period from the beginning of the current year, including the reporting quarter	for the previous reporting year	for the period from the beginning of the current year, including the reporting quarter	for the previous reporting year	for the period from the beginning of the current year, including the reporting quarter
77	78	79	80	81	82	83	84	85	86	87

continuation of the table

				Net inflow/outflow
other
Total for the period of OUSA management	including:		for the current reporting quarter	Total for the period of OUSA management (52-68)	including:		for the current reporting quarter
for the previous reporting year	for the period from the beginning of the current year, including the reporting quarter	for the previous reporting year	for the period from the beginning of the current year, including the reporting quarter
88	89	90	91	92	93	94	95

Name _______________________________________________________

Address ____________________________________________________________

Phone ________________________________________

Email address _________________________

Executor ____________________________________ ________________

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

Head or person entrusted with the function of signing the report

---

surname, name, and patronymic (if any) signature

Date "____" ______________ 20 year

Note: The form is filled in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on property transferred to a subsidiary organization acquiring doubtful and bad assets of the parent bank as a doubtful and bad asset, and independently acquired property."

Appendix
to the form intended for the collection of administrative data on a gratuitous basis, "Report on property transferred to a subsidiary organization acquiring doubtful and bad assets of the parent bank as a doubtful and bad asset, and independently acquired property"

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

"Report on property transferred to a subsidiary organization acquiring doubtful and bad assets of the parent bank as a doubtful and bad asset, and independently acquired property" (index – OUSA_02, frequency – quarterly)

Chapter 1. General Provisions

1. This explanation defines the uniform requirements for completing the form intended for the collection of administrative data on a gratuitous basis, "Report on Property Transferred to a Subsidiary Organization Acquiring Doubtful and Bad Assets of the Parent Bank as a Suspicious and Bad Asset, and Independently Acquired Property" (hereinafter – Form).

2. The Form is compiled quarterly by a second-level bank having a subsidiary organization acquiring doubtful and bad assets of the parent bank. Data in the Form are filled in in thousands of tenge.

3. The Form is signed by the head or person entrusted with the function of signing the report, and the executor.

Chapter 2. Explanation on Filling Out the Form

4. The Form indicates information about property transferred to a subsidiary organization acquiring doubtful and bad assets of the parent bank as a suspicious and bad asset, and independently acquired property (excluding property for which information is indicated in the property report transferred to the ownership of the subsidiary organization acquiring doubtful and bad assets of the parent bank as a result of foreclosure on collateral according to Appendix 15 to this resolution).

5. In columns 2, 3, and 4, the name of the person who transferred the suspicious and bad asset to the subsidiary organization acquiring doubtful and bad assets of the parent bank, the subsidiary organization acquiring doubtful and bad assets of the parent bank, and the person whose rights to claim the property was accepted onto the bank's balance sheet and subsequently transferred to the subsidiary organization acquiring doubtful and bad assets of the parent bank are indicated, respectively.

For the identification of counterparties in column 5, the following indicators are indicated:

for residents of the Republic of Kazakhstan: for a legal entity – business identification number; for an individual, including an individual entrepreneur – individual identification number;

for non-residents of the Republic of Kazakhstan: for a legal entity – bank identifier code assigned to the bank's counterparty in accordance with the international standard ISO (International Organization for Standardization) 9362: Bank Identifier Code (hereinafter – bank identifier code); for an individual, including an individual entrepreneur, and for a legal entity (in the absence of a bank identifier code) – an alternative identification number formed by the reporting bank according to the algorithm established for the digital system through which the Form is submitted.

6. When filling out columns 2, 5, 18, 19, 22, 31, and 46, they are indicated in accordance with the digital resource used for data processing (System List of Data).

7. In columns 6 and 7, the details of the bank loan agreement concluded between the bank and the person whose rights to claim the property was accepted onto the bank's balance sheet and subsequently transferred to the subsidiary organization acquiring doubtful and bad assets of the parent bank are indicated.

8. In columns 8, 9, 10, 11, 12, 13, 14, 15, and 16, the book value of the loan as of the date of accepting the property onto the bank's balance sheet, distributed by types of value indicators, is indicated.

9. In columns 17 and 20, information about the property at the time of its acceptance onto the bank's balance sheet is indicated.

10. In columns 21, 22, 23, and 24, information about the property at the time of its transfer by the bank to the subsidiary organization acquiring doubtful and bad assets of the parent bank is indicated.

11. In column 25, the price at which the property was transferred by the bank to the subsidiary organization acquiring doubtful and bad assets of the parent bank is indicated.

12. In column 26, the amount of discount in absolute terms is indicated.

13. In column 27, the book value of the asset as of the reporting date is indicated.

14. In columns 28, 29, 30, 31, and 32, information about the property is indicated.

15. In column 31, the unit of measurement of the quantity or area of property indicated in columns 29 and 30 is indicated.

16. In columns 33 and 34, the market value of the property according to independent appraiser data, as well as the date of assessment, are indicated.

17. In columns 35 and 36, the market value of the property according to the assessment by the subsidiary organization acquiring doubtful and bad assets of the parent bank is indicated.

18. In columns 37 and 40, the details of the contract concluded between the bank and the subsidiary organization acquiring doubtful and bad assets of the parent bank on the transfer of property are indicated. In the absence of a contract, the value in columns 37 and 40 is not filled.

19. In columns 38 and 39, the amount of the loan provided by the bank to the subsidiary organization acquiring doubtful and bad assets of the parent bank is indicated. In the absence of a loan, the value in columns 38 and 39 is not filled.

20. In columns 41 and 42, the amount of accounts receivable related to the transfer of the asset to the subsidiary organization acquiring doubtful and bad assets of the parent bank is indicated.

21. In column 43, the date of repayment by the subsidiary organization acquiring doubtful and bad assets of the parent bank of the debt to the parent bank according to the action plan and/or contract (if the deadlines differ, the later deadline is indicated) is indicated.

22. In columns 44 and 45, the frequency of repayment by the subsidiary organization acquiring doubtful and bad assets of the parent bank of the debt to the parent bank according to the Action Plan and/or contract is indicated.

23. In column 46, the frequency of repayment of remuneration on the loan is indicated.

24. In columns 47, 52, and 68, the amount of payments made to the parent bank towards the repayment of debt on this property (asset), actual inflow and outflow of funds to the subsidiary organization acquiring doubtful and bad assets of the parent bank related to the management of the property (asset), respectively, for the entire period of management of this asset are indicated.

25. In column 51, actual measures carried out by the subsidiary organization acquiring doubtful and bad assets of the parent bank regarding the property (asset), including those related to its improvement, over the entire management period, indicating the type of measure, date of implementation, cost of the measure (transaction), and final result are indicated.

Appendix 14

to the Rules for Reporting by Major Participants of Second-Level Banks, Banking Holding Companies, Second-Level Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, and Major Participants Managing Investment Portfolios

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Name of the administrative form: Report on property transferred to the ownership of the subsidiary organization acquiring doubtful and bad assets of the parent bank as a result of foreclosure on collateral (hereinafter - OUSA)

Index of the form intended for the collection of administrative data on a gratuitous basis: OUSA_03

Frequency: Quarterly

Reporting period: as of "_" ______________ 20 year

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: second-level banks having a subsidiary organization acquiring doubtful and bad assets of the parent bank

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: quarterly, no later than 30 (thirty) calendar days following the reporting quarter

BIN: _______________________

Collection method: electronically

(in thousands of tenge)

No.	Name of OUSA	Name of borrower (whose rights to claim the collateral was foreclosed)	Client/BIN of borrower/IBAN	Credit line/bank loan agreement (under which this collateral was accepted)		Book value of loans at the time of accepting collateral onto OUSA balance sheet
Number	Date	Principal debt on OUSA balance sheet	Overdue principal debt on OUSA balance sheet	Accrued remuneration on OUSA balance sheet	Overdue accrued remuneration on OUSA balance sheet	Penalties, fines, etc.	Discount	Premium	Commissions	Book value of loan
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15
	Total:

continuation of table

									Cost of foreclosed collateral (indicate cost and date of assessment)
Property Name	Asset Category	Date of actual acceptance of property onto OUSA balance sheet	Method of accepting collateral onto OUSA balance sheet	Description of foreclosed collateral
Location	Unit of measurement	Quantity, area at time of transfer	Quantity, area as of reporting date	Cadastral number (if available)	At the time of acceptance onto OUSA balance sheet / foreclosure of collateral
on OUSA balance sheet	collateral value
16	17	18	19	20	21	22	23	24	25	26

continuation of table

		Loan amount issued by parent bank under contract	Measures carried out by OUSA regarding foreclosed collateral, incl. related to their improvement	Amount of all payments made to parent bank towards repayment of debt on this asset			Actual cash inflow from asset management over entire OUSA management period (ODDS)
as of reporting date		Total for entire OUSA management period	including:		for current reporting quarter	Total for entire OUSA management period (39+43+47)	including:		for current reporting quarter
on OUSA balance sheet	collateral value	for previous reporting year	for period from beginning of current year, including reporting quarter	for previous reporting year	for period from beginning of current year, including reporting quarter
27	28	29	30	31	32	33	34	35	36	37	38
---	---	---	---	---	---	---	---	---	---	---	---

continuation of table

including
from leasing of real estate				from sale of property				other
Total for OUSA management period	including:		for current reporting quarter	Total for OUSA management period	including:		for current reporting quarter	Total for OUSA management period	including:		for current reporting quarter
for previous reporting year	for period from beginning of current year, including reporting quarter	for previous reporting year	for period from beginning of current year, including reporting quarter	for previous reporting year	for period from beginning of current year, including reporting quarter
39	40	41	42	43	44	45	46	47	48	49	50

continuation of table

Actual cash outflow (ODDS)				including
Total for OUSA management period (55+59+63+67+71)	including:		for current reporting quarter	expenses for property maintenance				repair work expenses
for previous reporting year	for period from beginning of current year, including reporting quarter	Total for OUSA management period	including:		for current reporting quarter	Total for OUSA management period	including:		for current reporting quarter
for previous reporting year	for period from beginning of current year, including reporting quarter	for previous reporting year	for period from beginning of current year, including reporting quarter
51	52	53	54	55	56	57	58	59	60	61	62

continuation of table

construction expenses				administrative expenses
Total for OUSA management period	including:		for current reporting quarter	Total for OUSA management period	including:		for current reporting quarter
for previous reporting year	for period from beginning of current year, including reporting quarter	for previous reporting year	for period from beginning of current year, including reporting quarter
63	64	65	66	67	68	69	70

continuation of table

				Net inflow/outflow
other
Total for OUSA management period	including:		for current reporting quarter	Total for OUSA management period (35-51)	including:		for current reporting quarter
for previous reporting year	for period from beginning of current year, including reporting quarter	for previous reporting year	for period from beginning of current year, including reporting quarter
71	72	73	74	75	76	77	78

Name _______________________________________________________

Address_______________________________________________________________

Phone ________________________________________

Email address _________________________

Executor ____________________________________ ________________

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

Head or person entrusted with the function of signing the report

---

surname, first name, 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 on a gratuitous basis, "Report on property transferred to the ownership of the subsidiary organization acquiring doubtful and bad assets of the parent bank as a result of foreclosure on collateral."

Appendix
to the form intended for the collection of administrative data on a gratuitous basis, "Report on property transferred to the ownership of the subsidiary organization acquiring doubtful and bad assets of the parent bank as a result of foreclosure on collateral"

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

"Report on property transferred to the ownership of the subsidiary organization acquiring doubtful and bad assets of the parent bank as a result of foreclosure on collateral"

(index – OUSA_03, frequency – quarterly)

Chapter 1. General Provisions

1. This explanation defines the uniform requirements for completing the form intended for the collection of administrative data on a gratuitous basis, "Report on property transferred to the ownership of the subsidiary organization acquiring doubtful and bad assets of the parent bank as a result of foreclosure on collateral" (hereinafter – Form).

2. The Form is compiled quarterly by a second-level bank having a subsidiary organization acquiring doubtful and bad assets of the parent bank. Data in the Form are filled in in thousands of tenge.

3. The Form is signed by the head or person entrusted with the function of signing the report, and the executor.

Chapter 2. Explanation on Filling Out the Form

4. The Form indicates information about property transferred to the ownership of the subsidiary organization acquiring doubtful and bad assets of the parent bank as a result of foreclosure on collateral.

5. In column 2, the name of the subsidiary organization acquiring doubtful and bad assets of the parent bank, and the name of the person whose rights to claim the property was accepted onto the subsidiary organization's balance sheet acquiring doubtful and bad assets of the parent bank, respectively, are indicated in accordance with the directories maintained by the reporting bank.

For the identification of counterparties in column 4, the following indicators are indicated:

for residents of the Republic of Kazakhstan: for a legal entity – business identification number; for an individual, including an individual entrepreneur – individual identification number;

for non-residents of the Republic of Kazakhstan: for a legal entity – bank identifier code assigned to the bank's counterparty in accordance with the international standard ISO (International Organization for Standardization) 9362: Bank Identifier Code (hereinafter – bank identifier code); for an individual, including an individual entrepreneur, and for a legal entity (in the absence of a bank identifier code) – an alternative identification number formed by the reporting bank according to the algorithm established for the digital system through which the Form is submitted.

6. When filling out columns 2, 4, 17, 19, and 23, they are indicated in accordance with the digital resource used for data processing (System List of Data).

7. In columns 5 and 6, the details of the bank loan agreement concluded between the bank and the person whose rights to claim the property was accepted onto the subsidiary organization's balance sheet acquiring doubtful and bad assets of the parent bank are indicated.

8. In columns 7, 8, 9, 10, 11, 12, 13, 14, and 15, the book value of loan claims reflected on the balance sheet of the subsidiary organization acquiring doubtful and bad assets of the parent bank as of the date of accepting the property onto the subsidiary organization's balance sheet acquiring doubtful and bad assets of the parent bank, distributed by types of value indicators, is indicated.

9. In column 16, information about the property at the time of its acceptance onto the subsidiary organization's balance sheet acquiring doubtful and bad assets of the parent bank is indicated.

10. In columns 20, 21, 22, 23, and 24, information about the property is indicated.

11. In column 23, the unit of measurement of the quantity or area of the foreclosed collateral indicated in columns 21 and 22 is indicated.

12. In columns 25 and 27, the price at which the foreclosed property is reflected on the balance sheet of the subsidiary organization acquiring doubtful and bad assets of the parent bank at the time of its acceptance onto the balance sheet and at the end of the reporting quarter, respectively, is indicated.

13. In columns 26 and 28, the collateral value of the foreclosed property taking into account liquidity coefficients (downgrading coefficients) applied in accordance with the internal policy of the subsidiary organization acquiring doubtful and bad assets of the parent bank, at the time of its acceptance onto the balance sheet and at the end of the reporting quarter, respectively, is indicated.

14. In column 29, the amount of the loan provided by the bank to the subsidiary organization acquiring doubtful and bad assets of the parent bank is indicated. In the absence of a loan, the value in column 29 is not filled.

15. In column 30, actual measures carried out by the subsidiary organization acquiring doubtful and bad assets of the parent bank regarding the property (asset), including those related to its improvement, over the entire management period, indicating the type of measure, date of implementation, cost of the measure (transaction), and final result are indicated.

16. In columns 31, 35, and 51, the amount of payments made to the parent bank towards the repayment of debt on this property (asset), actual inflow and outflow of funds to the subsidiary organization acquiring doubtful and bad assets of the parent bank related to the management of the property (asset), respectively, for the entire period of management of this asset are indicated.

Appendix
to the Resolution of the Board of the National Bank of the Republic of Kazakhstan of "24" December 2025 No. 101

List of invalidated

some Resolutions of the Board of the National Bank of the Republic of Kazakhstan, as well as structural elements of Resolutions of the Board of the National Bank of the Republic of Kazakhstan

1. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 26, 2016 No. 315 "On Approval of the List, Forms, Deadlines and Rules for Reporting by Major Participants of Second-Level Banks, Banking Holding Companies, Second-Level Banks, Major Participants of Insurance (Reinsurance) Organizations, Insurance Holdings, and Major Participants Managing Investment Portfolios" (registered in the Registry of State Registration of Normative Legal Acts under No. 14832).

2. Paragraph 5 of the List of Normative Legal Acts of the Republic of Kazakhstan on Issues of Reporting, into Which Amendments Are Made, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 30, 2018 No. 159 "On Amendments to Some Normative Legal Acts of the Republic of Kazakhstan on Issues of Reporting" (registered in the Registry of State Registration of Normative Legal Acts under No. 17391).

3. Paragraph 2 of the List of Normative Legal Acts of the Republic of Kazakhstan, into Which Amendments and Additions Are Made on Issues of Reporting, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 19, 2020 No. 34 "On Amendments and Additions to Some Normative Legal Acts of the Republic of Kazakhstan on Issues of Reporting and Suspension of the Action of Some Structural Elements of 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. 20168).

4. Paragraph 1 of the List of Some Resolutions of the Board of the National Bank of the Republic of Kazakhstan, into Which Amendments and Additions Are Made on Issues of Reporting, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated February 28, 2022 No. 14 "On Amendments and Additions to Some Resolutions of the Board of the National Bank of the Republic of Kazakhstan on Issues of Reporting" (registered in the Registry of State Registration of Normative Legal Acts under No. 27115).

5. Paragraph 1 of the List of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan, to which amendments and additions are made regarding the submission of reports by participants of the financial market, approved by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 26, 2023 No. 67 "On making amendments and additions to certain normative legal acts of the Republic of Kazakhstan regarding the submission of reports by participants of the financial market" (registered in the Registry of state registration of normative legal acts under No. 33507).

6. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2024 No. 80 "On making amendments and additions to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 26, 2016 No. 315 "On approval of the list, forms, deadlines and Rules for the submission of reports by major participants of second-level banks, banking holding companies, second-level banks, major participants of insurance (reinsurance) organizations, insurance holding companies, major participants managing investment portfolios" (registered in the Registry of state registration of normative legal acts under No. 35565).