2026-08-10

Added

Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 100 dated December 24, 2025 "On Approval of the Rules for Submission of Reports on Compliance with Prudential Norms by Level 2 Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan (Including Branches of Islamic Non-Resident Banks), and Banking Conglomerates"

Level 2 banks, branches of non-resident banks, and banking conglomerates must submit monthly prudential reports via the National Bank’s Web Portal by the seventh or tenth working day of the following month. Specific deadlines apply to liquidity coefficients (tenth day) and foreign exchange positions (weekly by the fifth day). Banking conglomerates must also provide non-resident participant data. Reports require electronic digital signatures from authorized heads or signatories, with accuracy ensured by the bank head.

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Annotated text · 403 obligations · 0 permissions · 2,193 reporting items
  • Obligation 403
  • Permission 0
  • Definition / condition 216
  • Reporting template 2,193
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Lineage: In force

Resolution of the Board of the …2020Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 34 dated March 19, 2020 on Amendments to Regulatory Acts Regarding Reporting Submission and Suspension of Certain Structural Elements (2020-03-19)Resolution No. 14 dated 2022-02…Resolution No. 14 dated 2022-02-28Resolution No. 159 dated 2018-0…Resolution No. 159 dated 2018-07-30Resolution No. 22 dated 2025-04…Resolution No. 22 dated 2025-04-17Resolution No. 23 dated 2021-03…Resolution No. 23 dated 2021-03-02Resolution No. 258 dated 2019-1…Resolution No. 258 dated 2019-12-27Resolution No. 67 dated 2023-09…Resolution No. 67 dated 2023-09-26+2 moresee all below the graph+2 moreResolution of the Board of theNational Bank of the Republic…2026-08-10 · this documentResolution of the Board of the National Bank of the Republic of Kazakhstan No. 100 dated December 24, 2025 "On Approval of the Rules for Submission of Reports on Compliance with Prudential Norms by Level 2 Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan (Including Branches of Islamic Non-Resident Banks), and Banking Conglomerates" (2026-08-10)
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Supersedes
Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 34 dated March 19, 2020 on Amendments to Regulatory Acts Regarding Reporting Submission and Suspension of Certain Structural Elements2020Resolution No. 14 dated 2022-02-28Resolution No. 159 dated 2018-07-30Resolution No. 22 dated 2025-04-17Resolution No. 23 dated 2021-03-02Resolution No. 258 dated 2019-12-27
+2 moreResolution No. 67 dated 2023-09-26Resolution No. 75 dated 2015-05-08
Amends
Resolution No. 94 dated 2026-07-31

What changed in the obligations

Against Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 34 dated March 19, 2020 on Amendments to Regulatory Acts Regarding Reporting Submission and Suspension of Certain Structural Elements (2020-03-19)

81 new obligations · 3 changed obligations · 19 deadlines changed · 5 changes of scope · 10 changes of who is bound · 113 not carried over

173 obligations are the same in both texts.

Changed (37)
  • Scope
    Before
    In accordance with the Laws of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan", dated August 31, 1995 "On Banks and Banking Activity in the Republic of Kazakhstan", dated December 18, 2000 "On Insurance Activity", dated July 2, 2003 "On the Secur… 3) within ten working days after the state registration of this Resolution, submission to the Lega… in the old text
    Now
    In accordance with subparagraph 48) of the second paragraph of part two of paragraph 19 of the Regulation of the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Str… 3) within ten working days after the state registration of this resolution, submission to the Lega… in this text
  • What must be done
    Before
    3. Reports on paper media are signed by the first head, chief accountant, or persons authorized by them to sign the report and are stored in the bank. in the old text
    Now
    3. Reports authenticated by an electronic digital signature by the head or a person entrusted with the function of signing the report, and the executor, are stored in electronic format. in this text
  • Deadline
    Before
    Reporting on compliance by second-level banks of prudential standards includes: 3) report on the breakdown of contingent and possible liabilities weighted for credit risk; in the old text
    Now
    4) a report on the breakdown of contingent and possible liabilities weighted for credit risk according to the form attached as Appendix 4 to the Rules monthly, no later than the seventh working day of the month following the reporting month; in this text
  • Deadline
    Before
    Reporting on compliance by second-level banks of prudential standards includes: 4) report on the breakdown of contingent and possible claims and liabilities for derivative financial instruments weighted for credit risk; in the old text
    Now
    5) a report on the breakdown of contingent and possible claims and liabilities for derivative financial instruments weighted for credit risk according to the form attached as Appendix 5 to the Rules monthly, no later than the seventh working day of the month following the reporting month; in this text
  • Deadline
    Before
    Reporting on compliance by second-level banks of prudential standards includes: 6) report on the distribution of open positions by time intervals (by currencies); in the old text
    Now
    7) a report on the distribution of open positions by time intervals (by currency) according to the form attached as Appendix 7 to the Rules monthly, no later than the seventh working day of the month following the reporting month; in this text
  • Deadline
    Before
    Reporting on compliance by second-level banks of prudential standards includes: 8) report on the breakdown of the maximum size of risk for one borrower (by borrowers); in the old text
    Now
    9) a report on the breakdown of the maximum risk size for one borrower (by borrowers) according to the form attached as Appendix 9 to the Rules monthly, no later than the seventh working day of the month following the reporting month; in this text
  • Deadline
    Before
    Reporting on compliance by second-level banks of prudential standards includes: 10) report on the breakdown of the urgency liquidity coefficients k4-1, k4-2, k4-3; in the old text
    Now
    11) a report on the breakdown of the short-term liquidity coefficients k4-1, k4-2, k4-3 according to the form attached as Appendix 11 to the Rules monthly, no later than the seventh working day of the month following the reporting month; in this text
  • Deadline
    Before
    Submission deadline: weekly, no later than the third working day of the week following the reporting week; in the old text
    Now
    weekly, no later than the fifth working day following the reporting week; in this text
  • Deadline
    Before
    Reporting on compliance by second-level banks of prudential standards includes: 15) report on the calculation of capital adequacy coefficients in securitization; in the old text
    Now
    16) a report on the calculation of capital adequacy coefficients in securitization according to the form attached as Appendix 16 to the Rules monthly, no later than the seventh working day of the month following the reporting month; in this text
  • Deadline
    Before
    Reporting on compliance by second-level banks of prudential standards includes: 16) report on the breakdown of assets weighted for credit risk, submitted by Islamic banks; in the old text
    Now
    17) a report on the breakdown of assets weighted for credit risk presented by Islamic banks according to the form attached as Appendix 17 to the Rules monthly, no later than the seventh working day of the month following the reporting month; in this text
  • Deadline
    Before
    Reporting on compliance by second-level banks of prudential standards includes: 17) report on the breakdown of contingent and possible liabilities weighted for credit risk, submitted by Islamic banks; in the old text
    Now
    18) a report on the breakdown of contingent and possible liabilities weighted for credit risk presented by Islamic banks according to the form attached as Appendix 18 to the Rules monthly, no later than the seventh working day of the month following the reporting month; in this text
  • Deadline
    Before
    Reporting on compliance by second-level banks of prudential standards includes: 18) report on the breakdown of market risk associated with changes in the market value of inventory, submitted by Islamic banks; in the old text
    Now
    19) a report on the breakdown of market risk associated with changes in the market value of inventory presented by Islamic banks according to the form attached as Appendix 19 to the Rules monthly, no later than the seventh working day of the month following the reporting month; in this text
  • Who is bound
    Before
    Report on currency positions by each foreign currency and net currency position for each working day of the week (month) in the old text
    Now
    12) a report on foreign exchange positions for each foreign currency and the foreign exchange net position for each working day of the week (month) of branches of non-resident banks, according to the form attached as Appendix 33 to the Rules: in this text
  • Who is bound
    Before
    "15) the form of the report on the breakdown of the capitalization coefficient of banks to liabilities to non-residents of the Republic of Kazakhstan according to Appendix 16 to this resolution;"; in the old text
    Now
    14) a report on the breakdown of the capitalization coefficient to liabilities to non-residents of the Republic of Kazakhstan of branches of non-resident banks, according to the form attached as Appendix 35 to the Rules monthly, no later than the seventh working day of the month following the reporting month; in this text
  • Deadline
    Before
    quarterly, no later than sixty calendar days following the reporting quarter; in the old text
    Now
    quarterly (except for the fourth quarter) no later than 70 (seventy) calendar days following the reporting quarter; in this text
  • Deadline
    Before
    anually, within one hundred twenty calendar days after the end of the financial year; in the old text
    Now
    annually no later than May 31 (inclusive) of the year following the reporting year. in this text
  • Who is bound
    Before
    4. The Form is signed by the head, chief accountant or persons authorized to sign the report. in the old text
    Now
    3. The Form is signed by the head or person entrusted with the function of signing the report, and the executor. in this text
  • Deadline
    Before
    Submission deadline: no later than the seventh working day of the month following the reporting month. in the old text
    Now
    Deadline for submitting the form for the collection of administrative data on a gratuitous basis: no later than the eleventh working day of the month following the reporting month in this text
  • Who is bound
    Before
    3. The Form is compiled monthly by second-level banks as of the first day of each month. in the old text
    Now
    2. The Form is compiled monthly by level 2 banks, branches of non-resident banks of the Republic of Kazakhstan as of the first day of each month. in this text
  • What must be done
    Before
    10. In the absence of information, the Form is submitted with zero balances. in the old text
    Now
    10. If there is no data, the Form is not submitted. in this text
  • Deadline
    Before
    Submission deadline: monthly, no later than the seventh working day of the month following the reporting month in the old text
    Now
    Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: monthly, no later than the seventh working day of the month following the reporting month report for December with final turnovers (including in the absence of final turnovers) – no later than January 31 of the year following the completed financial year in this text
  • Who is bound
    Before
    4. The Form is signed by the head, chief accountant, or persons authorized to sign the report. in the old text
    Now
    3. The Form is signed by the head or the person authorized to sign the report, and the executor. in this text
  • Deadline
    Before
    Submission deadline: monthly, no later than seventh working day of month following the reporting month (in case of presence of pension assets transferred to external management, no later than twentieth day of month following the reporting month) in the old text
    Now
    Deadline for submitting the Form intended for the collection of administrative data on a gratuitous basis: weekly, no later than the fifth working day of the week following the reporting week monthly, no later than the seventh working day of the month following the reporting month report for December with closing entries (including in the absence of closing entries) – no later than January 31 of … in this text
  • Scope
    Before
    6. The Form is filled out for each day of the reporting month. in the old text
    Now
    5. In column 3 of Tables 1 and 2, data are filled out for each working day of the month. in this text
  • Who is bound
    Before
    4. The Form is signed by the head, chief accountant or persons authorized to sign the report. in the old text
    Now
    3. The Form is signed by the head or the person entrusted with the function of signing the report, and the executor. in this text
  • Who is bound
    Before
    4. The Form is signed by the head, chief accountant or persons authorized to sign the report. in the old text
    Now
    3. The Form is signed by the head or the person entrusted with the function of signing the report, and the executor. in this text
  • What must be done
    Before
    7. Column 6 indicates the amount of contingent and possible liabilities (Column 3), multiplied by the value of the conversion coefficient in percent (Column 4) and the value of the credit risk coefficient in percent (Column 5). in the old text
    Now
    7. In columns 5 and 6, the conversion coefficient in percent and the credit risk coefficient for each group of obligations are indicated, according to Chapter 3 of the Norms for Islamic banks. in this text
  • Who is bound
    Before
    3. The Form is compiled monthly by second-tier banks as of the first day of each month. in the old text
    Now
    2. The Form is compiled monthly by branches of non-resident banks of the Republic of Kazakhstan (including branches of Islamic non-resident banks of the Republic of Kazakhstan) as of the first day of each month. in this text
  • Who is bound
    Before
    29. Lines 35, 36 and 81 are filled only by Islamic banks. in the old text
    Now
    15. Lines 23, 24 and 69 are filled only by branches of Islamic non-resident banks. in this text
  • Deadline
    Before
    Submission deadline: monthly, no later than the seventh working day of the month following the reporting month in the old text
    Now
    Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: monthly, no later than the seventh working day of the month following the reporting month report for December with inclusion of closing turnovers (including in the absence of closing turnovers) – no later than January 31 of the year following the completed financial year in this text
  • Who is bound
    Before
    4. The Form is signed by the first head, chief accountant or persons authorized to sign the report. in the old text
    Now
    3. The Form is signed by the head or person vested with the function of signing the report, and the executor. in this text
  • Scope
    Before
    Submission deadline: no later than the seventh working day of the month following the reporting month. in the old text
    Now
    Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: no later than the seventh business day of the month following the reporting month report for December with closing entries (including in the absence of closing entries) – no later than January 31 of the year following the completed financial year in this text
  • Scope
    Before
    Submission deadline: no later than the seventh working day of the month following the reporting month. in the old text
    Now
    Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: no later than the seventh business day of the month following the reporting month report for December with closing entries (including in the absence of closing entries) – no later than January 31 of the year following the completed financial year in this text
  • Scope
    Before
    Submission deadline: no later than the tenth working day of the month following the reporting month. in the old text
    Now
    Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: no later than the tenth working day of the month following the reporting month report for December with closing entries (including in the absence of closing entries) – no later than January 31 of the year following the completed financial year in this text
  • Deadline
    Before
    quarterly, no later than sixty calendar days following the reporting quarter; in the old text
    Now
    quarterly (except for the fourth quarter) no later than 70 (seventy) calendar days following the reporting quarter in this text
  • Deadline
    Before
    Submission deadline: quarterly, no later than sixty calendar days following the reporting quarter. in the old text
    Now
    quarterly (except for the fourth quarter) no later than 60 (sixty) calendar days following the reporting quarter in this text
  • Deadline
    Before
    Submission deadline: quarterly, no later than sixty calendar days following the reporting quarter. in the old text
    Now
    quarterly (except for the fourth quarter) no later than 60 (sixty) calendar days following the reporting quarter in this text
New in this text (81)
  • 4. The completeness and accuracy of data in the reports are ensured by the head of the bank, banking holding, or bank having a subsidiary but not having a banking holding, or by a person entrusted with the function of signing the report. in this text
  • 5. Reports on compliance with prudential norms by banking conglomerates shall be accompanied by information on normative values, the methodology for calculating prudential norms of participants of the banking conglomerate that are non-residents of the Republic of Kazakhstan, established by normative legal acts of the authorized body of the corresponding state regulating their activities in the co… in this text
  • 6. Reports on compliance with prudential norms by banking conglomerates to the National Bank are submitted in electronic form via the automated digital subsystem until the loss of the status of a banking holding or the cessation of activities by a bank having a subsidiary but not having a banking holding. in this text
  • 3) a report on the breakdown of assets weighted for risks for the calculation of the countercyclical capital buffer and sectoral countercyclical capital buffer according to the form attached as Appendix 3 to the Rules monthly, no later than the eleventh working day of the month following the reporting month; in this text
  • 10. Branches of non-resident banks of the Republic of Kazakhstan and branches of Islamic non-resident banks of the Republic of Kazakhstan submit to the National Bank: in this text
  • 1) a report on compliance with prudential norms of branches of non-resident banks, according to the form attached as Appendix 22 to the Rules monthly, no later than the seventh working day of the month following the reporting month; in this text
  • 17) a report on the breakdown of the liquidity coverage coefficient of branches of non-resident banks, according to the form attached as Appendix 38 to the Rules monthly, no later than the tenth working day of the month following the reporting month; in this text
  • 1) a report on compliance with prudential norms by the banking conglomerate according to the form attached as Appendix 40 to the Rules: in this text
  • annually no later than May 31 (inclusive) of the year following the reporting year; in this text
  • 2) a report on the breakdown of assets, contingent and possible claims and liabilities of participants of the banking conglomerate, weighted by the degree of investment risk, according to the form attached as Appendix 41 to the Rules: in this text
  • annually no later than May 31 (inclusive) of the year following the reporting year; in this text
  • 3) a report on the collection of information on investments representing investments in the charter capital of legal entities, subordinated debt of legal entities, as well as other investments in the equity of legal entities that are participants of the banking conglomerate, made during the reporting period, as well as those in effect as of the reporting date, according to the form attached as Ap… in this text
  • annually no later than May 31 (inclusive) of the year following the reporting year; in this text
  • 4) a report on the structure of the securities portfolio of participants of the banking conglomerate as of the reporting date according to the form attached as Appendix 43 to the Rules: in this text
  • annually no later than May 31 (inclusive) of the year following the reporting year; in this text
  • annually no later than May 31 (inclusive) of the year following the reporting year; in this text
  • 15. Line 25 is filled in accordance with the data from the report on the breakdown of the calculation of specific interest rate risk (by currency according to the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217 "Codes for the Representation of Currencies and Funds"). in this text
  • 16. Line 26 is filled in accordance with the data from the report on the breakdown of the calculation of general interest rate risk (by currency according to the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217 "Codes for the Representation of Currencies and Funds"). in this text
  • 5. In columns 2 and 3, values are selected from the digital resource used for data processing (hereinafter – System List of Data). in this text
  • 9. Data for lines 1, 2, 3, 4, 5, and 6 are filled in accordance with the report on the breakdown of assets weighted for credit risk for level 2 banks and branches of non-resident banks of the Republic of Kazakhstan according to Appendices 2 and 23 to the Rules and taking into account the loan category indicator (contingent liability) weighted by credit risk degree according to Appendix 5 of Resol… in this text
  • 5. In columns 2 and 3, values are selected from the digital resource used for data processing (hereinafter – System List of Data). in this text
  • Values are selected from the System List of Data. in this text
  • 5. In column 2, values are selected from the digital resource used for data processing (hereinafter – System List of Data). in this text
  • 7. In columns 4 and 7, the credit risk coefficient for derivative financial instruments in percent and the credit risk coefficient for the counterparty in percent for each group of assets are indicated, according to Chapter 3 of the Norms for banks and Chapter 2 of the Norms for Islamic banks. in this text
  • Values are selected from the System List of Data. in this text
  • 5. In column 2, the values of the group type are selected from the digital resource used for data processing (hereinafter – System List of Data). in this text
  • Values are selected from the System List of Data. in this text
  • 6. In column 5, weighting coefficients are indicated, according to Chapter 3 of the Norms for banks and Chapter 2 of the Norms for Islamic banks. in this text
  • Values are selected from the digital resource used for data processing (hereinafter – System List of Data). in this text
  • 10. In rows 1, 2 and 3, values are selected from the System List of Data. in this text
  • 8. In column 1 of Tables 1 and 2, values are selected from the digital resource used for data processing (System List of Data). in this text
  • 6. In row 1 of Table 1 and in rows 1 and 2 of Table 2, values are selected from the digital resource used for data processing (System List of Data). in this text
  • 7. When filling out row 3 of Table 1, compliance with the requirement for the value of internal assets to be greater than or equal to the average monthly value of internal liabilities, subordinated debt, debt securities issued by the bank, share capital or charter capital for the previous reporting month, multiplied by the coefficient established by Chapter 7 of the Normatives for Islamic banks a… in this text
  • 9. When filling out row 3 of Table 2 for each working day, data are indicated, including the average monthly value of charter capital established in the reporting month, or the average monthly value of own capital established in the reporting month, depending on which average monthly value of which row constitutes the minimum value. in this text
  • 5. In row 1, values are selected from the digital resource used for data processing (System List of Data). in this text
  • 6. In rows 1, 7, 8 and 9, values are selected from the digital resource used for data processing (System List of Data). in this text
  • 5. In columns 2 and 3, values are selected from the digital resource used for data processing (hereinafter – System List of Data). in this text
  • 7. In column 5, the risk degree in percent for each group of assets is indicated, according to Chapter 2 of the Normatives for banks. in this text
  • 5. In columns 2 and 3, values are selected from the digital resource used for data processing (hereinafter – System List of Data). in this text
  • Values are selected from the System List of Data. in this text
  • 7. In rows 1, 2, 3, 4, 5, 6, and 7, values are selected from the digital resource used for data processing (System List of Data). in this text
  • 5. In rows 1, 2, and 3, values are selected from the digital resource used for data processing (System List of Data). in this text
  • 5. In columns 2 and 3, values are selected from the digital resource used for data processing (hereinafter – System List of Data). in this text
  • 5. In columns 2 and 3, values are selected from the digital resource used for data processing (hereinafter – System List of Data). in this text
  • Values are selected from the System List of Data. in this text
  • 5. In column 2, values are selected from the digital resource used for data processing (hereinafter – System List of Data). in this text
  • 7. In columns 4 and 7, the credit risk coefficient for derivative financial instruments in percent and the credit risk coefficient for the counterparty in percent for each group of assets are indicated, according to Chapter 2 of Normatives No. 73. in this text
  • Values are selected from the System List of Data. in this text
  • 6. In column 4, the specific risk coefficients in percent are indicated, according to Chapter 2 of Normatives No. 73. in this text
  • Values are selected from the digital resource used for data processing (hereinafter – System List of Data). in this text
  • 8. In row 1, values are selected from the System List of Data. in this text
  • Report for December, including closing transactions (including in the absence of closing transactions) – no later than January 31 of the year following the completed financial year in this text
  • 10. In rows 1, 2, and 3, values are selected from the System List of Data. in this text
  • Report for December, including closing transactions (including in the absence of closing transactions) – no later than January 31 of the year following the completed financial year in this text
  • Report for December, including closing transactions (including in the absence of closing transactions) – no later than January 31 of the year following the completed financial year in this text
  • 5. When filling out the Form, information calculated in accordance with Chapter 3 of the Methodology for Calculating Prudential Normatives and Other Mandatory Norms and Limits for Branches of Non-Resident Banks of the Republic of Kazakhstan (Including Branches of Islamic Non-Resident Banks of the Republic of Kazakhstan), approved by Resolution No. 73, is indicated. in this text
  • Report for December, including closing transactions (including in the absence of closing transactions) – no later than January 31 of the year following the completed financial year in this text
  • 7. In row 1 of Tables 1 and 2, values are selected from the digital resource used for data processing (System List of Data). in this text
  • 5. In rows 1, 2, 3, 4, 5, 6 and 7, information on claims and liabilities in foreign currency, accounted for on balance sheet accounts, net of reserves formed in accordance with international financial reporting standards, is indicated. in this text
  • 5. In row 1 of Tables 1 and 2, values are selected from the digital resource used for data processing (System List of Data). in this text

The first 60 of 81 are shown.

Not carried over (113)
  • "1. Approve: 1) a large participant of a second-level bank, insurance (reinsurance) organization, investment portfolio manager being an individual, the reporting provided for in subparagraphs 2) and 3) of paragraph 1 of this resolution, annually, within one hundred twenty calendar days after the end of the financial year; in the old text
  • "1. Approve: 2) a large participant of a second-level bank being a resident legal entity of the Republic of Kazakhstan, a banking holding company being a resident of the Republic of Kazakhstan, except for second-level banks having the status of a large participant of a second-level bank or banking holding company: in the old text
  • 3) an insurance holding company being a resident of the Republic of Kazakhstan, except for second-level banks having the status of an insurance holding company, as well as an insurance (reinsurance) organization having the status of an insurance holding company, the reporting provided for in subparagraphs 4), 5), 6) and 7) of paragraph 1 of this resolution, quarterly, no later than thirty calenda… in the old text
  • 4) a large participant of an insurance (reinsurance) organization being a resident legal entity of the Republic of Kazakhstan, except for second-level banks having the status of a large participant of an insurance (reinsurance) organization, as well as an insurance (reinsurance) organization having the status of a large participant of an insurance (reinsurance) organization, the reporting provide… in the old text
  • 5) a large participant of an insurance (reinsurance) organization being a resident legal entity of the Republic of Kazakhstan, in case the insurance (reinsurance) organization does not have an insurance holding company, except for second-level banks having the status of a large participant of an insurance (reinsurance) organization, as well as an insurance (reinsurance) organization having the st… in the old text
  • 6) a large participant of an investment portfolio manager being a resident legal entity of the Republic of Kazakhstan, except for second-level banks having the status of a large participant of an investment portfolio manager, the reporting provided for in subparagraphs 5), 6) and 7) of paragraph 1 of this resolution, annually, no later than thirty calendar days after the end of the financial year; in the old text
  • 7) a large participant being a legal entity owning (having the right to vote) twenty-five or more percent of voting shares of an investment portfolio manager being a resident of the Republic of Kazakhstan, except for second-level banks having the status of a large participant of an investment portfolio manager, the reporting provided for in subparagraphs 5), 6) and 7) of paragraph 1 of this resol… in the old text
  • 8) in case the investment portfolio manager does not have a large participant owning (having the right to vote) twenty-five or more percent of voting shares of the investment portfolio manager, a large participant of an investment portfolio manager being a legal entity and resident of the Republic of Kazakhstan, except for second-level banks having the status of a large participant of an investme… in the old text
  • 9) a banking holding company, a second-level bank not having a banking holding company included in the composition of a banking conglomerate, an insurance holding company included in the composition of an insurance group, the reporting provided for in subparagraph 8) of paragraph 1 of this resolution: in the old text
  • 10) a large participant of a second-level bank being a resident legal entity of the Republic of Kazakhstan, a banking holding company, an insurance holding company being residents of the Republic of Kazakhstan, a second-level bank not having a banking holding company included in the composition of a banking conglomerate, the reporting provided for in subparagraph 9) of paragraph 1 of this resolut… in the old text
  • 11) a large participant of an insurance (reinsurance) organization being a legal entity, in case the insurance (reinsurance) organization does not have an insurance holding company, the reporting provided for in subparagraph 9) of paragraph 1 of this resolution, in part of unconsolidated financial statements: in the old text
  • 12) a large participant of an investment portfolio manager being a resident legal entity of the Republic of Kazakhstan, the reporting provided for in subparagraph 9) of paragraph 1 of this resolution, annually, within one hundred twenty calendar days after the end of the financial year; in the old text
  • 13) a large participant being a legal entity owning (having the right to vote) twenty-five or more percent of voting shares of an investment portfolio manager being a resident of the Republic of Kazakhstan, the reporting provided for in subparagraph 9) of paragraph 1 of this resolution, in part of consolidated financial statements: in the old text
  • in part of unconsolidated financial statements: in the old text
  • 14) in case the investment portfolio manager does not have a large participant owning (having the right to vote) twenty-five or more percent of voting shares of the investment portfolio manager, a large participant of an investment portfolio manager being a resident legal entity of the Republic of Kazakhstan, the reporting provided for in subparagraph 9) of paragraph 1 of this resolution, in part… in the old text
  • in part of unconsolidated financial statements: in the old text
  • 15) a large participant of a second-level bank, insurance (reinsurance) organization being a legal or natural person, a banking holding company, an insurance holding company, the reporting provided for in subparagraph 10) of paragraph 1 of this resolution, within thirty calendar days from the date of adoption of the decision on changing the quantity and/or percentage ratio of shares owned by it; in the old text
  • 17) a large participant of a second-level bank, insurance (reinsurance) organization, investment portfolio manager being a legal entity, a banking holding company, non-resident insurance holding companies of the Republic of Kazakhstan, annually, within one hundred twenty calendar days after the end of the financial year, consolidated, if available, annual unconsolidated financial statements and e… in the old text
  • The explanatory note is prepared in accordance with the requirements of the corresponding supervisory authority of the country of its location; in the old text
  • 18) a non-resident banking holding company of the Republic of Kazakhstan, the reporting provided for in subparagraph 6) of paragraph 1 of this resolution, quarterly no later than the tenth day of the month following the reporting quarter."; in the old text
  • the reporting provided for in subparagraphs 2) and 4) of paragraph 1 of this resolution, no later than the seventh working day of the month following the reporting month, in case the Unified Accumulative Pension Fund has pension assets transferred to external management - no later than the twentieth day of the month following the reporting month; in the old text
  • the reporting provided for in subparagraphs 3), 5), 6), 7), 8), 9), 10), 11), 12), 13), 14), 15), 16), 17), 18), 19), 20-1) and 20-2) of paragraph 1 of this resolution, no later than the seventh working day of the month following the reporting month;"; in the old text
  • 8. Rows 2, 3 and 4 use international stock exchanges indicated in Appendix 8 of the Normative Values and Calculation Methodologies for Prudential Norms and Other Mandatory Standards and Limits, Bank Capital Size, established according to Appendix 1 to Resolution No. 170. in the old text
  • 4. Identity of data submitted in electronic format to data on paper media is ensured by the first head of the bank (during his absence - by a person authorized to sign the report) and the chief accountant of the bank. in the old text
  • Reporting by major participants of banks, banking holding companies, major participants of insurance (reinsurance) organizations, insurance holding companies, major participants managing an investment portfolio, second-level banks includes: 1) form of information on income and property of a major participant of a second-level bank, insurance (reinsurance) organization, managing an investment port… in the old text
  • Reporting by major participants of banks, banking holding companies, major participants of insurance (reinsurance) organizations, insurance holding companies, major participants managing an investment portfolio, second-level banks includes: 5) form of information on major participants (shareholders) of a major participant of a second-level bank, insurance (reinsurance) organization, managing an i… in the old text
  • Reporting by major participants of banks, banking holding companies, major participants of insurance (reinsurance) organizations, insurance holding companies, major participants managing an investment portfolio, second-level banks includes: 7) form of report on the breakdown of working tables for preparing consolidated financial statements; in the old text
  • Reporting by major participants of banks, banking holding companies, major participants of insurance (reinsurance) organizations, insurance holding companies, major participants managing an investment portfolio, second-level banks includes: 8) form of consolidated and unconsolidated financial statements and explanatory note thereto; in the old text
  • quarterly - by a large participant of a second-level bank, insurance (reinsurance) organization, in the absence of an insurance holding company at the insurance (reinsurance) organization, by a large participant owning (having the right to vote) twenty-five or more percent of voting shares of an investment portfolio manager, by a large participant of an investment portfolio manager, in the absenc… in the old text
  • anually - by large participants of an insurance (reinsurance) organization, investment portfolio manager, being resident legal entities of the Republic of Kazakhstan. in the old text
  • 7. The Form reflects data on all organizations in which the large participant of a second-level bank, insurance (reinsurance) organization, investment portfolio manager, being a legal entity, banking holding company, insurance holding company are participants (directly or indirectly). in the old text
  • quarterly - by a large participant of an insurance (reinsurance) organization, in the absence of an insurance holding company at the insurance (reinsurance) organization, by a large participant owning (having the right to vote) twenty-five or more percent of voting shares of an investment portfolio manager, by a large participant of an investment portfolio manager, in the absence of a large parti… in the old text
  • anually - by large participants of an insurance (reinsurance) organization, investment portfolio manager, being resident legal entities of the Republic of Kazakhstan. in the old text
  • 6. Column 5 of Table 1 is filled in according to the nature of activity of the person specified in column 4. in the old text
  • 7. Columns 7 and 8 of Table 1 are filled in if the large participant of a second-level bank, insurance (reinsurance) organization, investment portfolio manager, banking holding company, insurance holding company is created in the organizational-legal form of a joint-stock company. in the old text
  • 8. In column 4 of Table 2, grounds for control are indicated in accordance with Article 2 of the Law of the Republic of Kazakhstan dated August 31, 1995 "On Banks and Banking Activity in the Republic of Kazakhstan", Article 3 of the Law of the Republic of Kazakhstan dated December 18, 2000 "On Insurance Activity" and Article 1 of the Law of the Republic of Kazakhstan dated July 2, 2003 "On the Se… in the old text
  • 9. The requirement to fill out Table 2 does not apply to banking holding companies - non-residents of the Republic of Kazakhstan. in the old text
  • annually - by large participants of an insurance (reinsurance) organization, an investment portfolio manager, being legal entities-residents of the Republic of Kazakhstan. in the old text
  • 1) a banking holding company, an insurance holding company reflect information on persons related to it by special relations; in the old text
  • 7. Table 1 discloses information on all transactions of the reporting person with persons related, including affiliated with the reporting person by special relations, the amount of which for each type of operations with a related, including affiliated person exceeds 0.01 percent in aggregate of the size of the reporting person's equity capital as of the reporting date. in the old text
  • 8. 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. in the old text
  • 9. Column 11 of Table 1 is not mandatory for completion in the absence of information. in the old text
  • 10. When compiling the quarterly Form at the beginning of the year, Table 1 reflects transactions with related, including affiliated persons, closed during the fourth quarter, as well as those acting as of the reporting date. in the old text
  • 6. Data is filled in from consolidated and non-consolidated financial statements, not audited by an audit organization, or audited by an audit organization if available, and is indicated in thousands of tenge. in the old text
  • Reports provided in arbitrary form, as well as the explanatory note to consolidated and non-consolidated financial statements may be provided in millions of tenge. in the old text
  • 7. The explanatory note to consolidated and non-consolidated financial statements is provided in arbitrary form and must contain, among other things, the following information: in the old text
  • 1) basic information, including for consolidated reporting - a list of organizations whose data is included in the financial statements, detailed description of methods for preparing financial statements, methods of accounting for investments in subsidiary and associated (dependent) organizations broken down by each organization; in the old text
  • 2) breakdowns and explanations to the financial statements; in the old text
  • 3) information about significant events after the reporting date (events that occur in the period between the reporting date and the date of preparation of the financial statements and which have or may have an impact on the financial position). in the old text
  • 8. For a large participant of a second-level bank, being a legal entity-resident of the Republic of Kazakhstan, the Form for non-consolidated reporting is compiled for the large participant of a second-level bank and each organization in which the large participant of a second-level bank is a large participant (large shareholder), excluding second-level banks. in the old text
  • 9. For a banking holding company (insurance holding company) included in a banking conglomerate (insurance group), the Form for non-consolidated financial statements is compiled for each participant of the banking conglomerate (insurance group) separately, excluding a participant of the banking conglomerate that is a second-level bank. in the old text
  • 10. The requirement to submit consolidated and non-consolidated financial statements and explanatory note thereto does not apply to a second-level bank without a banking holding company included in the banking conglomerate. in the old text
  • A second-level bank without a banking holding company included in the banking conglomerate submits the Form for non-consolidated financial statements for each subsidiary organization separately. in the old text
  • 11. In case if several banking holding companies are included in one banking conglomerate, then submission of the Form for non-consolidated reporting for each participant of the banking conglomerate is required only for one of the banking holding companies (upper level of the banking conglomerate). in the old text
  • 12. In case if a banking holding company and a second-level bank without a banking holding company included in the banking conglomerate have previously submitted non-consolidated 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. in the old text
  • 13. In case if information from the consolidated and non-consolidated balance sheets and income statements of participants of the banking conglomerate, insurance group is reflected in Appendix 8 to this Resolution, then submission of such information for each participant of the banking conglomerate (insurance group) separately is not required. in the old text
  • Submission deadline: within thirty calendar days from the day of adoption of the decision on changing the quantity and/or percentage ratio of shares owned by a large participant of a second-level bank, insurance (reinsurance) organization, being a legal or physical person, banking holding company, insurance holding company. in the old text
  • 3. The reporting Form is compiled by a large participant of a second-level bank, insurance (reinsurance) organization, being a legal or physical person, banking holding company, insurance holding company, in case of change in the quantity of shares owned by a large participant of a second-level bank, insurance (reinsurance) organization, being a legal or physical person, banking holding company, … in the old text
  • When submitting the Form by a physical person, it is signed by the physical person. in the old text
  • 5. In electronic format, documents confirming the fact of adoption of a decision on changing the quantity and/or percentage ratio of shares, as well as documents confirming the sources and funds used for acquiring shares of a second-level bank, insurance (reinsurance) organization, are attached to the report in arbitrary form. in the old text

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