Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 107 of September 21, 2020 'On Approval of the Rules for Submission of Accounting Data Reports by Branches of Non-Resident Banks, Non-Resident Insurance (Reinsurance) Organizations, and Non-Resident Insurance Brokers of the Republic of Kazakhstan'

Registered in the Ministry of Justice of the Republic of Kazakhstan on September 25, 2020, No. 21278

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«ҚАЗАҚСТАН РЕСПУБЛИКАСЫНЫҢ		РЕСПУБЛИКАНСКОЕ ГОСУДАРСТВЕННОЕ УЧРЕЖДЕНИЕ
ҰЛТТЫҚ БАНКІ»
		«НАЦИОНАЛЬНЫЙ БАНК
РЕСПУБЛИКАЛЫҚ		РЕСПУБЛИКИ КАЗАХСТАН»
МЕМЛЕКЕТТІК МЕКЕМЕСІ
БАСҚАРМАСЫНЫҢ		ПОСТАНОВЛЕНИЕ
ҚАУЛЫСЫ		ПРАВЛЕНИЯ
«21» сентября 2020 года		№107
Нұр-Сұлтан қаласы		город Нур-Султан

On Approval of the Rules for Submission of Accounting Data Reports by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Footnote. Loses force from January 1, 2026 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan of December 24, 2025 No. 104.

In accordance with subparagraph 63) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", subparagraphs 1) and 3-4) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:

Footnote. Preamble in the edition of the Resolution of the Board of the National Bank of RK of 19.12.2022 No. 122 (enters into force from January 1, 2023).

1. Approve the attached Rules for Submission of Accounting Data Reports by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan.

2. The Department of Accounting shall, in the manner established by the legislation of the Republic of Kazakhstan, ensure:
   1) together with the Legal Department, the state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;
   2) placement of this resolution on the official Internet resource of the National Bank of the Republic of Kazakhstan after its official publication;
   3) within ten working days after the state registration of this resolution, submission to the Legal Department of information on the implementation of measures provided for in subparagraph 2) of this paragraph and paragraph 3 of this resolution.

3. The Department of Information and Communications – Press Service of the National Bank shall, within ten calendar days after the state registration of this resolution, send a copy of it for official publication in periodical print editions.

4. Control over the implementation of this resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan A.M. Baymagambetov.

5. This resolution enters into force from December 16, 2020 and is subject to official publication.

Chairman
National Bank	E. Dosayev

Correct:
Chief Specialist-Secretary of the Board B. Akhmedzhanov

Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan of "21" September 2020 No. 107

Rules for submission of accounting data reports by branches of non-resident banks of the Republic of Kazakhstan, by branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, by branches of non-resident insurance brokers of the Republic of Kazakhstan

Chapter 1. General Provisions

1. These Rules for Submission of Accounting Data Reports by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan (hereinafter – Rules) are developed in accordance with subparagraph 63) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan", subparagraph 3-4) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics" and define the procedure for submission of accounting data reports by branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan (hereinafter – branches), including forms, list, frequency and deadlines for their submission.

Footnote. Paragraph 1 in the edition of the Resolution of the Board of the National Bank of RK of 19.12.2022 No. 122 (enters into force from January 1, 2023).

2. In accounting data reports, an amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 (one thousand) tenge.

3. Accounting data reports are submitted in electronic format.

4. Accounting data reports on paper are signed by the head of the branch or the person performing his duties, the chief accountant, the executor and are kept by the branch. At the request of the authorized body for regulation, control and supervision of the financial market and financial organizations, the branch, no later than 2 (two) working days from the date of receipt of the request, submits accounting data reports on paper, which do not contain corrections and erasures.

5. Accounting data reports submitted in electronic format correspond to accounting data reports on paper. The identity of data submitted in electronic format to data on paper is ensured by the head of the branch or the person performing his duties.

In annual accounting data reports on paper, the presence of 2 (two) or more comparative periods is allowed.

6. In the event of detection of errors in previously submitted to the National Bank of the Republic of Kazakhstan (hereinafter – National Bank) accounting data reports, the branch ensures correction of errors by carrying out the following measures in the specified sequence:
   1) corrects the detected error by making an accounting entry and retrospective adjustment in the accounting data report of the reporting period in which the corrective accounting entry was made;
   2) sends a written notification to the National Bank indicating a description of the detected error in the previously submitted accounting data reports.

7. Branches submit to the National Bank together with monthly, quarterly and annual accounting data reports an explanatory note in electronic format, in which the detailing and decoding of accounts by items of the statement of assets and liabilities "other assets" and "other liabilities", as well as by items of the statement of income and expenses "other income" and "other expenses" are disclosed.

Branches of non-resident banks of the Republic of Kazakhstan additionally submit in the explanatory note the detailing of the items "interest income" and "interest expense" of the statement of income and expenses and the statement of cash flows.

8. Statements of cash flows are prepared in accordance with international financial reporting standards using the direct method.

Chapter 2. Submission of Annual Accounting Data Reports

9. Branches annually by April 30 (inclusive) of the year following the reporting year submit to the National Bank in electronic format annual accounting data reports prepared in accordance with international financial reporting standards, in the following forms:
   1) statement of assets and liabilities in the form according to Appendix 1 to the Rules;
   2) statement of income and expenses in the form according to Appendix 2 to the Rules;
   3) statement of cash flows in the form according to Appendix 3 to the Rules.

Additionally, branches of non-resident insurance organizations of the Republic of Kazakhstan having a license in the "life insurance" industry and concluding insurance contracts providing for conditions for the policyholder's participation in investments, submit to the National Bank annually by April 30 (inclusive) of the year following the reporting year, a report on assets of the investment fund (clients) in the form according to Appendix 4 to the Rules and a report on income and expenses of the assets of the investment fund (clients) in the form according to Appendix 5 to the Rules.

Chapter 3. Submission of Quarterly and Monthly Accounting Data Reports

10. To the National Bank, quarterly accounting data reports:
    1) branches of non-resident banks of the Republic of Kazakhstan submit no later than 60 (sixty) calendar days following the reporting quarter, in the following forms:
    statement of assets and liabilities in the form according to Appendix 1 to the Rules; statement of income and expenses in the form according to Appendix 2 to the Rules; statement of cash flows in the form according to Appendix 3 to the Rules;
    2) branches of non-resident insurance brokers of the Republic of Kazakhstan submit no later than the 6th (sixth) working day of the month following the reporting quarter, in the following forms:
    statement of cash flows in the form according to Appendix 3 to the Rules; statement of assets and liabilities in the form according to Appendix 6 to the Rules; statement of income and expenses in the forms according to Appendix 7 to the Rules.

11. To the National Bank, monthly accounting data reports:
    1) branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan submit no later than the 6th (sixth) working day of the month following the reporting month, in the following forms:
    statement of cash flows in the form according to Appendix 3 to the Rules; statement of assets and liabilities in the form according to Appendix 8 to the Rules; statement of income and expenses in the form according to Appendix 9 to the Rules;
    2) branches of non-resident insurance organizations of the Republic of Kazakhstan having a license in the "life insurance" industry and concluding insurance contracts providing for conditions for the policyholder's participation in investments, submit no later than the 6th (sixth) working day of the month following the reporting month, in the following forms:
    report on assets of the investment fund (clients) in the form according to Appendix 4 to the Rules; report on income and expenses of the assets of the investment fund (clients) in the form according to Appendix 5 to the Rules.

Appendix 1
to the Rules for submission of accounting data reports by branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan

Footnote. Appendix 1 is presented in the edition of the Resolution of the Board of the National Bank of RK of 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official Internet resource: www.nationalbank.kz.

Statement of Assets and Liabilities

Index of administrative data form: F1-FN.
Frequency: quarterly/annual.
Reporting period: as of ""___ 20___year
Circle of persons submitting information: branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan. Submission deadline:
1) branches of non-resident banks of the Republic of Kazakhstan:
quarterly no later than 60 (sixty) calendar days following the reporting quarter; annually by April 30 (inclusive) of the year following the reporting year;
2) branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan – annually by April 30 (inclusive) of the year following the reporting year.
(in thousands of tenge)

Item Name	End of Reporting Period	End of Previous Year
1	2	3
Assets accepted as reserves
…
…
Total assets
…
…
Total liabilities
Head office account
…
Reserves
…
Branch operating results
...
Total liabilities, head office account, reserves and operating results
branch

Name ______	Address ______
______	______
Phone ______
Email address ______
Executor______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his
duties ______	______
surname, first name and patronymic (if any)	signature

Appendix
to the form intended for the collection of administrative data "Statement of Assets and Liabilities"

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

"Statement of Assets and Liabilities"

(index – F1-FN, frequency: quarterly/annual)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for the collection of administrative data "Statement of Assets and Liabilities" (hereinafter – form).

2. The form is developed in accordance with subparagraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".

3. The form is submitted quarterly and annually by branches of non-resident banks of the Republic of Kazakhstan, annually by branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan as of the end of the reporting period.

4. The unit of measurement used when filling out the form is set at 1000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 (one thousand) tenge.

5. The completed form is signed by the head or the person performing his duties, the chief accountant and the executor.

Chapter 2. Filling out the form

6. When filling out column 1, item names are filled in arbitrarily, based on the operations of the branch of the non-resident bank of the Republic of Kazakhstan, the branch of the non-resident insurance (reinsurance) organization of the Republic of Kazakhstan, the branch of the non-resident insurance broker of the Republic of Kazakhstan.

7. Column 2 indicates data as of the end of the reporting period, including the last day of the reporting period.

8. Column 3 indicates data as of the end of the previous year.

Appendix 2
to the Rules for submission of accounting data reports by branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan

Footnote. Appendix 2 is presented in the edition of the Resolution of the Board of the National Bank of RK of 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official Internet resource: www.nationalbank.kz.

Statement of Income and Expenses

Index of administrative data form: F2-FN.
Frequency: quarterly/annual.
Reporting period: as of ""___ 20___year
Circle of persons submitting information: branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan. Submission deadline:
1) branches of non-resident banks of the Republic of Kazakhstan:
quarterly no later than 60 (sixty) calendar days following the reporting quarter; annually by April 30 (inclusive) of the year following the reporting year;
2) branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan – annually by April 30 (inclusive) of the year following the reporting year.

(in thousands of tenge)

Item Name	For the period from the beginning of the current year (cumulative)	For the analogous period from the beginning of the previous year (cumulative)
1	2	3
...
...
...
...
Total income
...
...
...
...
Total expenses
Net income (expense) before payment
corporate income tax
Corporate income tax
...
Total net income (expense) for the period

Name ______	Address ______
______	______
Phone ______
Email address ______
Executor______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his
duties ______	______
surname, first name and patronymic (if any)	signature

Appendix
to the form intended for the collection of administrative data "Statement of Income and Expenses"

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

"Statement of Income and Expenses"

(index – F2-FN, frequency: quarterly/annual)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for the collection of administrative data "Statement of Income and Expenses" (hereinafter – form).

2. The form is developed in accordance with subparagraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".

3. The form is submitted quarterly and annually by branches of non-resident banks of the Republic of Kazakhstan, annually by branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan as of the end of the reporting period.

4. The unit of measurement used when filling out the form is set at 1000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 (one thousand) tenge.

5. The completed form is signed by the head or the person performing his duties, the chief accountant and the executor.

Chapter 2. Filling out the form

6. When filling out column 1, item names are filled in arbitrarily, based on the operations of the branch of the non-resident bank of the Republic of Kazakhstan, the branch of the non-resident insurance (reinsurance) organization of the Republic of Kazakhstan, the branch of the non-resident insurance broker of the Republic of Kazakhstan.

7. Column 2 indicates data for the period from the beginning of the current year (cumulative).

8. Column 3 indicates data for the analogous period from the beginning of the previous year (cumulative).

Appendix 3
to the Rules for submission of accounting data reports by branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan

Footnote. Appendix 3 is presented in the edition of the Resolution of the Board of the National Bank of RK of 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official Internet resource: www.nationalbank.kz.

Statement of Cash Flows

Index of administrative data form: F3-FN.
Frequency: monthly/quarterly/annual.
Reporting period: as of ""___ 20___year
Circle of persons submitting information: branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan. Submission deadline:
1) branches of non-resident banks of the Republic of Kazakhstan:
quarterly no later than 60 (sixty) calendar days following the reporting quarter; annually by April 30 (inclusive) of the year following the reporting year;
2) branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan:
monthly no later than the 6th (sixth) working day of the month following the reporting month; annually by April 30 (inclusive) of the year following the reporting year
3) branches of non-resident insurance brokers of the Republic of Kazakhstan:
quarterly no later than the 6th (sixth) working day of the month following the reporting quarter; annually by April 30 (inclusive) of the year following the reporting year.

(in thousands of tenge)

Item Names	For the reporting period	For the analogous period
		of the previous year
1	2	3
…
Net cash flows from operating activities before payment
income tax
…
Total cash from operating activities
…
Net cash flows from investing activities
…
Cash flows from financing activities
…
Cash and cash equivalents as of the end of the year

Name ______	Address ______
______	______
Phone ______
Email address ______
Executor______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his
duties ______	______
surname, first name and patronymic (if any)	signature

Appendix
to the form intended for the collection of administrative data "Statement of Cash Flows"

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

"Statement of Cash Flows"

(index – F3-FN, frequency: monthly/quarterly/annual)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for the collection of administrative data "Report on Cash Flows" (hereinafter - the form).
2. The form is developed in accordance with subparagraph 65) of Part Two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".
3. The form is submitted quarterly and annually by branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan, and monthly and annually by branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan as of the end of the reporting period.
4. The unit of measurement used when filling out the form is set at 1,000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (one thousand) tenge.
5. The completed form is signed by the head or the person acting in his capacity, the chief accountant, and the executor.

Chapter 2. Filling out the form

6. When filling out column 1, the names of articles are filled in arbitrarily, based on the operations of the branch of the non-resident bank of the Republic of Kazakhstan, the branch of the non-resident insurance (reinsurance) organization of the Republic of Kazakhstan, the branch of the non-resident insurance broker of the Republic of Kazakhstan.
7. Column 2 indicates data for the reporting period, including the last day of the reporting period.
8. Column 3 indicates data as of the end of the analogous period of the previous year.

Appendix 4
to the Rules for Submitting Reports Based on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Footnote. Appendix 4 is presented in the edition of the Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Report on Assets of an Investment Fund (Clients)

Index of the administrative data form: F1-FSONUIP.
Frequency: monthly/annual.
Reporting period: as of ""___ 20___year
Circle of persons submitting information: branches of non-resident insurance organizations of the Republic of Kazakhstan, having a license in the "life insurance" industry and concluding insurance contracts providing for conditions for the policyholder's participation in investments. Submission deadline:
monthly no later than the 6th (sixth) working day of the month following the reporting month; annually by April 30 (inclusive) of the year following the reporting year.

(in thousands of tenge)

Article Name	Line Code	End of Reporting Period	Beginning of Reporting Period
1	2	3	4
Assets
Cash and cash equivalents	1
Affined precious metals	2
Deposits in banks	3
Securities	4
including:
state securities of the Republic of Kazakhstan	4.1
securities of international financial organizations	4.2
non-state securities of foreign issuers	4.3
securities of foreign states	4.4
non-state securities of issuers of the Republic of Kazakhstan	4.5
other securities	4.6
Depositary receipts	5
Units of investment funds	6
Investments in the capital of legal entities that are not joint-stock companies	7
Claims under "reverse REPO" operations	8
Accounts receivable	9
Derivative financial instruments	10
Intangible assets	11
Fixed assets	12
including:
land plots	12.1
buildings and structures	12.2
other fixed assets	12.3
Other assets	13
Total assets	14
Liabilities
Buyback of investment fund securities	15
Dividends payable	16
Loans received	17
Derivative financial instruments	18
Accounts payable	19
Liabilities under "REPO" operations	20
Other liabilities	21
Total liabilities	22
Total net assets	23

Name ______	Address ______
______	______
Phone ______
Email Address ______
Executor______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting in his capacity
______	______
surname, first name and patronymic (if any)	signature

Appendix
to the form intended for the collection of administrative data "Report on Assets of an Investment Fund (Clients)"

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

"Report on Assets of an Investment Fund (Clients)"

(index - F1-FSONUIP, frequency: monthly/annual)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for the collection of administrative data "Report on Assets of an Investment Fund (Clients)" (hereinafter - the form).
2. The form is developed in accordance with subparagraph 65) of Part Two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".
3. The form is filled out monthly and annually by branches of non-resident insurance organizations of the Republic of Kazakhstan, having a license in the "life insurance" industry and concluding insurance contracts providing for conditions for the policyholder's participation in investments, in respect of each client as of the end of the reporting period.
4. The unit of measurement used when filling out the form is set at 1,000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (one thousand) tenge.
5. The completed form is signed by the head or the person acting in his capacity, the chief accountant, and the executor.

Chapter 2. Filling out the form

6. Column 3 indicates data as of the end of the reporting period, including the last day of the reporting period.
7. Column 4 indicates data as of the beginning of the reporting period.
8. In lines 1 to 23, data are indicated based on information from the general ledger or database, grouped taking into account the requirements of international financial reporting standards.

Appendix 5
to the Rules for Submitting Reports Based on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Footnote. Appendix 5 is presented in the edition of the Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Report on Income and Expenses of Assets of an Investment Fund (Clients)

Index of the administrative data form: F2-FSONUIP.
Frequency: monthly/annual.
Reporting period: as of ""___ 20___year
Circle of persons submitting information: branches of non-resident insurance organizations of the Republic of Kazakhstan, having a license in the "life insurance" industry and concluding insurance contracts providing for conditions for the policyholder's participation in investments. Submission deadline:
monthly no later than the 6th (sixth) working day of the month following the reporting month; annually by April 30 (inclusive) of the year following the reporting year.

(in thousands of tenge)

Article Name	Line Code	From the beginning of the year to the reporting date	For the reporting period
1	2	3	4
Net assets of the investment fund at the beginning of the period	1
Receipt of client assets	2
Receipts from the placement of securities (units) of the investment fund	3
Income in the form of remuneration for deposits placed	4
Income in the form of remuneration (coupon and/or discount) on securities	5
including:
state securities of the Republic of Kazakhstan	5.1
securities of international financial organizations	5.2
non-state securities of foreign issuers	5.3
securities of foreign states	5.4
non-state securities of issuers of the Republic of Kazakhstan	5.5
other securities	5.6
Income from "reverse REPO" operations	6
Income in the form of dividends on shares	7
Income from the sale and purchase of securities	8
Income from investments in the capital of legal entities that are not joint-stock companies	9
Income from revaluation	10
including:
from changes in the fair value of securities	10.1
from revaluation of foreign currency	10.2
other income from revaluation	10.3
Income from the sale and purchase of foreign currency	11
Income from leasing of property	12
Income in the form of remuneration for other financial assets	13
Other income	14
Total income	15
Bought-back securities (units) of the investment fund	16
Expenses on paid dividends on shares of the investment fund	17
Withdrawal of client assets	18
Expenses from the sale and purchase of securities	19
Expenses from investments in the capital of legal entities that are not joint-stock companies	20
Expenses from revaluation	21
including:
from changes in the fair value of securities	21.1
from revaluation of foreign currency	21.2
other expenses from revaluation	21.3
Expenses from the sale and purchase of foreign currency	22
Commission expenses	23
including:
to the investment portfolio manager	23.1
to the broker and dealer	23.2
to the custodian and central depository	23.3
to other persons	23.4
Other expenses	24
Total expenses	25
Unidentified (erroneously credited) amounts	26
Return of unidentified (erroneous) credited amounts	27
Net assets at the end of the period	28
Changes in net assets	29

Name ______	Address ______
______	______
Phone ______
Email Address ______
Executor______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting in his capacity
______	______
surname, first name and patronymic (if any)	signature

Appendix
to the form intended for the collection of administrative data "Report on Income and Expenses of Assets of an Investment Fund (Clients)"

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

"Report on Income and Expenses of Assets of an Investment Fund (Clients)"

(index - F2-FSONUIP, frequency: monthly/annual)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for the collection of administrative data "Report on Income and Expenses of Assets of an Investment Fund (Clients)" (hereinafter - the form).
2. The form is developed in accordance with subparagraph 65) of Part Two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".
3. The form is filled out monthly and annually by the branch of non-resident insurance organizations of the Republic of Kazakhstan, having a license in the "life insurance" industry and concluding insurance contracts providing for conditions for the policyholder's participation in investments, in respect of each client as of the end of the reporting period.
4. The unit of measurement used when filling out the form is set at 1,000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (one thousand) tenge.
5. The completed form is signed by the head or the person acting in his capacity, the chief accountant, and the executor.

Chapter 2. Filling out the form

6. Column 3 indicates data for the period from the beginning of the year to the reporting date, including the last day of the reporting period.
7. Column 4 indicates data for the reporting period, including the last day of the reporting period.
8. In lines 1 to 29, data are indicated based on information from the general ledger or database, grouped taking into account the requirements of international financial reporting standards.
9. In line 1:
   in column 3, data as of January 1 of the corresponding year are indicated; in column 4, data as of the first day of each reporting period are indicated.

Appendix 6
to the Rules for Submitting Reports Based on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Footnote. Appendix 6 is presented in the edition of the Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Report on Assets and Liabilities

Index of the administrative data form: F1-FSBH.
Frequency: quarterly.
Reporting period: as of ""___ 20___year
Circle of persons submitting information: branches of non-resident insurance brokers of the Republic of Kazakhstan Submission deadline: no later than the 6th (sixth) working day of the month following the reporting quarter. (in thousands of tenge)

Article Name	Line Code	End of Reporting Period	End of Previous Year
1	2	3	4
Assets
Assets accepted as a reserve	1
Cash and cash equivalents	2
including:
cash in the cash register	2.1
money in accounts in banks and organizations carrying out certain types of banking operations	2.2
Insurance premiums receivable (net of impairment reserves)	3
Accounts receivable	4
Commission remuneration	5
Finance lease provided (net of impairment reserves)	6
Deposits placed (net of impairment reserves)	7
Investment property	8
Investments in the capital of other legal entities and subordinated debt	9
Inventories	10
Long-term assets (disposal groups) held for sale	11
Intangible assets (net of amortization and impairment losses)	12
Fixed assets (net of amortization and impairment losses)	13
Right-of-use assets (net of amortization and impairment losses)	14
Prepaid expenses	15
Current tax asset	16
Deferred tax asset	17
Other assets	18
Total assets	19
Liabilities
Loans received	20
Accounts payable	21
Reserves	22
Liability to the budget for taxes and other mandatory payments to the budget	23
Deferred tax liability	24
Lease liabilities	25
Settlements with reinsurers	26
Settlements with intermediaries in insurance (reinsurance) activities	27
Accounts payable under insurance (reinsurance) contracts	28
Provisions	29
Other liabilities	30
Total liabilities	31
Head office account	32
Reserves	33
Results of the activities of the branch of a non-resident insurance broker of the Republic of Kazakhstan	34
Total liabilities, head office account, reserves and results of the activities of the branch of a non-resident insurance broker of the Republic of Kazakhstan	35

Name ______	Address ______
______	______
Phone ______
Email Address ______
Executor______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person acting in his capacity
______	______
surname, first name and patronymic (if any)	signature

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

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

"Report on Assets and Liabilities"

(index - F1-FSBH, 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 "Report on Assets and Liabilities" (hereinafter - the form).
2. The form is developed in accordance with subparagraph 65) of Part Two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".
3. The form is filled out quarterly by the branch of the non-resident insurance broker of the Republic of Kazakhstan as of the end of the reporting period.
4. The unit of measurement used when filling out the form is set at 1,000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (one thousand) tenge.
5. The completed form is signed by the head or the person acting in his capacity, the chief accountant, and the executor.

Chapter 2. Filling out the form

6. When filling out column 3, data as of the end of the reporting period, including the last day of the reporting period, are indicated.
7. Column 4 indicates data as of the end of the previous year.
8. In lines 1 to 35, data are indicated based on information from the general ledger or database, grouped taking into account the requirements of international financial reporting standards.

Appendix 7
to the Rules for Submitting Reports Based on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Footnote. Appendix 7 is presented in the edition of the Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Form intended for the collection of administrative data

Submitted to: The National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Report on Income and Expenses

Index of the administrative data form: F2-FSBH.
Frequency: quarterly.
Reporting period: as of ""___ 20___year
Circle of persons submitting information: branches of non-resident insurance brokers of the Republic of Kazakhstan Submission deadline: no later than the 6th (sixth) working day of the month following the reporting quarter.

(in thousands of tenge)

Article Name	Line Code	For the reporting period	For the period from the beginning of the current year (cumulative)	For the comparable period of the previous year	For the comparable period from the beginning of the previous year (cumulative)
1	2	3	4	5	6
Income related to receiving remuneration	1
including:
on current accounts	1.1
on placed deposits	1.2
on provided financial lease	1.3
other income related to receiving remuneration	1.4
Commission remuneration for insurance broker activities	2
Other income from insurance broker activities and other activities not related to receiving remuneration	3
Income (expenses) on financial assets (net)	4
including:
income (expenses) from purchase and sale of financial assets (net)	4.1
income (expenses) from changes in the value of financial assets measured at fair value, changes in which are reflected in profit or loss (net)	4.2
Income (expenses) from foreign currency revaluation (net)	5
Income from restoration of reserves for possible losses on financial assets	6
Income related to participation in the capital of other legal entities	7
Income from asset disposal	8
Other income	9
Total income	10
Expenses related to paying remuneration	11
including:
on received loans	11.1
on lease obligations	11.2
other expenses related to paying remuneration	11.3
Commission expenses	12
including:
remuneration to the paying agent	12.1
on payment of commission remuneration for insurance broker activities	12.2
Expenses for creating reserves for possible losses on financial assets	13
Operating expenses	14
including:
labor costs and travel expenses	14.1
depreciation and wear and tear	14.2
expenses for payment of taxes and other mandatory payments to the budget, except for corporate income tax	14.3
expenses for operating lease	14.4
Expenses from disposal or gratuitous transfer of assets	15
Other expenses	16
Total expenses	17
Net income (expense) before payment of corporate income tax	18
Corporate income tax	19
Net income (expense) after payment of corporate income tax	20
Total net income (expense) for the period	21

Name ______	Address ______
______	______
Phone ______
Email address ______
Executor______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his duties ______	______
surname, first name and patronymic (if any)	signature

Appendix
to the form intended for the collection of administrative data "Income and Expense Report"

Explanation on filling out the form intended for the collection of administrative data "Income and Expense Report"

(index – F2-FSBN, 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 "Income and Expense Report" (hereinafter – the form).
2. The form is developed in accordance with subparagraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".
3. The form is filled out quarterly by the branch of a non-resident insurance broker of the Republic of Kazakhstan as of the end of the reporting period.
4. The unit of measurement used when filling out the form is set at 1000 (thousands) of tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 (thousand) tenge.
5. The completed form is signed by the head or person performing his duties, the chief accountant, and the executor.

Chapter 2. Filling out the form

6. When filling out column 3, data for the reporting period, including the last day of the reporting period, are indicated.
7. In column 4, data for the period from the beginning of the current year (cumulative) are indicated.
8. In column 5, data for the comparable period of the previous year are indicated.
9. In column 6, data for the comparable period from the beginning of the previous year (cumulative) are indicated.
10. In lines 1 to 21, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.

Appendix 8
to the Rules for Reporting Based on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Footnote. Appendix 8 is presented in the edition of the Resolution of the Board of the National Bank of RK dated 19.12.2022 No. 122 (comes into force on January 1, 2023).

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Assets and Liabilities Report

Index of the administrative data form: F1-FSON.
Frequency: monthly.
Reporting period: as of ""___ 20___year
Circle of persons providing information: branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan. Submission deadline: no later than the 6 (sixth) working day of the month following the reporting month.

(in thousands of tenge)

Article Name	Line Code	As of the end of the reporting period	As of the end of the previous year
1	2	3	4
Assets
Assets accepted as reserves	1
Cash and cash equivalents	2
Placed deposits (net of impairment reserves)	3
Securities measured at fair value, changes in which are reflected in profit or loss	4
Securities held for sale (net of impairment reserves)	5
Reverse REPO transactions	6
Affined precious metals	7
Derivative financial instruments	8
Reinsurance assets for unearned premiums (net of impairment reserves)	9
Reinsurance assets for incurred but not reported losses (net of impairment reserves)	10
Reinsurance assets for unincurred losses under life insurance (reinsurance) contracts (net of impairment reserves)	11
Reinsurance assets for unincurred losses under annuity contracts (net of impairment reserves)	12
Reinsurance assets for reported but not settled losses (net of impairment reserves)	13
Insurance premiums receivable from policyholders (reinsurers) and intermediaries (net of impairment reserves)	14
Accrued commission income on reinsurance	15
Receivables on insurance and reinsurance (net of impairment reserves)	16
Other receivables (net of impairment reserves)	17
Loans provided to policyholders (net of impairment reserves)	18
Prepaid expenses	19
Current tax asset	20
Deferred tax asset	21
Securities held to maturity (net of impairment reserves)	22
Investments in the capital of other legal entities	23
Inventories	24
Property, plant and equipment (net of depreciation and impairment losses)	25
Right-of-use assets (net of depreciation and impairment losses)	26
Investment property	27
Non-current assets held for sale	28
Intangible assets (net of depreciation and impairment losses)	29
Other assets	30
Total assets	31
Liabilities
Unearned premium reserve	32
Reserve for unincurred losses under life insurance (reinsurance) contracts	33
Reserve for unincurred losses under annuity contracts	34
Reserve for incurred but not reported losses	35
Reserve for reported but not settled losses	36
Loans received	37
Settlements with reinsurers	38
Settlements with intermediaries on insurance (reinsurance) activities	39
Accounts payable under insurance (reinsurance) contracts	40
Other payables	41
Provisions	42
Lease obligations	43
REPO transactions	44
Derivative financial instruments	45
Income received in advance	46
Liability for taxes and other mandatory payments to the budget	47
Deferred tax liability	48
Other liabilities	49
Total liabilities	50
Head office account	51
Reserves	52
including:
Reserve for unforeseen risks	52.1
Stabilization reserve	52.2
Reserve for revaluation of securities held for sale	52.3
Other reserves	52.4
Results of the branch activities of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan	53
Total liabilities, head office account, reserves and results of the branch activities of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan	54

Name ______	Address ______
______	______
Phone ______
Email address ______
Executor______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his duties ______	______
surname, first name and patronymic (if any)	signature

Appendix
to the form intended for the collection of administrative data "Assets and Liabilities Report"

Explanation on filling out the form intended for the collection of administrative data "Assets and Liabilities Report"

(index – F1-FSON, frequency: monthly)

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for the collection of administrative data "Assets and Liabilities Report" (hereinafter – the form).
2. The form is developed in accordance with subparagraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".
3. The form is filled out monthly by the branch of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan.
4. The unit of measurement used when filling out the form is set at 1000 (thousands) of tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 thousand tenge.
5. The completed form is signed by the head or person performing his duties, the chief accountant, and the executor.

Chapter 2. Filling out the form

6. When filling out column 3, data as of the end of the reporting period, including the last day of the reporting period, are indicated.
7. In column 4, data as of the end of the previous year are indicated.
8. In lines 1 to 54, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.

Appendix 9
to the Rules for Reporting Based on Accounting Data by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan

Footnote. Appendix 9 is presented in the edition of the Resolution of the Board of the National Bank of RK dated 19.12.2022 No. 122 (comes into force on January 1, 2023).

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan.
The administrative data form is posted on the official website: www.nationalbank.kz.

Income and Expense Report

Index of the administrative data form: F2-FSON.
Frequency: monthly.
Reporting period: as of ""___ 20___year
Circle of persons providing information: branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan. Submission deadline: no later than the 6 (sixth) working day of the month following the reporting month.

(in thousands of tenge)

Article Name	Line Code	For the reporting period	For the period from the beginning of the current year (cumulative)	For the comparable period of the previous year	For the comparable period from the beginning of the previous year (cumulative)
1	2	3	4	5	6
Income
Income from insurance activities
Insurance premiums accepted under insurance contracts	1
Insurance premiums accepted under reinsurance contracts	2
Insurance premiums ceded to reinsurance	3
Net amount of insurance premiums	4
Change in unearned premium reserve	5
Change in reinsurance assets for unearned premiums	6
Net amount of earned insurance premiums	7
Income in the form of commission remuneration for insurance activities	8
Other income from insurance activities	9
Income from investment activities
Income related to receiving remuneration	10
including:
income in the form of remuneration (coupon or discount) on securities	10.1
income in the form of remuneration on placed deposits	10.2
Income (expenses) on transactions with financial assets (net)	11
including:
income (expenses) from purchase and sale of securities (net)	11.1
income (expenses) from REPO transactions (net)	11.2
income (expenses) from transactions with affined precious metals	11.3
income (expenses) from transactions with derivative financial instruments	11.4
Income (expenses) from revaluation (net)	12
including:
income (expenses) from changes in the value of securities measured at fair value, changes in which are reflected in profit or loss (net)	12.1
income (expenses) from changes in the value of securities held for sale	12.2
income (expenses) from foreign currency revaluation (net)	12.3
income (expenses) from revaluation of affined precious metals	12.4
income (expenses) from revaluation of derivative financial instruments	12.5
Income from participation in the capital of other legal entities	13
Other income from investment activities	14
Income from other activities
Income (expenses) from disposal and receipt (transfer) of assets	15
Other income from other activities	16
Other income	17
Total income	18
Expenses
Expenses for carrying out insurance payments under insurance contracts	19
Expenses for carrying out insurance payments under contracts accepted for reinsurance	20
Reimbursement of expenses for risks ceded to reinsurance	21
Reimbursement under recourse claim (net)	22
Net expenses for carrying out insurance payments	23
Expenses for settlement of insurance losses	24
Change in reserve for unincurred losses under life insurance (reinsurance) contracts	25
Change in reinsurance assets for unincurred losses under life insurance (reinsurance) contracts	26
Change in reserve for unincurred losses under annuity contracts	27
Change in reinsurance assets for unincurred losses under annuity contracts	28
Change in reserve for incurred but not reported losses	29
Change in reinsurance assets for incurred but not reported losses	30
Change in reserve for reported but not settled losses	31
Change in reinsurance assets for reported but not settled losses	32
Expenses for payment of commission remuneration for insurance activities	33
Expenses related to termination of insurance (reinsurance) contracts	34
Expenses related to paying remuneration	35
including:
expenses in the form of premium on securities	35.1
Interest expenses on lease obligations	36
Expenses for impairment reserves	37
Restoration of impairment reserves	38
Net expenses for impairment reserves	39
General and administrative expenses	40
including:
labor costs and travel expenses	40.1
current taxes and other mandatory payments to the budget, except for corporate income tax	40.2
expenses for current lease	40.3
advertising expenses	40.4
third-party services	40.5
expenses for audit, consulting services and information expenses	40.6
Depreciation and wear and tear	41
Other expenses	42
Total expenses	43
Income (expense) for the period	44
Income (expense) from discontinued operations	45
Net income (expense) before payment of corporate income tax	46
Corporate income tax	47
including:
from main activities	47.1
from other activities	47.2
Total net income (expense) after payment of taxes	48

Name ______	Address ______
______	______
Phone ______
Email address ______
Executor______	______
surname, first name and patronymic (if any)	signature, phone
Chief Accountant ______	______	______
surname, first name, patronymic (if any)	signature	date
Head or person performing his duties ______	______
surname, first name and patronymic (if any)	signature

Appendix
to the form intended for the collection of administrative data "Income and Expense Report"

Explanation on filling out the form intended for the collection of administrative data "Income and Expense Report"

(index – F2-FSON, frequency: monthly)

Chapter 1. General Provisions

1. This clarification defines the uniform requirements for filling out the form intended for the collection of administrative data "Income and Expense Report" (hereinafter referred to as the form).

2. The form is developed in accordance with subparagraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan "On the National Bank of the Republic of Kazakhstan".

3. The form is completed monthly by the branch of an insurance (reinsurance) organization that is a non-resident of the Republic of Kazakhstan.

4. The unit of measurement used when filling out the form is set at 1,000 (one thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge or more is rounded to 1,000 (one thousand) tenge.

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

Chapter 2. Filling out the form

6. When filling out column 3, data for the reporting period, including the last day of the reporting period, are indicated.

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

8. In column 5, data for the corresponding period of the previous year are indicated.

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

10. In rows 1 to 48, data are indicated based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.