Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 103 dated December 24, 2025 on Approval of the Rules for Reporting on Loans and Contingent Liabilities

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

No. 103 dated "24" December 2025

Astana city

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

(With amendments and additions:

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

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 Structure of the National Bank of the Republic of Kazakhstan", and subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:

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

2. Recognize as having lost force certain resolutions of the Board of the National Bank of the Republic of Kazakhstan, according to the list attached to this resolution.

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

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

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

3) within ten working days after the state registration of this resolution, submission of information on the implementation of the measure provided for in subparagraph 2) of this paragraph to the Legal Department of the National Bank of the Republic of Kazakhstan.

4. Control over the implementation of this resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan in charge.

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

Chairman	T.M. Suleimenov

"AGREED"

Bureau of National Statistics

Agency for Strategic Planning and Reforms

of the Republic of Kazakhstan

"AGREED"

Agency of the Republic of Kazakhstan

for Regulation and Development

of the Financial Market

Approved by the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "24" December 2025 No. 103

Rules for Reporting

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

Chapter 1. General Provisions

1. The Rules for Reporting on Loans and Contingent Liabilities by Second-Level Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Bank of Development of Kazakhstan" and Organizations Carrying Out Separate Types of Banking Operations (hereinafter - the Rules) are developed in accordance with subparagraph 48) of the second paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan", subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan "On State Statistics" and determine the procedure for submission, including forms intended for the collection of administrative data, periodicity and deadlines for reporting on loans and contingent liabilities by second-level banks, branches of non-resident banks of the Republic of Kazakhstan, Joint Stock Company "Bank of Development of Kazakhstan" and organizations carrying out separate types of banking operations, to the National Bank of the Republic of Kazakhstan (hereinafter - the National Bank).

2. For the purpose of filling out reporting forms on loans and contingent liabilities, the following concepts are used:

1) updating of information - the need to submit changed information and data from the moment the reporting organization establishes the fact of such changes, relevant as of the accounting date;

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

2-1) System List of Data - a structured, unified set of conditionally constant information ensuring data uniformity, used in the System for storing and processing data;

3) accountable organization and/or reporting organization - a second-level bank, a branch of a non-resident bank of the Republic of Kazakhstan, Joint Stock Company "Bank of Development of Kazakhstan" and an organization carrying out separate types of banking operations;

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

5) reporting - reporting on loans and contingent liabilities;

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

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

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

Chapter 2. Procedure for Reporting

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

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

4. Reporting certified by the electronic digital signature of the head or the person entrusted with the function of signing the report, and the performer, is stored in electronic format.

5. Excluded by the Resolution of the Board of the NB RK dated 31.07.2026 No. 94.

6. The completeness and accuracy of data in reporting is ensured by the head or the person entrusted with the function of signing the reporting.

7. Information on credit history subjects, loan agreements (contingent liabilities), and collateral for them is formed and accumulated in the credit register from information in reporting submitted in the previous reporting period. When updating information, previously submitted information is preserved in the history of the credit register.

8. Received or changed information is submitted on the reporting date.

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

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

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

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

11. Second-level banks, branches of non-resident banks of the Republic of Kazakhstan, Joint Stock Company "Bank of Development of Kazakhstan", organizations carrying out separate types of banking operations, submit to the National Bank:

within 10 (ten) working days from the day of change or receipt of data:

1) report on the credit history subject according to the form according to Appendix 1 to the Rules;

2) report on the loan agreement (contingent liability) according to the form according to Appendix 2 to the Rules;

3) report on collateral according to the form according to Appendix 3 to the Rules;

monthly, no later than the 10th (tenth) working day of the month following the reporting month:

4) report on the servicing of the loan (contingent liability) according to the form according to Appendix 4 to the Rules;

5) report on provisions and risk assessment according to the form according to Appendix 5 to the Rules.

Appendix 1

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

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Name of the administrative form: Report on the credit history subject

Index of the form intended for the collection of administrative data on a gratuitous basis: CR_CHS1

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

Reporting period: as of "_" _____________ 20 year

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: second-level banks, branches of non-resident banks of the Republic of Kazakhstan, Joint Stock Company "Bank of Development of Kazakhstan", organizations carrying out separate types of banking operations (hereinafter - the creditor)

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: within 10 (ten) working days from the day of change or receipt of data on the credit history subject;

BIN: __________________

Collection method: in electronic form

Table 1. Report on the credit history subject for legal entities and individual entrepreneurs carrying out activities in the form of joint entrepreneurship

No.	Name of Indicators	Value
1	2	3
1	Name of the legal entity or individual entrepreneur carrying out activities in the form of joint entrepreneurship
2	Sign of an individual entrepreneur carrying out activities in the form of joint entrepreneurship
3	Organizational and legal form
4	Form of ownership
5	Identifier of the credit history subject:
5.1	type of identifier
5.2	identification number
6	Address of the credit history subject:
6.1	type of address
6.2	country
6.3	region
7	Residency sign
8	Offshore zone
9	Category of entrepreneurship subject
10	Type of economic activity
11	Code of the group of economic sectors
12	Sign of connectivity with the creditor by special relations
13	Belonging to a group of companies
14	Accounting date

Table 2. Report on the credit history subject for individuals, including individual entrepreneurs carrying out activities in the form of personal entrepreneurship

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

Name________________________________________________

Address_______________________________________________________

Phone _____________________________________________________

Email address ______________________________________

Performer________________________________ ________________

surname, first name and patronymic (if any) phone

Head or person entrusted with the function of signing the report

---

surname, first name and patronymic (if any) signature

Date "____" ______________ 20 year

Note: the form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on the credit history subject"

Appendix

to the form intended for

collection of administrative data

on a gratuitous basis

"Report on the credit history subject"

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

"Report on the credit history subject"

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

Chapter 1. General Provisions

1. This explanation defines the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on the credit history subject" (hereinafter - the Form).

2. The Form is signed by the head or the person entrusted with the function of signing the report.

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

4. The indicators of the Form are mandatory for filling out, except for those indicated in the Explanation, in which case the indicator is not submitted or is not mandatory for filling out.

Chapter 2. Explanation for Filling out the Form

5. The Form indicates information on credit history subjects that are legal and physical entities - residents and non-residents of the Republic of Kazakhstan, including individual entrepreneurs.

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

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

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

6. In rows 3, 4, 5.1, 6.1, 7, 8, 9, 11 and 13 of Table 1 and rows 3, 4.1, 5.1, 6, 7, and 8 of Table 2, values are selected from the System List of Data.

7. In rows 5, 6 and 13 of Table 1 and rows 4 and 5 of Table 2, for one credit history subject, simultaneous reflection of several current values is allowed.

In rows 1, 2, 3, 4, 7, 8, 9, 10, 11 and 12 of Table 1 and rows 1, 2, 3, 6, 7, 8, 9 and 10 of Table 2, one credit history subject corresponds to no more than one current value.

8. In row 2 of Table 1, the value is indicated:

"1" - if the credit history subject is an individual entrepreneur carrying out individual entrepreneurship in the form of joint entrepreneurship;

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

9. In row 3 of Table 1, the indicator is mandatory for filling out for all credit history subjects registered on the territory of the Republic of Kazakhstan.

10. In rows 2 and 3 of Table 2, the indicators are mandatory for filling out for all credit history subjects that are non-residents of the Republic of Kazakhstan.

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

12. In row 5 of Table 1 and row 4 of Table 2, for one credit history subject, only one current identifier of one type is allowed to be indicated. The identifier of each of the types is unique for the credit history subject.

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

For credit history subjects that are non-residents of the Republic of Kazakhstan, not having an individual identification number (for a physical person) or business identification number (for a legal entity), an alternative identification number is indicated.

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

Upon change of the residency sign of the credit history subject, in order to preserve the historical interconnection of identifiers for it, along with the individual identification number or business identification number, an alternative identification number is indicated.

13. In row 6 of Table 1 and row 5 of Table 2, the registration (legal) and/or location (actual) addresses of the credit history subject are indicated.

The "country" indicator of the registration address is determined in accordance with the residency sign of the credit history subject and is filled out according to the national classifier of the Republic of Kazakhstan NK RK ISO 3166-1 "Codes for the representation of names of countries and units of their administrative-territorial divisions".

The "region" indicator is mandatory for filling out for all credit history subjects that are residents of the Republic of Kazakhstan. The value of the indicator is indicated in accordance with the national Classifier of Administrative-Territorial Objects (KATO).

One credit history subject corresponds to one current value of country, region for each type of address.

14. In row 10 of Table 1 and row 9 of Table 2, the value of the indicator is indicated in accordance with the General Classifier of Types of Economic Activity (OKED).

15. In row 11 of Table 1, the code of the group of economic sectors is indicated according to the Rules for the application of codes of economic sectors and assignment of payments, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 31, 2016 No. 203 "On Approval of the Rules for the Application of Codes of Economic Sectors and Assignment of Payments" (registered in the Registry of State Registration of Normative Legal Acts under No. 14365), which is consistent with the national Classifier of Economic Sectors (KSE).

16. In row 12 of Table 1 and row 10 of Table 2, the value is indicated:

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

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

17. In row 13 of Table 1, belonging to a group of companies is determined by the creditor independently.

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

The directory of groups of companies is maintained by creditors, and the corresponding information in the directory is updated by creditors independently.

The indicator is mandatory for filling out for all credit history subjects belonging to a group of companies.

18. In row 14 of Table 1 and row 11 of Table 2, the date as of which information on the credit history subject is accounted for is reflected.

Appendix 2

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

Form intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Name of the administrative form: Report on the loan agreement (contingent liability)

Index of the form intended for the collection of administrative data on a gratuitous basis: CR_CC1

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

Reporting period: as of "_" _____________ 20 year

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: second-level banks, branches of non-resident banks of the Republic of Kazakhstan, Joint Stock Company "Bank of Development of Kazakhstan", organizations carrying out separate types of banking operations (hereinafter – the creditor)

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: within 10 (ten) working days from the day of change or receipt of data on the loan agreement (contingent liability)

BIN: __________________

Collection method: in electronic form

Table 1. Report on the loan agreement (contingent liability)

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

Table 2. Loan Repayment Schedule

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

Name________________________________________________

Address_______________________________________________________

Phone _____________________________________________________

Email address ______________________________________

Executor________________________________ ________________

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

Head or person entrusted with the function of signing the report

---

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

Date «____» ______________ 20 year

Note: the form is filled out in accordance with the instructions for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on a Loan Agreement (Contingent Obligation)"

Appendix
to the form intended for the collection of administrative data on a gratuitous basis, "Report on a Loan Agreement (Contingent Obligation)"

Instructions for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on a Loan Agreement (Contingent Obligation)" (index – CR_CC1, frequency – upon change or receipt of data on the loan agreement (contingent obligation)

Chapter 1. General Provisions

1. These instructions define the unified requirements for filling out the form intended for the collection of administrative data on a gratuitous basis "Report on a Loan Agreement (Contingent Obligation)" (hereinafter – the Form).

2. The Form is signed by the head or the person entrusted with the function of signing the report.

3. Monetary indicators in the Form are indicated in the format of a number with two decimal places, in tenge (in equivalent in tenge), unless the name of the indicator provides for indicating the cost in another currency.

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

4. When filling out the Form, codes are indicated in accordance with the digital resource used for data processing (hereinafter – the System List of Data).

Dates in the Form are indicated in the format: "DD.MM.YYYY", where "DD" – day, "MM" – month, "YYYY" – year.

5. The indicators of the Form are mandatory for filling out, except for cases specified in the Instructions, in which the indicator is not submitted or is not mandatory for filling out.

Chapter 2. Instructions for Filling out the Form

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

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

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

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

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

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

7. In rows 1.1, 1.2.1, 2.1, 2.7, 2.11.1, 2.11.2, 2.14.1, 2.14.2, 2.15.1, 3.1, 3.2, 3.4.1, 4.1.1, 4.2.1, 5.1, and 5.2 of Table 1, values are selected from the System List of Data.

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

In row 1.2 of Table 1, for one credit history subject, multiple current values are allowed to be reflected simultaneously.

In row 1.3 of Table 1, the value "1" is indicated if the loan (contingent obligation) is provided to an individual entrepreneur conducting business as a sole proprietorship for the purpose of conducting business activities. No more than one current value of the indicator in row 1.3 of Table 1 corresponds to one credit history subject and one loan agreement.

9. In rows 2.1, 2.2, 2.3, 2.4, 2.5, 2.6, 2.7, 2.8, 2.9, 2.10, 2.11, 2.12, 2.13, and 2.16 of Table 1, one agreement corresponds to no more than one current value.

10. In rows 2.2 and 2.3 of Table 1, the creditor ensures the indication of indicators that uniquely identify the agreement concluded between the credit history subject and the creditor.

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

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

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

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

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

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

11. Row 2.4 of Table 1 is intended for identifying the credit line within which the loan is provided and is mandatory for filling out for all loans issued within a credit line.

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

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

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

13. Row 2.8 of Table 1 is intended for reflecting the loan (contingent obligation) maturity date specified in the agreement, taking into account additional agreements.

If the agreement does not specify a termination date, the indicator is not transmitted.

14. In row 2.9 of Table 1 and row 3 of Table 2, the currency type is indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217 "Codes for the Representation of Currencies and Funds".

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

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

Upon changes to the loan (contingent obligation) amount in the agreement currency or the currency type under the agreement, the corresponding information must be updated.

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

16. In the indicators of row 2.11 of Table 1, reflecting the rate broken down into the fixed spread of the floating rate and the floating index is mandatory for all loan agreements with a floating reward rate concluded or amended after July 1, 2019.

The floating index directory is maintained by creditors, and the corresponding information in the directory is updated by creditors independently.

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

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

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

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

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

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

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

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

The indicators are mandatory for filling out for all loans.

20. In row 2.16 of Table 1, in the presence of foreign currency earnings and/or hedging instruments for the credit history subject, the value "1" is indicated; in the absence, "0" is indicated.

The indicator is not provided for loans (contingent obligations) for which the agreement currency is tenge, and for "reverse repo" transactions.

21. The indicators of row 3 of Table 1 are intended for identifying loans whose rights to claim were transferred (sold) to a third party or accepted (purchased) from a third party.

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

22. The indicators of row 4 of Table 1 are intended for identifying the loan agreement refinanced using funds issued under a new loan agreement and include the indication of identifiers of the previous borrower and the previous creditor to whom obligations under the refinanced loan were fulfilled.

The creditor ensures the identity of the information provided in row 4 of Table 1 with the identification information on the loan that is the object of refinancing, which was transmitted prior to the refinancing transaction.

Multiple current values for row 4 are allowed for one loan agreement.

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

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

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

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

The indicators in rows 5.1 and 5.3 of Table 1 are mandatory for filling out for all loans (contingent obligations) for which the obligation was fully terminated and are not indicated for loans for which the right to claim was transferred (sold) with a condition of repurchase.

24. In row 6 of Table 1 and in row 5 of Table 2, dates are reflected as of which the corresponding information on the loan agreement (contingent obligation) and the loan repayment schedule were accounted for.

25. The indicators of Table 2 are intended for transmitting information on the loan repayment schedule established by the agreement, taking into account additional agreements, with corresponding payments and are mandatory for filling out for all loans for which a repayment schedule is established by the corresponding agreements.

Upon changes to the agreement terms leading to changes in the repayment frequency or other changes to the repayment schedule, a new repayment schedule is indicated taking into account the new terms.

Reflecting multiple repayment schedules for a specific agreement with the same preparation date is not permitted.

26. Row 1 of Table 2 is intended for identifying the loan agreement for which the repayment schedule is transmitted. The indicators "agreement number" and "agreement date" ensure the link between the repayment schedule and the loan agreement, of which it is a part.

27. In row 2 of Table 2, the date of preparation of the repayment schedule for the agreement is indicated; upon changes to the repayment schedule, the date of preparation of the new schedule is indicated.

28. In row 4 of Table 2, all upcoming payments according to the repayment schedule as of the date of its preparation are indicated by payment dates. Multiple payments are allowed to be reflected for one repayment schedule.

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

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

Payment amounts and remaining principal debt balances are indicated in the agreement currency, taking into account additional agreements.

Appendix 3
to the Rules for Reporting on Loans and Contingent Liabilities by Second-Level Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Development Bank of Kazakhstan", and Organizations Carrying Out Separate Types of Banking Operations

Form, intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Name of the administrative form: collateral report

Index of the form intended for the collection of administrative data on a gratuitous basis: CR_P1

Frequency: upon change or receipt of data on collateral

Reporting period: as of "_" _____________ 20 year

Circle of persons submitting the form intended for the collection of administrative data on a gratuitous basis: second-level banks, branches of non-resident banks of the Republic of Kazakhstan, Joint Stock Company "Development Bank of Kazakhstan", organizations carrying out separate types of banking operations (hereinafter – creditor)

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

BIN: __________________

Collection method: in electronic form

Table 1. Collateral Report

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

Table 2. Identification of Secured Loans and Contingent Obligations

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

Name________________________________________________

Address_______________________________________________________

Phone _____________________________________________________

Email address ______________________________________

Executor________________________________ ________________

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

Head or person entrusted with the function of signing the report

---

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

Date «____» ______________ 20 year

Note: the form is filled out in accordance with the instructions for filling out the form intended for the collection of administrative data on a gratuitous basis, "Collateral Report"

Appendix
to the form intended for the collection of administrative data on a gratuitous basis, "Collateral Report"

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

"Report on Collateral"
(index – CR_P1, frequency – upon change or receipt of data on collateral)

Chapter 1. General Provisions

1. This explanation defines the uniform requirements for completing the form for collection of administrative data on a gratuitous basis, "Report on Collateral" (hereinafter – the Form).

2. The Form is signed by the head or the person entrusted with the function of signing the report.

3. Monetary indicators in the Form are indicated in the format of a number with two decimal places, in tenge (in equivalent in tenge), unless the name of the indicator provides for indicating the cost in another currency.

4. When completing the Form, codes are indicated in accordance with the digital resource used for data processing (hereinafter – the System List of Data).

Dates in the Form are indicated in the format: "DD.MM.YYYY", where "DD" – day, "MM" – month, "YYYY" – year.

5. Indicators of the Form are mandatory for completion, except for cases indicated in the Explanation, in which the indicator is not submitted or is not mandatory for completion.

Chapter 2. Explanation for Completing the Form

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

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

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

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

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

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

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

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

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

7. Rows 1.1 and 1.2 of Table 1 reflect the number and date of the pledge, guarantee and suretyship, or other collateral agreement, on the basis of which the creditor (pledgee) has the right in case of non-performance by the credit history subject (being the debtor) of the secured loan obligation (contingent liability) to receive satisfaction from the value of the collateral property, to present a claim for the unfulfilled obligation to the guarantor or surety, or other person in accordance with the agreement.

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

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

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

8. Row 2 of Table 1 indicates the actual date of expiration of the pledge agreement and the grounds for termination of the pledge.

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

9. Row 4.1 of Table 1 is intended for classifying the collateral provided for by the agreement by type in accordance with the System List of Data.

10. Row 4.2 of Table 1 is intended for reflecting the type of currency of the agreement and is indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217 "Codes for the representation of currencies and funds".

11. Row 4.3 of Table 1 is intended for reflecting the cost of collateral calculated in accordance with the creditor's collateral policy.

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

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

Collateral and market values are indicated separately for each collateral within the pledge agreement.

12. Row 4.6 of Table 1 is intended for reflecting the place of registration of movable property and the location of immovable property accepted as collateral in accordance with the pledge agreement, and is mandatory for completion for all types of collateral that are movable and immovable property.

13. In row 4.7 of Table 1, for a real estate object, the cadastral number is indicated; for vehicles – the unique vehicle code (if available); for other objects of collateral property evaluated on an individual basis – the unique number uniquely identifying the object; for other types of collateral, the indicator is not transmitted.

14. Row 5 of Table 1 and row 4 of Table 2 are intended for reflecting the date as of which information on collateral is accounted for.

15. In row 1 of Table 2, the number and date of the loan (contingent liability) agreement for which the corresponding pledge agreement serves as collateral are indicated.

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

The creditor ensures that the number and date of the loan (contingent liability) agreement in the Form correspond to the number and date of the contract indicated in the Report on the Loan (Contingent Liability) Agreement according to Appendix 2 to the Rules.

16. Row 3.1 of Table 2 is intended for reflecting the loan (contingent liability) coverage ratio by collateral, determined as the ratio of the cost of the part of the corresponding collateral attributable to securing the corresponding loan (contingent liability) to the debt on this loan (balance of the contingent liability).

Row 3.2 of Table 2 is intended for reflecting the share of collateral attributable to covering the loan (contingent liability), determined as the ratio of the part of the cost of the corresponding collateral attributable to securing the corresponding loan (contingent liability) to the total cost of this collateral.

The cost of collateral used is the cost of collateral included in the calculation of reserves (provisions), reflected in the Report on Provisions and Risk Assessment according to Appendix 5 to the Rules.

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

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

Indicators in rows 3.1 and 3.2 of Table 2 are mandatory for completion if the creditor has the corresponding information.

Appendix 4
to the Rules on reporting on loans and contingent liabilities by second-level banks, branches of non-resident banks of the Republic of Kazakhstan, joint stock company "Kazakhstan Development Bank" and organizations, carrying out separate types of banking operations

Form, intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Name of the administrative form: report on loan (contingent liability) servicing

Index of the form for collection of administrative data on a gratuitous basis: CR_CS1

Frequency: monthly

Reporting period: as of "_" _____________ 20 year

Circle of persons submitting the form for collection of administrative data on a gratuitous basis: second-level banks, branches of non-resident banks of the Republic of Kazakhstan, joint stock company "Kazakhstan Development Bank", organizations carrying out separate types of banking operations (hereinafter – creditor)

Deadline for submitting the form for collection of administrative data on a gratuitous basis: monthly, no later than the 10th (tenth) working day of the month following the reporting month;

BIN: __________________

Collection method: in electronic form

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

Name________________________________________________

Address_______________________________________________________

Telephone _____________________________________________________

Email address ______________________________________

Executor________________________________ ________________ surname, first name and patronymic (if any) telephone

Head or person entrusted with the function of signing the report

____________________________________________ ________________ surname, first name and patronymic (if any) signature

Date "____" ______________ 20 year

Note: the form is completed in accordance with the explanation for completing the form for collection of administrative data on a gratuitous basis, "Report on Loan (Contingent Liability) Servicing"

Appendix
to the form for collection of administrative data on a gratuitous basis, "Report on Loan (Contingent Liability) Servicing"

Explanation for Completing the Form for Collection of Administrative Data on a Gratuitous Basis "Report on Loan (Contingent Liability) Servicing"

(index – CR_CS1, frequency – monthly)

Chapter 1. General Provisions

1. This explanation defines the uniform requirements for completing the form for collection of administrative data on a gratuitous basis, "Report on Loan (Contingent Liability) Servicing" (hereinafter – the Form).

2. The Form is signed by the head or the person entrusted with the function of signing the report.

3. Monetary indicators in the Form are indicated in the format of a number with two decimal places, in tenge (in equivalent in tenge), unless the name of the indicator provides for indicating the cost in another currency.

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

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

4. When completing the Form, codes are indicated in accordance with the digital resource used for data processing (System List of Data). Dates in the Form are indicated in the format: "DD.MM.YYYY", where "DD" – day, "MM" – month, "YYYY" – year. In cases providing for reflection of date without time, time is taken as 0 hours 00 minutes 00 seconds of the specified date.

5. Indicators of the Form are mandatory for completion, except for cases indicated in the Explanation, in which the indicator is not submitted or is not mandatory for completion.

Chapter 2. Explanation for Completing the Form

6. The Form transmits information on fund movement for the reporting period, on changes and current state of obligations under loan agreements and contingent liabilities.

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

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

The creditor ensures that the number and date of the loan (contingent liability) agreement in the Form correspond to the number and date of the contract indicated in the Report on the Loan (Contingent Liability) Agreement according to Appendix 2 to the Rules.

7. Rows 2.2 and 2.3 are intended for reflecting the loan amount issued in the reporting period or the utilized limit on the contingent liability and the date of its issuance (utilization).

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

The actual issuance date earlier than the start date of the reporting period and later than the actual date of termination of the obligation or the end date of the reporting period is not allowed.

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

8. Row 2.4 indicates the amount of actual cash received during the reporting period towards repayment of all borrower obligations on this loan, including principal debt, remuneration, fines and penalties, loan commissions.

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

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

Forgiven debt represents the accumulated amount of forgiveness by the creditor of debt on the principal debt for the entire period of the contract's validity.

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

A negative value is not allowed to be reflected for the indicator "Outstanding principal balance (in tenge, in the currency of the contract)".

The indicators are mandatory for completion for all loans.

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

Forgiven debt represents the accumulated amount of forgiveness by the creditor of debt on accrued remuneration for the entire period of the contract's validity.

A negative value is not allowed to be reflected for the balance of accrued remuneration.

The indicators are mandatory for completion for all loans.

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

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

A negative value is not allowed to be reflected for the contingent liability balance.

The indicators are mandatory for completion for all contingent liabilities.

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

Forgiven debt represents the accumulated amount of forgiveness by the creditor of debt on accrued penalty for the entire period of the contract's validity.

A negative value is not allowed to be reflected for the indicator "Outstanding accrued penalty (fine, penalty) balance".

The indicators are mandatory for completion for all loans.

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

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

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

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

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

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

15. In row 2.17, the date of full or partial repayment of overdue debt on principal debt and (or) remuneration, carried out during the reporting period, is indicated.

16. In row 2.19, the date of full or partial forgiveness of debt on principal debt and (or) remuneration, carried out during the reporting period, is indicated.

17. Row 3 is intended for identifying loans for which restructuring was carried out in the reporting period, with reflection of the date of their conduct.

Restructuring is defined in accordance with the Resolution of the Board of the Agency of the Republic of Kazakhstan for Regulation and Development of the Financial Market of September 29, 2025 No. 61 "On Approval of the Rules for Creation of Provisions (Reserves) in accordance with International Financial Reporting Standards and Requirements of the Legislation of the Republic of Kazakhstan on Accounting and Financial Reporting" (registered in the Registry of State Registration of Normative Legal Acts under No. 36994). The action of this paragraph does not extend to the joint stock company "Kazakhstan Development Bank".

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

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

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

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

Appendix 5
to the Rules on reporting on loans and contingent liabilities by second-level banks, branches of non-resident banks of the Republic of Kazakhstan, joint stock company "Kazakhstan Development Bank" and organizations, carrying out separate types of banking operations

Form, intended for the collection of administrative data

Submitted to: National Bank of the Republic of Kazakhstan

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

Name of the administrative form: report on provisions and risk assessment

Index of the form for collection of administrative data on a gratuitous basis: CR_PRA1

Frequency: monthly

Reporting period: as of "_" _____________ 20 year

Circle of persons submitting the form for collection of administrative data on a gratuitous basis: second-level banks, branches of non-resident banks of the Republic of Kazakhstan, joint stock company "Kazakhstan Development Bank", organizations carrying out separate types of banking operations (hereinafter – creditor)

Deadline for submitting the form intended for the collection of administrative data on a gratuitous basis: monthly, no later than the 10th (tenth) working day of the month following the reporting month.

BIN: __________________

Collection method: in electronic form

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

No.	Name of Indicators	Value
1	2	3
1	Identification details of the loan (contingent liability) agreement:
1.1	agreement number
1.2	agreement date
2	Information on provisions and risk assessment:
2.1	Actually formed amount of reserves (provisions) (in tenge):
2.1.1	in accordance with international financial reporting standards
2.2	Account number for reserves (provisions) formed in accordance with international financial reporting standards
2.3	Provisioning rate (in percent)
2.4	Information on allocation to portfolio assets:
2.4.1	Name of homogeneous asset portfolio
2.4.2	Name of individual asset portfolio without signs of impairment
2.5	Present value of future cash flows, discounted using the initial effective interest rate of the financial asset
2.6	Signs of impairment
2.7	Signs of increased credit risk
2.8	Credit risk stage
2.9	Probability of default (in percent):
2.9.1	on the date of initial recognition of the loan (contingent liability) within twelve months
2.9.2	on the date of initial recognition of the loan (contingent liability) over the expected life
2.9.3	within twelve months
2.9.4	over the expected life of the loan
2.10	Loss given default rate (in percent)
2.11	Loan exposures subject to default risk (in tenge)
2.12	Borrower's internal rating as of the reporting date
2.13	Category of loan (contingent liability), weighted by credit risk
2.14	Credit conversion factor for contingent liability (in percent)
2.15	Debt service coverage ratio (in percent)
2.16	Date of calculation of the debt service coverage ratio
2.17	Debt-to-income ratio of the borrower (in percent)
2.18	Date of calculation of the debt-to-income ratio of the borrower
2.19	Sustainable development project indicator
3	Accounting date

Table 2. Report on Risk Assessment of Collateral

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

Name________________________________________________

Address_______________________________________________________

Phone _____________________________________________________

Email address ______________________________________

Executor________________________________ ________________

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

Head or person entrusted with the function of signing the report

---

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

Date «____» ______________ 20 year

Note: The form is filled out in accordance with the explanation for filling out the form intended for the collection of administrative data on a gratuitous basis, "Report on Provisions and Risk Assessment"

Appendix

to the form intended for the collection

administrative data on a gratuitous

basis, "Report on Provisions and Risk Assessment"

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

"Report on Provisions and Risk Assessment"

(index – CR_PRA1, 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 on a gratuitous basis "Report on Provisions and Risk Assessment" (hereinafter – the Form).

2. The Form is signed by the head or the person entrusted with the function of signing the report.

3. Monetary indicators in the Form are indicated in the format of a number with two decimal places, in tenge (in equivalent in tenge), unless the name of the indicator provides for indicating the cost in another currency.

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

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

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

5. Indicators of the Form are mandatory for filling out, except for cases indicated in the Explanation, in which the indicator is not submitted or is not mandatory for filling out.

Chapter 2. Explanation for Filling out the Form

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

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

The lender ensures that the number and date of the loan (contingent liability) agreement in Table 1 correspond to the number and date of the agreement indicated in the Report on the Loan (Contingent Liability) according to Appendix 2 to the Rules, and that the number and date of the pledge agreement, type of collateral, and identification number of the pledged asset in Table 2 correspond to the number and date of the pledge agreement, type of collateral, and identification number of the pledged asset indicated in the Report on Collateral according to Appendix 3 to the Rules.

7. Lines 2.1 and 2.2 of Table 1 are intended to reflect the amount of reserves (provisions) for the loan (contingent liability) formed in accordance with international financial reporting standards as of the reporting date and the account number on which the amount is accounted.

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

8. In line 2.3 of Table 1, the value of the provisioning rate is positive and does not exceed 100 (one hundred) percent.

9. Line 2.4 of Table 1 is filled out for loan (contingent liability) agreements allocated to portfolio assets. Line 2.4.1 of Table 1 is filled out when allocating an agreement to a portfolio of homogeneous assets, line 2.4.2 of Table 1 – when allocating an agreement to individual assets without signs of impairment.

The portfolio directory is maintained by lenders, and the corresponding information in the directory is updated by lenders independently.

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

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

11. In lines 2.6, 2.7, 2.8, 2.9, 2.10, 2.11, and 2.12 of Table 1 and lines 2.1, 2.2, and 2.3 of Table 2, the values of indicators are determined in accordance with the Resolution of the Board of the Agency for Regulation and Development of the Financial Market of the Republic of Kazakhstan dated September 29, 2025 No. 61 "On Approval of the Rules for Creating Provisions (Reserves) in accordance with International Financial Reporting Standards and the Requirements of the Legislation of the Republic of Kazakhstan on Accounting and Financial Reporting" (registered in the Registry of State Registration of Normative Legal Acts under No. 36994). The action of this paragraph does not apply to the Joint Stock Company "Development Bank of Kazakhstan".

In lines 2.6 and 2.7 of Table 1, the reflection of several values is permitted.

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

Directories of signs of impairment, signs of increased credit risk, and borrower internal ratings are maintained by lenders, and the corresponding information in the directories is updated by lenders independently.

12. In line 2.13 of Table 1, the value is determined in accordance with the Resolution of the Board of the Agency for Regulation and Development of the Financial Market of the Republic of Kazakhstan dated April 28, 2026 No. 85 "On Approval of Prudential Norms and Limits Mandatory for Compliance by Banks with Universal Banking License, Banks with Basic Banking License, Islamic Banks, Their Maximum Values and Calculation Methods" (registered in the Registry of State Registration of Normative Legal Acts under No. 38587).

13. In lines 2.14, 2.15, and 2.17 of Table 1, the values are determined in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 25, 2025 No. 52 "On Establishing Macroprudential Norms and Limits, Their Normative Values and Calculation Methods" (registered in the Registry of State Registration of Normative Legal Acts under No. 36722). The action of this paragraph does not apply to the Joint Stock Company "Development Bank of Kazakhstan".

14. Line 3 of Table 1 and line 3 of Table 2 are intended to reflect the dates as of which information on provisions and risk assessment is accounted.

15. Line 2.19 of Table 1 is intended to ensure the identification of loans allocated to sustainable development projects.

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

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

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

The directory of appraisers is maintained by lenders, and the corresponding information in the directory is updated by lenders independently.

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

Appendix

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "24" December 2025 No. 103

List of Some Resolutions of the Board of the

National Bank of the Republic of Kazakhstan That Have Lost Force

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

2. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 13, 2019 No. 236 "On Amendments and Additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 28, 2018 No. 313 "On Approval of the List, Forms, and Deadlines for Reporting by Second-Level Banks, Joint Stock Company "Development Bank of Kazakhstan", and Organizations Carrying Out Separate Types of Banking Operations, on Loans and Contingent Liabilities and Rules for Their Submission" (registered in the Registry of State Registration of Normative Legal Acts under No. 19781).

3. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 20, 2021 No. 77 "On Amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 28, 2018 No. 313 "On Approval of the List, Forms, and Deadlines for Reporting by Second-Level Banks, Joint Stock Company "Development Bank of Kazakhstan", and Organizations Carrying Out Separate Types of Banking Operations, on Loans and Contingent Liabilities and Rules for Their Submission" (registered in the Registry of State Registration of Normative Legal Acts under No. 24507).

4. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated October 20, 2022 No. 91 "On Amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 28, 2018 No. 313 "On Approval of the List, Forms, Deadlines, and Rules for Reporting on Loans and Contingent Liabilities by Second-Level Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Development Bank of Kazakhstan", and Organizations Carrying Out Separate Types of Banking Operations" (registered in the Registry of State Registration of Normative Legal Acts under No. 30340).

5. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 25, 2023 No. 100 "On Amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 28, 2018 No. 313 "On Approval of the List, Forms, Deadlines, and Rules for Reporting on Loans and Contingent Liabilities by Second-Level Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Development Bank of Kazakhstan", and Organizations Carrying Out Separate Types of Banking Operations" (registered in the Registry of State Registration of Normative Legal Acts under No. 33863).