Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 139 of 29 June 2018 on approval of the Instruction on submission by second-tier banks, the Development Bank of Kazakhstan and mortgage organizations to the National Bank of the Republic of Kazakhstan of information for the formation of a financial sector review

Registered with the Ministry of Justice of the Republic of Kazakhstan on 6 August 2018 under No. 17274.

Officially published on 16 August 2018 in the information system "Reference Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan in electronic form".

"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
29 June 2018, city of Almaty		No. 139, city of Almaty

On approval of the Instruction on submission by second-tier banks, the Development Bank of Kazakhstan and mortgage organizations to the National Bank of the Republic of Kazakhstan of information for the formation of a financial sector review

In accordance with subparagraph 69) of part two of Article 15 of the Law of the Republic of Kazakhstan of 30 March 1995 "On the National Bank of the Republic of Kazakhstan", subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan of 19 March 2010 "On State Statistics" and for the purpose of forming a review of the financial sector of the Republic of Kazakhstan, the Board of the National Bank of the Republic of Kazakhstan RESOLVES:

1. To approve the attached Instruction on submission by second-tier banks, the Development Bank of Kazakhstan and mortgage organizations to the National Bank of the Republic of Kazakhstan of information for the formation of a financial sector review.

2. To recognize as having lost force the Resolution of the Board of the National Bank of the Republic of Kazakhstan of 26 December 2016 No. 316 "On approval of the Instruction on submission by second-tier banks, the Development Bank of Kazakhstan and mortgage organizations to the National Bank of the Republic of Kazakhstan of information for the formation of a financial sector review" (registered in the State Registration Register of Regulatory Legal Acts under No. 14804, published on 2 March 2017 in the information system "Reference Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan in electronic form").

3. The Department of Research and Statistics (Tutushkin V.A.) shall, in the manner established by the legislation of the Republic of Kazakhstan, ensure:

1) jointly with the Legal Department (Sarsenova N.V.), state registration of this resolution with the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the day of state registration of this resolution, sending of its copy in paper and electronic form in the Kazakh and Russian languages to the Republican State Enterprise on the right of economic management "Republican Center for Legal Information" for official publication and inclusion in the Reference Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan;

3) placement of this resolution on the official internet resource of the National Bank of the Republic of Kazakhstan after its official publication;

4) within ten working days after state registration of this resolution, submission to the Legal Department of information on the implementation of the measures provided for by subparagraphs 2), 3) of this paragraph and paragraph 3 of this resolution.

4. The Department for the Protection of the Rights of Consumers of Financial Services and External Communications (Terentyev A.L.) shall ensure, within ten calendar days after state registration of this resolution, sending of its copy for official publication to periodical printed publications.

5. Control over the execution of this resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Kurmanov Zh.B.

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

Chairman D. Akishev

of the National Bank

"AGREED"

Chairman of the Committee on Statistics

of the Ministry of National Economy

of the Republic of Kazakhstan

______ N. Aidapkelov

23 July 2018

Approved

by resolution of the Board

of the National Bank

of the Republic of Kazakhstan

of 29 June 2018 No. 139

Instruction on submission by second-tier banks,

the Development Bank of Kazakhstan and mortgage organizations

to the National Bank of the Republic of Kazakhstan

of information for the formation of a financial sector review

Chapter 1. General provisions

1. The Instruction on submission by second-tier banks, the Development Bank of Kazakhstan and mortgage organizations to the National Bank of the Republic of Kazakhstan of information for the formation of a financial sector review (hereinafter – the Instruction) has been developed in accordance with subparagraph 69) of part two of Article 15 of the Law of the Republic of Kazakhstan of 30 March 1995 "On the National Bank of the Republic of Kazakhstan" and details the procedure for submission to the National Bank of the Republic of Kazakhstan (hereinafter – the National Bank) of information for the formation of a financial sector review (hereinafter – information) by second-tier banks, the Development Bank of Kazakhstan and mortgage organizations.
2. The information is compiled on the basis of accounting data in accordance with the Instruction.
3. The following concepts are used in the Instruction:
   1. special purpose subsidiary organizations – subsidiary organizations created by Kazakhstani companies abroad for the purpose of attracting funds on international capital markets;
   2. institutional units – economic units that own assets, assume liabilities, engage in economic activity and transactions with other institutional units;
   3. international interbank continuous linked settlement system (hereinafter – the international interbank CLS system) – a payment system specializing in settlements for currency operations, by means of which the world's largest banks trade on the international foreign exchange market in real time and which allows eliminating credit risk in settlements for currency operations;
   4. sector of the economy – the basic subdivision of the economy, combining institutional units engaged in the same main type of activity.
4. The concept "organization carrying out certain types of banking operations" is used in the meaning defined in the Law of the Republic of Kazakhstan of 31 August 1995 "On Banks and Banking Activity in the Republic of Kazakhstan".
5. The concepts "resident" and "non-resident" are used in the meanings defined by the Law of the Republic of Kazakhstan of 13 June 2005 "On Currency Regulation and Currency Control".

Chapter 2. Procedure for compiling information

1. Information on indicators for the formation of a financial sector review is compiled in the form established by Appendix 1 to the Instruction.

Information on operations with branches and representative offices of foreign companies is compiled in the form established by Appendix 2 to the Instruction.

1. The information is compiled in tenge.
2. The information in Appendices 1 and 2 to the Instruction is compiled on the accounts of paragraphs 1, 2 and 3 of Chapter 2 of the Model Chart of Accounts for Accounting in Second-Tier Banks, Mortgage Organizations and the Joint-Stock Company "Development Bank of Kazakhstan", approved by Resolution of the Board of the National Bank of the Republic of Kazakhstan of 31 January 2011 No. 3 "On approval of the Model Chart of Accounts for Accounting in Second-Tier Banks, Mortgage Organizations and the Joint-Stock Company "Development Bank of Kazakhstan", registered in the State Registration Register of Regulatory Legal Acts under No. 6793 (hereinafter – account), which are further detailed by characteristics of residency, sector of the economy and type of currency in accordance with Appendix 3 to the Instruction.

The structure of indicators in Appendices 1 and 2 to the Instruction is a system of digital symbols in the form AAAA XYZ, where:

AAAA – account number;

X – residency characteristic (codification of the residency characteristic is given in paragraph 9 of the Instruction);

Y – sector of the economy characteristic (codification and description of sectors of the economy are given in paragraphs 10, 11, 12, 13, 14, 15, 16, 17 and 18 of the Instruction);

Z – type of currency characteristic (codification of types of currencies is given in paragraph 19 of the Instruction).

1. Under symbol X, the residency characteristic is indicated in accordance with the following codification:

code "1" – resident of the Republic of Kazakhstan;

code "2" – non-resident of the Republic of Kazakhstan.

1. Under symbol Y, the following sectors of the economy are indicated in accordance with the following codification:
   1. sector of government bodies:

code "1" – Central Government;

code "2" – regional and local government bodies;

• 1. sector of financial organizations:

code "3" – Central (national) banks;

code "4" – other depository organizations;

code "5" – other financial organizations;

• 1. sector of non-financial organizations:

code "6" – state non-financial organizations;

code "7" – non-state non-financial organizations;

• 1. sector of non-profit organizations serving households:

code "8" – non-profit organizations serving households;

• 1. sector of households:

code "9" – households.

1. Each individual institutional unit belongs entirely to one sector of the economy according to its main type of activity. The principle of classification of institutional units consists in distributing them among sectors of the economy in accordance with the main type of activity they carry out.

Each sector has economic characteristics that distinguish it from other sectors.

1. The sector of government bodies covers institutional units possessing legislative, judicial or executive power that extends to other institutional units located on the territory of the country. The main functions of government bodies are: responsibility for providing goods and services to society as a whole and to individual households; mobilization of the financial resources necessary for this through taxation or other income; redistribution of income and wealth through transfers and carrying out non-market production. This sector includes the Central Government (code "1"), regional and local government bodies (code "2").

Code "1" includes ministries, departments and agencies financed from the republican budget, research institutes, institutional units – agents of the Government of the Republic of Kazakhstan, funds controlled by government bodies and financed from the republican budget, as well as other organizations under state control and not engaged in market production.

Code "2" includes institutional units performing management functions at the level of the region, city and district and organizations financed from regional (local) budgets.

1. The sector of financial organizations covers institutional units whose main function is financial intermediation or auxiliary financial activity closely related to financial intermediation. This sector includes Central (national) banks (code "3"), other depository organizations (code "4"), other financial organizations (code "5").

Code "3" includes institutional units that exercise control over key aspects of the financial system, whose main types of activity are the issuance of national currencies, management of international reserves, carrying out operations with the International Monetary Fund and other international financial organizations, provision of credit to other depository corporations.

Code "4" includes institutional units whose main type of activity is financial intermediation and whose liabilities are in the form of deposits or their analogues (close substitutes for deposits that are included in the national definition of broad money). This group includes banks, including those carrying out Islamic financing.

Code "5" includes all other institutional units of this sector that carry out various intermediary or auxiliary financial services, or whose activity is closely related to financial intermediation, but they themselves do not perform the functions of intermediaries. This group is represented by a large number of diverse financial organizations, such as credit partnerships, microfinance organizations, insurance (reinsurance) organizations, accumulative pension funds, pawnshops, exchange offices, mortgage companies, brokerage and dealer companies, special purpose subsidiary organizations, investment funds, financial leasing companies, factoring companies, as well as currency and stock exchanges, insurance brokers, guarantee funds and other financial organizations.

1. The sector of non-financial organizations covers institutional units whose main type of activity is predominantly the production of market goods and non-financial services. This sector includes state non-financial organizations (code "6") and non-state non-financial organizations (code "7").

Code "6" includes institutional units engaged predominantly in market production and controlled by government bodies.

Control by government bodies is exercised:

through the acquisition of a controlling block of voting shares or the establishment of forms of control over more than half of the votes of shareholders;

as a result of the adoption of legislation, a decree or a regulatory legal act giving government bodies the right to determine the policy of the organization or appoint its directors.

This subgroup does not include those non-profit organizations that are controlled and financed by government bodies, since they belong to the sector of government bodies.

Code "7" includes institutional units engaged predominantly in market production and (or) provision of non-financial market services, and not controlled by government bodies.

1. The sector of non-profit organizations serving households (code "8") covers institutional units producing goods or services but not bringing income or other financial benefits to the institutional units controlling such organizations, and includes the following institutional units:
2. created by associations of persons in order to provide goods or services to the members of these associations themselves. Such services are usually provided free of charge or financed through regular membership dues. These include political parties, trade unions, religious associations, public, cultural, entertainment and sports clubs and others;
3. whose main type of activity is the provision of charitable assistance. These include charitable organizations and agencies for providing assistance to victims or those in need, which are created for charitable purposes to serve the interests of members of society. These non-profit organizations serving households are engaged on a non-market basis in the provision of goods or services to households in need of them. The funds of such non-profit organizations serving households are formed through donations in monetary or in-kind form received from the public, government bodies and transfers from non-residents.
4. The sector of households (code "9") covers institutional units consisting of natural persons, as well as small groups of natural persons (families) living together, pooling (fully or partially) their income and property and jointly consuming certain types of goods and services (housing, food and other). This group also includes natural persons engaged in entrepreneurial activity without forming a legal entity.
5. International organizations are created on the basis of a political agreement between member states. Such an agreement has the status of an international treaty. The purpose of creating international organizations is to provide non-market services for collective consumption by members of these organizations and (or) to carry out financial intermediation or redistribution of financial resources between creditors and borrowers of various countries. International organizations are granted certain privileges and benefits. Such organizations are not subject to the legislation of the country on whose territory they are located. Such organizations are not considered residents of any country, including the one on whose territory they are located or to which their activity extends.

International organizations engaged in financial activity are accounted for in the sector of the economy "Central (national) banks". All other international organizations are accounted for in the sector of the economy "Central Government".

1. Holding companies or head offices – companies controlling groups of subsidiaries, whose main activity is to own such groups or to manage their activities. Depending on the activity carried out, holding companies or head offices may belong to financial or non-financial organizations.

There are two types of units that are often called holding companies. The first type is a head office that exercises all aspects of management control over subsidiaries. This subgroup includes supervision and management of other subdivisions of the company or enterprise, performance of functions of operational control and management of the current activity of related enterprises. If all or most of its subsidiary organizations are non-financial, then this head office belongs to the sector of non-financial corporations (code "6"), if financial, then, accordingly, to the sector of financial corporations (code "5").

The second type includes holding companies that own the assets of subsidiary corporations but do not exercise administrative or other management of other companies. Their main activity is precisely the ownership of such a group of companies, without providing other services to the enterprises in which they have an equity interest. If financial activity in these companies is predominant, or simply the majority of the corporations controlled by them are financial, then such units belong to the sector of financial corporations (code "5").

1. Under symbol Z, the type of currency is indicated in accordance with the following codification:

code "1" – Kazakhstani tenge, the national currency of the Republic of Kazakhstan (hereinafter – tenge);

code "2" – freely convertible currency (hereinafter – FCC);

code "3" – other types of currencies (hereinafter – OTC).

The FCC group includes types of foreign currencies accepted for settlements in the international interbank CLS system and for which there are no restrictions on payments in this currency. This group includes:

Australian dollar (AUD)

United States dollar (USD)

Pound sterling of the United Kingdom (GBP)

Hungarian forint (HUF)

Hong Kong dollar (HKD)

Danish krone (DKK)

Euro (EUR)

New Zealand dollar (NZD)

New Israeli shekel (ILS)

Japanese yen (JPY)

Canadian dollar (CAD)

Won of the Republic of Korea (KRW)

Chinese yuan (CNY)

Mexican peso (MXN)

Norwegian krone (NOK)

South African rand (ZAR)

Singapore dollar (SGD)

Swedish krona (SEK)

Swiss franc (CHF).

The OTC group includes all other currencies except tenge and currencies of the FCC group.

1. The zero designation in symbols X, Y and Z means the absence of detail for that position.
2. The detailing of assets by symbols X and Y is carried out by residency and sector of the economy of the debtor (issuer), the detailing of liabilities by the same positions – by residency and sector of the economy of the creditor.
3. In Appendices 1 and 2 to the Instruction, the following classification of assets and liabilities by maturity is adopted:

1) short-term – up to one year inclusive;

2) long-term – over one year.

Chapter 3. Procedure for submitting information

1. Second-tier banks, the Development Bank of Kazakhstan and mortgage organizations submit information to the National Bank in electronic form through the automated information system of the National Bank.
2. Information in the form established by Appendix 1 to the Instruction is submitted on a daily and monthly basis:
3. by second-tier banks:

daily information – not later than 3 (three) working days following the reporting day (except for information for the first reporting days of the month, which is submitted simultaneously with the monthly information);

monthly information – not later than 7 (seven) working days following the last day of the reporting month;

1. by the Development Bank of Kazakhstan, monthly information – not later than 7 (seven) working days following the last day of the reporting month;
2. by mortgage organizations, monthly information – not later than 10 (ten) working days following the last day of the reporting month.

In the absence of information, the form is submitted with zero balances.

1. Information in the form established by Appendix 2 to the Instruction is submitted monthly as of the last working day of the month:
   1. by second-tier banks and the Development Bank of Kazakhstan, not later than 7 (seven) working days following the last day of the reporting month;
   2. by mortgage organizations, not later than 10 (ten) working days following the last day of the reporting month.

In the absence of information, the form is not submitted.

Appendix 1

to the Instruction on submission

by second-tier banks,

the Development Bank of Kazakhstan

and mortgage organizations

to the National Bank of the Republic

of Kazakhstan of information for the formation

of a financial sector review

Form intended for the collection of administrative data

Information on indicators for the formation of a financial sector review

Reporting period: as of "___"____20

Index: 700-N(D)

Periodicity: daily, monthly

Submitted by: second-tier banks, the Development Bank of Kazakhstan, mortgage organizations

Where the form is submitted: National Bank of the Republic of Kazakhstan

Deadlines for submission:

1) by second-tier banks:

daily information – not later than 3 (three) working days following the reporting day (except for information for the first reporting days of the month, which is submitted simultaneously with the monthly information);

monthly information – not later than 7 (seven) working days following the last day of the reporting month;

2) by the Development Bank of Kazakhstan, monthly information – not later than 7 (seven) working days following the last day of the reporting month;

3) by mortgage organizations, monthly information – not later than 10 (ten) working days following the last day of the reporting month.

In the absence of information, the form is submitted with zero balances.

Form

---

(full name of the second-tier bank,

the Development Bank of Kazakhstan or mortgage organization)

as of ______

(in thousands of tenge)

Account number	Detailing	Account name (residency, sector of the economy, type of currency)	Amount
AAAA	XYZ
1	000	Assets	…
…	…	…	…
2	000	Liabilities	…
…	…	…	…
3	000	Equity	…
…	…	…	…

First head or person authorized by him to sign

---

last name, first name, patronymic (if any) signature

Chief accountant or person authorized to sign

---

surname, first name, patronymic (if any) signature

Executor ______ ______

surname, first name, patronymic (if any) signature

Telephone number: ______

Date of signing "___"______20___year

Note: an explanation on completing the form intended for the collection of administrative data is provided in the annex to this form

Annex

to the form of information

on indicators

for the formation of the review

of the financial sector

Explanation on completing the form

intended for the collection of administrative data

Information on indicators for the formation of the financial sector review

Chapter 1. General provisions

1. This explanation defines uniform requirements for completing the form intended for the collection of administrative data "Information on indicators for the formation of the financial sector review" (hereinafter – the Form).

2. The Form has been developed in accordance with subparagraph 69) of part two of Article 15 of the Law of the Republic of Kazakhstan of 30 March 1995 "On the National Bank of the Republic of Kazakhstan".

3. The Form is compiled by second-tier banks daily and monthly, by the Development Bank of Kazakhstan and mortgage organizations – monthly. The Form is compiled as of the end of the reporting period.

4. The amount in the Form is stated in thousands of tenge. An amount of less than five hundred tenge is rounded to zero, and an amount equal to five hundred tenge and above is rounded to a thousand tenge.

5. The Form is signed by the first head, the chief accountant or persons authorized to sign, and the executor.

Chapter 2. Explanation on completing the Form

6. The following balance identity is observed in the Form:

Amount of Assets (line 1 000) = amount of Liabilities (line 2 000) + amount of Equity (line 3 000).

7. For accounts 1011, 1012, 1601, 1602, 1610, 1651-1699, 1854, 1857, 1873, 1874, 2854, 2857, 2861, 2872, 2873, 3001-3027, 3101, 3200, 3400, 3510, 3540, 3580, 3589, 3599, the detail is indicated as "000".

8. For accounts 1013, 1727, 2016, 2126, 2212, 2216, 2708, 2717, for the currency code the detail "0" is indicated.

9. For accounts 1811-1827, 1831-1845, 1871, 1880, 2041-2048, 2231, 2704, 2811-2820, 2831-2839, 2871, 2874, 2880, 3561-3564, for the sector of the economy the detail "0" is indicated.

10. For accounts 1007, 1009, 1603, 1604 with detail code 100 (residents), coins made of precious metals and collector coins in the national currency issued by the National Bank of the Republic of Kazakhstan are reflected, with detail code 200 (non-residents) – coins made of precious metals and collector coins of non-resident issuers.

11. For accounts 1405, 1406, 1425, 1752, 1864, the sector of the economy of the drawer is indicated.

12. For accounts 1201, 1202, 1205, 1206, 1208, 1209, 1452, 1453, 1454, 1456, 1457, 1459, 1481, 1482, 1483, 1485, 1486, 1491, 1492, 1494, 1495, 1744, 1745, 1746, 1750, 1757, the residency and sector of the economy of the issuer are indicated.

13. For accounts 2301, 2303, 2306, 2401, 2402, 2405, 2406, in the event of the absence of the possibility to reliably determine the residency and sector of the economy of the holder of the security, the residency and sector of the economy of the nominal holder (trustee) are indicated.

14. In the event that there is a transaction for the placement of deposits of second-tier banks and mortgage organizations in organizations carrying out certain types of banking operations, or in the joint-stock company "Kazpost", this transaction is reflected in the accounts of group 1250 "Deposits placed in other banks" with the indication of the corresponding sector of the economy.

Annex 2

to the Instruction on the submission by

second-tier banks,

the Development Bank of Kazakhstan

and mortgage organizations

to the National Bank of the Republic of

Kazakhstan of information for the formation

of the financial sector review

Form intended for the collection of administrative data

Information on operations with branches and representative offices

of foreign companies

Reporting period: as of "___"______20__year

Index: 700(DF)

Periodicity: monthly

Submitted by: second-tier banks, the Development Bank of Kazakhstan, mortgage organizations

Where the form is submitted: the National Bank of the Republic of Kazakhstan

Deadlines for submission:

1) by second-tier banks, the Development Bank of Kazakhstan not later than 7 (seven) working days following the last day of the reporting month;

2) by mortgage organizations not later than 10 (ten) working days following the last day of the reporting month.

In the event of the absence of information, the form is not submitted.

Form

---

(full name of the second-tier bank,

the Development Bank of Kazakhstan or mortgage organization)

as of ______

(in thousands of tenge)

Account number	Account name	Amount
1401	Overdraft loans provided to clients
1403	Accounts for clients' credit cards
1405	Discounted bills of clients
1406	Remuneration accrued by previous bill holders on discounted bills of clients
1407	Factoring to clients
1409	Overdue indebtedness of clients on factoring
1411	Short-term loans provided to clients
1417	Long-term loans provided to clients
1420	Financial leasing to clients
1421	Overdue indebtedness of clients on financial leasing
1422	Forfaiting to clients
1423	Overdue indebtedness of clients on forfaiting
1424	Overdue indebtedness of clients on loans
1425	Protested bills of clients
1426	Claims to the client on trade finance operations
1427	Overdue indebtedness on trade finance operations
1428	Reserves (provisions) on loans and financial leasing provided to clients
1429	Other loans provided to clients
1434	Discount on loans provided to clients
1435	Premium on loans provided to clients
1445	Financial assets transferred to trust management
1461	Reverse repo operations with securities
1462	Overdue indebtedness on reverse repo operations with securities
1552	Settlements with clients
1740	Accrued income on loans and financial leasing provided to clients
1741	Overdue remuneration on loans and financial leasing provided to clients
1748	Accrued income on reverse repo operations with securities
1749	Other overdue remuneration
1752	Accrued income on discounted bills
1753	Accrued income on operations with derivative financial instruments
1755	Accrued income on financial assets transferred to trust management
1756	Accrued income on other operations
1772	Overdue indebtedness on investment activity on lease terms
1792	Prepayment of remuneration on received loans and deposits
1799	Other prepayments
1853	Settlements with shareholders (on dividends)
2203	Current accounts of legal entities
2210	Financial assets accepted into trust management
2211	Demand deposits of legal entities
2212	Metal accounts of clients in refined precious metals
2215	Short-term deposits of legal entities
2216	Time deposits of clients in refined precious metals
2217	Long-term deposits of legal entities
2219	Conditional deposits of legal entities
2223	Deposit serving as security for obligations of legal entities
2224	Overdue indebtedness on demand deposits of clients
2225	Overdue indebtedness on other operations with clients
2226	Overdue indebtedness on time deposits of clients
2227	Received financial leasing
2228	Instructions not executed on time
2230	Overdue indebtedness on received financial leasing
2232	Overdue indebtedness on conditional deposits of clients
2237	Account for storage of sender's instructions in accordance with the currency legislation of the Republic of Kazakhstan
2238	Premium on deposits attracted from clients
2239	Discount on deposits attracted from clients
2240	Account for storage of money accepted as security (pledge, deposit) for obligations of clients
2245	Investment deposits
2255	Repo operations with securities
2451	Perpetual financial instruments
2552	Settlements with clients
2707	Accrued expenses related to the payment of remuneration on the amount of money accepted as security (pledge, deposit) for obligations of clients
2717	Accrued expenses on metal accounts of clients in refined precious metals
2718	Accrued expenses on current accounts of clients
2719	Accrued expenses on conditional deposits of clients
2720	Accrued expenses on demand deposits of clients
2721	Accrued expenses on time deposits of clients
2723	Accrued expenses on the deposit serving as security for obligations of clients
2725	Accrued expenses on repo operations with securities
2731	Accrued expenses on other operations
2741	Overdue remuneration on received loans and financial leasing
2742	Overdue remuneration on demand deposits
2743	Overdue remuneration on time deposits
2745	Accrued expenses on received financial leasing
2746	Overdue remuneration on conditional deposits
2747	Overdue remuneration on the deposit serving as security for obligations of other banks and clients
2748	Overdue remuneration on current accounts
2749	Other overdue remuneration
2755	Accrued expenses on financial assets accepted into trust management
2757	Accrued expenses on perpetual financial instruments

First head or person authorized by him to sign

---

surname, first name, patronymic (if any) signature

Chief accountant or person authorized to sign

---

surname, first name, patronymic (if any) signature

Executor ______ ______

surname, first name, patronymic (if any) signature

Telephone number: ______

Date of signing "___"______20___year

Note: an explanation on completing the form intended for the collection of administrative data is provided in the annex to this form

Annex

to the form of information

on operations with branches

and representative offices

of foreign companies

Explanation on completing the form

intended for the collection of administrative data

Information on operations with branches and representative offices

of foreign companies

Chapter 1. General provisions

1. This explanation (hereinafter – the Explanation) defines uniform requirements for completing the form intended for the collection of administrative data "Information on operations with branches and representative offices of foreign companies" (hereinafter – the Form).

2. The Form has been developed in accordance with subparagraph 69) of part two of Article 15 of the Law of the Republic of Kazakhstan of 30 March 1995 "On the National Bank of the Republic of Kazakhstan".

3. The Form is compiled by second-tier banks, the Development Bank of Kazakhstan and mortgage organizations – monthly. The Form is compiled as of the last working day of the month.

4. The amount in the Form is stated in thousands of tenge. An amount of less than five hundred tenge is rounded to zero, and an amount equal to five hundred tenge and above is rounded to a thousand tenge.

5. The Form is signed by the first head, the chief accountant or persons authorized to sign, and the executor.

Chapter 2. Explanation on completing the Form

6. The Form indicates information only on operations with branches and representative offices of foreign companies carrying out their activities in the territory of the Republic of Kazakhstan and classified as non-residents.

Information is submitted with detail by the following sectors of the economy:

1) other financial organizations – code "5";

2) state non-financial organizations – code "6";

3) non-state non-financial organizations – code "7";

4) non-commercial organizations serving households – code "8".

The sectors of the economy of branches and representative offices of foreign companies carrying out their activities in the territory of the Republic of Kazakhstan correspond to the sectors of the economy of their parent companies.

Annex 3

to the Instruction on the submission by

second-tier banks,

the Development Bank of Kazakhstan

and mortgage organizations

to the National Bank of the Republic of

Kazakhstan of information for the formation

of the financial sector review

Detail	Decoding of the detail (residency, sector of the economy, type of currency)
XYZ
000
100	(resident)
101	(resident, tenge)
102	(resident, freely convertible currency)
103	(resident, foreign currency)
110	(resident, Government of the Republic of Kazakhstan)
111	(resident, Government of the Republic of Kazakhstan, tenge)
112	(resident, Government of the Republic of Kazakhstan, freely convertible currency)
113	(resident, Government of the Republic of Kazakhstan, foreign currency)
120	(resident, regional and local government bodies)
121	(resident, regional and local government bodies, tenge)
122	(resident, regional and local government bodies, freely convertible currency)
123	(resident, regional and local government bodies, foreign currency)
130	(resident, National Bank of the Republic of Kazakhstan)
131	(resident, National Bank of the Republic of Kazakhstan, tenge)
132	(resident, National Bank of the Republic of Kazakhstan, freely convertible currency)
133	(resident, National Bank of the Republic of Kazakhstan, foreign currency)
140	(resident, second-tier banks)
141	(resident, second-tier banks, tenge)
142	(resident, second-tier banks, freely convertible currency)
143	(resident, second-tier banks, foreign currency)
150	(resident, financial organizations)
151	(resident, financial organizations, tenge)
152	(resident, financial organizations, freely convertible currency)
153	(resident, financial organizations, foreign currency)
160	(resident, state non-financial organizations)
161	(resident, state non-financial organizations, tenge)
162	(resident, state non-financial organizations, freely convertible currency)
163	(resident, state non-financial organizations, foreign currency)
170	(resident, non-state non-financial organizations)
171	(resident, non-state non-financial organizations, tenge)
172	(resident, non-state non-financial organizations, freely convertible currency)
173	(resident, non-state non-financial organizations, foreign currency)
180	(resident, non-commercial organizations serving households)
181	(resident, non-commercial organizations serving households, tenge)
182	(resident, non-commercial organizations serving households, freely convertible currency)
183	(resident, non-commercial organizations serving households, foreign currency)
190	(resident, households)
191	(resident, households, tenge)
192	(resident, households, freely convertible currency)
193	(resident, households, foreign currency)
200	(non-resident)
201	(non-resident, tenge)
202	(non-resident, freely convertible currency)
203	(non-resident, foreign currency)
210	(non-resident, Central Government of a foreign state)
211	(non-resident, Central Government of a foreign state, tenge)
212	(non-resident, Central Government of a foreign state, freely convertible currency)
213	(non-resident, Central Government of a foreign state, foreign currency)
220	(non-resident, regional and local government bodies)
221	(non-resident, regional and local government bodies, tenge)
222	(non-resident, regional and local government bodies, freely convertible currency)
223	(non-resident, regional and local government bodies, foreign currency)
230	(non-resident, foreign Central banks)
231	(non-resident, foreign Central banks, tenge)
232	(non-resident, foreign Central banks, freely convertible currency)
233	(non-resident, foreign Central banks, foreign currency)
240	(non-resident, foreign banks)
241	(non-resident, foreign banks, tenge)
242	(non-resident, foreign banks, freely convertible currency)
243	(non-resident, foreign banks, foreign currency)
250	(non-resident, financial organizations)
251	(non-resident, financial organizations, tenge)
252	(non-resident, financial organizations, freely convertible currency)
253	(non-resident, financial organizations, foreign currency)
260	(non-resident, state non-financial organizations)
261	(non-resident, state non-financial organizations, tenge)
262	(non-resident, state non-financial organizations, freely convertible currency)
263	(non-resident, state non-financial organizations, foreign currency)
270	(non-resident, non-state non-financial organizations)
271	(non-resident, non-state non-financial organizations, tenge)
272	(non-resident, non-state non-financial organizations, freely convertible currency)
273	(non-resident, non-state non-financial organizations, foreign currency)
280	(non-resident, non-commercial organizations serving households)
281	(non-resident, non-commercial organizations serving households, tenge)
282	(non-resident, non-commercial organizations serving households, freely convertible currency)
283	(non-resident, non-commercial organizations serving households, foreign currency)
290	(non-resident, households)
291	(non-resident, households, tenge)
292	(non-resident, households, freely convertible currency)
293	(non-resident, households, foreign currency)