RegAlert

Rule · NBK · 29 Jun 2018

Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 137 dated 29 June 2018 on approval of the list, forms, deadlines of reporting of second-tier banks of the Republic of Kazakhstan and the Rules for their submission

In force from 1 Sep 2018Applies to: Commercial bank
disclosure

Second-tier banks of the Republic of Kazakhstan must submit reports electronically to the National Bank: the report on balances on balance sheet and off-balance sheet accounts daily, not later than three working days following the reporting day, and monthly, not later than five working days following the last day of the reporting month. Reports under subparagraphs 3)–9), 11) and 12) are due monthly by the seventh working day, subparagraph 10) by the fifteenth working day, and subparagraph 13) by the fifteenth day, or the fifteenth working day after a completed quarter. December reporting, including closing turnovers on intra-bank operations, is due by 1 February of the following financial year. Forms are signed by the first head, chief accountant or authorized persons, and the executor; absent information, zero balances are submitted.

KazakhstanNational Bank of Kazakhstan

Registered with the Ministry of Justice of the Republic of Kazakhstan on 28 August 2018 under No. 17313.

"NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN" REPUBLICAN STATE INSTITUTIONREPUBLICAN STATE INSTITUTION "NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN"
RESOLUTION OF THE BOARDRESOLUTION OF THE BOARD
29 June 2018, Almaty cityNo. 137, Almaty city

On approval of the list, forms, deadlines of reporting

of second-tier banks of the Republic of Kazakhstan

and the Rules for their submission

In accordance with the laws of the Republic of Kazakhstan dated 30 March 1995 "On the National Bank of the Republic of Kazakhstan", dated 31 August 1995 "On banks and banking activity in the Republic of Kazakhstan", dated 4 July 2003 "On state regulation, control and supervision of the financial market and financial organizations" and dated 19 March 2010 "On state statistics", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:

  1. To approve:

1) the list of reporting of second-tier banks of the Republic of Kazakhstan according to Appendix 1 to this resolution;

2) the report on balances on balance sheet and off-balance sheet accounts of second-tier banks in the form according to Appendix 2 to this resolution;

3) the report on additional information in the form according to Appendix 3 to this resolution;

4) the report on contingent assets and contingent liabilities in the form according to Appendix 4 to this resolution;

5) the report on interbank assets and liabilities, as well as contingent and possible claims and liabilities in the form according to Appendix 5 to this resolution;

6) the report on the structure of the securities portfolio in the form according to Appendix 6 to this resolution;

7) the report on investments of the bank, as well as an Islamic bank, in the capital of other legal entities in the form according to Appendix 7 to this resolution;

8) the report on the structure of assets and contingent liabilities, as well as reserves (provisions) formed in accordance with international financial reporting standards, in the form according to Appendix 8 to this resolution;

9) the report on loans, including those with overdue debt on principal and (or) accrued interest in detail, as well as on the amount of reserves (provisions) formed in accordance with international financial reporting standards, in the form according to Appendix 9 to this resolution;

10) the report on transactions with persons related to the bank by special relations, concluded during the reporting month, as well as effective on the reporting date, in the form according to Appendix 10 to this resolution;

11) the report on repo and reverse repo operations in the form according to Appendix 11 to this resolution;

12) the report on the remaining term of payment until maturity in the form according to Appendix 12 to this resolution;

13) the report on the main sources of attracted money in the form according to Appendix 13 to this resolution;

14) the Rules for submission of reporting by second-tier banks of the Republic of Kazakhstan according to Appendix 14 to this resolution.

  1. Second-tier banks of the Republic of Kazakhstan shall submit in electronic format to the National Bank of the Republic of Kazakhstan the report on balances on balance sheet and off-balance sheet accounts of second-tier banks, provided for by subparagraph 2) of paragraph 1 of this resolution, within the following deadlines:

daily report - not later than three working days following the reporting day (except for reports for the first reporting days of the month, which are submitted simultaneously with the monthly report);

monthly report - not later than five working days following the last day of the reporting month.

Second-tier banks of the Republic of Kazakhstan shall monthly submit in electronic format the reports provided for by subparagraphs 3), 4), 5), 6), 7), 8), 9), 11) and 12) of paragraph 1 of this resolution - not later than the seventh working day of the month following the reporting month; the reporting provided for by subparagraph 10) of paragraph 1 of this resolution - not later than the fifteenth working day of the month following the reporting month.

Second-tier banks of the Republic of Kazakhstan shall monthly submit in electronic format the report provided for by subparagraph 13) of paragraph 1 of this resolution - not later than the fifteenth day of the month following the reporting month.

At the end of a calendar quarter in the reporting month, the report provided for by subparagraph 13) of paragraph 1 of this resolution shall be submitted not later than the fifteenth working day of the month following the completed quarter.

Monthly reporting (taking into account closing turnovers on intra-bank operations), provided for by subparagraphs 2), 3), 4), 5), 6), 7), 8), 9), 11) and 12) of paragraph 1 of this resolution, shall be additionally submitted for December by second-tier banks of the Republic of Kazakhstan (including banks that did not conduct closing turnovers) not later than the first of February of the following financial year.

  1. To recognize as no longer in force certain resolutions of the Board of the National Bank of the Republic of Kazakhstan according to Appendix 15 to this resolution.

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

1) together 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 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 Normative 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 5 of this resolution.

  1. The Department for Protection of 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 its copy for official publication to periodical printed publications.

  2. 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.

  3. This resolution enters into force from 1 September 2018.

Chairman of the National BankD. Akishev

Republic of Kazakhstan

______ N.S.

"______" ______ 2018

"AGREED"

Chairman of the Committee on Statistics

of the Ministry of National Economy

of the Republic of Kazakhstan

______ N. Aidapkelov

"10" August 2018 Committee on Statistics

Appendix 1

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "29" June 2018 No. 137

List of reporting of second-tier banks of the Republic of Kazakhstan

Reporting of second-tier banks of the Republic of Kazakhstan includes:

1) report on balances on balance sheet and off-balance sheet accounts of second-tier banks;

2) report on additional information;

3) report on contingent assets and contingent liabilities;

4) report on interbank assets and liabilities, as well as contingent and possible claims and liabilities;

5) report on the structure of the securities portfolio;

6) report on investments of the bank, as well as an Islamic bank, in the capital of other legal entities;

7) report on the structure of assets and contingent liabilities, as well as reserves (provisions) formed in accordance with international financial reporting standards;

8) report on loans, including those with overdue debt on principal and (or) accrued interest in detail, as well as on the amount of reserves (provisions) formed in accordance with international financial reporting standards;

9) report on transactions with persons related to the bank by special relations, concluded during the reporting month, as well as effective on the reporting date;

10) report on repo and reverse repo operations;

11) report on the remaining term of payment until maturity;

12) report on the main sources of attracted money.

Appendix 2

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "29" June 2018 No. 137

Form intended for collection of administrative data

Report on balances on balance sheet and off-balance sheet accounts

of second-tier banks

Reporting period: for "" "_" 20

Index: 700-N

Periodicity: daily, monthly

Submitted by: second-tier bank of the Republic of Kazakhstan

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

Deadlines for submission:

daily - not later than three working days following the reporting day (except for reports for the first reporting days of the month, which are submitted simultaneously with the monthly report);

monthly - not later than five working days following the last day of the reporting month, as well as additionally for December (taking into account closing turnovers on intra-bank operations) - not later than the first of February of the following financial year.

Form

(full name of the second-tier bank)

for ______

(in thousands of tenge)

Account numbersAccount namesAmount
1ASSETS
1000Money
1001Cash on hand
1002Banknotes and coins in transit
1003Cash at exchange points
1004Cash in evening cash desk
1005Cash in ATMs and electronic terminals
1006Money in traveler's checks in transit
1007Coins made of precious metals, on hand
1008Money in traveler's checks
1009Collector coins made of non-precious metals, on hand
1010Refined precious metals
1011Refined precious metals
1012Refined precious metals in transit
1013Refined precious metals placed in metal accounts
1050Correspondent accounts
1051Correspondent account with the National Bank of the Republic of Kazakhstan
1052Correspondent accounts with other banks
1053Current accounts of mortgage organizations with banks
1054Reserves (provisions) to cover losses on correspondent accounts with other banks and current accounts of mortgage organizations
1055Current accounts of banks with the National Bank of the Republic of Kazakhstan
1100Claims on the National Bank of the Republic of Kazakhstan
1101Deposits with the National Bank of the Republic of Kazakhstan (overnight)
1102Demand deposits with the National Bank of the Republic of Kazakhstan
1103Time deposits with the National Bank of the Republic of Kazakhstan
1104Required reserves with the National Bank of the Republic of Kazakhstan
1105Discount on deposits placed with the National Bank of the Republic of Kazakhstan
1106Premium on deposits placed with the National Bank of the Republic of Kazakhstan
1150Banknotes of national currency before issuance into circulation
1150Banknotes of national currency before issuance into circulation
1200Securities measured at fair value through profit or loss
1201Securities measured at fair value through profit or loss
1202Overdue debt on securities measured at fair value through profit or loss
1205Discount on acquired securities measured at fair value through profit or loss
1206Premium on acquired securities measured at fair value through profit or loss
1208Account of positive fair value adjustment of securities measured at fair value through profit or loss
1209Account of negative fair value adjustment of securities measured at fair value through profit or loss
1250Deposits placed with other banks
1251Deposits placed with other banks (overnight)
1252Demand deposits placed with other banks
1253Short-term deposits placed with other banks (up to one month)
1254Short-term deposits placed with other banks (up to one year)
1255Long-term deposits placed with other banks
1256Conditional deposits placed with other banks
1257Overdue debt of other banks on deposits
1259Reserves (provisions) on deposits placed with other banks
1260Account of positive adjustment of the value of a time deposit placed with other banks
1261Account of negative adjustment of the value of a time deposit placed with other banks
1262Account of positive adjustment of the value of a conditional deposit placed with other banks
1263Account of negative adjustment of the value of a conditional deposit placed with other banks
1264Deposit serving as collateral for obligations of a bank, mortgage organization and joint-stock company "Bank Razvitiya Kazakhstana"
1265Discount on deposits placed with other banks
1266Premium on deposits placed with other banks
1267Account for safekeeping of money transferred as collateral (pledge, deposit) for obligations of a bank and a mortgage organization
1300Loans granted to other banks
1301Overdraft loans on correspondent accounts of other banks
1302Short-term loans granted to other banks
1303Overnight loans granted to other banks
1304Long-term loans granted to other banks
1305Financial leasing to other banks
1306Overdue debt of other banks on loans
1309Overdue debt of other banks on financial leasing
1310Account of positive adjustment of the value of a loan granted to other banks
1311Account of negative adjustment of the value of a loan granted to other banks
1312Discount on loans granted to other banks
1313Premium on loans granted to other banks
1319Reserves (provisions) on loans and financial leasing granted to other banks
1332Account of positive fair value adjustment of loans measured at fair value through other comprehensive income
1333Account of negative fair value adjustment of loans measured at fair value through other comprehensive income
1350Settlements with branches
1351Settlements with head office
1352Settlements with local branches
1353Settlements with foreign branches
1400Claims on customers
1401Overdraft loans granted to customers
1403Customer credit card accounts
1405Discounted customer bills
1406Interest accrued by previous bill holders on discounted customer bills
1407Factoring to customers
1409Overdue customer debt on factoring
1411Short-term loans granted to customers
1417Long-term loans granted to customers
1420Financial leasing to customers
1421Overdue customer debt on financial leasing
1422Forfaiting to customers
1423Overdue customer debt on forfaiting
1424Overdue customer debt on loans
1425Protested customer bills
1426Claims on customer for trade finance operations
1427Overdue debt on trade finance operations
1428Reserves (provisions) on loans and financial leasing granted to customers
1429Other loans granted to customers
1430Account of positive adjustment of the value of a loan granted to customers
1431Account of negative adjustment of the value of a loan granted to customers
1432Discount on discounted bills
1433Premium on discounted bills
1434Discount on loans granted to customers
1435Premium on loans granted to customers
1445Financial assets transferred to trust management
1450Securities measured at fair value through other comprehensive income
1452Securities measured at fair value through other comprehensive income
1453Discount on acquired securities measured at fair value through other comprehensive income
1454Premium on acquired securities measured at fair value through other comprehensive income
1456Account of positive fair value adjustment of securities measured at fair value through other comprehensive income
1457Account of negative fair value adjustment of securities measured at fair value through other comprehensive income
1459Overdue debt on securities measured at fair value through other comprehensive income
1460Reverse REPO operations with securities
1461Reverse REPO operations with securities
1462Overdue debt on reverse REPO operations with securities
1463Reserves (provisions) to cover losses on reverse REPO operations with securities
1470Investments in capital and subordinated debt
1471Investments in subsidiaries
1472Investments in associates
1473Investments of an Islamic bank in production and trading activities
1475Investments in subordinated debt
1476Other investments
1477Reserves (provisions) to cover losses on investments in capital and subordinated debt
1480Securities measured at amortized cost
1481Securities measured at amortized cost
1482Discount on securities measured at amortized cost
1483Premium on securities measured at amortized cost
1485Overdue debt on securities measured at amortized cost
1486Reserves (provisions) to cover losses on securities measured at amortized cost
1490Other financial assets measured at amortized cost
1491Other financial assets measured at amortized cost
1492Discount on other financial assets measured at amortized cost
1493Premium on other financial assets measured at amortized cost
1494Overdue debt on other financial assets measured at amortized cost
1495Reserves (provisions) to cover losses on other financial assets measured at amortized cost
1550Settlements on payments
1551Settlements with other banks
1552Settlements with customers
1553Settlements with customers on investment deposits
1600Inventories
1601Unrefined precious metals
1602Other inventories
1603Coins made of precious metals, in warehouse
1604Collector coins made of non-precious metals, in warehouse
1610Long-term assets held for sale
1610Long-term assets held for sale
1650, 1690Fixed assets and intangible assets
1651Fixed assets under construction (installation)
1652Land, buildings and structures
1653Computer equipment
1654Other fixed assets
1655Fixed assets acquired under financial leasing
1656Fixed assets intended for lease
1657Capital expenditures on leased buildings
1658Vehicles
1659Intangible assets
1660Intangible assets being created (developed)
1661Goodwill
1662Investment property
1692Accumulated depreciation on buildings and structures
1693Accumulated depreciation on computer equipment
1694Accumulated depreciation on other fixed assets
1695Accumulated depreciation on fixed assets acquired under financial leasing
1696Accumulated depreciation on fixed assets intended for lease
1697Accumulated depreciation on capital expenditures on leased buildings
1698Accumulated depreciation on vehicles
1699Accumulated depreciation on intangible assets
1700Accrued income related to interest
1705Accrued income on correspondent accounts
1710Accrued income on deposits placed with the National Bank of the Republic of Kazakhstan
1725Accrued income on deposits placed with other banks
1726Overdue interest on deposits placed with other banks
1727Accrued income on refined precious metals placed in metal accounts
1728Accrued income on a deposit serving as collateral for obligations of a bank, mortgage organization and joint-stock company "Bank Razvitiya Kazakhstana"
1729Accrued income on operations with investment deposits
1730Accrued income on loans and financial leasing granted to other banks
1731Overdue interest on loans and financial leasing granted to other banks
1735Accrued income on settlements between head office and its branches
1740Accrued income on loans and financial leasing granted to customers
1741Overdue interest on loans and financial leasing granted to customers
1744Accrued income on securities measured at fair value through profit or loss
1745Accrued income on securities measured at amortized cost
1746Accrued income on securities measured at fair value through other comprehensive income
1747Accrued income on investments in capital and subordinated debt
1748Accrued income on reverse REPO operations with securities
1749Other overdue interest
1750Overdue interest on securities
1752Accrued income on discounted bills
1753Accrued income on operations with derivative financial instruments
1755Accrued income on financial assets transferred to trust management
1756Accrued income on other operations
1757Accrued income on other debt instruments in the category "loans and receivables"
1771Accrued income of an Islamic bank on investment activities on lease terms
1772Overdue debt on investment activities on lease terms
1790Prepayment of interest and expenses
1792Prepayment of interest on loans and deposits received
1793Deferred expenses
1799Other prepayments
1810Accrued commission income
1811Accrued commission income for transfer operations services
1812Accrued commission income for agency services
1813Accrued commission income for securities purchase and sale services
1814Accrued commission income for foreign currency purchase and sale services
1815Accrued commission income for trust operations services
1816Accrued commission income for services on operations with guarantees
1817Accrued commission income for services on accepting deposits, opening and maintaining customer bank accounts
1818Accrued other commission income
1819Accrued commission income on professional activity in the securities market
1820Accrued commission income for acceptance of payment documents
1821Accrued commission income for cash operations services
1822Accrued commission income on documentary settlements
1823Accrued commission income for forfaiting operations services
1824Accrued commission income for factoring operations services
1825Accrued commission income for collection services
1826Accrued commission income for refined precious metals purchase and sale services
1827Accrued commission income for safe deposit box services
1830Overdue commission income
1831Overdue commission income for transfer operations services
1832Overdue commission income for agency services
1833Overdue commission income for securities purchase and sale services
1834Overdue commission income for foreign currency purchase and sale services
1835Overdue commission income for trust operations services
1836Overdue commission income for services on issued guarantees
1837Overdue commission income for services on accepting deposits, opening and maintaining customer bank accounts
1838Overdue other commission income
1839Overdue commission income on professional activity in the securities market
1840Overdue commission income for acceptance of payment documents
1841Overdue commission income for cash operations services
1842Overdue commission income on documentary settlements
1843Overdue commission income for forfaiting operations services
1844Overdue commission income for factoring operations services
1845Reserves (provisions) to cover losses on accrued and overdue commission income
1850Other debtors
1851Settlements on taxes and other obligatory payments to the budget
1852Settlements with professional participants of the securities market
1853Settlements with shareholders (on dividends)
1854Settlements with employees
1855Debtors on documentary settlements
1856Debtors on capital investments
1857Deferred tax assets
1858Short foreign currency position
1859Countervalue of foreign currency in tenge (long foreign currency position)
1860Other debtors on banking activity
1861Debtors on guarantees
1864Claims on customer for accepted bills
1867Other debtors on non-core activity
1870Other transit accounts
1871Transit accounts for transfers of individuals without opening an account
1873Short position on refined precious metals
1874Countervalue of refined precious metals in tenge (long position on refined precious metals)
1876Reserves (provisions) to cover losses from other banking activity
1877Reserves (provisions) to cover losses on receivables related to banking activity
1878Reserves (provisions) to cover losses on receivables related to non-core activity
1879Accrued penalty (fine, late payment interest)
1880Assets to be securitized
1880Assets to be securitized
1890Claims on operations with derivative financial instruments and dealing operations
1891Claims on futures operations
1892Claims on forward operations
1893Claims on option operations
1894Claims on spot operations
1895Claims on swap operations
1899Claims on operations with other derivative financial instruments
2LIABILITIES
2010Correspondent accounts
2011Correspondent accounts of the National Bank of the Republic of Kazakhstan
2012Correspondent accounts of foreign central banks
2013Correspondent accounts of other banks
2014Correspondent accounts of organizations carrying out certain types of banking operations
2016Metal accounts of other banks in refined precious metals
2020Demand deposits of other banks
2021Demand deposits of the National Bank of the Republic of Kazakhstan
2022Demand deposits of foreign central banks
2023Demand deposits of other banks
2024Overdue debt on demand deposits of other banks
2030Loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and the national managing holding
2031Premium on loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and the national managing holding
2032Discount on loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and the national managing holding
2034Short-term loans received from the Government of the Republic of Kazakhstan and local executive bodies of the Republic of Kazakhstan
2035Account of positive adjustment of the value of a loan received from the Government of the Republic of Kazakhstan and local executive bodies of the Republic of Kazakhstan
2036Long-term loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and the national managing holding
2037Account of negative adjustment of the value of a loan received from the Government of the Republic of Kazakhstan and local executive bodies of the Republic of Kazakhstan
2038Overdue debt on loans received from the Government of the Republic of Kazakhstan and local executive bodies of the Republic of Kazakhstan
2040Loans received from international financial organizations
2041Discount on loans received from international financial organizations
2042Premium on loans received from international financial organizations
2044Short-term loans received from international financial organizations
2045Account of positive adjustment of the value of a loan received from international financial organizations
2046Long-term loans received from international financial organizations
2047Account of negative adjustment of the value of a loan received from international financial organizations
2048Overdue debt on loans received from international financial organizations
2050Loans received from other banks and organizations carrying out certain types of banking operations
2051Loans received from the National Bank of the Republic of Kazakhstan
2052Loans received from foreign central banks
2054Short-term loans received from other banks
2055Account of positive adjustment of the value of a loan received from other banks and organizations carrying out certain types of banking operations
2056Long-term loans received from other banks
2057Financial leasing received from other banks
2058Overdue debt on loans and financial leasing received from other banks
2059Overdue debt on loans and financial leasing received from the National Bank of the Republic of Kazakhstan
2064Short-term loans received from organizations carrying out certain types of banking operations
2065Account of negative adjustment of the value of a loan received from other banks and organizations carrying out certain types of banking operations
2066Long-term loans received from organizations carrying out certain types of banking operations
2067Financial leasing received from organizations carrying out certain types of banking operations
2068Overdue debt on loans and financial leasing received from organizations carrying out certain types of banking operations
2069Premium on loans received
2070Discount on loans received
2110Overnight loans
2111Overnight loans received from the National Bank of the Republic of Kazakhstan
2112Overnight loans received from foreign central banks
2113Overnight loans received from other banks
2120Time deposits
2121Time deposits of the National Bank of the Republic of Kazakhstan
2122Time deposits of foreign central banks
2123Short-term deposits of other banks (up to one month)
2124Short-term deposits of other banks (up to one year)
2125Deposits attracted from other banks for one night
2126Time deposits of other banks in refined precious metals
2127Long-term deposits of other banks
2128Account of positive adjustment of the value of a time deposit attracted from other banks
2129Account of negative adjustment of the value of a time deposit attracted from other banks
2130Deposit serving as security for obligations of other banks
2131Account for safekeeping of money accepted as security (pledge, deposit) for obligations of other banks
2133Conditional deposits of other banks
2135Overdue debt on time deposits of other banks
2136Account of positive adjustment of the value of a conditional deposit attracted from other banks
2137Account of negative adjustment of the value of a conditional deposit attracted from other banks
2138Overdue debt on conditional deposits of other banks
2139Premium on deposits attracted from the National Bank of the Republic of Kazakhstan, foreign central banks and other banks
2140Discount on deposits attracted from the National Bank of the Republic of Kazakhstan, foreign central banks and other banks
2150Settlements with branches
2151Settlements with the head office
2152Settlements with local branches
2153Settlements with foreign branches
2200Liabilities to clients
2201Money of the state budget
2202Non-invested balances on current accounts opened by custodian banks for voluntary accumulative pension funds and organizations managing an investment portfolio
2203Current accounts of legal entities
2204Current accounts of individuals
2205Demand deposits of individuals
2206Short-term deposits of individuals
2207Long-term deposits of individuals
2208Conditional deposits of individuals
2210Financial assets accepted for trust management
2211Demand deposits of legal entities
2212Metal accounts of clients in refined precious metals
2213Deposit serving as security for obligations of individuals
2215Short-term deposits of legal entities
2216Time deposits of clients in refined precious metals
2217Long-term deposits of legal entities
2219Conditional deposits of legal entities
2222Deposits of special purpose subsidiary organizations
2223Deposit serving as security for obligations of legal entities
2224Overdue debt on demand deposits of clients
2225Overdue debt on other operations with clients
2226Overdue debt on time deposits of clients
2227Financial leasing received
2228Instructions not executed on time
2230Overdue debt on financial leasing received
2231Overdue debt on deposits of special purpose subsidiary organizations
2232Overdue debt on conditional deposits of clients
2233Account of positive adjustment of the value of a time deposit of clients
2234Account of negative adjustment of the value of a time deposit of clients
2235Account of positive adjustment of the value of a conditional deposit of clients
2236Account of negative adjustment of the value of a conditional deposit of clients
2237Account for safekeeping of sender's instructions in accordance with the currency legislation of the Republic of Kazakhstan
2238Premium on deposits attracted from clients
2239Discount on deposits attracted from clients
2240Account for safekeeping of money accepted as security (pledge, deposit) for obligations of clients
2245Investment deposits
2255REPO operations with securities
2255REPO operations with securities
2300Securities issued into circulation
2301Bonds issued into circulation
2303Other securities issued into circulation
2304Premium on securities issued into circulation
2305Discount on securities issued into circulation
2306Repurchased bonds
2400Subordinated debt
2401Subordinated debt with a maturity of less than five years
2402Subordinated debt with a maturity of more than five years
2403Premium on subordinated bonds issued into circulation
2404Discount on subordinated bonds issued into circulation
2405Repurchased subordinated bonds
2406Subordinated bonds
2407Premium on subordinated debt
2408Discount on subordinated debt
2451Perpetual financial instruments
2550Settlements on payments
2551Settlements with other banks
2552Settlements with clients
2700Accrued expenses related to the payment of remuneration
2701Accrued expenses on correspondent accounts
2702Accrued expenses on demand deposits of other banks
2703Accrued expenses on loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and the national managing holding
2704Accrued expenses on loans received from international financial organizations
2705Accrued expenses on loans and financial leasing received from other banks
2706Accrued expenses on loans and financial leasing received from organizations carrying out certain types of banking operations
2707Accrued expenses related to the payment of remuneration on the amount of money accepted as security (pledge, deposit) for obligations of clients
2708Accrued expenses on metal accounts of other banks in refined precious metals
2711Accrued expenses on overnight loans of other banks
2712Accrued expenses on time deposits of other banks
2713Accrued expenses on a deposit serving as security for obligations of other banks
2714Accrued expenses on conditional deposits of other banks
2715Accrued expenses on settlements between the head office and its branches
2717Accrued expenses on metal accounts of clients in refined precious metals
2718Accrued expenses on current accounts of clients
2719Accrued expenses on conditional deposits of clients
2720Accrued expenses on demand deposits of clients
2721Accrued expenses on time deposits of clients
2722Accrued expenses on deposits of special purpose subsidiary organizations
2723Accrued expenses on a deposit serving as security for obligations of clients
2725Accrued expenses on REPO operations with securities
2727Accrued expenses on operations with derivative financial instruments
2730Accrued expenses on securities issued into circulation
2731Accrued expenses on other operations
2740Accrued expenses on subordinated debt
2741Overdue remuneration on loans and financial leasing received
2742Overdue remuneration on demand deposits
2743Overdue remuneration on time deposits
2744Overdue remuneration on securities issued into circulation
2745Accrued expenses on financial leasing received
2746Overdue remuneration on conditional deposits
2747Overdue remuneration on a deposit serving as security for obligations of other banks and clients
2748Overdue remuneration on current accounts
2749Other overdue remuneration
2755Accrued expenses on financial assets accepted for trust management
2756Accrued expenses on subordinated bonds
2757Accrued expenses on perpetual financial instruments
2770Accrued expenses on administrative and business activities
2770Accrued expenses on administrative and business activities
2790Prepayment of remuneration and income
2792Prepayment of remuneration on loans granted
2793Prepayment of remuneration on placed deposits
2794Deferred income
2799Other prepayments
2810Accrued commission expenses
2811Accrued commission expenses on services for transfer operations
2812Accrued commission expenses on agency services
2813Accrued commission expenses on services for the purchase and sale of securities
2814Accrued commission expenses on services for the purchase and sale of foreign currency
2815Accrued commission expenses on services for trust operations
2816Accrued commission expenses on services for guarantees received
2817Accrued commission expenses for services for opening and maintaining bank accounts of clients
2818Accrued other commission expenses
2819Accrued commission expenses on services for professional activity in the securities market
2820Accrued commission expenses on audit and consulting services
2830Overdue commission expenses
2831Overdue commission expenses on services for transfer operations
2832Overdue commission expenses on agency services
2833Overdue commission expenses on services for the purchase and sale of securities
2834Overdue commission expenses on services for the purchase and sale of foreign currency
2835Overdue commission expenses on services for trust operations
2836Overdue commission expenses on services for guarantees received
2838Overdue other commission expenses
2839Overdue commission expenses on services for professional activity in the securities market
2850Other creditors
2851Settlements on taxes and other obligatory payments to the budget
2852Settlements with professional participants of the securities market
2853Settlements with shareholders (on dividends)
2854Settlements with employees
2855Creditors on documentary settlements
2856Creditors on capital investments
2857Deferred tax liabilities
2858Long currency position in foreign currency
2859Countervalue of foreign currency in tenge (short currency position)
2860Other creditors on banking activity
2861Reserve for vacation payments
2862Liabilities related to custodial activity
2863Liabilities on preferred shares
2864Liabilities on acceptances
2865Liabilities on issued electronic money
2867Other creditors on non-core activity
2868Estimated liabilities
2869Guarantees issued
2870Other transit accounts
2871Account of charitable payments
2872Long position in refined precious metals
2873Countervalue of refined precious metals in tenge (short position in refined precious metals)
2874Transit accounts for transfers of individuals without opening an account
2875Reserves (provisions) to cover losses on contingent liabilities
2880Liabilities on securitized assets
2880Liabilities on securitized assets
2890Liabilities on operations with derivative financial instruments and dealing operations
2891Liabilities on futures operations
2892Liabilities on forward operations
2893Liabilities on option operations
2894Liabilities on spot operations
2895Liabilities on swap operations
2899Liabilities on operations with other derivative financial instruments
3EQUITY
3000Authorized capital
3001Authorized capital - ordinary shares
3003Repurchased ordinary shares
3025Authorized capital - preferred shares
3027Repurchased preferred shares
3100Additional capital
3101Additional paid-in capital
3200Reserves (provisions) for general banking risks
3200Reserves (provisions) for general banking risks
3400Dynamic reserves
3400Dynamic reserves
3500Reserve capital and revaluation reserves
3510Reserve capital
3540Revaluation reserves of fixed assets
3561Revaluation reserves of the value of securities accounted for at fair value through other comprehensive income
3562Reserves (provisions) to cover losses on securities accounted for at fair value through other comprehensive income
3563Revaluation reserves of the value of loans accounted for at fair value through other comprehensive income
3564Reserves (provisions) to cover losses on loans accounted for at fair value through other comprehensive income
3580Retained net profit (uncovered loss) of previous years
3589Reserves for other revaluation
3599Retained net profit (uncovered loss)
4INCOME
4050Income related to the receipt of remuneration on correspondent accounts
4051Income related to the receipt of remuneration on a correspondent account with the National Bank of the Republic of Kazakhstan
4052Income related to the receipt of remuneration on correspondent accounts with other banks
4090Other income related to the receipt of remuneration
4091Other income related to the receipt of remuneration on operations with other banks
4100Income related to the receipt of remuneration on deposits placed with the National Bank of the Republic of Kazakhstan
4101Income related to the receipt of remuneration on deposits placed with the National Bank of the Republic of Kazakhstan (overnight)
4102Income related to the receipt of remuneration on demand deposits placed with the National Bank of the Republic of Kazakhstan
4103Income related to the receipt of remuneration on time deposits placed with the National Bank of the Republic of Kazakhstan
4104Income related to the receipt of remuneration on mandatory reserves with the National Bank of the Republic of Kazakhstan
4105Income on amortization of discount on deposits placed with the National Bank of the Republic of Kazakhstan
4200Income related to the receipt of remuneration on securities accounted for at fair value through profit or loss
4201Income related to the receipt of remuneration on securities accounted for at fair value through profit or loss
4202Income on amortization of discount on acquired securities accounted for at fair value through profit or loss
4250Income related to the receipt of remuneration on deposits placed with other banks
4251Income related to the receipt of remuneration on deposits placed with other banks (overnight)
4252Income related to the receipt of remuneration on demand deposits placed with other banks
4253Income related to the receipt of remuneration on short-term deposits placed with other banks (up to one month)
4254Income related to the receipt of remuneration on short-term deposits placed with other banks (up to one year)
4255Income related to the receipt of remuneration on long-term deposits placed with other banks
4256Income related to the receipt of remuneration on conditional deposits placed with other banks
4257Income related to the receipt of remuneration on overdue debt of other banks on deposits
4260Income related to the receipt of remuneration on refined precious metals placed on metal accounts
4261Income in the form of positive adjustment of the value of a time deposit placed with other banks
4262Income in the form of a positive adjustment to the value of a conditional deposit placed with other banks
4263Income in the form of a negative adjustment to the value of a term deposit attracted from other banks
4264Income in the form of a negative adjustment to the value of a conditional deposit attracted from other banks
4265Income related to receiving remuneration on a deposit that is collateral for the obligations of the bank, a mortgage organization and the joint-stock company "Development Bank of Kazakhstan"
4266Income from amortization of discount on deposits placed with other banks
4267Income related to receiving remuneration on the amount of money transferred as collateral (pledge, deposit) for obligations
4270Income from amortization of premium on deposits attracted from the National Bank of the Republic of Kazakhstan, foreign central banks and other banks
4300Income related to receiving remuneration on loans provided to other banks
4301Income related to receiving remuneration on overdraft loans provided to other banks
4302Income related to receiving remuneration on short-term loans provided to other banks
4303Income related to receiving remuneration on overnight loans provided to other banks
4304Income related to receiving remuneration on long-term loans provided to other banks
4305Income related to receiving remuneration on financial leasing provided to other banks
4306Income related to receiving remuneration on overdue debt of other banks on loans
4309Commission remuneration on loans provided to other banks
4310Income in the form of a positive adjustment to the value of a loan provided to other banks
4311Income in the form of a negative adjustment to the value of a loan received from other banks
4312Income from amortization of discount on loans provided to other banks
4325Income in the form of a negative adjustment to the value of a loan received from organizations carrying out certain types of banking operations
4331Income from amortization of premium on loans received
4350Income from settlements with branches
4351Income from settlements with the head office
4352Income from settlements with local branches
4353Income from settlements with foreign branches
4400Income related to receiving remuneration on the bank's claims to clients
4401Income related to receiving remuneration on overdraft loans provided to clients
4403Income related to receiving remuneration on clients' credit cards
4405Income related to receiving remuneration on discounted clients' bills
4407Income related to receiving remuneration on factoring to clients
4411Income related to receiving remuneration on short-term loans provided to clients
4417Income related to receiving remuneration on long-term loans provided to clients
4420Income related to receiving remuneration on financial leasing provided to clients
4422Income related to receiving remuneration on forfaiting to clients
4424Income related to receiving remuneration on overdue debt of clients on loans
4426Income related to receiving remuneration on trade finance operations
4427Income related to receiving remuneration on overdue debt on trade finance operations
4428Income related to receiving remuneration on other loans provided to clients
4429Commission remuneration on loans provided to clients
4430Income in the form of a positive adjustment to the value of a loan provided to clients
4431Income in the form of a negative adjustment to the value of a loan received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and international financial organizations
4432Income in the form of a negative adjustment to the value of a term deposit attracted from clients
4433Income in the form of a negative adjustment to the value of a conditional deposit attracted from clients
4434Income from amortization of discount on loans provided to clients
4435Realized income from changes in the value of loans accounted for at fair value through other comprehensive income
4440Income from amortization of premium on deposits attracted from clients
4445Income related to receiving remuneration on financial assets transferred to trust management
4450Income related to receiving remuneration on securities accounted for at fair value through other comprehensive income
4452Income related to receiving remuneration on securities accounted for at fair value through other comprehensive income
4453Income from amortization of discount on securities accounted for at fair value through other comprehensive income
4454Income from amortization of premium on securities issued into circulation
4455Income from amortization of premium on subordinated bonds issued into circulation
4456Income from amortization of premium on subordinated debt
4465Income related to receiving remuneration on reverse REPO transactions with securities
4465Income related to receiving remuneration on reverse REPO transactions with securities
4470Income related to receiving remuneration on investments in capital and subordinated debt
4471Dividends received on shares of subsidiary organizations
4472Dividends received on shares of associated organizations
4475Income related to receiving remuneration on investments in subordinated debt
4476Income related to receiving remuneration on other investments
4477Income of an Islamic bank related to receiving remuneration on investment activities on lease terms
4480Income related to receiving remuneration on securities accounted for at amortized cost
4481Income related to receiving remuneration on securities accounted for at amortized cost
4482Income from amortization of discount on securities accounted for at amortized cost
4490Income related to receiving remuneration on other financial assets accounted for at amortized cost
4491Income related to receiving remuneration on other financial assets accounted for at amortized cost
4492Income from amortization of discount on other financial assets accounted for at amortized cost
4500Income from dealing operations
4510Income from purchase and sale of securities
4530Income from purchase and sale of foreign currency
4540Income from purchase and sale of precious metals
4560Unrealized income from revaluation of forward operations on securities
4570Unrealized income from revaluation of forward operations on foreign currency
4580Unrealized income from revaluation of forward operations on refined precious metals
4590Unrealized income from revaluation of financial futures
4591Unrealized income from revaluation of option operations
4593Unrealized income from revaluation of swap operations
4594Unrealized income from revaluation of operations with other derivative financial instruments
4600Commission income
4601Commission income for services on transfer operations
4602Commission income for agency services
4603Commission income for services on purchase and sale of securities
4604Commission income for services on purchase and sale of foreign currency
4605Commission income for services on trust operations
4606Commission income for services on operations with guarantees
4607Commission income for services on accepting deposits, opening and maintaining bank accounts of clients
4608Other commission income
4609Commission income from professional activity on the securities market
4610Commission income received for acceptance of payment documents
4611Commission income for services on cash operations
4612Commission income on documentary settlements
4613Commission income for services on forfaiting operations
4614Commission income for services on factoring operations
4615Commission income for collection services
4616Commission income for services on purchase and sale of refined precious metals
4617Commission income for services on safe deposit operations
4618Income for services on operations with investment deposits
4619Commission income for servicing payment cards
4700Income from revaluation
4703Income from revaluation of foreign currency
4704Unrealized income from revaluation of refined precious metals
4705Income from revaluation of loans in tenge with fixation of the currency equivalent of loans
4707Income from revaluation of deposits in tenge with fixation of the currency equivalent of deposits
4709Unrealized income from changes in the value of securities accounted for at fair value through profit or loss
4710Unrealized income from other revaluation
4711Income from recovery of impairment loss on fixed assets
4712Income from recovery of impairment loss on intangible assets
4713Income from recovery of impairment loss on investments in the authorized capital of other legal entities
4714Income from recovery of impairment loss on long-term assets held for sale
4730Realized income from revaluation
4732Realized income from revaluation of refined precious metals
4733Realized income from changes in the value of securities accounted for at fair value through profit or loss and through other comprehensive income
4734Realized income from other revaluation
4850Income from sale
4851Income from sale of shares of subsidiary and associated organizations
4852Income from sale of fixed assets and intangible assets
4853Income from sale of inventories
4854Income from sale of long-term assets held for sale
4856Income from sale of other investments
4870Income related to changes in the share of participation in the authorized capital of legal entities
4871Income related to changes in the share of participation in the authorized capital of subsidiary organizations
4872Income related to changes in the share of participation in the authorized capital of associated organizations
4880Income of an Islamic bank from financing production and trade activities
4890Income from operations with derivative financial instruments
4891Income from futures operations
4892Income from forward operations
4893Income from option operations
4895Income from swap operations
4896Income from operations with other derivative financial instruments
4897Income related to receiving remuneration on derivative financial instruments
4900Penalty (fine, late fee)
4900Penalty (fine, late fee)
4920Other income
4921Other income from banking activities
4922Other income from non-core activities
4923Income related to receiving dividends on shares
4950Income from recovery of reserves (provisions)
4951Income from recovery of reserves (provisions) created on deposits placed with other banks
4952Income from recovery of reserves (provisions) created on loans and financial leasing provided to other banks
4953Income from recovery of reserves (provisions) created on receivables related to banking activities
4954Income from recovery of reserves (provisions) created on securities
4955Income from recovery of reserves (provisions) created on loans and financial leasing provided to clients
4957Income from recovery of reserves (provisions) created to cover losses on accrued and overdue commission income
4958Income from recovery of reserves (provisions) created on contingent liabilities
4959Income from recovery of reserves (provisions) created on receivables related to non-core activities
4960Income from recovery of reserves (provisions) created on reverse REPO transactions with securities
4999Income before taxes
4999Income before taxes
5EXPENSES
5020Expenses related to payment of remuneration on correspondent accounts
5021Expenses related to payment of remuneration on correspondent accounts of the National Bank of the Republic of Kazakhstan
5022Expenses related to payment of remuneration on correspondent accounts of foreign central banks
5023Expenses related to payment of remuneration on correspondent accounts of other banks
5024Expenses related to payment of remuneration on correspondent accounts of organizations carrying out certain types of banking operations
5026Expenses related to payment of remuneration on metal accounts of other banks in refined precious metal
5030Expenses related to payment of remuneration on loans received from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and the national managing holding
5034Expenses related to payment of remuneration on short-term loans received from the Government and local executive bodies of the Republic of Kazakhstan
5036Expenses related to payment of remuneration on long-term loans received from the Government and local executive bodies of the Republic of Kazakhstan
5037Expenses in the form of a positive adjustment to the value of a loan received from the Government and local executive bodies of the Republic of Kazakhstan
5038Expenses related to payment of remuneration on overdue debt on loans received from the Government and local executive bodies of the Republic of Kazakhstan
5040Expenses related to payment of remuneration on loans received from international financial organizations
5044Expenses related to payment of remuneration on short-term loans received from international financial organizations
5046Expenses related to payment of remuneration on long-term loans received from international financial organizations
5047Expenses in the form of a positive adjustment to the value of a loan received from international financial organizations
5048Expenses related to payment of remuneration on overdue debt on loans received from international financial organizations
5050Expenses related to payment of remuneration on loans received from other banks
5051Expenses related to payment of remuneration on loans received from the National Bank of the Republic of Kazakhstan
5052Expenses related to payment of remuneration on loans received from foreign central banks
5053Expenses related to payment of remuneration on financial leasing received from other banks
5054Expenses related to payment of remuneration on short-term loans received from other banks
5055Expenses in the form of a positive adjustment to the value of a loan received from other banks
5056Expenses related to payment of remuneration on long-term loans received from other banks
5057Expenses in the form of a negative adjustment to the value of a loan provided to other banks
5058Expenses related to payment of remuneration on overdue debt on loans received from other banks
5059Expenses related to payment of remuneration on overdue debt on loans received from the National Bank of the Republic of Kazakhstan
5060Expenses related to payment of remuneration on loans received from organizations carrying out certain types of banking operations
5063Expenses related to payment of remuneration on financial leasing received from organizations carrying out certain types of banking operations
5064Expenses related to payment of remuneration on short-term loans received from organizations carrying out certain types of banking operations
5065Expenses in the form of a positive adjustment to the value of a loan received from organizations carrying out certain types of banking operations
5066Expenses related to payment of remuneration on long-term loans received from organizations carrying out certain types of banking operations
5068Expenses related to payment of remuneration on overdue debt on loans received from organizations carrying out certain types of banking operations
5069Expenses from amortization of discount on loans received
5070Expenses from amortization of premium on loans provided to other banks
5090Other expenses related to payment of remuneration
5091Other expenses related to payment of remuneration on operations with other banks
5095Commission remuneration on loans received from other banks
5110Expenses related to payment of remuneration on overnight loans
5111Expenses related to payment of remuneration on overnight loans of the National Bank of the Republic of Kazakhstan
5112Expenses related to payment of remuneration on overnight loans of foreign central banks
5113Expenses related to payment of remuneration on overnight loans of other banks
5120Expenses related to payment of remuneration on deposits of other banks
5121Expenses related to payment of remuneration on demand deposits of the National Bank of the Republic of Kazakhstan
5122Expenses related to payment of remuneration on term deposits of the National Bank of the Republic of Kazakhstan
5123Expenses related to payment of remuneration on demand deposits of foreign central banks
5124Expenses related to payment of remuneration on term deposits of foreign central banks
5125Expenses related to payment of remuneration on demand deposits of other banks
5126Expenses related to payment of remuneration on short-term deposits of other banks (up to one month)
5127Expenses related to payment of remuneration on short-term deposits of other banks (up to one year)
5128Expenses related to payment of remuneration on long-term deposits of other banks
5129Expenses related to payment of remuneration on overdue debt on deposits attracted from other banks
5130Expenses related to payment of remuneration on a deposit that is collateral for the obligations of other banks
5133Expenses related to payment of remuneration on conditional deposits of other banks
5134Expenses in the form of a negative adjustment to the value of a term deposit placed with other banks
5135Expenses in the form of a negative adjustment to the value of a conditional deposit placed with other banks
5136Expenses in the form of a positive adjustment to the value of a term deposit attracted from other banks
5137Expenses in the form of a positive adjustment to the value of a conditional deposit attracted from other banks
5138Expenses from amortization of discount on deposits attracted from the National Bank of the Republic of Kazakhstan, foreign central banks and other banks
5140Expenses from amortization of premium on deposits placed with the National Bank of the Republic of Kazakhstan
5141Expenses from amortization of premium on deposits placed with other banks
5150Expenses from settlements with branches
5151Expenses from settlements with the head office
5152Expenses from settlements with local branches
5153Expenses from settlements with foreign branches
5200Expenses related to payment of remuneration on clients' claims
5201Expenses related to the payment of remuneration on money of the state budget
5203Expenses related to the payment of remuneration on current accounts of clients
5204Expenses related to the payment of remuneration on financial assets accepted for trust management
5211Expenses related to the payment of remuneration on demand deposits of clients
5212Expenses related to the payment of remuneration on metal accounts of clients in refined precious metals
5215Expenses related to the payment of remuneration on short-term deposits of clients
5216Expenses related to the payment of remuneration on time deposits of clients in refined precious metals
5217Expenses related to the payment of remuneration on long-term deposits of clients
5219Expenses related to the payment of remuneration on conditional deposits of clients
5222Expenses related to the payment of remuneration on deposits of special-purpose subsidiary organizations
5223Expenses related to the payment of remuneration on a deposit that is security for clients' obligations
5224Expenses related to the payment of remuneration on overdue debt on demand deposits of clients
5225Expenses related to the payment of remuneration on overdue debt on other operations with clients
5226Expenses related to the payment of remuneration on overdue debt on time deposits of clients
5227Expenses related to the payment of remuneration on financial leasing received
5228Expenses related to the payment of remuneration on instructions not executed on time
5229Expenses related to the payment of remuneration on the amount of money accepted as security (pledge, deposit) for clients' obligations
5230Commission remuneration on deposits accepted
5232Expenses in the form of negative adjustment of the value of a loan granted to clients
5233Expenses in the form of positive adjustment of the value of a time deposit attracted from clients
5234Expenses in the form of positive adjustment of the value of a conditional deposit attracted from clients
5235Expenses on amortization of premium on discounted bills
5236Expenses on amortization of discount on deposits attracted from clients
5237Realized expenses from changes in the value of loans accounted for at fair value through other comprehensive income
5240Expenses on amortization of premium on loans granted to clients
5250Expenses related to the payment of remuneration on REPO transactions with securities
5250Expenses related to the payment of remuneration on REPO transactions with securities
5300Expenses related to the payment of remuneration on securities
5301Expenses related to the payment of remuneration on bonds issued into circulation
5303Expenses related to the payment of remuneration on other securities issued into circulation
5305Expenses on amortization of premium on acquired securities accounted for at fair value through profit or loss
5306Expenses on amortization of premium on securities accounted for at fair value through other comprehensive income
5307Expenses on amortization of discount on securities issued into circulation
5308Expenses on amortization of premium on securities accounted for at amortized cost
5309Expenses on amortization of premium on other financial assets accounted for at amortized cost
5400Expenses related to the payment of remuneration on subordinated debt
5401Expenses related to the payment of remuneration on subordinated debt with a maturity of less than five years
5402Expenses related to the payment of remuneration on subordinated debt with a maturity of more than five years
5403Expenses on amortization of discount on subordinated debt
5404Expenses on amortization of discount on subordinated bonds issued into circulation
5406Expenses related to the payment of remuneration on subordinated bonds
5407Expenses related to the payment of remuneration on perpetual financial instruments
5450Allocations for provisions
5451Allocations for reserves (provisions) on deposits placed in other banks
5452Allocations for reserves (provisions) on loans and financial leasing granted to other banks
5453Allocations for reserves (provisions) on receivables related to banking activity
5455Allocations for reserves (provisions) on loans and financial leasing granted to clients
5457Allocations for reserves (provisions) to cover losses on accrued and overdue commission income
5459Allocations for reserves (provisions) on receivables not related to core activity
5464Allocations for reserves (provisions) on securities
5465Allocations for reserves (provisions) on contingent liabilities
5468Allocations for the creation of estimated liabilities
5469Allocations for reserves (provisions) to cover losses on reverse REPO transactions with securities
5500Expenses on dealing operations
5510Expenses on purchase and sale of securities
5530Expenses on purchase and sale of foreign currency
5540Expenses on purchase and sale of precious metals
5560Unrealized expense from revaluation of forward operations on securities
5570Unrealized expense from revaluation of forward operations on foreign currency
5580Unrealized expense from revaluation of forward operations on refined precious metals
5590Unrealized expense from revaluation of financial futures
5591Unrealized expense from revaluation of option operations
5593Unrealized expense from revaluation of swap operations
5594Unrealized expense from revaluation of operations with other derivative financial instruments
5600Commission expenses
5601Commission expenses on received services for transfer operations
5602Commission expenses on received agency services
5603Commission expenses on received services for purchase and sale of securities
5604Commission expenses on received services for purchase and sale of foreign currency
5605Commission expenses on received services for trust operations
5606Commission expenses on received services for guarantees
5607Commission expenses for services on opening and maintaining bank accounts of clients
5608Other commission expenses
5609Commission expenses on professional activity in the securities market
5610Commission expenses on documentary settlements
5611Commission expenses for services on cash operations
5700Expenses from revaluation
5703Expenses from revaluation of foreign currency
5704Unrealized expense from revaluation of refined precious metals
5705Expense from revaluation of loans in tenge with fixation of the currency equivalent of loans
5708Expense from revaluation of deposits in tenge with fixation of the currency equivalent of deposits
5709Unrealized expense from changes in the value of securities accounted for at fair value through profit or loss
5710Unrealized expense from other revaluation
5711Expenses from impairment of fixed assets
5712Expenses from impairment of intangible assets
5713Expenses from impairment of investments contributed to the charter capital of other legal entities
5714Expenses from impairment of goodwill
5715Expenses from impairment of long-term assets intended for sale
5720Expenses on labor remuneration and mandatory contributions
5721Expenses on labor remuneration
5722Social contributions
5729Other payments
5730Realized expenses from revaluation
5732Realized expenses from revaluation of refined precious metals
5733Realized expenses from changes in the value of securities accounted for at fair value through profit or loss and through other comprehensive income
5734Realized expenses from other revaluation
5740General and administrative expenses
5741Transportation expenses
5742Administrative expenses
5743Expenses on cash collection
5744Expenses on repairs
5745Expenses on advertising
5746Expenses on security and alarm systems
5747Representation expenses
5748Other general and administrative expenses
5749Expenses on business trips
5750Expenses on audit and consulting services
5752Expenses on insurance
5753Expenses on communication services
5754Expenses in the form of contributions to the joint-stock company "Kazakhstan Deposit Insurance Fund"
5760Taxes and other mandatory payments to the budget, except corporate income tax
5761Value added tax
5763Social tax
5764Land tax
5765Tax on property of legal entities
5766Tax on vehicles
5767Auction fee
5768Other taxes and mandatory payments to the budget
5780Depreciation deductions
5781Depreciation deductions on buildings and structures
5782Depreciation deductions on computer equipment
5783Depreciation deductions on other fixed assets
5784Depreciation deductions on fixed assets received under financial leasing
5785Depreciation deductions on fixed assets intended for lease
5786Depreciation deductions on capital expenditures on leased buildings
5787Depreciation deductions on vehicles
5788Depreciation deductions on intangible assets
5850Expenses from sale
5851Expenses from sale of shares of subsidiary and associated organizations
5852Expenses from sale of fixed assets and intangible assets
5853Expenses from gratuitous transfer of fixed assets and intangible assets
5854Expenses from sale of inventories
5856Expenses from sale of other investments
5857Expenses from sale of long-term assets intended for sale
5870Expenses related to changes in the share of participation in the charter capital of legal entities
5871Expenses related to changes in the share of participation in the charter capital of subsidiary organizations
5872Expenses related to changes in the share of participation in the charter capital of associated organizations
5890Expenses on operations with derivative financial instruments
5891Expenses on futures operations
5892Expenses on forward operations
5893Expenses on option operations
5895Expenses on swap operations
5896Expenses on operations with other derivative financial instruments
5897Expenses related to the payment of remuneration on derivative financial instruments
5900Penalty (fine, late payment interest)
5900Penalty (fine, late payment interest)
5920Other expenses
5921Other expenses from banking activity
5922Other expenses from non-core activity
5923Expenses on rent
5924Expenses from acceptances
5925Expenses on guarantees received
5926Expenses on preferred shares
5999Corporate income tax
5999Corporate income tax
6CONTINGENT AND POSSIBLE CLAIMS AND OBLIGATIONS
6000Accounts for letters of credit
6005Possible claims on uncovered letters of credit issued
6010Possible claims on confirmed uncovered letters of credit
6020Possible claims on covered letters of credit issued
6025Possible claims on confirmed covered letters of credit
6030Possible claims of the beneficiary bank on uncovered letters of credit
6040Possible claims of the reimbursing bank against the issuing bank
6040Possible claims of the reimbursing bank against the issuing bank
6050Accounts for guarantees
6055Possible claims on guarantees issued or confirmed
6075Possible claims on guarantees accepted
6080Claims against the debtor on forfaiting operations
6080Claims against the debtor on forfaiting operations
6100Accounts for placement of deposits and loans in the future
6105Future claims on deposits to be placed
6125Contingent claims on irrevocable loans to be granted in the future
6126Contingent claims on revocable loans to be granted in the future
6130Accounts for dormant deposits of clients
6130Dormant deposits of clients
6150Accounts for receipt of deposits and loans in the future
6155Contingent claims on receipt of deposits in the future
6175Contingent claims on receipt of loans in the future
6177Contingent claims on loans granted
6180Possible claims on bills
6180Possible claims on bills
6200Accounts for acquisition of securities and for other derivative financial instruments
6205Contingent claims on purchase of securities
6210Contingent claims on futures operations
6225Contingent claims on acquired option operations - "call/put"
6230Acquired agreement on future remuneration - contra account
6240Interest swap
6300Accounts for sale of securities and for other derivative financial instruments
6305Contingent claims on sale of securities
6325Contingent claims on sold option operations - "call/put" - contra account
6330Realized agreement on future remuneration
6350Contingent claims on other derivative financial instruments
6400Accounts for purchase and sale of currency valuables
6405Contingent claims on purchase and sale of foreign currency
6415Contingent claims on purchase and sale of refined precious metals
6500Accounts for letters of credit
6505Possible obligations on uncovered letters of credit issued
6510Possible obligations on confirmed uncovered letters of credit
6520Possible obligations on covered letters of credit issued
6525Possible obligations on confirmed covered letters of credit
6530Possible obligations of the beneficiary bank on uncovered letters of credit
6540Possible obligations on reimbursement
6540Possible obligations on reimbursement
6550Accounts for guarantees
6555Possible obligations on guarantees issued or confirmed
6575Possible reduction of claims on guarantees accepted
6580Obligations on forfaiting operations
6580Obligations on forfaiting operations
6600Accounts for placement of deposits and loans in the future
6605Contingent obligations on placement of deposits in the future
6625Contingent obligations on irrevocable loans to be granted in the future
6626Contingent obligations on revocable loans to be granted in the future
6630Accounts for dormant deposits of clients
6630Obligations on dormant deposits of clients
6650Accounts for receipt of deposits and loans in the future
6655Future obligations on deposits to be received
6675Future obligations on loans to be received
6677Contingent obligations on loans granted
6680Possible obligations on bills
6680Possible obligations on bills
6700Accounts for acquisition of securities and for other derivative financial instruments
6705Contingent obligations on purchase of securities
6710Contingent obligations on futures operations
6725Contingent obligations on acquired option operations - "call/put" - contra account
6730Acquired agreement on future remuneration
6740Interest swap
6800Accounts for sale of securities and for other derivative financial instruments
6805Contingent obligations on sale of securities
6825Contingent obligations on sold option operations - "call/put"
6830Realized agreement on future remuneration - contra account
6850Contingent obligations on other derivative financial instruments
6900Accounts for purchase and sale of currency valuables
6905Contingent obligations on purchase and sale of foreign currency
6915Contingent obligations on purchase and sale of refined precious metals
6996Position on transactions with other assets
6997Position on transactions with securities
6998Position on transactions with refined precious metals
6998Position on transactions with refined precious metals
6999Position on transactions with foreign currency
6999Position on transactions with foreign currency
7MEMORANDUM ACCOUNTS
7100Memorial accounts - assets
7110Buildings, machines, equipment, transport and other means transferred to lease
7115Fixed assets sold with installment payment
7150Documents and valuables on foreign operations sent for collection
7160Property transferred as security (pledge) for obligations
7200Memorial accounts - liabilities
7220Buildings, machines, equipment, transport and other means accepted under operating lease
7240Documents and valuables accepted for collection
7250Property accepted as security (pledge) for client's obligations
7300Memorial accounts - other
7303Payment documents not paid on time
7320Securitized assets
7321Credit lines opened by foreign states and foreign banks to organizations of the Republic of Kazakhstan
7330Loans serviced on the basis of agency agreements
7331Accrued remuneration on agency loans
7339Miscellaneous valuables and documents
7342Miscellaneous valuables and documents sent and issued under report
7345Precious metals in storage
7360Shares and other securities of clients
7363Client assets held in custody
7400Pension assets of voluntary accumulative pension funds accepted for storage
7401Short-term government securities of the Republic of Kazakhstan
7403Long-term government securities of the Republic of Kazakhstan
7404Non-government issue securities included in the official list of the Kazakhstan Stock Exchange
7405Securities of international financial organizations
7406Deposits in other banks
7407Other pension assets
7408Accrued remuneration (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan in which pension assets are placed
7409Accrued remuneration (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan in which pension assets are placed
7410Accrued remuneration (coupon, discount/premium) on non-government issue securities included in the official list of the Kazakhstan Stock Exchange in which pension assets are placed
7411Accrued remuneration (coupon, discount/premium) on securities of international financial organizations in which pension assets are placed
7412Accrued remuneration on deposits in other banks in which pension assets are placed
7413Accrued interest on other financial assets in which pension assets are placed
7414Liabilities of voluntary funded pension funds on transactions with securities in which pension assets are placed
7416Reverse REPO transactions with securities in which pension assets are placed
7500Mortgage loans, rights of claim under which are accepted into trust management
7535Mortgage loans, rights of claim under which are accepted into trust management
7536Overdue mortgage loans, rights of claim under which are accepted into trust management
7542Accrued interest on mortgage loans, rights of claim under which are accepted into trust management
7543Penalty (fine, late payment charge) on mortgage loans, rights of claim under which are accepted into trust management
7544Overdue interest on mortgage loans, rights of claim under which are accepted into trust management
7600Client assets held in trust (investment) management
7601Money
7602Refined precious metals
7604Deposits placed
7610Interest
7611Other claims
7630Liabilities on trust (investment) management transactions
7631Accounts payable
7632Other liabilities
7650Capital
7651Capital
7660Income on trust (investment) management transactions
7661Receipt of assets from client
7662Income in the form of interest
7663Income from purchase and sale of assets
7664Realized income from revaluation of assets at fair value
7665Realized income on exchange rate differences
7666Unrealized income from revaluation of assets at fair value
7667Unrealized income on exchange rate differences
7668Other income
7680Expenses on trust (investment) management transactions
7681Withdrawal of client assets
7682Expenses on payment of commission fees
7683Expenses from purchase and sale of assets
7684Realized expenses from revaluation of assets at fair value
7685Realized expenses on exchange rate differences
7686Unrealized expenses from revaluation of assets at fair value
7687Unrealized expenses on exchange rate differences
7688Other expenses
7700Assets accepted for custody, except pension assets of voluntary funded pension funds
7701Securities
7702Deposits in other banks
7703Refined precious metals
7704Reverse REPO transactions
7705REPO transactions
7706Derivative financial instruments
7707Investments in capital
7708Investments in buildings, machinery, equipment, transport and other fixed assets
7709Other assets
7710Dividends
7711Interest
7712Interest accrued by the previous holder on securities
7713Other claims
7800Assets under an investment deposit agreement
7801Account for the bank's recording of client money
7802Refined precious metals
7803Deposits in other banks
7804Islamic securities
7805Participatory interests
7806Claims on trade finance transactions
7807Interest
7808Inventories
7809Buildings, machinery, equipment, transport and other means
7810Fixed assets under construction (installation)
7811Claims on assets transferred to leasing (rent)
7812Accrued income on lease
7813Reserves (provisions) for covering losses
7820Other claims
7830Liabilities under an investment deposit agreement
7831Liabilities on investment deposits
7832Deferred income
7833Accrued expenses on investment deposits
7834Fee for managing an investment deposit
7835Other liabilities
7850Capital
7851Capital
7860Income under an investment deposit agreement
7862Income in the form of interest
7863Income from purchase and sale of assets
7864Income from participation in the charter capital of a legal entity
7865Income from amortization of discount
7866Income from recovery of reserves (provisions)
7867Income on exchange rate differences
7868Income from revaluation of assets at fair value
7869Income in the form of leasing (rent) payments
7870Income on trade finance transactions
7871Other income
7880Expenses under an investment deposit agreement
7881Expenses related to payment of interest on an investment deposit
7882Expenses on payment of commission fees
7883Expenses from purchase and sale of assets
7884Expenses on amortization of premium
7886Expenses on exchange rate differences
7887Expenses from revaluation of assets at fair value
7888Depreciation charges on fixed assets
7889Losses from impairment of assets
7890Other expenses

First head or person authorized by him to sign the report

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

Chief accountant or person authorized to sign the report

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

Executor ______ ______

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

Phone number:______

Date of signing the report "___"______20___year

Note: an explanation on filling out the form intended for collecting administrative data is provided in the annex to this form.

Annex

to the form of the report on balances in balance-sheet and

off-balance-sheet accounts of second-tier banks

Explanation on filling out the form,

intended for collecting administrative data

Report on balances in balance-sheet and off-balance-sheet accounts

of second-tier banks

Chapter 1. General provisions

  1. This explanation (hereinafter - the Explanation) defines uniform requirements for filling out the form intended for collecting administrative data, "Report on balances in balance-sheet and off-balance-sheet accounts of second-tier banks" (hereinafter - the Form).

  2. The Form was developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan dated 4 July 2003 "On state regulation, control and supervision of the financial market and financial organizations".

  3. The Form is compiled by second-tier banks daily and monthly, and is filled out as of the end of the reporting period. Data in the Form are filled out in thousands of tenge. An amount 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.

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

Chapter 2. Explanation on filling out the Form

  1. The Form discloses the structure of balance-sheet items (for assets, liabilities, capital, income, expenses) and off-balance-sheet items (for contingent and possible claims and liabilities, memorandum accounts) of a second-tier bank.

  2. The Form is compiled depending on the activity carried out by the second-tier bank.

  3. The Form discloses groups of accounts and indicates amounts for accounts in accordance with resolution of the Board of the National Bank of the Republic of Kazakhstan dated 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 Register of state registration of normative legal acts under No. 6793.

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

Annex 3

to resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "29" June 2018 No. 137

Form intended for collecting administrative data

Report on supplementary information

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

Index: 700-DS

Frequency: monthly

Submitted by: second-tier bank of the Republic of Kazakhstan

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

Deadlines for submission: monthly - no later than the seventh working day of the month following the reporting month, and additionally for December (taking into account final turnovers on intra-bank transactions) - no later than the first of February of the following financial year.

Form

(name of bank)

(in thousands of tenge)

Account numbersAccount names12…31Data as of the reporting date
8713Amount of principal debt on trade finance transactionsxxxx
8714Amount of markup on trade finance transactionsxxxx
8715Loans with overdue debt on principal and (or) accrued interest over ninety calendar days, covered by the amount of a deposit that is an unconditional security for incurred impairment on these loans, of a bank having a rating not lower than "A-" (according to the classification of rating agencies Standard & Poor's and Fitch) or not lower than "A3" (according to the classification of the rating agency Moody's Investors Service) and not being a bank holding company or a major participant in relation to the bankxxxx
8716Unencumbered government securities of the Republic of Kazakhstan, including those denominated in foreign currency
8717Unencumbered securities issued by the joint-stock company "National Welfare Fund "Samruk-Kazyna" and the joint-stock company "National Managing Holding "Baiterek"
8718Claims in national currency on FX swap transactions concluded for a period of not more than 2 (two) working days
8719Liabilities in national currency on FX swap transactions concluded for a period of not more than 2 (two) working days
8720Reverse repo overnight

First head or person authorized by him to sign the report

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

Chief accountant or person authorized to sign the report

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

Executor ______ ______

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

Phone number:______

Date of signing the report "___"______20___year

Note: an explanation on filling out the form intended for collecting administrative data is provided in the annex to this form.

Annex

to the form of the report on supplementary information

Explanation on filling out the form,

intended for collecting administrative data

Report on supplementary information

Chapter 1. General provisions

  1. This explanation (hereinafter - the Explanation) defines uniform requirements for filling out the form intended for collecting administrative data, "Report on supplementary information" (hereinafter - the Form).

  2. The Form was developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan dated 4 July 2003 "On state regulation, control and supervision of the financial market and financial organizations".

  3. The Form is compiled by second-tier banks monthly as of the end of the reporting period. Data in the Form are filled out in thousands of tenge. An amount 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.

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

Chapter 2. Explanation on filling out the Form

  1. The Form discloses the structure of supplementary information to the report on balances in balance-sheet and off-balance-sheet accounts of second-tier banks, in the form according to Annex 2 to this resolution.

  2. The Form is compiled depending on the activity carried out by the second-tier bank.

  3. The Form contains supplementary information that is not reflected in the report on balances in balance-sheet and off-balance-sheet accounts of second-tier banks.

  4. The sum of accounts 8713 and 8714 corresponds to the balance on balance-sheet account 1426 "Claims on the client on trade finance transactions" and is compiled by Islamic banks carrying out activities provided for by Chapter 4-1 of the Law of the Republic of Kazakhstan dated 31 August 1995 "On banks and banking activity in the Republic of Kazakhstan".

  5. Data on accounts 8713, 8714 and 8715 are indicated in the column "Data as of the reporting date".

  6. Account 8715 reflects loans with overdue debt on principal and (or) accrued interest over ninety calendar days, covered by the amount of a deposit that is an unconditional security for incurred impairment on these loans of a bank having a rating not lower than "A-" (according to the classification of rating agencies Standard & Poor's and Fitch) or not lower than "A3" (according to the classification of the rating agency Moody's Investors Service) and not being a bank holding company or a major participant in relation to a second-tier bank in accordance with resolution of the Board of the National Bank of the Republic of Kazakhstan dated 29 February 2016 No. 69 "On establishing factors influencing the deterioration of the financial position of a bank and a banking conglomerate, as well as approval of the Rules for applying early response measures and the methodology for determining factors influencing the deterioration of the financial position of a bank and a banking conglomerate", registered in the Register of state registration of normative legal acts under No. 13606 (hereinafter - Resolution No. 69).

  7. Account 8716 reflects unencumbered government securities of the Republic of Kazakhstan, including those denominated in foreign currency, in accordance with Resolution No. 69.

Account 8716 includes government securities of the Republic of Kazakhstan issued by the Government of the Republic of Kazakhstan and the National Bank of the Republic of Kazakhstan.

  1. Account 8717 reflects unencumbered securities issued by the joint-stock company "National Welfare Fund "Samruk-Kazyna" and the joint-stock company "National Managing Holding "Baiterek", in accordance with Resolution No. 69.

Account 8717 includes securities issued by JSC "National Welfare Fund "Samruk-Kazyna" and JSC "National Managing Holding "Baiterek", excluding securities issued by subsidiary organizations of the said companies.

  1. Accounts 8716 and 8717 reflect the book value of securities (nominal value, discount/premium, positive/negative adjustment) taking into account accrued interest on them, minus securities sold by the bank on terms of their repurchase or transferred as collateral or otherwise encumbered in accordance with the legislation of the Republic of Kazakhstan.

The book value on accounts 8716 and 8717 must correspond to the value of unencumbered government securities of the Republic of Kazakhstan issued by the Government of the Republic of Kazakhstan and the National Bank of the Republic of Kazakhstan, as well as the value of securities issued by JSC "National Welfare Fund "Samruk-Kazyna" and JSC "National Managing Holding "Baiterek", reflected in the report on the structure of the securities portfolio in the form according to Annex 6 to this resolution.

  1. Account 8718 reflects claims in national currency on FX swap transactions concluded for a period of not more than 2 (two) working days, in accordance with Resolution No. 69.

  2. Account 8719 reflects liabilities in national currency on FX swap transactions concluded for a period of not more than 2 (two) working days, in accordance with Resolution No. 69.

  3. Amounts on accounts 8718 and 8719 include: for a one-day swap - claims/liabilities on the date of conclusion, for a two-day swap - claims/liabilities on the date of conclusion and on the day following the date of conclusion of the swap.

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

Annex 4

to resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "29" June 2018 No. 137

Form intended for collecting administrative data

Report on contingent assets and contingent liabilities

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

Index: 4_FS_UO

Frequency: monthly

Submitted by: second-tier bank of the Republic of Kazakhstan

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

Deadline for submission: monthly - no later than the seventh working day of the month following the reporting month, and additionally for December (taking into account final turnovers on intra-bank transactions) - no later than the first of February of the following financial year.

Form

(name of bank)

(in thousands of tenge)

No.Name of articleTotal
counterparties - financial organizationscounterparties - other
with a term of up to 6 monthswith a term of more than 6 monthswithout a termwith a term of up to 6 monthswith a term of more than 6 monthswithout a term
123456
1Guarantees and letters of credit
1.1Guarantees
1.1.1issued
1.1.2received
1.1.2.1guarantees of legal entities having a long-term debt rating not lower than group "A-" of the agency "Standard&Poors" or another similar rating agency
1.1.2.2guarantees of legal entities having a long-term debt rating not lower than group "BB+" of the agency "Standard&Poors" or another similar rating agency
1.1.2.3guarantees of legal entities having a debt rating not lower than "BBB-" of the agency "Standard&Poors" or another similar rating agency
1.1.2.4guarantees of legal entities-residents of the Republic of Kazakhstan, including banks-residents of the Republic of Kazakhstan, having a debt rating not lower than group "B+" of the agency "Standard&Poors" or another similar rating agency
1.1.2.5guarantees received by a bank-resident of the Republic of Kazakhstan from parent banks having a debt rating not lower than "BBB" of the agency "Standard&Poors" or another similar rating agency
1.1.2.6other guarantees of legal entities
1.1.2.7guarantees of individuals
2Letters of credit
2.1issued
2.2received
3Obligations on placement and receipt of deposits/loans in the future
3.1future obligations on loans provided
3.2future obligations on deposits placed
3.3future obligations on loans received
3.4future obligations on deposits received
4Contingent obligations on promissory notes
5Obligations on forfaiting operations
6Obligations on fixed deposits of clients
7Obligations on sale of securities
8Obligations on purchase of securities
9Acquired agreement on future remuneration
10Derivative financial instruments (for hedging purposes)
10.1futures contracts for the purchase of refined precious metals
10.2futures contracts for the sale of refined precious metals
10.3futures contracts for the purchase of goods
10.4futures contracts for the sale of goods
10.5futures contracts for the purchase of financial assets
10.6futures contracts for the sale of financial assets
10.7purchase of foreign currency "forward"
10.8sale of foreign currency "forward"
10.9acquired option contracts "call"
10.10acquired option contracts "put"
10.11sold option contracts "put"
10.12sold option contracts "call"
10.13floating interest rate swap
10.14fixed interest rate swap
10.15acquired currency swap
10.16sold currency swap
10.17contingent obligations on other derivative financial instruments
11Derivative financial instruments (for other purposes)
11.1futures contracts for the purchase of refined precious metals
11.2futures contracts for the sale of refined precious metals
11.3futures contracts for the purchase of goods
11.4futures contracts for the sale of goods
11.5futures contracts for the purchase of financial assets
11.6futures contracts for the sale of financial assets
11.7purchase of foreign currency "forward"
11.8sale of foreign currency "forward"
11.9acquired option contracts "call"
11.10acquired option contracts "put"
11.11sold option contracts "put"
11.12sold option contracts "call"
11.13floating interest rate swap
11.14fixed interest rate swap
11.15acquired currency swap
11.16sold currency swap
11.17contingent obligations on other derivative financial instruments
12other contingent claims

continuation of the table:

including on non-residents
counterparties - financial organizationscounterparties - other
with a term of up to 6 monthswith a term of more than 6 monthswithout a termwith a term of up to 6 monthswith a term of more than 6 monthswithout a term
------------------
789101112

First head or person authorized by him to sign the report

surname, name, patronymic (if any) signature

Chief accountant or person authorized to sign the report

surname, name, patronymic (if any) signature

Executor ______ ______

surname, name, patronymic (if any) signature

Telephone number:______

Date of signing the report "___"______20___year

Note: an explanation on filling out the form intended for collecting administrative data is given in the appendix to this form.

Appendix

to the form of the report on contingent assets

and contingent liabilities

Explanation on filling out the form intended for collecting administrative data

Report on contingent assets and contingent liabilities

Chapter 1. General provisions

  1. This explanation (hereinafter - the Explanation) defines uniform requirements for filling out the form intended for collecting administrative data, "Report on contingent assets and contingent liabilities" (hereinafter - the Form).

  2. The Form was developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan of 4 July 2003 "On state regulation, control and supervision of the financial market and financial organizations".

  3. The Form is compiled by second-tier banks monthly as of the end of the reporting period. Data in the Form are filled in 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.

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

Chapter 2. Explanation on filling out the Form

  1. The Form discloses the structure of off-balance sheet items of the bank on contingent and possible assets and liabilities.

  2. The Form indicates the amounts of contingent claims and the amounts of contingent liabilities in relation to counterparties-financial and counterparties-non-financial organizations (including non-residents) in the context of financial instruments and terms remaining until repayment.

  3. In line 10 the amount of balances on transactions with derivative financial instruments concluded for the purpose of hedging risks is indicated.

  4. In line 11 the amount of balances on all other derivative financial instruments (including speculative transactions with the intention of obtaining profit as a result of changes and fluctuations in prices) is indicated.

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

Appendix 5

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

of "29" June 2018 No. 137

Form intended for collecting administrative data

Report on interbank assets and liabilities, as well as contingent and possible claims and liabilities

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

Index: 5_FS_MB

Frequency: monthly

Submitted by: second-tier bank of the Republic of Kazakhstan

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

Deadline for submission: monthly - not later than the seventh working day of the month following the reporting month, and additionally for December (taking into account final turnovers on intra-bank operations) - not later than the first of February of the following financial year.

Form

(name of bank)

(in thousands of tenge)

No.Name of bankAssetsLiabilities
balance account numbername of balance accounttype of currencyamount at the end of the reporting periodbalance account numbername of balance accounttype of currencyamount at the end of the reporting period
12345678
------------------------------
1Bank-resident 1
1.1.
…
Total
2Bank-resident 2
2.1.
…
Total
3Bank-non-resident 1
3.1.
…
Total
4Bank-non-resident 2
4.1.
…
Total
…
Total

continuation of the table:

Contingent and possible claimsContingent and possible liabilitiesCountry
off-balance account numbername of off-balance accountamount at the end of the reporting periodoff-balance account numbername of off-balance accountamount at the end of the reporting period
9101112131415

First head or person authorized by him to sign the report

surname, name, patronymic (if any) signature

Chief accountant or person authorized to sign the report

surname, name, patronymic (if any) signature

Executor ______ ______

surname, name, patronymic (if any) signature

Telephone number:______

Date of signing the report "___"______20___year

Note: an explanation on filling out the form intended for collecting administrative data is given in the appendix to this form.

Appendix

to the form of the report on interbank assets and liabilities,

as well as contingent and possible

claims and liabilities

Explanation on filling out the form intended for collecting administrative data

Report on interbank assets and liabilities, as well as contingent and possible claims and liabilities

Chapter 1. General provisions

  1. This explanation (hereinafter - the Explanation) defines uniform requirements for filling out the form intended for collecting administrative data, "Report on interbank assets and liabilities, as well as contingent and possible claims and liabilities" (hereinafter – the Form).

  2. The Form was developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan of 4 July 2003 "On state regulation, control and supervision of the financial market and financial organizations".

  3. The Form is compiled by second-tier banks monthly as of the end of the reporting period. Data in the Form are filled in 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.

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

Chapter 2. Explanation on filling out the Form

  1. The Form indicates information on all interbank assets of the bank in relation to banks-residents and banks-non-residents, liabilities of the bank to banks-residents and banks-non-residents, contingent and possible claims of the bank to banks-residents and banks-non-residents, contingent and possible liabilities of the bank to banks-residents and banks-non-residents.

Banks-residents also include the National Bank of the Republic of Kazakhstan and the Joint Stock Company "Bank of Development of Kazakhstan".

Information on balances of money on savings accounts and correspondent accounts, deposits that are security for the obligations of the bank, the mortgage organization and the joint stock company "Bank of Development of Kazakhstan" and money storage accounts transferred as security (pledge, deposit) for the obligations of the bank and the mortgage organization is indicated for banks-residents, banks-non-residents, the National Post Operator, foreign central banks, financial organizations-residents, financial organizations-non-residents and by types of currencies.

  1. The Form is filled out for each counterparty bank (bank-resident, bank-non-resident, National Bank of the Republic of Kazakhstan and Joint Stock Company "Bank of Development of Kazakhstan") separately, with which the bank has relationships on the reporting date.

In the column "Name of bank", instead of the conventional designations "Bank-resident", "Bank-non-resident", when filling out, the name of the specific counterparty bank is indicated.

  1. When filling out columns 1, 2, 5, 6, 9, 10, 12, 13, each balance or off-balance account of assets, liabilities, contingent and possible claims and liabilities and their name are indicated separately in accordance with the 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 of accounting in second-tier banks, mortgage organizations and the joint stock company "Bank of Development of Kazakhstan", registered in the Register of state registration of normative legal acts under No. 6793, corresponding to the amount at the end of the reporting period for each counterparty bank.

  2. In columns 3 and 7, the type of currency is indicated in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2012 "Codes for designation of currencies and funds".

  3. When filling out columns 4, 8, 11, 14, the amounts at the end of the reporting period corresponding to the counterparty bank are distributed in the context of balances on the corresponding balance or off-balance accounts: on principal debt (acquisition cost), accrued remuneration, reserves (provisions), discounts, premiums, positive and negative adjustment accounts.

  4. The amount of reserves (provisions) is indicated in absolute value and with a plus sign.

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

Appendix 6

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

of "29" June 2018 No. 137

Form intended for collecting administrative data

Report on the structure of the securities portfolio

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

Index: 6_FS_SSCTB

Frequency: monthly

Submitted by: second-tier bank of the Republic of Kazakhstan

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

Deadline for submission: monthly - not later than the seventh working day of the month following the reporting month, and additionally for December (taking into account final turnovers on intra-bank operations) - not later than the first of February of the following financial year.

Form

(name of bank)

No.Name of issuerName of issuer countryName of securityNational identification number or international identification numberNumber of securities (pieces)Nominal value/purchase value of the securityCurrency of nominal value
Totalincluding encumbered securities
encumbered securities, totalincluding securities transferred to repo
12345678910
1State securities of the Republic of Kazakhstan
1.1.state securities of the Republic of Kazakhstan
1.1.1.notes of the National Bank of the Republic of Kazakhstan
1.1.2.securities of local executive bodies
1.1.3.securities of the Ministry of Finance of the Republic of Kazakhstan
1.1.4.
1.1.n.
1.2.securities previously accepted as collateral and transferred into the ownership of the bank
1.2.1.notes of the National Bank of the Republic of Kazakhstan
1.2.2.securities of local executive bodies
1.2.3.securities of the Ministry of Finance of the Republic of Kazakhstan
1.2.4.
1.2.n.
2Non-state issue securities of organizations of the Republic of Kazakhstan
2.1.second-tier banks
2.1.1.
2.1.n.
2.2.legal entities, except second-tier banks
2.2.1.organizations carrying out certain types of banking operations
2.2.1.1.
2.2.1.n.
2.2.2.legal entities, except organizations carrying out certain types of banking operations
2.2.2.1.
2.2.2.n.
2.3.securities previously accepted as collateral and transferred into the ownership of the bank
2.3.1.second-tier banks
2.3.1.1
2.3.1.n
2.3.2.legal entities, except second-tier banks
2.3.2.1
2.3.2.n
2.4bonds of the Joint Stock Company "Bank of Development of Kazakhstan"
2.4.1.
2.4.n.
3Securities of foreign states
3.1.securities of foreign states
3.1.1.
3.1.n.
3.2.securities previously accepted as collateral and transferred into the ownership of the bank
3.2.1.
3.2.n.
4Non-state securities of issuers-non-residents of the Republic of Kazakhstan
4.1.non-state securities of issuers-non-residents of the Republic of Kazakhstan
4.1.1.banks issuers-non-residents of the Republic of Kazakhstan
4.1.1.1.
4.1.1.n.
4.1.2.other financial organizations issuers-non-residents of the Republic of Kazakhstan
4.1.2.1.
4.1.2.n.
4.1.3.non-financial organizations issuers-non-residents of the Republic of Kazakhstan
4.1.3.1.
4.1.3.n.
4.2.securities previously accepted as collateral and transferred into the ownership of the bank
4.2.1banks issuers-non-residents of the Republic of Kazakhstan
4.2.1.1
4.2.1.n.
4.2.2other financial organizations issuers-non-residents of the Republic of Kazakhstan
4.2.2.1
4.2.2.n.
4.2.3non-financial organizations issuers-non-residents of the Republic of Kazakhstan
4.2.3.1
4.2.3.n.
5Securities of international financial organizations
5.1.
5.n.
6Islamic securities
6.1.
6.n.
Total securities portfolio

continuation of the table:

Securities accounted for at fair value through other comprehensive incomeReference: Reserves (provisions) for covering losses on securities accounted for at fair value through other comprehensive income
Balance sheet value (net), in thousands of tengeincluding securities encumbered by repo agreements
Acquisition costDiscount, premiumAccrued remunerationPositive/negative adjustment
111213141516

continuation of the table:

Securities accounted for at fair value through profit or loss
Balance sheet value (net), in thousands of tengeincluding securities encumbered by repo agreements
Acquisition costDiscount, premiumAccrued remunerationPositive/negative adjustment
1718192021
---------------

continuation of the table:

Securities accounted for at amortized cost
Balance sheet value (net), in thousands of tengeincluding securities encumbered by repo agreements
Acquisition costDiscount, premiumAccrued remunerationAmount of reserves (provisions) formed in accordance with international financial reporting standards
2223242526

continuation of the table:

Liabilities on encumbered securities, in thousands of tengeDate of acquisitionDate of repaymentDate of expected saleCategory of the stock exchange listRating
Totalincluding securities encumbered by repo agreementsIssuer as of the reporting dateSecurity as of the acquisition dateSecurity as of the reporting date
272829303132333435
---------------------------

First head or person authorized by him to sign the report

surname, name, patronymic (if any) signature

Chief accountant or person authorized to sign the report

surname, name, patronymic (if any) signature

Executor ______ ______

surname, name, patronymic (if any) signature

Phone number:______

Date of signing the report "___"______20___year

Note: an explanation on filling out the form intended for the collection of administrative data is given in the annex to this form.

Annex

to the form of the report on the structure

of the securities portfolio

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

Report on the structure of the securities portfolio

Chapter 1. General provisions

  1. This explanation (hereinafter - the Explanation) defines uniform requirements for filling out the form intended for the collection of administrative data, "Report on the structure of the securities portfolio" (hereinafter - the Form).

  2. The Form has been developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan of 4 July 2003 "On state regulation, control and supervision of the financial market and financial organizations".

  3. The Form is compiled by second-tier banks monthly as of the end of the reporting period. Data in the Form are filled in 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 one thousand tenge.

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

Chapter 2. Explanation on filling out the Form

  1. The Form contains information on the structure of the securities portfolio by their categories:

1) securities accounted for at fair value through other comprehensive income;

2) securities accounted for at fair value through profit or loss;

3) securities accounted for at amortized cost.

  1. The Form indicates information on the bank's investments in debt and equity securities, except for investments in shares (participatory interests in charter capitals) of subsidiaries and associated organizations, as well as other participation in the charter capitals of legal entities, reflected in the Report on the bank's investments, as well as an Islamic bank's investments in the capital of other legal entities.

  2. The amount of reserves (provisions) in the Form is indicated in absolute value and with a plus sign.

  3. In column 9, nominal value is filled in for bonds, purchase value - for shares.

  4. In column 10, the currency of the nominal value is indicated; it is not filled in for shares. The currency code is indicated in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2012 "Codes for the designation of currencies and funds".

  5. In column 11, the acquisition cost of securities accounted for at fair value through other comprehensive income is indicated.

  6. In column 15, securities accounted for at fair value through other comprehensive income and encumbered by repo agreements are indicated.

  7. In column 16, balances on balance sheet account 3562 "Reserves (provisions) for covering losses on securities accounted for at fair value through other comprehensive income" are indicated.

  8. In column 17, the acquisition cost of securities accounted for at fair value through profit or loss is indicated.

  9. In column 21, securities accounted for at fair value through profit or loss and encumbered by repo agreements are indicated.

  10. In column 22, the acquisition cost of securities accounted for at amortized cost is indicated.

  11. In column 26, securities accounted for at amortized cost and encumbered by repo agreements are indicated.

  12. In column 32, the category of securities of issuers - residents of the Republic of Kazakhstan is indicated in accordance with the official list of the stock exchange of the Republic of Kazakhstan. This column is not filled in for securities of issuers - non-residents of the Republic of Kazakhstan.

  13. In column 33, the rating of the issuer of the security as of the reporting date, assigned by a rating agency, is indicated.

  14. In column 34, the rating of the security as of the acquisition date, assigned by a rating agency, is indicated; in column 35, the rating of the security as of the reporting date, assigned by a rating agency, is indicated.

  15. When filling in columns 33, 34 and 35, the rating assigned by one of the rating agencies is indicated in accordance with resolution of the Board of the National Bank of the Republic of Kazakhstan of 24 December 2012 No. 385 "On establishing the minimum rating for legal entities and countries, the necessity of which is required in accordance with the legislation of the Republic of Kazakhstan regulating the activities of financial organizations, the list of rating agencies assigning this rating", registered in the Register of state registration of normative legal acts under No. 8318. If there are several ratings from 2 (two) or more rating agencies (Standard & Poor's or another rating agency), the rating of the rating agency that assigned the rating last is indicated.

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

Annex 7

to resolution of the Board

of the National Bank

of the Republic of Kazakhstan

of "29" June 2018 No. 137

Form intended for the collection of administrative data

Report on the bank's investments, as well as an Islamic bank's investments in the capital of other legal entities

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

Index: 7_FS_IKDYU

Periodicity: monthly

Submitted by: second-tier bank of the Republic of Kazakhstan

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

Deadline for submission: monthly - no later than the seventh working day of the month following the reporting month, and additionally for December (taking into account final turnovers on intra-bank operations) - no later than the first of February of the following financial year.

Form

(name of the bank)

(in thousands of tenge)

No.Name of the legal entityPurchase valueBook value of investmentsReserves (provisions) for impairmentNumbers of balance sheet accountsNumber of shares (pieces)
1234567
ITotal investments in financial organizations
1Residents of the Republic of Kazakhstan
1.1second-tier banks
1.1.1
1.1.n
1.2insurance (reinsurance) organizations
1.2.1
1.2.n
1.3voluntary accumulative pension funds
1.3.1
1.3.n
1.4professional participants of the securities market
1.4.1
1.4.n
1.5stock exchange and central depository carrying out activities in the territory of the Republic of Kazakhstan
1.5.1
1.5.n
1.6subsidiary organizations whose exclusive activity is the collection of banknotes, coins and valuables
1.6.1
1.6.n
1.7other financial organizations
1.7.1
1.7.n
2Non-residents of the Republic of Kazakhstan
2.1banks
2.1.1
2.1.n
2.2insurance organizations
2.2.1
2.2.n
2.3pension funds
2.3.1
2.3.n
2.4professional participants of the securities market
2.4.1
2.4.n
2.5subsidiary organizations whose exclusive activity is the collection of banknotes, coins and valuables
2.5.1
2.5.n
2.6other financial organizations
2.6.1
2.6.n
IITotal investments in non-financial organizations
3Subsidiary special organizations - non-residents of the Republic of Kazakhstan, created for the purpose of issuing and placing securities under the bank's guarantee
3.1
3.n
4Subsidiary special financial companies created for securitization transactions in accordance with the legislation of the Republic of Kazakhstan on project financing and securitization
4.1
4.n
5Subsidiary organizations - residents of the Republic of Kazakhstan acquiring doubtful and bad assets of the parent bank
5.1
5.n
6Subsidiary organizations carrying out leasing activities
6.1
6.n
7Organizations providing services for ensuring information, telecommunication and technological interaction between participants of settlements in banking activity, including settlements on operations with payment cards
7.1
7.n
8Organizations carrying out activities for certifying the correspondence of the public key of an electronic digital signature to the private key of an electronic digital signature, as well as for confirming the authenticity of the registration certificate
8.1
8.n
9Associations (unions) of banks
9.1
9.n
10Legal entities where shares or participatory interests in the charter capitals of these organizations accepted as collateral pass into the ownership of banks in accordance with the civil legislation of the Republic of Kazakhstan and the legislation of a foreign state
10.1
10.n
11Credit bureaus
11.1
11.n
12Other legal entities - when an Islamic bank carries out banking activity provided for by Chapter 4-1 of the Law of the Republic of Kazakhstan of 31 August 1995 "On banks and banking activity in the Republic of Kazakhstan"
12.1
12.n
13Organizations specified in paragraph 8 of Article 61-4 of the Law of the Republic of Kazakhstan "On banks and banking activity in the Republic of Kazakhstan"
13.1
13.n
14Other legal entities
14.1
14.n
Total investments

continuation of the table:

Ratio of the number of shares owned by the bank to the total number of placed (minus preferred and repurchased) shares of the issuer or the share of participation in the charter capital of the legal entity (in percent)Ratio of the book value of the issuer's shares or the share of participation in the charter capital of the legal entity to the bank's own capital (in percent)Date of acquisitionEquity financial instrumentsName of the international stock exchange on which the shares of legal entities - non-residents of the Republic of Kazakhstan are in free circulation
as of the acquisition dateas of the reporting date
8910111213

First head or person authorized by him to sign the report

surname, name, patronymic (if any) signature

Chief accountant or person authorized to sign the report

surname, name, patronymic (if any) signature

Executor ______ ______

surname, name, patronymic (if any) signature

Phone number:______

Date of signing the report "___"______20___year

Note: an explanation on filling out the form intended for the collection of administrative data is given in the annex to this form.

Annex

to the form of the report on the bank's investments,

as well as an Islamic bank's

investments in the capital of other legal entities

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

Report on the bank's investments, as well as an Islamic bank's investments in the capital of other legal entities

Chapter 1. General provisions

  1. This explanation (hereinafter - the Explanation) defines uniform requirements for filling out the form intended for the collection of administrative data, "Report on the bank's investments, as well as an Islamic bank's investments in the capital of other legal entities" (hereinafter - the Form).

  2. The Form has been developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan of 4 July 2003 "On state regulation, control and supervision of the financial market and financial organizations".

  3. The Form is compiled by second-tier banks monthly as of the end of the reporting period. Data in the Form are filled in 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 one thousand tenge.

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

Chapter 2. Explanation on filling out the Form

  1. The Form indicates information on the amount of investments of the bank, an Islamic bank in the capital of subsidiaries and associated organizations, as well as other legal entities.

  2. All data of the Form are submitted according to the nature of the activity of the legal entity in whose capital the bank participates.

  3. In column 3, the purchase value of the entire block of shares (participatory interests) as of the acquisition date is indicated.

  4. In column 4, the book value of investments is indicated. Book value means the amount at which a financial asset is recognized in the balance sheet after deducting provisions (reserves) formed on them.

  5. In column 6, balance sheet accounts for investments and reserves (provisions) created on them are indicated in accordance with 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 of accounting in second-tier banks, mortgage organizations and the joint-stock company 'Bank Razvitiya Kazakhstana'", registered in the Register of state registration of normative legal acts under No. 6793.

  6. In column 10, for calculating the ratio of the book value of the issuer's shares or the share of participation in the charter capital of the legal entity to the bank's own capital, the regulatory own capital calculated in accordance with resolution of the Board of the National Bank of the Republic of Kazakhstan of 13 September 2017 No. 170 "On establishing normative values and methodology for calculating prudential standards and other mandatory norms and limits of the bank's capital size as of a certain date and the Rules for calculating and limits of the open currency position of the bank", registered in the Register of state registration of normative legal acts under No. 15886, is used.

  7. In column 11, the date of registration of a transaction with issue-grade securities in the system of registers of securities holders is indicated. For other transactions, the date (moment) of the emergence of ownership right in accordance with legislation is indicated.

  8. The amount of reserves (provisions) is indicated in absolute value and with a plus sign.

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

Annex 8

to resolution of the Board

of the National Bank

of the Republic of Kazakhstan

of "29" June 2018 No. 137

Form intended for the collection of administrative data

Report on the structure of assets and contingent liabilities, as well as reserves (provisions) formed in accordance with international financial reporting standards

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

Index: 8_FS_KA_MSFO

Periodicity: monthly

Submitted by: second-tier bank of the Republic of Kazakhstan

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

Deadline for submission: monthly - no later than the seventh working day of the month following the reporting month, and additionally for December (taking into account final turnovers on intra-bank operations) - no later than the first of February of the following financial year.

Form

(name of the bank)

(in thousands of tenge)

No.AssetsStandard
Principal debtDiscount, premiumAccrued remunerationPositive/negative adjustmentDiscounted value of future cash flowsFor reference: value of collateralReserves (provisions)
------------------------------
Totalof which the value of collateral included in the calculation of reserves (provisions)
12345678
1Deposits (including correspondent accounts), including:
1.1of non-residents of the Republic of Kazakhstan
2Loans:
2. 1loans to banks, including:
2.1.1to non-residents of the Republic of Kazakhstan
2.2loans to legal entities, including:
2.2.1to non-residents of the Republic of Kazakhstan, including:
2.2.1.1loans issued for the acquisition, construction of commercial real estate
2.2.1.2loans issued for the acquisition, construction of residential real estate
2.2.2to residents of the Republic of Kazakhstan, including:
2.2.2.1loans issued for the acquisition, construction of commercial real estate
2.2.2.2loans issued for the acquisition, construction of residential real estate
2.3loans to individuals, including:
2.3.1to residents of the Republic of Kazakhstan, including:
2.3.1.1for consumer purposes, including:
2.3.1.1.1for the acquisition of motor vehicles
2.3.1.2mortgage housing loans
2.3.1.3for the acquisition and construction of commercial and residential real estate (except for mortgage housing loans)
2.3.1.4other loans, including:
2.3.1.4.1credit cards
2.3.2to non-residents of the Republic of Kazakhstan, including:
2.3.2.1for consumer purposes, including:
2.3.2.1.1for the acquisition of motor vehicles
2.3.2.2mortgage housing loans
2.3.2.3for the acquisition and construction of commercial and residential real estate (except for mortgage housing loans)
2.3.2.4other loans, including:
2.3.2.4.1credit cards
2.4loans to subjects of small and medium entrepreneurship - residents of the Republic of Kazakhstan, including:
2.4.1to legal entities, including:
2.4.1.1loans issued for the acquisition, construction of commercial real estate
2.4.1.2loans issued for the acquisition, construction of residential real estate
2.4.2individuals, including:
2.4.2.2loans issued for the acquisition, construction of commercial and residential real estate (except for mortgage housing loans)
3For reference: Unsecured consumer loans to individuals
4For reference: Portfolio of homogeneous loans, including:
4.1legal entities
4.2individuals
4.3subjects of small and medium entrepreneurship
5Reverse repo operations, including:
5.1with non-residents of the Republic of Kazakhstan
6Investments in capital (except for investments in subordinated debt), including:
6.1of non-residents of the Republic of Kazakhstan
7Securities, including:
7.1of non-residents of the Republic of Kazakhstan
8Accounts receivable, including:
8.1of non-residents of the Republic of Kazakhstan
9Total standard and classified assets
10Contingent liabilities
11Total standard and classified assets and contingent liabilities

continuation of the table:

Doubtful
Doubtful category 1 (in case of accrual of reserves (provisions) in the amount of up to 5 percent)
Principal debtDiscount, premiumAccrued remunerationPositive/negative adjustmentDiscounted value of future cash flowsFor reference: value of collateralReserves (provisions)
Totalof which the value of collateral included in the calculation of reserves (provisions)
910111213141516

continuation of the table:

Doubtful
Doubtful category 2 (in case of accrual of reserves (provisions) in the amount of from 5 percent to 10 percent)
Principal debtDiscount, premiumAccrued remunerationPositive/negative adjustmentDiscounted value of future cash flowsFor reference: value of collateralReserves (provisions)
Totalof which the value of collateral included in the calculation of reserves (provisions)
1718192021222324

continuation of the table:

Doubtful
Doubtful category 3 (in case of accrual of reserves (provisions) in the amount of from 10 percent to 20 percent)
Principal debtDiscount, premiumAccrued remunerationPositive/negative adjustmentDiscounted value of future cash flowsFor reference: value of collateralReserves (provisions)
Totalof which the value of collateral included in the calculation of reserves (provisions)
2526272829303132

continuation of the table:

Doubtful
Doubtful category 4 (in case of accrual of reserves (provisions) in the amount from 20 percent to 25 percent)
Principal debtDiscount, premiumAccrued interestPositive/negative adjustmentDiscounted value of future cash flowsFor reference: value of collateralReserves (provisions)
Totalof which the value of collateral included in the calculation of reserves (provisions)
3334353637383940

continuation of the table:

Doubtful
Doubtful category 5 (in case of accrual of reserves (provisions) in the amount from 25 percent to 50 percent)
Principal debtDiscount, premiumAccrued interestPositive/negative adjustmentDiscounted value of future cash flowsFor reference: value of collateralReserves (provisions)
Totalof which the value of collateral included in the calculation of reserves (provisions)
4142434445464748

continuation of the table:

Bad (in case of accrual of reserves (provisions) in the amount from 50 percent to 100 percent)
Principal debtDiscount, premiumAccrued interestPositive/negative adjustmentDiscounted value of future cash flowsFor reference: value of collateralReserves (provisions)
Totalof which the value of collateral included in the calculation of reserves (provisions)
4950515253545556

continuation of the table:

Total
Principal debtDiscount, premiumAccrued interestPositive/negative adjustmentDiscounted value of future cash flowsFor reference: value of collateralReserves (provisions)
Totalof which in foreign currencyTotalof which the value of collateral included in the calculation of reserves (provisions)Totalof which in foreign currency
57585960616263646566

First executive or person authorized by him to sign the report

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

Chief accountant or person authorized to sign the report

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

Executor ______ ______

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

Phone number:______

Date of signing the report "___"______20___year

Note: an explanation on filling out the form intended for collecting administrative data is given in the appendix to this form.

Appendix

to the form of the report on the structure

of assets and contingent liabilities,

as well as reserves (provisions) formed

in accordance with international

financial reporting standards

Explanation on filling out the form intended for collecting administrative data

Report on the structure of assets and contingent liabilities, as well as reserves (provisions) formed in accordance with international financial reporting standards

Chapter 1. General provisions

  1. This explanation (hereinafter - the Explanation) defines uniform requirements for filling out the form intended for collecting administrative data, "Report on the structure of assets and contingent liabilities, as well as reserves (provisions) formed in accordance with international financial reporting standards" (hereinafter - the Form).

  2. The Form is developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan dated 4 July 2003 "On state regulation, control and supervision of the financial market and financial organizations".

  3. The Form is compiled by second-tier banks monthly as of the end of the reporting period. Data in the Form are filled in thousands of tenge. An amount 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.

  4. The Form is signed by the first executive, chief accountant or persons authorized to sign the report, and the executor.

Chapter 2. Explanation on filling out the Form

  1. The Form contains information on assets and contingent liabilities of the bank subject to classification in the context of residency attribute and in foreign currency.

  2. The classification category of assets and contingent liabilities is determined in accordance with Table 1 of the Explanation, depending on the actually formed reserves (provisions) in accordance with international financial reporting standards.

Table 1. Determination of the classification category of an asset, contingent liability

Level of formed reserves (provisions) in percentClassification category
0Standard
0.01 - 5Doubtful category 1
5.01 - 10Doubtful category 2
10.01 - 20Doubtful category 3
20.01 - 25Doubtful category 4
25.01 - 50Doubtful category 5
50.01 - 100Bad

  1. The level of formed reserves (provisions) is calculated from the book value of the asset, contingent liability according to accounting data, increased by the amount of provisions of reserves (provisions).

  2. In line 2, the amount in each column is equal to the sum of the corresponding column in lines 2.1, 2.2, 2.3 and 2.4.

  3. In lines 2.2.1.1, 2.2.2.1, 2.4.1.1, loans issued for the acquisition and construction of real estate that will be used for commercial purposes are indicated.

  4. In lines 2.2.1.2, 2.2.2.2, 2.4.1.2, loans issued for the acquisition and construction of real estate intended directly for housing are indicated.

  5. In lines 2.3.1.1, 2.3.2.1, loans issued to individuals for the acquisition of goods, works and services not related to entrepreneurial activity are indicated (except for mortgage housing loans, loans issued for the acquisition and construction of commercial and residential real estate, and credit cards).

Consumer purposes include: purchase of motor vehicles (household appliances or furniture), repair or reconstruction of the borrower's housing (without real estate collateral), education expenses, medical expenses, taxes, vacation trips, overdrafts on savings accounts.

Information on credit cards is indicated in lines 2.3.1.4.1 and 2.3.2.4.1.

  1. In line 2.3, data on loan and overdue debt on loans issued to individual entrepreneurs for their own purposes, as well as loans issued to lawyers and notaries (without forming a legal entity) are indicated.

  2. In line 2.4, loans issued to small and medium-sized entrepreneurship entities - residents of the Republic of Kazakhstan are indicated. In line 2.4.2, loans issued to individual entrepreneurs for carrying out entrepreneurial activity are indicated.

  3. In line 3, loans issued to individuals for consumer purposes without concluding a pledge agreement, surety agreement or guarantee are indicated.

  4. In line 4, loans included in the portfolio of homogeneous loans are indicated.

  5. In column 58, the amount of principal debt in foreign currency is indicated.

  6. In columns 3, 11, 19, 27, 35, 43, 51 and 60, the amount of accrued but not received interest on principal debt is indicated.

  7. In columns 5, 13, 21, 29, 37, 45, 53 and 62, the discounted value of future cash flows is indicated.

  8. The discounted value of estimated future cash flows is calculated for individual loans not included in the portfolio of homogeneous loans.

  9. In columns 6, 14, 22, 30, 38, 46, 54 and 63, the market value of collateral is indicated.

  10. In columns 7, 15, 23, 31, 39, 47, 55 and 64, the value of collateral included in the calculation of reserves (provisions) is indicated.

  11. In columns 8, 16, 24, 32, 40, 48, 56 and 65, the amount of reserves (provisions) formed in accordance with international financial reporting standards is indicated.

  12. In column 66, the amount of reserves (provisions) formed in accordance with international financial reporting standards in foreign currency is indicated.

  13. The amount of reserves (provisions) is indicated in absolute value and with a plus sign.

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

Appendix 9

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "29" June 2018 No. 137

Form intended for collecting administrative data

Report on loans, including those with overdue debt on principal debt and (or) accrued interest in detail, as well as on the amount of reserves (provisions) formed in accordance with international financial reporting standards

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

Index: 9_FS_ZPD_IFRS

Periodicity: monthly

Submitted by: second-tier bank of the Republic of Kazakhstan

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

Deadline for submission: monthly - no later than the seventh working day of the month following the reporting month, and additionally for December (taking into account final turnovers on intra-bank operations) - no later than the first of February of the following financial year.

Form

(name of the bank)

(in thousands of tenge)

No.NamePrincipal debtDiscount, premiumAccrued interestPositive/negative adjustmentFor reference: value of collateralReserves (provisions)
Totalof which the value of collateral included in the calculation of reserves (provisions)
1234567
1Loans provided to other banks, including:
1.1.loans for which there is no overdue debt
1..2loans for which there is overdue debt on principal debt and/or accrued interest, including:
1.2.1from 1 to 15 days
1.2.2from 16 to 30 days
1.2.3from 31 to 60 days
1.2.4from 61 to 90 days
1.2.5from 91 to 180 days
1.2.6from 181 days and more
2Loans issued to legal entities, including:
2.1for the acquisition and construction of real estate
2.1.1loans for which there is no overdue debt
2.1.2loans for which there is overdue debt on principal debt and/or accrued interest, including:
2.1.2.1from 1 to 15 days
2.1.2.2from 16 to 30 days
2.1.2.3from 31 to 60 days
2.1.2.4from 61 to 90 days
2.1.2.5from 91 to 180 days
2.1.2.6from 181 days and more
2.2for other purposes, including:
2.2.1loans for which there is no overdue debt
2.2.2loans for which there is overdue debt on principal debt and/or accrued interest, including:
2.2.2.1from 1 to 15 days
2.2.2.2from 16 to 30 days
2.2.2.3from 31 to 60 days
2.2.2.4from 61 to 90 days
2.2.2.5from 91 to 180 days
2.2.2.6from 181 days and more
3Loans issued to small and medium-sized entrepreneurship entities - residents of the Republic of Kazakhstan - legal entities, including:
3.1for the acquisition and construction of real estate
3.1.1loans for which there is no overdue debt
3.1.2loans for which there is overdue debt on principal debt and/or accrued interest, including:
3.1.2.1from 1 to 15 days
3.1.2.2from 16 to 30 days
3.1.2.3from 31 to 60 days
3.1.2.4from 61 to 90 days
3.1.2.5from 91 to 180 days
3.1.2.6from 181 days and more
3.2for other purposes, including:
3.2.1loans for which there is no overdue debt
3.2.2loans for which there is overdue debt on principal debt and/or accrued interest, including:
3.2.2.1from 1 to 15 days
3.2.2.2from 16 to 30 days
3.2.2.3from 31 to 60 days
3.2.2.4from 61 to 90 days
3.2.2.5from 91 to 180 days
3.2.2.6from 181 days and more
4Loans issued to individuals, including:
4.1for construction, purchase and/or repair of housing, including:
4.1.1loans for which there is no overdue debt
4.1.2loans for which there is overdue debt on principal debt and/or accrued interest, including:
4.1.2.1from 1 to 15 days
4.1.2.2from 16 to 30 days
4.1.2.3from 31 to 60 days
4.1.2.4from 61 to 90 days
4.1.2.5from 91 to 180 days
4.1.2.6from 181 days and more
4.2for reference: secured by mortgage of immovable property (mortgage housing loans):
4.2.1loans for which there is no overdue debt
4.2.2loans for which there is overdue debt on principal debt and (or) accrued interest, including:
4.2.2.1from 1 to 15 days
4.2.2.2from 16 to 30 days
4.2.2.3from 31 to 60 days
4.2.2.4from 61 to 90 days
4.2.2.5from 91 to 180 days
4.2.2.6from 181 days and more
4.3for consumer purposes, including:
4.3.1loans for which there is no overdue debt
4.3.2loans for which there is overdue debt on principal debt and/or accrued interest, including:
4.3.2.1from 1 to 15 days
4.3.2.2from 16 to 30 days
4.3.2.3from 31 to 60 days
4.3.2.4from 61 to 90 days
4.3.2.5from 91 to 180 days
4.3.2.6from 181 days and more
4.4for reference: unsecured consumer loans to individuals
4.4.1loans for which there is no overdue debt
4.4.2loans for which there is overdue debt on principal debt and/or accrued interest, including:
4.4.2.1from 1 to 15 days
4.4.2.2from 16 to 30 days
4.4.2.3from 31 to 60 days
4.4.2.4from 61 to 90 days
4.4.2.5from 91 to 180 days
4.4.2.6from 181 days and more
4.5for other purposes, including:
4.5.1loans for which there is no overdue debt
4.5.2loans for which there is overdue debt on principal debt and/or accrued interest, including:
4.5.2.1from 1 to 15 days
4.5.2.2from 16 to 30 days
4.5.2.3from 31 to 60 days
4.5.2.4from 61 to 90 days
4.5.2.5from 91 to 180 days
4.5.2.6from 181 days and more
5Loans issued to small and medium-sized entrepreneurship entities - residents of the Republic of Kazakhstan - individuals, including:
5.1for the acquisition and construction of real estate
5.1.1loans for which there is no overdue debt
5.1.2loans for which there is overdue debt on principal debt and/or accrued interest, including:
5.1.2.1from 1 to 15 days
5.1.2.2from 16 to 30 days
5.1.2.3from 31 to 60 days
5.1.2.4from 61 to 90 days
5.1.2.5from 91 to 180 days
5.1.2.6from 181 days and more
5.2for other purposes, including:
5.2.1loans for which there is no overdue debt
5.2.2loans for which there is overdue debt on principal debt and/or accrued interest, including:
5.2.2.1from 1 to 15 days
5.2.2.2from 16 to 30 days
5.2.2.3from 31 to 60 days
5.2.2.4from 61 to 90 days
5.2.2.5from 91 to 180 days
5.2.2.6from 181 days and more
6Reverse repo operations
7Total loan portfolio
8Loans for which there is no overdue debt on principal debt and/or accrued interest
9Amount of loans for which overdue debt is from 1 to 15 days
10Amount of loans for which overdue debt is from 16 to 30 days
11Amount of loans for which overdue debt is from 31 to 60 days
12Amount of loans for which overdue debt is from 61 to 90 days
13Amount of loans for which overdue debt is from 91 to 180 days
14Amount of loans for which overdue debt is from 181 days and more

First executive or person authorized by him to sign the report

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

Chief accountant or person authorized to sign the report

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

Executor ______ ______

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

Phone number:______

Date of signing the report "___"______20___year

Note: an explanation on filling out the form intended for collecting administrative data is given in the appendix to this form.

Appendix

to the form of the report on loans,

including those for which

there is overdue debt

on principal debt and (or)

accrued interest in detail,

as well as on the amount of reserves (provisions)

formed in accordance with

international standards

of financial reporting

Explanation on filling out the form intended for collecting administrative data

Report on loans, including those with overdue debt on principal debt and (or) accrued interest in detail, as well as on the amount of reserves (provisions) formed in accordance with international financial reporting standards

Chapter 1. General provisions

  1. This explanation (hereinafter - the Explanation) defines uniform requirements for filling out the form intended for collecting administrative data, "Report on loans, including those with overdue debt on principal debt and (or) accrued interest in detail, as well as on the amount of reserves (provisions) formed in accordance with international financial reporting standards" (hereinafter - the Form).

  2. The Form is developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan dated 4 July 2003 "On state regulation, control and supervision of the financial market and financial organizations".

  3. The Form is compiled by second-tier banks monthly as of the end of the reporting period. Data in the Form are filled in thousands of tenge. An amount 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.

  4. The Form is signed by the first executive, chief accountant or persons authorized to sign the report, and the executor.

Chapter 2. Explanation on filling out the Form

  1. The Form indicates information on loans, including those with overdue debt on principal debt and (or) accrued interest. Data in the Form are provided with a breakdown of days of overdue debt on principal debt and (or) accrued interest, by lending purposes and by type of collateral.

  2. In line 3, loans issued to legal entities - small and medium-sized entrepreneurship entities are indicated.

  3. In line 4.4, information on the value of collateral included in the calculation of reserves (provisions) is not indicated.

  4. In line 5, loans issued to individual entrepreneurs are indicated.

  5. The sum of lines 3 and 5 corresponds to the total sum of lines 2.4 of the Report on the structure of assets and contingent liabilities, as well as reserves (provisions) formed in accordance with international financial reporting standards.

  6. In the Form, loans are accounted for without taking into account reverse repo operations; the amount of reverse repo operations is indicated in line 6.

  7. In column 5, the market value of collateral is indicated.

  8. In column 6, the value of collateral included in the calculation of reserves (provisions) is indicated.

  9. The amount of reserves (provisions) is indicated in absolute value and with a plus sign.

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

Appendix 10

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "29" June 2018 No. 137

Form intended for collecting administrative data

Report on transactions with persons related to the bank by special relations, concluded during the reporting month, as well as effective as of the reporting date

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

Index: 10_FS_TRANSACTIONS_REGISTER

Periodicity: monthly

Submitted by: second-tier bank of the Republic of Kazakhstan

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

Deadline for submission: monthly - not later than the fifteenth working day of the month following the reporting month.

Form

(name of the bank)

Table 1. Transactions with persons related to the bank by special relations, concluded during the reporting month, as well as effective as of "_" ______ 20

No.Name (for a legal entity), surname, first name, patronymic (if any) (for an individual)Business identification number (for a legal entity), individual identification number (for an individual, including an individual entrepreneur)CountryCriterion according to which the person is classified as a person related by special relations to the bankType of operationPurpose of the transactionContract No.
12345678
Total

continuation of the table:

Date of conclusion (date of commencement of fulfillment of terms) of the contract/transactionDate of expiration (date of completion of fulfillment of terms) of the contract/transactionDetails of the decision of the bank's board of directors or general meeting of shareholdersAmount of the transaction under the contract (in thousands of tenge)Type of currencyType of collateralValue of collateral (in thousands of tenge)
Totalof which the value of collateral included in the calculation of reserves (provisions)
DateNumber
91011121314151617

continuation of the table:

Interest rate under the contract (in percent per annum)Accrued income/expensesCarrying amount of the transaction, includingNote
by the person related by special relations to the bank in favor of the bankby the bank in favor of the person related by special relations to the bankin accordance with the bank's internal documentsAmount (in thousands of tenge)Balance account numberPrincipal debtAccrued interestDiscounts, premiums, positive/negative adjustmentReserves (provisions)Balance account numbers
1819202122232425262728

The total amount of transactions of the bank with persons related by special relations to it, the amounts of which for each type of operation of the bank with a person related by special relations to it do not exceed 0.01 percent in aggregate of the amount of the bank's own capital calculated in accordance with Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 170 of 13 September 2017 "On Establishing Prudential Normative Values and Methodology for Calculating Prudential Normatives and Other Mandatory Norms and Limits of the Bank's Capital as of a Certain Date and Rules for Calculation and Limits of the Open Currency Position of the Bank", registered in the Register of State Registration of Normative Legal Acts under No. 15886, as of ""___ 20__ amounts to ______ thousand tenge.

The total amount of loans of the bank's clients insured with an insurance organization that is a person related by special relations to the bank, as of ""___ 20__ amounts to ______ thousand tenge.

The bank confirms that during the reporting period no preferential terms were provided to persons related by special relations to the bank.

Table 2. Register of persons related to the bank by special relations

No.Business identification number (for a legal entity), individual identification number (for an individual, including an individual entrepreneur)Name (for a legal entity), surname, first name, patronymic (if any) (for an individual)Criterion according to which the person is classified as a person related by special relations to the bank
1234
------------

First head or person authorized by him to sign the report

surname, first name, patronymic (if any) signature

Chief accountant or person authorized to sign the report

surname, first name, patronymic (if any) signature

Executor ______ ______

surname, first name, patronymic (if any) signature

Phone number:______

Date of signing the report "___"___20

Note: an explanation on filling out the form intended for collecting administrative data is given in the appendix to this form.

Appendix

to the form of the report on transactions with persons related to the bank by special relations, concluded during the reporting month, as well as effective as of the reporting date

Explanation on filling out the form intended for collecting administrative data

Report on transactions with persons related to the bank by special relations, concluded during the reporting month, as well as effective as of the reporting date

Chapter 1. General provisions

  1. This explanation (hereinafter - the Explanation) defines uniform requirements for filling out the form intended for collecting administrative data, "Report on transactions with persons related to the bank by special relations, concluded during the reporting month, as well as effective as of the reporting date" (hereinafter - the Form).

  2. The Form is developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan of 4 July 2003 "On State Regulation, Control and Supervision of the Financial Market and Financial Organizations".

  3. The Form is compiled by second-tier banks monthly as of the end of the reporting period. Data in the Form are filled in thousands of tenge. An amount 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.

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

Chapter 2. Explanation on filling out the Form

  1. The Form discloses information on all transactions of the bank with persons related by special relations to it (Table 1), as well as the register of persons related to the bank by special relations (Table 2), concluded during the reporting month, as well as effective as of the reporting date.

  2. The criterion of a person's relation to the bank by special relations is determined by Article 40 of the Law of the Republic of Kazakhstan of 31 August 1995 "On Banks and Banking Activity in the Republic of Kazakhstan", Article 12-1 of the Law of the Republic of Kazakhstan of 22 April 1998 "On Limited and Additional Liability Partnerships" and Article 64 of the Law of the Republic of Kazakhstan of 13 May 2003 "On Joint-Stock Companies".

  3. Persons may have one or several criteria of relation by special relations to the bank, and therefore, when filling out the said register, all criteria are indicated.

  4. Table 1 indicates information on all transactions of the bank with persons related by special relations to it, the amount of which for each type of operation of the bank with a person related by special relations to it exceeds 0.01 percent in aggregate of the amount of the bank's own capital calculated in accordance with Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 170 of 13 September 2017 "On Establishing Prudential Normative Values and Methodology for Calculating Prudential Normatives and Other Mandatory Norms and Limits of the Bank's Capital as of a Certain Date and Rules for Calculation and Limits of the Open Currency Position of the Bank", registered in the Register of State Registration of Normative Legal Acts under No. 15886.

  5. If the bank's own capital has a negative value, Table 1 indicates information on all transactions of the bank with persons related by special relations to it, the amount of which for each type of operation of the bank with a person related by special relations to it exceeds 0.001 percent in aggregate of the amount of the bank's assets.

  6. In column 2 of Table 1 for an individual, the surname and first name are mandatory, patronymic (if any).

  7. For filling out column 6 of Table 1, the following types of operations are given:

1) issuance of loans;

2) receipt of loans;

3) placement of a deposit;

4) acceptance of a deposit;

5) purchase of financial instruments issued by persons related by special relations to the bank;

6) purchase of securities from persons related by special relations to the bank (except for transactions concluded on the organized market by methods that do not allow the bank to determine the counterparty);

7) sale of securities, including securities of the bank, to persons related by special relations to the bank (except for transactions concluded on the organized market by methods that do not allow the bank to determine the counterparty);

8) purchase of securities on terms of their resale from persons related by special relations to the bank (except for transactions concluded on the organized market by methods that do not allow the bank to determine the counterparty);

9) sale of securities on terms of their repurchase to persons related by special relations to the bank (except for transactions concluded on the organized market by methods that do not allow the bank to determine the counterparty);

10) purchase of derivative financial instruments;

11) sale of derivative financial instruments;

12) purchase of foreign currency (spot, forward);

13) sale of foreign currency (spot, forward);

14) subordinated debt accepted from a person related by special relations to the bank;

15) subordinated debt issued to a person related by special relations to the bank;

16) purchase of property from a person related by special relations to the bank;

17) acceptance of property as collateral from a person related by special relations to the bank;

18) sale of property to a person related by special relations to the bank;

19) acceptance of financial instruments issued by persons related by special relations to the bank as collateral;

20) future claim of the bank against a person related by special relations to the bank;

21) guarantees issued in favor of a person related by special relations to the bank;

22) acceptance of guarantees from a person related by special relations to the bank;

23) insurance premiums (contributions) paid by the bank under insurance contracts concluded with an insurance organization that is a person related by special relations to the bank (the insured amount under the insurance contract is indicated);

24) insurance payments received by the bank from an insurance organization that is a person related by special relations to the bank;

25) letters of credit issued in favor of a person related by special relations to the bank;

26) letters of credit received from a person related by special relations to the bank;

27) dividends paid to persons related by special relations to the bank;

28) dividends paid to the bank by persons related by special relations to the bank;

29) other types of transactions (transactions not provided for above).

  1. In column 9 of Table 1, for the type of operation "dividends paid to persons related by special relations to the bank" and "dividends paid to the bank by persons related by special relations to the bank", it is necessary to indicate the date of payment and the date of receipt of dividends, respectively.

In column 13 of Table 1, it is necessary to indicate the amount of dividends paid, in column 21 of Table 1 - the amount of accrued dividends.

  1. In case of prolongation of the contract, in column 10 of Table 1 the corresponding date until which the contract is prolonged is indicated, in column 23 of Table 1 - the amount of the balance as of the reporting date during the period of the prolonged contract of the transaction.

  2. Column 13 of Table 1 reflects the amount of the transaction specified in the contract, in thousands of tenge.

The amount of the transaction under a contract in foreign currency is indicated in conversion at the market exchange rate determined in the manner provided for in paragraph 1 of Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 15 of 25 January 2013 and Order of the Minister of Finance of the Republic of Kazakhstan No. 99 of 22 February 2013 "On Establishing the Procedure for Determining and Applying the Market Exchange Rate", registered in the Register of State Registration of Normative Legal Acts under No. 8378, as of the date of conclusion of the contract.

  1. In column 14 of Table 1, the type of currency is indicated in accordance with the national classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2012 "Codes for Designation of Currencies and Funds".

  2. If the terms of the transaction do not imply the presence of collateral, payment of interest or accrual of reserves (provisions), then columns 15, 16, 17, 18, 19, 20, 21, 22, 24 and 26 of Table 1 are not subject to filling.

  3. In case of several types of collateral for a transaction, column 15 of Table 1 indicates all types of collateral.

  4. Column 16 of Table 1 indicates the collateral value of the collateral.

  5. Column 21 of Table 1 indicates the amounts of accumulated income/expenses on the transaction as of the reporting date, reflected in the corresponding balance accounts of classes 4 and 5 in accordance with Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 3 of 31 January 2011 "On Approval of the Standard Chart of Accounts for Accounting in Second-Tier Banks, Mortgage Organizations and the Joint-Stock Company 'Bank Development of Kazakhstan'", registered in the Register of State Registration of Normative Legal Acts under No. 6793.

  6. Column 27 of Table 1 indicates the numbers of balance accounts from which the carrying amount of the transaction is reflected, separated by commas.

  7. If at the time of conclusion of the transaction the person did not have the criterion of relation to the bank by special relations, column 28 of Table 1 indicates a note: "the person is related to the bank by special relations from dd.mm.yyyy."

  8. In the absence of transactions with persons related by special relations to the bank, concluded during the reporting month, as well as effective as of the reporting date, the Form is submitted with zero balances.

Appendix 11

to Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

of "29" June 2018 No. 137

Form intended for collecting administrative data

Report on repo, reverse repo operations

Reporting period: as of "" "_" 20

Index: 11_FS_REPO

Frequency: monthly

Submitted by: second-tier bank of the Republic of Kazakhstan

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

Deadline for submission: monthly - not later than the seventh working day of the month following the reporting month, as well as additionally for December (taking into account final turnovers on intra-bank operations) - not later than the first of February of the following financial year.

Form

(name of the bank)

No.Content of the operationType of securitiesNational identification number, international identification numberName of the counterpartyDate of conclusion of the repo transactionNumber of the confirming documentDate
opening of repoclosing of repotransaction prolonged until
12345678910
1.Repo operations
1.1.Organized market
1.1.1."Direct" method
1.1.1.1
1.1.1.n
1.1.2."Automatic" method
1.1.2.1
1.1.2.n
1.2.Unorganized market
1.2.1
1.2.n
2.Reverse repo operations
2.1.Organized market
2.1.1."Direct" method
2.1.1.1
2.1.1.n
2.1.2."Automatic" method
2.1.2.1
2.1.2.n
2.2.Unorganized market
2.2.1
2.2.n

continuation of the table:

Term of the repo operationInterest rateNumber of securities in repo (pieces)Repo amountAccrued interestNote
in thousands of tengein foreign currency (equivalent in thousands of tenge)
11121314151617
---------------------

First head or person authorized by him to sign the report

surname, first name, patronymic (if any) signature

Chief accountant or person authorized to sign the report

surname, first name, patronymic (if any) signature

Executor ______ ______

surname, first name, patronymic (if any) signature

Phone number:______

Date of signing the report "___"___20

Note: an explanation on filling out the form intended for collecting administrative data is given in the appendix to this form.

Appendix

to the form of the report on repo, reverse repo operations

Explanation on filling out the form intended for collecting administrative data

Report on repo, reverse repo operations

Chapter 1. General provisions

  1. This explanation (hereinafter - the Explanation) defines uniform requirements for filling out the form intended for collecting administrative data, "Report on repo, reverse repo operations" (hereinafter - the Form).

  2. The Form is developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan of 4 July 2003 "On State Regulation, Control and Supervision of the Financial Market and Financial Organizations".

  3. The Form is compiled by second-tier banks monthly as of the end of the reporting period. Data in the Form are filled in thousands of tenge. An amount 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.

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

Chapter 2. Explanation on filling out the Form

  1. The Form is submitted for all types of securities participating in repo operations on the organized and unorganized market, indicating the method of the transaction (direct or automatic) as of the reporting date.

  2. In column 7, for transactions carried out on the organized market, the number assigned by the trade organizers is indicated; for transactions conducted on the unorganized market, the number of the repo contract is indicated.

  3. Column 17 indicates which of the parties to the transaction owns the right to use the securities.

  4. The total amount of line 1 corresponds to the total amount of columns 15, 21, 26 of the report on the structure of the securities portfolio in the form according to Appendix 6 to this resolution.

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

Appendix 12

to Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

of "29" June 2018 No. 137

Form intended for collecting administrative data

Report on the remaining term to maturity

Reporting period: as of "" "_" 20

Index: 12_FS_GA

Frequency: monthly

Submitted by: second-tier bank of the Republic of Kazakhstan

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

Deadline for submission: monthly - not later than the seventh working day of the month following the reporting month, as well as additionally for December (taking into account final turnovers on intra-bank operations) - not later than the first of February of the following financial year.

Form

(name of the bank)

(in thousands of tenge)

No.Assetsfor which there is no overdue debt on principal and accrued interest, as well as for which there is overdue debt on principal and/or accrued interest of not more than 30 days
On demandfrom 1 to 30 daysfrom 31 to 90 daysfrom 91 to 180 daysfrom 181 to 365 daysfrom 1 to 2 years
Totalof which in foreign currencyTotalof which in foreign currencyTotalof which in foreign currencyTotalof which in foreign currencyTotalof which in foreign currencyTotalof which in foreign currency
123456789101112
1Loans granted to legal entities and individuals (net of reserves (provisions), including:
1.1.non-residents
2Claims on banks (net of reserves (provisions), including:
2.1non-residents
3Claims on the National Bank of the Republic of Kazakhstan
4Securities (net of reserves (provisions), including:
4.1non-residents
5Reverse repo transactions (net of reserves (provisions), including:
5.1with non-residents
6Subordinated debt (net of reserves (provisions), including:
6.1non-residents
7Other financial assets, including:
7.1non-residents
8Total, including:
8.1non-residents
9For reference: other financial assets, including:xxxxxxxxxxxx
9.1non-residentsxxxxxxxxxxxx
10For reference: non-financial assets, including:xxxxxxxxxxxx
10.1non-residentsxxxxxxxxxxxx
11For reference: assets denominated in tenge, indexed to foreign currencyxxxxxxxxxxxx
LiabilitiesOn demandfrom 1 to 30 daysfrom 31 to 90 daysfrom 91 to 180 daysfrom 181 to 365 daysfrom 1 to 2 years
Totalof which in foreign currencyTotalof which in foreign currencyTotalof which in foreign currencyTotalof which in foreign currencyTotalof which in foreign currencyTotalof which in foreign currency
123456789101112
12Client deposits, including:
12.1legal entities
12.2individuals
13Deposits of non-resident clients, including:
13.1legal entities
13.2individuals
14Liabilities to banks, including:
14.1to non-residents
15Liabilities to the National Bank of the Republic of Kazakhstan
16Securities issued into circulation, including:
16.1held by non-residents
17Loans received from international financial organizations, including:
17.1from non-residents
18Loans received from the Government of the Republic of Kazakhstan and local authorities of the Republic of Kazakhstan
19Repo transactions, including:
19.1with non-residents
20Subordinated debt, including:
20.1from non-residents
21Deposits of special purpose subsidiary organizations
22Other financial liabilities, including:
22.1to non-residents
23Total, including:
23.1to non-residents
24For reference: other financial liabilities, including:xxxxxxxxxxxx
24.1to non-residentsxxxxxxxxxxxx
25For reference: non-financial liabilities, including:xxxxxxxxxxxx
25.1to non-residentsxxxxxxxxxxxx
26For reference: liabilities of the bank to the parent organization on loans receivedxxxxxxxxxxxx
27For reference: liabilities denominated in tenge, indexed to foreign currencyxxxxxxxxxxxx
28For reference: declared dividends on ordinary shares for the financial yearxxxxxxxxxxxx
29For reference: number of full-time employeesxxxxxxxxxxxx

continuation of the table:

for which there is no overdue debt on principal and accrued interest, as well as for which there is overdue debt on principal and/or accrued interest of not more than 30 daysfor which there is overdue debt on principal and/or accrued interest of more than 30 daysTotal
from 2 to 3 yearsfrom 3 to 5 yearsmore than 5 yearsTotalof which in foreign currencyTotalof which in foreign currency
Totalof which in foreign currencyTotalof which in foreign currencyTotalof which in foreign currency
13141516171819202122
xxxxxxxx
xxxxxxxx
xxxxxxxx
xxxxxxxx
xxxxxxxx
Total
from 2 to 3 yearsfrom 3 to 5 yearsmore than 5 yearsTotal
Totalof which in foreign currencyTotalof which in foreign currencyTotalof which in foreign currencyTotalof which in foreign currency
1314151617181920
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

First head or person authorized by him to sign the report

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

Chief accountant or person authorized to sign the report

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

Executor ______ ______

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

Phone number:______

Date of signing the report "___"______20___year

Note: an explanation on filling out the form intended for collecting administrative data is provided in the annex to this form.

Annex

to the form of the report on the remaining term to maturity

Explanation on filling out the form intended for collecting administrative data

Report on the remaining term to maturity

Chapter 1. General provisions

  1. This explanation (hereinafter - the Explanation) defines uniform requirements for filling out the form intended for collecting administrative data, "Report on the remaining term to maturity" (hereinafter - the Form).

  2. The Form is developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan dated 4 July 2003 "On state regulation, control and supervision of the financial market and financial organizations".

  3. The Form is compiled by second-tier banks monthly as of the end of the reporting period. Data in the Form are filled 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 one thousand tenge.

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

Chapter 2. Explanation on filling out the Form

  1. The Form indicates information on assets and liabilities broken down by final term to maturity, including by non-residents and foreign currency.

  2. The amount of assets is indicated net of reserves (provisions) formed in accordance with international financial reporting standards, taking into account accrued interest, positive (negative) adjustments, discounts and premiums.

  3. All assets for which there is no overdue debt on principal and/or accrued interest, as well as for which there is overdue debt on principal and (or) accrued interest of not more than 30 (thirty) days, are distributed by final term to maturity (including other financial assets). Assets for which there is overdue debt on principal and (or) accrued interest of more than 30 days are indicated in column 19 (including other financial assets).

  4. Assets and liabilities are distributed into financial and non-financial assets and liabilities taking into account the requirements of international financial reporting standards.

  5. In line 4, securities are indicated net of reserves (provisions). Shares accounted for at fair value through other comprehensive income, accounted for at amortized cost, as well as accounted for at fair value through profit or loss, are indicated in columns 1 and 2.

  6. For the purpose of filling out line 7, other financial assets include the following accounts in accordance with resolution of the Board of the National Bank of the Republic of Kazakhstan dated 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 Register of state registration of normative legal acts under No. 6793 (hereinafter - the Model chart of accounts):

1753 "Accrued income on transactions with derivative financial instruments";

1855 "Debtors on documentary settlements";

1860 "Other debtors on banking activity";

1861 "Debtors on guarantees";

1864 "Claims on the client for accepted bills";

1877 "Reserves (provisions) for covering losses on receivables related to banking activity";

group of accounts 1890 "Claims on transactions with derivative financial instruments and dealing operations".

  1. All liabilities are distributed by final term to maturity (including other financial liabilities).

  2. The amount of liabilities is indicated taking into account accrued expenses, positive (negative) adjustments, as well as discounts and premiums.

  3. For the purpose of filling out line 22, other financial liabilities include the following accounts of the Model chart of accounts:

2451 "Perpetual financial instruments";

2727 "Accrued expenses on transactions with derivative financial instruments";

2757 "Accrued expenses on perpetual financial instruments";

2855 "Creditors on documentary settlements";

2860 "Other creditors on banking activity";

2864 "Liabilities on acceptances";

group of accounts 2890 "Liabilities on transactions with derivative financial instruments and dealing operations".

  1. In line 9, for reference, other financial assets not reflected in line 7 are indicated; in line 24, for reference, other financial liabilities not reflected in line 22 are indicated.

  2. In lines 10 and 25, for reference, the total amounts of non-financial assets and liabilities are indicated, respectively.

  3. In line 26, for reference, the amount of the bank's liabilities to the parent organization on loans received is indicated.

  4. In line 28, during the reporting year, for reference, the amount of dividends declared on ordinary shares for the past financial year is indicated.

  5. In line 29, for reference, the number of full-time employees and equivalents is indicated (two employees working half-time are counted as one full-time employee).

  6. In columns 1 and 2, the following are not indicated:

1) claims on loans granted to legal entities and individuals (net of special reserves (provisions));

2) liabilities on loans received from international financial organizations;

3) liabilities on loans received from the Government of the Republic of Kazakhstan and local authorities of the Republic of Kazakhstan;

4) liabilities on subordinated debt.

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

Annex 13

to resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "29" June 2018 No. 137

Form intended for collecting administrative data

Report on main sources of attracted money

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

Index: 13_FS_OIM

Frequency: monthly

Submitted by: second-tier bank of the Republic of Kazakhstan

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

Deadline for submission: monthly - not later than the fifteenth day of the month following the reporting month.

At the end of a calendar quarter in the reporting month - not later than the fifteenth working day of the month following the quarter being ended.

Form

(name of the bank)

(in thousands of tenge)

No.Name of depositor (creditor)Business identification number (for a legal entity) or individual identification number (for an individual, including an individual entrepreneur, if any)Category of creditor (depositor)Industry code according to OKEDCurrent accounts
Balance sheet value, totalof which in foreign currency
1234567
1x
1.1.
…
2x
2.1.
…
3x
3.1.
…
4x
4.1.
…
5x
5.1.
…
6x
6.1.
…
7x
7.1.
…
8x
8.1.
…
9x
9.1.
…
10x
10.1.
…
11x
11.1.
…
12x
12.1.
…
13x
13.1.
…
14x
14.1.
…
15x
15.1.
…
16x
16.1.
…
17x
17.1.
…
18x
18.1.
…
19x
19.1.
…
20x
20.1.
…
21x
21.1.
…
22x
22.1.
…
23x
23.1.
…
24x
24.1.
…
25x
25.1.
…
Total

continuation of the table:

Demand depositsConditional depositTime deposit
Balance sheet value, totalof which in foreign currencyBalance sheet value, totalof which in foreign currencyBalance sheet value, totalof which in foreign currencyof which discount (with a minus sign)Weighted average interest rate, in %
89101112131415

continuation of the table:

Securities issued into circulation, perpetual financial instrumentsLoans receivedFor reference: liabilities under an investment deposit agreementTotal
Balance sheet value, totalof which in foreign currencyof which discount (with a minus sign)Weighted average interest rate, in %Balance sheet value, totalof which in foreign currencyof which discount (with a minus sign)Weighted average interest rate, in %Balance sheet value, totalof which in foreign currency
1617181920212223242526

First head or person authorized by him to sign the report

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

Chief accountant or person authorized to sign the report

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

Executor ______ ______

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

Phone number:______

Date of signing the report "___"______20___year

Note: an explanation on filling out the form intended for collecting administrative data is provided in the annex to this form.

Annex

to the form of the report on main sources of attracted money

Explanation on filling out the form intended for collecting administrative data

Report on main sources of attracted money

Chapter 1. General provisions

  1. This Explanation (hereinafter - the Explanation) defines uniform requirements for filling out the form intended for collecting administrative data, "Report on main sources of attracted money" (hereinafter - the Form).

  2. The Form is developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan dated 4 July 2003 "On state regulation, control and supervision of the financial market and financial organizations".

  3. The Form is compiled by second-tier banks monthly as of the end of the reporting period. Data in the Form are filled 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 one thousand tenge.

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

Chapter 2. Explanation on filling out the Form

  1. When filling out the Form, banks disclose the 25 largest depositors (creditors) of the bank in the context of individuals and legal entities (the largest depositors (creditors) of the bank are persons to whom the bank has in aggregate the largest amount of liabilities). Information in the Form is provided in descending order of the aggregate amount of the bank's liabilities to each depositor (creditor).

  2. The Form indicates the balance sheet value of money attracted by the bank, as well as the weighted average annual effective interest rate (calculated without taking into account discounts/premiums and adjustments) on time deposits, securities issued into circulation, perpetual financial instruments and loans received.

  3. If the bank has liabilities to a legal entity that is among the 25 largest depositors (creditors) of the bank, and liabilities to major participants (whose share of participation is 10 or more percent)/subsidiary organizations of this person, the Form also indicates information on major participants (whose share of participation is 10 or more percent)/subsidiary organizations in the relevant subparagraphs of the Form.

  4. If the bank has liabilities to a legal entity and its major participants (whose share of participation is 10 or more percent)/subsidiary organizations, which in aggregate are among the 25 largest depositors (creditors) of the bank, information is indicated for this person and its major participants (whose share of participation is 10 or more percent)/subsidiary organizations.

  5. Determination of major participants (whose share of participation is 10 or more percent)/subsidiary organizations of legal entities for the purposes of paragraphs 8 and 9 of the Explanation is carried out by the bank as of the beginning of each calendar quarter.

  6. The bank reflects as a creditor the Joint-Stock Company "Unified Accumulative Pension Fund" (hereinafter - UAPF) for securities issued into circulation by the bank acquired into the investment portfolio of pension assets of UAPF. Information on the structure of the investment portfolio of pension assets is published on the official website of UAPF at the link https://www.enpf.kz/ru/pokaz/invest/struktura-investitsionnogo-portfelya-dlya-smi.php.

If among the 25 largest depositors (creditors) of the bank there are funds placed by the National Bank as the trustee of the pension assets of the UAPF, columns 2 and 3 shall indicate the UAPF as the depositor (creditor) and the business identification number of the UAPF.

UAPF funds placed by it independently and through the National Bank of the Republic of Kazakhstan shall be reflected in the Form as a total amount by type of liability.

  1. For individuals, column 2 shall not be filled in.

  2. The Form shall not separately indicate the bank's debt to each branch of one legal entity - the information shall be reflected in aggregate for one legal entity.

  3. Column 4 shall indicate code "1" if the creditor (depositor) is a legal entity, code "2" if the creditor (depositor) is an individual (including individual entrepreneurs).

  4. Column 24 shall be filled in by Islamic banks, indicating the balances on balance sheet account 7830 "Liabilities under an investment deposit agreement".

  5. If there is no information, the Form shall be submitted with zero balances.

Annex 14

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "29" June 2018 No. 137

Rules for the Submission of Reporting by Second-Tier Banks

of the Republic of Kazakhstan

The Rules for the Submission of Reporting by Second-Tier Banks of the Republic of Kazakhstan (hereinafter - the Rules) have been developed in accordance with the laws of the Republic of Kazakhstan dated 31 August 1995 "On Banks and Banking Activity in the Republic of Kazakhstan" (hereinafter - the Law on Banks) and dated 4 July 2003 "On State Regulation, Control and Supervision of the Financial Market and Financial Organizations" and determine the procedure for the submission of reporting by second-tier banks of the Republic of Kazakhstan (hereinafter - the bank) to the National Bank of the Republic of Kazakhstan (hereinafter - the authorized body).

  1. For the purposes of preparing the reporting forms established by the List of Reporting of Second-Tier Banks of the Republic of Kazakhstan in accordance with Annex 1 to this resolution, the concepts provided for by the Law on Banks shall be used, as well as the following concepts:

1) loan - the bank's carrying out of banking loan, leasing, factoring, forfeiting operations; the carrying out by an Islamic bank of the operations specified in subparagraphs 3), 4) and 5) of paragraph 1 of Article 52-5 of the Law on Banks, as well as accounting of bills of exchange, reverse repo operations;

2) prolongation - amendment of the terms of an agreement with respect to extending the final term of the agreement;

3) contingent liability - a liability:

the recognition of which is possible only upon the occurrence (non-occurrence) of one or more uncertain future events that are not under the full control of the bank;

assumed by the bank for a client in favor of third parties and bearing the client's credit risks arising from the terms of the agreement.

  1. The bank shall submit reporting to the authorized body, including data on all its branches.

  2. The bank's reporting on paper shall be signed by the first executive officer, the chief accountant or persons authorized to sign the report, and the executor, and shall be kept at the bank.

  3. Reporting shall be submitted to the authorized body in electronic format via an automated information subsystem.

  4. Identification by the authorized body of errors (intra-form and inter-form control) shall be grounds for returning the reporting to the bank for correction.

  5. The completeness and reliability of the data in the reporting, as well as the identity of the data submitted in electronic format to the data on paper, shall be ensured by the first executive officer of the bank, the chief accountant or persons authorized to sign the report.

  6. For the purposes of preparing the reporting, assets and liabilities in foreign currency shall be indicated converted at the market exchange rate determined in the procedure provided for in paragraph 1 of the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 25 January 2013 No. 15 and the order of the Minister of Finance of the Republic of Kazakhstan dated 22 February 2013 No. 99 "On Establishing the Procedure for Determining and Applying the Market Exchange Rate", registered in the Register of State Registration of Normative Legal Acts under No. 8378, as at the reporting date.

Annex 15

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "29" June 2018 No. 137

List of Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan Recognized as Having Lost Force

  1. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 8 May 2015 No. 74 "On Approval of the List, Forms and Deadlines for Reporting on Balances on Balance Sheet and Off-Balance Sheet Accounts of Second-Tier Banks and Mortgage Organizations and the Rules for Their Submission" (registered in the Register of State Registration of Normative Legal Acts under No. 11160, published on 2 June 2015 in the information and legal system "Adilet").

  2. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 8 May 2015 No. 76 "On Approval of the List, Forms and Deadlines for Reporting by Second-Tier Banks of the Republic of Kazakhstan and the Rules for Their Submission" (registered in the Register of State Registration of Normative Legal Acts under No. 11159, published on 3 June 2015 in the information and legal system "Adilet").

  3. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28 April 2017 No. 69 "On Amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 8 May 2015 No. 76 "On Approval of the List, Forms and Deadlines for Reporting by Second-Tier Banks of the Republic of Kazakhstan and the Rules for Their Submission" (registered in the Register of State Registration of Normative Legal Acts under No. 15292, published on 12 July 2017 in the Reference Control Bank of Normative Legal Acts of the Republic of Kazakhstan).

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Annotations and obligations
127 obligations · 149 definitions · 2,229 reporting items
  • Obligation 127
  • Definition / condition 149
  • Reporting template 2,229
  • background, boilerplate

Lineage: No known changes

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Resolution of the Board of theNational Bank of the Republic of …Not in RegAlertResolution of the Board of the National Bank of the Republic of Kazakhstan dated 28 April 2017 No. 69 — Not in RegAlertResolution of the Board of theNational Bank of the Republic of …Not in RegAlertResolution of the Board of the National Bank of the Republic of Kazakhstan dated 8 May 2015 No. 74 — Not in RegAlertResolution of the Board of theNational Bank of the Republic of …Not in RegAlertResolution of the Board of the National Bank of the Republic of Kazakhstan dated 8 May 2015 No. 76 — Not in RegAlertMentions (1)a document this one mentionsopen the list below the graph ▾Mentions (1): a document this one mentions without changing it — open the list below the graphResolution of the Board of theNational Bank of the Republic…2018-06-29 · this documentResolution of the Board of the National Bank of the Republic of Kazakhstan No. 137 dated 29 June 2018 on approval of the list, forms, deadlines of reporting of second-tier banks of the Republic of Kazakhstan and the Rules for their submission (2018-06-29)Mentions (3)documents that mention itopen the list below the graph ▾Mentions (3): documents that mention it without changing it — open the list below the graph
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