Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 22 of March 2, 2021 'On Approval of the List, Forms, Deadlines for Submission of Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan and Rules for Its Submission'

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«KAZAKHSTAN REPUBLIC'S		REPUBLICAN STATE INSTITUTION
NATIONAL BANK»
		«NATIONAL BANK
REPUBLICAN		OF THE
STATE INSTITUTION		REPUBLIC OF KAZAKHSTAN»
BOARD'S
RESOLUTION
March 2, 2021		No. 22
Nur-Sultan city		city of Nur-Sultan

|On Approval of the List, Forms, Deadlines for Submission of Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan and Rules for Its Submission|

In accordance with subparagraph 65-2) of part two of Article 15 of the Law of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan", paragraph 1 of Article 54 of the Law of the Republic of Kazakhstan dated August 31, 1995 "On Banks and Banking Activity in the Republic of Kazakhstan" and subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan dated March 19, 2010 "On State Statistics", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:

1. Approve:
   1) the list of reporting by branches of non-resident banks of the Republic of Kazakhstan according to Appendix 1 to this resolution;
   2) the form of the report on balances on off-balance sheet and on-balance sheet accounts according to Appendix 2 to this resolution;
   3) the form of the report on interbank assets and liabilities, as well as contingent and possible claims and obligations according to Appendix 3 to this resolution;
   4) the form of the report on the structure of assets and contingent liabilities according to Appendix 4 to this resolution;
   5) the form of the report on loans, including those with overdue debt on the principal and (or) accrued remuneration in detail, according to Appendix 5 to this resolution;
   6) the form of the report on transactions with persons related to the branch of a non-resident bank of the Republic of Kazakhstan by special relations, concluded during the reporting month, as well as those in effect on the reporting date, according to Appendix 6 to this resolution;
   7) the Rules for submission of reporting by branches of non-resident banks of the Republic of Kazakhstan according to Appendix 7 to this resolution.
2. Branches of non-resident banks of the Republic of Kazakhstan submit to the National Bank of the Republic of Kazakhstan in electronic format:
   1) the report provided for in subparagraph 2) of paragraph 1 of this resolution:
   daily, no later than three working days following the reporting day; monthly, no later than the fifth working day following the reporting month, as well as additionally for December (taking into account closing turnovers on interbank operations) – no later than February 1 of the next financial year;
   2) the reports provided for in subparagraphs 3), 4) and 5) of paragraph 1 of this resolution, – monthly, no later than the seventh working day of the month following the reporting month, as well as additionally for December (taking into account closing turnovers on interbank operations) – no later than February 1 of the next financial year;
   3) the report provided for in subparagraph 6) of paragraph 1 of this resolution, – monthly, no later than the fifteenth working day of the month following the reporting month.
   Monthly reporting (taking into account closing turnovers on interbank operations), provided for in subparagraphs 2), 3), 4) and 5) of paragraph 1 of this resolution, is also submitted by branches of non-resident banks of the Republic of Kazakhstan that did not conduct closing turnovers.
3. The Financial Market Statistics Department (Burambaeva A.M.) shall ensure in the manner established by the legislation of the Republic of Kazakhstan:
   1) jointly with the Legal Department (Kasenov A.S.) the state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;
   2) posting of this resolution on the official Internet resource of the National Bank of the Republic of Kazakhstan after its official publication;
   3) within ten working days after the state registration of this resolution, submission to the Legal Department of information on the implementation of measures provided for in subparagraph 2) of this paragraph and paragraph 4 of this resolution.
4. The Information and Communications Department – Press Service of the National Bank of the Republic of Kazakhstan (Adambaeva A.R.) shall ensure within ten calendar days after the state registration of this resolution the sending of its copy for official publication in periodical print editions.
5. Control over the implementation of this resolution[1] shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Baymagambetov A.M.
6. This resolution enters into force upon the expiration of ten calendar days after the day of its first official publication.

Chairman
National Bank	E. Dosayev

"APPROVED"
Agency of the Republic of Kazakhstan for regulation and development of the financial market

"APPROVED"
Bureau of National Statistics
Agency for Strategic
Planning and Reforms of the Republic of Kazakhstan

|

Appendix 1
to the resolution

List of reporting by branches of non-resident banks of the Republic of Kazakhstan

Reporting by branches of non-resident banks of the Republic of Kazakhstan includes:
1) report on balances on off-balance sheet and on-balance sheet accounts;
2) report on interbank assets and liabilities, as well as contingent and possible claims and obligations;
3) report on the structure of assets and contingent liabilities;
4) report on loans, including those with overdue debt on the principal and (or) accrued remuneration in detail;
5) report on transactions with persons related to the branch of a non-resident bank of the Republic of Kazakhstan by special relations, concluded during the reporting month, as well as those in effect on the reporting date.

Appendix 2
to the resolution

Form intended for the collection of administrative data

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

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

Index of administrative data form: 700-N
Frequency: daily, monthly
Reporting period: as of "" "_" 20 year Persons submitting the report: branches of non-resident banks of the Republic of Kazakhstan Submission deadlines:
daily, no later than three working days following the reporting day; monthly, no later than the fifth working day following the reporting month, as well as additionally for December (taking into account closing turnovers on interbank operations) – no later than February 1 of the next financial year.

Form

(in thousands of tenge)

Number of off-balance sheet (on-balance sheet) account	Name of off-balance sheet (on-balance sheet) accounts	Amount
1	2	3
1	Assets	…
…	…	…
2	Liabilities	…
…	…	…
3	Head office account, reserves and results of branch activity	…
…	…	…
4	Income	…
…	…	…
5	Expenses	…
…	…	…
6	Contingent and possible claims and obligations	…
…	…	…
7	Memorandum accounts	…
…	…	…

Name ______

Address ______

Phone ______

Email address ______

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

Chief Accountant ______ ______ surname, first name and patronymic (if any) signature, phone

Head or person entrusted with the function of signing the report ______ ______ surname, first name and patronymic (if any) signature, phone

Date "____" ______ 20__ year

Appendix
to the form of the report on balances on off-balance sheet and on-balance sheet accounts

Explanation for filling out the administrative data form

Report on balances on off-balance sheet and on-balance sheet accounts (index – 700-N, frequency – daily, monthly)

Chapter 1. General Provisions

1. This Explanation (hereinafter – Explanation) defines uniform requirements for filling out the form intended for the collection of administrative data "Report on balances on off-balance sheet and on-balance sheet accounts" (hereinafter – Form).
2. The Form is developed in accordance with subparagraph 65-2) of part two of Article 15 of the Law of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan" and paragraph 1 of Article 54 of the Law of the Republic of Kazakhstan dated August 31, 1995 "On Banks and Banking Activity in the Republic of Kazakhstan".
3. The Form is compiled by branches of non-resident banks of the Republic of Kazakhstan daily and monthly and filled out as of the end of the reporting period.
   Data in the Form is filled out in thousands of tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 (one thousand) tenge.
4. The Form is signed by the head or person entrusted with the function of signing the report, and the chief accountant of the branch of a non-resident bank of the Republic of Kazakhstan.

Chapter 2. Explanation for filling out the Form

5. The Form discloses the structure of balance sheet items (by assets, liabilities, head office account, reserves and results of branch activity, income, expenses) and off-balance sheet items (by contingent and possible claims and obligations, memorandum accounts) of the branch of a non-resident bank of the Republic of Kazakhstan.
6. The Form indicates information on operations conducted by the branch of a non-resident bank of the Republic of Kazakhstan.
7. The Form discloses groups of accounts and indicates amounts for accounts in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 31, 2011 No. 3 "On Approval of the Standard Chart of Accounts for Accounting in Second-Tier Banks, Mortgage Organizations, Joint Stock Company 'Bank of Development of Kazakhstan' and Branches of Non-Resident Banks of the Republic of Kazakhstan", registered in the Registry of State Registration of Normative Legal Acts under No. 6793.
8. In the absence of information, the Form is submitted with zero balances.
   Appendix 3
   to the resolution

Form intended for the collection of administrative data

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

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

Index of administrative data form: 5_FS_MB
Frequency: monthly
Reporting period: as of "" "_" 20 year Persons submitting the report: branches of non-resident banks of the Republic of Kazakhstan Submission deadline: monthly, no later than the seventh working day of the month following the reporting month, as well as additionally for December (taking into account closing turnovers on interbank operations) – no later than February 1 of the next financial year. Form

(in thousands of tenge)

No.	Name of Bank	Assets	Liabilities
		number of balance sheet account
number of off-balance sheet account	amount at the end of the reporting period	number of off-balance sheet account	amount at the end of the reporting period
9	10	11	12	13

Name ______

Address ______

Phone ______

Email address ______

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

Chief Accountant ______ ______ surname, first name and patronymic (if any) signature, phone

Head or person entrusted with the function of signing the report ______ ______ surname, first name and patronymic (if any) signature, phone

Date "____" ______ 20__ year
Appendix
to the form of the report on interbank assets and liabilities, as well as contingent and possible claims and obligations

Explanation for filling out the administrative data form

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

(index – 5_FS_MB, frequency – monthly)

Chapter 1. General Provisions

1. This Explanation (hereinafter – Explanation) defines uniform requirements for filling out the form intended for the collection of administrative data "Report on interbank assets and liabilities, as well as contingent and possible claims and obligations" (hereinafter – Form).
2. The Form is developed in accordance with subparagraph 65-2) of part two of Article 15 of the Law of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan" and paragraph 1 of Article 54 of the Law of the Republic of Kazakhstan dated August 31, 1995 "On Banks and Banking Activity in the Republic of Kazakhstan".
3. The Form is compiled by branches of non-resident banks of the Republic of Kazakhstan monthly as of the end of the reporting period.
   Data in the Form is filled out in thousands of tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 (one thousand) tenge.
4. The Form is signed by the head or person entrusted with the function of signing the report, and the chief accountant of the branch of a non-resident bank of the Republic of Kazakhstan.

Chapter 2. Explanation for filling out the Form

5. The Form indicates information on all interbank assets of the branch of a non-resident bank of the Republic of Kazakhstan in relation to resident banks of the Republic of Kazakhstan and non-resident banks of the Republic of Kazakhstan, liabilities of the branch of a non-resident bank of the Republic of Kazakhstan to resident banks of the Republic of Kazakhstan and non-resident banks of the Republic of Kazakhstan, contingent and possible claims of the branch of a non-resident bank of the Republic of Kazakhstan to resident banks of the Republic of Kazakhstan and non-resident banks of the Republic of Kazakhstan, contingent and possible obligations of the branch of a non-resident bank of the Republic of Kazakhstan to resident banks of the Republic of Kazakhstan and non-resident banks of the Republic of Kazakhstan.
   Resident banks of the Republic of Kazakhstan also include the National Bank of the Republic of Kazakhstan and Joint Stock Company "Bank of Development of Kazakhstan".
6. The Form is filled out for each bank-counterparty (resident bank of the Republic of Kazakhstan, non-resident bank of the Republic of Kazakhstan, National Bank of the Republic of Kazakhstan and Joint Stock Company "Bank of Development of Kazakhstan") separately, with which the branch of a non-resident bank of the Republic of Kazakhstan has relations on the reporting date.
   In column 2, instead of the designations "Resident bank of the Republic of Kazakhstan", "Non-resident bank of the Republic of Kazakhstan", the name of the specific bank-counterparty is indicated when filling out.
7. When filling out columns 3, 6, 9 and 11, each balance sheet or off-balance sheet account of assets, liabilities, contingent and possible claims and obligations is indicated separately in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 31, 2011 No. 3 "On Approval of the Standard Chart of Accounts for Accounting in Second-Tier Banks, Mortgage Organizations, Joint Stock Company 'Bank of Development of Kazakhstan' and Branches of Non-Resident Banks of the Republic of Kazakhstan", registered in the Registry of State Registration of Normative Legal Acts under No. 6793, corresponding to the amount at the end of the reporting period for each bank-counterparty.
8. In columns 2 and 5, the currency type is indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2019 "Codes for the representation of currencies and funds".
9. When filling out columns 5, 8, 10 and 12, the amounts at the end of the reporting period corresponding to the bank-counterparty are distributed by breakdown of balances on the corresponding balance sheet or off-balance sheet accounts: by principal debt (acquisition cost), accrued remuneration, reserves (provisions), discounts, premiums, positive and negative adjustment accounts.
10. The amount of reserves (provisions) is indicated in absolute value and with a plus sign.
11. In the absence of information, the Form is submitted with zero balances.

Appendix 4
to the resolution

Form intended for the collection of administrative data

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

Report on the structure of assets and contingent liabilities

Index of administrative data form: 8_FS_KA
Frequency: monthly
Reporting period: as of "" "_" 20 year Persons submitting the report: branches of non-resident banks of the Republic of Kazakhstan Submission deadline: monthly, no later than the seventh working day of the month following the reporting month, as well as additionally for December (taking into account closing turnovers on interbank operations) – no later than February 1 of the next financial year. Form

(in thousands of tenge)

No.	Assets	Total, including:
		Principal Debt	Accrued Remuneration	Discount, Premium	Positive,	Collateral Value	Reserves (Provisions)
					Negative Adjustment
		Total	of which in foreign
			currency
1	2	3	4	5	6	7	8	9
1	Cash on correspondent accounts and deposits,
	placed in other banks (except for
	the National Bank of the Republic of Kazakhstan)
2	Securities
3	Loans:
3.1	loans to banks
3.2	loans to legal entities
3.3	loans to individuals
3.4	loans to small and medium-sized business entities
4	For reference: Unsecured consumer loans
	to individuals
5	For reference: Portfolio of homogeneous loans
6	Reverse REPO operations with securities
7	Other debtors
8	Other assets subject to classification by
	International Financial Reporting Standards
	(IFRS) 9 "Financial Instruments"
9	Contingent liabilities

continuation of the table:

Assets and contingent liabilities for which there is no significant increase in credit risk as of the reporting date (Stage 1)
Principal Debt	Accrued Remuneration	Discount, Premium	Positive, Negative	Collateral Value	Reserves (Provisions)
			Adjustment
10	11	12	13	14	15

continuation of the table:

Assets and contingent liabilities for which a significant increase in credit risk is observed as of the reporting date (Stage 2)
Principal Debt	Accrued Remuneration	Discount, Premium	Positive, Negative	Collateral Value	Reserves (Provisions)
			Adjustment
16	17	18	19	20	21

continuation of the table:

Assets and contingent liabilities for which there are credit losses as of the reporting date (credit-impaired financial assets) (Stage 3)
Principal Debt	Accrued Remuneration	Discount, Premium	Positive, Negative	Collateral Value	Reserves (Provisions)
			Adjustment
22	23	24	25	26	27

continuation of the table:

For reference: Acquired or created credit-impaired financial assets
Principal Debt	Accrued Remuneration	Discount, Premium	Positive, Negative	Collateral Value	Reserves (Provisions)
			Adjustment
28	29	30	31	32	33

Name ______

Address ______

Phone ______

Email address ______

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

Chief Accountant ______ ______ surname, first name and patronymic (if any) signature, phone

Head or person entrusted with the function of signing the report ______ ______ surname, first name and patronymic (if any) signature, phone

Date "____" ______ 20__ year
Appendix
to the form of the report on the structure of assets and contingent liabilities

Explanation for filling out the administrative data form

Report on the structure of assets and contingent liabilities

(index – 8_FS_KA, frequency – monthly)

Chapter 1. General Provisions

1. This Explanation (hereinafter – Explanation) defines uniform requirements for filling out the form intended for the collection of administrative data, "Report on the structure of assets and contingent liabilities" (hereinafter – Form).
2. The Form is developed in accordance with subparagraph 65-2) of part two of Article 15 of the Law of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan" and paragraph 1 of Article 54 of the Law of the Republic of Kazakhstan dated August 31, 1995 "On Banks and Banking Activity in the Republic of Kazakhstan".
3. The Form is compiled by branches of non-resident banks of the Republic of Kazakhstan monthly as of the end of the reporting period.
   Data in the Form is filled out in thousands of tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 (one thousand) tenge.
4. The Form is signed by the head or person entrusted with the function of signing the report, and the chief accountant of the branch of a non-resident bank of the Republic of Kazakhstan.

Chapter 2. Explanation for filling out the Form

5. The report form reflects information on the structure of assets and contingent liabilities, classified by impairment stages in accordance with International Financial Reporting Standards (IFRS) 9 "Financial Instruments" in accordance with the internal Methodology for calculating provisions (reserves) of the branch of a non-resident bank of the Republic of Kazakhstan.
6. In this case, columns 3, 4, 5, 6, 7, 8, and 9 reflect the total amount by asset categories in accordance with balances on on-balance-sheet and off-balance-sheet accounts of the branch of a non-resident bank of the Republic of Kazakhstan in accordance with Appendix 2 to this Resolution.
7. Line 3.3 reflects loans issued to individuals, including data on principal and overdue debt on loans issued to individual entrepreneurs for their own purposes, as well as loans issued to lawyers and notaries.
8. Line 4 indicates loans issued to individuals for consumer purposes without concluding a pledge agreement, guarantee agreement, or guarantee.
9. In columns 8, 14, 20, 26, and 32, the market value of collateral is indicated.
10. In columns 9, 15, 21, 27, and 33, the amount of reserves (provisions) is indicated in absolute value and with a plus sign.
11. In the absence of information, the Form is submitted with zero balances.

Appendix 5
to the Resolution

Form intended for the collection of administrative data

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

Report on loans, including those with overdue principal debt and (or) accrued remuneration in detail

Administrative data form index: 9_FS_ZPD
Frequency: monthly
Reporting period: as of "" "_" 20 year Circle of persons submitting the report: branches of non-resident banks of the Republic of Kazakhstan Submission deadline: monthly, no later than the seventh working day of the month following the reporting month, as well as additionally for December (taking into account closing entries on interbank operations) – no later than February 1 of the following financial year.

Form

(in thousands of tenge)

No.	Name	Principal Debt	Discount, Premium	Accrued	Positive, Negative	Reference: Collateral Value
				Remuneration	Adjustment
Person related to the branch of a non-resident bank of the Republic of Kazakhstan by special relations in favor of the branch of a non-resident bank of the Republic of Kazakhstan	Branch of a non-resident bank of the Republic of Kazakhstan in favor of a person related to the branch of a non-resident bank of the Republic of Kazakhstan by special relations	In accordance with internal documents of the branch of a non-resident bank of the Republic of Kazakhstan	Amount (in thousands of tenge)	Balance sheet account number
18	19	20	21	22

continuation of the table:

Book Value of the Transaction, including:	Note
Principal Debt	Accrued Remuneration	Discounts, Premiums, Positive, Negative Adjustment	Reserves (Provisions)	Balance Sheet Account Numbers
23	24	25	26	27	28

The total amount of transactions of the branch of a non-resident bank of the Republic of Kazakhstan with persons related by special relations to it, the amounts of which for each type of operation of the branch of a non-resident bank of the Republic of Kazakhstan related by special relations to it, do not exceed 0.01 (zero whole one hundredth) percent in aggregate from the size of assets accepted as a reserve, calculated in accordance with the Normative Values and Methodology for calculating prudential standards and other mandatory norms and limits for branches of non-resident banks of the Republic of Kazakhstan (including branches of Islamic non-resident banks of the Republic of Kazakhstan), including the procedure for forming assets of branches of non-resident banks of the Republic of Kazakhstan (including branches of Islamic non-resident banks of the Republic of Kazakhstan) accepted as a reserve, and their minimum size, established by the Resolution of the Board of the Agency for Regulation and Development of the Financial Market of the Republic of Kazakhstan dated February 12, 2021 No. 23, registered in the Registry of State Registration of Normative Legal Acts under No. 22213.

The total amount of loans of clients of the branch of a non-resident bank of the Republic of Kazakhstan, insured with an insurance organization that is a person related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan, as of ""____ 20__ year, amounts to ______ thousand tenge. The branch of a non-resident bank of the Republic of Kazakhstan confirms that preferential conditions were not provided to persons related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan during the reporting period.

Table 2. Register of persons related to the branch of a non-resident bank of the Republic of Kazakhstan by special relations

No.	Business Identification Number (for a legal entity), Individual Identification Number (for a physical person, including for an individual entrepreneur) or other identification number (for non-residents of the Republic of Kazakhstan)	Name (for a legal entity), Surname, First Name, Patronymic (if available) (for a physical person)	Sign according to which the person is classified as a person related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan
1	2	3	4

Name______

Address______

Phone ______

Email Address ______

Executor______ ______
Surname, First Name, Patronymic (if available) Phone

Chief Accountant

---

Surname, First Name, Patronymic (if available) Signature, Phone

Head or person entrusted with the function of signing the report ______ ______ Surname, First Name, Patronymic (if available) Signature, Phone

Date "____" ______ 20__ year

Appendix
to the report form on transactions with persons related to the branch of a non-resident bank of the Republic of Kazakhstan by special relations, concluded during the reporting month, as well as those in effect as of the reporting date

Explanation on filling out the administrative data form

Report on transactions with persons related to the branch of a non-resident bank of the Republic of Kazakhstan by special relations, concluded during the reporting month, as well as those in effect as of the reporting date (index – 10_FS_DEALS_REGISTER, frequency – monthly)

Chapter 1. General Provisions

1. This Explanation (hereinafter – Explanation) defines uniform requirements for filling out the form intended for the collection of administrative data "Report on transactions with persons related to the branch of a non-resident bank of the Republic of Kazakhstan by special relations, concluded during the reporting month, as well as those in effect as of the reporting date" (hereinafter – Form).
2. The Form is developed in accordance with subparagraph 65-2) of Part 2 of Article 15 of the Law of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan" and paragraph 1 of Article 54 of the Law of the Republic of Kazakhstan dated August 31, 1995 "On Banks and Banking Activity in the Republic of Kazakhstan".
3. The Form is compiled by branches of non-resident banks of the Republic of Kazakhstan monthly as of the end of the reporting period.
   Data in the Form is filled in thousands of tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded to 1000 (one thousand) tenge.
4. The Form is signed by the head or person entrusted with the function of signing the report, and the chief accountant of the branch of a non-resident bank of the Republic of Kazakhstan.

Chapter 2. Explanation on filling out the Form

5. The Form discloses information on all transactions of the branch of a non-resident bank of the Republic of Kazakhstan with persons related by special relations to it (Table 1), as well as the register of persons related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan (Table 2), concluded during the reporting month, as well as those in effect as of the reporting date.
6. The sign of a person's relatedness to the branch of a non-resident bank of the Republic of Kazakhstan by special relations is determined by Article 40 of the Law of the Republic of Kazakhstan dated August 31, 1995 "On Banks and Banking Activity in the Republic of Kazakhstan" and Article 64 of the Law of the Republic of Kazakhstan dated May 13, 2003 "On Joint Stock Companies".
7. Persons may have one or several signs of relatedness by special relations to the branch of a non-resident bank of the Republic of Kazakhstan, in connection with which, when filling out the specified register, all signs are indicated.
8. In Table 1, information on all transactions of the branch of a non-resident bank of the Republic of Kazakhstan with persons related by special relations to it is indicated, the amount of which for each type of operation of the branch of a non-resident bank of the Republic of Kazakhstan with a person related by special relations to it, exceeds 0.01 (zero whole one hundredth) percent in aggregate from the size of assets accepted as a reserve of the branch of a non-resident bank of the Republic of Kazakhstan, calculated in accordance with the Normative Values and Methodology for calculating prudential standards and other mandatory norms and limits for branches of non-resident banks of the Republic of Kazakhstan (including branches of Islamic non-resident banks of the Republic of Kazakhstan), including the procedure for forming assets of branches of non-resident banks of the Republic of Kazakhstan (including branches of Islamic non-resident banks of the Republic of Kazakhstan) accepted as a reserve, and their minimum size, established by the Resolution of the Board of the Agency for Regulation and Development of the Financial Market of the Republic of Kazakhstan dated February 12, 2021 No. 23, registered in the Registry of State Registration of Normative Legal Acts under No. 22213.
9. In column 2 of Table 1, for a physical person, surname and first name are indicated mandatory, patronymic (if available).
10. For filling out column 6 of Table 1, the following types of operations are provided:
    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 branch of a non-resident bank of the Republic of Kazakhstan;
    6) purchase of securities from persons related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan (except for transactions concluded on an organized market by methods that do not allow the branch of a non-resident bank of the Republic of Kazakhstan to determine the counterparty);
    7) sale of securities, including securities of the branch of a non-resident bank of the Republic of Kazakhstan, to persons related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan (except for transactions concluded on an organized market by methods that do not allow the bank to determine the counterparty);
    8) purchase of securities on condition of their resale from persons related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan (except for transactions concluded on an organized market by methods that do not allow the branch of a non-resident bank of the Republic of Kazakhstan to determine the counterparty);
    9) sale of securities on condition of their repurchase to persons related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan (except for transactions concluded on an organized market by methods that do not allow the branch of a non-resident bank of the Republic of Kazakhstan 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 branch of a non-resident bank of the Republic of Kazakhstan;
    15) purchase of property from a person related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan;
    16) acceptance of property in pledge from a person related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan;
    17) sale of property to a person related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan;
    18) acceptance in pledge of financial instruments issued by persons related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan;
    19) future claim of the branch of a non-resident bank of the Republic of Kazakhstan to a person related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan;
    20) guarantees issued in favor of a person related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan;
    21) acceptance of guarantees from a person related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan;
    22) insurance premiums (contributions) paid by the branch of a non-resident bank of the Republic of Kazakhstan under insurance contracts concluded with an insurance organization that is a person related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan (the insured amount under the insurance contract is indicated);
    23) insurance payments received by the branch of a non-resident bank of the Republic of Kazakhstan from an insurance organization that is a person related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan;
    24) letters of credit issued in favor of a person related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan;
    25) letters of credit received from a person related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan;
    26) other types of transactions.
11. In case of prolongation of the contract, in column 10 of Table 1, the corresponding date to which the contract is prolonged is indicated, in column 23 of Table 1 – the amount of the book balance as of the reporting date during the period of action of the prolonged contract transaction.
12. In column 13 of Table 1, the amount of the transaction specified in the contract is reflected 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 the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 25, 2013 No. 15 and the Order of the Minister of Finance of the Republic of Kazakhstan dated February 22, 2013 No. 99 "On the Procedure for Determining the Market Exchange Rate of Currency", registered in the Registry of State Registration of Normative Legal Acts under No. 8378, on the date of conclusion of the contract.
13. In column 14 of Table 1, the currency type is indicated in accordance with the National Classifier of the Republic of Kazakhstan NK RK 07 ISO 4217-2019 "Codes for the Representation of Currencies and Funds".
14. If the terms of the transaction do not imply the presence of collateral, payment of remuneration, 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.
15. In the presence of several types of collateral for a transaction, in column 15 of Table 1, all types of collateral are indicated.
16. In column 16 of Table 1, the pledge value of the collateral is indicated.
17. In column 21 of Table 1, the amounts of accumulated income, expenses for the transaction as of the reporting date, reflected on the corresponding balance sheet accounts of classes 4 and 5 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 31, 2011 No. 3 "On Approval of the Standard Chart of Accounts for Accounting in Banks of the Second Level, Mortgage Organizations, Joint Stock Company "Bank of Development of Kazakhstan" and Branches of Non-Resident Banks of the Republic of Kazakhstan", registered in the Registry of State Registration of Normative Legal Acts under No. 6793, are indicated.
18. In column 27 of Table 1, the numbers of balance sheet accounts from which the book value of the transaction is reflected are indicated, separated by commas.
19. If at the time of concluding the transaction the person did not have a sign of relatedness to the branch of a non-resident bank of the Republic of Kazakhstan by special relations, in column 28 of Table 1, the following note is indicated: "the person is related to the branch of a non-resident bank of the Republic of Kazakhstan by special relations from dd.mm.yyyy.".
20. In the absence of transactions with persons related by special relations to the branch of a non-resident bank of the Republic of Kazakhstan, concluded during the reporting month, as well as those in effect as of the reporting date, the Form is submitted with zero balances.

Appendix 7
to the Resolution

Rules for the submission of reports by branches of non-resident banks of the Republic of Kazakhstan

1. The Rules for the submission of reports by branches of non-resident banks of the Republic of Kazakhstan (hereinafter – Rules) are developed in accordance with the Laws of the Republic of Kazakhstan dated March 30, 1995 "On the National Bank of the Republic of Kazakhstan", dated August 31, 1995 "On Banks and Banking Activity in the Republic of Kazakhstan" (hereinafter – Law on Banks and Banking Activity) and define the procedure for the submission of reports by branches of non-resident banks of the Republic of Kazakhstan (hereinafter – bank) to the National Bank of the Republic of Kazakhstan.
2. For the purpose of compiling reports, concepts provided for by the Law on Banks and Banking Activity, as well as the following concepts are used:
   1) loan – implementation by the branch of a non-resident bank of the Republic of Kazakhstan of banking loan, leasing, factoring, forfeiting operations specified in subparagraphs 3), 4 and 5 of paragraph 1 of Article 52-5 of the Law on Banks and Banking Activity, as well as discounting of bills, reverse repo operations;
   2) prolongation – change of contract terms regarding the extension of the final term of the contract;
   3) contingent liability – an obligation:
   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 branch of a non-resident bank of the Republic of Kazakhstan; accepted by the branch of a non-resident bank of the Republic of Kazakhstan on behalf of a client in favor of third parties and bearing the client's credit risks arising from the terms of the contract.
3. Reports signed by the head or person entrusted with the function of signing the report, and the chief accountant of the branch of a non-resident bank of the Republic of Kazakhstan by means of an electronic digital signature are stored in electronic format.
4. Reports to the National Bank of the Republic of Kazakhstan are submitted in electronic format via an automated information subsystem.
5. The completeness and accuracy of data in reports is ensured by the head or person entrusted with the function of signing the report, and the chief accountant of the branch of a non-resident bank of the Republic of Kazakhstan.
6. For the purpose of forming reports, assets and liabilities in foreign currency are indicated in conversion at the market exchange rate of currency determined in the manner provided for in paragraph 1 of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 25, 2013 No. 15 and the Order of the Minister of Finance of the Republic of Kazakhstan dated February 22, 2013 No. 99 "On the Procedure for Determining the Market Exchange Rate of Currency", registered in the Registry of State Registration of Normative Legal Acts under No. 8378, as of the reporting date.

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[1] On Approval of the List, Forms, Deadlines for Submission of Reports by Branches of Non-Resident Banks of the Republic of Kazakhstan and Rules for Their Submission