Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 272 dated November 28, 2016 "On Approval of the List, Forms and Deadlines for Reporting by Microfinance Organizations and Rules for Their Submission"

Registered in the Ministry of Justice of the Republic of Kazakhstan on January 26, 2017 No. 14741
REPUBLICAN STATE INSTITUTION
"NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN"		RESOLUTION OF THE BOARD

November 28, 2016 No. 272

On Approval of the List, Forms and Deadlines for Reporting by Microfinance Organizations and Rules for Their Submission

In accordance with the Laws of the Republic of Kazakhstan of March 30, 1995 "On the National Bank of the Republic of Kazakhstan", of March 19, 2010 "On State Statistics" and of November 26, 2012 "On Microfinance Organizations", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:

1. Approve:

1. the list of reporting by microfinance organizations according to Appendix 1 to this resolution;

2. the form of the report on the breakdown of correspondent and current accounts, deposits placed in banks, according to Appendix 2 to this resolution;

3. the form of the report on the structure of investments in the capital of legal entities according to Appendix 3 to this resolution;

4. the form of the report on the main sources of attracted funds according to Appendix 4 to this resolution;

5. the form of the report on microcredits, including those with overdue debt on the principal amount and (or) accrued remuneration in detail, as well as on the size of reserves (provisions) according to Appendix 5 to this resolution;

6. the Rules for the submission of reporting by a microfinance organization according to Appendix 6 to this resolution.

2. Microfinance organizations submit to the territorial branch of the National Bank of the Republic of Kazakhstan (at the location of the microfinance organization) quarterly, by the twentieth day (inclusive) of the month following the reporting quarter, the reporting provided for in subparagraphs 2), 3), 4) and 5) of paragraph 1 of this resolution.

3. Recognize as having lost force the Resolution of the Board of the National Bank of the Republic of Kazakhstan of December 24, 2012 No. 373 "On Approval of the List, Forms, and Rules for the Submission of Reporting by a Microfinance Organization" (registered in the Registry of State Registration of Normative Legal Acts under No. 8340, published in the newspaper "Kazakhstanskaya Pravda" on May 18, 2013 No. 170-171 (27444-27445)).

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

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

2. sending this resolution to the republican state enterprise on the right of economic management "Republican Center for Legal Information of the Ministry of Justice of the Republic of Kazakhstan" for inclusion in the State Register of Normative Legal Acts of the Republic of Kazakhstan, the Reference Control Bank of Normative Legal Acts of the Republic of Kazakhstan within ten calendar days from the date of its state registration in the Ministry of Justice of the Republic of Kazakhstan;

3. posting this resolution on the official Internet resource of the National Bank of the Republic of Kazakhstan after its official publication.

5. The Department for Consumer Protection of Financial Services and External Communications (Terentyev A.L.) shall ensure the sending of this resolution for official publication in periodic printed editions within ten calendar days after its state registration in the Ministry of Justice of the Republic of Kazakhstan.

6. Control over the implementation of this resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Pirmatov G.O.

7. This resolution enters into force upon the expiration of ten calendar days after the day of its first official publication.

Chairman of the National Bank	D. Akishev

APPROVED

Chairman of the Committee on Statistics
Ministry of National Economy
Republic of Kazakhstan

______ Aidapkelov N.S.

December 27, 2017

Appendix 1

to the resolution of the Board of the National Bank of the Republic of Kazakhstan of November 28, 2016 No. 272

List of Reporting by Microfinance Organizations

Reporting by microfinance organizations includes:

1. report on the breakdown of correspondent and current accounts, deposits placed in banks;

2. report on the structure of investments in the capital of legal entities;

3. report on the main sources of attracted funds;

4. report on microcredits, including those with overdue debt on the principal amount and (or) accrued remuneration in detail, as well as on the size of reserves (provisions).

Appendix 2

to the Resolution of the Board of the National Bank of the Republic of Kazakhstan of November 28, 2016 No. 272

Form intended for the collection of administrative data

Report on the breakdown of correspondent and current accounts, deposits placed in banks

Reporting period: as of "_" ______ 20 year

Index: FS_VKTS 2

Frequency: quarterly

Submitted by: microfinance organization

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

Submission deadline: quarterly, by the twentieth day (inclusive) of the month following the reporting quarter

Form

---

(name of the microfinance organization)

(thousand tenge)

No. p/p	Name	Country of residence	Amount
1	2	3	4
---	---	---	---
1	Correspondent accounts
1.1.
…
2	Current accounts
2.1.
…
3	Demand deposits
3.1.
…
4	Term deposits
4.1.
…
5	Conditional deposits
5.1.
…
	Total

First head or person authorized 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 "" ______ 20 year

Place for seal (if any)

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

Appendix
to the form of the report on the breakdown of correspondent and current accounts, deposits placed in banks

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

Report on the breakdown of correspondent and current accounts, deposits placed in banks

Chapter 1. General Provisions

1. This explanation (hereinafter - Explanation) defines uniform requirements for filling out the form "Report on the breakdown of correspondent and current accounts, deposits placed in banks" (hereinafter - Form).

2. Form developed in accordance with subparagraph 4) of Article 27 of the Law of the Republic of Kazakhstan of November 26, 2012 "On Microfinance Organizations".

3. The Form is compiled quarterly by the microfinance organization and filled out as of the end of the reporting period. Data in the Form are indicated 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 one thousand tenge.

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

Chapter 2. Explanation on filling out the Form

5. In column 2, the name of the bank in which the correspondent and (or) current account is opened and (or) the deposit is placed is indicated.

6. In column 3, the country of residence of the bank in which the correspondent and (or) current account is opened and (or) the deposit is placed is indicated.

7. In column 4, the book value of the correspondent account, current account, demand deposit, term deposit, conditional deposit is indicated.

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

Appendix 3

to the Resolution of the Board of the National Bank of the Republic of Kazakhstan of November 28, 2016 No. 272

Form intended for the collection of administrative data

Report on the structure of investments in the capital of legal entities

Reporting period: as of "_" ______ 20 year

Index: FS_IKYL 3

Frequency: quarterly

Submitted by: microfinance organization

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

Submission deadline: quarterly, by the twentieth day (inclusive) of the month following the reporting quarter

Form

---

(name of the microfinance organization)

No. p/p	Name of legal entity	Book value (thousand tenge)	Quantity (pieces)	Share of participation in the charter capital of the issuer	Date of acquisition	Note
1	2	3	4	5	6	7
1.	Ordinary shares
1.1
…
2	Preferred shares
2.1
…
3	Contributions and shares
3.1
…
4	Total

First head or person authorized 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 "" ______ 20 year

Place for seal (if any)

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

Appendix
to the form of the report on the structure of investments in the capital of legal entities

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

Report on the structure of investments in the capital of legal entities

Chapter 1. General Provisions

1. This explanation (hereinafter - Explanation) defines uniform requirements for filling out the form "Report on the structure of investments in the capital of legal entities" (hereinafter - Form).

2. Form developed in accordance with subparagraph 4) of Article 27 of the Law of the Republic of Kazakhstan of November 26, 2012 "On Microfinance Organizations".

3. The Form is compiled quarterly by the microfinance organization and filled out as of the end of the reporting period. An amount 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 by them to sign the report, and the executor.

Chapter 2. Explanation on filling out the Form

5. In column 3, the sum of the book value at which the financial asset is recognized in the balance sheet, after deducting provisions (reserves) formed for them, is indicated.

6. In column 5, the value of the share of participation in the charter capital of the issuer in percent with two decimal places is indicated.

7. All data in the Form are presented in terms of ordinary and preferred shares, contributions and shares of legal entities in the capital of which the microfinance organization participates.

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

Appendix 4

to the Resolution of the Board of the National Bank of the Republic of Kazakhstan of November 28, 2016 No. 272

Form intended for the collection of administrative data

Report on the main sources of attracted funds

Reporting period: as of "_" ______ 20 year

Index: FS_OI 4

Frequency: quarterly

Submitted by: microfinance organization

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

Submission deadline: quarterly, by the twentieth day (inclusive) of the month following the reporting quarter

Form

---

(name of the microfinance organization)

(thousand tenge)

No. p/p	Name of creditor	Business identification number (for a legal entity) or individual identification number (for a physical person, including an individual entrepreneur if available)	Country of registration	Loans				Creditor debt				Other sources			Total
long-term		short-term		long-term		short-term
total	of which in foreign currency	total	of which in foreign currency	total	of which in foreign currency	total	of which in foreign currency	total	of which in foreign currency	Note
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16
1	Legal Entity 1
1.1.	Legal Entity 1
1.2.	subsidiary organizations or major participants of legal entity 1
1.3.	subsidiary organizations or major participants of legal entity 1
2.	Legal Entity 2
2.1.
…
3
3.1.
No. p/p	Name of creditor	Business identification number (for a legal entity) or individual identification number (for a physical person, including an individual entrepreneur if available)	Country of registration	Loans				Creditor debt				Other sources			Total
long-term		short-term		long-term		short-term
total	of which in foreign currency	total	of which in foreign currency	total	of which in foreign currency	total	of which in foreign currency	total	of which in foreign currency	Note
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16
…..
4
4.1
…
5
5.1.
…
6
6.1.
…
7
7.1.
…
8
8.1.
…
9.
9.1.
…
10
10.1.
…
	TOTAL

First head or person authorized 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 "" ______ 20 year

Place for seal (if any)

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

Appendix
to the form of the report on the main sources of attracted funds

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

Report on the main sources of attracted funds

Chapter 1. General Provisions

1. This explanation (hereinafter - Explanation) defines uniform requirements for filling out the form "Report on the main sources of attracted funds" (hereinafter - Form).

2. Form developed in accordance with subparagraph 4) of Article 27 of the Law of the Republic of Kazakhstan of November 26, 2012 "On Microfinance Organizations".

3. The Form is compiled quarterly by the microfinance organization and filled out as of the end of the reporting period. Data in the Form are indicated 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 one thousand tenge.

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

Chapter 2. Explanation on filling out the Form

5. When filling out the Form, the microfinance organization discloses the ten largest creditors of the organization - physical and legal persons (the largest creditors are organizations that have provided the largest loan size compared to others, in descending order).

At the same time, in case the microfinance organization has obligations to a legal entity and its major participants (share of participation of which is 10 percent and more)/subsidiary organizations, which together fall into the top 10 largest creditors of the microfinance organization, information about this person and its major participants (share of participation of which is 10 percent and more) subsidiary organizations is indicated in the corresponding subparagraphs.

6. The Form indicates the sum of the book value of the attracted funds of the microfinance organization.

7. 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 November 28, 2016 No. 272

Form intended for the collection of administrative data

Report on microcredits, including those with overdue debt on the principal amount and (or) accrued remuneration in detail, as well as on the size of reserves (provisions)

Reporting period: as of "_" ______ 20 year

Index: FS_PZ- 5

Frequency: quarterly

Submitted by: microfinance organization

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

Submission deadline: quarterly, by the twentieth day (inclusive) of the month following the reporting quarter

Form

---

(name of the microfinance organization)

(thousand tenge)

p/p	Name	Principal Debt	Accrued Remuneration	Value of Collateral	Reserves (Provisions)
1	2	3	4
---	---	---	---	---	---
1	Microcredits issued to legal entities, including:
1.1	Microcredits with no overdue debt
1.2	Microcredits with overdue debt on the principal amount and (or) accrued remuneration, including:
1.2.1	from 1 to 30 days
1.2.2	from 31 to 60 days
1.2.3	from 61 to 90 days
1.2.4	more than 90 days
2	Microcredits issued to physical persons, including:
2.1	Microcredits with no overdue debt
2.2	Microcredits with overdue debt on the principal amount and (or) accrued remuneration, including:
2.2.1	from 1 to 30 days
2.2.2	from 31 to 60 days
2.2.3	from 61 to 90 days
2.2.4	more than 90 days
	total (line 1+line 2)

First head or person authorized 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 "" ______ 20 year

Place for seal (if any)

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

Appendix
to the form of the report on microcredits, including those with overdue debt on the principal amount and (or) accrued remuneration in detail, as well as on the size of reserves (provisions)

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

Report on microcredits, including those with overdue debt on the principal amount and (or) accrued remuneration in detail, as well as on the size of reserves (provisions)

Chapter 1. General Provisions

1. This explanation (hereinafter - Explanation) defines uniform requirements for filling out the form "Report on microcredits, including those with overdue debt on the principal amount and (or) accrued remuneration in detail, as well as on the size of reserves (provisions)" (hereinafter - Form).

2. Form developed in accordance with subparagraph 4) of Article 27 of the Law of the Republic of Kazakhstan of November 26, 2012 "On Microfinance Organizations".

3. The Form is compiled quarterly by the microfinance organization and filled out as of the end of the reporting period. Data in the Form are indicated 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 one thousand tenge.

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

Chapter 2. Explanation on filling out the Form

5. The Form indicates information about microcredits with overdue debt on the principal amount and (or) accrued remuneration, as well as microcredits with no overdue debt on the principal amount and (or) accrued remuneration.

6. Data on microloans are presented in the Form depending on the number of days of overdue debt on the principal amount and (or) accrued remuneration as of the reporting date. The Form reflects the entire balance of the principal debt and accrued remuneration on issued microloans up to the reporting date, including taking into account overdue debt.

Principal debt – the sum of unpaid debt payable by the borrower to the microfinance organization at a certain moment of the credit period without taking into account remuneration, penalties and fines on the microloan.

7. The value of line 1 of the Form corresponds to the sum of lines “total (line 1 + line 2 + line 3)” of Tables 1 and 5 of the Form “Report on the classification of assets and contingent liabilities on provided microloans”, established by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2012 No. 381 “On approval of the Rules for carrying out the classification of assets and contingent liabilities on provided microloans and creation of provisions (reserves) against them”, registered in the Register of state registration of normative legal acts under No. 8305 (hereinafter – Resolution No. 381).

The value of line 2 of the Form corresponds to the sum of lines “total (line 1 + line 2 + line 3)” of Tables 2 and 6 of the Form “Report on the classification of assets and contingent liabilities on provided microloans”, established by Resolution No. 381.

Appendix 6
to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 28, 2016 No. 272

Rules for submission of reporting by a microfinance organization

1. Rules for submission of reporting by a microfinance organization are developed in accordance with the Law of the Republic of Kazakhstan dated November 26, 2012 “On microfinance organizations” and define the procedure for submission of reporting by a microfinance organization to the territorial branch of the National Bank of the Republic of Kazakhstan at the location of the microfinance organization (hereinafter - branch of the authorized body).

2. Reporting is submitted to the branch of the authorized body in electronic format.

3. Data in the reporting are indicated in the national currency - tenge.

4. Reporting on a paper carrier as of the reporting date is signed by the first head, chief accountant or persons authorized by them to sign the report, certified with a seal and stored at the microfinance organization.

5. Identity of data submitted in electronic format to data on a paper carrier is ensured by the first head, chief accountant or persons authorized by them to sign the report.