Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 313 dated 28.12.2018 on approval of the list, forms and deadlines for submission by second-tier banks, the joint-stock company "Bank of Development of Kazakhstan" and organizations carrying out certain types of banking operations of reports on loans and contingent liabilities and the Rules for their submission — NBK — KZ


"NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN" REPUBLICAN STATE INSTITUTION		REPUBLICAN STATE INSTITUTION "NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN"
RESOLUTION OF THE BOARD		RESOLUTION OF THE BOARD
"28" December 2018, Almaty city		No. 313, Almaty city


On approval of the list, forms and deadlines for submission by second-tier banks, the joint-stock company "Bank of Development of Kazakhstan" and organizations carrying out certain types of banking operations of reports on loans and contingent liabilities 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 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:

To approve:

1) the list of reports on loans and contingent liabilities in accordance with Appendix 1 to this Resolution;

2) the form of the report on the credit history subject in accordance with Appendices 2 and 3 to this Resolution;

3) the form of the report on the loan agreement (contingent liability) in accordance with Appendices 4 and 5 to this Resolution;

4) the form of the report on collateral in accordance with Appendices 6 and 7 to this Resolution;

5) the form of the report on servicing of the loan (contingent liability) in accordance with Appendices 8 and 9 to this Resolution;

6) the Rules for submission by second-tier banks, the joint-stock company "Bank of Development of Kazakhstan" and organizations carrying out certain types of banking operations of reports on loans and contingent liabilities in accordance with Appendix 10 to this Resolution.

Reports on loans and contingent liabilities shall be submitted to the National Bank of the Republic of Kazakhstan in electronic form with the following frequency:

1) by second-tier banks (hereinafter – banks), mortgage organizations, the joint-stock company "Bank of Development of Kazakhstan" – monthly;

2) by subsidiary organizations of the national managing holding in the sphere of the agro-industrial complex that have a license from the authorized body to carry out banking loan operations – quarterly.

Organizations specified in paragraph 2 of this Resolution whose reports contain no more than five hundred thousand loan and contingent liability agreements in force at the end of the reporting period or that were in force during the reporting period shall submit reports on loans and contingent liabilities in the forms in accordance with Appendices 2, 4, 6, 8 to this Resolution within the following deadlines:

those that are banks without branches or with no more than five branches at the end of the reporting period – by the twentieth day (inclusive) of the month following the reporting period;

those that are banks with from six (inclusive) to ten (inclusive) branches at the end of the reporting period – by the twenty-fifth day (inclusive) of the month following the reporting period;

those that are banks with from eleven (inclusive) to twenty (inclusive) branches at the end of the reporting period – by the thirtieth day (inclusive) of the month following the reporting period;

those that are banks with more than twenty branches at the end of the reporting period – by the fifth day (inclusive) of the second month following the reporting period;

those that are organizations carrying out certain types of banking operations or the joint-stock company "Bank of Development of Kazakhstan" – by the twenty-fifth day (inclusive) of the month following the reporting period.

Organizations specified in paragraph 2 of this Resolution whose reports contain more than five hundred thousand loan and contingent liability agreements in force at the end of the reporting period or that were in force during the reporting period shall submit reports in the forms in accordance with Appendices 2, 4, 6, 8 to this Resolution by the fifth day (inclusive) of the second month following the reporting period.

When data provided for in reports on loans and contingent liabilities in the forms in accordance with Appendices 3, 5, 7 to this Resolution are changed or received, the reports shall be submitted to the National Bank of the Republic of Kazakhstan in electronic form no later than twenty calendar days from the day of change or receipt of such data.

Reports on loans and contingent liabilities in the form in accordance with Appendix 9 to this Resolution shall be submitted to the National Bank of the Republic of Kazakhstan in electronic form by the twenty-fifth day (inclusive) of the month following the reporting period, with the following frequency:

1) by second-tier banks, mortgage organizations, the joint-stock company "Bank of Development of Kazakhstan" – monthly;

When data provided for in reports on loans and contingent liabilities in the forms in accordance with Appendices 3, 5, 7 to this Resolution are changed or received, the reports shall be submitted to the National Bank of the Republic of Kazakhstan in electronic form no later than ten working days from the day of change or receipt of such data.

Reports on loans and contingent liabilities in the form in accordance with Appendix 9 to this Resolution shall be submitted to the National Bank of the Republic of Kazakhstan in electronic form by the tenth working day (inclusive) of the month following the reporting period, with the following frequency:

1) by second-tier banks, mortgage organizations, the joint-stock company "Bank of Development of Kazakhstan" – monthly;

To recognize as no longer in force the regulatory legal acts of the Republic of Kazakhstan in accordance with Appendix 11 to this Resolution.
The Research and Statistics Department (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, its sending in the Kazakh and Russian languages to the Republican State Enterprise on the right of economic management "Republican Center for Legal Information" for official publication and inclusion in the Reference Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan;

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

4) within ten working days after state registration of this Resolution, submission to the Legal Department of information on the implementation of the measures provided for by subparagraphs 2), 3) of this paragraph and paragraph 8 of this Resolution.

The Department for the Protection of the Rights of Consumers of Financial Services and External Communications (Terentyev A.L.) shall ensure, within ten calendar days after state registration of this Resolution, the sending of its copy for official publication to periodical printed publications.
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.
This Resolution shall enter into force upon the expiry of ten calendar days after the day of its first official publication, except for:

1) paragraph 4, which shall enter into force from 1 July 2019 and shall be in force until 1 January 2020;

2) paragraph 5, which shall enter into force from 1 January 2020.

Paragraphs 2, 3 of this Resolution shall be in force until 1 July 2019.

Chairman

of the National Bank D. Akishev

AGREED

Committee on Statistics

of the Ministry of National Economy

of the Republic of Kazakhstan

14 January 2019

Appendix 1

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "28" December 2018 No. 313

List of reports on loans and contingent liabilities

Reports on loans and contingent liabilities include:

report on the credit history subject;
report on the loan agreement (contingent liability);
report on collateral;
report on servicing of the loan (contingent liability).

Appendix 2

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "28" December 2018 No. 313

Form intended for the collection of administrative data

Report on the credit history subject

Reporting period: as of 1 "____" 20 year

Index: KR_OSKI1

Frequency of submission:

monthly – second-tier banks, mortgage organizations, the joint-stock company "Bank of Development of Kazakhstan";

quarterly – subsidiary organizations of the national managing holding in the sphere of the agro-industrial complex that have a license from the authorized body to carry out banking loan operations

Submitted by: second-tier banks, the joint-stock company "Bank of Development of Kazakhstan", mortgage organizations, subsidiary organizations of the national managing holding in the sphere of the agro-industrial complex that have a license from the authorized body to carry out banking loan operations (hereinafter – creditor)

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

Deadlines for submission:

1) reports containing no more than five hundred thousand loan and contingent liability agreements:

monthly:

by the twentieth day (inclusive) of the month following the reporting period – second-tier banks without branches or with no more than five branches at the end of the reporting period;

by the twenty-fifth day (inclusive) of the month following the reporting period – second-tier banks with from six (inclusive) to ten (inclusive) branches at the end of the reporting period, mortgage organizations, the joint-stock company "Bank of Development of Kazakhstan";

by the thirtieth day (inclusive) of the month following the reporting period – second-tier banks with from eleven (inclusive) to twenty (inclusive) branches at the end of the reporting period;

by the fifth day (inclusive) of the second month following the reporting period – second-tier banks with more than twenty branches at the end of the reporting period;

quarterly by the twenty-fifth day (inclusive) of the month following the reporting period – subsidiary organizations of the national managing holding in the sphere of the agro-industrial complex that have a license from the authorized body to carry out banking loan operations;

2) reports containing more than five hundred thousand loan and contingent liability agreements, monthly (quarterly) by the fifth day (inclusive) of the second month following the reporting period

Form

Table 1. List of indicators of the report on the credit history subject for legal entities and individual entrepreneurs


No.	Name of indicators	Value
1	Name of the legal entity or individual entrepreneur
2	Attribute of individual entrepreneur
3	Organizational-legal form
4	Documents of the credit history subject:
4.1	type of identification documents
4.2	document number
5	Address of the credit history subject:
5.1	type of address
5.2	region
6	Country of residence
7	Offshore zone
8	Category of business entity
9	Type of economic activity
10	Attributes of connection with the creditor by special relations
11	Accounting date

Table 2. List of indicators of the report on the credit history subject for individuals


No.	Name of indicators	Value
1	Surname, name, patronymic (if any)
2	Documents of the credit history subject:
2.1	type of identification documents
2.2	document number
3	Address of the credit history subject:
3.1	type of address
3.2	region
4	Country of residence
5	Offshore zone
6	Attributes of connection with the creditor by special relations
7	Accounting date

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

Date of signing the report "____" ______ 20 __ year

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 credit history subject

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

Report on the credit history subject

Chapter 1. General provisions

This explanation (hereinafter – Explanation) defines uniform requirements for filling out the form intended for the collection of administrative data, "Report on the credit history subject" (hereinafter – Form).
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".
The Form is signed by the first head, chief accountant or persons authorized to sign the report.
Dates used when filling out the Form are indicated in the format: "YYYY-MM-DD", "DD.MM.YYYY", where "YYYY" – year, "MM" – month, "DD" – day.

Codes used when filling out the Form are indicated in accordance with the codes of reference books posted on the official internet resource of the National Bank of the Republic of Kazakhstan and used in the information system intended for the collection of reports on loans and contingent liabilities, through which the Form is submitted.

All indicators are mandatory for filling out, unless otherwise specified in the Explanation to the corresponding indicator.

Chapter 2. Explanation on filling out the Form

For the purposes of the Form, the following reference books are used in the information system intended for the collection of reports on loans and contingent liabilities:

Attributes of connection;

Categories of business entity;

Offshore zones;

Type of economic activity;

Organizational-legal form;

Type of identification documents;

Country;

Region.

The Form indicates information on credit history subjects that are legal entities and individuals – residents and non-residents of the Republic of Kazakhstan.

For reverse repo operations concluded in an automatic manner, the stock exchange on which these transactions were concluded is indicated as the credit history subject.

It is not allowed for the creditor to reflect itself as the credit history subject, except in the case where the creditor acts as a principal.

In case of change of data on a certain indicator, the relevant information shall be updated in the reporting period in which the change occurred.

In rows 3, 4.1, 5.2, 6, 7, 8, 9, 10 of Table 1, rows 2.1, 3.2, 4, 5, 6 of Table 2, values are selected from reference books.
In rows 4, 5, 10 of Table 1, rows 2, 3, 6 of Table 2, for one credit history subject, simultaneous reflection of several current values is allowed.

In rows 2, 3, 6, 7, 8, 9 of Table 1, rows 4, 5 of Table 2, one credit history subject corresponds to no more than one current value.

In row 2 of Table 1, for individual entrepreneurs the value "1" is indicated, otherwise "0" is indicated or the indicator is not transmitted.
In row 3 of Table 1, the indicator is mandatory for filling out for all legal entities registered in the territory of the Republic of Kazakhstan.
In row 4 of Table 1, row 2 of Table 2, for one credit history subject it is not allowed to indicate more than one current identification document of one type, and it is also not allowed to indicate a document of one type with one number for more than one subject.

For all credit history subjects, the following information is mandatory:

for residents of the Republic of Kazakhstan – business identification number (for a legal entity, individual entrepreneur carrying out activity in the form of joint entrepreneurship), individual identification number (for an individual, including an individual entrepreneur carrying out activity in the form of personal entrepreneurship);

for non-residents of the Republic of Kazakhstan – alternative identification number.

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

In case of change of the country of residence of the credit history subject, in order to preserve the historical interconnection of identifiers, along with the business identification number (individual identification number) or taxpayer registration number, the alternative identification number is indicated.

In row 5 of Table 1, row 3 of Table 2, the addresses of registration (legal) and (or) location (actual) of the credit history subject are indicated.

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

The indicator "Region" is mandatory for filling out for all residents of the Republic of Kazakhstan.

In row 10 of Table 1, row 6 of Table 2, for the same credit history subject, the use of the value "Not connected" simultaneously with other values of the indicator is not allowed.
Row 11 of Table 1, row 7 of Table 2 are intended to reflect the date as of which information on the credit history subject is accounted for.
Additional explanations

For the purposes of the Form, the alternative identification number serves as one of the identifiers of the credit history subject that is a non-resident of the Republic of Kazakhstan.

The alternative identification number for legal entities is a 12-digit number of the format XXYY0YYMMDDF, where:

XX – residence in accordance with two-digit country codes in the form of two capital letters of the Latin alphabet;

YY – name of the legal entity in the form of two capital letters of the original alphabet;

YYMMDD – date of legal registration of the legal entity in the form of 6 digits (where "YY" – year, "MM" – month, "DD" – day);

F – free value from 0 to 9 in the form of one digit.

The alternative identification number for individuals is a 12-digit number of the format XXYYYYMMDDFF, where:

XX – residence in accordance with two-digit country codes in the form of two capital letters of the Latin alphabet;

YY – name and surname of the individual in the form of two capital letters of the original alphabet;

YYMMDD – date of birth of the individual in the form of 6 digits (where "YY" – year, "MM" – month, "DD" – day);

FF – free value from 00 to 99 in the form of 2 digits.

Appendix 3

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "28" December 2018 No. 313

Form intended for the collection of administrative data

Report on the credit history subject

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

Index: KR_OSKI1

Frequency of submission:

as data on the credit history subject change or are received

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

Deadlines for submission:

until 1 January 2020: no later than twenty calendar days from the day of change or receipt of data on the credit history subject;

from 1 January 2020: no later than ten working days from the day of change or receipt of data on the credit history subject

Form

Table 1. List of indicators of the report on the credit history subject for legal entities and individual entrepreneurs carrying out activity in the form of joint entrepreneurship


No.	Name of indicators	Value
1	Name of the legal entity or individual entrepreneur carrying out activity in the form of joint entrepreneurship
2	Attribute of individual entrepreneur
3	Organizational-legal form
4	Form of ownership
5	Documents of the credit history subject:
5.1	type of identification documents
5.2	document number
6	Address of the credit history subject:
6.1	type of address
6.2	country
6.3	region
7	Attribute of residence
8	Offshore zone
9	Category of business entity
10	Type of economic activity
11	Attributes of connection with the creditor by special relations
12	Belonging to a group of companies
13	Accounting date

Table 2. List of indicators of the report on the credit history subject for individuals, including individual entrepreneurs carrying out activity in the form of personal entrepreneurship


No.	Name of indicators	Value
1	Surname, name, patronymic (if any)
2	Date of birth
3	Gender
4	Documents of the credit history subject:
4.1	type of identification documents
4.2	document number
5	Address of the credit history subject:
5.1	type of address
5.2	country
5.3	region
6	Attribute of residence
7	Offshore zone
8	Category of business entity
9	Type of economic activity
10	Attributes of connection with the creditor by special relations
11	Accounting date

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

Date of signing the report "____" ______ 20 __ year

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 credit history subject

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

Report on the credit history subject

Chapter 1. General provisions

This explanation (hereinafter referred to as the Explanation) defines uniform requirements for completing the form intended for collecting administrative data, "Report on the credit history subject" (hereinafter referred to as the Form).
The Form has been developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan dated July 4, 2003 "On state regulation, control and supervision of the financial market and financial organizations".
The Form is signed by the first head, chief accountant or persons authorized to sign the report.
Dates used when completing the Form are indicated in the format: "YYYY-MM-DD", "DD.MM.YYYY", where "YYYY" is year, "MM" is month, "DD" is day.

Codes used when completing the Form are indicated in accordance with the codes of reference books posted on the official internet resource of the National Bank of the Republic of Kazakhstan and used in the information system intended for collecting reports on loans and contingent liabilities, through which the Form is submitted.

All indicators are mandatory for completion, unless otherwise specified in the Explanation for the corresponding indicator.

Chapter 2. Explanation on completing the Form

For the purposes of the Form, the following reference books are used in the information system intended for collecting reports on loans and contingent liabilities:

Affiliation indicators;

Categories of business entity;

Offshore zones;

Type of economic activity;

Groups of companies;

Organizational-legal form;

Form of ownership;

Type of identification documents;

Country;

Region;

Gender.

The Form indicates information about credit history subjects who are legal entities and individuals – residents and non-residents of the Republic of Kazakhstan.

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

It is not allowed for the creditor to reflect itself as a credit history subject, except in the case where the creditor acts as a principal.

In case of changes in data for a certain indicator, the relevant information is subject to updating in the reporting period in which the change occurred.

In rows 3, 4, 5.1, 6.2, 6.3, 8, 9, 10, 11, 12 of Table 1, rows 3, 4.1, 5.2, 5.3, 7, 8, 9, 10 of Table 2, values are selected from reference books.
In rows 5, 6, 11, 12 of Table 1, rows 4, 5, 10 of Table 2, for one credit history subject, simultaneous reflection of several current values is allowed.

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

In row 2 of Table 1, if the credit history subject is an individual entrepreneur carrying out individual entrepreneurship in the form of joint entrepreneurship, the value "1" is indicated, otherwise "0" is indicated or the indicator is not transmitted.
In rows 2, 3 of Table 2, indicators are mandatory for completion for all credit history subjects who are non-residents of the Republic of Kazakhstan.
In row 3 of Table 1, the indicator is mandatory for completion for all credit history subjects registered in the territory of the Republic of Kazakhstan.
In row 4 of Table 1, the indicator is mandatory for completion for all credit history subjects who are legal entities.
In row 5 of Table 1, row 4 of Table 2, for one credit history subject, it is not allowed to indicate more than one current identification document of one type, and it is also not allowed to indicate a document of one type with one number for more than one subject.

If a legal entity non-resident of the Republic of Kazakhstan has a document different from those established by the reference book, then along with the data of the identification document, the name of the document must be indicated in the field "Other document".

For all credit history subjects, the following information must be indicated:

for non-residents of the Republic of Kazakhstan – alternative identification number.

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

In case of a change in the residency attribute of a credit history subject, in order to preserve the historical interconnection of identifiers for it, along with the business identification number (individual identification number) or taxpayer registration number, an alternative identification number is indicated.

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

The indicator "Country" of the registration address is determined in accordance with the residency attribute of the credit history subject.

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

The indicator "Region" is mandatory for completion for all credit history subjects who are residents of the Republic of Kazakhstan.

In row 7 of Table 1, row 6 of Table 2, for a credit history subject who is a resident of the Republic of Kazakhstan, the value "1" is indicated; for a credit history subject who is a non-resident of the Republic of Kazakhstan, "2" is indicated.
In row 11 of Table 1, row 10 of Table 2, for the same credit history subject, the value "Not affiliated" cannot be used simultaneously with other values of the indicator.
In row 12 of Table 1, affiliation to a group of companies is determined in accordance with the internal documents of the creditor.

Each credit history subject belonging to a group of companies must be linked to the corresponding group.

The reference book of groups of companies is maintained by creditors; the relevant information in the reference book is updated by creditors independently as necessary.

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

Row 13 of Table 1, row 11 of Table 2 are intended to reflect the date as of which information about the credit history subject is accounted for.
Additional explanations

For the purposes of the Form, the alternative identification number serves as one of the identifiers of a credit history subject who is a non-resident of the Republic of Kazakhstan.

The alternative identification number for legal entities is a 12-digit number in the format XXYY0YYMMDDF, where:

XX – residency in accordance with two-digit country codes in the form of two uppercase letters of the Latin alphabet;

YY – name of the legal entity in the form of two uppercase letters of the original alphabet;

YYMMDD – date of legal registration of the legal entity in the form of 6 digits (where "YY" is year, "MM" is month, "DD" is day);

F - free value from 0 to 9 in the form of one digit.

The alternative identification number for individuals is a 12-digit number in the format XXYYYYMMDDFF, where:

XX – residency in accordance with two-digit country codes in the form of two uppercase letters of the Latin alphabet;

YY – first name and last name of the individual in the form of two uppercase letters of the original alphabet;

YYMMDD – date of birth of the individual in the form of 6 digits (where "YY" is year, "MM" is month, "DD" is day);

FF - free value from 00 to 99 in the form of 2 digits.

Appendix 4

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "28" December 2018 No. 313

Form intended for collecting administrative data

Report on the loan agreement (contingent liability)

Reporting period: as of the 1st "____" 20 year

Index: KR_OD1

Frequency of submission:

monthly - second-tier banks, mortgage organizations, "Bank of Development of Kazakhstan" joint-stock company;

quarterly - subsidiary organizations of the national managing holding in the sphere of the agro-industrial complex, having a license from the authorized body to carry out bank loan operations

Submitted by: second-tier banks, "Bank of Development of Kazakhstan" joint-stock company, mortgage organizations, subsidiary organizations of the national managing holding in the sphere of the agro-industrial complex, having a license from the authorized body to carry out bank loan operations (hereinafter - creditor)

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

Deadlines for submission:

1) reports containing no more than five hundred thousand loan agreements and contingent liabilities:

monthly:

by the twentieth day (inclusive) of the month following the reporting period - second-tier banks that do not have branches or have no more than five branches at the end of the reporting period;

by the twenty-fifth day (inclusive) of the month following the reporting period - second-tier banks having from six (inclusive) to ten (inclusive) branches at the end of the reporting period, mortgage organizations, "Bank of Development of Kazakhstan" joint-stock company;

by the thirtieth day (inclusive) of the month following the reporting period - second-tier banks having from eleven (inclusive) to twenty (inclusive) branches at the end of the reporting period;

by the fifth day (inclusive) of the second month following the reporting period - second-tier banks having more than twenty branches at the end of the reporting period;

quarterly by the twenty-fifth day (inclusive) of the month following the reporting period - subsidiary organizations of the national managing holding in the sphere of the agro-industrial complex, having a license from the authorized body to carry out bank loan operations;

2) reports containing more than five hundred thousand loan agreements and contingent liabilities, monthly (quarterly) by the fifth day (inclusive) of the second month following the reporting period

Form

Table. List of indicators of the report on the loan agreement (contingent liability)


No.	Name of indicators	Value
1	Information about the credit history subject and the creditor's contractual relations with it:
1.1	Documents of the credit history subject:
1.1.1	type of identification documents
1.1.2	document number
1.2	Type of loan (contingent liability)
1.3	Agreement number
1.4	Agreement date
1.5	Creditor's branch servicing the loan (contingent liability)
1.6	Date of expiration of the loan (contingent liability) term under the terms of the agreement
1.7	Type of currency under the agreement
1.8	Amount of the loan (contingent liability) in the currency of the agreement
1.9	Annual remuneration rate under the agreement:
1.9.1	size of the remuneration rate in annual percentages
1.10	Purpose of the loan (contingent liability):
1.10.1	purpose of lending
1.10.2	object of lending
1.11	Source of financing of the loan
1.12	Presence of foreign currency earnings and (or) hedging instruments for the borrower
1.13	Termination of obligation:
1.13.1	actual date of termination of obligation
2	Accounting date

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

Date of signing the report "____" ______ 20 __ year

Note: explanation on completing the form intended for collecting administrative data is provided in the appendix to this form.

Appendix to the form of the report on the loan agreement (contingent liability)

Explanation on completing the form intended for collecting administrative data

Report on the loan agreement (contingent liability)

Chapter 1. General provisions

This explanation (hereinafter referred to as the Explanation) defines uniform requirements for completing the form intended for collecting administrative data, "Report on the loan agreement (contingent liability)" (hereinafter referred to as the Form).
The Form has been developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan dated July 4, 2003 "On state regulation, control and supervision of the financial market and financial organizations".
The Form is signed by the first head, chief accountant or persons authorized to sign the report.
The unit of measurement used when completing the Form is established in whole numbers, indicated in tenge, unless otherwise established. In case of rounding to whole numbers, an amount less than 0.5 is rounded to zero, and an amount equal to 0.5 and above is rounded to one.

Coefficients and percentages are indicated with two decimal places.

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

All indicators are mandatory for completion, unless otherwise specified in the Explanation for the corresponding indicator.

Chapter 2. Explanation on completing the Form

For the purposes of the Form, the following reference books are used in the information system intended for collecting reports on loans and contingent liabilities:

Type of identification documents;

Type of loan, contingent liability;

Purpose of lending;

Object of lending;

Source of financing;

Branches;

Type of currency.

The Form transmits information about all relationships of the creditor with the credit history subject that have developed by virtue of a loan agreement (contingent liability) concluded between the credit history subject and the creditor, or other relations in accordance with the legislation of the Republic of Kazakhstan.

Information is submitted for all loan agreements (contingent liabilities) concluded in the reporting period and (or) valid or terminated in the reporting period, for all outstanding loans, including those written off the balance sheet and (or) transferred to trust management, as well as repaid, forgiven or sold in the reporting period, for all contingent liabilities.

In case of changes in data for a certain indicator, the relevant information is subject to updating in the reporting period in which the change occurred.

In rows 1.1.1, 1.2, 1.5, 1.7, 1.10.1, 1.10.2, 1.11, values are selected from reference books.
In row 1.1, for one credit history subject, simultaneous reflection of several current values is allowed.

In rows 1.2, 1.3, 1.4, 1.5, 1.6, 1.7, 1.8, 1.9, 1.10, 1.11, 1.12, 1.13, one agreement corresponds to no more than one current value.

In rows 1.3, 1.4, the values of the indicators must be identical to the number and date of the agreement concluded between the credit history subject and the creditor.

The indicators "Agreement number", "Agreement date" serve as identifiers of the loan agreement (contingent liability) in the information system intended for collecting reports on loans and contingent liabilities, and must be unique for the creditor that submitted information about the agreement, and unchanged during the period of validity of the agreement.

In order to ensure uniqueness, if the internal documents of the creditor provide for assigning a different identification number to the loan (contingent liability) in automated systems, then this identification number may be transmitted as the agreement number. At the same time, the identification number must be unique for the creditor that submitted information about the agreement, and unchanged during the period of validity of the agreement.

If a general agreement on the issuance of payment cards is drawn up for credit and debit cards (with a credit limit), then for the indicator "Agreement number" it is necessary to indicate the number of the bank's general agreement on the issuance of a payment card and, through the "/" sign, the payment card number.

If the issuance of a loan within a credit line is carried out on the basis of an application, then for the indicator "Agreement number" it is necessary to indicate the number of the agreement on granting (opening) a credit line and, through the "/" sign, the loan identification number.

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

The agreement date must not be later than the actual date of issuance, the date of repayment under the terms of the agreement, the actual date of termination of the obligation, and must be equal to or later than the reporting date.

Row 1.5 is intended to identify the creditor's branch servicing the loan, contingent liability, in accordance with the reference book of creditors. If servicing of the loan (contingent liability) is carried out directly by the creditor, then the indicator indicates the creditor; if by a branch – the creditor's branch.

The reference book of the creditor's branches is maintained by the National Bank of the Republic of Kazakhstan upon submission by the creditor of information about its branches; the relevant information in the reference book is updated as necessary.

Row 1.6 is intended to reflect the date of expiration of the loan (contingent liability) term specified in the agreement, taking into account additional agreements.

If the agreement does not contain an expiration date, the indicator is not transmitted.

Row 1.8 is intended to reflect the amount of the loan (contingent liability) in the currency established by the agreement, taking into account additional agreements.

For the indicator, a value with two decimal places is indicated.

For a credit card, credit line, overdraft, the indicator reflects the limit under the agreement in the selected currency.

In case of a change in the amount of the loan (contingent liability) in the currency of the agreement or the type of currency under the agreement, the relevant information is subject to updating.

The amount of the loan in the currency of the agreement must not be less than the amount of the principal debt balances in the currency of the agreement, except for credit and debit cards with a credit balance.

Row 1.10 is intended to reflect the purpose and object of lending in accordance with the agreement, taking into account additional agreements.

The purpose (target purpose) of the loan is determined by applying a combination of the values of the indicators "Purpose of lending" and "Object of lending".

The indicators are mandatory for completion for all loans, except for reverse repo operations.

Row 1.11 is intended to reflect the type of source of financing of the creditor, at the expense of which the loan is financed or the rights of claim under the loan were acquired, and is mandatory for completion for all loans.
In row 1.12, in case of presence of foreign currency earnings and (or) hedging instruments for the credit history subject, the value "1" is indicated, otherwise "0" is indicated or the indicator is not transmitted.

The indicator is mandatory for completion for all loans for which the type of currency under the agreement is different from tenge, except for interbank loans, reverse repo operations.

Row 2 is intended to reflect the date as of which information about the loan agreement (contingent liability) is accounted for.

Appendix 5

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "28" December 2018 No. 313

Form intended for collecting administrative data

Report on the loan agreement (contingent liability)

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

Index: KR_OD1

Frequency of submission:

as changes occur or data on the loan agreement (contingent liability) is received

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

Deadlines for submission:

until January 1, 2020: no later than twenty calendar days from the day of change or receipt of data on the loan agreement (contingent liability);

from January 1, 2020: no later than ten working days from the day of change or receipt of data on the loan agreement (contingent liability)

Form

Table. List of indicators of the report on the loan agreement (contingent liability)


No.	Name of indicators	Value
1	Information about the credit history subject and the creditor's contractual relations with them:
1.1	Type (role) of the credit history subject
1.2	Documents of the credit history subject:
1.2.1	type of identification documents
1.2.2	document number
1.3	Individual entrepreneur attribute
1.4	Type of loan (contingent liability)
1.5	Contract number
1.6	Contract date
1.7	Belonging to a credit line:
1.7.1	credit line contract number
1.7.2	credit line contract date
1.8	Bank guarantee (surety) issue number
1.9	Bank guarantee (surety) issue date
1.10	Creditor's branch servicing the loan (contingent liability)
1.11	Loan (contingent liability) maturity date under the contract terms
1.12	Type of currency under the contract
1.13	Loan (contingent liability) amount in the contract currency
1.14	Annual remuneration rate under the contract:
1.14.1	type of rate (fixed, floating)
1.14.2	name of the floating index
1.14.3	remuneration rate in annual percentages:
1.14.3.1	fixed rate (fixed spread of the floating rate)
1.14.3.2	floating index
1.15	Annual effective remuneration rate under the contract:
1.15.1	initial rate under International Financial Reporting Standards requirements
1.15.2	remuneration rate in a reliable annual effective comparable calculation
1.16	Repayment schedule:
1.16.1	date the schedule was drawn up
1.16.2	type of repayment currency:
1.16.2.1	principal debt
1.16.2.2	remuneration
1.16.3	payments:
1.16.3.1	repayment date
1.16.3.2	amount of the next payment:
1.16.3.2.1	principal debt
1.16.3.2.2	remuneration
1.16.3.3	principal debt balance as of the next repayment date
1.17	Purpose of the loan (contingent liability):
1.17.1	lending purpose
1.17.2	lending object
1.17.3	share of the loan (contingent liability) amount
1.18	Source of financing of the loan:
1.18.1	source of financing
1.18.2	share of the loan amount
1.19	Borrower's possession of foreign currency earnings and (or) hedging instruments
1.20	Transfer (sale), acceptance (purchase) of the right of claim under the loan:
1.20.1	attribute of transfer (sale), acceptance (purchase)
1.20.2	type of organization to which the rights of claim were transferred or sold (from which they were accepted or purchased)
1.20.3	name of the organization to which the rights of claim were transferred or sold (from which they were accepted or purchased)
1.20.4	documents of the organization to which the rights of claim were transferred or sold (from which they were accepted or purchased):
1.20.4.1	type of identification documents
1.20.4.2	document number
1.20.5	date of transfer (sale), acceptance (purchase)
1.20.6	sale (purchase) amount
1.21	Identification information on the refinanced loan:
1.21.1	documents of the previous creditor:
1.21.1.1	type of identification documents
1.21.1.2	document number
1.21.2	documents of the previous borrower:
1.21.2.1	type of identification documents
1.21.2.2	document number
1.21.3	contract number
1.21.4	contract date
1.22	Termination of obligation:
1.22.1	grounds for termination of obligation
1.22.2	authorized body of the creditor that made the decision
1.22.3	actual date of termination of obligation
2	Accounting date

First head or person authorized by them 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

Date of signing the report "____" ______ 20 __ year

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

Annex to the loan (contingent liability) report form

Explanation on completing the form intended for collecting administrative data

Loan (contingent liability) report

Chapter 1. General provisions

This explanation (hereinafter - the Explanation) defines uniform requirements for completing the form intended for collecting administrative data, "Loan (contingent liability) report" (hereinafter - the Form).
The Form was developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan dated July 4, 2003 "On state regulation, control and supervision of the financial market and financial organizations".
The Form is signed by the first head, chief accountant or persons authorized to sign the report.
The unit of measurement used when completing the Form is set in whole numbers, indicated in tenge, unless otherwise established. In case of rounding to whole numbers, an amount less than 0.5 is rounded to zero, and an amount equal to 0.5 and above is rounded to one.

Coefficients and percentages are indicated with two decimal places.

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

All indicators are mandatory for completion, unless otherwise specified in the Explanation to the corresponding indicator.

Chapter 2. Explanation on completing the Form

For the purposes of the Form, the following reference books are used in the information system intended for collecting reports on loans and contingent liabilities:

Type (role) of the credit history subject;

Type of identification documents;

Type of loan, contingent liability;

Lending purpose;

Lending object;

Source of financing;

Grounds for termination of obligation;

Type of organization to which the rights of claim were transferred or sold (from which they were accepted or purchased);

Authorized body of the creditor;

Branches;

Floating indices;

Type of currency.

The Form transmits information about all relationships of the creditor with the credit history subject arising from the contract concluded between the credit history subject and the creditor, or other relations in accordance with the legislation of the Republic of Kazakhstan.

Information is submitted for all loan (contingent liability) contracts concluded in the reporting period and (or) valid or terminated in the reporting period, for all outstanding loans, including those written off the balance sheet and (or) transferred to trust management, as well as repaid, forgiven or sold in the reporting period, for all contingent liabilities.

The link of the loan (contingent liability) to the credit history subject is established in the information system intended for collecting reports on loans and contingent liabilities through the subject's identification document.

In case of a change in data for a certain indicator, the relevant information is subject to updating in the reporting period in which the change occurred.

In lines 1.1, 1.2.1, 1.4, 1.10, 1.12, 1.14.2, 1.17.1, 1.17.2, 1.18.1, 1.20.2, 1.20.4.1, 1.21.2.1, 1.22.1, 1.22.2, values are selected from reference books.
In lines 1.1, 1.17, 1.18, 1.21, for one contract, simultaneous reflection of several current values is allowed.

In line 1.2, for one credit history subject, simultaneous reflection of several current values is allowed.

In line 1.3, one credit history subject corresponds to no more than one current value.

In lines 1.4, 1.5, 1.6, 1.7, 1.8, 1.9, 1.10, 1.11, 1.12, 1.13, 1.14, 1.15, 1.16, 1.19, 1.20, 1.22, one contract corresponds to no more than one current value.

In line 1.3, if the loan (contingent liability) is provided to an individual entrepreneur for the purpose of carrying out entrepreneurial activity, the value "1" is indicated; otherwise, "0" is indicated or the indicator is not transmitted.

The indicator is mandatory for completion for all contracts concluded with credit history subjects who are individuals for the purpose of carrying out entrepreneurial activity.

In lines 1.5, 1.6, the values of the indicators must be identical to the number and date of the contract concluded between the credit history subject and the creditor.

The indicators "Contract number", "Contract date" serve as identifiers of the loan (contingent liability) contract in the information system intended for collecting reports on loans and contingent liabilities, and must be unique for the creditor that submitted information about the contract, and unchanged during the period of the contract.

In order to ensure uniqueness, if the creditor's internal documents provide for assigning a different identification number to the loan (contingent liability) in automated systems, then this identification number may be transmitted as the contract number. At the same time, the identification number must be unique for the creditor that submitted information about the contract, and unchanged during the period of the contract.

If a general contract on the issuance of payment cards is concluded for credit and debit cards (with a credit limit), under the indicator "Contract number" it is necessary to indicate the number of the bank's general contract on the issuance of the payment card and, through the sign "/", the payment card number.

If the issuance of a loan within a credit line is carried out on the basis of an application, under the indicator "Contract number" it is necessary to indicate the number of the agreement on the provision (opening) of the credit line and, through the sign "/", the loan identification number.

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

The contract date must not be later than the actual date of issuance, the repayment date under the contract terms, the actual date of termination of the obligation, or later than the reporting date.

Line 1.7 is intended to identify the contingent liability "Credit line" within which the loan is provided, and is mandatory for completion for all loans issued within a credit line.

The number and date of the contract indicating belonging to the credit line must strictly correspond to the number and date of the corresponding credit line.

Line 1.10 is intended to identify the creditor's branch servicing the loan, contingent liability, in accordance with the creditor reference book. If servicing of the loan (contingent liability) is carried out directly by the creditor, then the indicator indicates the creditor; if by a branch, the creditor's branch.

The creditor's branch reference book is maintained by the National Bank of the Republic of Kazakhstan upon submission by the creditor of information about its branches; the relevant information in the reference book is updated as necessary.

Line 1.11 is intended to reflect the loan (contingent liability) maturity date specified in the contract, taking into account additional agreements.

If the contract does not contain a term for its expiration, the indicator is not transmitted.

Line 1.13 is intended to reflect the loan (contingent liability) amount in the currency established by the contract, taking into account additional agreements.

Under the indicator, a value with two decimal places is indicated.

For a credit card, credit line, overdraft, the indicator reflects the limit under the contract in the selected currency.

In case of a change in the loan (contingent liability) amount in the contract currency or the type of currency under the contract, the relevant information is subject to updating.

The loan amount in the contract currency must not be less than the amount of principal debt balances in the contract currency, except for credit and debit cards with a credit balance.

In line 1.14, reflection of the rate broken down into a fixed spread of the floating rate and a floating index is mandatory for all loan contracts in which a floating remuneration rate is established, concluded or into which changes are made after July 1, 2019.

The floating indices reference book is maintained by creditors; the relevant information in the reference book is updated by creditors independently as necessary.

Line 1.16 is intended to reflect the repayment schedule established by the contract, taking into account additional agreements.

The repayment schedule contains the type of currency for repayment of principal debt and remuneration, repayment dates, amounts of next payments on principal debt and remuneration, principal debt balances as of the next repayment dates, and the date the loan repayment schedule was drawn up.

The amounts of next payments and balances are indicated in the contract currency, taking into account additional agreements.

In case of a change in the contract terms entailing a change in repayment frequency or other changes to the repayment schedule, the relevant information, starting from the moment of the change in the contract terms, is subject to updating.

The indicator is mandatory for completion for all loans for which there is a repayment schedule.

Line 1.17 is intended to reflect the purpose and object of lending, as well as the share of the amount provided for the specified purpose from the loan amount in accordance with the contract, taking into account additional agreements.

The purpose (intended use) of the loan is determined by applying a combination of the values of the indicators "Lending purpose" and "Lending object".

The total sum of shares for one loan must equal one hundred percent.

The indicators are mandatory for completion for all loans, except for reverse repo transactions.

Line 1.18 is intended to reflect the type of source of financing of the creditor, at the expense of which the loan is financed or the rights of claim under the loan were acquired, as well as the share of the loan amount financed from the source's funds.

The total sum of shares for one contract must equal one hundred percent.

The indicators are mandatory for completion for all loans.

In line 1.19, if the credit history subject has foreign currency earnings and (or) hedging instruments, the value "1" is indicated; otherwise, "0" is indicated or the indicator is not transmitted.

The indicator is mandatory for completion for all loans for which the type of currency under the contract differs from tenge, except for interbank loans and reverse repo transactions.

Line 1.20 is intended to identify loans whose rights of claim have been transferred or sold to a third party, or accepted or purchased from a third party.

In case of transfer of the right of claim to a third party, the attribute "01" is indicated; sale - "02"; acceptance - "03"; purchase - "04".

The indicator is mandatory for completion for all loans whose rights of claim were transferred (sold) or accepted (purchased) after July 1, 2019.

Line 1.21 is intended to reflect the number and date of the loan contract that was refinanced at the expense of funds issued under a new loan contract, as well as the documents of the previous borrower and the previous creditor to whom obligations under the refinanced loan were performed.

Under the indicator, the creditor ensures the identity of information on the transmitted number and date of the contract of the other loan before refinancing.

Lines 1.21.1, 1.21.2 are mandatory for completion for all loans provided for the purpose of refinancing another loan; lines 1.21.3, 1.21.4 are mandatory for completion for loans provided by the creditor for the purpose of internal refinancing.

Line 1.22 is intended to reflect the grounds for complete termination of the parties' obligation under the loan (contingent liability) contract, the actual date of its termination, as well as the authorized body of the creditor that made the corresponding decision.

As the actual date of termination of the obligation, it is necessary to indicate the date from which the obligation under the contract was terminated.

If the ground for termination of the obligation is regulated by the creditor's internal documents, under the indicator "Authorized body of the creditor that made the decision", the authorized body of the creditor that approved the corresponding internal document is indicated.

The actual date of termination of the obligation must not be earlier than the contract date and later than the reporting date.

The indicators "Grounds for termination of obligation", "Actual date of termination of obligation" are mandatory for all loans (contingent liabilities) for which the obligation has been terminated in full.

The indicator "Authorized body of the creditor that made the decision" is mandatory for all loans for which the obligation has been terminated in full due to debt forgiveness by the creditor.

Line 2 is intended to reflect the date as of which information about the loan (contingent liability) contract is accounted for.

Annex 6

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "28" December 2018 No. 313

Form intended for collecting administrative data

Collateral report

Reporting period: as of 1 "____" 20 year

Index: KR_OO1

Frequency of submission:

monthly - second-tier banks, mortgage organizations, joint-stock company "Bank for Development of Kazakhstan";

quarterly - subsidiaries of the national managing holding in the agro-industrial complex that have a license from the authorized body to carry out bank loan operations

Submitted by: second-tier banks, joint-stock company "Bank for Development of Kazakhstan", mortgage organizations, subsidiaries of the national managing holding in the agro-industrial complex that have a license from the authorized body to carry out bank loan operations (hereinafter - the creditor)

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

Deadlines for submission:

1) reports containing no more than five hundred thousand loan and contingent liability contracts:

monthly:

by the twentieth day (inclusive) of the month following the reporting period - second-tier banks that do not have branches or have no more than five branches at the end of the reporting period;

by the twenty-fifth day (inclusive) of the month following the reporting period - second-tier banks having from six (inclusive) to ten (inclusive) branches at the end of the reporting period, mortgage organizations, joint-stock company "Bank for Development of Kazakhstan";

by the thirtieth day (inclusive) of the month following the reporting period - second-tier banks having from eleven (inclusive) to twenty (inclusive) branches at the end of the reporting period;

by the fifth day (inclusive) of the second month following the reporting period - second-tier banks having more than twenty branches at the end of the reporting period;

quarterly by the twenty-fifth day (inclusive) of the month following the reporting period - subsidiaries of the national managing holding in the agro-industrial complex that have a license from the authorized body to carry out bank loan operations;

2) reports containing more than five hundred thousand loan and contingent liability contracts, monthly (quarterly) by the fifth day (inclusive) of the second month following the reporting period

Form

Table. List of indicators of the collateral report


No.	Name of indicators	Value
1	Pledge agreement number
2	Type of collateral
3	Collateral value (in tenge)
4	Identification information on the loan (contingent liability) contract:
4.1	contract number
4.2	contract date
5	Accounting date

First head or person authorized by them 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

Date of signing the report "____" ______ 20 __ year

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

Annex to the collateral report form

Explanation on completing the form intended for collecting administrative data

Collateral report

Chapter 1. General provisions

This explanation (hereinafter - the Explanation) defines uniform requirements for completing the form intended for collecting administrative data, "Collateral report" (hereinafter - the Form).
The Form was developed in accordance with subparagraph 6) of paragraph 1 of Article 9 of the Law of the Republic of Kazakhstan dated July 4, 2003 "On state regulation, control and supervision of the financial market and financial organizations".
The Form is signed by the first head, chief accountant or persons authorized to sign the report.
The unit of measurement used when completing the Form is set in whole numbers, indicated in tenge, unless otherwise established. In case of rounding to whole numbers, an amount less than 0.5 is rounded to zero, and an amount equal to 0.5 and above is rounded to one.

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

All indicators are mandatory for completion, unless otherwise specified in the Explanation to the corresponding indicator.

Chapter 2. Explanation on completing the Form

For the purposes of the Form, the reference book "Type of collateral" is used in the information system intended for collecting reports on loans and contingent liabilities.
The Form transmits information about collateral accepted by the creditor for loans (contingent liabilities) on the basis of a pledge agreement, guarantee and surety, insurance contract, or other collateral, including collateral in the form of property, including in the form of money, to be received in the future.

If a separate pledge agreement has not been concluded for the loan, while the loan contract provides, in the event of non-performance by the credit history subject (who is the debtor), the right to foreclose on the pledged property, then the corresponding loan contract is indicated as the pledge agreement.

For financial leasing, the leased asset is indicated as collateral.

The pledge agreement is linked to all loan (contingent liability) contracts for which the corresponding pledged property (guarantee or surety, or other property) acts as collateral.

If the loan (contingent liability) is not secured by a pledge, guarantee or surety, or other types of collateral provided for by the reference book, then the value "Without collateral" is indicated, and information is not indicated for other indicators of the Form.

For one loan (contingent liability) contract, reflection of several pledge agreements is allowed.

If data on a specific indicator changes, the relevant information shall be updated in the reporting period in which the change occurred.

In line 2, the value is selected from the reference book.
Line 1 is intended to reflect the number of the pledge, guarantee and suretyship agreement, or other security agreement, on the basis of which the creditor (pledgee) has the right, in the event of non-fulfillment by the credit history subject (who is the debtor) of the obligation secured by the pledge under a loan (contingent liability), to obtain satisfaction from the value of the pledged property, to present a claim for the unfulfilled obligation to the guarantor or surety, or to another person in accordance with the agreement.

Information on this indicator shall be filled in in accordance with the agreement and shall be identical to the number of the pledge, guarantee, suretyship, or insurance agreement.

The indicator serves as an identifier of the security, shall be unique for the creditor that submitted the information on the security, and shall be unchanged during the period of validity of the agreement.

If several types of security are provided for under one pledge agreement, each of these types of security shall be indicated with the number of that agreement.

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

Line 2 is intended to classify the security provided for by the agreement by type in accordance with the reference book "Type of Security".

For this indicator, the value "Without pledge" shall be indicated no more than once. For the same loan (contingent liability) agreement, the use of this value simultaneously with other types of security is not allowed.

Line 3 is intended to reflect the collateral value of the security in accordance with internal documents on determining the value of the pledge and other security, taking into account the latest valuation (revaluation) as of the reporting date.

The indicators are mandatory for filling in for all types of security, except for the value "Without pledge".

Line 4 shall indicate the number and date of the loan (contingent liability) agreement for which the corresponding pledge agreement acts as security.

The number and date of the loan (contingent liability) agreement in the Form shall correspond to the number and date of the agreement specified in the report on the loan (contingent liability) agreement.

Line 5 is intended to reflect the date as of which the information on the security is recorded.

Annex 7

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "28" December 2018 No. 313

Form intended for collecting administrative data

Collateral Report

Reporting period: as of "" "_" 20

Index: KP_OO1

Frequency of submission:

as collateral data changes or is received

Submitted by: second-tier banks, Kazakhstan Development Bank Joint Stock Company, mortgage organizations, subsidiary organizations of the national managing holding in the agro-industrial complex that have a license from the authorized body to carry out banking loan operations (hereinafter - the creditor)

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

Deadlines for submission:

until 1 January 2020: no later than twenty calendar days from the day of change or receipt of collateral data;

from 1 January 2020: no later than ten working days from the day of change or receipt of collateral data

Form

Table. List of indicators of the collateral report


No.	Name of indicators	Value
1	Pledge agreement number
2	Pledge agreement date
3	Termination of the pledge agreement:
3.1	actual date of termination of the pledge agreement
3.2	ground for termination of the pledge agreement
4	Pledgor (guarantor, surety, insurer):
4.1	type of subject (legal or natural person)
4.2	name (surname, first name, patronymic (if any))
4.3	documents of the pledgor (guarantor, surety, insurer):
4.3.1	type of identification documents
4.3.2	document number
5	Type of security
6	Type of currency under the agreement
7	Collateral value (in tenge)
8	Market value (in the currency of the agreement)
9	Account number for accounting of accepted security
10	Value of security included in the calculation of reserves (provisions) (in tenge)
11	Location (registration) of the pledged property
12	Individual number of the pledged property object
13	Date of the latest valuation (revaluation) of the security
14	Information about the appraiser or the person who determined the value of the security:
14.1	name (surname, first name, patronymic (if any))
14.2	documents of the appraiser or the person who determined the value of the security:
14.2.1	type of identification documents
14.2.2	document number
15	Identification information on the loan (contingent liability) agreement:
15.1	agreement number
15.2	agreement date
16	Accounting date

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

Date of signing the report "____" ______ 20 __

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

Annex to the collateral report form

Explanation on filling out the form intended for collecting administrative data

Collateral Report

Chapter 1. General provisions

This explanation (hereinafter - the Explanation) defines uniform requirements for filling out the form intended for collecting administrative data, "Collateral Report" (hereinafter - the Form).
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".
The Form is signed by the first head, chief accountant or persons authorized to sign the report.
The unit of measurement used when filling out the Form is set in whole numbers, indicated in tenge, unless otherwise established. In case of rounding to whole numbers, an amount less than 0.5 is rounded to zero, and an amount equal to 0.5 and above is rounded to one.

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

The codes used when filling out the Form are indicated in accordance with the codes of the reference books posted on the official internet resource of the National Bank of the Republic of Kazakhstan and used in the information system intended for collecting reports on loans and contingent liabilities, through which the Form is submitted.

All indicators are mandatory for filling in, unless otherwise specified in the Explanation to the corresponding indicator.

Chapter 2. Explanation on filling out the Form

For the purposes of the Form, the following reference books are used in the information system intended for collecting reports on loans and contingent liabilities:

Country;

Type of identification documents;

Type of security;

Type of currency;

Account number;

Grounds for termination of pledge.

The Form transmits information on the security accepted by the creditor under loans (contingent liabilities) on the basis of a pledge, guarantee and suretyship agreement, insurance agreement, or other security, including security in the form of property, including in the form of money, to be received in the future.

If a separate pledge agreement has not been concluded for a loan, but the loan agreement provides for the right, in the event of non-fulfillment by the credit history subject (who is the debtor), to foreclose on the pledged property, then the corresponding loan agreement shall be indicated as the pledge agreement.

For financial leasing, the subject of leasing shall be indicated as security.

The pledge agreement is linked to all loan (contingent liability) agreements for which the corresponding pledged property (guarantee or suretyship, or other property) acts as security.

If the loan (contingent liability) is not secured by a pledge, guarantee or suretyship, or other types of security provided for by the reference book, then the value "Without pledge" shall be indicated, and no information shall be indicated for other indicators of the Form.

For one loan (contingent liability) agreement, reflection of several pledge agreements is allowed.

If data on a specific indicator changes, the relevant information shall be updated in the reporting period in which the change occurred.

In lines 3.2, 4.3.1, 5, 6, 11, 14.2.1, the values are selected from the reference books.
Lines 1, 2 are intended to reflect the number and date of the pledge, guarantee and suretyship agreement, or other security agreement, on the basis of which the creditor (pledgee) has the right, in the event of non-fulfillment by the credit history subject (who is the debtor) of the obligation secured by the pledge under a loan (contingent liability), to obtain satisfaction from the value of the pledged property, to present a claim for the unfulfilled obligation to the guarantor or surety, or to another person in accordance with the agreement.

Information on these indicators shall be filled in in accordance with the agreement and shall be identical to the number and date of the pledge, guarantee, suretyship, or insurance agreement.

The indicators serve as identifiers of the security, shall be unique for the creditor that submitted the information on the security, and shall be unchanged during the period of validity of the agreement.

If several types of security are provided for under one pledge agreement, each of these types of security shall be indicated with the number and date of that agreement.

In line 3, the actual date of expiration of the pledge agreement and the ground for termination of the pledge shall be indicated.

The actual date of termination of the pledge agreement shall not be earlier than the date of the pledge agreement and later than the reporting date.

Line 5 is intended to classify the security provided for by the agreement by type in accordance with the reference book "Type of Security".

Line 7 is intended to reflect the value of the security calculated in accordance with the creditor's collateral policy.

Lines 8, 10 are intended to reflect the market value of the security based on the latest valuation (revaluation) as of the reporting date, and the value of the security included in the calculation of reserves (provisions) calculated in accordance with internal documents on determining the value of the pledge and other security.

Line 9 is intended to reflect the number of the account on which the value of the security is accounted for.

The collateral and market values are reflected for each security within the pledge agreement separately.

The indicators are mandatory for filling in for all types of security, except for the value "Without pledge".

Line 11 is intended to reflect the country of the place of registration of movable property and the location of immovable property accepted as security in accordance with the pledge agreement, and is mandatory for filling in for all types of security that are movable and immovable property.
In line 12, for a real estate object, the cadastral number shall be indicated.
In line 14, if the latest valuation (revaluation) was carried out by the creditor independently, then the creditor shall indicate itself as the appraiser.

The indicator is mandatory for filling in for all security for which the valuation (revaluation) was carried out after 1 July 2019.

In line 15, the number and date of the loan (contingent liability) agreement for which the corresponding pledge agreement acts as security shall be indicated.

Line 16 is intended to reflect the date as of which the information on the security is recorded.

Annex 8

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "28" December 2018 No. 313

Form intended for collecting administrative data

Loan (Contingent Liability) Servicing Report

Reporting period: as of 1 "____" 20

Index: KP_OOZUO1

Frequency of submission:

monthly - second-tier banks, mortgage organizations, Kazakhstan Development Bank Joint Stock Company;

quarterly - subsidiary organizations of the national managing holding in the agro-industrial complex that have a license from the authorized body to carry out banking loan operations

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

Deadlines for submission:

1) reports containing no more than five hundred thousand loan and contingent liability agreements:

monthly:

by the twentieth day (inclusive) of the month following the reporting period - second-tier banks that do not have branches or have no more than five branches at the end of the reporting period;

by the twenty-fifth day (inclusive) of the month following the reporting period - second-tier banks that have from six (inclusive) to ten (inclusive) branches at the end of the reporting period, mortgage organizations, Kazakhstan Development Bank Joint Stock Company;

by the thirtieth day (inclusive) of the month following the reporting period - second-tier banks that have from eleven (inclusive) to twenty (inclusive) branches at the end of the reporting period;

by the fifth day (inclusive) of the second month following the reporting period - second-tier banks that have more than twenty branches at the end of the reporting period;

quarterly by the twenty-fifth day (inclusive) of the month following the reporting period - subsidiary organizations of the national managing holding in the agro-industrial complex that have a license from the authorized body to carry out banking loan operations;

2) reports containing more than five hundred thousand loan and contingent liability agreements, monthly (quarterly) by the fifth day (inclusive) of the second month following the reporting period

Form

Table. List of indicators of the loan (contingent liability) servicing report


No.	Name of indicators	Value
1	Identification information on the loan (contingent liability) agreement:
1.1	agreement number
1.2	agreement date
2	Information on current requirements and movement of funds for the reporting period:
2.1	Accrued for the reporting period (in tenge, in the currency of the agreement):
2.1.1	remuneration
2.2	Issued for the reporting period (in tenge, in the currency of the agreement)
2.3	Actual date of issuance in the reporting period
2.4	Principal debt balance (in tenge, in the currency of the agreement):
2.4.1	non-overdue debt
2.4.2	overdue debt
2.4.3	debt written off the balance sheet
2.5	Account number for principal debt:
2.5.1	non-overdue debt
2.5.2	overdue debt
2.6	Balance of accrued remuneration (in tenge, in the currency of the agreement):
2.6.1	unpaid
2.6.2	overdue
2.6.3	written off the balance sheet
2.7	Account number for remuneration:
2.7.1	non-overdue debt
2.7.2	overdue debt
2.8	Balance of contingent liability (in tenge, in the currency of the agreement)
2.9	Account number of contingent liability
2.10	Positive (negative) adjustment (in tenge, in the currency of the agreement)
2.11	Account number for positive (negative) adjustment
2.12	Discount (premium) (in tenge, in the currency of the agreement)
2.13	Account number for discount (premium)
2.14	Date of transfer to overdue debt account:
2.14.1	for principal debt
2.14.2	for remuneration
2.15	Date of repayment of overdue debt:
2.15.1	for principal debt
2.15.2	for remuneration
2.16	Date of write-off from the balance sheet:
2.16.1	for principal debt
2.16.2	for remuneration
2.17	Actually formed amount of reserves (provisions) for heterogeneous loans:
2.17.1	under the requirements of international financial reporting standards
2.18	Account number for reserves (provisions) formed under the requirements of international financial reporting standards for heterogeneous loans
2.19	Discounted value of future cash flows (value expected to be received) for heterogeneous loans
3	Information on reserves (provisions) formed under the requirements of international financial reporting standards on a portfolio basis:
3.1	Name of the portfolio under the requirements of international financial reporting standards:
3.1.1	homogeneous assets
3.1.2	individual assets without signs of impairment
3.2	Discount (premium) (in tenge, in the currency of the agreement)
3.3	Account number for discount (premium)
3.4	Actually formed amount of reserves (provisions) under the requirements of international financial reporting standards formed on a portfolio basis
3.5	Account number for reserves (provisions) formed under the requirements of international financial reporting standards on a portfolio basis
4	Accounting date

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

Date of signing the report "____" ______ 20 __

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

Annex to the loan (contingent liability) servicing report form

Explanation on filling out the form intended for collecting administrative data

Loan (Contingent Liability) Servicing Report

Chapter 1. General provisions

This explanation (hereinafter - the Explanation) defines uniform requirements for filling out the form intended for collecting administrative data, "Loan (Contingent Liability) Servicing Report" (hereinafter - the Form).
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".
The Form is signed by the first head, chief accountant or persons authorized to sign the report.
The unit of measurement used when filling out the Form is set in numbers with two decimal places, indicated in tenge, unless otherwise established.

Coefficients and percentages are indicated with two decimal places.

Dates are indicated in the format: "YYYY-MM-DD", "DD.MM.YYYY", where "YYYY" is the year, "MM" is the month, "DD" is the day. In cases providing for the reflection of a date without time, the time is taken as 0 hours 00 minutes 00 seconds of the specified date.

For loans (contingent liabilities) provided in foreign currency, the amounts of issuance, accrual, and balances of debt as of the reporting date are reflected in foreign currency and in the equivalent in national currency.

All indicators are mandatory for filling in, unless otherwise specified in the Explanation to the corresponding indicator.

Chapter 2. Explanation on filling out the Form

For the purposes of the Form, the following reference books are used in the information system intended for collecting reports on loans and contingent liabilities:

Account number;

Portfolios.

The Form transmits information on the movement of funds for the reporting period, on changes and the current state of obligations under loan and contingent liability agreements, reserves (provisions) formed under the requirements of international financial reporting standards, in the context of agreements and portfolios of homogeneous loans, portfolios of individual assets without signs of impairment.

Information on the indicators of the Form is linked to the corresponding loan (contingent liability) agreements and shall be updated as of each reporting date.

In lines 2.5, 2.7, 2.9, 2.11, 2.13, 2.18, 3.1, 3.3, 3.5, the values are selected from the reference books.
Lines 2.2, 2.3 are intended to reflect the amount of the loan issued for the reporting period or the used limit under the contingent liability and the date of its issuance (use).

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

For credit cards, line 2.3 is not filled in.

In lines 2.4, 2.6, 2.8, reflection of a negative value is not allowed.

The indicators are mandatory for filling in for all loans.

In line 2.14, the dates of transfer to the overdue debt account for principal debt and remuneration are reflected separately in the fields "Date of transfer to overdue debt account: for principal debt" and "Date of transfer to overdue debt account: for remuneration".

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

If there is no balance of overdue debt on principal debt and (or) remuneration, the date of transfer to the overdue debt account for principal debt and (or) remuneration shall not be indicated.

The indicator is mandatory for filling in for all loans for which, as of the reporting date, there is a balance of overdue debt on principal debt and (or) remuneration.

Line 2.15 reflects the date of full or partial repayment of overdue debt on the principal amount and (or) remuneration made during the reporting period.
Lines 2.17, 2.18 are intended to reflect the amount of reserves (provisions) on a loan classified as individual for which signs of impairment have been identified (contingent liability), formed in accordance with the requirements of international financial reporting standards, as of the reporting date and the account number on which the amount is recorded, as well as the amount of reserves (provisions) in accordance with the requirements of the authorized body.

For credit cards, separate fields are provided for reflecting the amounts of reserves (provisions) on the drawn and undrawn portions of the credit card limit.

The indicators are mandatory for completion for all loans (contingent liabilities) for which reserves (provisions) are formed on an individual basis.

Line 2.19 is intended to reflect the discounted value of future cash flows calculated in accordance with the rules for creating provisions (reserves) in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan.

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

Line 3 is intended to reflect information on portfolios of homogeneous assets and individual assets without signs of impairment, on the amounts of discount (premium), reserves (provisions) formed in accordance with the requirements of international financial reporting standards on a portfolio basis, and the account numbers on which the amounts are recorded.

The portfolio is determined in accordance with the accounting policy and other internal documents of the creditor.

Each loan agreement (contingent liability) included in a specific portfolio must be linked to the corresponding portfolio.

The directory of portfolios is maintained by creditors; the relevant information in the directory is updated by creditors independently as necessary.

For each value entered in the directory, history is preserved.

The discount (premium), the amount of reserves (provisions) formed in accordance with the requirements of international financial reporting standards on a portfolio basis, are reflected together with the account number on which the amounts are recorded.

Line 4 is intended to reflect the date as of which information on servicing of the loan (contingent liability) is recorded.

Annex 9

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "28" December 2018 No. 313

Form intended for collecting administrative data

Report on servicing of a loan (contingent liability)

Reporting period: as of 1 "____" 20

Index: KR_OOZUO1

Frequency of submission:

monthly - second-tier banks, mortgage organizations, Kazakhstan Development Bank JSC;

quarterly - subsidiary organizations of the national managing holding in the sphere of the agro-industrial complex that hold a license from the authorized body to carry out bank loan operations

Submitted by: second-tier banks, Kazakhstan Development Bank JSC, mortgage organizations, subsidiary organizations of the national managing holding in the sphere of the agro-industrial complex that hold a license from the authorized body to carry out bank loan operations (hereinafter - the creditor)

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

Deadlines for submission:

until 1 January 2020: until the twenty-fifth day (inclusive) of the month following the reporting period;

from 1 January 2020: until the tenth working day (inclusive) of the month following the reporting period

Form

Table. List of indicators of the report on servicing of a loan (contingent liability)


No.	Name of indicators	Value
1	Identification information on the loan agreement (contingent liability):
1.1	agreement number
1.2	agreement date
2	Information on current claims and movement of funds for the reporting period:
2.1	Accrued for the reporting period (in tenge, in the contract currency):
2.1.1	remuneration
2.1.2	fines and penalties
2.2	Issued for the reporting period (in tenge, in the contract currency)
2.3	Actual date of issuance in the reporting period
2.4	Amount of payments actually received in the reporting period (in tenge)
2.5	Balance of principal debt (in tenge, in the contract currency):
2.5.1	non-overdue debt
2.5.2	overdue debt
2.5.3	debt written off the balance sheet
2.5.4	forgiven debt
2.6	Account number for principal debt:
2.6.1	non-overdue debt
2.6.2	overdue debt
2.7	Balance of accrued remuneration (in tenge, in the contract currency):
2.7.1	unpaid
2.7.2	overdue
2.7.3	written off the balance sheet
2.7.4	forgiven
2.8	Account number for remuneration:
2.8.1	non-overdue debt
2.8.2	overdue debt
2.9	Balance of contingent liability (in tenge, in the contract currency)
2.10	Account number of the contingent liability
2.11	Balance of accrued penalty (fine, penalty):
2.11.1	unpaid
2.11.2	written off the balance sheet
2.11.3	forgiven
2.12	Positive (negative) adjustment (in tenge, in the contract currency)
2.13	Account number for positive (negative) adjustment
2.14	Discount (premium) (in tenge, in the contract currency)
2.15	Account number for discount (premium)
2.16	Date of transfer to the overdue debt account:
2.16.1	for principal debt
2.16.2	for remuneration
2.17	Date of repayment of overdue debt:
2.17.1	for principal debt
2.17.2	for remuneration
2.18	Date of write-off from the balance sheet:
2.18.1	for principal debt
2.18.2	for remuneration
2.19	Actually formed amount of reserves (provisions) on non-homogeneous loans:
2.19.1	in accordance with the requirements of international financial reporting standards
2.19.2	in accordance with the requirements of the authorized body
2.20	Account number for reserves (provisions) formed in accordance with the requirements of international financial reporting standards on non-homogeneous loans
2.21	Reservation rate
2.22	Discounted value of future cash flows (value expected to be received) on non-homogeneous loans
2.23	Restructuring:
2.23.1	sign of restructuring
2.23.2	date of restructuring
2.24	Signs of impairment
3	Information on reserves (provisions) formed in accordance with the requirements of international financial reporting standards on a portfolio basis:
3.1	Name of the portfolio in accordance with the requirements of international financial reporting standards:
3.1.1	homogeneous assets
3.1.2	individual assets without signs of impairment
3.2	Discount (premium) (in tenge, in the contract currency)
3.3	Account number for discount (premium)
3.4	Actually formed amount of reserves (provisions) in accordance with the requirements of international financial reporting standards formed on a portfolio basis
3.5	Account number for reserves (provisions) formed in accordance with the requirements of international financial reporting standards on a portfolio basis
4	Accounting date

First manager 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

Date of signing the report "____" ______ 20 __

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

Annex to the form of the report on servicing of a loan (contingent liability)

Explanation on completing the form intended for collecting administrative data

Report on servicing of a loan (contingent liability)

Chapter 1. General provisions

This explanation (hereinafter - the Explanation) defines uniform requirements for completing the form intended for collecting administrative data, "Report on servicing of a loan (contingent liability)" (hereinafter - the Form).
The Form has been 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".
The Form is signed by the first manager, chief accountant or persons authorized to sign the report.
The unit of measurement used when completing the Form is established in figures with two decimal places, indicated in tenge, unless otherwise established.

Coefficients and percentages are indicated with two decimal places.

The codes used when completing the Form are indicated in accordance with the codes of the directories posted on the official internet resource of the National Bank of the Republic of Kazakhstan and used in the information system intended for collecting reports on loans and contingent liabilities, through which the Form is submitted.

All indicators are mandatory for completion, unless otherwise specified in the Explanation to the corresponding indicator.

Chapter 2. Explanation on completing the Form

For the purposes of the Form, the following directories are used in the information system intended for collecting reports on loans and contingent liabilities:

Account number;

Portfolios.

The Form transmits information on the movement of funds for the reporting period, on changes and the current state of obligations under loan agreements and contingent liabilities, reserves (provisions) formed in accordance with the requirements of international financial reporting standards, in the context of agreements and portfolios of homogeneous loans, portfolios of individual assets without signs of impairment.

Information on the indicators of the Form is linked to the corresponding loan agreements (contingent liability) and is subject to updating as of each reporting date.

In lines 2.6, 2.8, 2.10, 2.13, 2.15, 2.20, 3.1, 3.3, 3.5, values are selected from the directories.
Lines 2.2, 2.3 are intended to reflect the amount of the loan issued during the reporting period or the used limit under a contingent liability and the date of its issuance (use).

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

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

For credit cards, in line 2.2 the issued loan amounts are reflected as a single amount without breakdown into parts; line 2.3 is not completed.

Line 2.4 reflects the amount of funds actually contributed by the borrower during the reporting period to repay all obligations of the borrower under this loan, including principal debt, remuneration, fines and penalties, and loan commissions.

For credit cards, the gross amount of receipts for the reporting period is reflected.

Lines 2.5, 2.6 are intended to reflect the amounts of non-overdue and overdue balances of the principal debt under the loan and the account number on which the amounts are recorded, as well as the amounts of written-off or forgiven balances of the principal debt under the loan as of the reporting date.

For a credit card, the drawn portion of the limit is reflected under this indicator; a separate field is provided for reflecting overspending of funds on a credit card.

For the indicator "Balance of principal debt (in tenge, in the contract currency)", reflection of a negative value is not allowed.

The indicators are mandatory for completion for all loans.

Lines 2.7, 2.8 are intended to reflect the amounts of unpaid and overdue balances of accrued remuneration under the loan, as well as the amounts of written-off or forgiven balances of accrued remuneration under the loan as of the reporting date and the account number on which the amounts are recorded.

Reflection of a negative value for the balance of accrued remuneration is not allowed.

The indicators are mandatory for completion for all loans.

Lines 2.9, 2.10 are intended to reflect the amount of the contingent liability as of the reporting date and the account number on which the amounts are recorded.

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

Reflection of a negative value for the balance of the contingent liability is not allowed.

The indicators are mandatory for completion for all contingent liabilities.

Line 2.11 is intended to reflect the amount of the unpaid balance, as well as the amounts of written-off or forgiven balances of accrued penalty (fine, penalty) under the loan as of the reporting date.

For the indicator "Balance of accrued penalty (fine, penalty)", reflection of a negative value is not allowed.

The indicators are mandatory for completion for all loans.

Lines 2.12, 2.13, 2.14, 2.15 are intended to reflect the amounts of positive (negative) adjustment, discount (premium) under the loan (contingent liability) as of the reporting date and the account number on which the amounts are recorded.

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

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

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

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

The indicator is mandatory for completion for all loans for which, as of the reporting date, there is an overdue debt balance for principal debt and (or) remuneration.

Line 2.17 reflects the date of full or partial repayment of overdue debt on the principal amount and (or) remuneration made during the reporting period.
Lines 2.19, 2.20 are intended to reflect the amount of reserves (provisions) on a loan classified as individual for which signs of impairment have been identified (contingent liability), formed in accordance with the requirements of international financial reporting standards, as of the reporting date and the account number on which the amount is recorded, as well as the amount of reserves (provisions) in accordance with the requirements of the authorized body.

For credit cards, separate fields are provided for reflecting the amounts of reserves (provisions) on the drawn and undrawn portions of the credit card limit.

The indicators are mandatory for completion for all loans (contingent liabilities) for which reserves (provisions) are formed on an individual basis.

Line 2.22 is intended to reflect the discounted value of future cash flows calculated in accordance with the rules for creating provisions (reserves) in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan.

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

Line 2.23 is intended to identify loans for which restructuring was carried out after 1 July 2019, reflecting the date of their implementation.

Restructuring is determined by the rules for creating provisions (reserves) in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan.

If a loan was restructured by concluding a new loan agreement, information on the restructuring must be reflected in the new agreement.

If restructuring was carried out during the reporting period, then line 2.23.1 indicates the value "1", otherwise "0" is indicated or the indicator is not transmitted.

The indicator is mandatory for completion for all loans for which restructuring was carried out after 1 July 2019.

Line 2.24 is intended to identify loans with signs of impairment determined by the rules for creating provisions (reserves) in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan.

If during the reporting period there were signs of impairment, then line 2.24 indicates the value "1", otherwise "0" is indicated or the indicator is not transmitted.

The indicator is mandatory for all loans for which the assessment was carried out after 1 July 2019.

Line 3 is intended to reflect information on portfolios of homogeneous assets and individual assets without signs of impairment, on the amounts of discount (premium), reserves (provisions) formed in accordance with the requirements of international financial reporting standards on a portfolio basis, and the account numbers on which the amounts are recorded.

The portfolio is determined in accordance with the accounting policy and other internal documents of the creditor.

Each loan agreement (contingent liability) included in a specific portfolio must be linked to the corresponding portfolio.

The directory of portfolios is maintained by creditors; the relevant information in the directory is updated by creditors independently as necessary.

For each value entered in the directory, history is preserved.

The discount (premium), the actually formed amount of reserves (provisions) in accordance with the requirements of international financial reporting standards are calculated in accordance with international financial reporting standards and the requirements of the legislation of the Republic of Kazakhstan.

Line 4 is intended to reflect the date as of which information on servicing of the loan (contingent liability) is recorded.

Annex 10

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "28" December 2018 No. 313

Rules for submission by second-tier banks, Kazakhstan Development Bank JSC and organizations conducting certain types of banking operations of reports on loans and contingent liabilities

These Rules for submission by second-tier banks, Kazakhstan Development Bank JSC and organizations conducting certain types of banking operations of reports on loans and contingent liabilities (hereinafter - the Rules) have been developed in accordance with the Laws of 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" and determine the procedure for submitting to the National Bank of the Republic of Kazakhstan (hereinafter - the authorized body) reports by second-tier banks (hereinafter - banks), Kazakhstan Development Bank JSC, and organizations conducting certain types of banking operations.

For the purposes of the Rules, the following concepts are used:

1) updating of information - the need to submit changed information and other information from the moment the reporting organization establishes the fact of the specified changes in the reporting period, relevant as of the end of the reporting period;

2) organization conducting certain types of banking operations - mortgage organizations and subsidiary organizations of the national managing holding in the sphere of the agro-industrial complex that hold a license from the authorized body to carry out bank loan operations;

3) AIS "Unified System for Collecting Indicators" (hereinafter - the System) - an automated information system of the authorized body intended for collecting reports in the form of indicators;

4) reporting organization, organization submitting reports - an organization for which the Rules establish the procedure for submitting reports;

5) reports - reports on loans and contingent liabilities;

6) credit register - an electronic database that is formed for the purposes of monitoring risks associated with the credit activity of reporting organizations, as well as for the purposes of forming monetary statistics and external sector statistics, containing information submitted by reporting organizations to the authorized body;

7) contingent liability - an obligation whose recognition is possible only upon the occurrence (non-occurrence) of one or more uncertain future events, assumed by a bank, Kazakhstan Development Bank JSC, or an organization conducting certain types of banking operations, for a client in favor of third parties.

Reports are submitted to the authorized body in electronic form by uploading to the System information on all loan agreements and contingent liabilities, as well as on credit history subjects, on collateral for them, and on their servicing.

When information is uploaded, intra-form control is carried out in the System. If an error is detected in the intra-form control, the information is not accepted by the System.

Until 1 July 2019, the date of completion of submission of reports by the reporting organization for the corresponding reporting period is the date of approval by the reporting organization of the reports in the System, from 1 July 2019 - the actual date of the last upload to the System of information for the corresponding reporting period that has passed intra-form control in the System.

The reliability and completeness of the reports is confirmed by signing the reports with electronic digital signatures of the first manager and chief accountant of the reporting organization or persons authorized to sign the report.

If the System does not have the function of signing reports with electronic digital signatures of the first manager and chief accountant or persons authorized to sign it, the reporting organization, no later than the third working day from the date of completion of submission of the monthly (quarterly) reports, submits to the authorized body a letter with information on the reports being submitted on paper, signed by the first manager and chief accountant or persons authorized to sign the letter, with a scanned copy of the letter attached in the System.

The letter with information on the submitted reports contains the reporting date, the date of completion of report submission, the number of loan (contingent liability) agreements in it, and confirmation of its accuracy and completeness.

Information on credit history subjects and loan (contingent liability) agreements is formed and accumulated in the credit register from the information in the reports submitted in the previous reporting period. When information is updated, the previously submitted information is retained in the history of the credit register.
In the event of full or partial suspension or termination of activity in the financial sphere, the bank or the organization conducting certain types of banking operations continues to submit reports until the termination of the corresponding claims of the respective bank or organization conducting certain types of banking operations against the borrower.
In the absence of information, the bank, Kazakhstan Development Bank Joint Stock Company, or the organization conducting certain types of banking operations shall, within the deadline established for submitting reports, submit a corresponding letter in free form on paper to the authorized body.

Annex 11

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated "28" December 2018 No. 313

List of Normative Legal Acts of the Republic of Kazakhstan Recognized as Having Lost Force

Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28 April 2012 No. 174 "On Approval of the Rules for Submission by Second-Tier Banks, Kazakhstan Development Bank Joint Stock Company and Organizations Conducting Certain Types of Banking Operations of Reports on Loans and Contingent Liabilities" (registered in the Register of State Registration of Normative Legal Acts under No. 7739, published on 25 August 2012 in the newspaper "Kazakhstanskaya Pravda" No. 286-287 (27105-27106)).
Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 29 October 2012 No. 318 "On Amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28 April 2012 No. 174 "On Approval of the Rules for Submission by Second-Tier Banks, Kazakhstan Development Bank Joint Stock Company and Organizations Conducting Certain Types of Banking Operations of Reports on Loans and Contingent Liabilities" (registered in the Register of State Registration of Normative Legal Acts under No. 8221, published on 23 January 2013 in the newspaper "Kazakhstanskaya Pravda" No. 24-25 (27298-27299)).
Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 26 April 2013 No. 108 "On Amendments and Additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28 April 2012 No. 174 "On Approval of the Rules for Submission by Second-Tier Banks, Kazakhstan Development Bank Joint Stock Company and Organizations Conducting Certain Types of Banking Operations of Reports on Loans and Contingent Liabilities" (registered in the Register of State Registration of Normative Legal Acts under No. 8536, published on 8 August 2013 in the newspaper "Yuridicheskaya Gazeta" No. 117 (2492)).
Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24 April 2015 No. 66 "On Amendments and Additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28 April 2012 No. 174 "On Approval of the Rules for Submission by Second-Tier Banks, Kazakhstan Development Bank Joint Stock Company and Organizations Conducting Certain Types of Banking Operations of Reports on Loans and Contingent Liabilities" (registered in the Register of State Registration of Normative Legal Acts under No. 11335, published on 25 June 2015 in the information and legal system "Adilet").

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