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The document ceased to be valid since  January 11, 2026 according to Item 2 of the Resolution of Board of National Bank of the Republic of Kazakhstan of December 24, 2025 No. 100

RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of November 29, 2017 No. 237

"About modification and amendments in the resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 75 "About approval of the list, forms, terms of the reporting on accomplishment of prudential standard rates by banks of the second level and Rules of their representation"

For the purpose of enhancement of the regulatory legal acts of the Republic of Kazakhstan regulating activities of banks of the second level and according to the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 75 "About approval of the list, forms, terms of the reporting on accomplishment of prudential standard rates by banks of the second level and Rules of their representation" (registered in the Register of state registration of regulatory legal acts at No. 11162, published on June 2, 2015 in information system of law of Ad_let) the following changes and amendment:

state Items 1 and 2 in the following edition:

"1. Approve:

1) the list of the reporting on accomplishment of prudential standard rates by banks of the second level according to appendix 1 to this resolution;

2) report form about accomplishment of prudential standard rates according to appendix 2 to this resolution;

3) report form about disaggregation of the assets weighed taking into account credit risk according to appendix 3 to this resolution;

4) report form about disaggregation of the contingent and possible obligations weighed taking into account credit risk according to appendix 4 to this resolution;

5) report form about disaggregation of conditional and possible requirements and obligations for the derivative financial instruments weighed taking into account credit risk according to appendix 5 to this resolution;

6) report form about disaggregation of calculation of specific interest risk (by currencies) according to appendix 6 to this resolution;

7) report form about distribution of open line items on time frames (by currencies) according to appendix 7 to this resolution;

8) report form about disaggregation of calculation of general interest risk (by currencies) according to appendix 8 to this resolution;

9) report form about disaggregation of the maximum extent of risk on one borrower (by borrowers) according to appendix 10 to this resolution;

10) report form about disaggregation of coefficient of current liquidity of k4 according to appendix 11 to this resolution;

11) report form about disaggregation of coefficients of urgent liquidity of k4-1, k4-2, k4-3 according to appendix 12 to this resolution;

12) report form about disaggregation of coefficients of urgent currency liquidity of k4-4, k4-5, k4-6 according to appendix 13 to this resolution;

13) report form about foreign exchange positions on each foreign currency and currency net position for each working day of week (month) according to appendix 14 to this resolution;

14) report form about calculation of average monthly size of internal assets, internal and other obligations, coefficient of placement of part of means in internal assets according to appendix 15 to this resolution;

15) report form about disaggregation of capitalization ratios of banks to obligations to nonresidents of the Republic of Kazakhstan according to appendix 16 to this resolution;

16) report form about calculation of coefficients of sufficiency of equity in case of securitization according to appendix 17 to this resolution;

17) report form about disaggregation of the assets weighed taking into account the credit risk represented by Islamic banks according to appendix 18 to this resolution;

18) report form about disaggregation of the contingent and possible obligations weighed taking into account the credit risk represented by Islamic banks according to appendix 19 to this resolution;

19) report form about disaggregation of the market risk connected with change of market value of inventory stocks, represented by Islamic banks according to appendix 20 to this resolution;

20) report form about disaggregation of coverage ratio of liquidity according to appendix 20-1 to this resolution;

21) report form about disaggregation of coefficient net stable funding according to appendix 20-2 to this resolution;

22) Rules of submission of the reporting on accomplishment of prudential standard rates by banks of the second level according to appendix 21 to this resolution.

2. Banks of the second level represent to National Bank of the Republic of Kazakhstan in electronic format:

1) monthly the reporting provided by subitems 2), 3), 4), 5), 6), 7), 8), 9), 10), 11), 12), 14), 15), 16), 17), 18) and 19) of Item 1 of this resolution - no later than the seventh working day of the month following month under report;

2) monthly the reporting provided by subitems 20) and 21) of Item 1 of this resolution - no later than the tenth working day of the month following month under report;

3) weekly the reporting provided by the subitem 13) of Item 1 of this resolution - no later than the fifth working day of the week following reporting week.

In case of completion of calendar month in reporting week, the reporting provided by the subitem 3) of this Item is provided no later than the seventh working day of month, the following for completed month, separately for the calendar days of reporting week relating to the completed month and for calendar days of reporting week of the month following for completed month.";

state appendix 1 in edition according to appendix 1 to this resolution;

state appendix 2 in edition according to appendix 2 to this resolution;

state appendix 3 in edition according to appendix 3 to this resolution;

state appendix 4 in edition according to appendix 4 to this resolution;

state appendix 6 in edition according to appendix 5 to this resolution;

state appendix 10 in edition according to appendix 6 to this resolution;

state appendix 11 in edition according to appendix 7 to this resolution;

state appendix 12 in edition according to appendix 8 to this resolution;

state appendix 13 in edition according to appendix 9 to this resolution;

state appendix 15 in edition according to appendix 10 to this resolution;

state appendix 16 in edition according to appendix 11 to this resolution;

state appendix 17 in edition according to appendix 12 to this resolution;

state appendix 20-1 in edition according to appendix 13 to this resolution;

add with appendix 20-2 in edition according to appendix 14 to this resolution.

2. To department of researches and statistics (Tutushkin V. A.) in the procedure established by the legislation of the Republic of Kazakhstan to provide:

1) together with Legal department (Sarsenov N. V.) state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this resolution the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;

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

4) within ten working days after state registration of this resolution submission to Legal department of data on execution of the actions provided by subitems 2), 3) of this Item and Item 3 of this resolution.

3. To management on consumer protection of financial services and external communications (Terentyev A. L.) provide the direction of this resolution on official publication in periodic printing editions within ten calendar days after its state registration in the Ministry of Justice of the Republic of Kazakhstan.

4. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Kurmanov Zh. B.

5. This resolution becomes effective after ten calendar days after day of its first official publication.

Chairman of National Bank

D. Akishev

It is approved

Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan

December 20, 2017

 

N. Aydapkelov

Appendix 1

to the Resolution of Board of National Bank of the Republic of Kazakhstan of November 29, 2017 No. 237

Appendix 1

to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 75

List of the reporting on accomplishment of prudential standard rates by banks of the second level

The reporting on accomplishment of prudential standard rates by banks of the second level includes:

1) report on accomplishment of prudential standard rates;

2) the report on disaggregation of the assets weighed taking into account credit risk;

3) the report on disaggregation of the contingent and possible obligations weighed taking into account credit risk;

4) the report on disaggregation of conditional and possible requirements and obligations on the derivative financial instruments weighed taking into account credit risk;

5) the report on disaggregation of calculation of specific interest risk (by currencies);

6) the report on distribution of open line items on time frames (by currencies);

7) the report on disaggregation of calculation of general interest risk (by currencies);

8) the report on disaggregation of the maximum extent of risk on one borrower (by borrowers);

9) report on disaggregation of coefficient of current liquidity of k4;

10) report on disaggregation of coefficients of urgent liquidity of k4-1, k4-2, k4-3;

11) report on disaggregation of coefficients of urgent currency liquidity of k4-4, k4-5, k4-6;

12) the report on foreign exchange positions on each foreign currency and currency net position for each working day of week (month);

13) the report on calculation of average monthly size of internal assets, internal and other obligations, coefficient of placement of part of means in internal assets;

14) the report on disaggregation of capitalization ratios of banks to obligations to nonresidents of the Republic of Kazakhstan;

15) the report on calculation of coefficients of sufficiency of equity in case of securitization;

16) the report on disaggregation of the assets weighed taking into account credit risk, represented by Islamic banks;

17) the report on disaggregation of the contingent and possible obligations weighed taking into account credit risk, represented by Islamic banks;

18) the report on disaggregation of the market risk connected with change of market value of inventory stocks, represented by Islamic banks;

19) report on disaggregation of coverage ratio of liquidity;

20) report on disaggregation of coefficient net stable funding.

Appendix 2

to the Resolution of Board of National Bank of the Republic of Kazakhstan of November 29, 2017 No. 237

Appendix 2

to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 75

The form intended for collection of administrative data

Report on accomplishment of prudential standard rates

Accounting period: on "____" __________ 20 ____ years

________________________________________________

                  (bank name)

Index: 1-BVU_Prud_norm

Frequency: monthly

Represents: bank of the second level

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

Representation term: no later than the seventh working day of the month following month under report.

Name

Amount

1

2

3

1

Minimum size of equity

 

2

Equity

 

3

Capital of the first level

 

4

Fixed capital as amount

 

5

The paid common shares

 

6

Supplementary paid-in capital

 

7

Retained net profit of last years

 

8

Retained net profit of the current year

 

9

The cumulative opened reserve

 

10

Reserves on revaluation of fixed assets and the cost of financial assets, available for sale

 

11

Fixed capital behind minus:

 

11.1

own redeemed common shares

 

11.2

intangible assets, including goodwill

 

11.3

loss of last years

 

11.4

loss of the current year

 

11.5

deferred tax asset minus deferred tax liabilities, except for parts of the deferred tax assets recognized concerning deductible temporary differences

 

11.6

reserves on other revaluation

 

11.7

sales returns, the assets connected with transactions on securitization

 

11.8

income or losses from change of fair value of the financial liability, in connection with change of credit risk according to such obligation

 

11.9

the regulatory adjustments which are deductible from the added capital, but in connection with its insufficient level subtracted from fixed capital

 

11:10

the amount of exceeding of investments of bank (investment of bank into financial instruments of the financial organizations in which the bank has less than 10 (ten) percent of issued shares (shares in the authorized capital) in total exceeding 10 (ten) percent from fixed capital of bank after application of regulatory adjustments), increased by share of investments into common shares in the total amount of investments

 

11:11

the amount of exceeding of investments of bank of common shares of the financial organization in which the bank has 10 (ten) and more percent from issued shares (shares in the authorized capital), and also part of the deferred tax assets recognized concerning deductible temporary differences (in total the exceeding 15 (fifteen) percent from fixed capital of bank after application of regulatory adjustments)

 

12

Added capital as amount:

 

12.1

the termless agreements corresponding to criteria as a result of which at the same time there is financial asset at one person and the financial liability or other financial instrument confirming the right to share of the assets of the legal entity which remained later deductions of all its obligations at other person

 

12.2

the termless financial instruments attracted till January 1, 2015

 

12.3

the paid preferred shares corresponding to the established criteria

 

12.4

the paid preferred shares which are not corresponding to the established criteria

 

13

The added capital behind minus:

 

13.1

investments of bank into own termless financial instruments by direct or indirect method

 

13.2

own redeemed preferred shares of bank

 

13.3

the amount of exceeding of investments of bank (investment of bank into financial instruments of the financial organizations in which the bank has less than 10 (ten) percent of issued shares (shares in the authorized capital) in total exceeding 10 (ten) percent from fixed capital of bank after application of regulatory adjustments), increased by share of investments into termless financial instruments in the total amount of investments

 

13.4

investments of bank into termless financial instruments of the financial organizations in which the bank has 10 (ten) and more percent from issued shares (shares in the authorized capital) deductible from the added capital

 

13.5

the regulatory adjustments which are deductible from the capital of the second level, but in connection with its insufficient level subtracted from the added capital

 

14

Capital of the second level

 

15

Subordinated debt

 

16

The subordinated debt attracted till January 1, 2015 in national currency

 

17

The subordinated debt attracted till January 1, 2015 in foreign currency

 

18

The capital of the second level behind minus:

 

18.1

the redeemed own subordinated debt of bank (investment into subordinated debt)

 

18.2

the amount of exceeding of investments of bank (investment of bank into financial instruments of the financial organizations in which the bank has less than 10 (ten) percent of issued shares (shares in the authorized capital) in total exceeding 10 (ten) percent from fixed capital of bank after application of regulatory adjustments), increased by share of investments into subordinated debt in the total amount of investments

 

18.3

investments of bank into subordinated debt of the financial organizations, in which the bank has 10 (ten) percent and more from issued shares (shares in the authorized capital), the legal entity, deductible from the capital of the second level

 

19

The positive difference which is subject to deduction from equity

 

19.1

Positive difference between deposit amount of physical persons and equity according to the data of the balance sheet increased by 5,5, subject to deduction from equity

 

19.2

Positive difference between provisions (reserves) calculated according to appendices 1 to the Normative values and technique of calculations of prudential standard rates and other regulations and limits, obligatory to observance, for Islamic banks established according to appendix 1 to the resolution of Board of National Bank of the Republic of Kazakhstan of May 30, 2016 No. 144 "About establishment of prudential standard rates and other regulations and limits, obligatory to observance, for Islamic banks, their normative values and technique of calculations of prudential standard rates and other regulations and limits, obligatory to observance, for Islamic banks (further - Standard rates No. 144) and to Normative values and techniques of calculations of prudential standard rates and other regulations, obligatory to observance, and limits of the size of the capital of bank for certain date, No. 170 established according to appendix 1 to the resolution of Board of National Bank of the Republic of Kazakhstan of September 13, 2017 "About establishment of normative values and techniques of calculations of prudential standard rates and other regulations, obligatory to observance, and limits of the size of the capital of bank for certain date and Rules of calculation and limits of open foreign exchange position" (further - Standard rates No. 170) and the provisions (reserves) created and reflected in financial accounting of bank according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting, subject to deduction from equity

 

19.2.1

Provisions (reserves) calculated according to appendices 1 to Standard rates No. 144 and Standard rates No. 170

 

19.2.2

Provisions (reserves) created and reflected in financial accounting of bank according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting

 

19.2.3

Positive difference between provisions (reserves) calculated according to appendices 1 to Standard rates No. 144 and Standard rates No. 170 and the provisions (reserves) created and reflected in financial accounting of bank according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting

 

20

Coefficient of sufficiency of equity (kl)

 

21

Coefficient of sufficiency of equity (kl-2)

 

22

Coefficient of sufficiency of equity (k 2)

 

23

Retained net income of bank on which restriction regarding the termination of dividend payout and the return share repurchase is imposed

 

24

Not invested remaining balance of means accepted on the terms of the custodial agreement

 

25

Total the assets weighed taking into account credit risk

 

26

Total the contingent and possible obligations weighed taking into account credit risk

 

27

Total the derivative financial instruments weighed taking into account credit risk

 

28

Specific interest risk

 

29

General interest risk

 

30

Total the market risk connected with change of rate of remuneration

 

31

Specific risk

 

32

General risk

 

33

Total the market risk connected with change of share market value and market value of derivative financial instruments which underlying asset are shares or index on the share

 

34

Total the market risk connected with change of the exchange rate of foreign currencies (market value of precious metals)

 

35

Total the market risk connected with change of share market value (including the Islamic securities acquired with sales objective)

 

36

Total the risk on inventory stocks connected with change of market value

 

37

The amount of long and short positions on financial instruments with the market risk connected with change of market value

 

38

Difference of the amounts of long and short positions on financial instruments with the market risk connected with change of market value

 

39

Amount of open foreign exchange positions

 

40

The assets and conditional and possible requirements and obligations calculated taking into account market risk

 

41

Average size of annual gross income

 

42

Operational risk

 

43

Total debt of one borrower or group of the interconnected borrowers who are not connected with bank the special relations on any kind of obligations to bank

 

44

Coefficient of the maximum extent of risk on one borrower who is not connected with bank the special relations - (k 3)

 

45

Total debt of one borrower or group of the interconnected borrowers connected with bank the special relations on any kind of obligations to bank

 

46

Coefficient of the maximum extent of risk on one borrower (group of borrowers) connected with bank the special relations - (k3. 1)

 

47

The amount of risks on all borrowers connected with bank the special relations

 

48

Coefficient of the amount of risks on the borrowers connected with bank the special relations (Ро)

 

49

Maximum amount of blank loan, unsecured contingent obligations before the borrower or for the borrower for benefit of the third parties, on which the bank can have requirements to the borrower during current and two next months, according to obligations of the corresponding borrowers, and also obligations of the nonresidents of the Republic of Kazakhstan registered or who are citizens of offshore zones except for of requirements to residents of the Republic of Kazakhstan with the rating of the Standard & Poor agency "s or the rating of similar level of the Fitch or Moody agencies" s Investors Service is no more than one Item lower than the sovereign rating of the Republic of Kazakhstan and nonresidents having rating s or the rating of similar level of one of other rating agencies is not lower "And" the Standard & Poor agencies ", except for is not lower than nonresidents with rating "And" the Standard & Poor agencies" s or the rating of similar level of one of other rating agencies, concerning one borrower or group of the interconnected borrowers

 

50

Coefficient of the maximum size of blank credit (Bq)

 

51

The cumulative amount of risks of bank on one borrower, the size of each of which exceeds 10 (ten) percent from equity of bank

 

52

The coefficient of the cumulative amount of risks on one borrower, the size of each of which exceeds 10 (ten) percent - from equity (Рк)

 

53

The cumulative amount of the securitized credits transferred to special finance company of Fund of Stressful Assets joint-stock company

 

54

Coefficient of the cumulative amount of the securitized credits transferred to special finance company of Fund of Stressful Assets joint-stock company

 

55

Highly liquid assets

 

56

Obligations poste restante

 

57

Coefficient of current liquidity (k 4)

 

58

Urgent obligations with remaining period before repayment up to seven days inclusive

 

59

Liquidity rate (k4-1)

 

60

Quick assets with remaining period before repayment up to one month inclusive, including highly liquid assets

 

61

Urgent obligations with remaining period before repayment up to one month inclusive

 

62

Liquidity rate (k4-2)

 

63

Quick assets with remaining period before repayment up to three months inclusive, including highly liquid assets

 

64

Urgent obligations with remaining period before repayment up to three months inclusive

 

65

Liquidity rate (k4-3)

 

66

Assets for calculation of coefficient of urgent currency liquidity

k4-4:

 

66.1

on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total)

 

66.2

on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency"

 

66.3

(the currency type is specified)

 

66.4

(the currency type is specified)

 

67

Obligations for calculation of coefficient of urgent currency liquidity of k4-4

 

67.1

on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total)

 

67.2

on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency"

 

67.3

(the currency type is specified)

 

67.4

(the currency type is specified)

 

68

Coefficient of urgent currency liquidity (k4-4):

 

68.1

on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total)

 

68.2

on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency"

 

68.3

(the currency type is specified)

 

68.4

(the currency type is specified)

 

69

Assets for calculation of coefficient of urgent currency liquidity

k4-5:

 

69.1

on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total)

 

69.2

on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency"

 

69.3

(the currency type is specified)

 

69.4

(the currency type is specified)

 

70

Obligations for calculation of coefficient of urgent currency liquidity of k4-5, the conversion of equal 90% increased by coefficient

 

70.1

on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total)

 

70.2

on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency"

 

70.3

(the currency type is specified)

 

70.4

(the currency type is specified)

 

71

Coefficient of urgent currency liquidity (k4-5):

 

71.1

on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total)

 

71.2

on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency"

 

71.3

(the currency type is specified)

 

71.4

(the currency type is specified)

 

72

Assets for calculation of coefficient of urgent currency liquidity

k4-6:

 

72.1

on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total)

 

72.2

on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency"

 

72.3

(the currency type is specified)

 

72.4

(the currency type is specified)

 

73

Obligations for calculation of coefficient of urgent currency liquidity of k4-6, the conversion of equal 80% increased by coefficient

 

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