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RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of June 29, 2023 No. 42

About modification and amendments in some resolutions of Board of National Bank of the Republic of Kazakhstan concerning submission of the reporting by the single accumulation pension fund and members of the security market

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 August 28, 2017 No. 167 "About approval of the list, forms, terms of the reporting of the single accumulation pension fund and Rules of their representation" (it is registered in the Register of state registration of regulatory legal acts at No. 15863) the following changes and amendments:

state preamble in the following edition:

"According to subitem 65-2) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" the Board of National Bank of the Republic of Kazakhstan DECIDES:";

state Items 1 and 2 in the following edition:

"1. Approve:

1) the list of the reporting of the single accumulation pension fund according to appendix 1 to this resolution;

2) report form about the cost of pension assets according to appendix 2 to this resolution;

3) report form about structure of investment portfolio of pension assets according to appendix 3 to this resolution;

4) report form about the pension assets which are in external management according to appendix 4 to this resolution;

5) report form about amounts of pension accruals and the number of individual retirement accounts of investors (receivers) according to appendix 5 to this resolution;

6) report form about amounts of pension accruals and the number of individual retirement accounts of investors (receivers) on the areas of the Republic of Kazakhstan (at the place of residence of the investor (receiver)) according to appendix 6 to this resolution;

7) report form about retirement benefits on the compulsory pension contributions compulsory for professional pension contributions, voluntary pension contributions according to appendix 7 to this resolution;

8) report form about amounts of pension payments and pension accruals to working (members of the family) of state members of the Eurasian Economic Union in the territory of the Republic of Kazakhstan according to appendix 8 to this resolution;

9) report form about the securities acquired at the expense of own assets according to appendix 9 to this resolution;

10) report form about transactions "the return repo" and the repo made at the expense of own assets according to appendix 10 to this resolution;

11) report form about the deposits, money and cash equivalents placed at the expense of own assets according to appendix 11 to this resolution;

12) report form about investments into the capital of other legal entities according to appendix 12 to this resolution;

13) report form about committed transactions on investment of own assets according to appendix 13 to this resolution;

14) report form on the financial instruments of the issuers who allowed default, acquired at the expense of pension assets according to appendix 14 to this resolution;

15) report form about the cost of one conventional unit of the pension assets created at the expense of compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions according to appendix 15 to this resolution;

16) report form about the cost of one conventional unit of contingent pension liabilities according to appendix 16 to this resolution;

17) report form about the assets and liabilities classified by sectors of economy (on own assets of the single accumulation pension fund), according to appendix 17 to this resolution;

18) report form about the assets and liabilities classified by sectors of economy (on pension assets of the single accumulation pension fund), according to appendix 18 to this resolution;

19) Rules of submission of the reporting by the single accumulation pension fund according to appendix 19 to this resolution.

2. The single accumulation pension fund represents to National Bank of the Republic of Kazakhstan in electronic format:

1) monthly:

the reporting provided by subitems 2) and 4) of Item 1 of this resolution no later than 7 (seventh) working days of the month following month under report in case of availability at the single accumulation pension fund of the pension assets transferred to external management – no later than 20 (twentieth) following month under report;

the reporting provided by subitems 3), 5), 6), 7), 9), 10), 11), 12), 13), 15) and 16) of Item 1 of this resolution no later than 7 (seventh) working days of the month following month under report;

2) quarterly:

the reporting provided by subitems and 14) Item 1 of this resolution, no later than 7 (seventh) working days of the month following reporting quarter;

the reporting provided by subitems 17) and 18) of Item 1 of this resolution no later than 25 (twenty fifth) following reporting quarter.";

state Item 7 in the following edition:

"7. This resolution becomes effective after ten calendar days after day of its first official publication.";

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 5 in edition according to appendix 5 to this resolution;

state appendix 9 in edition according to appendix 6 to this resolution;

state appendix 13 in edition according to appendix 7 to this resolution;

state appendix 13-1 in edition according to appendix 8 to this resolution;

state appendix 15 in edition according to appendix 9 to this resolution;

state appendix 16 in edition according to appendix 10 to this resolution;

state appendix 17 in edition according to appendix 11 to this resolution;

state appendix 18 in edition according to appendix 12 to this resolution;

state appendix 19 in edition according to appendix 13 to this resolution;

state appendix 20 in edition according to appendix 14 to this resolution;

state appendix 20-1 in edition according to appendix 15 to this resolution;

state appendix 20-2 in edition according to appendix 16 to this resolution;

add with appendix 18 in edition according to appendix 17 to this resolution;

add with appendix 19 in edition according to appendix 18 to this resolution;

state appendix 21 in edition according to appendix 19 to this resolution.

2. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of November 28, 2019 No. 211 "About approval of the list, forms, terms of submission of the reporting by the licensees performing activities in the security market, the single operator and Rules of its representation" (it is registered in the Register of state registration of regulatory legal acts at No. 19672) the following changes:

state preamble in the following edition:

"According to subitem 65-2) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan", Item 3 of article 3 of the Law of the Republic of Kazakhstan "About the security market" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" the Board of National Bank of the Republic of Kazakhstan DECIDES:";

in Item 1:

3) to state the subitem in the following edition:

"3) report form about transactions "the return repo" and the repo made at the expense of own assets according to appendix 3 to this resolution;";

13) to state the subitem in the following edition:

"13) report form about amounts of pension accruals and the number of investors (receivers) of voluntary pension contributions according to appendix 13 to this resolution;";

34) to state the subitem in the following edition:

"34) report form about purchasing requests (sale) of securities according to appendix 34 to this resolution;";

38) to state the subitem in the following edition:

"38) report form about purchasing requests (sale) of derivative financial instruments according to appendix 38 to this resolution;";

40) to state the subitem in the following edition:

"40) report form about purchasing requests (sale) of foreign currencies according to appendix 40 to this resolution;";

42) and 43) to exclude subitems;

subitems 52) to exclude 53) and 54);

56) and 57) to state subitems in the following edition:

"56) report form about the assets and liabilities classified by sectors of economy (on own assets of the Voluntary accumulation pension fund), according to appendix 56 to this resolution;

57) report form about the assets and liabilities classified by sectors of economy (on pension assets of the Voluntary accumulation pension fund), according to appendix 57 to this resolution;";

58) to exclude the subitem;

state Item 2 in the following edition:

"2. The organizations performing activities for management of investment portfolio (further – the managing director of investment portfolio), in the security market (further – brokers and (or) dealers) represent broker and (or) dealer activities to National Bank of the Republic of Kazakhstan (further – National Bank) in electronic format, monthly, no later than 5 (fifth) working days of the month following month under report, the reporting according to appendices 2, of 3, 4 and 5 to this resolution.

In addition to the reporting provided by part one of this Item, the managing director of investment portfolio represents to National Bank in electronic format, monthly, no later than 5 (fifth) working days of the month following month under report, the reporting according to appendices 6, of 7, of 8, of 9, of 10, of 15, of 16, of 17, 18 and 26 to this resolution.

The managing director of investment portfolio with the right of attraction of voluntary pension contributions (further – the Voluntary accumulation pension fund) in addition represents to National Bank in electronic format, monthly, no later than 5 (fifth) working days of the month following month under report, the reporting according to appendices 11, of 12, of 13, 14 and 27-2 to this resolution.

The managing director of investment portfolio to which pension assets are delivered in trust management (further – the trustee) in addition represents to National Bank in electronic format, monthly, no later than 5 (fifth) working days of the month following month under report, the reporting according to appendices 11, of 12, of 27, 27-1 and 27-3 to this resolution.

In case of management of the Voluntary accumulation pension fund of pension assets of the single accumulation pension fund according to the contract for investment asset management signed with National Bank, the Voluntary accumulation pension fund represents the reporting according to appendices 11, of 12, 13 and 14 to this resolution separately on the assets of the single accumulation pension fund and pension assets which are in management.

The Voluntary accumulation pension fund represents to National Bank in electronic format, quarterly, no later than 25 (twenty fifth) following reporting quarter, the reporting according to appendices 56 and 57 to this resolution.

In addition to the reporting provided by part one of this Item, brokers and (or) dealers represent to National Bank in electronic format, monthly, no later than 5 (fifth) working days of the month following month under report, the reporting according to appendices 6, 19 and 26 to this resolution.

Brokers and (or) dealers in addition represent to National Bank in electronic format, quarterly, no later than the last date following reporting quarter, the reporting according to appendices 20, of 21, of 22, of 23, 24 and 25 to this resolution.

The single operator represents to National Bank in electronic format, quarterly, no later than the last date following reporting quarter, the reporting according to appendices 24 and 25 to this resolution.

The custodian represents to National Bank in electronic format quarterly, no later than the last date following reporting quarter, the reporting according to appendices 24, of 25, 28 and 29 to this resolution.

The custodian of the Voluntary accumulation pension fund, the custodian performing storage and accounting of the pension assets which are in trust management of the managing director of investment portfolio in addition represents to National Bank in electronic format, monthly, no later than 5 (fifth) working days of the month following month under report, the reporting according to appendices 30, of 31, 32 and 33 to this resolution.

The organizer of the biddings represents to National Bank in electronic format, daily, until the end of the next working day, the reporting according to appendices 34, of 35, of 36, of 37, of 38, of 39, 40 and 41 to this resolution.

The organizer of the biddings represents to National Bank in electronic format, monthly, no later than 5 (fifth) working days of the month following month under report, the reporting according to appendices 44, of 45, of 46, of 47, of 48, of 49, 50 and 51 to this resolution.

The clearing organization represents to National Bank in electronic format, daily, until the end of the next working day, the reporting according to appendix 55 to this resolution.

The Voluntary accumulation pension fund having the license for implementation of broker and (or) dealer activities does not represent to National Bank the reporting according to appendices 21, of 22, of 23, 24 and 25 to this resolution.

Banks of the second level, branches of nonresident bank of the Republic of Kazakhstan and the National operator of mail having the license for implementation of broker and (or) dealer activities in the security market do not represent to National Bank the reporting according to appendices 2, of 3, of 4, of 5, 6 and 26 to this resolution.

Brokers and (or) dealers without the right of account management of clients do not represent to National Bank the reporting according to appendices 24 and 25 to this resolution.

The managing director of investment portfolio having the license for occupation broker and (or) dealer activities in the security market does not represent to National Bank the reporting according to the table 1 of appendix 16 to this resolution.

The insurance (reinsurance) organizations having license for activities on management of investment portfolio do not represent to National Bank the reporting according to this resolution.

The gold and exchange assets of National Bank and assets of National fund of the Republic of Kazakhstan delivered in trust management are not specified to managing directors of investment portfolio when filling the forms established by appendices 7, of 8, of 9, of 10, of 15, of 16, 17 and 18 to this resolution.";

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

state appendix 2 in edition according to appendix 21 to this resolution;

state appendix 3 in edition according to appendix 22 to this resolution;

state appendix 4 in edition according to appendix 23 to this resolution;

state appendix 5 in edition according to appendix 24 to this resolution;

state appendix 6 in edition according to appendix 25 to this resolution;

state appendix 7 in edition according to appendix 26 to this resolution

state appendix 8 in edition according to appendix 27 to this resolution;

state appendix 9 in edition according to appendix 28 to this resolution;

state appendix 10 in edition according to appendix 29 to this resolution;

state appendix 11 in edition according to appendix 30 to this resolution;

state appendix 12 in edition according to appendix 31 to this resolution;

state appendix 13 in edition according to appendix 32 to this resolution;

state appendix 14 in edition according to appendix 33 to this resolution;

state appendix 15 in edition according to appendix 34 to this resolution;

state appendix 16 in edition according to appendix 35 to this resolution;

state appendix 17 in edition according to appendix 36 to this resolution;

state appendix 18 in edition according to appendix 37 to this resolution;

state appendix 19 in edition according to appendix 38 to this resolution;

state appendix 20 in edition according to appendix 39 to this resolution;

state appendix 21 in edition according to appendix 40 to this resolution;

state appendix 22 in edition according to appendix 41 to this resolution;

state appendix 23 in edition according to appendix 42 to this resolution;

state appendix 24 in edition according to appendix 43 to this resolution

state appendix 25 in edition according to appendix 44 to this resolution;

state appendix 26 in edition according to appendix 45 to this resolution;

state appendix 27 in edition according to appendix 46 to this resolution;

state appendix 27-1 in edition according to appendix 47 to this resolution;

state appendix 27-2 in edition according to appendix 48 to this resolution;

state appendix 27-3 in edition according to appendix 49 to this resolution;

state appendix 28 in edition according to appendix 50 to this resolution;

state appendix 29 in edition according to appendix 51 to this resolution;

state appendix 30 in edition according to appendix 52 to this resolution;

state appendix 31 in edition according to appendix 53 to this resolution;

state appendix 32 in edition according to appendix 54 to this resolution;

state appendix 33 in edition according to appendix 55 to this resolution;

state appendix 34 in edition according to appendix 56 to this resolution;

state appendix 35 in edition according to appendix 57 to this resolution;

state appendix 36 in edition according to appendix 58 to this resolution;

state appendix 37 in edition according to appendix 59 to this resolution;

state appendix 38 in edition according to appendix 60 to this resolution;

state appendix 39 in edition according to appendix 61 to this resolution;

state appendix 40 in edition according to appendix 62 to this resolution;

state appendix 41 in edition according to appendix 63 to this resolution;

state appendix 44 in edition according to appendix 64 to this resolution;

state appendix 45 in edition according to appendix 65 to this resolution;

state appendix 46 in edition according to appendix 66 to this resolution;

state appendix 47 in edition according to appendix 67 to this resolution;

state appendix 48 in edition according to appendix 68 to this resolution;

state appendix 49 in edition according to appendix 69 to this resolution;

state appendix 50 in edition according to appendix 70 to this resolution;

state appendix 51 in edition according to appendix 71 to this resolution;

state appendix 55 in edition according to appendix 72 to this resolution;

state appendix 56 in edition according to appendix 73 to this resolution;

state appendix 57 in edition according to appendix 74 to this resolution;

state appendix 59 in edition according to appendix 75 to this resolution.

3. To department of statistics of the financial market (Buranbayeva A. M.) in the procedure established by the legislation of the Republic of Kazakhstan to provide:

1) together with Legal department (Kasenov A. S.) state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;

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

3) within ten working days after state registration of this resolution submission to Legal department of data on execution of the action provided by the subitem 2) of this Item.

4. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Baymagambetov A. M.

5. This resolution becomes effective after ten calendar days after day of its first official publication, except for the paragraph of the twenty first Item 1 of this resolution which becomes effective since January 1, 2024.

Suspend the paragraph of the twenty eighth Item 1 of this resolution till January 1, 2024, having determined that during suspension this paragraph is effective in the following edition:

"the reporting provided by subitems 3), 5), 6), 7), 9), 10), 11), 12), 13) and 15) of Item 1 of this resolution no later than 7 (seventh) working days of the month following month under report;".

Chairman of National Bank of Kazakhstan

G. Pirmatov

It is approved

Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan

 

It is approved

Agency of the Republic of Kazakhstan on regulation and development of the financial market

 

 

 

Appendix 1

to the Resolution of the Chairman of National Bank of Kazakhstan of June 29, 2023 No. 42

Appendix 1

to the Resolution of Board of National Bank of the Republic of Kazakhstan of August 28, 2017 No. 167

List of the reporting of the single accumulation pension fund

The reporting of the single accumulation pension fund includes:

1) report on the cost of pension assets;

2) report on structure of investment portfolio of pension assets;

3) the report on the pension assets which are in external management;

4) report on amounts of pension accruals and number of individual retirement accounts of investors (receivers);

5) the report on amounts of pension accruals and the number of individual retirement accounts of investors (receivers) on the areas of the Republic of Kazakhstan (at the place of residence of the investor (receiver));

6) report on retirement benefits on the compulsory pension contributions compulsory for professional pension contributions, voluntary pension contributions;

7) the report on amounts of pension payments and pension accruals to working (members of the family) of state members of the Eurasian Economic Union in the territory of the Republic of Kazakhstan;

8) the report on the securities acquired at the expense of own assets;

9) the operations statement "the return repo" and repo, made at the expense of own assets;

10) the report on the deposits, money and cash equivalents placed at the expense of own assets;

11) report on investments into the capital of other legal entities;

12) report on committed transactions on investment of own assets;

13) the report on the financial instruments of the issuers who allowed default, acquired at the expense of pension assets;

14) the report on the cost of one conventional unit of the pension assets created at the expense of compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions;

15) report on the cost of one conventional unit of contingent pension liabilities;

16) the report on the assets and liabilities classified by sectors of economy (on own assets of the single accumulation pension fund);

17) the report on the assets and liabilities classified by sectors of economy (on pension assets of the single accumulation pension fund).

Appendix 2

to the Resolution of the Chairman of National Bank of Kazakhstan of June 29, 2023 No. 42

Appendix 2

to the Resolution of Board of National Bank of the Republic of Kazakhstan of August 28, 2017 No. 167

The form intended for collection of administrative data

It is represented: in National Bank of the Republic of Kazakhstan

The form of administrative data is placed on Internet resource: www.nationalbank.kz

Report on the cost of pension assets

Index of form of administrative data: 1-ENPF_PA

Frequency: monthly

Accounting period: as of "__" ________ 20 ___ years

The group of people, providing information: single accumulation pension fund

Term of representation of form of administrative data: monthly, no later than 7 (seventh) working days of the month following month under report in case of availability of the pension assets transferred in external management no later than 20 (twentieth) following month under report

Form

Table. Cost of pension assets
The pension assets created for the account ______________________ (in tenge)

Indicator

date

date

1

2

3

1.

Remaining balance on investment accounts for the beginning of day, including:

1.1.

in tenge

1.2.

in foreign currencies

2.

Arrived money for investment accounts for the end of day, including:

2.1.

in tenge

2.2.

in foreign currencies

3.

Was disposed money from investment accounts for the end of day, including:

3.1.

in tenge

3.2.

in foreign currencies

4.

Remaining balance on investment accounts for the end of day ((1)+(2)-(3)), including:

4.1.

in tenge

4.2.

in foreign currencies

5.

The amount of the assets which are in external management for the end of day including:

5.1.

in tenge

5.2.

in foreign currencies

6.

The cost of other assets for the beginning of day, including:

6.1.

in tenge

6.2.

in foreign currencies

7.

The cost of other assets for the end of day, including:

7.1.

in tenge

7.2.

in foreign currencies

8.

In total cost of financial investments for the beginning of day, including:

8.1.

derivative financial instruments

9.

Arrived financial instruments for the end of day

10.

Was disposed financial instruments for the end of day

11.

In total cost of financial investments for the end of day ((8)+(9) - (10)+(12) - (12.4.1)-(12.7)), including:

11.1.

derivative financial instruments

12.

The added investment revenue (expense) for the end of day, including:

12.1.

income (expenses) connected with receipt of remuneration on financial instruments

12.2.

income (expenses) from change in value of the securities estimated at fair value

12.3.

income (expenses) from change in value of other assets

12.4.

income (expenses) from revaluation of foreign currency, including:

12.4.1.

income (expenses) from revaluation of money on the investment account and other assets

12.4.2.

income (expenses) from revaluation of financial investments

12.5.

income (expenses) connected with recovery (forming) of reserves (provisions) on covering of possible losses from impairment of securities

12.6.

other incomes (expenses) on financial instruments

12.7.

other incomes (expenses) which are not relating to financial instruments

13.

Total current value of pension assets for the end of day ((4)+(5)+(7)+(11))

14.

Commission fee from pension assets for the end of day, including:

14.1.

added

14.2.

paid

15.

Remaining balance of debt on commission fee from pension assets

16.

Commission fee from investment revenue for the end of day, including:

16.1.

added

16.2.

paid

17.

Remaining balance of debt on commission fee from investment revenue

18.

The added pension liabilities relating to pension assets for the end of day, including:

18.1.

the wrong (incorrectly credited) amount

18.2.

payments, transfers and one-time withdrawals

18.3.

others

19.

The fulfilled pension liabilities relating to pension assets for the end of day:

19.1.

the wrong (incorrectly credited) amount from the investment account

19.2.

payments and transfers

19.3.

others

20.

Retained earnings (uncovered loss)

21.

Remaining balance of pension liabilities for the end of day

22.

Remaining balance of the amounts on accounts of reserve funds for the beginning of day

23.

Remaining balance of the amounts on accounts of reserve funds for the end of day

24.

Total obligations on pension assets and retained earnings (uncovered loss) for the end of day ((15)+(17)+(20)+(21)+(23)):

25.

Total the cost of "net" pension assets for the end of day ((13)-(24))

Name ______________________________________

Адрес__________________________________________________________

________________________________________ phone

E-mail address _________________________

Contractor of ______________________________________ ________________
                  surname, name and middle name (in case of its availability) the signature, phone

The head or person to who function on signing of the report is assigned

_______________________________________ _____________
       surname, name and middle name (in case of its availability) the signature

Date "______" ______________ 20 __ years

Appendix

to report form about the cost of pension assets

The explanation on filling of form of administrative data
"The report on the cost of pension assets" (index – 1-ENPF_PA, frequency – monthly)

Chapter 1. General provisions

1. This explanation determines single requirements for filling of form of the administrative data "Report on the Cost of Pension Assets" (further – the Form).

2. The form is developed according to subitem 65-2) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics".

3. The form is filled with monthly single accumulation pension fund. Data in shape are specified in tenge.

4. The form is signed by the head or person to who function on signing of the report, and the contractor is assigned.

Chapter 2. The explanation on filling of the Form

5. Since January 1, 2024 the Form is represented separately on the pension assets created at the expense of compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions and on the pension assets created at the expense of compulsory pension contributions of the employer.

In the line "The Pension Assets Created for the Account" data on the pension assets created depending on pension contributions are specified: "compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions" and "compulsory pension contributions of the employer".

6. The form is filled for each day of month under report. Date is specified in the dd.mm.gggg format.

7. In lines 1.2., 2.2., 3.2., 4.2., 5.2., 6.2. and 7.2. the amounts equivalent to tenge are reflected.

8. Data on line 5 are specified according to data of the Report on the pension assets which are in external management according to appendix 4 to this resolution.

9. The assets reflected in lines 7.1. and 7.2. by the end of the reporting period reveal in the note to the Form provided in information system.

10. When filling line 9 data on financial instruments which are estimated on actual costs are specified. The costs incurred during transaction (which are directly connected with acquisition of financial instruments), including the remunerations and commission fees paid to agents, consultants, brokers (dealers), charges of stock exchanges and also banking expenses on money transfer join in the cost of these financial instruments. The cost of financial instruments also joins the remuneration added for the period until acquisition (in the presence of that).

11. When filling line 10 data on the realized or extinguished financial instruments on actual cost of realization or repayment are specified.

12. Data on line 11 are specified according to data of the Report on structure of investment portfolio of pension assets according to appendix 3 to this resolution.

13. When filling line 12.5. reserves (provisions) are reflected for the end of day of date of its forming (recovery).

14. When filling lines 12.6. and 12.7. data on gained other incomes and the incurred other expenses included in the cost of pension assets by the end of the reporting period reveal in the note to the Form provided in information system.

15. In line 13 the cost reflected in financial accounting is specified.

16. In lines 14 and 16 the amount of commission fee is specified.

17. When filling lines 15 and 17 the remaining balance of debt on commission fee the accruing result taking into account data by the end of the reporting period is specified.

18. In lines 18.2. and 19.2. transfer amounts of pension accruals in the Voluntary accumulation pension funds, in insurance companies, the amounts paid to receivers and other persons, the income tax amounts from retirement benefits on the compulsory pension contributions compulsory for professional pension contributions, voluntary pension contributions are specified.

On compulsory pension contributions of the employer only the amount of retirement benefits is specified.

19. When filling lines 18.3. and 19.3. data according to the other obligations included in the cost of pension assets by the end of the reporting period reveal in the note to the Form provided in information system.

20. Lines 22 and 23 are filled since January 1, 2024. In lines 22 and 23 the amount remaining balance on accounts of reserve funds is specified. These lines are filled only when filling data on compulsory pension contributions of the employer.

21. In case of lack of data the Form is represented without filling.

Appendix 3

to the Resolution of the Chairman of National Bank of Kazakhstan of June 29, 2023 No. 42

Appendix 3

to the Resolution of Board of National Bank of the Republic of Kazakhstan of August 28, 2017 No. 167

The form intended for collection of administrative data

It is represented: in National Bank of the Republic of Kazakhstan

The form of administrative data is placed on Internet resource: www.nationalbank.kz

Report on structure of investment portfolio of pension assets

Index of form of administrative data: 1-ENPF_SPPA

Frequency: monthly

Accounting period: as of "__" ________ 20 ___ years

The group of people, providing information: single accumulation pension fund

Term of representation of form of administrative data: monthly, no later than 7 (seventh) working days of the month following month under report

Form

Table 1. The securities acquired at the expense of pension assets

The pension assets created for the account ____________________________

Name of the trustee

Name of the issuer

Type of economic activity

Country of the issuer

Security type

Security identification number

1

2

3

4

5

6

7

1.

Government securities of the Republic of Kazakhstan

1.1.

x

x

2.

Non-state issued securities of the organizations of the Republic of Kazakhstan

2.1.

securities of banks of the second level

2.1.1.

2.2.

securities of legal entities, except for banks of the second level

2.2.1.

3.

Securities of foreign states

3.1.

x

x

4.

Non-state securities of nonresident issuers of the Republic of Kazakhstan

4.1.

x

x

5.

Securities of international financial institutions

5.1.

x

x

6.

Shares of investment funds

6.1.

7.

Total:

x

continuation of the table:

Number of securities (pieces)

Nominal value

Payment currency code

Purchase price for one security

Period

The purchase value of security (in tenge)

Currency code

the cost of one security (in tenge)

in total (in tenge)

clean price

date of registration

repayment date

8

9

10

11

12

13

14

15

16

continuation of the table:

Current value of securities

For information only (in tenge):

in total (in tenge)

in currency of nominal value

including the added remuneration (in tenge)

the created reserves (provisions)

receivables on securities

overdue receivables on securities

the created reserves (provisions) on overdue receivables

17

18

19

20

21

22

23

continuation of the table:

Category of securities

Security rating

Category of the list of stock exchange

The current coupon rate in portfolio (as a percentage)

for date of registration

on reporting date

for date of registration

on reporting date

24

25

26

27

28

29

Table 2. The securities acquired and placed on transactions "the return by repo" and repo

Name of the trustee

Name of the issuer

Country of the issuer

Security type

Security identification number

Number of securities (pieces)

Currency code of nominal value

Transaction currency code

1

2

3

4

5

6

7

8

9

1

Transaction "the return repo"

1.1.

direct method

1.1.1.

1.2.

automatic method

1.2.1.

Total:

2

Transaction of repo

2.1.

direct method

2.1.1.

2.2

automatic method

2.2.1.

Total:

continuation of the table:

Opening price for one security

Closing price for one security

Period

Current value of securities (in tenge)

Return rate on transaction (as a percentage)

Note

in tenge

in currency of nominal value

in tenge

in currency of nominal value

date of opening of transaction

closing date of transaction

10

11

12

13

14

15

16

17

18

Table 3. The deposits placed at the expense of pension assets

Name of the trustee

Bank name

Bank rating

Contribution currency code

Date of the conclusion and agreement number of bank deposit

for date of placement of contribution

on reporting date

date

number

1

2

3

4

5

6

7

8

Total:

continuation of the table:

Deposit term (in days)

Remuneration payment period

Remuneration rate (as a percentage annual)

The amount of principal debt on contribution

frequency

date

nominal

effective

in total (in tenge)

in foreign currency

9

10

11

12

13

14

15

continuation of the table:

Current value

Country of residence

For information only (in tenge):

in total (in tenge)

including the added remuneration

the created reserves

receivables on deposits

overdue receivables on deposits

the created reserves (provisions) on overdue receivables

in tenge

in foreign currency

16

17

18

19

20

21

22

23

Table 4. The affined precious metals

Name of the trustee

The name of the affined precious metal

Number of troy ounces

Payment currency code

Purchase price for one troy ounce

Total purchase value

Current value

in tenge

in foreign currency

in tenge

in foreign currency

in tenge

in foreign currency

1

2

3

4

5

6

7

8

9

10

11

Total:

Table 5. Conditional requirements and obligations

Name of the trustee

Name of type of the derivative financial instrument

Underlying asset

Currency code

Security identification number

The amount of requirements (obligations) for transaction date with the derivative tool (in tenge)

Current value on reporting date (in tenge)

1

2

3

4

5

6

7

8

1.

Conditional requirements for derivative financial instruments

1.1

1.1.1

Total:

2.

Contingent obligations on derivative financial instruments

2.1

2.1.1

Total:

Name ______________________________________

Адрес__________________________________________________________

________________________________________ phone

E-mail address _________________________

Contractor of ______________________________________ ________________
                  surname, name and middle name (in case of its availability) the signature, phone

The head or person to who function on signing of the report is assigned

_______________________________________ _____________
        surname, name and middle name (in case of its availability) the signature

Date "______" ______________ 20 __ years

Appendix

to report form about structure of investment portfolio of pension assets

The explanation on filling of form of administrative data
"The report on structure of investment portfolio of pension assets" (index – 1-ENPF_SPPA, frequency – monthly)

Chapter 1. General provisions

1. This explanation determines single requirements for filling of form of the administrative data "Report on Structure of Investment Portfolio of Pension Assets" (further – the Form).

2. The form is developed according to subitem 65-2) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics".

3. The form is filled with the single accumulation pension fund monthly as of the end of the accounting period. The Form does not join data on financial instruments according to which it is derecognized. Data in shape are specified in tenge.

4. The form is signed by the head or person to who function on signing of the report, and the contractor is assigned.

Chapter 2. The explanation on filling of the Form

5. Since January 1, 2024 the Form is represented separately on the pension assets created at the expense of compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions and on the pension assets created at the expense of compulsory pension contributions of the employer.

In the line "The Pension Assets Created for the Account" data on the pension assets created depending on pension contributions are specified: "compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions" and "compulsory pension contributions of the employer".

6. According to Table 1:

1) data on securities in shape are specified;

2) in column 2 the National Bank of the Republic of Kazakhstan or the name of the managing director of investment portfolio to which pension assets are delivered in trust management are specified;

3) in column 3 the name of the issuer of security is specified;

4) in the column 4 the type of economic activity is specified according to the national qualifier of the Republic of Kazakhstan to PK 03 Oil Company "General qualifier of types of economic activity". This column is filled in on non-state securities of resident issuers of the Republic of Kazakhstan;

5) in column 6 the type of the acquired security with indication of its type is specified;

6) in column 7 the national identification number (NIN) or the international identification number (ISIN code) or other identifier of security is specified;

7) in column 8 the quantity of the acquired securities is specified;

8) in columns 9 and 11 currency codes are specified according to the national qualifier of the Republic of Kazakhstan to RK 07 ISO 4217 Oil Company "Codes for representation of currencies and funds";

9) in column 10 on bonds the monetary value of bond value determined in case of its release on which the remuneration expressed as a percentage according to the coupon bond, and also the amount which is subject to payment to the bondholder in case of its repayment is charged is specified. The amount is specified in release currency;

10) in columns 12 and 13 the price reflected in the source document which confirms implementation of the transaction is specified (the exchange certificate, the report of the broker and (or) dealer, the received confirmation on the international interbank translation system of information and making payments SWIFT). In column 13 it is specified: according to debt securities clean price as a percentage of nominal value, according to equity securities – in absolute value;

11) in column 14 date of initial recognition in financial accounting is reflected;

12) in column 15 repayment date of debt securities is specified;

13) in column 16 the purchase value of security, including the expenses which are directly connected with acquisition, including the remunerations and commission charges paid to agents, consultants, brokers and (or) dealers, charges of stock exchanges, and also banking services on transfer and reduced by the size of the percent paid by the buyer to the seller is specified (in the presence of that);

14) in column 17 the cost of securities reflected in financial accounting is specified;

15) in column 20 the amount of reserves (provisions) reflected in financial accounting is specified;

16) in column 21 receivables amount on securities, subjects for payment in time, established by the prospectus of release is specified;

17) in column 22 the overdue receivables on securities which are not paid in time, provided by the prospectus of release are specified;

18) in column 23 the amount of reserves (provisions) on debit and overdue debt, reflected in financial accounting is specified;

19) in column 24 the category of security "estimated at fair value", "estimated on depreciated cost" is specified;

20) when filling columns 25 and 26 security rating on bonds, the rating of the issuer according to shares, score of the country on government securities assigned to one of the rating agencies specified in Item 3 of the resolution of Board of National Bank of the Republic of Kazakhstan of December 24, 2012 to No. 385 "About establishment of the minimum rating for legal entities and the countries which need of availability is required according to the legislation of the Republic of Kazakhstan regulating activities of the financial organizations, branches of nonresident banks of the Republic of Kazakhstan, branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan, the list of the rating agencies assigning this score", registered in the Register of state registration of regulatory legal acts at No. 8318 (further – the Resolution No. 385) is reflected. In the absence of rating in columns 25 and 26 it is specified "there is no rating". These columns are not filled in on government securities of the Republic of Kazakhstan. In column 25 the rating for date of initial recognition in financial accounting is reflected;

21) in columns 27 and 28 the category of securities of residents of the Republic of Kazakhstan according to the official listing of stock exchange of the Republic of Kazakhstan is specified. In the absence of category of the list of stock exchange of the Republic of Kazakhstan in columns 27 and 28 it is specified "there is no listing". These columns are not filled in on securities of nonresidents of the Republic of Kazakhstan and government securities of the Republic of Kazakhstan. In column 27 the category of the list of stock exchange for date of initial recognition in financial accounting is reflected;

22) in column 29 the coupon rate on debt financial instruments is specified date of representation of the Form.

7. According to Table 2:

1) in column 2 the National Bank of the Republic of Kazakhstan or the name of the managing director of investment portfolio to which pension assets are delivered in trust management are specified;

2) in column 5 the type of the security acquired (placed) on transactions "the return by repo" (repo) with indication of its type is specified;

3) in column 6 the national identification number (NIN) or the international identification number (ISIN code) or other identifier of security is specified;

4) in column 7 the quantity of the acquired (placed) securities on transactions "the return is specified to repo" (repo);

5) in columns 8 and 9 currency codes are specified according to the national qualifier of the Republic of Kazakhstan to RK 07 ISO 4217 Oil Company "Codes for representation of currencies and funds";

6) in columns 10 and 11 the price to within four signs after comma reflected in the source document which confirms transaction implementation "the return to repo" (repo) is specified. In case of payment of the acquired (placed) security in foreign currency columns 11 and 13 with simultaneous reflection of equivalent in national currency – tenge in columns 10 are filled in and 12, in case of payment of the acquired (placed) security in national currency – tenges are filled columns 10 and 12;

7) in column 16 the cost reflected in financial accounting is specified.

8. According to Table 3:

1) in column 2 the National Bank of the Republic of Kazakhstan or the name of the managing director of investment portfolio to which pension assets are delivered in trust management are specified;

2) when filling columns 4 and 5 the bank rating assigned to one of the rating agencies specified in Item 3 of the Resolution No. 385 is reflected. In case of lack of rating in columns 4 and 5 it is specified "there is no rating". These columns are not filled in on deposits in National Bank of the Republic of Kazakhstan;

3) in the column 6 currency codes are specified according to the national qualifier of the Republic of Kazakhstan to RK 07 ISO 4217 Oil Company "Codes for representation of currencies and funds";

4) in column 9 the deposit term on bank deposit agreement is specified, in case of prolongation of contribution term is reflected taking into account prolongation;

5) in columns 10 and 11 date and frequency of payment of cumulative remuneration is specified in accordance with the terms of bank deposit agreement;

6) in columns 14 and 15 the amount of placement of pension assets of contribution in bank is specified. In case of placement of pension assets in foreign currency deposit column 15 with simultaneous reflection of equivalent in national currency – tenge in the column 14, in case of placement of pension assets in domestic currency deposit is filled in – the tenge is filled column 14;

7) in column 16 the cost of deposits reflected in financial accounting is specified;

8) in column 20 the amount of reserves (provisions) reflected in financial accounting is specified;

9) in column 21 receivables amount on deposits is specified;

10) in column 22 the overdue receivables on deposits are specified;

11) in column 23 the amount of reserves (provisions) on debit and overdue debt, reflected in financial accounting is specified;

12) Table 3 is filled in with indication of deposit amount separately on each bank and on each currency of contribution.

9. According to Table 4:

1) in column 2 the National Bank of the Republic of Kazakhstan or the name of the managing director of investment portfolio to which pension assets are delivered in trust management are specified;

2) in the column 5 the currency code of payment is specified according to the national qualifier of the Republic of Kazakhstan to RK 07 ISO 4217 Oil Company "Codes for representation of currencies and funds";

3) in columns 6 and 8 the purchase price and purchase value are specified at the market rate of currency exchange which developed for date of transaction, in the column 11 the amount is reflected at the market rate of currency exchange which developed on reporting date. In case of acquisition of the affined precious metal in national currency – the tenge, fill in columns 6, 8 and 10;

4) in column 10 the amount reflected in financial accounting is specified.

10. According to Table 5:

1) in column 2 the National Bank of the Republic of Kazakhstan or the name of the managing director of investment portfolio to which pension assets are delivered in trust management are specified;

2) in column 4 the underlying asset of the derivative financial instrument (the name of security and its issuer, currency, remuneration rate, goods and other underlying assets) is specified;

3) in column 5 the transaction currency is specified. The currency code is specified according to the national qualifier of the Republic of Kazakhstan to RK 07 ISO 4217 Oil Company "Codes for representation of currencies and funds";

4) in column 6 the national identification number (NIN) or the international identification number (ISIN code) or other identifier of security is specified, column 6 is filled in if underlying asset of the derivative financial instrument is the security;

5) in column 7 the amount of conditional requirements and obligations which is created when carrying out transaction with derivative tools, according to requirements of the resolution of Board of National Bank of the Republic of Kazakhstan of July 1, 2011 No. 69 "About approval of the Instruction for conducting the financial accounting of the transactions with pension assets performed by the single accumulation pension fund and the Voluntary accumulation pension funds", registered in the Register of state registration of regulatory legal acts at No. 7118 is specified;

6) in column 8 market value (replacement cost) of the derivative financial instrument which represents is specified:

according to transactions on purchase – the size of excess of the current market value of the derivative financial instrument over the nominal contractual value of this derivative financial instrument (conditional requirements), size of excess of nominal contractual value of the derivative financial instrument over the current market value of this derivative financial instrument (contingent obligations);

according to transactions for sale – the size of excess of nominal contractual value of the derivative financial instrument over the current market value of this derivative financial instrument (conditional requirements), size of excess of the current market value of the derivative financial instrument over the nominal contractual value of this derivative financial instrument (contingent obligations).

11. In case of lack of data the Form is represented without filling.

Appendix 4

to the Resolution of the Chairman of National Bank of Kazakhstan of June 29, 2023 No. 42

Appendix 4

to the Resolution of Board of National Bank of the Republic of Kazakhstan of August 28, 2017 No. 167

The form intended for collection of administrative data

It is represented: in National Bank of the Republic of Kazakhstan

The form of administrative data is placed on Internet resource: www.nationalbank.kz

The report on the pension assets which are in external management

Index of form of administrative data: 1-ENPF_A-VNESH

Frequency: monthly

Accounting period: as of "__" ________ 20 ___ years

The group of people, providing information: single accumulation pension fund

Term of representation of form of administrative data: monthly, no later than 7 (seventh) working days of the month following month under report in case of availability of the pension assets transferred in external management no later than 20 (twentieth) following month under report

Form

Table. The pension assets which are in external management

The pension assets created for the account _______________________

Name of the external managing director of pension assets

Number and date of the trust management agreement

Expected period of management of pension assets

Current value of the pension assets which are in management (in tenge)

Note

1

2

3

4

5

6

Total:

Name ______________________________________

Адрес__________________________________________________________

________________________________________ phone

E-mail address _________________________

Contractor of ______________________________________ ________________
                  surname, name and middle name (in case of its availability) the signature, phone

The head or person to who function on signing of the report is assigned

_______________________________________ _____________
       surname, name and middle name (in case of its availability) the signature

Date "______" ______________ 20 __ years

Appendix

to report form about the pension assets which are in external management

The explanation on filling of form of administrative data
"The report on the pension assets which are in external management" (index – 1-ENPF_A-VNESH, frequency – monthly)

Chapter 1. General provisions

1. This explanation determines single requirements for filling of form of the administrative Data "The Report on the Pension Assets Which Are in External Management" (further – the Form).

2. The form is developed according to subitem 65-2) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics".

3. The form is filled with monthly single accumulation pension fund as of the end of the accounting period. Data in shape are specified in tenge.

4. The form is signed by the head or person to who function on signing of the report, and the contractor is assigned.

Chapter 2. The explanation on filling of the Form

5. Since January 1, 2024 the Form is represented separately on the pension assets created at the expense of compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions and on the pension assets created at the expense of compulsory pension contributions of the employer.

In the line "The Pension Assets Created for the Account" data on the pension assets created depending on pension contributions are specified: "compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions" and "compulsory pension contributions of the employer".

6. The form is represented on the assets which are in investment management at the foreign organization performing activities for management of investment portfolio according to the legislation of foreign state, meeting the requirements of National Bank of the Republic of Kazakhstan, or delivered in trust management of managing investment portfolio (further – the managing director of pension assets).

7. The form is filled by each managing director of pension assets.

8. In column 4 the period of management of pension assets under the agreement is specified. If the period of management of pension assets is not provided in the agreement, in column 4 the sign is specified "-".

9. In column 5 the current value of the pension assets which are in management on reporting date is specified.

10. If the managing director of pension assets transfers all amount of pension assets in the accounting period to other managing director, or returns them to the single accumulation pension fund and terminates the agreement, in columns 2, 3 and 4 data on this managing director of pension assets the last day of transfer of assets and obligations are specified and in column 6 information on results of the transferred assets (the amount of pension assets and where this amount was transferred) is specified.

11. In case of lack of data the Form is represented without filling.

Appendix 5

to the Resolution of the Chairman of National Bank of Kazakhstan of June 29, 2023 No. 42

Appendix 5

to the Resolution of Board of National Bank of the Republic of Kazakhstan of August 28, 2017 No. 167

The form intended for collection of administrative data

It is represented: in National Bank of the Republic of Kazakhstan

The form of administrative data is placed on Internet resource: www.nationalbank.kz

Report on amounts of pension accruals and number of individual retirement accounts of investors (receivers)

Index of form of administrative data: 1-ENPF_PV

Frequency: monthly

Accounting period: as of "___" ________ 20 ___ years

The group of people, providing information: single accumulation pension fund

Term of representation of form of administrative data: monthly, no later than 7 (seventh) working days of the month following month under report

Form

Table. Amounts of pension accruals and number of individual retirement accounts of investors (receivers)

On the pension accruals which are in trust management

__________________________________________________
     (name of the managing director of pension assets)

(in thousands of tenges)

Age of investors (receivers)

Individual retirement accounts of investors (receivers)

on accounting of compulsory pension contributions

Men

Women

The number of individual retirement accounts of investors (receivers) with pension accruals

Amount of pension accruals

The number of individual retirement accounts of investors (receivers) without pension accruals

The number of individual retirement accounts of investors (receivers) with pension accruals

Amount of pension accruals

The number of individual retirement accounts of investors (receivers) without pension accruals

1

2

3

4

5

6

7

up to 20 years

21 years

22 years

23 years

24 years

25 years

26 years

27 years

28 years

29 years

30 years

31 years

32 years

33 years

34 years

35 years

36 years

37 years

38 years

39 years

40 years

41 years

42 years

43 years

44 years

45 years

46 years

47 years

48 years

49 years

50 years

51 years

52 years

53 years

54 years

55 years

56 years

57 years

58 years

59 years

60 years

61 years

62 years

63 years

64 years

65 years

66 years

67 years

68 years

69 years

70 years

71 years

72 years

73 years

74 years

75 years

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