RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of December 25, 2023 No. 99

About introduction of amendments to some resolutions of Board of National Bank of the Republic of Kazakhstan concerning submission of the reporting by participants of the insurance 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 March 2, 2021 No. 24 "About approval of the list, forms, terms of submission of the reporting by branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan and branches of insurance nonresident brokers of the Republic of Kazakhstan and Rules of its representation" (it is registered in the Register of state registration of regulatory legal acts at No. 22322) 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 to the Republic of Kazakhstan", Item 2 of article 74 of the Law of the Republic of Kazakhstan "About insurance activity" 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:

8) to state the subitem in the following edition:

"8) report form about transactions "the return repo", repo according to appendix 8 to this resolution;";

15) to state the subitem in the following edition:

"15) report form about insurance premiums and award of the state according to appendix 15 to this resolution;";

in appendix 1:

7) to state the subitem in the following edition:

"7) operations statement "the return repo", repo;";

14) to state the subitem in the following edition:

"14) report on insurance premiums and award of the state;";

in the Explanation on filling of form of administrative data of appendix 2:

change in Kazakh is made to the name, the text in Russian does not change;

state Items 1 and 2 in the following edition:

"1. This explanation determines single requirements for filling of form of the administrative data "Report on Money and Bank Deposits" (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 to the Republic of Kazakhstan", Item 2 of article 74 of the Law of the Republic of Kazakhstan "About insurance activity" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics".";

state Item 5 in the following edition:

"5. In columns 5 and 6 score 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 is specified. In the absence of rating agency in columns 5 and 6 it is specified "there is no rating".";

in the Explanation on filling of form of administrative data of appendix 3:

change in Kazakh is made to the name, the text in Russian does not change;

state Items 1 and 2 in the following edition:

"1. This explanation determines single requirements for filling of form of the administrative data "Report on Securities" (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 to the Republic of Kazakhstan", Item 2 of article 74 of the Law of the Republic of Kazakhstan "About insurance activity" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics".";

5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, 14 and 15 to state Items in the following edition:

"5. In column 4 the international security identification number (ISIN code) is specified.

6. In column 8 on bonds the monetary value of nominal/purchase value of the bond 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. According to shares purchase value in share acquisition currency is specified.

7. In the column 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". On bonds the release currency, according to shares – acquisition currency is specified.

8. In column 10 acquisition value of equity securities, nominal value of debt securities is specified reporting date, available for sale.

9. In column 15 acquisition value of equity securities, nominal value of the debt securities on reporting date carried at fair value through profit or loss is specified.

10. In column 19 acquisition value of equity securities, nominal value of the debt securities on reporting date withheld before repayment is specified.

11. In column 23 book value of the encumbered securities is specified.

12. In column 24 book value of the securities encumbered with repurchase agreements is specified.

13. In column 27 the name of the international stock exchange according to shares of legal entities - nonresidents of the Republic of Kazakhstan is specified.

14. In columns 28 and 29 the category of securities - residents of the Republic of Kazakhstan according to the official listing of stock exchange of the Republic of Kazakhstan, requirements to which are established by the Requirements to the issuers and their securities allowed to the address on the stock exchange, and also to separate categories of the official listing of stock exchange, approved by the resolution of Board of National Bank of the Republic of Kazakhstan of March 27, 2017 No. 54 "About approval of Requirements to the issuers and their securities allowed to the address on the stock exchange, and also to separate categories of the official listing of stock exchange and modification of some regulatory legal acts of the Republic of Kazakhstan concerning regulation of the security market", registered in the Register of state registration of regulatory legal acts at No. 15175 is specified. In the absence of category of the list of stock exchange of the Republic of Kazakhstan in columns 28 and 29 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.

15. When filling columns 30, of 31, 32 and 33 score 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 is specified. In the absence of rating in columns 30, of 31, 32 and 33 it is specified "there is no rating". These columns are not filled in on government securities of the Republic of Kazakhstan.";

in the Explanation on filling of form of administrative data of appendix 4:

state Items 1 and 2 in the following edition:

"1. This explanation determines single requirements for filling of form of the administrative data "The Report on Structure of the Investment Portfolio Acquired for the Asset Account, Accepted in Management within the Insurance Contracts Providing Condition of Participation of the Insurer in Investments" (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 to the Republic of Kazakhstan", Item 2 of article 74 of the Law of the Republic of Kazakhstan "About insurance activity" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics".";

6, 7 and 8 to state Items in the following edition:

"6. According to table 1:

1) in column 2 the name of investment fund (investment portfolio) is specified;

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

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

4) in column 7 the quantity of the acquired securities in pieces is specified. Debt securities are specified at par value in release currency;

5) in columns 10 and 12 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 column 13 the price in thousands of tenges, to within four signs after comma, reflected in the source document which confirms implementation of the transaction (the exchange certificate, the report of the broker and (or) dealer, the confirmation received on the international interbank system of information transfer and making payments SWIFT is specified. The price of debt securities is reflected as a percentage to nominal value, to within four signs after comma, taking into account cumulative remuneration. In case of acquisition of security (except for debt securities) in foreign currency, this amount is reflected at the market rate of currency exchange which developed for date of transaction;

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

8) in column 15 the repayment period of debt securities is specified;";

9) in column 16 the purchase value of financial instruments, including the expenses which are directly connected with acquisition, including the remunerations and commission charges paid to agents, consultants, brokers (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);

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

11) in column 21 the amount of the created reserves (provisions) reflected in financial accounting is specified;

12) when filling columns 22, of 23, 24 and 25 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 22, of 23, 24 and 25 it is specified "there is no rating". These columns are not filled in on government securities of the Republic of Kazakhstan;

13) in columns 26 and 27 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 26 and 27 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 26 the category of the list of stock exchange for date of initial recognition in financial accounting is reflected;

14) in column 28 the coupon rate on debt financial instruments is specified date of representation of the Form;

15) in columns 29 and 30 the category of security "carried at fair value through other comprehensive income", "carried at fair value through profit or loss" or "considered on depreciated cost" and date of reference to this category is specified;

16) in the table the securities acquired at the expense of pension assets are not specified.

7. According to table 2:

1) in column 2 the name of investment fund (investment portfolio) is specified;

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

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

4) 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";

5) in columns 10 and 12 the price in thousands of tenges, to within four signs after comma, reflected in the source document which confirms transaction implementation of "the return repo" is specified;

6) in column 16 the cost reflected in financial accounting is specified;

7) when filling columns 18 and 19 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 No. 385 is reflected. In the absence of rating in columns 18 and 19 it is specified "there is no rating". These columns are not filled in on government securities of the Republic of Kazakhstan. In column 18 the rating for date of initial recognition in financial accounting is reflected;

8) in columns 20 and 21 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 20 and 21 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 20 the category for date of initial recognition in financial accounting is reflected;

9) in the table the securities acquired on transactions of "the return repo" at the expense of pension assets are not specified.

8. According to table 3:

1) in column 2 the name of investment fund (investment portfolio) is specified;

2) in column 3 the bank name is specified;

3) when filling columns 4 and 5 the bank rating of the second level assigned to one of the rating agencies specified in Item 3 of the Resolution No. 385 is reflected. In the absence 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;

4) 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";

5) 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;

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

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

8) the table is filled in with indication of deposit amount separately on each bank and on each currency of contribution;

9) in the table the deposits placed at the expense of pension assets are not specified.";

in the Explanation on filling of form of administrative data of appendix 5:

state Items 1 and 2 in the following edition:

"1. This explanation determines single requirements for filling of form of the administrative data "The Report on the Concluded Bargains on Investment of the Assets Accepted in Management within the Insurance Contracts Providing Condition of Participation of the Insurer in Investments" (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 to the Republic of Kazakhstan", Item 2 of article 74 of the Law of the Republic of Kazakhstan "About insurance activity" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics".";

5, 6 and 7 to state Items in the following edition:

"5. According to table 1:

1) in column 6 the transaction type is specified (purchase, sale, repayment, repayment of the coupon, dividend payout, transaction of "the return repo" - opening (closing) and other);

2) in column 7 the organizer of the biddings in whose trade system the transaction is performed or that the transaction is made in the unorganized market is specified;

3) in column 8 the name of the issuer and type of securities are specified. During transaction in the international market, trade codes on classification the RIDER (REUTERS) are used;

4) in columns 11 and 14 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";

5) in column 15 the price in tenge reflected in the source document which confirms implementation of the transaction (the exchange certificate, the report of the broker and (or) dealer, the confirmation received on the international interbank system of information transfer and making payments SWIFT is specified. The price of debt securities is reflected as a percentage to nominal value, to within four signs after comma, taking into account cumulative remuneration. When implementing payment under the transaction (except for transactions with debt securities) in foreign currency, this amount is reflected at the market rate of currency exchange which developed for date of payment under the transaction;

6) in columns 16 and 17 the prices in tenge according to the transactions on purchase (sale) of shares (depositary receipts) concluded on the international (foreign) stock exchanges on which this financial instrument, according to information and analytical systems Bloomberg (Bloomberg) or the RIDER (REUTERS) addresses are specified;

7) in column 19 security yield as a percentage annual is specified (according to the transaction with the bond - the profitability which developed as a result of alienation or acquisition; on transactions of repo and "the return repo" - the profitability which developed as a result of transaction of repo);

8) in column 20 the transaction amount minus the expenses connected with execution of the transaction to within two signs after comma is specified;

9) columns 21, 22 and 23 are filled in according to the bargains concluded in the international (foreign) security market.

6. According to table 2:

1) in column 3 when contributing date of money transfer from the bank account of the client for the bank account in National Bank of the Republic of Kazakhstan or bank of the second level, or date of early return is specified, or in case of agreement cancelation - date of refund on the bank account of the client;

2) in column 5 transactions on contribution are specified (entering into contribution of money, payment of remuneration for contribution, early return of contribution or return of contribution after the term of bank deposit agreement);

3) in column 11 the amount taking into account the added remuneration following the results of transaction on contribution to within two signs after comma is specified.

7. According to table 3:

1) in column 3 date of the conclusion of the transaction (trade date) is specified;

2) in column 6 the transaction type (purchase, sale) is specified;

3) in column 7 the name of types of the affined precious metals with indication of type of the metal account (the allocated metal account or not allocated metal account) is specified;

4) in the column 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".";

in the Explanation on filling of form of administrative data of appendix 6:

state Items 1 and 2 in the following edition:

"1. This explanation determines single requirements for filling of form of the administrative data "The Report on Committed Transactions on Investment of the Assets Accepted in Management within the Insurance Contracts Providing Condition of Participation of the Insurer in Investments in Derivative Financial Instruments" (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 to the Republic of Kazakhstan", Item 2 of article 74 of the Law of the Republic of Kazakhstan "About insurance activity" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics".";

5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, 13 and 14 to state Items in the following edition:

"5. In column 7 the type of the derivative financial instrument (the option, the future, the forward, swap and other derivative financial instruments) is specified.

6. In column 8 the security identification number is specified if only underlying asset of the derivative financial instrument is the security.

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