THE RESOLUTION OF BOARD OF THE AGENCY OF THE REPUBLIC OF KAZAKHSTAN ON REGULATION AND DEVELOPMENT OF THE FINANCIAL MARKET

of April 20, 2026 No. 73

About establishment of prudential standard rates and limits for branches of nonresident banks of the Republic of Kazakhstan, their extreme values and techniques of calculations, including procedure for forming of assets of branches of the nonresident banks of the Republic of Kazakhstan accepted as reserve and their minimum size

According to part three of item 4 of article 72 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan", the subitem 5) Item 1 of article 9 of the Law of the Republic of Kazakhstan "About state regulation, control and supervision of the financial market and the financial organizations" Board of the Agency of the Republic of Kazakhstan on regulation and development of the DECIDES: financial market

1. Set the following prudential standard rates and limits for branches of nonresident banks of the Republic of Kazakhstan (except for branches of Islamic nonresident banks of the Republic of Kazakhstan):

1) prudential standard rates:

coefficient of sufficiency of the assets accepted as reserve which value makes 8 (eight) percent taking into account the conservation buffer – 10 (ten) percent;

the maximum extent of risk on one borrower whose value makes:

for borrowers, being the faces tied with branch of nonresident bank of the Republic of Kazakhstan the special relations – 0,10;

for other borrowers – 0,25 (including no more 0,10 on blank loans, unsecured contingent obligations before the borrower or for the borrower for benefit of the third parties on whom the branch of nonresident bank of the Republic of Kazakhstan has requirements to the borrower within the current and 2 (two) next months according to obligations of the corresponding borrowers, except for requirements to residents of the Republic of Kazakhstan with the rating of the Standard & Poor agency "s (Standard энд Purs) or the rating of similar level of Moody rating agencies" s Investors Service (Mudis Investors Service) and Fitch (Features) is no more than 1 (one) Item lower than the sovereign rating of the Republic of Kazakhstan and to nonresidents of the Republic of Kazakhstan with rating not below "And" the Standard & Poor agencies "s (Standard энд Purs) or the rating of similar level of Moody rating agencies" s Investors Service (Mudis Investors Service) and Fitch (Features);

for Development Bank of Kazakhstan joint-stock company – 0,5;

liquidity rates which minimum values make:

k4 – 0,3;

k4-1 – 1;

k4-2 – 0,9;

k4-3 – 0,8;

k4-4 – 1;

k4-5 – 0,9;

k4-6 – 0,8;

coverage ratios of liquidity and net stable funding which minimum values make:

liquidity coverage ratio:

till January 1, 2022 – 0,9;

since January 1, 2022 – 1;

coefficient net stable funding – 1;

capitalization of branch of nonresident bank of the Republic of Kazakhstan to obligations to nonresidents of the Republic of Kazakhstan which maximum value makes 1;

coefficient on placement of part of means of branch of nonresident bank of the Republic of Kazakhstan in internal assets which minimum value makes 1;

2) additional regulations, obligatory to observance:

the minimum size of the assets accepted as reserve which value makes 10 000 000 000 (ten billion) tenges;

3) limits:

limits of open foreign exchange position which values do not exceed:

the limit of open foreign exchange position (long and short) on foreign currencies of the countries having sovereign rating is not lower "And" the Standard & Poor agencies "than s (Standard энд Purs) or the rating of similar level of Moody rating agencies" s Investors Service (Mudis Investors Service) both Fitch (Features), and to currency "euro", and also the affined precious metals – 12,5 (twelve whole five tenth) percent of size of the assets accepted as reserve;

the limit of open foreign exchange position (long and short) on foreign currencies of the countries having sovereign rating is lower "And" the Standard & Poor agencies "than s (Standard энд Purs), or the rating of similar level of Moody rating agencies" s Investors Service (Mudis Investors Service) and Fitch (Features) – 5 (five) percent of size of the assets accepted as reserve;

limit of currency net position in the amount of – 25 (twenty five) percent of size of the assets accepted as reserve;

limit on the relation of idle loans to the total amount of loan portfolio without the created reserves – no more than 10 (ten) percent;

limit on transaction of repo with securities:

no more than 35 (thirty five) percent from cumulative obligations since January 1, 2026;

no more than 25 (twenty five) percent from cumulative obligations since July 1, 2026;

limit on increase in loans with overdue debt of principal debt and (or) the added remuneration from 61 (sixty one) to 90 (ninety) calendar days – no more than 5 (five) percent within 6 (six) consecutive months without the created reserves on them;

limit on increase in loans with overdue debt of principal debt and (or) the added remuneration over 90 (ninety) calendar days – no more than 5 (five) percent within 6 (six) consecutive months without the created reserves on them;

limit on increase in share of idle receivables in cumulative receivables – no more than 50 (fifty) percent from cumulative receivables;

the limit on decrease in profit ratio of assets – is at least 0,2 (zero whole two tenth) percent.

2. Set the following prudential standard rates and limits for branches of Islamic nonresident banks of the Republic of Kazakhstan:

1) prudential standard rates:

coefficient of sufficiency of the assets accepted as reserve which value makes 8 (eight) percent taking into account the conservation buffer – 10 (ten) percent;

the maximum extent of risk on one borrower whose value makes:

for borrowers, being the faces tied with branch of Islamic nonresident bank of the Republic of Kazakhstan the special relations, k3-1 – 0,10;

for other borrowers – 0,25 (including no more 0,10 on blank loans, unsecured contingent obligations before the borrower or for the borrower for benefit of the third parties on whom the branch of Islamic nonresident bank of the Republic of Kazakhstan has requirements to the borrower within the current and 2 (two) next months according to obligations of the corresponding borrowers, except for requirements to residents of the Republic of Kazakhstan with the rating of the Standard & Poor agency "s (Standard энд Purs) or the rating of similar level of Moody rating agencies" s Investors Service (Mudis Investors Service) and Fitch (Features) is no more than 1 (one) Item lower than the sovereign rating of the Republic of Kazakhstan and to nonresidents of the Republic of Kazakhstan with rating not below "And" the Standard & Poor agencies "s (Standard энд Purs) or the rating of similar level of Moody rating agencies" s Investors Service (Mudis Investors Service) and Fitch (Features));

for Development Bank of Kazakhstan joint-stock company – 0,5;

liquidity rates which minimum values make:

k4 – 1;

k4-1 – 1;

k4-2 – 0,9;

k4-3 – 0,8;

k4-4 – 1;

k4-5 – 0,9;

k4-6 – 0,8;

capitalization of branch of Islamic nonresident bank of the Republic of Kazakhstan to obligations to nonresidents of the Republic of Kazakhstan which maximum value makes 1;

coefficient on placement of part of means of branch of Islamic nonresident bank of the Republic of Kazakhstan in internal assets which minimum value makes 1;

2) additional regulations, obligatory to observance:

the minimum size of the assets accepted as reserve which value makes 10 000 000 000 (ten billion) tenges;

3) limits:

limits of open foreign exchange position which values do not exceed:

the limit of open foreign exchange position (long and short) on foreign currencies of the countries having sovereign rating is not lower "And" the Standard & Poor agencies "than s (Standard энд Purs) or the rating of similar level of Moody rating agencies" s Investors Service (Mudis Investors Service) both Fitch (Features), and to currency "euro", and also the affined precious metals – 12,5 (twelve whole five tenth) percent of size of the assets accepted as reserve;

the limit of open foreign exchange position (long and short) on foreign currencies of the countries having sovereign rating is lower "And" the Standard & Poor agencies "than s (Standard энд Purs) or the rating of similar level of Moody rating agencies" s Investors Service (Mudis Investors Service) and Fitch (Features) – 5 (five) percent of size of the assets accepted as reserve;

limit of currency net position in the amount of – 25 (twenty five) percent of size of the assets accepted as reserve;

limit on the relation of idle loans to the total amount of loan portfolio without the created reserves – no more than 10 (ten) percent;

limit on transaction of repo with securities:

no more than 35 (thirty five) percent from cumulative obligations since January 1, 2026;

no more than 25 (twenty five) percent from cumulative obligations since July 1, 2026;

limit on increase in loans with overdue debt of principal debt and (or) the added remuneration from 61 (sixty one) to 90 (ninety) calendar days – no more than 5 (five) percent within 6 (six) consecutive months without the created reserves on them;

limit on increase in loans with overdue debt of principal debt and (or) the added remuneration over 90 (ninety) calendar days – no more than 5 (five) percent within 6 (six) consecutive months without the created reserves on them;

limit on increase in share of idle receivables in cumulative receivables – no more than 50 (fifty) percent from cumulative receivables;

the limit on decrease in profit ratio of assets – is at least 0,2 (zero whole two tenth) percent.

3. For the purposes of calculation of prudential standard rates and limits for branches of nonresident banks of the Republic of Kazakhstan (including branches of Islamic nonresident banks of the Republic of Kazakhstan) the following concepts are used:

1) стейблкойн - digital financial assets as which underlying asset money acts (стейблкоин) (further – стеблкойн);

2) digital financial assets - digital financial assets as which underlying asset securities and Islamic securities act (further – digital financial assets);

3) digital financial instruments – the digital financial instruments issued in electronic and digital form on digital platform of the operator of platform of digital financial assets (further – digital financial instruments).

4. Approve enclosed:

Limiting 1) values of prudential standard rates and limits for branches of nonresident banks of the Republic of Kazakhstan (including branches of Islamic nonresident banks of the Republic of Kazakhstan);

2) Techniques of calculations of prudential standard rates and limits for branches of nonresident banks of the Republic of Kazakhstan (including branches of Islamic nonresident banks of the Republic of Kazakhstan);

3) Rules of forming of assets of branches of the nonresident banks of the Republic of Kazakhstan (including branches of Islamic nonresident banks of the Republic of Kazakhstan) accepted as reserve and their minimum size;

4) the List of the financial instruments acquired by bank branch – the nonresident of the Republic of Kazakhstan after receipt of the banking license in the territory of the Republic of Kazakhstan.

5. Recognize invalid the resolution of Board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market, and also structural elements of some resolutions of Board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market in the list according to appendix to this resolution.

6. To provide to department of methodology and prudential regulation of the financial organizations in the procedure established by the legislation of the Republic of Kazakhstan:

1) together with Legal department 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 the Agency of the Republic of Kazakhstan on regulation and development of the financial market 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.

7. To impose control of execution of this resolution on the supervising vice-chairman of the Agency of the Republic of Kazakhstan on regulation and development of the financial market.

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

Approved by the Resolution of Board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market of April 20, 2026 No. 73

Extreme values of prudential standard rates and limits for branches of nonresident banks of the Republic of Kazakhstan (including branches of Islamic nonresident banks of the Republic of Kazakhstan)

№	Name of prudential standard rates and limits	Extreme value
Prudential standard rates:
1	The minimum value of coefficient of sufficiency of the assets accepted as reserve, k1:
1)	coefficient of sufficiency of the assets accepted as reserve, k1	8%
2)	coefficient of sufficiency of the assets accepted as reserve taking into account the conservation buffer	10%
2	The maximum extent of risk on one borrower of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan), k3:
1)	for borrowers, being the faces tied with branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) the special relations, k3-1	0,10
2)	for other borrowers, k3	0,25
3)	for other borrowers on blank loans, unsecured contingent obligations before the borrower or for the borrower for benefit of the third parties on whom the branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) has requirements to the borrower within the current and 2 (two) next months, according to obligations of the corresponding borrowers except for of requirements to residents of the Republic of Kazakhstan with the rating of the Standard & Poor agency "s (Standard энд Purs) or the rating of similar level of Moody rating agencies" s Investors Service (Mudis Investors Service) and Fitch (Features) is no more than 1 (one) Item lower than the sovereign rating of the Republic of Kazakhstan and to nonresidents of the Republic of Kazakhstan with rating not below "And" the Standard & Poor agencies "s (Standard энд Purs) or the rating of similar level of Moody rating agencies" s Investors Service (Mudis Investors Service) and Fitch (Features)	0,10
4)	for Development Bank of Kazakhstan joint-stock company	0,5
3	Minimum values of coefficient of current liquidity:
1)	for branch of nonresident bank of the Republic of Kazakhstan, k4	0,3
2)	for branch of Islamic nonresident bank of the Republic of Kazakhstan, k4	1
4	Minimum values of coefficients of urgent liquidity and urgent currency liquidity of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan):
1)	k4-1	1
2)	k4-2	0,9
3)	k4-3	0,8
4)	k4-4	1
5)	k4-5	0,9
6)	k4-6	0,8
5	Minimum value of coverage ratio of liquidity:
1)	till January 1, 2022	0,9
2)	since January 1, 2022	1
6	Minimum value of coefficient net stable funding	1
7	The maximum value of capitalization of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) to obligations to nonresidents of the Republic of Kazakhstan, k7	1
8	The minimum value of coefficient on placement of part of means of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) in internal assets	1
Additional regulations, obligatory to observance:
9	The minimum size of the assets accepted as reserve, branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan)	10 000 000 000 (ten billion) tenges
Limits:
10	Limits of open foreign exchange position of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) do not exceed from the size of the assets accepted as reserve:
1)	the limit of open foreign exchange position (long and short) on foreign currencies of the countries having sovereign rating is not lower "And" the Standard & Poor agencies "than s (Standard энд Purs) or the rating of similar level of Moody rating agencies" s Investors Service (Mudis Investors Service) both Fitch (Features), and to currency "euro", and also the affined precious metals	% 12,5
2)	the limit of open foreign exchange position (long and short) on foreign currencies of the countries having sovereign rating is lower "And" the Standard & Poor agencies "than s (Standard энд Purs) or the rating of similar level of Moody rating agencies" s Investors Service (Mudis Investors Service) and Fitch (Features)	5%
3)	limit of currency net position	25%
4)	limit on the relation of idle loans to the total amount of loan portfolio without the created reserves	10%
5)	limit on transaction of repo with securities:
	since January 1, 2026	no more 35%ot cumulative obligations
	since July 1, 2026	no more 25%ot cumulative obligations
6)	limit on increase in loans with overdue debt of principal debt and (or) the added remuneration from 61 (sixty one) to 90 (ninety) calendar days	no more than 5 (five) percent within 6 (six) consecutive months without the created reserves on them
7)	limit on increase in loans with overdue debt of principal debt and (or) the added remuneration over 90 (ninety) calendar days	no more than 5 (five) percent within 6 (six) consecutive months without the created reserves on them
8)	limit on increase in share of idle receivables in cumulative receivables	no more than 50 (fifty) percent from cumulative receivables
9)	limit on decrease in profit ratio of assets	0,2 (zero whole suffices of two tenth) percent

Approved by the Resolution of Board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market of April 20, 2026 No. 73

Techniques of calculations of prudential standard rates and limits for branches of nonresident banks of the Republic of Kazakhstan (including branches of Islamic nonresident banks of the Republic of Kazakhstan)

Chapter 1. General provision

1. These Techniques of calculations of prudential standard rates and limits (including branches of Islamic nonresident banks of the Republic of Kazakhstan) (further – Techniques) are developed for branches of nonresident banks of the Republic of Kazakhstan in compliance by part three of item 4 of article 72 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan" (further – the Law on banks) and establish techniques of calculations of prudential standard rates and limits for branches of nonresident banks of the Republic of Kazakhstan (including branches of Islamic nonresident banks of the Republic of Kazakhstan).

Chapter 2. Method of calculation of coefficient of sufficiency of the assets accepted as reserve

Paragraph 1. Calculation of coefficient of sufficiency of the assets accepted as reserve

2. The coefficient of sufficiency of the assets accepted as reserve of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan), is calculated by k1 by the following formula:

 , where

The Agrarian Party of Russia – the assets accepted as reserve, calculated according to paragraph 2 of this head Metodik;

A1 – the assets, contingent and possible obligations calculated on degree of credit risk according to paragraph 3 of this head Metodik;

A2 – the assets, conditional and possible requirements and obligations calculated taking into account market risk according to paragraph 4 of this head Metodik;

SHOUTING – the operational risk calculated according to paragraph 5 of this head Metodik.

3. The assets, contingent and possible obligations of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) calculated on the risk degrees taken into consideration of coefficient of sufficiency of the assets accepted as reserve of k1 join less provisions (reserves) created according to international accounting standards.

Paragraph 2. Calculation of the assets accepted as reserve

4. The assets accepted as reserve (Agrarian Party of Russia) are calculated as the amount:

accounts of head office which is calculated as the amount of the minimum size of the assets accepted as reserve, stipulated in Item 1 Normative values of prudential standard rates and other regulations and limits, obligatory to observance, for branches of nonresident banks of the Republic of Kazakhstan (including branches of Islamic nonresident banks of the Republic of Kazakhstan) (further – Standard rates), and investments of nonresident bank of the Republic of Kazakhstan;

results of activities of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) last years (net incomes);

results of activities of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) current year (net incomes);

reserves of revaluation of fixed assets and reserves of revaluation of cost of the securities carried at fair value through other comprehensive income;

reserves of revaluation of cost of the loans carried at fair value through other comprehensive income;

minus the following regulatory adjustments:

intangible assets, including goodwill;

results of activities of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) last years and current year (net spendings);

reserves on other revaluation;

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

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

the investments specified in Item 5 of Techniques.

5. The deduction from the assets accepted as reserve of investments of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) in the share (shares in the authorized capital), termless financial instruments, subordinated debt (further – financial instruments) legal entities whose financial reporting are not consolidated in case of creation of the financial reporting of nonresident bank of the Republic of Kazakhstan (including Islamic nonresident bank of the Republic of Kazakhstan) according to international accounting standards and also deduction of deferred tax assets, is performed in the following procedure:

if investments of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) in financial instruments of the financial organizations in which the branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) has less than 10 (ten) percent from placed shares (shares in the authorized capital) in total exceed 10 (ten) percent from the assets accepted as reserve of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) after application of the regulatory adjustments specified in item 4 of Techniques, the amount of exceeding is deductible from the assets accepted as reserve;

if investments of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) in common shares of the financial organization in which the branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) has 10 (ten) and more percent from placed shares (shares in the authorized capital) in total exceed 10 (ten) percent from the assets accepted as reserve after application of the regulatory adjustments specified in item 4 and the paragraph the second to part one of this Item of Techniques, the amount of exceeding is deductible from the assets accepted as reserve;

if part of the deferred tax assets recognized concerning deductible temporary differences exceeds 10 (ten) percent from the assets accepted as reserve after application of the regulatory adjustments specified in item 4 and the paragraph the second to part one of this Item of Techniques, the amount of exceeding is deductible from the assets accepted as reserve;

if investments of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) in common shares of the financial organization in which the branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) has 10 (ten) and more percent from placed shares (shares in the authorized capital) and part of the deferred tax assets recognized concerning deductible temporary differences in total exceed 17,65 (seventeen whole sixty five 100-th) percent of difference of the assets accepted as reserve after application of the regulatory adjustments specified in item 4 of Techniques, and the amount which is subject to deduction from the assets accepted as reserve, the part one of this Item of Techniques specified in paragraphs the second, third and fourth, the amount of exceeding is deductible from the assets accepted as reserve;

the exceeding amount calculated according to the paragraph the fifth parts one of this Item of Techniques decreases on the amounts which are deductible from the assets accepted as reserve, the parts one of this Item of Techniques specified in paragraphs the second, third and fourth;

the deduction of the investments into financial instruments specified in the paragraph the second to part one of this Item of Techniques is performed from the assets accepted as reserve proceeding from share of investments in the total amount of investments into financial instruments;

deferred tax assets for the purposes of calculation of deduction according to item 4 and paragraphs to the fourth, fifth and sixth part one of this Item of Techniques decrease on the amount of deferred tax liabilities, except for the deferred tax liabilities recognized concerning intangible assets including goodwill, on pro rata basis between the deferred tax assets recognized concerning deductible temporary differences and other deferred tax assets;

investments of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) in termless financial instruments of the financial organizations in which the branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) has 10 (ten) and more percent from issued shares (shares in the authorized capital) are deductible from the assets accepted as reserve;

investments of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) in subordinated debt of the financial organizations, in which the branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) has 10 (ten) and more percent from issued shares (shares in the authorized capital), of the legal entity, are deductible from the assets accepted as reserve;

the investments which are not subtracted from calculation of the assets accepted as reserve are weighed on degree of credit risk according to the Table of the assets of branch of nonresident bank of the Republic of Kazakhstan weighed on degree of credit risk of investments according to appendix 1 to Techniques, and the Table of the assets of branch of Islamic nonresident bank of the Republic of Kazakhstan weighed on degree of credit risk of investments according to appendix 2 to Techniques.

Paragraph 3. Calculation of assets, contingent and possible obligations for degree of credit risk

6. Assets, contingent and possible obligations on degree of credit risk of branch of nonresident bank of the Republic of Kazakhstan (except for branch of Islamic nonresident bank of the Republic of Kazakhstan) are calculated by the following formula:

 , where

A1 – the assets, contingent and possible obligations calculated on degree of credit risk;

And – the assets provided by the Table of the assets of branch of nonresident bank of the Republic of Kazakhstan weighed on degree of credit risk of investments, according to appendix 1 to Techniques and unsecured consumer loans, less the amount of the provisions (reserves) created on them according to international accounting standards;

RV – the degree of credit risk of assets provided by the Table of the assets of branch of nonresident bank of the Republic of Kazakhstan weighed on degree of credit risk of investments according to appendix 1 to Techniques or the degree of credit risk provided by Values of coefficients of weighing on degree of credit risk of investments on unsecured consumer loans when calculating coefficient of debt load according to appendix 3 to Techniques (in case of unsecured consumer loans);

UV – the contingent and possible obligations provided by the Table of the contingent and possible obligations of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) weighed on degree of credit risk, according to appendix 4 to Techniques, less the amount of the provisions (reserves) created on them according to international accounting standards;

KK – the conversion coefficient provided by the Table of the contingent and possible obligations of branch of nonresident bank of the Republic of Kazakhstan (including branch of Islamic nonresident bank of the Republic of Kazakhstan) weighed on degree of credit risk according to appendix 4 to Techniques;

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