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

of March 11, 2011 No. 28

About entering of amendments and changes into some regulatory legal acts of the Republic of Kazakhstan concerning submission of the reporting by banks of the second level and the mortgage organizations

List of amending documents

For the purpose of enhancement of the forms of the reporting represented by banks of the second level and the mortgage organizations, Board of the Agency of the Republic of Kazakhstan on regulation and supervision of the financial market and the financial organizations (further - the Agency) DECIDES:

1. Ceased to be valid according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 28.06.2013 No. 147

2. Bring in the resolution of Board of the Agency of February 25, 2006 No. 43 "About approval of Rules of provision of the reporting by the mortgage organizations" (registered in the Register of state registration of regulatory legal acts at No. 4157) the following amendments and changes:

in the Rules of provision of the reporting by the mortgage organizations approved by the specified resolution:

in appendix 1:

in the table 1 "The Report on Remaining Balance on Balance Sheet Accounts of Assets, Obligations and Equity":

after account 1106 to add with account group 1150 following contents:

"

1150

Banknotes of national currency before release into the stream of commerce

";

in the account name 1264 of the word "and mortgage organization" shall be replaced with words ", the mortgage organization and Development Bank of Kazakhstan joint-stock company;

in the account name 1459 to replace the word "availability" with the word "availability";

after account 1604 to add with account group 1610 following contents:

"

1610

Non-current assets, held for sale

";

in the account name 1728 of the word "and mortgage organization" shall be replaced with words ", the mortgage organization and Development Bank of Kazakhstan joint-stock company;

state the account name 1857 in the following edition:

"

1857

Deferred tax assets

";

after account 2153 to add with account group 2200 following contents:

"

2200

Obligations to clients

";

to add the account name 2820 after the word "Charged" with the word "commission charges";

state the account name 2857 in the following edition:

"

2857

Deferred tax liabilities

";

state the account name 3200 in the following edition:

"

3200

Reserves (provisions) on all-bank risks

";

after account 3200 to add with account group 3300 and the account 3300 following contents:

"	3300	Account of adjustment of reserves (provisions)
	3300	Account of adjustment of reserves (provisions)		";

in the table 2 "The Report on Remaining Balance on Balance Sheet Accounts of the Income and Expenses":

after account 5153 to add with account group 5200 following contents:

"

5200

The expenses connected with payment of remuneration for customer requirements

";

number and account name

"

5592

Unrealized expense from revaluation of transactions spot

";

exclude;

in the name of account group 5760:

the word"," to exclude charges;

after the word "except" to add with the word of "corporate";

in the account name 5768 the word", charges" to exclude;

5999 and account 5999 to state names of account group in the following edition:

"	5999	Corporate income tax
	5999	Corporate income tax		";

in the account name 4265 of the word "and mortgage organization" shall be replaced with words ", the mortgage organization and Development Bank of Kazakhstan joint-stock company;

in the account name 4570 to replace the word "in" with the word "on".

number and account name

"

4592

Unrealized income from revaluation of transactions spot

";

exclude;

in the table 4 "The Report on Remaining Balance on Off-balance Accounts of the Memorandum":

"(pledge)" to add the account name 7250 after the word with words of "obligations of the client";

in the name of account group "being" to replace the 7600th word with the word "being".

3. This resolution becomes effective since July 1, 2011.

4. To department of strategy and analysis (Abdrakhmanov N. A.):

1) together with Legal department (Sarsenova N. C) to take measures to state registration in the Ministry of Justice of the Republic of Kazakhstan of this resolution;

2) in ten-day time from the date of state registration in the Ministry of Justice of the Republic of Kazakhstan of this resolution to bring it to the attention of the interested divisions of the Agency, National Bank of the Republic of Kazakhstan, Associations of legal entities "The association of financiers of Kazakhstan" and "National economic chamber of Kazakhstan "the Union of Atameken.

5. To department of information technologies (Tusupov K. A.) till April 1, 2011 to provide completion:

1) the automated information subsystem "Collection and processing of reporting and statistical information from banks of the second level";

2) Non-bank Organizations module.

6. To service of the Chairman of the Agency (Kenzhe A. A.) take measures for publication of this resolution in mass media of the Republic of Kazakhstan.

7. To impose control of execution of this resolution on the vice-chairman of the Agency Kozhakhmetov K. B.

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