of May 27, 2013 No. 130
About approval of forms of the financial reporting of the financial organizations, special finance companies, Islamic special finance companies, microfinancial organizations, Development Bank of Kazakhstan joint-stock company and investment funds, and also Rules of their representation
According to the laws of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan" and of February 28, 2007 "About financial accounting and the financial reporting", for the purpose of enhancement of procedure for accounts presentation by the financial organizations, special finance companies, Islamic special finance companies, microfinancial organizations, Development Bank of Kazakhstan joint-stock company and Board of National Bank of the Republic of Kazakhstan DECIDES: investment funds
1. Approve the following forms of the financial reporting:
1) the balance sheet on the allocated assets and bonds according to appendix 1 to this resolution (it is represented special finance companies);
2) the balance sheet on the allocated assets according to appendix 2 to this resolution (it is represented Islamic special finance companies);
3) the profit and loss statement on the allocated assets according to appendix 3 to this resolution (it is represented Islamic special finance companies);
4) the balance sheet according to appendix 4 to this resolution (it is represented the single accumulation pension fund, the Voluntary accumulation pension funds);
5) the profit and loss statement according to appendix 5 to this resolution (it is represented the single accumulation pension fund, the Voluntary accumulation pension funds);
6) the balance sheet on pension assets according to appendix 6 to this resolution (it is represented the single accumulation pension fund, the Voluntary accumulation pension funds);
7) the profit and loss statement on pension assets according to appendix 7 to this resolution (it is represented the single accumulation pension fund, the Voluntary accumulation pension funds);
8) the balance sheet according to appendix 8 to this resolution (it is represented the insurance (reinsurance) organizations, insurance brokers);
9) the profit and loss statement according to appendix 9 to this resolution (it is represented the insurance (reinsurance) organizations, insurance brokers);
10) the balance sheet according to appendix 10 to this resolution (it is represented the National operator of mail, the organizations performing broker and dealer activities in the security market, the registrar, the organizations performing separate types of banking activities (except for legal entities whose exclusive type of activity is the organization of exchange transactions with foreign currency, and legal entities whose exclusive activities is collection of banknotes, coins and values), managing directors of investment portfolio, the microfinancial organizations);
11) the profit and loss statement according to appendix 11 to this resolution (it is represented the organizations performing broker and dealer activities in the security market, the registrar, the organizations performing separate types of banking activities (except for the National operator of mail, legal entities whose exclusive type of activity is the organization of exchange transactions with foreign currency, and legal entities whose exclusive activities is collection of banknotes, coins and values), managing directors of investment portfolio, the microfinancial organizations);
12) the profit and loss statement according to appendix 12 to this resolution (it is represented the National operator of mail);
13) the balance sheet on assets of investment fund (other clients) according to appendix 13 to this resolution (it is represented managing directors of investment portfolio, it is filled separately on each investment fund and on other clients in total);
14) the profit and loss statement on assets of investment fund according to appendix 14 to this resolution (it is represented managing directors of investment portfolio, it is filled separately on each investment fund);
15) the balance sheet according to appendix 14-1 to this resolution (it is represented the accumulation pension fund);
16) the profit and loss statement according to appendix 14-2 to this resolution (it is represented the accumulation pension fund);
17) the balance sheet on pension assets according to appendix 14-3 to this resolution (it is represented the accumulation pension fund);
18) the profit and loss statement on pension assets according to appendix 14-4 to this resolution (it is represented the accumulation pension fund);
19) the balance sheet according to appendix 14-5 to this resolution (it is represented the organizations exercising investment control of pension assets);
20) the profit and loss statement according to appendix 14-6 to this resolution (it is represented the organizations exercising investment control of pension assets).
2. Approve Rules of accounts presentation by the financial organizations, special finance companies, Islamic special finance companies, microfinancial organizations, Development Bank of Kazakhstan joint-stock company and investment funds according to appendix 15 to this resolution.3. Recognize invalid resolutions of Board of National Bank of the Republic of Kazakhstan according to appendix 16 to this resolution.
4. This resolution becomes effective after ten days after day of its first official publication.
Chairman of National Bank
G. Marchenko
Appendix 1
to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 27, 2013 No. 130
Form
Accounting period: on 01.01.20 __ years
Form index: F1-SFK
Frequency of information collection: annual
The group of people, providing information: special finance companies
Where the form is represented: National Bank of the Republic of Kazakhstan
Term of representation of form: till April 30 of the year following after accounting year.
(in thousands of tenges)
|
Name of Article |
Code of line |
By the end of the reporting period |
For the end of previous year |
|
1 |
2 |
3 |
4 |
|
Assets |
|
|
|
|
The allocated assets |
1 |
|
|
|
including: |
|
|
|
|
rights to claim |
1.1 |
|
|
|
the allocated assets on accounts of bank custodian |
1.2 |
|
|
|
Deposits in banks of the second level |
2 |
|
|
|
Shares |
3 |
|
|
|
Debt securities |
4 |
|
|
|
Derivative securities |
5 |
|
|
|
Other assets |
6 |
|
|
|
Total assets |
7 |
|
|
|
|
|
|
|
|
Obligations |
|
|
|
|
The issued bonds |
8 |
|
|
|
Accounts payable according to the added coupon |
9 |
|
|
|
Other obligations |
10 |
|
|
|
Total obligations |
11 |
|
|
Full name of special finance company
First head
(for its absence -
person, it replacing) ______________ date ___________
Chief accountant __________________ date ___________
Contractor _______________________ date ___________
___________________________________________ phone
Locus sigilli
1. This explanation determines single requirements for filling of the "Balance Sheet on the Allocated Assets and Bonds" form (further - the Form).
2. The form is developed according to the subitem 43) of article 15 of the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan".
3. The report form is constituted by annually special finance company and filled on the allocated assets and bonds as of the end of the accounting period.
4. The unit of measure used in case of creation of the financial reporting is established in thousands of tenges. The amount less than five hundred tenges is rounded to zero, and the amount equal of five hundred tenges and above, is rounded to one thousand tenges.
5. The report form is signed by the first head (for its absence - person, it replacing), the chief accountant and the contractor.
6. When filling column 3 data by the end of the reporting period, including the last day of the accounting period are specified.
7. In column 4 data are specified the end of previous period, including the last day of the previous accounting period.
8. In lines with 1 on 11 data based on information from the ledger or the database and grouped taking into account requirements of International accounting standards are specified.
Appendix 2
to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 27, 2013 No. 130
Form
Accounting period: on 01.01.20 __ years
Form index: F1-ISFK
Frequency of information collection: annual
The group of people, providing information: Islamic special finance companies
Where the form is represented: National Bank of the Republic of Kazakhstan
Term of representation of form: till April 30 of the year following after accounting year.
(in thousands of tenges)
|
Name of Article |
Code of line |
By the end of the reporting period |
For the end of previous year |
|
1 |
2 |
3 |
4 |
|
Assets |
|
|
|
|
Money on accounts in banks of the second level |
1 |
|
|
|
Deposits in banks of the second level |
2 |
|
|
|
Shares (share) |
3 |
|
|
|
The allocated assets leased |
4 |
|
|
|
Other assets |
5 |
|
|
|
Total assets |
6 |
|
|
|
|
|
|
|
|
Obligations |
|
|
|
|
The released Islamic rent certificates |
7 |
|
|
|
The released Islamic participation certificates |
8 |
|
|
|
The accounts payable connected with payment of the income for Islamic securities |
9 |
|
|
|
from them: |
|
|
|
|
according to Islamic rent certificates |
9.1 |
|
|
|
on Islamic participation certificates |
9.2 |
|
|
|
Accounts payable on commission fees |
10 |
|
|
|
Other obligations |
11 |
|
|
|
Total obligations |
12 |
|
|
Full name of Islamic special finance company
First head
(for its absence -
person, it replacing) ______________ date ___________
Chief accountant ______________ date ___________
Contractor ______________ date ___________
_________________________________ phone
Locus sigilli
1. This explanation determines single requirements for filling of the "Balance Sheet on the Allocated Assets" form (further - the Form).
2. The form is developed according to the subitem 43) of article 15 of the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan".
3. The report form is constituted by annually Islamic special finance companies and filled on the allocated assets as of the end of the accounting period.
4. The unit of measure used in case of creation of the financial reporting is established in thousands of tenges. The amount less than five hundred tenges is rounded to zero, and the amount equal of five hundred tenges and above, is rounded to one thousand tenges.
5. The report form is signed by the first head (for its absence - person, it replacing), the chief accountant and the contractor.
6. When filling column 3 data by the end of the reporting period, including the last day of the accounting period are specified.
7. In column 4 data are specified the end of previous period, including the last day of the previous accounting period.
8. In lines with 1 on 12 data based on information from the ledger or the database and grouped taking into account requirements of International accounting standards are specified.
Appendix 3
to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 27, 2013 No. 130
Form
Accounting period: on 01.01.20 __ years
Form index: F2-ISFK
Frequency of information collection: annual
The group of people, providing information: Islamic special finance companies
Where the form is represented: National Bank of the Republic of Kazakhstan
Term of representation of form: till April 30 of the year following after accounting year.
(in thousands of tenges)
|
Name of Article |
Code of line |
For accounting year |
For previous year |
|
1 |
2 |
3 |
4 |
|
Income |
|
|
|
|
Income from finance lease |
1 |
|
|
|
Income from operating lease |
2 |
|
|
|
Income according to the investment project |
3 |
|
|
|
from them: |
|
|
|
|
in the form of share dividends |
3.1 |
|
|
|
Other incomes (receipts) |
4 |
|
|
|
Total income |
5 |
|
|
|
|
|
|
|
|
Expenses |
|
|
|
|
The expenses connected with payment of the income for Islamic securities |
6 |
|
|
|
from them: |
|
|
|
|
according to Islamic rent certificates |
6.1 |
|
|
|
on Islamic participation certificates |
6.2 |
|
|
|
Commission fees |
7 |
|
|
|
Operating expenses |
8 |
|
|
|
including: |
|
|
|
|
depreciation charges and depreciation |
8.1 |
|
|
|
current taxes and other obligatory payments in the budget |
8.2 |
|
|
|
Other expenses |
9 |
|
|
|
Total expenses |
10 |
|
|
|
|
|
|
|
|
Net profit before creation of reserve fund |
11 |
|
|
|
|
|
|
|
|
Expenses on forming (recovery) of reserve fund |
12 |
|
|
|
|
|
|
|
|
Total net profit (loss) |
13 |
|
|
Full name of Islamic special finance company
First head
(for its absence -
person, it replacing) ______________ date ___________
Chief accountant ______________ date ___________
Contractor ______________ date ___________
_________________________________ phone
Locus sigilli
1. This explanation determines single requirements for filling of the "Profit and Loss Statement on the Allocated Assets" form (further - the Form).
2. The form is developed according to the subitem 43) of article 15 of the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan".
3. The report form is constituted by annually Islamic special finance companies and filled on the allocated assets as of the end of the accounting period.
4. The unit of measure used in case of creation of the financial reporting is established in thousands of tenges. The amount less than five hundred tenges is rounded to zero, and the amount equal of five hundred tenges and above, is rounded to one thousand tenges.
5. The report form is signed by the first head (for its absence - person, it replacing), the chief accountant and the contractor.
6. When filling column 3 data for accounting year, including the last day of the accounting period are specified.
7. In column 4 data for previous period are specified.
8. In lines with 1 on 13 data based on information from the ledger or the database and grouped taking into account requirements of International accounting standards are specified.
Appendix 4
to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 27, 2013 No. 130
The form intended for collection of administrative data
Accounting period: on 01. __. 20 __ years
Index: F1-EIDNPF
Frequency: monthly
Represents: single accumulation pension fund, Voluntary accumulation pension funds
Where the form is represented: National Bank of the Republic of Kazakhstan
Representation term - the single accumulation pension fund - no later than the twentieth following month under report; the Voluntary accumulation pension fund - no later than the fifth working day of the month following month under report
Form
_____________________________________________________________________
(full name of the single accumulation pension fund,
Voluntary accumulation pension fund)
as of "___" ____________ 20 ___ years
(in one thousand tenges)
|
Name of Article |
Code lines |
By the end of the reporting period |
For the end of previous year |
|
1 |
2 |
3 |
4 |
|
Assets |
|
|
|
|
Money and cash equivalents |
1 |
|
|
|
from them: |
|
|
|
|
cash in cash desk |
1.1 |
|
|
|
money on accounts in the banks and the organizations performing separate types of banking activities |
1.2 |
|
|
|
The affined precious metals |
2 |
|
|
|
The deposits placed (less reserves on impairment) |
3 |
|
|
|
The securities estimated at fair value which changes are reflected in profit or loss |
4 |
|
|
|
Derivative tools |
5 |
|
|
|
Securities, available for sale (less reserves on impairment) |
6 |
|
|
|
Transactions "the return repo" |
7 |
|
|
|
The advance payments issued |
8 |
|
|
|
Deferred expenses |
9 |
|
|
|
Commission fees |
10 |
|
|
|
including: |
|
|
|
|
from pension assets |
10.1 |
|
|
|
from investment revenue (loss) on pension assets |
10.2 |
|
|
|
Inventories |
11 |
|
|
|
The securities withheld before repayment (less reserves on impairment) |
12 |
|
|
|
Investment property |
13 |
|
|
|
Investments into the capital of other legal entities |
14 |
|
|
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system
If you cannot find the required document, or you do not know where to begin, go to Help section.
In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.
You also may open the section Frequently asked questions. This section provides answers to questions set by users.
The document ceased to be valid since April 18, 2016 according to Item 2 of the Resolution of Board of National Bank of the Republic of Kazakhstan of 28.01.2016 No. 41