RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of May 8, 2015 No. 76

About approval of the list, forms, terms of the reporting of banks of the second level of the Republic of Kazakhstan and Rules of their representation

List of amending documents

According to the laws of the Republic of Kazakhstan of August 31, 1995 "About banks and banking activity in the Republic of Kazakhstan", of July 4, 2003 "About state regulation, control and supervision of the financial market and the financial organizations" and of March 19, 2010 "About the state statistics" the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve:

1) the list of the reporting of banks of the second level of the Republic of Kazakhstan according to appendix 1 to this resolution;

2) the report on remaining balance on balance sheet accounts less reserves (provisions) in form according to appendix 2 to this resolution;

3) the report on contingent assets and contingent obligations on form according to appendix 3 to this resolution;

4) the report on interbank assets and liabilities on form according to appendix 4 to this resolution;

5) the report on structure of securities portfolio on form according to appendix 5 to this resolution;

6) the report on investments of bank, and also Islamic bank into the capital of other legal entities on form according to appendix 6 to this resolution;

7) the report on structure of assets and contingent obligations, and also reserves (provisions) created according to international accounting standards on form according to appendix 7 to this resolution;

8) the report on loans by the form providing in form according to appendix 8 to this resolution;

9) the report on loans including on which overdue debt on principal debt and (or) the added remuneration in details, and also about the size of reserves (provisions) created according to international accounting standards in form according to appendix 9 to this resolution is had;

10) the report on loans including on which overdue debt on principal debt and (or) the added remuneration, on industries (including on nonresidents of the Republic of Kazakhstan), and also about the size of reserves (provisions) created according to international accounting standards in form according to appendix 10 to this resolution is had;

11) the report on the loans issued to subjects of small and medium entrepreneurship - to residents of the Republic of Kazakhstan including on which overdue debt on principal debt and (or) the added remuneration, on industries, and also about the size of reserves (provisions) created according to international accounting standards in form according to appendix 11 to this resolution is had;

12) the report on the main sources of the attracted money on form according to appendix 12 to this resolution;

13)  No. 69 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 28.04.2017;

14) the operations statement "repo", "the return repo" in form according to appendix 14 to this resolution;

15) the report on payment due date, remained before repayment, in form according to appendix 15 to this resolution;

16) the report on payment due date for the fixed assets and liabilities which remained before repayment for floating assets and liabilities before change of index, in form according to appendix 16 to this resolution;

17) the report on the transactions with the faces tied with bank the special relations, concluded during month under report, and also existing on reporting date on form according to appendix 17 to this resolution;

18) Rules of submission of the reporting by banks of the second level of the Republic of Kazakhstan according to appendix 18 to this resolution.

2. Banks of the second level of the Republic of Kazakhstan represent to National Bank of the Republic of Kazakhstan in electronic format:

1) monthly: the reporting provided by subitems 2), 3), 4), 5), 6), 7), 8), 9), 10), 11), 14), 15) and 16) of Item 1 of this resolution - no later than the seventh working day of the month following month under report; the reporting provided by the subitem 17) of Item 1 of this resolution - no later than the fifteenth working day of the month following month under report;

2) quarterly the reporting provided by the subitem 12) of Item 1 of this resolution - no later than the fifteenth following reporting quarter. The reporting for the fourth quarter is submitted no later than thirty calendar days upon termination of financial year.

Banks of the second level of the Republic of Kazakhstan no later than thirty calendar days upon termination of financial year represent the reporting (taking into account final turnovers on intra banking activities) provided by subitems 2), 3), 4), 5), 6), 7), 8), 9), 10), 11), 14), 15), 16) and 17) of Item 1 of this resolution.

3. Is not valid from February 1, 2016.

4. Recognize invalid the following regulatory legal acts of the Republic of Kazakhstan:

1) the resolution of Board of National Bank of the Republic of Kazakhstan of September 23, 2013 No. 249 "About approval of the list, forms, terms and Rules of submission of the reporting by banks of the second level of the Republic of Kazakhstan" (registered in the Register of state registration of regulatory legal acts at No. 9009, published on January 14, 2014 in information system of law of regulatory legal acts of the Republic of Kazakhstan of Ad_let and on May 17, 2014 in the Kazakhstanskaya Pravda newspaper No. 96 (27717));

2) the resolution of Board of National Bank of the Republic of Kazakhstan of August 27, 2014 No. 170 "About modification of some regulatory legal acts of the Republic of Kazakhstan" (registered in the Register of state registration of regulatory legal acts at No. 9979, published on December 24, 2014 in information system of law of regulatory legal acts of the Republic of Kazakhstan of Ad_let and on January 29, 2015 in the Kazakhstanskaya Pravda newspaper No. 18 (27894)).

5. To department of paying balance, currency control and statistics (Umbetaliyev M. T.) in the procedure established by the legislation to provide:

1) together with Legal support department (Dosmukhambetov N. M.) state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) the direction of this resolution on official publication in information system of law of Ad_let of the republican state company on the right of economic maintaining "The republican center of legal information of the Ministry of Justice of the Republic of Kazakhstan" within ten calendar days after its state registration in the Ministry of Justice of the Republic of Kazakhstan;

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

6. To department of the international relations and public relations (Kazybayev A. K.) provide the direction of this resolution on official publication in periodic printing editions within ten calendar days after its state registration in the Ministry of Justice of the Republic of Kazakhstan.

7. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Kozhakhmetov K. B.

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

Item 3 of this resolution is effective till February 1, 2016.

It is approved Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan May 13, 2015

A. Smailov

Appendix 1

to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 76

List of the reporting of banks of the second level of the Republic of Kazakhstan

The reporting of banks of the second level of the Republic of Kazakhstan includes:

1) the report on remaining balance on balance sheet accounts less reserves (provisions);

2) report on contingent assets and contingent obligations;

3) report on interbank assets and liabilities;

4) report on structure of securities portfolio;

5) report on investments of bank, and also Islamic bank into the capital of other legal entities;

6) the report on structure of assets and contingent obligations, and also reserves (provisions) created according to international accounting standards;

7) report on loans by the form providing;

8) the report on loans including on which overdue debt on principal debt and (or) the added remuneration in details, and also about the size of reserves (provisions) created according to international accounting standards is had;

9) the report on loans including on which overdue debt on principal debt and (or) the added remuneration, on industries (including on nonresidents of the Republic of Kazakhstan), and also about the size of reserves (provisions) created according to international accounting standards is had;

10) the report on the loans issued to subjects of small and medium resident entrepreneurship of the Republic of Kazakhstan including on which overdue debt on principal debt and (or) the added remuneration, on industries, and also about the size of reserves (provisions) created according to international accounting standards is had;

11) the report on the main sources of the attracted money;

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

13) the report on payment due date, remained before repayment;

14) the report on payment due date for the fixed assets and liabilities which remained before repayment for floating assets and liabilities before change of index;

15) the report on the transactions with the faces tied with bank the special relations, concluded during month under report, and also existing on reporting date.

Appendix 2

to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 76

The form intended for collection of administrative data

The report on remaining balance on balance sheet accounts less reserves (provisions)

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

 

Index: ФС_ББ

Frequency: monthly

Represents: bank of the second level of the Republic of Kazakhstan

Where the form is represented: National Bank of the Republic of Kazakhstan

Representation term:

banks of the second level - monthly no later than the seventh working day of the month following month under report;

the parent bank of the second level which performed transaction on simultaneous transfer of assets and obligations between parent bank and subsidiary bank concerning which restructuring according to the Law of the Republic of Kazakhstan of August 31, 1995 "About banks and banking activity in the Republic of Kazakhstan" till February 1, 2016 is carried out - monthly no later than the twentieth following month under report.

Form

__________________________________

(bank name)

 

(in thousands of tenges)

№	Name of indicator	In total	from them in foreign currency
		1	2
1	Assets
2	Deposits in National Bank of the Republic of Kazakhstan
3	Correspondent accounts (less reserves (provisions)), including:
3.1	at residents of the Republic of Kazakhstan (less reserves (provisions))
3.2	at nonresidents of the Republic of Kazakhstan (less reserves (provisions))
4	The deposits placed in other banks (less reserves (provisions)), including:
4.1	at residents of the Republic of Kazakhstan (less reserves (provisions))
4.2	at nonresidents of the Republic of Kazakhstan (less reserves (provisions))
5	The loans granted the banks and the organizations performing separate types of banking activities (less reserves (provisions)), including:
5.1	to residents of the Republic of Kazakhstan (less reserves (provisions))
5.2	to nonresidents of the Republic of Kazakhstan (less reserves (provisions))
6	The securities carried at fair value through profit or loss (less reserves (provisions))
7	Securities, available for sale (less reserves (provisions))
8	The securities withheld before repayment (less reserves (provisions))
9	Transactions "the return repo" with securities (less reserves (provisions))
10	The loans granted legal entities (less reserves (provisions))
11	The loans granted physical persons (less reserves (provisions)), including:
11.1	on the consumer purposes (less reserves (provisions))
11.2	on construction, purchase and (or) repair of housing (less reserves (provisions))
11.3	other loans (less reserves (provisions))
12	Investments into the capital (less reserves (provisions))
13	Subordinated debt
14	Total assets, revenue-producing
15	Money
16	The affined precious metals
17	Required reserves in National Bank of the Republic of Kazakhstan
18	Fixed assets (less depreciation)
19	Intangible assets (less depreciation)
20	Other assets, including:
20.1	requirements for derivative financial instruments
20.2	requirements for transactions spot
20.3	delayed income tax
20.4	the added interest receivable
20.5	advance payment (expenses)
21	For information only: reserves (provisions)
22	For information only: depreciation
23	Obligations
24	Obligations to National Bank of the Republic of Kazakhstan
25	Obligations to the banks and the organizations performing separate types of banking activities including:
25.1	correspondent accounts
25.1.1	residents of the Republic of Kazakhstan
25.1.2	nonresidents of the Republic of Kazakhstan
25.2	the loans obtained
25.2.1	from residents of the Republic of Kazakhstan
25.2.2	from nonresidents of the Republic of Kazakhstan
25.3	the deposits attracted
25.3.1	from residents of the Republic of Kazakhstan
25.3.1.1	poste restante
25.3.1.2	urgent
25.3.1.3	conditional
25.3.2	from nonresidents of the Republic of Kazakhstan
25.3.2.1	poste restante
25.3.2.2	urgent
25.3.2.3	conditional
26	The loans obtained from foreign Central Banks
27	The loans obtained from international financial institutions
28	The deposits attracted from physical persons including:
28.1	current and maps accounts
28.1.1	from residents of the Republic of Kazakhstan
28.1.2	from nonresidents of the Republic of Kazakhstan
28.2	on-demand deposits
28.2.1	from residents of the Republic of Kazakhstan
28.2.2	from nonresidents of the Republic of Kazakhstan
28.3	conditional deposits
28.3.1	from residents of the Republic of Kazakhstan
28.3.2	from nonresidents of the Republic of Kazakhstan
28.4	term deposits
28.4.1	from residents of the Republic of Kazakhstan
28.4.2	from nonresidents of the Republic of Kazakhstan
29	The deposits attracted from legal entities including:
29.1	current and maps accounts
29.1.1	from residents of the Republic of Kazakhstan
29.1.2	from nonresidents of the Republic of Kazakhstan
29.2	on-demand deposits
29.2.1	from residents of the Republic of Kazakhstan
29.2.2	from nonresidents of the Republic of Kazakhstan
29.3	conditional deposits
29.3.1	from residents of the Republic of Kazakhstan
29.3.2	from nonresidents of the Republic of Kazakhstan
29.4	term deposits
29.4.1	from residents of the Republic of Kazakhstan
29.4.2	from nonresidents of the Republic of Kazakhstan
29.5	deposits of the affiliated organizations of special purpose
29.5.1	from residents of the Republic of Kazakhstan
29.5.2	from nonresidents of the Republic of Kazakhstan
30	The money accepted as providing (pledge, deposit) obligations of clients
31	The loans obtained from the Government of the Republic of Kazakhstan and regional authorities of the Republic of Kazakhstan
32	The securities released
33	Transactions of "repo" with securities
33.1	with residents of the Republic of Kazakhstan
33.2	with nonresidents of the Republic of Kazakhstan
34	Subordinated debt
34.1	from residents of the Republic of Kazakhstan
34.2	from nonresidents of the Republic of Kazakhstan
35	Total the obligations attracting expense
36	Reserves (provisions) on covering of losses on contingent obligations
37	Other obligations, including:
37.1	obligations on derivative financial instruments
37.2	obligations on transactions spot
37.3	income tax liabilities
37.4	the added percent for payment
37.5	advance payment (income)
38	For information only: obligations of bank to the parent organization for the obtained loans
39	Equity
40	Authorized capital
41	Supplementary capital
42	Retained net income and reserve capital:
42.1	income (uncovered loss) of previous years
42.2	income (uncovered loss) of the current year
42.3	reserve capital
43	Reserves of revaluation of fixed assets
44	Reserves of revaluation of cost of securities, available for sale
45	Reserves (provisions) on all-bank risks
46	Dynamic reserves
47	Reserves on other revaluation
48	Own shares redeemed by bank
49	Total obligations and capital
50	For information only: the assets nominated in the tenges indexed to foreign currency
51	For information only: the obligations nominated in the tenges indexed to foreign currency
52	For information only: the announced dividends on common shares for financial year
53	For information only: the number of the workers occupied full time

 

The first head (for its absence - person, it replacing)

_______________________________________________________  ___________________

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

Main бухгалтер_______________________________________  ___________________

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

Исполнитель:_______________________________________________ ________ ________

                position, surname, name, middle name (in case of its availability)  the signature  phone

Signature date of the report "___" __________ 20 ___ years

Locus sigilli (in the presence)

 

The explanation on filling of the form intended for collection of administrative data

The report on remaining balance on balance sheet accounts less reserves (provisions)

1. General provisions

1. This explanation (further - the Explanation) determines single requirements for filling of the "Report on Remaining Balance on Balance Sheet Accounts less Reserves (Provisions)" form (further - the Form).

2. The form is developed according to the subitem 6) of Item 1 of article 9 of the Law of the Republic of Kazakhstan of July 4, 2003 "About state regulation, control and supervision of the financial market and the financial organizations".

3. The form is constituted monthly by banks of the second level of the Republic of Kazakhstan and filled as of the end of the accounting period. Data in shape are filled in 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.

4. The form is signed by the first head (for its absence - person, it replacing), the chief accountant and the contractor.

2. The explanation on filling of the Form

5. The form reveals structure of balance sheet Articles of bank on assets, obligations and the capital. In column 1 the detailed information about balance sheet Articles in tenge and in tengovy equivalent is specified. In column 2 the tengovy equivalent of balance sheet Articles in foreign currency is specified.

6. Assets are subdivided into assets, revenue-producing and other assets. Assets, revenue-producing, are understood as assets on which the bank earns percentage reward, the fixed income, the income from asset increase in value. Requirements for derivative financial instruments do not belong to assets, revenue-producing. All other assets are distributed in separate categories according to the Form.

7. The amount of lines 21, 22 is specified in absolute value and with plus.

8. Obligations are subdivided into the obligations attracting expense and other obligations. The obligations attracting expense are understood as obligations according to which the bank pays percentage remuneration, fixed payments. Obligations on derivative financial instruments do not join in category of the obligations attracting expense.

9. In line 38 the amount of obligations of bank to the parent organization for the obtained loans for information only is specified.

10. In line 52 within accounting year the amount of the dividends announced on common shares for last financial year for information only is specified.

11. In line 53 the number of workers, busy full time and equivalents for information only is specified (two employees working part time are considered as one worker, the taken full time).

12. In case of lack of data the Form is represented with zero balances.

Appendix 3

to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 76

The form intended for collection of administrative data

Report on contingent assets and contingent obligations

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

 

Index: ФС_УО

Frequency: monthly

Represents: bank of the second level of the Republic of Kazakhstan

Where the form is represented: National Bank of the Republic of Kazakhstan

Representation term:

banks of the second level - monthly no later than the seventh working day of the month following month under report;

the parent bank of the second level which performed transaction on simultaneous transfer of assets and obligations between parent bank and subsidiary bank concerning which restructuring according to the Law of the Republic of Kazakhstan of August 31, 1995 "About banks and banking activity in the Republic of Kazakhstan" till February 1, 2016 is carried out - monthly no later than the twentieth following month under report.

Form

_______________________________________

          (bank name)

 

(in thousands of tenges)

№	Name of Article	In total
		partners - the financial organizations			partners - other
		with for up to 6 months	with term more than 6 months	without term	with for up to 6 months	with term more than 6 months	without term
		1	2	3	4	5	6
1	Guarantees and letters of credit
1.1	Guarantees
1.1.1	issued
1.1.2	received
1.1.2.1	guarantees of the legal entities having long-term debt rating are not lower than the And — group of the Standard&Poors agency or other similar rating agency
1.1.2.2	guarantees of the legal entities having long-term debt rating are not lower than the VV + group of the Standard&Poors agency or other similar rating agency
1.1.2.3	guarantees of the legal entities having debt rating are not lower than "VVV-" of the Standard&Poors agency or other similar rating agency
1.1.2.4	guarantees of legal resident persons of the Republic of Kazakhstan, including resident banks of the Republic of Kazakhstan having debt rating are not lower than the In + group of the Standard&Poors agency or other similar rating agency
1.1.2.5	the guarantees obtained by resident bank of the Republic of Kazakhstan from the parent banks having debt rating are not lower than "VVV" of the Standard&Poors agency or other similar rating agency
1.1.2.6	other guarantees of legal entities
1.1.2.7	guarantees of physical persons
2	Letters of credit
2.1	issued
2.2	received
3	Obligations on placement and receipt of deposits/loans in the future
3.1	future obligations on the granted loans
3.2	future obligations on the placed deposits
3.3	future obligations on the obtained loans
3.4	future obligations on the received deposits
4	Contingent obligations on bills of exchange
5	Obligations on forfaiting transactions
6	Obligations on motionless deposits of clients
7	Obligations on security sale
8	Obligations on security purchase
9	The acquired agreement on future remuneration
10	Derivative financial instruments (for the purpose of hedging)
10.1	futures contracts on purchase of the affined precious metals
10.2	futures contracts for sale of the affined precious metals
10.3	futures contracts on purchase of goods
10.4	futures contracts on sales of goods
10.5	futures contracts on purchase of financial assets
10.6	futures contracts for sale of financial assets
10.7	purchase of foreign currency "forward"
10.8	sale of foreign currency "forward"
10.9	the acquired option contracts "call"
10:10	the acquired option contracts "put"
10:11	the sold option contracts "put"
10:12	the sold option contracts "call"
10:13	floating interest rate swap
10:14	the fixed interest rate swap
10:15	the acquired currency swap
10:16	the sold currency swap
10:17	contingent obligations on other derivative financial instruments
11	Derivative financial instruments (in the other purposes)
11.1	futures contracts on purchase of the affined precious metals
11.2	futures contracts for sale of the affined precious metals
11.3	futures contracts on purchase of goods
11.4	futures contracts on sales of goods
11.5	futures contracts on purchase of financial assets
11.6	futures contracts for sale of financial assets
11.7	purchase of foreign currency "forward"
11.8	sale of foreign currency "forward"
11.9	the acquired option contracts "call"
11:10	the acquired option contracts "put"
11:11	the sold option contracts "put"
11:12	the sold option contracts "call"
11:13	floating interest rate swap
11:14	the fixed interest rate swap
11:15	the acquired currency swap
11:16	the sold currency swap
11:17	contingent obligations on other derivative financial instruments
12	other conditional requirements

continuation of the table

including on nonresidents
partners - the financial organizations			partners - other

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