of November 28, 2016 No. 273
About introduction of amendments to the resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 75 "About approval of the list, forms, terms of the reporting on accomplishment of prudential standard rates by banks of the second level and Rules of their representation"
For the purpose of enhancement of the regulatory legal acts of the Republic of Kazakhstan regulating activities of banks of the second level and according to the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" 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 May 8, 2015 No. 75 "About approval of the list, forms, terms of the reporting on accomplishment of prudential standard rates by banks of the second level and Rules of their representation" (registered in the Register of state registration of regulatory legal acts at No. 11162, published on June 2, 2015 in information system of law of regulatory legal acts of the Republic of Kazakhstan of Ad_let) the following changes:
9) of Item 1 to exclude the subitem;
state Item 2 in the following edition:
"2. Banks of the second level 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), 10), 11), 12), 13), 15), 16), 17), 18), 19) and 20) of Item 1 of this resolution - no later than the seventh working day of the month following month under report;
2) monthly the reporting provided by subitem 20-1) of Item 1 of this resolution - no later than the tenth working day of the month following reporting date;
3) weekly the reporting provided by the subitem 14) of Item 1 of this resolution - no later than the fifth working day of the week following reporting week.
In case of completion of calendar month in reporting week, the reporting provided by the subitem 3) of this Item is provided no later than the seventh working day of month, the following for completed month, separately for the calendar days of reporting week relating to the completed month and for calendar days of reporting week of the month following for completed month.";
state appendix 1 in edition according to appendix 1 to this resolution;
state appendix 2 in edition according to appendix 2 to this resolution;
state appendix 3 in edition according to appendix 3 to this resolution;
state appendix 4 in edition according to appendix 4 to this resolution;
state appendix 5 in edition according to appendix 5 to this resolution;
state appendix 6 in edition according to appendix 6 to this resolution;
state appendix 7 in edition according to appendix 7 to this resolution;
state appendix 8 in edition according to appendix 8 to this resolution;
state appendix 10 in edition according to appendix 9 to this resolution;
state appendix 11 in edition according to appendix 10 to this resolution;
state appendix 12 in edition according to appendix 11 to this resolution;
state appendix 13 in edition according to appendix 12 to this resolution;
state appendix 14 in edition according to appendix 13 to this resolution;
state appendix 15 in edition according to appendix 14 to this resolution;
state appendix 16 in edition according to appendix 15 to this resolution;
state appendix 17 in edition according to appendix 16 to this resolution;
state appendix 18 in edition according to appendix 17 to this resolution;
state appendix 19 in edition according to appendix 18 to this resolution;
state appendix 20 in edition according to appendix 19 to this resolution.
2. To department of researches and statistics (Tutushkin V. A.) in the procedure established by the legislation of the Republic of Kazakhstan to provide:
1) together with Legal department (Sarsenov N. V.) state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;
2) the direction of this resolution in 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" for inclusion in the State register of regulatory legal acts of the Republic of Kazakhstan, Reference control bank of regulatory legal acts of the Republic of Kazakhstan within ten calendar days from the date of 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.
3. To management on consumer protection of financial services and external communications (Terentyev A. L.) 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.
4. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Pirmatov G. O.
5. This resolution becomes effective after ten calendar days after day of its first official publication.
Chairman of National Bank
D. Akishev
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It is approved Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan December 23, 2016 |
_______________ N. Aydapkelov |
to the Resolution of Board of National Bank of the Republic of Kazakhstan of November 28, 2016 No. 273
Appendix 1
to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 75
List of the reporting on accomplishment of prudential standard rates by banks of the second level
The reporting on accomplishment of prudential standard rates by banks of the second level includes:
1) report on accomplishment of prudential standard rates;
2) the report on disaggregation of the assets weighed taking into account credit risk;
3) the report on disaggregation of the contingent and possible obligations weighed taking into account credit risk;
4) the report on disaggregation of conditional and possible requirements and obligations on the derivative financial instruments weighed taking into account credit risk;
5) the report on disaggregation of calculation of specific interest risk (by currencies);
6) the report on distribution of open line items on time frames (by currencies);
7) the report on disaggregation of calculation of general interest risk (by currencies);
8) the report on disaggregation of the maximum extent of risk on one borrower (by borrowers);
9) report on disaggregation of coefficient of current liquidity of k4;
10) report on disaggregation of coefficients of urgent liquidity of k4-1, k4-2, k4-3;
11) report on disaggregation of coefficients of urgent currency liquidity k.4-4, k4-5, k4-6;
12) the report on foreign exchange positions on each foreign currency and currency net position for each working day of week (month);
13) the report on calculation of average monthly size of internal assets, internal and other obligations, coefficient of placement of part of means in internal assets;
14) the report on disaggregation of capitalization ratios of banks to obligations to nonresidents of the Republic of Kazakhstan;
15) the report on calculation of coefficients of sufficiency of equity in case of securitization;
16) the report on disaggregation of the assets weighed taking into account credit risk, represented by Islamic banks;
17) the report on disaggregation of the contingent and possible obligations weighed taking into account credit risk, represented by Islamic banks;
18) the report on disaggregation of the market risk connected with change of market value of inventory stocks, represented by Islamic banks;
19) report on disaggregation of coverage ratio of liquidity.
to the Resolution of Board of National Bank of the Republic of Kazakhstan of November 28, 2016 No. 273
Appendix 2
to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 75
The form intended for collection of administrative data
Report on accomplishment of prudential standard rates
Accounting period: on ____________ 20 ____ years
________________________________________________
(bank name)
Index: 1-BVU_Prud_norm
Frequency: monthly
Represents: bank of the second level
Where the form is represented: National Bank of the Republic of Kazakhstan
Representation term: no later than the seventh working day of the month following month under report.
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Form | |||
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Name |
Amount |
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2 |
3 |
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Minimum size of equity |
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Equity |
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Capital of the first level |
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Fixed capital as amount |
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The paid common shares |
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Supplementary paid-in capital |
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Retained net profit of last years |
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Retained net profit of the current year |
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The cumulative opened reserve |
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Reserves on revaluation of fixed assets and the cost of financial assets, available for sale |
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Fixed capital behind minus: |
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own redeemed common shares |
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intangible assets, including goodwill |
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loss of last years |
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loss of the current year |
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deferred tax asset minus deferred tax liabilities, except for parts of the deferred tax assets recognized concerning deductible temporary differences |
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reserves on other revaluation |
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sales returns, the assets connected with transactions on securitization. The deferred revenue in connection with the expectation of the complete or partial income in the future received from securitization conditions belongs to such income |
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income or losses from change of fair value of the financial liability, in connection with change of credit risk according to such obligation |
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the regulatory adjustments which are deductible from the added capital, but in connection with its insufficient level subtracted from fixed capital |
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the amount of exceeding of investments of bank (investment of bank into financial instruments of the financial organizations in which the bank has less than 10 (ten) percent of issued shares (shares in the authorized capital) in total exceeding 10 (ten) percent from fixed capital of bank after application of regulatory adjustments), increased by share of investments into common shares in the total amount of investments |
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the amount of exceeding of investments of bank of common shares of the financial organization in which the bank has 10 (ten) and more percent from issued shares (shares in the authorized capital), and also part of the deferred tax assets recognized concerning deductible temporary differences (in total the exceeding 15 (fifteen) percent from fixed capital of bank after application of regulatory adjustments) |
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Added capital as amount: |
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the termless agreements corresponding to criteria as a result of which at the same time there is financial asset at one person and the financial liability or other financial instrument confirming the right to share of the assets of the legal entity which remained later deductions of all its obligations at other person |
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the termless financial instruments attracted till January 1, 2015 |
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the paid preferred shares corresponding to the established criteria |
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the paid preferred shares which are not corresponding to the established criteria |
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The added capital behind minus: |
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investments of bank into own termless financial instruments by direct or indirect method |
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own redeemed preferred shares of bank |
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the amount of exceeding of investments of bank (investment of bank into financial instruments of the financial organizations in which the bank has less than 10 (ten) percent of issued shares (shares in the authorized capital) in total exceeding 10 (ten) percent from fixed capital of bank after application of regulatory adjustments), increased by share of investments into termless financial instruments in the total amount of investments |
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investments of bank into termless financial instruments of the financial organizations in which the bank has 10 (ten) and more percent from issued shares (shares in the authorized capital) deductible from the added capital |
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the regulatory adjustments which are deductible from the capital of the second level, but in connection with its insufficient level subtracted from the added capital |
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Capital of the second level |
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Subordinated debt |
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The subordinated debt attracted till January 1, 2015 in national currency |
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The subordinated debt attracted till January 1, 2015 in foreign currency |
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The capital of the second level behind minus: |
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the redeemed own subordinated debt of bank (investment into subordinated debt) |
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the amount of exceeding of investments of bank (investment of bank into financial instruments of the financial organizations in which the bank has less than 10 percent of issued shares (shares in the authorized capital) in total exceeding 10 percent from fixed capital of bank after application of regulatory adjustments), increased by share of investments into subordinated debt in the total amount of investments |
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investments of bank into subordinated debt of the financial organizations, in which the bank has 10 percent and more from issued shares (shares in the authorized capital), the legal entity, deductible from the capital of the second level |
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Positive difference between deposit amount of physical persons and equity according to the data of the balance sheet increased by 5,5 |
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Coefficient of sufficiency of equity (kl) |
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Coefficient of sufficiency of equity (kl-2) |
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Coefficient of sufficiency of equity (k 2) |
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Retained net income of bank on which restriction regarding the termination of dividend payout and the return share repurchase is imposed |
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Not invested remaining balance of means accepted on the terms of the custodial agreement |
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Total the assets weighed taking into account credit risk |
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Total the contingent and possible obligations weighed taking into account credit risk |
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Total the derivative financial instruments weighed taking into account credit risk |
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Specific interest risk |
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General interest risk |
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Total the market risk connected with change of rate of remuneration |
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Specific risk |
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General risk |
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Total the market risk connected with change of share market value and market value of derivative financial instruments which underlying asset are shares or index on the share |
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Total the market risk connected with change of the exchange rate of foreign currencies (market value of precious metals) |
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Total the market risk connected with change of share market value (including the Islamic securities acquired with sales objective) |
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Total the risk on inventory stocks connected with change of market value |
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The amount of long and short positions on financial instruments with the market risk connected with change of market value |
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Difference of the amounts of long and short positions on financial instruments with the market risk connected with change of market value |
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Amount of open foreign exchange positions |
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The assets and conditional and possible requirements and obligations calculated taking into account market risk |
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Average size of annual gross income |
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Operational risk |
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Total debt of one borrower or group of the interconnected borrowers who are not connected with bank the special relations on any kind of obligations to bank |
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Coefficient of the maximum extent of risk on one borrower who is not connected with bank the special relations - (k 3) |
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Total debt of one borrower or group of the interconnected borrowers connected with bank the special relations on any kind of obligations to bank |
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Coefficient of the maximum extent of risk on one borrower (group of borrowers) connected with bank the special relations - (k3. 1) |
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The amount of risks on all borrowers connected with bank the special relations |
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Coefficient of the amount of risks on the borrowers connected with bank the special relations (Ро) |
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The maximum amount of blank loan, unsecured contingent obligations before the borrower or for the borrower for benefit of the third parties on whom the bank can have requirements to the borrower during current and two next months, according to obligations of the corresponding borrowers, and also obligations of the nonresidents of the Republic of Kazakhstan registered or who are citizens of offshore zones, except for requirements to residents of the Republic of Kazakhstan with the rating of the Standard & Poor agency "s or the rating of similar level of the Fitch or Moody agencies" s Investors Service (further - other rating agencies) is no more than one Item lower than the sovereign rating of the Republic of Kazakhstan and nonresidents having rating s or the rating of similar level of one of other rating agencies is not lower "And" the Standard & Poor agencies ", except for is not lower than nonresidents with rating "And" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies, concerning one borrower or group of the interconnected borrowers |
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Coefficient of the maximum size of blank credit (Bq) |
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The cumulative amount of risks of bank on one borrower, the size of each of which exceeds 10 percent from equity of bank |
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The coefficient of the cumulative amount of risks on one borrower, the size of each of which exceeds 10 percent - from equity (Рк) |
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The cumulative amount of the securitized credits transferred to special finance company of Fund of Stressful Assets joint-stock company |
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Coefficient of the cumulative amount of the securitized credits transferred to special finance company of Fund of Stressful Assets joint-stock company |
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Highly liquid assets |
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Obligations poste restante |
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Coefficient of current liquidity (k 4) |
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Urgent obligations with remaining period before repayment up to seven days inclusive |
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Liquidity rate (k4-1) |
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Quick assets with remaining period before repayment up to one month inclusive, including highly liquid assets |
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Urgent obligations with remaining period before repayment up to one month inclusive |
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Liquidity rate (k4-2) |
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Quick assets with remaining period before repayment up to three months inclusive, including highly liquid assets |
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Urgent obligations with remaining period before repayment up to three months inclusive |
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Liquidity rate (k4-3) |
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Assets for calculation of coefficient of urgent currency liquidity of k4-4: |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total) |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency" |
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(the currency type is specified) |
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(the currency type is specified) |
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Obligations for calculation of coefficient of urgent currency liquidity of k4-4 |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total) |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency" |
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(the currency type is specified) |
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(the currency type is specified) |
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Coefficient of urgent currency liquidity (k4-4): |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total) |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency" |
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(the currency type is specified) |
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(the currency type is specified) |
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Assets for calculation of coefficient of urgent currency liquidity of k4-5: |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total) |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency" |
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(the currency type is specified) |
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(the currency type is specified) |
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Obligations for calculation of coefficient of urgent currency liquidity of k4-5, the conversion of equal 90% increased by coefficient |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total) |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency" |
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(the currency type is specified) |
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(the currency type is specified) |
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Coefficient of urgent currency liquidity (k4-5): |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total) |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency" |
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(the currency type is specified) |
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(the currency type is specified) |
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Assets for calculation of coefficient of urgent currency liquidity of k4-6: |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total) |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency" |
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(the currency type is specified) |
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(the currency type is specified) |
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Obligations for calculation of coefficient of urgent currency liquidity of k4-6, the conversion of equal 80% increased by coefficient |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total) |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency" |
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(the currency type is specified) |
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(the currency type is specified) |
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Coefficient of urgent currency liquidity (k4-6): |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard&Poor agency "(with indication of the amount/coefficient on this group of currencies in total) |
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on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard&Poor agency" |
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(the currency type is specified) |
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(the currency type is specified) |
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Availability at bank during the accounting period of overdue obligations to creditors (Yes/no) |
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Excess of the maximum (recommended) rates of remuneration by bank on again attracted deposits of the physical persons (in tenge and in foreign currency) established and recommended to banks for their observance by the Board of directors of the organization performing obligatory guaranteeing deposits (Yes/no) |
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Availability at bank of the fact of untimely execution by bank of the actions plan approved by authorized body (Yes/no) |
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Short-term obligations before nonresidents |
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Coefficient of the maximum limit of short-term obligations before nonresidents (k 7) |
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The obligations to nonresidents included in calculation of coefficient of k8 |
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Capitalization ratio of banks to obligations to nonresidents of the Republic of Kazakhstan (k 8) |
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Obligations to nonresidents and the debt securities included in calculation of coefficient of k9 |
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Capitalization ratio of banks to obligations to nonresidents of the Republic of Kazakhstan (k 9) |
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The assets financed by the funds raised under the agreement on the investment deposit |
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Coefficient of placement of part of means in internal assets |
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The first head or person authorized on signing of the report
__________________________________________________________________ ___________
surname, name, middle name (if it is specified in the identity document) date
The chief accountant or person authorized on signing of the report
__________________________________________________________________ ___________
surname, name, middle name (if it is specified in the identity document) date
Contractor of ______________________________________________________ ___________
surname, name, middle name (if it is specified in the identity document) date
Phone: _________________________
Locus sigilli (in the presence)
The explanation on filling of the form intended for collection of administrative data is given in appendix to this form.
Appendix
to the Report form about accomplishment of prudential standard rates
The explanation on filling of the form intended for collection of administrative data
Report on accomplishment of prudential standard rates
Chapter 1. General provisions
1. This explanation (further - the Explanation) determines single requirements for filling of the "Report on Accomplishment of Prudential Standard Rates" form (further - the Form).
2. The form is developed according to the Law of the Republic of Kazakhstan of August 31, 1995 "About banks and banking activity in the Republic of Kazakhstan", 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 as of the first day of every month. Data in shape are filled in in thousands of tenges.
4. The form is signed by the first head, the chief accountant or persons authorized by them on signing of the report and the contractor.
Chapter 2. The explanation on filling of the Form
5. The form is filled according to resolutions of Board of National Bank of the Republic of Kazakhstan of May 30, 2016 No. 144 "About establishment of prudential standard rates and other regulations and limits, obligatory to observance, for Islamic banks, their normative values and technique of calculations of prudential standard rates and other regulations and limits, obligatory to observance, for Islamic banks", registered in the Register of state registration of regulatory legal acts at No. 13939 (further - Standard rates No. 144) and of May 30, 2016 No. 147 "About establishment of normative values and techniques of calculations of prudential standard rates and other regulations, obligatory to observance, and limits of the size of the capital of bank for certain date and Rules of calculation and limits of open foreign exchange position of bank", registered in the Register of state registration of regulatory legal acts at No. 13919 (further – Standard rates No. 147).
6. The line 1 is filled according to Chapter 1 "The minimum size of authorized and own capitals of bank" of Standard rates No. 144 and No. 147.
7. In line 5 data on the paid common shares, the corresponding criteria established in appendix 1 to Standard rates No. 144 and appendix 3 to Standard rates No. 147 are specified.
8. In line 12.1 data under the termless agreements, the corresponding criteria established in appendix 1 to Standard rates No. 144 are specified and appendix 3 to Standard rates No. 147, from which at the same time result financial asset at one person and the financial liability or other financial instrument confirming the right to share of the assets of the legal entity which remained later deductions of all its obligations at other person.
9. In line 12.2 data on termless financial instruments according to requirements of Item 10 of Standard rates No. 147 are specified.
10. In line 12.3 data according to the paid preferred shares, the corresponding criteria established in appendix 1 to Standard rates No. 144 and appendix 3 to Standard rates No. 147 are specified.
11. In line 12.4 data according to the paid preferred shares according to requirements of Item 11 of Standard rates No. 147 are specified.
12. In line 15 data on the subordinated debt corresponding to the criteria established in appendix 1 to Standard rates No. 144 and appendix 3 to Standard rates No. 147 are specified.
13. In line 16 data on the subordinated debt attracted till January 1, 2015 in national currency according to requirements of Item 9 of Standard rates No. 144 and Item 13 of Standard rates No. 147 are specified.
14. In line 17 data on the subordinated debt attracted till January 1, 2015 in foreign currency according to requirements of Item 9 of Standard rates No. 144 and Item 13 of Standard rates No. 147 are specified.
15. In line 19 the positive difference between deposit amount of physical persons and equity according to the data of the balance sheet increased by 5,5 is filled. If the difference between deposit amount of physical persons and equity according to the data of the balance sheet increased by 5,5 is negative, in line 19 0 is specified.
16. In line 23 the amount of retained net income on which restriction according to appendix 4 to Standard rates No. 144 and appendix 2 to Standard rates No. 147, regarding the termination of dividend payout and the return share repurchase is imposed is specified.
17. The line 25 is filled according to data of the report on disaggregation of the assets weighed taking into account credit risk.
18. The line 26 is filled according to data of the report on disaggregation of the contingent and possible obligations weighed taking into account credit risk.
19. The line 27 is filled according to data of the report on disaggregation of conditional and possible requirements and obligations on the derivative financial instruments weighed taking into account credit risk.
20. The line 28 is filled according to data of the report on disaggregation of calculation of specific interest risk (by currencies).
21. The line 29 is filled according to data of the report on disaggregation of calculation of general interest risk (by currencies).
22. Lines 43, of 44, of 45, of 46, of 47, of 48, of 49, of 50, of 51, of 52, 53 and 54 are filled according to data of the report on disaggregation of the maximum extent of risk on one borrower.
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The document ceased to be valid since January 11, 2026 according to Item 2 of the Resolution of Board of National Bank of the Republic of Kazakhstan of December 24, 2025 No. 100