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RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of August 28, 2017 No. 167

About approval of the list, forms, terms of the reporting of the single accumulation pension fund and Rules of their representation

(as amended on 22-02-2021)

 According to the laws of the Republic of Kazakhstan of March 30, 1995 "About National Bank to the Republic of Kazakhstan", of March 19, 2010 "About the state statistics" and of June 21, 2013 "About provision of pensions in the Republic of Kazakhstan" the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve:

1) the list of the reporting of the single accumulation pension fund according to appendix 1 to this resolution;

2) report form about the cost of pension assets according to appendix 2 to this resolution;

3) report form about structure of investment portfolio of pension assets according to appendix 3 to this resolution;

4) report form about the assets which are in external management according to appendix 4 to this resolution;

5) report form about amounts of pension accruals and the number of individual retirement accounts of investors (receivers) according to appendix 5 to this resolution;

6) it is excluded

7) it is excluded

8) it is excluded

9) report form about amounts of pension accruals and the number of individual retirement accounts of investors (receivers) on the areas of the Republic of Kazakhstan (at the place of residence of the investor (receiver)) according to appendix 9 to this resolution;

10) it is excluded

11) it is excluded

12) it is excluded

13) report form about retirement benefits on the compulsory pension contributions compulsory for professional pension contributions, voluntary pension contributions according to appendix 13 to this resolution;

14) report form about retirement benefits on compulsory pension contributions of the employer according to appendix 14 to this resolution;

15) report form about the securities acquired at the expense of own assets according to appendix 15 to this resolution;

16) report form about transactions the return repo and repo made at the expense of own assets according to appendix 16 to this resolution;

17) report form about deposits and money and the cash equivalents placed at the expense of own assets according to appendix 17 to this resolution;

18) report form about investments into the capital of other legal entities according to appendix 18 to this resolution;

19) report form about committed transactions on investment of own assets according to appendix 19 to this resolution;

20) report form on the financial instruments of the issuers who allowed default, acquired at the expense of pension assets according to appendix 20 to this resolution;

20-1) report form about the cost of one conventional unit of the pension assets created at the expense of compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions according to appendix 20-1 to this resolution;

21) rules of submission of the reporting by the single accumulation pension fund according to appendix 21 to this resolution.

2. The single accumulation pension fund represents to National Bank of the Republic of Kazakhstan in electronic format:

1) weekly - the reporting provided by the subitem 3) of Item 1 of this resolution as of the second working day of week, no later than the third working day of the week following reporting week;

2) monthly:

the reporting provided by subitems 2) and 4) of Item 1 of this resolution no later than the seventh working day of the month following month under report in case of availability at the single accumulation pension fund of the pension assets transferred to external management - no later than the twentieth following month under report;

the reporting provided by subitems 3), 5), 6), 7), 8), 9), 10), 11), 12), 13), 14), 15), 16), 17), 18), 19), 20-1) and 20-2) Items 1 of this resolution no later than the seventh working day of the month following month under report;

3) quarterly - the reporting provided by the subitem 20) of Item 1 of this resolution no later than the seventh working day of the month following reporting quarter.

3. Declare invalid the resolution of Board of National Bank of the Republic of Kazakhstan of August 27, 2013 No. 227 "About approval of the list, forms, terms and Rules of submission of the reporting by the single accumulation pension fund" (registered in the Register of state registration of regulatory legal acts at No. 8856, published on January 15, 2014 in the Kazakhstanskaya Pravda newspaper No. 8 (27629)).

4. 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) within ten calendar days from the date of state registration of this resolution the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts 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.

5. To management on consumer protection of financial services and external communications (Terentyev A. L.) provide within ten calendar days after state registration of this resolution the direction it to the copy on official publication in periodic printing editions.

6. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Pirmatov G. O.

7. This resolution becomes effective after ten calendar days after day of its first official publication, except for:

subitems 6) and 10) Item 1 of this resolution which become effective since January 1, 2020;

the subitem 14) Item 1 of this resolution which becomes effective since January 1, 2028.

Chairman of National Bank

D. Akishev

It is approved

Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan

September 21, 2017

 

_____________________ N. Aydapkelov

Appendix 1

to the Resolution of Board of National Bank of the Republic of Kazakhstan of August 28, 2017 No. 167

List of the reporting of the single accumulation pension fund

The reporting of the single accumulation pension fund includes:

1) report on the cost of pension assets;

2) report on structure of investment portfolio of pension assets;

3) the report on the assets which are in external management;

4) report on amounts of pension accruals and number of individual retirement accounts of investors (receivers);

5) No. 10 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 22.02.2021

6) No. 10 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 22.02.2021

7) No. 10 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 22.02.2021

8) the report on amounts of pension accruals and the number of individual retirement accounts of investors (receivers) on the areas of the Republic of Kazakhstan (at the place of residence of the investor (receiver));

9) No. 10 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 22.02.2021

10) No. 10 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 22.02.2021

11) No. 10 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 22.02.2021

12) report on retirement benefits on the compulsory pension contributions compulsory for professional pension contributions, voluntary pension contributions;

13) report on retirement benefits on compulsory pension contributions of the employer;

14) the report on the securities acquired at the expense of own assets;

15) the operations statement the return repo and repo made at the expense of own assets;

16) the report on deposits and money and the cash equivalents placed at the expense of own assets;

17) report on investments into the capital of other legal entities;

18) report on committed transactions on investment of own assets;

19) the report on the financial instruments of the issuers who allowed default, acquired at the expense of pension assets;

20) the report on the cost of one conventional unit of the pension assets created at the expense of compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions;

21) report on the cost of one conventional unit of contingent pension liabilities.

Appendix 2

to the Resolution of Board of National Bank of the Republic of Kazakhstan of August 28, 2017 No. 167

The form intended for collection of administrative data

It is represented: in National Bank of the Republic of Kazakhstan

The form of administrative data is placed on Internet resource: www.nationalbank.kz

Report on the cost of pension assets

Index of form of administrative data: 1 ENPF_PA

Frequency: monthly

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

The group of people, providing information: single accumulation pension fund

Representation term: monthly, no later than the seventh working day of the month following month under report (in case of availability of the pension assets transferred in external management no later than the twentieth following month under report)

Form

The pension assets created for the account ____________________________

                                                                                                (in tenge)

No. of payment order

Indicator

date, month, year

date, month, year

1

2

3

1.

Remaining balance on investment accounts for the beginning of day, including:




1.1.

in tenge




1.2.

in foreign currencies




2.

Arrived money for investment accounts for the end of day, including:




2.1.

in tenge




2.2.

in foreign currencies




3.

Was disposed money from investment accounts for the end of day, including:




3.1.

in tenge




3.2.

in foreign currencies




4.

Remaining balance on investment accounts for the end of day ((1)+(2)-(3)), including:




4.1.

in tenge




4.2.

in foreign currencies




5.

The amount of the assets which are in external management for the end of day including:




5.1.

in tenge




5.2.

in foreign currencies




6.

The cost of other assets for the beginning of day, including:




6.1.

in tenge




6.2.

in foreign currencies




7.

The cost of other assets for the end of day, including:




7.1.

in tenge




7.2.

in foreign currencies




8.

In total cost of financial investments for the beginning of day, including:




8.1.

derivative financial instruments




9.

Arrived financial instruments for the end of day




10.

Was disposed financial instruments for the end of day




11.

In total cost of financial investments for the end of day ((8)+(9) - (10)+(12) - (12.4.1)-(12.7)), including:




11.1.

derivative financial instruments




12.

The added investment revenue (expense) for the end of day, including:




12.1.

income (expenses) connected with receipt of remuneration on financial instruments




12.2.

income (expenses) from change in value of the securities estimated at fair value




12.3.

income (expenses) from change in value of other assets




12.4.

income (expenses) from revaluation of foreign currency, including:




12.4.1.

income (expenses) from revaluation of money on the investment account and other assets




12.4.2.

income (expenses) from revaluation of financial investments




12.5.

income (expenses) connected with recovery (forming) of reserves (provisions) on covering of possible losses from impairment of securities




12.6.

other incomes (expenses) on financial instruments




12.7.

other incomes (expenses) which are not relating to financial instruments




13.

Total current value of pension assets for the end of day ((4)+(5)+(7)+(11))




14.

Commission fee from pension assets for the end of day, including:




14.1.

added




14.2.

paid




15.

Remaining balance of debt on commission fee from pension assets




16.

Commission fee from investment revenue for the end of day, including:




16.1.

added




16.2.

paid




17.

Remaining balance of debt on commission fee from investment revenue




18.

The added pension liabilities relating to pension assets for the end of day, including:




18.1.

the wrong (incorrectly credited) amount




18.2.

payments, transfers and one-time withdrawals




18.3.

others




19.

The fulfilled pension liabilities relating to pension assets for the end of day:




19.1.

the wrong (incorrectly credited) amount from the investment account




19.2.

payments and transfers




19.3.

others




20.

Retained earnings (uncovered loss)




21.

Remaining balance of pension liabilities for the end of day




22.

Remaining balance of the amounts on accounts of Reserve funds for the beginning of day (it is filled since January 1, 2023)




23.

Remaining balance of the amounts on accounts of Reserve funds for the end of day (it is filled since January 1, 2023)




24.

Total obligations on pension assets and retained earnings (uncovered loss) for the end of day ((15)+(17)+(20)+(21)+(23)):




25.

Total the cost of "net" pension assets for the end of day ((13)-(24))




Name __________________ Address ________________________

______________________________________________________ phone

E-mail address ______________________________________

Contractor of _______________________________________ __________
            surname, name and middle name (in case of its availability)  phone

The chief accountant or person authorized on signing of the report

___________________________________________ __________________
     surname, name and middle name (in case of its availability)  the signature, phone

The first head or person authorized by it on signing of the report

___________________________________________ __________________
   surname, name and middle name (in case of its availability)  the signature, phone

Date "____" ______________ 20 __ years

Appendix

to report form about the cost of pension assets

The explanation on filling of form of administrative data

Report on the cost of pension assets
(index – 1 ENPF_PA, frequency – monthly)

Chapter 1. General provisions

1. This explanation (further - the Explanation) determines single requirements for filling of form of the administrative data "Report on the Cost of Pension Assets" (further - the Form).

2. The form is developed according to subitem 18-1) of article 8 of the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan", Item 1 of article 51 of the Law of the Republic of Kazakhstan of June 21, 2013 "About provision of pensions in the Republic of Kazakhstan".

3. The form is filled with monthly single accumulation pension fund. Data in shape are specified in tenge.

4. The form is signed by the first head, the chief accountant or persons authorized on signing of the report.

Chapter 2. The explanation on filling of the Form

5. Since January 1, 2023 the Form is represented separately on the pension assets created at the expense of compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions and on the pension assets created at the expense of compulsory pension contributions of the employer.

In the line "The Pension Assets Created for the Account" data on the pension assets created depending on pension contributions are specified: "compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions" and "compulsory pension contributions of the employer".

6. The form is filled for each day of month under report. Information on indicators "date, month, year" is specified in the dd.mm.gggg format.

7. In lines 1.2., 2.2., 3.2., 4.2., 5.2., 6.2. and 7.2. the amounts equivalent to tenge are reflected.

8. Data on line 5 are specified according to data of the report on the assets which are in external management.

9. The assets reflected in lines 7.1. and 7.2. by the end of the reporting period are reflected in the note to the Form.

10. When filling line 9 data on financial instruments which are estimated on actual costs are specified. The costs incurred during transaction (which are directly connected with acquisition of financial instruments), including the remunerations and commission fees paid to agents, consultants, brokers (dealers), charges of stock exchanges and also banking expenses on the translation join in the cost of these financial instruments. The cost of financial instruments also joins the remuneration added for the period until acquisition (in the presence of that).

11. When filling line 10 data on the realized or extinguished financial instruments on actual cost of realization or repayment are specified.

12. Data on line 11 are specified according to data of the Report on structure of investment portfolio of pension assets.

13. When filling line 12.5. reserves (provisions) are reflected for the end of day of date of its forming (recovery).

14. When filling lines 12.6. and 12.7. data according to the gained income and the suffered losses included in the cost of pension assets by the end of the reporting period are reflected in the note to the Form.

15. In line 13 the cost reflected in financial accounting is specified.

16. In lines 14 and 16 the amount of commission fee is specified.

17. When filling lines 15 and 17 the remaining balance of debt on commission fee the accruing result taking into account data by the end of the reporting period is specified.

18. In lines 18.2. and 19.2. transfer amounts of pension accruals in the Voluntary accumulation pension funds, in insurance companies, the amounts paid to receivers and other persons, the income tax amounts from retirement benefits on the compulsory pension contributions compulsory for professional pension contributions, voluntary pension contributions are specified.

On compulsory pension contributions of the employer only the amount of retirement benefits is specified.

19. When filling lines 18.3. and 19.3. data according to the other obligations included in the cost of pension assets by the end of the reporting period are reflected in the note to the Form.

20. Lines 22 and 23 are filled since January 1, 2023. In lines 22 and 23 are specified amount remaining balance on accounts of Reserve funds. These lines are filled only when filling data on compulsory pension contributions of the employer.

21. 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 August 28, 2017 No. 167

The form intended for collection of administrative data

It is represented: in National Bank of the Republic of Kazakhstan

The form of administrative data is placed on Internet resource: www.nationalbank.kz

Report on structure of investment portfolio of pension assets

Index of form of administrative data: 2 ENPF_SPPA

Frequency: weekly (monthly)

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

The group of people providing information: single accumulation pension fund

Representation term: weekly, no later than the third working day of the week following reporting week;

monthly, no later than the seventh working day of the month following month under report

Form

The pension assets created for the account _________________________

The pension assets which are in trust management _________________________________

Table 1. The securities acquired at the expense of pension assets

                                                                                                (in tenge)

No. of payment order

Nayoimeyonoyovayoniye of emiyotenyot

Type of ekoyonoyomiyocheyosky activities

Strayona of the issuer

Type of tsenyony paper

Idenyotiyofiyokayotsiyoonyony noyomer

1

2

3

4

5

6

1.

Goyosuyodaryostvenyony tsenyony buyomayog of Resyopubyoliyoki Kayozakhyostan





1.1.


x





x




2.

Negoyosuyodaryostvenyony emisyosiyoonyony tsenyony buyomayog oryogayoniyozayotsy Resyopubyoliyoki Kayozakhyostan





2.1.

tsenyony buyomayog of banyok vtoyoroyogo urovyonya





2.1.1.











2.2.

tsenyony buyomayog of yuriyodiyocheyosky persons, for isyoklyuyocheyoniyoy banyok vtoyoroyogo urovyonya





2.2.1.











3.

Tsenyony buyomayog of inoyostranyony goyosuyodarstvo





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