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

According to subitem 65-2) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" 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 pension 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 (sub-accounts) of investors (receivers) according to appendix 5 to this resolution;

6) report form about amounts of pension accruals and the number of individual retirement accounts (sub-accounts) of investors (receivers) on the areas of the Republic of Kazakhstan (at the place of residence of the investor (receiver)) according to appendix 6 to this resolution;

7) report form about retirement benefits on the compulsory pension contributions compulsory for professional pension contributions, voluntary pension contributions according to appendix 7 to this resolution;

8) report form about amounts of pension payments and pension accruals to working (members of the family) of state members of the Eurasian Economic Union in the territory of the Republic of Kazakhstan according to appendix 8 to this resolution;

9) report form about the securities acquired at the expense of own assets according to appendix 9 to this resolution;

10) report form about transactions "the return repo" and the repo made at the expense of own assets according to appendix 10 to this resolution;

11) report form about the deposits, money and cash equivalents placed at the expense of own assets according to appendix 11 to this resolution;

12) report form about investments into the capital of other legal entities according to appendix 12 to this resolution;

13) report form about committed transactions on investment of own assets according to appendix 13 to this resolution;

14) report form on the financial instruments of the issuers who allowed default, acquired at the expense of pension assets according to appendix 14 to this resolution;

15) 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 15 to this resolution;

16) report form about the cost of one conventional unit of contingent pension liabilities according to appendix 16 to this resolution;

17) report form about the assets and liabilities classified by sectors of economy (on own assets of the single accumulation pension fund), according to appendix 17 to this resolution;

18) report form about the assets and liabilities classified by sectors of economy (on pension assets of the single accumulation pension fund), according to appendix 18 to this resolution;

19) report form about payments and return of target accumulatings according to appendix 19 to this resolution;

20) report form about target requirements according to appendix 20 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) monthly:

the reporting provided by subitems 2) and 4) of Item 1 of this resolution no later than 7 (seventh) working days 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 20 (twentieth) following month under report;

the reporting provided by subitems 3), 5), 6), 7), 9), 10), 11), 12), 13), 15), 16) and 19) of Item 1 of this resolution no later than 7 (seventh) working days of the month following month under report;

2) quarterly:

the reporting provided by subitems and 14) Item 1 of this resolution, no later than 7 (seventh) working days of the month following reporting quarter;

the reporting provided by subitems 17) and 18) of Item 1 of this resolution no later than 25 (twenty fifth) following reporting quarter;

3) annually – the reporting provided by the subitem 20) of Item 1 of this resolution, not later 30 on the (thirtieth) of April the year following after accounting year.

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.

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 pension assets which are in external management;

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

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

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

7) the report on amounts of pension payments and pension accruals to working (members of the family) of state members of the Eurasian Economic Union in the territory of the Republic of Kazakhstan;

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

9) the operations statement "the return repo" and repo, made at the expense of own assets;

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

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

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

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

14) 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;

15) report on the cost of one conventional unit of contingent pension liabilities;

16) the report on the assets and liabilities classified by sectors of economy (on own assets of the single accumulation pension fund);

17) the report on the assets and liabilities classified by sectors of economy (on pension assets of the single accumulation pension fund);

18) report on payments and return of target accumulatings;

19) report on target requirements.

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

Term of representation of form of administrative data: monthly, no later than 7 (seventh) working days of the month following month under report in case of availability of the pension assets transferred in external management no later than 20 (twentieth) following month under report

Form

Table. Cost of pension assets
The pension assets created for the account ______________________ (in tenge)

№	Indicator	date	date
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
23.	Remaining balance of the amounts on accounts of reserve funds for the end of day
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 ______________________________________

Адрес__________________________________________________________

________________________________________ phone

E-mail address _________________________

Contractor of ______________________________________ ________________
                  surname, name and middle name (in case of its availability) the signature, phone

The head or person to who function on signing of the report is assigned

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

Date "______" ______________ 20 __ years

Appendix

to report form about the cost of pension assets

The explanation on filling of form of administrative data
"The report on the cost of pension assets" (index – 1-ENPF_PA, frequency – monthly)

Chapter 1. General provisions

1. This 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 65-2) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics".

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 head or person to who function on signing of the report, and the contractor is assigned.

Chapter 2. The explanation on filling of the Form

5. Since January 1, 2024 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. Date 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 pension assets which are in external management according to appendix 4 to this resolution.

9. The assets reflected in lines 7.1. and 7.2. by the end of the reporting period reveal in the note to the Form provided in information system.

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 money transfer 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 according to appendix 3 to this resolution.

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 on gained other incomes and the incurred other expenses included in the cost of pension assets by the end of the reporting period reveal in the note to the Form provided in information system.

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 reveal in the note to the Form provided in information system.

20. Lines 22 and 23 are filled since January 1, 2024. In lines 22 and 23 the amount remaining balance on accounts of reserve funds is specified. 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 without filling.

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: 1-ENPF_SPPA

Frequency: monthly

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

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

Term of representation of form of administrative data: monthly, no later than 7 (seventh) working days of the month following month under report

Form

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

The pension assets created for the account ____________________________

№	Name of the trustee	Name of the issuer	Type of economic activity	Country of the issuer	Security type	Security identification number
1	2	3	4	5	6	7
1.	Government securities of the Republic of Kazakhstan
1.1.			x
…			x
2.	Non-state issued securities of the organizations of the Republic of Kazakhstan
2.1.	securities of banks of the second level
2.1.1.
…
2.2.	securities of legal entities, except for banks of the second level
2.2.1.
…
3.	Securities of foreign states
3.1.			x
…			x
4.	Non-state securities of nonresident issuers of the Republic of Kazakhstan
4.1.			x
…			x

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