RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of July 30, 2018 No. 159

About modification of some regulatory legal acts of the Republic of Kazakhstan concerning submission of the reporting

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 2, 2003 "About the security market", of July 4, 2003 "About state regulation, control and supervision of the financial market and the financial organizations", of March 19, 2010 "About the state statistics" and for the purpose of enhancement of regulatory legal acts of the Republic of Kazakhstan the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve the List about modification of some regulatory legal acts of the Republic of Kazakhstan concerning submission of the reporting (further - the List), according to appendix 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) within ten calendar days from the date of state registration of this resolution its direction 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;

4) within ten working days after state registration of this resolution submission to Legal department of data on execution of the actions provided by subitems 2), 3) of this Item and Item 3 of this resolution.

3. 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.

4. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Kurmanov Zh. B.

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

It is approved Deputy Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan September 18, 2018

K. Orunkhanov

Appendix

to the Resolution of Board of National Bank of the Republic of Kazakhstan of July 30, 2018 No. 159

The list of regulatory legal acts of the Republic of Kazakhstan to which changes concerning submission of the reporting are made

1. Ceased to be valid according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 29.11.2019 No. 229

2. 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" (it is registered in the Register of state registration of regulatory legal acts at No. 11162, it is published on June 2, 2015 in information system of law of Ad_let) the following changes:

To state the report on accomplishment of prudential standard rates on form according to appendix 2 in edition according to appendix 2 to the List;

To state the report on disaggregation of the assets weighed taking into account credit risk in form according to appendix 3 in edition according to appendix 3 to the List;

On form according to appendix 4 to state the report on disaggregation of the contingent and possible obligations weighed taking into account credit risk in edition according to appendix 4 to the List;

On form according to appendix 5 to state the report on disaggregation of conditional and possible requirements and obligations on the derivative financial instruments weighed taking into account credit risk in edition according to appendix 5 to the List;

In form according to appendix 6 to state the report on disaggregation of calculation of specific interest risk (by currencies) in edition according to appendix 6 to the List;

In form according to appendix 7 to state the report on distribution of open line items on time frames (by currencies) in edition according to appendix 7 to the List;

In form according to appendix 8 to state the report on disaggregation of calculation of general interest risk (by currencies) in edition according to appendix 8 to the List;

In form according to appendix 10 to state the report on disaggregation of the maximum extent of risk on one borrower (by borrowers) in edition according to appendix 9 to the List;

To state the report on disaggregation of coefficient of current liquidity of k4 on form according to appendix 11 in edition according to appendix 10 to the List;

To state the report on disaggregation of coefficients of urgent liquidity of k4-1, k4-2, k4-3 on form according to appendix 12 in edition according to appendix 11 to the List;

To state the report on disaggregation of coefficients of urgent currency liquidity of k4-4, k4-5, k4-6 on form according to appendix 13 in edition according to appendix 12 to the List;

To state the report on foreign exchange positions on each foreign currency and currency net position for each working day of week (month) in form according to appendix 14 in edition according to appendix 13 to the List;

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 in form according to appendix 15 to state in edition according to appendix 14 to the List;

To state the report on disaggregation of capitalization ratios of banks to obligations to nonresidents of the Republic of Kazakhstan in form according to appendix 16 in edition according to appendix 15 to the List;

To state the report on calculation of coefficients of sufficiency of equity in case of securitization in form according to appendix 17 in edition according to appendix 16 to the List;

On form according to appendix 18 to state the report on disaggregation of the assets weighed taking into account credit risk, represented by Islamic banks in edition according to appendix 17 to the List;

On form according to appendix 19 to state the report on disaggregation of the contingent and possible obligations weighed taking into account credit risk, represented by Islamic banks in edition according to appendix 18 to the List;

On form according to appendix 20 to state the report on disaggregation of the market risk connected with change of market value of inventory stocks, represented by Islamic banks in edition according to appendix 19 to the List;

The report on disaggregation of coverage ratio of liquidity on form it agrees in form according to appendix 20-1 to state in edition according to appendix 20 to the List;

Net of stable funding in form according to appendix 20-2 to state the report on disaggregation of coefficient in edition according to appendix 21 to the List;

in Rules of submission of the reporting on accomplishment of prudential standard rates by banks of the second level:

state Item 3 in the following edition:

"3. The reporting is on paper signed by the first head, the chief accountant or persons authorized by them on signing of the report and the contractor and stored in bank.":

3. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of July 17, 2015 No. 129 "About approval of the list, forms, terms of the reporting of societies of mutual insurance and Rules of their representation" (it is registered in the Register of state registration of regulatory legal acts No. 12074, it is published on October 6, 2015 in information system of law of Ad_let) the following changes:

In form according to appendix 2 to state the activities report in edition according to appendix 22 to the List;

To state the report on investment portfolio on form according to appendix 3 in edition according to appendix 23 to this List;

To state the report on insurance premiums and insurance payments for form according to appendix 4 in edition according to appendix 24 to this List;

The report on insurance reserves it agrees in form to appendix 5 to state in edition according to appendix 25 to the List;

in Rules of submission of the reporting by societies of mutual insurance:

state Item 5 in the following edition:

"5. The reporting on paper as of reporting date is signed by the first head of Society, the chief accountant of Society or persons authorized by them on signing of the report and the contractor and stored at Society.":

4. Ceased to be valid according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 28.11.2019 No. 222

5. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of December 26, 2016 No. 315 "About approval of the list, forms, terms of the reporting of large members of banks, bank holdings, large members of the insurance (reinsurance) organizations, insurance holdings, large members of the managing director of investment portfolio, the large participants owning (having opportunity to vote) twenty five or more percent of voting shares of the managing director of investment portfolio and Rules of their representation" (it is registered in the Register of state registration of regulatory legal acts at No. 14832, it is published on March 13, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes:

change in state language is made to heading of the resolution, the text in Russian does not change

To state data on the income and property of the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of the investment portfolio which is physical person in form according to appendix 2 in edition according to appendix 30 to the List;

In form according to appendix 3 to state the information about the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio who is physical person in edition according to appendix 31 to the List;

In form according to appendix 4 to state the information about officials of the large member of bank of the second level, the insurance (reinsurance) organization who is the legal entity, bank holding, insurance holding in edition according to appendix 32 to the List;

Data on the organizations in which the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio who is the legal entity, the bank holding, insurance holding and the large participant who is the legal entity, owning (having opportunity to vote) in twenty five or more percent of voting shares of the managing director of investment portfolio is participant (shareholder) in form according to appendix 5 to state in edition according to appendix 33 to the List;

And also the information about persons exercising control over the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio being the legal entity, bank holding, insurance holding, the large participant who is the legal entity owning (having opportunity to vote) in twenty five or more percent of voting shares of the managing director of the investment portfolio on form according to appendix 6 to state the information about large members (shareholders) of the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio who is the legal entity of the bank holding, insurance holding, the large participant who is the legal entity, owning (having opportunity to vote) twenty five or more percent of voting shares of the managing director of investment portfolio in edition according to appendix 34 to the List;

In form according to appendix 7 to state data on the transactions with the connected, including affiliirovanny persons concluded during the accounting period, and also existing as of reporting date and the register of the connected, including affiliirovanny persons in edition according to appendix 35 to the List;

To state the report on disaggregation of working tables on creation of consolidated financial statements on form according to appendix 8 in edition according to appendix 36 to the List;

The consolidated (unconsolidated) financial reporting and the explanatory note to it in form according to appendix 9 to state in edition according to appendix 37 to the List;

Data on change of quantity and (or) the percentage ratio of bank shares of the second level, the insurance (reinsurance) organizations belonging to the large member of bank of the second level, the insurance (reinsurance) organization, being legal entity or physical person, to bank holding, insurance holding and also sources of the means used for share acquisition in form according to appendix 10 to state in edition according to appendix 38 to the List;

Data on all obligations of members of insurance group to the third parties (group of persons), components on form according to appendix 11 to state ten and more percent from equity of insurance group acting as of reporting date in edition according to appendix 39 to the List;

In form according to appendix 12 to state data on the intra group bargains of insurance group concluded during the accounting period, and also existing as of reporting date in edition according to appendix 40 to the List;

In Rules of submission of the reporting by large members of banks of the second level, bank holdings, large members of the insurance (reinsurance) organizations, insurance holdings, large members of managing directors of investment portfolio, the large participants owning (having opportunity to vote) in twenty five or more percent of voting shares of the managing director of investment portfolio:

state Item 5 in the following edition:

"5. The large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio who is the legal entity, bank holding, insurance holding - nonresidents of the Republic of Kazakhstan, represent to National Bank of the Republic of Kazakhstan annually, within hundred eighty calendar days on the termination of financial year, consolidated, in the presence the unconsolidated annual financial reporting and the explanatory note to it certified by auditing organization in the state or Russian languages.

The explanatory note is constituted according to requirements of the relevant supervisory authority of the country of the location.";

6. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of June 30, 2017 No. 112 "About approval of the list, forms, terms and Rules of submission of the reporting by the collection agency" (it is registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan on August 11, 2017 at No. 15481, it is published on August 22, 2015 in information system of law of Ad_let) the following changes:

In form according to appendix 2 to state the report on structure of the debt accepted in work (under the agreement on pre-judicial debt collection) in edition according to appendix 41 to the List;

To state the report on structure of the acquired debt on form according to appendix 3 in edition according to appendix 42 to the List;

To state the report on the main sources of the attracted money on form according to appendix 4 in edition according to appendix 43 to the List;

To state the report on the accepted loans, including on which overdue debt on principal debt and (or) the added remuneration in form according to appendix 5 is had in edition according to appendix 44 to the List;

In Rules of submission of the reporting by the collection agency:

state Item 6 in the following edition:

"6. The reporting is on paper signed by the first head, the chief accountant or persons authorized by them on signing of the report the contractor and stored in the collection agency.".

Appendix 1

to the List of regulatory legal acts of the Republic of Kazakhstan to which changes concerning submission of the reporting are made

No. 229 voided according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 29.11.2019

Appendix 2

to the List of regulatory legal acts of the Republic of Kazakhstan to which changes concerning submission of the reporting are made

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.

Form

(in thousands of tenges)

№	Name	Amount
1	2	3
1	Minimum size of equity
2	Equity
3	Capital of the first level
4	Fixed capital as amount
5	The paid common shares
6	Supplementary paid-in capital
7	Retained net profit of last years
8	Retained net profit of the current year
9	The cumulative opened reserve
10	Reserves on revaluation of fixed assets and the cost of financial assets, available for sale
11	Fixed capital behind minus:
11.1	own redeemed common shares
11.2	intangible assets, including goodwill
11.3	loss of last years
11.4	loss of the current year
11.5	deferred tax asset minus deferred tax liabilities, except for parts of the deferred tax assets recognized concerning deductible temporary differences
11.6	reserves on other revaluation
11.7	sales returns, the assets connected with transactions on securitization
11.8	income or losses from change of fair value of the financial liability, in connection with change of credit risk according to such obligation
11.9	the regulatory adjustments which are deductible from the added capital, but in connection with its insufficient level subtracted from fixed capital
11:10	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
11:11	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)
12	Added capital as amount:
12.1	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
12.2	the termless financial instruments attracted till January 1, 2015
12.3	the paid preferred shares corresponding to the established criteria
12.4	the paid preferred shares which are not corresponding to the established criteria
13	The added capital behind minus:
13.1	investments of bank into own termless financial instruments by direct or indirect method
13.2	own redeemed preferred shares of bank
13.3	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
13.4	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
13.5	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
14	Capital of the second level
15	Subordinated debt
16	The subordinated debt attracted till January 1, 2015 in national currency
17	The subordinated debt attracted till January 1, 2015 in foreign currency
18	The capital of the second level behind minus:
18.1	the redeemed own subordinated debt of bank (investment into subordinated debt)
18.2	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 subordinated debt in the total amount of investments
18.3	investments of bank into subordinated debt of the financial organizations, in which the bank has 10 (ten) percent and more from issued shares (shares in the authorized capital), the legal entity, deductible from the capital of the second level
19	The positive difference which is subject to deduction from equity
19.1	Positive difference between deposit amount of physical persons and equity according to the data of the balance sheet increased by 5,5, subject to deduction from equity
19.2	Positive difference between provisions (reserves) calculated according to appendices 1 to the Normative values and technique of calculations of prudential standard rates and other regulations and limits, obligatory to observance, for Islamic banks established according to appendix 1 to the resolution 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 to 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, No. 170 established according to appendix 1 to the resolution of Board of National Bank of the Republic of Kazakhstan of September 13, 2017 "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" (registered in the Register of state registration of regulatory legal acts at No. 15886) (further - Standard rates No. 170) and the provisions (reserves) created and reflected in financial accounting of bank according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting, subject to deduction from equity
19.2.1	Provisions (reserves) calculated according to appendices 1 to Standard rates No. 144 and Standard rates No. 170
19.2.2	Provisions (reserves) created and reflected in financial accounting of bank according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting
19.2.3	Positive difference between provisions (reserves) calculated according to appendices 1 to Standard rates No. 144 and Standard rates No. 170 and the provisions (reserves) created and reflected in financial accounting of bank according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting
20	Coefficient of sufficiency of equity (kl)
21	Coefficient of sufficiency of equity (kl-2)
22	Coefficient of sufficiency of equity (k 2)
23	Retained net income of bank on which restriction regarding the termination of dividend payout and the return share repurchase is imposed
24	Not invested remaining balance of means accepted on the terms of the custodial agreement
25	Total the assets weighed taking into account credit risk
26	Total the contingent and possible obligations weighed taking into account credit risk
27	Total the derivative financial instruments weighed taking into account credit risk
28	Specific interest risk
29	General interest risk
30	Total the market risk connected with change of rate of remuneration
31	Specific risk
32	General risk
33	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
34	Total the market risk connected with change of the exchange rate of foreign currencies (market value of precious metals)
35	Total the market risk connected with change of share market value (including the Islamic securities acquired with sales objective)
36	Total the risk on inventory stocks connected with change of market value
37	The amount of long and short positions on financial instruments with the market risk connected with change of market value
38	Difference of the amounts of long and short positions on financial instruments with the market risk connected with change of market value
39	Amount of open foreign exchange positions
40	The assets and conditional and possible requirements and obligations calculated taking into account market risk
41	Average size of annual gross income
42	Operational risk
43	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
44	Coefficient of the maximum extent of risk on one borrower who is not connected with bank the special relations - (k 3)
45	Total debt of one borrower or group of the interconnected borrowers connected with bank the special relations on any kind of obligations to bank
46	Coefficient of the maximum extent of risk on one borrower (group of borrowers) connected with bank the special relations - (k3. 1)
47	The amount of risks on all borrowers connected with bank the special relations
48	Coefficient of the amount of risks on the borrowers connected with bank the special relations (Ро)
49	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
50	Coefficient of the maximum size of blank credit (Bq)
51	The cumulative amount of risks of bank on one borrower, the size of each of which exceeds 10 (ten) percent from equity of bank
52	The coefficient of the cumulative amount of risks on one borrower, the size of each of which exceeds 10 (ten) percent - from equity (Рк)
53	The cumulative amount of the securitized credits transferred to special finance company of Fund of Stressful Assets joint-stock company
54	Coefficient of the cumulative amount of the securitized credits transferred to special finance company of Fund of Stressful Assets joint-stock company
55	Highly liquid assets
56	Obligations poste restante
57	Coefficient of current liquidity (k 4)
58	Urgent obligations with remaining period before repayment up to seven days inclusive
59	Liquidity rate (k4-1)
60	Quick assets with remaining period before repayment up to one month inclusive, including highly liquid assets
61	Urgent obligations with remaining period before repayment up to one month inclusive
62	Liquidity rate (k4-2)
63	Quick assets with remaining period before repayment up to three months inclusive, including highly liquid assets
64	Urgent obligations with remaining period before repayment up to three months inclusive
65	Liquidity rate (k4-3)
66	Assets for calculation of coefficient of urgent currency liquidity of k4-4:
66.1	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)
66.2	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"
66.3	(the currency type is specified)
66.4	(the currency type is specified)
67	Obligations for calculation of coefficient of urgent currency liquidity of k4-4
67.1	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)
67.2	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"
67.3	(the currency type is specified)
67.4	(the currency type is specified)
68	Coefficient of urgent currency liquidity (k4-4):
68.1	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)
68.2	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"
68.3	(the currency type is specified)
68.4	(the currency type is specified)
69	Assets for calculation of coefficient of urgent currency liquidity of k4-5:
69.1	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)
69.2	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"
69.3	(the currency type is specified)
69.4	(the currency type is specified)
70	Obligations for calculation of coefficient of urgent currency liquidity of k4-5, the conversion of equal 90% increased by coefficient
70.1	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)
70.2	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"
70.3	(the currency type is specified)
70.4	(the currency type is specified)
71	Coefficient of urgent currency liquidity (k4-5):
71.1	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)
71.2	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"
71.3	(the currency type is specified)
71.4	(the currency type is specified)
72	Assets for calculation of coefficient of urgent currency liquidity of k4-6:
72.1	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)
72.2	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"
72.3	(the currency type is specified)
72.4	(the currency type is specified)
73	Obligations for calculation of coefficient of urgent currency liquidity of k4-6, the conversion of equal 80% increased by coefficient
73.1	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)
73.2	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"
73.3	(the currency type is specified)
73.4	(the currency type is specified)
74	Coefficient of urgent currency liquidity (k4-6):
74.1	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)
74.2	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"
74.3	(the currency type is specified)
74.4	(the currency type is specified)
75	Availability at bank during the accounting period of overdue obligations to creditors (Yes/no)
76	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)
77	Availability at bank of the fact of untimely execution by bank of the actions plan approved by authorized body (Yes/no)
78	Short-term obligations before nonresidents
79	Coefficient of the maximum limit of short-term obligations before nonresidents (k 7)
80	The obligations to nonresidents included in calculation of coefficient of k8
81	Capitalization ratio of banks to obligations to nonresidents of the Republic of Kazakhstan (k 8)
82	Obligations to nonresidents and the debt securities included in calculation of coefficient of k9
83	Capitalization ratio of banks to obligations to nonresidents of the Republic of Kazakhstan (k 9)
84	The assets financed by the funds raised under the agreement on the investment deposit
85	Coefficient of placement of part of means in internal assets

 

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

_________________________________________________________ ________

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

The chief accountant or person authorized by it on signing of the report

_________________________________________________________ ________

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

Contractor

_________________________________________________________ ________

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

Phone number: _________________________

Signature date "_____" __________ 20 _____ years

 

Note: the explanation on filling of the form intended for collection of administrative data is given in appendix to this form.

Phone number: _________________________

Signature date "_____" __________ 20 _____ years

Note: 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 form intended for collection of the administrative data "Report on Accomplishment of Prudential Standard Rates" (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 September 13, 2017 No. 170 "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" (registered in the Register of state registration of regulatory legal acts at No. 15886) (further - Standard rates No. 170).

6. The line 1 is filled according to Chapter 1 "The minimum size of authorized and own capitals of bank" to Standard rates No. 144 and Chapter 2 "The minimum size of authorized and own capitals of bank" to Standard rates No. 170.

7. In line 5 data on the paid common shares, the corresponding criteria established in appendix 1 to Standard rates No. 144 and appendix 4 to Standard rates No. 170 are specified.

8. In line 11.7 deferred revenues in connection with the expectation of the complete or partial income in the future received from securitization conditions are specified.

9. 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 4 to Standard rates No. 170, 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.

10. In line 12.2 data on termless financial instruments according to requirements of Item 12 of Standard rates No. 170 are specified.

11. 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 4 to Standard rates No. 170 are specified.

12. In line 12.4 data according to the paid preferred shares according to requirements of Item 13 of Standard rates No. 170 are specified.

13. In line 15 data on the subordinated debt corresponding to the criteria established in appendix 1 to Standard rates No. 144 and appendix 4 to Standard rates No. 170 are specified.

14. 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 15 of Standard rates No. 170 are specified.

15. 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 15 of Standard rates No. 170 are specified.

16. In line 19 the amount in the lines 19.1 and 19.2 is specified.

17. If the difference between deposit amount of physical persons and equity according to the data of the balance sheet increased by 5,5, subject to deduction from equity is negative, in line 19.1 0 is specified.

18. In line 19.2 the positive difference between provisions (reserves) on loans and receivables on earlier issued bank loans calculated according to appendices 1 to Standard rates No. 144 and Standard rates No. 170 and the provisions (reserves) created and reflected in financial accounting of bank according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting is specified taking into account requirements of part three of Item 6 of Standard rates No. 144 and Item 7 of Standard rates No. 170.

19. In line 19.2.1 provisions (reserves) on loans and receivables on earlier issued bank loans calculated according to appendices 1 to Standard rates No. 144 and Standard rates No. 170 are specified. If provisions (reserves) created according to international accounting standards exceed the provisions calculated according to appendices 1 to Standard rates No. 144 and Standard rates No. 170, that in line 19.2.1 provisions (reserves) created according to international accounting standards are specified.

20. In line 19.2.2 the provisions (reserves) on those loans and receivables on earlier issued bank loans created and reflected in financial accounting of bank according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan on financial accounting and the financial reporting under which provisions according to appendices 1 to Standard rates No. 144 and Standard rates No. 170 were calculated are specified.

21. Line 19.2.3. is calculated as difference of lines 19.2.1. and 19.2.2. (only positive value is specified), which shall reflect the amount of positive difference between provisions (reserves) on loans and receivables on earlier issued bank loans calculated according to appendices 1 to Standard rates No. 144 and Standard rates No. 170 and the provisions (reserves) created and reflected in financial accounting of bank according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting.

22. In line 23 the amount of retained net income on which restriction according to appendix 4 to Standard rates No. 144 and appendix 3 to Standard rates No. 170, regarding the termination of dividend payout and the return share repurchase is imposed is specified.

23. The line 25 is filled according to data of the report on disaggregation of the assets weighed taking into account credit risk.

24. 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.

25. 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.

26. The line 28 is filled according to data of the report on disaggregation of calculation of specific interest risk (by currencies).

27. The line 29 is filled according to data of the report on disaggregation of calculation of general interest risk (by currencies).

28. 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.

29. Lines 55, 56 and 57 are filled according to data of the report on disaggregation of coefficient of current liquidity of k4.

30. Lines 58, of 59, of 60, of 61, of 62, of 63, 64 and 65 are filled according to data of the report on disaggregation of coefficients of urgent liquidity of k4-1, k4-2, k4-3.

31. Lines 66, 66.1, 66.2, 66.3, 66.4, 67, 67.1, 67.2, 67.3, 67.4, 68, 68.1, 68.2, 68.3, 68.4, 69, 69.1, 69.2, 69.3, 69.4, 70, 70.1, 70.2, 70.3, 70.4, 71, 71.1, 71.2, 71.3, 71.4, 72, 72.1, 72.2, 72.3, 72.4, 73, 73.1, 73.2, 73.3, 73.4, 74, 74.1, 74.2, 74.3 and 74.4 are filled according to data of the report on disaggregation of coefficients of urgent currency liquidity of k4-4, k4-5, k4-6.

32. The line 77 is filled in compliance with Item 7 of Rules of application of measures of early reaction and technique of determination of the factors influencing deterioration in financial position of bank and banking conglomerate, approved by the resolution of Board of National Bank of the Republic of Kazakhstan of February 29, 2016 No. 69 "About establishment of the factors influencing deterioration in financial position of bank and banking conglomerate, and also approval of Rules of application of measures of early reaction and technique of determination of the factors influencing deterioration in financial position of bank and banking conglomerate" (registered in the Register of state registration of regulatory legal acts at No. 13606).

33. Lines 78, of 79, of 80, of 81, 82 and 83 are filled according to data of the report on disaggregation of capitalization ratios of banks to obligations to nonresidents of the Republic of Kazakhstan.

34. The line 85 is filled according to data of 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.

35. Lines 35, 36 and 84 are filled only with Islamic banks.

36. In lines 20, of 21, of 22, 48, of 50, of 52, of 54, of 57, of 59, of 62, of 65, of 68, 68.1, 68.2, 68.3, 68.4, 71, 71.1, 71.2, 71.3, 71.4, 74, 74.1, 74.2, 74.3, 74.4, 79, of 81, of 83, 85 values with three signs after comma are specified to 44,46,.

37. In case of lack of data in the accounting period the Form is not filled and it is not represented.

Appendix 3

to the List of regulatory legal acts of the Republic of Kazakhstan to which changes concerning submission of the reporting are made

Appendix 3

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

The report on disaggregation of the assets weighed taking into account credit risk

Accounting period: on "___" ________ 20 __ years

________________________________________________

(bank name)

Form

(in thousands of tenges)

№	Name of Articles	Amount	Risk degree as a percentage	The amount to calculation
1	2	3	4	5
I group
1	Cash tenges		0
2	The cash foreign currency of the countries having sovereign rating is not lower than "AA-" of the Standard & Poor agency "s or rating of similar level of the Fitch or Moody agencies" s Investors Service (further - other rating agencies)		0
3	The affined precious metals		0
4	The loans granted the Government of the Republic of Kazakhstan		0
5	The loans granted the central governments of the countries having sovereign rating are not lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		0
6	The loans granted National Bank of the Republic of Kazakhstan		0
7	The loans granted Central Banks of the countries with sovereign rating not below "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		0
8	The loans granted international financial institutions with debt rating not below "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		0
9	The loans granted joint-stock company "National welfare fund "Samruk-Kazyna"		0
10	Deposits in National Bank of the Republic of Kazakhstan and other requirements to National Bank of the Republic of Kazakhstan		0
11	Deposits in Central Banks of the countries with sovereign rating not below "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		0
12	Deposits in international financial institutions with debt rating not below "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		0
13	Receivables of the Government of the Republic of Kazakhstan		0
14	Receivables of regional authorities of the Republic of Kazakhstan on taxes and other payments in the budget		0
15	The government securities of the Republic of Kazakhstan issued by the Government of the Republic of Kazakhstan and National Bank of the Republic of Kazakhstan		0
16	The government securities of the Republic of Kazakhstan issued by local executive bodies of the cities of Astana and Almaty		0
17	The securities issued by joint-stock companies "National welfare fund "Samruk-Kazyna", "National managing holding "Bayterek", "Fund of the Problem Credits"		0
18	The securities having the status state, issued by the central governments of foreign states which sovereign rating is not lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		0
19	The securities issued by the international financial institutions having debt rating are not lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		0
20	Requirements for the opened correspondent accounts to the banks having long-term rating are not lower than "VVV" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		0
21	The added remuneration on the assets included in the I risk group		0
II group
22	The cash foreign currency of the countries having sovereign rating is lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies, and the countries which do not have the corresponding rating assessment		20
23	The loans granted the central governments of the countries having sovereign rating from "And +" to "And -" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies		20
24	The loans granted Central Banks of the countries having sovereign rating from "And +" to "And -" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies		20
25	The loans granted the international financial institutions having debt rating from "And +" to "And -" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies		20
26	The loans granted regional authorities of the Republic of Kazakhstan		20
27	The loans granted regional authorities of the countries having sovereign rating are not lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		20
28	The loans granted the organizations having debt rating are not lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		20
29	Deposits in Central Banks of the countries having sovereign rating from "And +" to "And -" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies		20
30	Deposits in the international financial institutions having debt rating from "And +" to "And -" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies		20
31	Deposits in the organizations having debt rating are not lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		20
32	Receivables of regional authorities of the Republic of Kazakhstan, except for receivables carried to the I risk group		20
33	Receivables of the organizations having debt rating are not lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		20
34	The securities having the status state, issued by the central governments of the countries having sovereign rating from "And +" to "And -" the Standard and Poor agencies "s or the rating of similar level of one of other rating agencies		20
35	The securities issued by the international financial institutions having debt rating from "And +" to "And -" the Standard and Poor agencies "s or the rating of similar level of one of other rating agencies		20
36	The securities issued by regional authorities of the Republic of Kazakhstan		20
37	The securities issued by regional authorities of the countries which sovereign rating is not lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		20
38	The securities issued by the organizations having debt rating are not lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		20
39	The securitization positions held by bank on balance and having credit rating from "AAA" to "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies or rating assessment from "kzAAA" to "kzAA-" on national scale of the Standard & Poor agency" s or the rating of similar level on national scale of one of other rating agencies		20
40	The added remuneration on the assets included in the II risk group		20
III group
41	Not affined precious metals		50
42	The loans granted the central governments of the countries having sovereign rating from "BBB+" to "VVV-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		50
43	The loans granted Central Banks of the countries having sovereign rating from "BBB+" to "VVV-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		50

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