of March 18, 2019 No. 36
About modification of the resolution of Board of National Bank of the Republic of Kazakhstan 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"
For the purpose of enhancement of the regulatory legal acts of the Republic of Kazakhstan regulating activities of banks of the second level, the Board of National Bank of the Republic of Kazakhstan DECIDES:
1. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of 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" (it is registered in the Register of state registration of regulatory legal acts at No. 15886, it is published on October 25, 2017 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following change:
in Normative values and techniques of calculations of prudential standard rates and other regulations, obligatory to observance, and the limits of the size of the capital of bank for certain date approved by the specified resolution:
state Item 7 in the following edition:
"7. The equity is calculated as capital sum of the first level and the capital of the second level minus positive difference between provisions (reserves) calculated according to the Management on forming of provisions (reserves) under asset impairment of bank in the form of loans and receivables according to appendix 1 to Standard rates and the provisions (reserves) created and reflected in financial accounting of bank according to IFRS and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting (further - positive difference).
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