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RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of November 28, 2019 No. 223

About approval of the list, forms, terms of submission of the reporting on accomplishment of prudential standard rates by the insurance (reinsurance) organization, insurance group and the Islamic insurance (reinsurance) organization and Rules of its representation

(as amended on 19-04-2021)

According to the laws of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan", of December 18, 2000 "About insurance activity" and of March 19, 2010 "About the state statistics" the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve:

1) the list of the reporting on accomplishment of prudential standard rates by the insurance (reinsurance) organization, insurance group and the Islamic insurance (reinsurance) organization according to appendix 1 to this resolution;

2) report form about accomplishment of prudential standard rates by the insurance (reinsurance) organization according to appendix 2 to this resolution;

3) report form about calculation of reserve of unforeseen risks the insurance (reinsurance) organization according to appendix 3 to this resolution;

4) report form about calculation of stabilization reserve the insurance (reinsurance) organization according to appendix 4 to this resolution;

5) report form about accomplishment of the standard rate of sufficiency of margin of solvency of insurance group according to appendix 5 to this resolution;

6) report form about accomplishment of prudential standard rates by the Islamic insurance (reinsurance) organization according to appendix 6 to this resolution;

7) report form about calculation of reserve of unforeseen risks the Islamic insurance (reinsurance) organization according to appendix 7 to this resolution;

8) report form about calculation of stabilization reserve the Islamic insurance (reinsurance) organization according to appendix 8 to this resolution;

9) Rules of submission of the reporting on accomplishment of prudential standard rates by the insurance (reinsurance) organization, insurance group and the Islamic insurance (reinsurance) organization, according to appendix 9 to this resolution.

2. The report on accomplishment of the standard rate of sufficiency of margin of solvency of insurance group includes form according to appendix 5 to this resolution, and also calculations of the minimum size of margin of solvency (equity) for members of insurance group according to the Table of the assets of bank weighed on degree of credit risk of investments, according to appendix 5 and the Table of the contingent and possible obligations of bank weighed on degree of credit risk, according to appendix 6 to the 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 approved by the resolution of Board of National Bank of the Republic of Kazakhstan of September 13, 2017 No. 170, registered in the Register of state registration of regulatory legal acts at No. 15886.

3. The insurance (reinsurance) organizations represent to National Bank of the Republic of Kazakhstan in electronic format:

1) monthly no later than 6 (sixth) working days of the month following month under report, the reporting according to appendix 2 to this resolution;

2) quarterly no later than 6 (sixth) working days of the month following reporting quarter, the reporting according to appendix 3 to this resolution;

3) annually to 10 on the (tenth) of February the year following after accounting year, the reporting according to appendix 4 to this resolution.

The parent organization of insurance group represents to National Bank of the Republic of Kazakhstan in electronic format the reporting according to appendix 5 to this resolution:

quarterly, no later than 1 (first) day of the second month following reporting quarter;

for the fourth quarter of the expired year, not later 1 on the (first) of April the year following reporting quarter.

The Islamic insurance (reinsurance) organizations represent to National Bank of the Republic of Kazakhstan in electronic format:

1) monthly no later than 6 (sixth) working days of the month following month under report, the reporting according to appendix 6 to this resolution;

2) quarterly no later than 6 (sixth) working days of the month following reporting quarter, the reporting according to appendix 7 to this resolution;

3) annually to 10 on the (tenth) of February the year following after accounting year, the reporting according to appendix 8 to this resolution.

4. To provide to department of statistics of the financial market in the procedure established by the legislation of the Republic of Kazakhstan:

1) together with Legal department state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this resolution on official Internet resource of National Bank of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this resolution submission to Legal department of data on execution of the actions provided by the subitem 2) of this Item and Item 5 of this resolution.

5. To department of external communications - the press service of National Bank to 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 Abylkasymova M. E.

7. This resolution becomes effective since January 1, 2020 and is subject to official publication.

Chairman of National Bank

E.Dosayev

It is approved

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

"___" _____________ 2019

 

Appendix 1

to the Resolution of Board of National Bank of the Republic of Kazakhstan of November 28, 2019 No. 223

List of the reporting on accomplishment of prudential standard rates by the insurance (reinsurance) organization, insurance group and Islamic insurance (reinsurance) organization

The list of the reporting on accomplishment of prudential standard rates by the insurance (reinsurance) organization, insurance group and the Islamic insurance (reinsurance) organization includes:

1) report on accomplishment of prudential standard rates by the insurance (reinsurance) organization;

2) report on calculation of reserve of unforeseen risks insurance (reinsurance) organization;

3) report on calculation of stabilization reserve insurance (reinsurance) organization;

4) report on accomplishment of the standard rate of sufficiency of margin of solvency of insurance group.

5) report on accomplishment of prudential standard rates by the Islamic insurance (reinsurance) organization;

6) report on calculation of reserve of unforeseen risks Islamic insurance (reinsurance) organization;

7) report on calculation of stabilization reserve Islamic insurance (reinsurance) organization.

Appendix 2

to the Resolution of Board of National Bank of the Republic of Kazakhstan of November 28, 2019 No. 223

Form

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 accomplishment of prudential standard rates by the insurance (reinsurance) organization

Index of form of administrative data: 1-PN_M

Frequency: monthly

Accounting period: as of "____" ____________ 20 ___ years

Group of people of representing: insurance (reinsurance) organization

Form

Table 1. Data on accomplishment of prudential standard rates by the insurance (reinsurance) organization

Name of the standard rate

Measure value

1

2

3

1

Standard rate of sufficiency of margin of solvency (1.1/1.2)

 

1.1

Actual margin of solvency (1.3 + 1.4 or 1.8 smallest size) (in thousands of tenges)

 

1.2

The minimum size of margin of solvency ("400") (in thousands of tenges)

 

1.3

Intermediate result of calculation of actual margin of solvency ("100") (in thousands of tenges)

 

1.4

The amount included in calculation of actual margin of solvency ("200") (in thousands of tenges)

 

1.5

Total assets taking into account their classification by quality and liquidity ("12000") (in thousands of tenges)

 

1.6

Insurance reserves minus share of the overcautious person ("13000") (in thousands of tenges)

 

1.7

Obligations, except for the amounts of insurance reserves ("14000") (in thousands of tenges)

 

1.8

The actual margin of solvency calculated taking into account classification of assets by quality and liquidity (1.5 - 1.6 - 1.7) (in thousands of tenges)

 

2

Total book value of investments into securities (taking into account transactions "the return repo"), deposits and money in one bank of the second level and affiliates of this bank (ND1-1), to relevant requirements of the subitem 1) Item 42 of Normative values and technique of calculations of prudential standard rates of the insurance (reinsurance) organization and insurance group and other regulations, obligatory to observance, and limits set by the resolution of Board of National Bank of the Republic of Kazakhstan of December 26, 2016 No. 304 "About establishment of normative values and techniques of calculations of prudential standard rates of the insurance (reinsurance) organization and insurance group and other regulations and limits, the list, forms, obligatory to observance, terms of submission of the reporting on accomplishment of prudential standard rates by the insurance (reinsurance) organizations and insurance groups Rules of submission of the reporting on accomplishment of prudential standard rates by the insurance (reinsurance) organizations and insurance groups, requirements to the shares acquired by the insurance (reinsurance) organizations, the affiliated organizations of the insurance (reinsurance) organizations or insurance holdings (to shares in the authorized capital) legal entities, the list of bonds of the international financial institutions acquired by insurance holdings, the minimum required rating for the bonds acquired by insurance holdings, and the list of rating agencies, and also the list of the financial instruments (except for shares and shares in the authorized capital) acquired by the insurance (reinsurance) organizations" registered in the Register of state registration of regulatory legal acts at No. 14794 (further – Standard rates):

till January 1, 2022 – no more than 20 (twenty) percent from the amount of the assets calculated according to Item 34 of Standard rates;

since January 1, 2022 – no more than 50 (fifty) percent from the amount of the general insurance reserves calculated according to the Requirements to forming, method of calculation of insurance reserves and their structure approved by the resolution of Board of National Bank of the Republic of Kazakhstan of January 31, 2019 No. 13 "About approval of Requirements to forming, the method of calculation of insurance reserves and their structure" registered in the Register of state registration of regulatory legal acts at No. 18290 (further - Requirements to forming, method of calculation of insurance reserves and their structure);

since January 1, 2023 – no more than 30 (thirty) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure;

since January 1, 2024 – no more than 20 (twenty) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure.

 

3

Total book value of investments into securities (taking into account transactions "the return repo"), deposits and money in one bank of the second level and affiliates of this bank (ND1-2), to relevant requirements of the subitem 2) Item 42 of Standard rates:

till January 1, 2022 – no more than 15 (fifteen) percent from the amount of the assets calculated according to Item 34 of Standard rates;

since January 1, 2022 – no more than 30 (thirty) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure;

since January 1, 2023 – no more than 20 (twenty) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure;

since January 1, 2024 – no more than 15 (fifteen) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure.

 

4

Total book value of investments into securities (taking into account transactions "the return repo"), deposits and money in one bank of the second level and affiliates of this bank (ND1-3), to relevant requirements of the subitem 3) Item 42 of Normative values and technique of calculations of prudential standard rates of the insurance (reinsurance) organization and insurance group and other regulations and limits, obligatory to observance:

till January 1, 2022 – no more than 10 (ten) percent from the amount of the assets calculated according to Item 34 of Standard rates;

since January 1, 2022 – no more than 30 (thirty) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure;

since January 1, 2023 – no more than 20 (twenty) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure;

since January 1, 2024 – no more than 10 (ten) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure.

 

5

Total book value of investments into securities (taking into account transactions "the return repo") and money in one legal entity, not being bank of the second level, and affiliates of this legal entity (ND2):

till January 1, 2022 – no more than 10 (ten) percent from the amount of the assets calculated according to Item 34 of Standard rates;

since January 1, 2022 – no more than 30 (thirty) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure;

since January 1, 2023 – no more than 20 (twenty) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure;

since January 1, 2024 – no more than 10 (ten) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure.

 

6

Total placement in the affined precious metals and metal deposits for the term of no more than 12 (twelve) months (ND4):

till January 1, 2022 – no more than 10 (ten) percent from the amount of the assets calculated according to Item 34 of Standard rates;

since January 1, 2022 – no more than 10 (ten) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure.

 

7

The total size of loans to insurers of the insurance (reinsurance) organization performing activities for industry "life insurance" (ND5):

till January 1, 2022 – no more than 10 (ten) percent from the amount of the assets calculated according to Item 34 of Standard rates;

since January 1, 2022 – no more than 10 (ten) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure.

 

8

Total book value of investments into the securities (taking into account transactions "the return repo") having the status state, issued by the central government of foreign state (ND6):

till January 1, 2022 – no more than 10 (ten) percent from the amount of the assets calculated according to Item 34 of Standard rates;

since January 1, 2022 – no more than 10 (ten) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure.

 

9

Total book value of investments into securities (taking into account transactions "the return repo") international financial institution which is included into the list, stipulated in Item 39 Normative values and technique of calculations of prudential standard rates of the insurance (reinsurance) organization and insurance group and other regulations and limits, obligatory to observance, (ND7):

till January 1, 2022 – no more than 10 (ten) percent from the amount of the assets calculated according to Item 34 of Standard rates;

since January 1, 2022 – no more than 30 (thirty) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure;

since January 1, 2023 – no more than 20 (twenty) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure;

since January 1, 2024 – no more than 10 (ten) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure.

 

10

Total book value of investments into the shares conforming to requirements of subitems 23) and 24) of Item 38 of Normative values and technique of calculations of prudential standard rates of the insurance (reinsurance) organization and insurance group and other regulations and limits, obligatory to observance, less reserve under impairment (ND8):

till January 1, 2022 – no more than 10 (ten) percent from the amount of the assets calculated according to Item 34 of Standard rates;

since January 1, 2022 – no more than 10 (ten) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure.

 

11

Total book value of investments into shares of open and interval mutual investment funds, less reserve under impairment (ND8-1):

till January 1, 2022 – no more than 5 (five) percent from the amount of the assets calculated according to Item 34 of Standard rates;

since January 1, 2022 – no more than 5 (five) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure.

 

12

Total book value of investments into the debt securities issued by local executive bodies of the Republic of Kazakhstan taking into account the amounts of principal debt and the added remuneration, less reserve under impairment (ND9):

till January 1, 2022 – no more than 10 (ten) percent from the amount of the assets calculated according to Item 34 of Standard rates;

since January 1, 2022 – no more than 10 (ten) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure.

 

13

Total book value of investments into the instruments of Islamic financing conforming to requirements of subitems 25) and 26) of Item 38 of Normative values and technique of calculations of prudential standard rates of the insurance (reinsurance) organization and insurance group and other regulations and limits, obligatory to observance, less reserve under impairment (ND10):

till January 1, 2022 – no more than 10 (ten) percent from the amount of the assets calculated according to Item 34 of Standard rates;

since January 1, 2022 – no more than 10 (ten) percent from the amount of the general insurance reserves calculated according to Requirements to forming, method of calculation of insurance reserves and their structure.

 

14

Information on accomplishment of the standard rate of sufficiency of highly liquid assets (yes/no)

 

Table 2. Amount of increase in the minimum size of margin of solvency of the insurance (reinsurance) organization

 

(in thousands of tenges)

Name of the reinsurance organization

Rating assessment of the overcautious person on the international or national scale (the standard rate of sufficiency of margin of solvency)

Amount of the obligations transferred (transferred) to reinsurance according to current agreements of reinsurance all

Percent from amount of the obligations transferred (transferred) to reinsurance according to current agreements of reinsurance

Amount of increase in the minimum size of margin of solvency (column 3 x column 4)

1

2

3

4

5

The contracts of reinsurance signed with nonresident overcautious persons of the Republic of Kazakhstan, except for overcautious persons of member countries of the Agreement on the Eurasian Economic Union ratified by the Law of the Republic of Kazakhstan of October 14, 2014 "About ratification of the Agreement on the Eurasian Economic Union" (further - the Agreement on EEU)

Group 1

"AA-" or above


0%


Group 2

with "And +" on "And -"


0%


Group 3

with "BBB+" on "VVV-"


% 0,2


Group 4

with "BB+" on "VV-"


% 0,75


Group 5

with "In +" on "In -"


% 3,8


Group 6

below "In -" or is absent


22%


The contracts of reinsurance signed with resident overcautious persons of the Republic of Kazakhstan

Group 7

not lower "In" or "kzBB"


0%


Group 8

"In -", "kzBB-", "kzB+"


% 0,2


Group 9

> 1,75


% 0,05


Group 10

> 1,5


% 0,1


Group 11

> 1,25


% 0,2


Group 12

> 1,1


% 0,5


Group 13

> = 1,0


% 3,8


Group 14

1,0


5%


The contracts of reinsurance signed with resident overcautious persons members of MFTsA





The agreements of reinsurance signed from overcautious persons-countries-participating Agreements on EEU

Group 15

with "BBB+" on "VVV-"


0%


Group 16

with "BB+" on "VV-"


% 0,2


Group 17

with "In +" on "In -"


% 0,5


Group 18

below "In -" or is absent


22%


Total:

hkhkh


hkhkh


 

Table 3. Calculation of the minimum size of margin of solvency for the insurance (reinsurance) organization performing insurance activity on industry "general insurance" and the reinsurance organization performing reinsurance as exclusive type of activity

 

(in thousands of tenges)

Name of indicator

Code of line

Amount


1

2

3


Calculation of the minimum size of margin of solvency with use of "method of awards"


The insurance premiums accepted according to insurance contracts and reinsurance for the previous financial year, all (according to subitems 1), 2), 3) Item 12 of Normative values and technique of calculations of prudential standard rates of the insurance (reinsurance) organization and insurance group and other regulations and limits, obligatory to observance)

1110




Expense amount on payment of commission fee for insurance activity for the previous financial year

1120




The amount of the corporate income tax for the previous financial year

1130




The modified insurance premiums accepted according to insurance contracts and reinsurance for the previous financial year ("1110" - "1120" - "1130")

1100




The earned insurance premiums according to insurance contracts and reinsurance for the previous financial year, all (according to subitems 1), 2), 3) Item 12 of Normative values and technique of calculations of prudential standard rates of the insurance (reinsurance) organization and insurance group and other regulations and limits, obligatory to observance)

1210




The earned insurance premiums modified cumulative for the previous financial year ("1210" - "1120" - "1130")

1200




The cumulative insurance premiums accepted according to insurance contracts and reinsurance or the cumulative earned insurance premiums for further calculation (if "1100"Больше равно "1200", then "1100"; if "1100" <"1200", then "1200")

1010




Intermediate result And:
(if "1010"> 3 500 000, then (3 500 000 x 0,++ + ("1010" - 3 500 000) x 0,16); if "1010" <3 500 000, then "1010" x 0,18)

1020




The cumulative insurance payments less the overcautious person's share in insurance payments added for the previous 3 (three) financial years ("1311" + "1312" + "1313")

1310




The cumulative insurance payments less the overcautious person's share in insurance payments added for the end of the previous financial year

1311




The cumulative insurance payments less the overcautious person's share in insurance payments added for the end of financial year for 1 (one) preceding the previous financial year

1312




The cumulative insurance payments less the overcautious person's share in insurance payments added for the end of financial year for 2 (two) preceding the previous financial year

1313




The cumulative insurance payments added for the previous 3 (three) financial years ("1321" + "1322" + "1323")

1320




The cumulative insurance payments added for the previous financial year

1321




The cumulative insurance payments added for the end of financial year for 1 (one) preceding the previous financial year

1322




The cumulative insurance payments added for the end of financial year for 2 (two) preceding the previous financial year

1323




Correction coefficient (if "1310" / "1320"> 0,5, then "1310" / "1320"; if "1310" / "1320" > 0,5, then 0,5)

1300




Minimum size of margin of solvency ("method of awards") ("1020" x "1300")

1000




Calculation of the minimum size of margin of solvency with use of "method of payments"


Cumulative insurance payments

added for the previous 3 (three) financial years (taking into account requirements of the subitem 2) Item 13 of Normative values and technique of calculations of prudential standard rates of the insurance (reinsurance) organization and insurance group and other regulations and limits, obligatory to observance) ("2111" + "2112" + "2113")

2110




added for the end of the previous financial year

2111




added on the end of the year, for 1 (one) preceding the previous financial year

2112




added on the end of the year, for 2 (two) preceding the previous financial year

2113




added for the previous 7 (seven) financial years for the insurance (reinsurance) organizations performing risks insurance, specified in subitems 13) and 14) of Item 3 of article 6 of the Law of the Republic of Kazakhstan of December 18, 2000 "About insurance activity" (further - the Law) ("2121" +... + "2127"):

2120




added for the end of the previous financial year

2121




added on the end of the year, for 1 (one) preceding the previous financial year

2122




added on the end of the year, for 2 (two) preceding the previous financial year

2123




added on the end of the year, for 3 (three) preceding the previous financial year

2124




added on the end of the year, for 4 (four) preceding the previous financial year

2125




added on the end of the year, in 5 (five) years preceding the previous financial year

2126




added on the end of the year, in 6 (six) years preceding the previous financial year

2127




The amount of reserve of the declared, but not settled losses for the end of the previous financial year

2210




The amount of reserve of the declared, but not settled losses for the end of financial year, for 2 (two) preceding the previous financial year

2310




The amount of reserve of the declared, but not settled losses for the end of financial year, in 6 (six) years preceding the previous financial year (for the insurance (reinsurance) organizations performing risks insurance, specified in subitems 13) and 14) of Item 3 of article 6 of the Law)

2320




Cumulative insurance payments for further calculation (1/3 x ("2110" + "2210" - "2310")

2030




Cumulative insurance payments for further calculation (1/7 x ("2120" + "2210" - "2320"), for the insurance (reinsurance) organizations performing risks insurance, specified in subitems 13) and 14) of Item 3 of article 6 of the Law

2031




Minimum size of margin of solvency ("method of payments"):
(if "2030"> 2 500 000, then ((2 500 000kh 0,++ + ("2030" - 2 500 000) x 0,23) x "1300"); if "2030" <2 500 000, then "2030" x 0,26 x "1300")

2000




Minimum size of margin of solvency


Minimum size of margin of solvency ("1000" or "2000", the largest size)

3000




The amount of increase in the minimum size of margin of solvency according to the insurance contracts (reinsurance) specified in Item 14 of Normative values and techniques of calculations of prudential standard rates of the insurance (reinsurance) organization and insurance group and other regulations and limits, obligatory to observance

3010




The modified minimum size of margin of solvency for the accounting period ("3000" + "3010")

3100




The minimum size of margin of solvency for the previous financial year

4100




Reserve of the declared, but not settled losses minus the overcautious person's share for the end of the previous financial year

4010




Reserve of the declared, but not settled losses minus the overcautious person's share for the beginning of the previous financial year

4020




The minimum size of margin of solvency for the previous financial year modified on reserve coefficient (if "4010" / "4020"Больше равно 1, then "4100", if "4010" / "4020" <1, then "4100" x ("4010" / "4020")

4000




The calculated minimum size of margin of solvency (if "4000" меньше равно "3100", then "3100", if "4000"> "3100", then "4000")

5000




Minimum size of guarantee fund

6000




The calculated minimum size of margin of solvency (5000 + part of the amount of the obligations transferred to reinsurance, calculated according to table 2 of this Report on accomplishment of prudential standard rates by the insurance (reinsurance) organization)

7000




The minimum size of guarantee fund ("6000" + part of the amount of the obligations transferred to reinsurance, calculated according to table 2 of this Report on accomplishment of prudential standard rates by the insurance (reinsurance) organization)

8000




The minimum size of margin of solvency for the accounting period ("7000" or "8000", the largest size)

9000




Calculation of actual margin of solvency for the insurance (reinsurance) organizations on industry "general insurance"


The paid authorized capital for the insurance (reinsurance) organization

111




Preferred shares

112




Retained income of previous periods

113




Reserve capital, Reserve of unforeseen risks and Stabilization reserve

114




Intangible assets, except for the software acquired for the purposes of main insurance activity (reinsurance) organization (in the amount of cost taking into account accumulated depreciation and not exceeding 10 (ten) percent from assets of the insurance (reinsurance) organization)

115




Uncovered loss of previous years

116




Uncovered loss of the accounting period

117




Investments into the authorized capital of other legal entities

118




The subordinated loans granted faces which according to article 32 of the Law are the affiliated organizations of the insurance (reinsurance) organization or to persons in whom the insurance (reinsurance) organization has considerable participation

119




Intermediate result And ("111" - "112" + "113" + "114" - "115" - "116" - "117" - "118" - "119")

100




Subordinated debt with fixed maturity date

201




Subordinated debt without fixed maturity date

202




Preferred shares

203




Intermediate result of B ("201" + "202" + "203")

211




The amount included in calculation of actual margin of solvency:
if "211"> 0, x ("100" or "400", the smallest size), then 0,5 x ("100" or "400", the smallest size);
if "211"меньше равно 0,5 x ("100" or "400", the smallest size), then "211"

200




Actual margin of solvency ("100" + "200" or "15000", the smallest size)

300




Minimum size of margin of solvency ("9000")

400




Standard rate of sufficiency of margin of solvency (300/400)

500




 

Table 3. Calculation of the minimum size of margin of solvency for the insurance (reinsurance) organization performing insurance activity on industry "general insurance" and the reinsurance organization performing reinsurance as exclusive type of activity

(in thousands of tenges)

Nayoimeyonoyovayoniye poyokayozayoteyolya

Stroyoka code


Sumyoma

1

2


3


Rasyochet miyoniyomalyyonoyogo razyomeyora of maryozha of playoteyozheyospoyosobyonoyosta with isyopolyyozoyovayoniyoy "meyotoyoda of preyomiya"

Strayokhoyovy preyomiya, priyonyayoty on doyogoyovoyora strayokhoyovayoniya and peyoreyostrayokhoyovayoniya for predyyoduyoshchy fiyonanyosoyovy year, vseyogo (soyoglasyono to podyopunkyota 1), 2), 3) punkyota of 12 Noryomayotivyony znayocheyoniya and meyotoyodiyoka of rasyocheyot of pruyodenyotsiyoalyyony noryomayotiyov of strayokhoyovy (peyoreyostrayokhoyovochyony) oryogayoniyozayotion and strayokhoyovy grupyopa and other regulations and liyomiyot, obyayozayotelyyony to soyoblyuyodeyoniya)

1110



Sumyoma of rasyokhoyod on vyyoplayota koyomisyosiyoonyonoyogo vozyonayograzhyodeyoniya on strayokhoyovy deyoyayotelyyonoyosta for predyyoduyoshchy fiyonanyosoyovy year

1120



Sumyoma koryopoyorayotivyonoyogo poyodoyokhodyonoyogo nayoloyoga for predyyoduyoshchy fiyonanyosoyovy year

1130



Otyokoryorekyotiyoroyovanyony strayokhoyovy preyomiya, priyonyayoty on doyogoyovoyora strayokhoyovayoniya and peyoreyostrayokhoyovayoniya for predyyoduyoshchy fiyonanyosoyovy year ("1110" - "1120" - "1130")

1100



Zayorayoboyotanyony strayokhoyovy preyomiya on doyogoyovoyora strayokhoyovayoniya and peyoreyostrayokhoyovayoniya for predyyoduyoshchy fiyonanyosoyovy year, vseyogo (soyoglasyono to podyopunkyota 1), 2), 3) punkyota of 12 Noryomayotivyony znayocheyoniya and meyotoyodiyoka of rasyocheyot of pruyodenyotsiyoalyyony noryomayotiyov of strayokhoyovy (peyoreyostrayokhoyovochyony) oryogayoniyozayotion and strayokhoyovy grupyopa and other regulations and liyomiyot, obyayozayotelyyony to soyoblyuyodeyoniya)

1210



Otyokoryorekyotiyoroyovanyony soyovoyokupyony zayorayoboyotanyony strayokhoyovy preyomiya for predyyoduyoshchy fiyonanyosoyovy year ("1210" - "1120" - "1130")

1200



Soyovoyokupyony strayokhoyovy preyomiya, priyonyayoty on doyogoyovoyora strayokhoyovayoniya and peyoreyostrayokhoyovayoniya or soyovoyokupyony zayorayoboyotanyony strayokhoyovy preyomiya for dalyyoneyyosheyogo rasyocheyota (esyol of "1100"? "1200", toyogda of "1100"; esyol of "1100" "1200", toyogda of "1200")

1010



Proyomeyozhuyotochyony result And:

(esyol of "1010"> 3 500 000, toyogda (3 500 000 x 0,18 + ("1010" - 3 500 000) x 0,16); esyol of "1010" 3 500 000, toyogda "1010" x 0,18)

1020



Soyovoyokupyony strayokhoyovy vyyoplayota for vyyocheyoty ate up peyoreyostrayokhovyoshchiyok in strayokhoyovy vyyoplayota, nayochisyolenyony for predyyoduyoshchy 3 (three) fiyonanyosoyovy goyod ("1311" + "1312" + "1313")

1310



Soyovoyokupyony strayokhoyovy vyyoplayota for vyyocheyoty ate up peyoreyostrayokhovyoshchiyok in strayokhoyovy vyyoplayota, nayochisyolenyony on koyonets predyyoduyoshcheyogo fiyonanyosoyovoyogo goyoda

1311



Soyovoyokupyony strayokhoyovy vyyoplayota for vyyocheyoty ate up peyoreyostrayokhovyoshchiyok in strayokhoyovy vyyoplayota, nayochisyolenyony on koyonets fiyonanyosoyovoyogo goyoda, for 1 (one), predyosheyostvuyoyuyoshchy to predyyoduyoshcheyom to fiyonanyosoyovoyom to goyod

1312



Soyovoyokupyony strayokhoyovy vyyoplayota for vyyocheyoty ate up peyoreyostrayokhovyoshchiyok in strayokhoyovy vyyoplayota, nayochisyolenyony on koyonets fiyonanyosoyovoyogo goyoda, for 2 (two) goyod, predyosheyostvuyoyuyoshchy to predyyoduyoshcheyom to fiyonanyosoyovoyom to goyod

1313



Soyovoyokupyony strayokhoyovy vyyoplayota, nayochisyolenyony for predyyoduyoshchy 3 (three) fiyonanyosoyovy goyod ("1321" + "1322" + "1323")

1320



Soyovoyokupyony strayokhoyovy vyyoplayota, nayochisyolenyony for predyyoduyoshchy fiyonanyosoyovy year

1321



Soyovoyokupyony strayokhoyovy vyyoplayota, nayochisyolenyony on koyonets fiyonanyosoyovoyogo goyoda, for 1 (one), predyosheyostvuyoyuyoshchy to predyyoduyoshcheyom to fiyonanyosoyovoyom to goyod

1322



Soyovoyokupyony strayokhoyovy vyyoplayota, nayochisyolenyony on koyonets fiyonanyosoyovoyogo goyoda, for 2 (two) goyod, predyosheyostvuyoyuyoshchy to predyyoduyoshcheyom to fiyonanyosoyovoyom to goyod

1323



Poyoprayovochyony koyoefyofiyotsiyoent (esyol "1310" / "1320"> 0,5, of toyogd "1310" / "1320"; esyol "1310" / "1320"? 0,5, of toyogd of 0,5)

1300



Miyoniyomalyyony razyomer of maryozha of playoteyozheyospoyosobyonoyosta ("meyotoyody preyomiya") ("1020" x "1300")

1000




Rasyochet miyoniyomalyyonoyogo razyomeyora of maryozha of playoteyozheyospoyosobyonoyosta with isyopolyyozoyovayoniyoy "meyotoyoda vyyoplat"

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