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THE RESOLUTION OF BOARD OF THE AGENCY OF THE REPUBLIC OF KAZAKHSTAN ON REGULATION AND DEVELOPMENT OF THE FINANCIAL MARKET

of December 14, 2020 No. 116

About approval of form, terms and frequency of provision by liquidation commissions of reports and the additional information voluntarily and compulsorily liquidated banks, voluntarily and the branches of nonresident banks of the Republic of Kazakhstan which are compulsorily stopping activities

(as amended on 20-09-2021)

According to the subitem 2) Item 1 of Article 74-4 and Item 7 of article 74-5 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan", the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" Board of the Agency of the Republic of Kazakhstan on regulation and development of the DECIDES: financial market

1. Approve report form and the additional information, banks represented by liquidation commissions voluntarily and compulsorily liquidated (further - the liquidated bank), voluntarily and the branches of nonresident banks of the Republic of Kazakhstan which are compulsorily stopping activities (further - the branch of nonresident bank of the Republic of Kazakhstan stopping activities):

1) form of balance of the liquidated bank according to appendix 1 to this resolution;

2) report form on off-balance accounts of the liquidated bank according to appendix 2 to this resolution;

3) report form about condition of assets of the liquidated bank according to appendix 3 to this resolution;

4) report form about condition of obligations of the liquidated bank according to appendix 4 to this resolution;

5) report form about remaining balance and movement of money of the liquidated bank on cash desk and current accounts according to appendix 5 to this resolution;

6) report form about condition of receivables of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 6 to this resolution;

7) report form about condition of mortgage property of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 7 to this resolution;

8) report form about condition of own property of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 8 to this resolution;

9) report form about the expenses made by liquidation commission of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 9 to this resolution;

10) report form about the number of the workers and persons rendering services in services agreements of liquidation commission according to appendix 10 to this resolution;

11) form of register of requirements of creditors of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan, the claims (statements) which are not included in the register of requirements of creditors declared after the expiration of fixed term for presentation according to appendix 11 to this resolution;

12) report form about collection of receivables and condition of mortgage property of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 12 to this resolution;

13) report form about the brought criminal cases concerning leading employees, debtors, the chairman, members or employees of liquidation commission of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 13 to this resolution;

14) form of the interim liquidation balance sheet of the liquidated bank according to appendix 14 to this resolution;

15) form of the list of creditors of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan for the beginning of liquidating process according to appendix 15 to this resolution;

16) form of register declared by creditors of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan of claims (statements) according to appendix 16 to this resolution;

17) form of register of unclaimed accounts payable of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 17 to this resolution;

18) form of register of own property of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 18 to this resolution;

19) form of register of receivables of the liquidated bank stopping activities of branch of nonresident bank of the Republic of Kazakhstan according to appendix 19 to this resolution;

20) form of the register of requirements of the creditors included in the interim liquidation balance sheet of the liquidated bank according to appendix 20 to this resolution;

21) form of changes and (or) amendments in the register of requirements of the creditors included in the interim liquidation balance sheet of the liquidated bank according to appendix 21 to this resolution;

22) form of the liquidation balance sheet of the liquidated bank according to appendix 22 to this resolution;

23) report form about assets and liabilities of the branch of nonresident bank of the Republic of Kazakhstan stopping activities according to appendix 23 to this resolution.

2. It is excluded.

3. The monthly report is submitted in authorized body on regulation, control and supervision of the financial market and the financial organizations (further - authorized body):

in case of absence at liquidation commission of divisions - no later than 6 (sixth) following for reporting;

in the presence at liquidation commission of divisions - no later than 8 (eighth) following for reporting.

The report for the first half of the year is submitted in authorized body:

in case of absence at liquidation commission of divisions - not later 6 on the (sixth) of July;

in the presence at liquidation commission of divisions - not later 8 on the (eighth) of July.

The annual statement is submitted in authorized body:

in case of absence at liquidation commission of divisions - not later 25 on the (twenty fifth) of January the year following for reporting;

in the presence at liquidation commission of divisions - not later 30 on the (thirtieth) of January the year following for reporting.

If the last day of term of submission of reports falls on non-working day, then date is postponed the next working day.

4. The monthly report includes:

1) the reports provided by subitems 1), 2), 3), 4), 5), 6), 7), 8), 9), 10) and 11) of Item 1 of this resolution;

2) the explanatory note about condition of liquidating process in the liquidated bank for the accounting period (further - the explanatory note), the containing information specified in Item 7 of this resolution.

Reporting date of the monthly report is the first, following for reporting. 1 (one) calendar month is considered the accounting period.

5. The report for the first half of the year includes:

1) the reports provided by subitems 1), 2), 3), 4), 5), 6), 7), 8), 9), 10), 11), 12) and 13) of Item 1 of this resolution;

2) the explanatory note containing information specified in Item 7 of this resolution.

Reporting date of the report for the first half of the year is on the (first) of July 1. The accounting period for the semi-annual report is the first half of the year, since 1 on the (first) of January till the (thirtieth) of June 30.

The report on the work done by liquidation commission of the liquidated bank for the second half of the year is not submitted.

6. The annual statement includes:

1) the reports provided by subitems 1), 2), 3), 4), 5), 6), 7), 8), 9), 10), 11), 12) and 13) of Item 1 of this resolution;

2) the explanatory note containing information specified in Item 7 of this resolution.

Reporting date of the annual statement is on the (first) of January 1 the year following for reporting. The accounting period for the annual statement is calendar year, since 1 on the (first) of January till the (thirty first) of December 31.

7. The explanatory note for the accounting period (monthly, semi-annual, annual) contains information about (about):

1) date and the body which made the decision on liquidation of the liquidated bank, appointment of liquidation commission, change of structure of liquidation commission;

2) changes on assets and liabilities of the liquidated bank with indication of the change reasons;

3) to the characteristic of work within the preliminary pre-judicial dispute resolution and (or) legal proceedings;

4) to work of liquidation commission with property of the liquidated bank;

5) to the characteristic of work of liquidation commission with creditors and on current debt of the liquidated bank;

6) expenses on liquidating production with indication of information on availability of over-expenditure and (or) economy, proceeding from the approved expense budgets;

7) the main problems and the prospects of completion of liquidating production of the liquidated bank.

In the explanatory note to the report information on actions, the debtors of the liquidated bank posted in connection with loss, and about work with mortgage property of the liquidated bank is reflected.

The classification of Articles given in the reporting is supplemented with information explaining their sense. The changes which happened for the accounting period reveal under each Article with the total description of sizes.

8. The interim liquidation balance sheet provided by the subitem 14) of Item 1 of this resolution is constituted based on the following documents:

1) personal accounts to balance sheet accounts, registers of analytical and synthetic accounting of the liquidated bank;

2) inventory reports of accounting and legal documents, assets and liabilities of the liquidated bank;

3) disaggregations of all balance sheet accounts for the beginning of liquidating process;

4) data on off-balance accounts for the beginning of liquidating process of the liquidated bank;

5) the additional information provided by subitems 15), 16), 17), 18), 19) and 20) of Item 1 of this resolution.

9. The following reports and documents are attached to the interim liquidation balance sheet of the liquidated bank:

1) the turnover balance sheet from the beginning of liquidation before date of creation of the interim liquidation balance sheet inclusive;

2) the explanatory note containing information about (about):

date and the body which made the decision on liquidation of the liquidated bank, appointment of liquidation commission, change of structure of liquidation commission;

the events held by liquidation commission;

changes on assets and liabilities since the beginning of liquidation as of date of creation of the interim liquidation balance sheet with indication of the reasons of changes;

condition of receivables and payables;

mortgage and own property of the liquidated bank;

the main problems interfering carrying out liquidating production.

10. The liquidation commission within 15 (fifteen) working days from expiry date of creation of the interim liquidation balance sheet, stipulated in Item 90 Rules of implementation of liquidation of banks, the forced termination of activities of branches of nonresident banks of the Republic of Kazakhstan and job requirements of liquidation commissions of compulsorily liquidated banks which are compulsorily stopping activities of branches of the nonresident banks of the Republic of Kazakhstan approved by the resolution of Board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market of November 30, 2020 No. 114, registered in the Register of state registration of regulatory legal acts on No. 21716, represents it with forms of the reporting and documents in 2 (two) copies to authorized body for its approval, and in case of voluntary liquidation before approval by general shareholder meeting of the liquidated bank - for consideration.

11. Changes and (or) amendments in the register of requirements of the creditors included in the interim liquidation balance sheet of the liquidated bank (further - changes and (or) amendments in the register of requirements of creditors) provided by the subitem 21) of Item 1 of this resolution are drawn up within 10 (ten) working days from the date of adoption by liquidation commission of the decision on modification and (or) amendments in the register of requirements of creditors.

12. The liquidation commission represents to authorized body for approval (in case of involuntary liquidation of bank, the forced termination of activities of branch of nonresident bank of the Republic of Kazakhstan) or considerations before approval by general shareholder meeting of the liquidated bank (in case of voluntary liquidation of bank), authorized body of nonresident bank of the Republic of Kazakhstan (in case of the voluntary termination of activities of branch of nonresident bank of the Republic of Kazakhstan) changes and (or) amendments in the register of requirements of creditors created in duplicate with appendix of the explanatory note about the reasons of modification and (or) amendments in the register of requirements of creditors and copies of the documents certifying their justification.

The authorized body within 15 (fifteen) calendar days claims (in case of involuntary liquidation, the forced termination of activities) or considers (in case of voluntary liquidation, the voluntary termination of activities) changes and (or) amendments in the register of requirements of creditors.

After approval (in case of involuntary liquidation, the forced termination of activities) or considerations (in case of voluntary liquidation, the voluntary termination of activities) changes and (or) amendments in the register of requirements of creditors one copy of this document is subject to return to liquidation commission, and the second remains in authorized body.

The copy of approved changes and (or) amendments in the register of requirements of creditors of voluntarily liquidated bank which is voluntarily stopping activities of branch of nonresident bank of the Republic of Kazakhstan is submitted in authorized body for data within 3 (three) working days after date of their approval by general shareholder meeting of the liquidated bank, authorized body of nonresident bank of the Republic of Kazakhstan.

13. The report on liquidation and the liquidation balance sheet of the liquidated bank is constituted after carrying out by liquidation commission in full of actions for completion of cases of the liquidated bank and contains information about (about):

1) date and the body which made the decision on liquidation of the liquidated bank;

2) appointment of temporary administration (in case of involuntary liquidation of the liquidated bank) and liquidation commission, change of structure of liquidation commission;

3) accomplishment of priority actions, creation and approval of the interim liquidation balance sheet;

4) forming, approval and functioning of creditor committee of the liquidated bank;

5) condition of assets of the liquidated bank for the beginning of process of liquidation;

6) the held events for collection of receivables from debtors of the liquidated bank;

7) the held events for realization of property of the liquidated bank;

8) remaining balance and movement of money according to current accounts and cash desk of the liquidated bank;

9) obligations of the liquidated bank as of start date of process of liquidation;

10) accomplishment of obligations to creditors of the liquidated bank.

Copies of the documents confirming removal from accounting registration of branches (representations) of the liquidated bank, transfer in the ordered type on storage in the Public Records Offices in the location of the liquidated bank of the documents of the liquidated bank which are subject to permanent storage are attached to the report on liquidation of the liquidated bank.

14. The report on liquidation of the liquidated bank and the branch of nonresident bank of the Republic of Kazakhstan stopping activities, the liquidation balance sheet of the liquidated bank constituted in form according to appendix 22 to this resolution are represented to authorized body for review (in case of involuntary liquidation, the forced termination of activities) or considerations before approval by general shareholder meeting of the liquidated bank, authorized body of nonresident bank of the Republic of Kazakhstan (in case of voluntary liquidation, the voluntary termination of activities) in one copy.

The authorized body approves (in case of involuntary liquidation, the forced termination of activities) or considers (in case of voluntary liquidation, the voluntary termination of activities) the report on liquidation and the liquidation balance sheet within 30 (thirty) calendar days from the date of their receipt.

The report on liquidation of the liquidated bank and the branch of nonresident bank of the Republic of Kazakhstan stopping activities, the liquidation balance sheet of the liquidated bank after coordination (in case of involuntary liquidation) or considerations (in case of voluntary liquidation, the voluntary termination of activities) return to liquidation commission, in authorized body there is their copy.

15. Liquidation commission:

1) compulsorily liquidated bank within 5 (five) working days after coordination with authorized body submits the report on liquidation and the liquidation balance sheet of the liquidated bank in court for approval;

2) voluntarily liquidated bank within 10 (ten) working days after consideration by authorized body is submitted by the report on liquidation and the liquidation balance sheet of the liquidated bank for approval of general shareholder meeting.

The liquidation commission of compulsorily liquidated bank after submission of the report on liquidation to court monthly no later than 8 (eighth) following after month of provision of the report on liquidation in court provides in authorized body information on the course of its consideration in court.

The liquidation commission represents to the copy approved the report on liquidation and the liquidation balance sheet of the liquidated bank to authorized body in terms, stipulated in Item the 7th article 73 of the Law of the Republic of Kazakhstan of August 31, 1995 "About banks and banking activity in the Republic of Kazakhstan".

15-1. The liquidation commission of the branch of nonresident bank of the Republic of Kazakhstan which is voluntarily stopping activities within 10 (ten) working days after consideration by authorized body submits the report on liquidation of the branch of nonresident bank of the Republic of Kazakhstan stopping activities for approval of authorized body of nonresident bank of the Republic of Kazakhstan.

The liquidation commission of the branch of nonresident bank which is voluntarily stopping activities represents the copy of the approved report on liquidation, and also the liquidating report on assets obligations of the branch of nonresident bank of the Republic of Kazakhstan stopping activities to authorized body in terms, stipulated in Item the 6th article 69 of the Law of the Republic of Kazakhstan of August 31, 1995 "About banks and banking activity in the Republic of Kazakhstan".

16. Recognize invalid:

1) the resolution of Board of National Bank of the Republic of Kazakhstan of December 19, 2015 No. 227 "About approval of forms, terms and frequency of provision by liquidation commission voluntarily and compulsorily liquidated banks of reports and the additional information" (it is registered in the Register of state registration of regulatory legal acts at No. 13057, it is published on February 26, 2016 in information system of law of Ad_let);

2) the resolution of Board of National Bank of the Republic of Kazakhstan of May 2, 2019 No. 71 "About introduction of amendments to the resolution of Board of National Bank of the Republic of Kazakhstan of December 19, 2015 No. 227 "About approval of forms, terms and frequency of provision by liquidation commission voluntarily and compulsorily liquidated banks of reports and the additional information" (it is registered in the Register of state registration of regulatory legal acts at No. 18683, it is published on May 30, 2019 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan).

17. To provide to department of bank regulation 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 the Agency of the Republic of Kazakhstan on regulation and development of the financial market 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.

18. To impose control of execution of this resolution on the supervising vice-chairman of the Agency of the Republic of Kazakhstan on regulation and development of the financial market.

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

The chairman of the Agency of the Republic of Kazakhstan on regulation and development of the financial market

M. Abylkasymova

It is approved

Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan

 

 

Appendix 1

to the Resolution of Board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market of December 14, 2020 No. 116

The form intended for collection of administrative data

It is represented: in authorized body on regulation, control and supervision of the financial market and the financial organizations

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

Balance of the liquidated bank

Index of form of administrative data: F1-LKB

Frequency: monthly, semi-annual, annual

Accounting period: as of "____" "__________" 20 ____ years

The group of people, providing information: liquidation commissions voluntarily and compulsorily liquidated banks

Representation term:

monthly report:

in case of absence at liquidation commission of divisions - no later than 6 (sixth) following for reporting;

in the presence at liquidation commission of divisions - no later than 8 (eighth) following for reporting;

the report for the first half of the year:

in case of absence at liquidation commission of divisions - not later 6 on the (sixth) of July;

in the presence at liquidation commission of divisions - not later 8 on the (eighth) of July;

annual statement:

in case of absence at liquidation commission of divisions - not later 25 on the (twenty fifth) of January the year following for reporting;

in the presence at liquidation commission of divisions - not later 30 on the (thirtieth) of January the year following for reporting.

Form

                                                                                             (in thousands of tenges)

Indicators

On reporting date

1

2

3


ASSETS


1.

Money and their equivalents


2.

Means in the liquidated bank and their equivalents


3.

Securities, including the added remuneration


4.

The loans issued to clients


5.

Non-current assets, held for sale


6.

Fixed assets, intangible assets and other inventories


7.

Other assets



Total on assets:






OBLIGATIONS


1

Correspondent accounts and deposits of other banks


2.

The loans obtained from other banks and the organizations performing separate types of banking activities


3.

Means of clients


3.1

Physical persons


3.2

Legal entities


3.3

Quasi-public sector


4.

Deferred tax liabilities


5.

Other obligations



Total according to obligations






EQUITY


1.

Authorized capital


2.

Reserve capital and reserves of revaluation


3.

Retained net profit (uncovered loss)



Total on equity


Name ___________________ Address _______________________

________________________ phone E-mail address ________________________

Исполнитель_________________________________________________ ___________________
                 surname, name and middle name (in case of its availability)          phone

The chief accountant or person authorized on signing of the report

____________________________________________________________ ___________________
        surname, name and middle name (in case of its availability) the signature,           phone

The chairman or person authorized on signing of the report

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

Date "____" ______________ 20 __ years

Appendix

to form of balance of the liquidated bank

The explanation on filling of form of administrative data

Balance of the liquidated bank
(index: F1-LKB, frequency: monthly, semi-annual, annual)

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