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RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of April 24, 2023 No. 26

About approval of form and term of submission of the reporting under indicators for calculation of the taxable income of the insurance (reinsurance) organization and Rules of its representation

According to part two of item 4 of Article 190, part two of Item 1 of Article 231 and part two of Item 1 of article 249 of the Code of the Republic of Kazakhstan "About taxes and other obligatory payments in the budget" (Tax code), subitem 65-2) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve:

1) report form on indicators for calculation of the taxable income of the insurance (reinsurance) organization according to appendix 1 to this resolution;

2) Rules of submission of the reporting under indicators for calculation of the taxable income of the insurance (reinsurance) organization according to appendix 2 to this resolution.

2. The insurance (reinsurance) organization represents the reporting under indicators for calculation of the taxable income of the insurance (reinsurance) organization to National Bank of the Republic of Kazakhstan in electronic format monthly no later than 6 (sixth) working days of the month following month under report.

3. To department of statistics of the financial market (Buranbayeva A. M.) in the procedure established by the legislation of the Republic of Kazakhstan to provide:

1) together with Legal department (Kasenov A. S.) 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 action provided by the subitem 2) of this Item.

4. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Baymagambetov A. M.

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

Chairman of National Bank of Kazakhstan

G. Pirmatov

It is approved

Ministry of Finance of the Republic of Kazakhstan

 

It is approved

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

 

 

It is approved

Ministry of national economy of the Republic of Kazakhstan

 

 

It is approved

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

 

 

Appendix 1

to the Resolution of the Chairman of National Bank of Kazakhstan of April 24, 2023 No. 26

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

The report on indicators for calculation of the taxable income of the insurance (reinsurance) organization

Index of form of administrative data: 1 - NALSPO

Frequency: monthly

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

The group of people, providing information: insurance (reinsurance) organization

Term of representation of form of administrative data: monthly, no later than 6 (sixth) working days of the month following month under report

Form

Table. Indicators for calculation of the taxable income of the insurance (reinsurance) organization

(in thousands of tenges)

Name

Code of line

Amount

1

2

3

The assets created taking into account prudential standard rates (regulatory assets) including:

100

Money and cash equivalents

101

The deposits placed

102

The securities estimated at fair value which changes are reflected in profit or loss

103

The securities estimated at fair value through other comprehensive income

104

Transactions "the return repo"

105

The affined precious metals

106

Derivative financial instruments

107

Reinsurance assets on not earned premiums (less reserves on impairment)

108

Reinsurance assets on occurred, but to unclaimed losses (less reserves on impairment)

109

Reinsurance assets on not event to losses according to insurance contracts (reinsurance) of life (less reserves on impairment)

110

Reinsurance assets on not event to losses under agreements of annuity (less reserves on impairment)

111

Reinsurance assets on the declared, but not settled losses (less reserves on impairment)

112

Insurance premiums to obtaining from insurers (reinsurers) and intermediaries (less reserves on impairment)

113

The commission income on reinsurance added taking into account requirements to prudential standard rates

114

Accounts receivable on insurance and reinsurance (less reserves on impairment)

115

Other accounts receivable (less reserves on impairment)

116

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