of December 2, 2025 No. 88
About approval of Rules of submission of the reporting by banks of the second level, branches of nonresident banks of the Republic of Kazakhstan and joint-stock company "Development bank of Kazakhstan
According to the subitem 48) of paragraph two of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of 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 the enclosed Rules of submission of the reporting by banks of the second level, branches of nonresident banks of the Republic of Kazakhstan and Development Bank of Kazakhstan joint-stock company (further – Rules).
2. Recognize invalid some resolutions of Board of National Bank of the Republic of Kazakhstan, and also structural elements of some resolutions of Board of National Bank of the Republic of Kazakhstan according to the list according to appendix to this resolution.
3. To provide to department of statistics of the financial market of National Bank of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:
1) together with Legal department of National Bank of the Republic of Kazakhstan 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 National Bank of the Republic of Kazakhstan 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 supervising vice-chairman of National Bank of the Republic of Kazakhstan.
5. This resolution becomes effective after ten calendar days after day of its first official publication, except for Item 20 of appendix to the form intended for collection of administrative data on a grant basis "The report on remaining balance on balance and off-balance sheet accounts" of appendix 1 to Rules which becomes effective since January 1, 2026.
Suspend till January 1, 2026:
1) Item 11 of Rules, having determined that during suspension this Item is effective in the following edition:
"11. For the purpose of forming of the reporting assets and liabilities in foreign currency are specified in recalculation at the market rate of currency exchange determined according to the procedure, No. 15 provided by the resolution of Board of National Bank of the Republic of Kazakhstan of January 25, 2013 and the order of the Minister of Finance of the Republic of Kazakhstan of February 22, 2013 No. 99 "About procedure for determination of the market rate of currency exchange" (it is registered in the Register of state registration of regulatory legal acts at No. 8378).";
2) parts one of Item 16 of appendix to the form intended for collection of administrative data on a grant basis "The report on interbank assets and liabilities" of appendix 5 to Rules, having determined that during suspension this part is effective in the following edition:
"16. In line 7.1 the amount of the loan obtained during the accounting period or the placed (attracted) during accounting period contribution for up to 1 (one) (inclusive) in settlement currency according to the transaction is reflected. In line 7.2 the equivalent in tenge of the amount specified in line 7.1, in recalculation at the market rate of currency exchange determined according to the procedure, No. 15 provided by the resolution of Board of National Bank of the Republic of Kazakhstan of January 25, 2013 and the order of the Minister of Finance of the Republic of Kazakhstan of February 22, 2013 No. 99 "About procedure for determination of the market rate of currency exchange" is specified (it is registered in the Register of state registration of regulatory legal acts at No. 8378), for date of the conclusion of the transaction.";
3) Item 15 of appendix to the form intended for collection of administrative data on a grant basis "The report on structure of securities portfolio" of appendix 6 to Rules, having determined that during suspension this Item is effective in the following edition:
"15. In line 7 of Table 1 on bonds nominal value, according to shares – purchase value is specified. The cost index is specified in tenge (the cost equivalent in tenge for securities which nominal is expressed in foreign currency, is specified in recalculation at the market rate of currency exchange determined according to the procedure, No. 15 provided by the resolution of Board of National Bank of the Republic of Kazakhstan of January 25, 2013 and the order of the Minister of Finance of the Republic of Kazakhstan of February 22, 2013 No. 99 "About procedure for determination of the market rate of currency exchange" (it is registered in the Register of state registration of regulatory legal acts at No. 8378)), for date of transaction.";
4) parts two of Item 20 of appendix to the form intended for collection of administrative data on a grant basis "The report on the faces tied with bank, branch of nonresident bank of the Republic of Kazakhstan the special relations and transactions with them" appendices 10 to Rules, having determined that during suspension this part is effective in the following edition:
"The amount of transaction under the agreement in foreign currency is specified in recalculation at the market rate of currency exchange determined according to the procedure, No. 15 provided by the resolution of Board of National Bank of the Republic of Kazakhstan of January 25, 2013 and the order of the Minister of Finance of the Republic of Kazakhstan of February 22, 2013 No. 99 "About procedure for determination of the market rate of currency exchange" (it is registered in the Register of state registration of regulatory legal acts at No. 8378), for date of the conclusion of the agreement.";
5) Item 14 of appendix to the form intended for collection of administrative data on a grant basis "The report on accounts and deposits of resident clients" of appendix 11 to Rules, having determined that during suspension this Item is effective in the following edition:
"14. On accounts and foreign currency deposits of the amount are recalculated at the market rate of currency exchange according to the resolution of Board of National Bank of the Republic of Kazakhstan of January 25, 2013 No. 15 and the order of the Minister of Finance of the Republic of Kazakhstan of February 22, 2013 No. 99 "About procedure for determination of the market rate of currency exchange" (it is registered in the Register of state registration of regulatory legal acts at No. 8378):
in the lines 3.5 and 3.6 – on date of transaction with foreign currency;
on line 3.7 – on reporting date.";
6) Item 6 of appendix to the form intended for collection of administrative data on a grant basis "The report on amounts and rates of remunerations of deposits of physical persons" of appendix 13 to Rules, having determined that during suspension this Item is effective in the following edition:
"6. On foreign currency deposits of the amount are recalculated at the market rate of currency exchange determined according to the procedure, No. 15 provided by the resolution of Board of National Bank of the Republic of Kazakhstan of January 25, 2013 and the order of the Minister of Finance of the Republic of Kazakhstan of February 22, 2013 No. 99 "About procedure for determination of the market rate of currency exchange" (it is registered in the Register of state registration of regulatory legal acts at No. 8378) (further – the Resolution No. 15 and the Order No. 99), on reporting date.";
7) Item 15 of appendix to the form intended for collection of administrative data on a grant basis "The report on amounts and rates of remunerations of deposits of physical persons" of appendix 13 to Rules, having determined that during suspension this Item is effective in the following edition:
"15. If during month under report on foreign currency deposits the operations of opening, prolongation, replenishment, partial removal provided in the report were performed, the amounts are recalculated at the market rate of currency exchange determined according to the procedure, provided by the Resolution No. 15 and the Order No. 99, on date of transactions with foreign currency.";
8) Item 32 appendices to the form intended for collection of administrative data on a grant basis "The report on amounts and rates of remunerations of deposits of physical persons" of appendix 13 to Rules, having determined that during suspension this Item is effective in the following edition:
"32. Again attracted foreign currency deposits are recalculated at the market rate of currency exchange determined according to the procedure, provided by the Resolution No. 15 and the Order No. 99, for date of attraction of foreign currency deposit.";
9) Item parts three 2 appendices to the form intended for collection of administrative data on a grant basis "The report on bank of the second level, clients of bank of the second level, products and services of bank of the second level, cash and non-cash transactions, the external economic contracts of clients of bank of the second level and measures for counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction" appendices 18 to Rules, having determined that during suspension this part is effective in the following edition:
"The amounts on foreign currency transactions are specified in recalculation at the market rate of currency exchange determined according to the procedure, No. 15 provided by the resolution of Board of National Bank of the Republic of Kazakhstan of January 25, 2013 and the order of the Minister of Finance of the Republic of Kazakhstan of February 22, 2013 No. 99 "About procedure for determination of the market rate of currency exchange" (it is registered in the Register of state registration of regulatory legal acts at No. 8378), on the last date transactions or for the last date of the accounting period, except for contracts under which repatriation term is broken, on which recalculation is made for the last date of month under report.".
Chairman of National Bank of the Republic of Kazakhstan
T. Suleymenov
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It is approved Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan |
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It is approved Agency of the Republic of Kazakhstan on regulation and development of the financial market |
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Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of December 2, 2025 No. 88
1. Rules of submission of the reporting by banks of the second level, are developed by branches of nonresident banks of the Republic of Kazakhstan and Development Bank of Kazakhstan joint-stock company (further – Rules) according to the subitem 48) of paragraph two of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of National Bank of the Republic of Kazakhstan", Item 1 of article 54 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan" the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" and determine procedure for representation, including the forms intended for collection of administrative data, frequency and terms of submission of the reporting by banks of the second level branches of nonresident banks of the Republic of Kazakhstan and Development Bank of Kazakhstan joint-stock company (further – banks) in National Bank of the Republic of Kazakhstan (further – National Bank).
2. The reporting is submitted in electronic form by means of the information system "Web Portal of National Bank of the Republic of Kazakhstan" representing single window of access to services of submission of the reporting to National Bank.
3. When loading information in the information system "Web Portal of National Bank of the Republic of Kazakhstan" intra uniform control is exercised. In case of detection of mistakes when implementing intra uniform control information is not accepted by information system.
4. Date of completion of submission of the reporting for the corresponding accounting period is actual date of the last loading in the information system "Web Portal of National Bank of the Republic of Kazakhstan" of information for the specified accounting period which underwent intra uniform control.
5. The certificate of the reporting is performed by the digital signature of the head or person to who function on signing of the report is assigned no later than the next working day from the date of completion of submission of the reporting.
6. Completeness and accuracy of the data in the reporting is provided with the head of bank or person to who function on signing of the report is assigned.
7. The reporting certified by means of the digital signature by the head of bank or person to who function on signing of the report is assigned and the contractor is stored in electronic format.
8. Alternative identification number serves as one of identifiers of nonresidents of the Republic Kazakhstan partners of banks, is unique for the bank representing the reporting, and invariable during the period of relations of bank with this person.
9. The concepts "resident" and "nonresident" are used in the values determined by the Law of the Republic of Kazakhstan "About currency control and currency exchange control".
10. In the forms providing disaggregation of information to transactions it is specified referens (code) of the transaction (transaction) which serves as the unique identifier of the transaction in information system of the reporting bank. The field of value of referens has text format of data and may contain text and numerical elements.
In the forms which are not providing disaggregation of information to transactions as referens unique number of the represented data set which is created in the following procedure is specified:
the first eight symbols – reporting date in the GGGGMMDD format, where GGGG – year, MM – month, "DD" – day;
one symbol – the fixed divider "_";
the last six symbols – sequence number (from 000001 to 999999).
In case of absence in system of the reporting bank of referens (code) of the transaction (transaction) by bank the algorithm provided by part two of this Item can be used.
11. For the purpose of forming of the reporting assets and liabilities in foreign currency are specified in recalculation at the market rate of currency exchange determined according to the procedure, No. 544 provided joint by the resolution of Board of National Bank of the Republic of Kazakhstan of September 26, 2025 No. 56 and the order of the Minister of Finance of the Republic of Kazakhstan of September 29, 2025 "About approval of Rules of determination of the market rate of currency exchange" (it is registered in the Register of state registration of regulatory legal acts at No. 36983).
12. In the absence of data on any of tables of the report forms provided by Rules, data on it are not represented what banks inform National Bank in writing no later than fixed term of submission of data according to this table on.
13. The bank of the second level, branch of nonresident bank represent the reporting including data on all the branches to National Bank.
14. Banks of the second level represent to National Bank:
1) the report on remaining balance on balance and off-balance sheet accounts in form according to appendix 1 to Rules – daily, no later than three working days following behind reporting day, except for:
reports for the first, second and last working days of month which are represented no later than four working days following behind reporting day;
the additional report for the last working day of year (taking into account final turnovers on intra banking activities) which is represented (including in the absence of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
2) the report on off-exchange transactions with foreign currency in form according to appendix 2 to Rules – daily, no later than the working day following behind reporting day;
3) the report on remaining balance on balance sheet accounts on transactions with branches and representative offices of the foreign companies in form according to appendix 3 to Rules – monthly, no later than the seventh working day of the month following month under report;
4) the report on separate indicators of activities of bank on form according to appendix 4 to Rules – monthly, no later than the seventh working day of the month following month under report, except for the additional report for the last working day of year (taking into account final turnovers on intra banking activities) which is submitted (in the presence of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
5) the report on interbank assets and liabilities on form according to appendix 5 to Rules – monthly, no later than the seventh working day of the month following month under report, except for the additional report for December (taking into account final turnovers on intra banking activities) which is submitted (in the presence in month under report of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
6) the report on structure of securities portfolio on form according to appendix 6 to Rules – monthly, no later than the seventh working day of the month following month under report, except for the additional report for December (taking into account turnovers, final in month under report, on intra banking activities) which is submitted (in the presence in month under report of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
7) the report on investments of bank into the capital of other legal entities on form according to appendix 7 to Rules – monthly, no later than the seventh working day of the month following month under report, except for the additional report for December (taking into account final turnovers on intra banking activities) which is submitted (in the presence in month under report of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
8) the report on the other classified assets and large debtors on form according to appendix 8 to Rules:
regarding data on the other classified assets – monthly, no later than the eleventh working day of the month following month under report, except for the additional report on the other classified assets for December (taking into account final turnovers on intra banking activities) which is submitted (in the presence of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
regarding the information about large debtors – quarterly, no later than the fifteenth following reporting quarter;
9) the report on the issued loans and rates of remuneration on them on form according to appendix 9 to Rules – monthly, no later than the eleventh working day of the month following month under report, except for the additional report for December (taking into account final turnovers on intra banking activities) which is submitted (in the presence in month under report of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
10) the report on the faces tied with bank the special relations and transactions with them, in form according to appendix 10 to Rules: regarding the register of faces tied with bank the special relations – monthly, no later than the seventh working day of the month following month under report;
regarding data on transactions with the faces tied with bank the special relations and the additional information about persons connected with bank the special relations and transactions with them – monthly, no later than the fifteenth working day of the month following month under report;
11) the report on accounts and deposits of resident clients on form according to appendix 11 to Rules – monthly, no later than the eighth working day of the month following month under report, except for the additional report for December (taking into account final turnovers on intra banking activities) which is submitted (in the presence in month under report of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
12) the report on the main sources of the attracted money on form according to appendix 12 to Rules – monthly, no later than the fifteenth following month under report;
13) the report on amounts and rates of remunerations of deposits of physical persons on form according to appendix 13 to Rules – monthly, no later than the twelfth working day of the month following month under report;
the additional report for December (taking into account final turnovers on intra banking activities) is submitted (in the presence in month under report of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
14) the report on outflows and inflows according to schedules of execution of requirements and obligations in form according to appendix 14 to Rules – monthly, no later than the seventh working day of the month following month under report;
15) the operations statement with cash in form according to appendix 15 to Rules – monthly, no later than the thirtieth following month under report
16) the report on monitoring of the events of operational risk which entailed losses on form according to appendix 16 to Rules – quarterly, no later than the thirtieth following reporting quarter;
17) the income statement, paid to leading employees, in form according to appendix 17 to Rules – annually, within hundred twenty calendar days upon termination of financial year;
18) the report on bank of the second level, clients of bank of the second level, products and services of bank of the second level, cash and non-cash transactions, the external economic contracts of clients of bank of the second level and measures for counteraction of legalization (washing) of income gained in the criminal way, to financing of terrorism and financing of distribution of weapons of mass destruction on form according to appendix 18 to Rules – annually, no later than thirty six calendar days upon termination of financial year;
19) the report on changes in financial assets and liabilities on form according to appendix 19 to Rules – quarterly, no later than the last working day of the month following reporting quarter.
15. Branches of nonresident banks of the Republic of Kazakhstan represent to National Bank:
1) the report on remaining balance on balance and off-balance sheet accounts in form according to appendix 1 to Rules – daily, no later than three working days following behind reporting day, except for:
reports for the first, second and last working days of month which are represented no later than four working days following behind reporting day;
the additional report for the last working day of year (taking into account final turnovers on intra banking activities) which is represented (including in the absence of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
2) the report on remaining balance on balance sheet accounts on transactions with branches and representative offices of the foreign companies in form according to appendix 3 to Rules – monthly, no later than the seventh working day of the month following month under report;
3) the report on interbank assets and liabilities on form according to appendix 5 to Rules – monthly, no later than the seventh working day of the month following month under report, except for the additional report for December (taking into account final turnovers on intra banking activities) which is submitted (in the presence in month under report of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
4) the report on structure of securities portfolio on form according to appendix 6 to Rules – monthly, no later than the seventh working day of the month following month under report, except for the additional report for December (taking into account turnovers, final in month under report, on intra banking activities) which is submitted (in the presence in month under report of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
5) the report on investments of bank into the capital of other legal entities on form according to appendix 7 to Rules – monthly, no later than the seventh working day of the month following month under report, except for the additional report for December (taking into account final turnovers on intra banking activities) which is submitted (in the presence in month under report of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
6) the report on the other classified assets and large debtors on form according to appendix 8 to Rules:
regarding data on the other classified assets – monthly, no later than the eleventh working day of the month following month under report, except for the additional report on the other classified assets for December (taking into account final turnovers on intra banking activities) which is submitted (in the presence of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
part of information about large debtors branches of nonresident banks of the Republic of Kazakhstan is not submitted;
7) the report on the issued loans and rates of remuneration on them on form according to appendix 9 to Rules – monthly, no later than the eleventh working day of the month following month under report, except for the additional report for December (taking into account final turnovers on intra banking activities) which is submitted (in the presence in month under report of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
8) the report on the faces tied with bank the special relations and transactions with them, in form according to appendix 10 to Rules monthly, regarding the register of faces tied with bank the special relations – monthly, no later than the seventh working day of the month following month under report;
regarding data on transactions with the faces tied with bank the special relations and the additional information about persons connected with bank the special relations and transactions with them – monthly, no later than the fifteenth working day of the month following month under report;
9) the report on accounts and deposits of resident clients on form according to appendix 11 to Rules – monthly, no later than the eighth working day of the month following month under report, except for the additional report for December (taking into account final turnovers on intra banking activities) which is submitted (in the presence in month under report of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
10) the report on the main sources of the attracted money on form according to appendix 12 to Rules – monthly, no later than the fifteenth following month under report;
11) the report on amounts and rates of remunerations of deposits of physical persons on form according to appendix 13 to Rules – monthly, no later than the twelfth working day of the month following month under report;
the additional report for December (taking into account final turnovers on intra banking activities) is submitted (in the presence in month under report of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
12) the operations statement with cash in form according to appendix 15 to Rules – monthly, no later than the thirtieth following month under report
13) the report on monitoring of the events of operational risk which entailed losses on form according to appendix 16 to Rules – quarterly, no later than the thirtieth following reporting quarter;
14) the income statement, paid to leading employees, in form according to appendix 17 to Rules – annually, within hundred twenty calendar days upon termination of financial year;
15) the report on changes in financial assets and liabilities on form according to appendix 19 to Rules – quarterly, no later than the last working day of the month following reporting quarter.
16. The Development Bank of Kazakhstan joint-stock company represents to National Bank:
1) the report on remaining balance on balance and off-balance sheet accounts in form according to appendix 1 to Rules – monthly, no later than the seventh working day of the month following month under report, except for the additional report for the last working day of year (taking into account final turnovers on intra banking activities) – no later than January thirty first of the year following complete financial year;
2) the report on remaining balance on balance sheet accounts on transactions with branches and representative offices of the foreign companies in form according to appendix 3 to Rules – monthly, no later than the seventh working day of the month following month under report;
3) the report on changes in financial assets and liabilities on form according to appendix 19 to Rules – quarterly, no later than the last working day of the month following reporting quarter.
to Rules of submission of the reporting by banks of the second level, branches of nonresident banks of the Republic of Kazakhstan and Development Bank of Kazakhstan joint-stock company
The form intended for collection of administrative data
It is represented: in National Bank of the Republic of Kazakhstan
The form intended for collection of administrative data on a grant basis is placed on Internet resource: www.nationalbank.kz
Name of administrative form: The report on remaining balance on balance and off-balance sheet accounts
Index of the form intended for collection of administrative data on a grant basis: 700-N(D)
Frequency: daily, monthly
Accounting period: for "___" ________________ 20 __ years
The group of people, representing the form intended for collection of administrative data on a grant basis: banks of the second level, branches of nonresident banks of the Republic of Kazakhstan, Development Bank of Kazakhstan joint-stock company.
Terms of representation of the form intended for collection of administrative data on a grant basis:
1) banks of the second level and branches of nonresident banks of the Republic of Kazakhstan:
daily, no later than three working days following behind reporting day, except for:
reports for the first, second and last working days of month which are represented no later than four working days following behind reporting day;
the additional report for the last working day of year (taking into account final turnovers on intra banking activities) which is represented (including in the absence of turnovers on intra banking activities) no later than January thirty first of the year following complete financial year;
2) Development Bank of Kazakhstan joint-stock company:
monthly, no later than the seventh working day of the month following month under report;
the additional report for the last working day of year (taking into account final turnovers on intra banking activities) – no later than January thirty first of the year following complete financial year
BIN: ____________
Collection method: in electronic form
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№ |
Name of indicators |
Value |
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1 |
2 |
3 |
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1 |
Account number |
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2 |
Residence sign |
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3 |
Code of group of sectors of economy |
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4 |
Nomination currency sign |
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5 |
Amount |
Name _______________________________________________________
Адрес_______________________________________________________________
________________________________________ phone
E-mail address _________________________
Contractor of ____________________________________ ________________
surname, name and middle name (in case of its availability) the signature, phone
The head or person to who function on signing of the report is assigned
________________________________________________ ________________
surname, name and middle name (in case of its availability) the signature
Date "______" ______________ 20 __ years
Note: the form is filled according to the explanation on filling of the form intended for collection of administrative data on a grant basis "The report on remaining balance on balance and off-balance sheet accounts".
Appendix
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