RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of December 24, 2025 No. 101

About approval of Rules of submission of the reporting by large members of banks of the second level, bank holdings, banks of the second level, large members of the insurance (reinsurance) organizations, insurance holdings, large members of managing directors of investment portfolio

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 as large members of banks of the second level, bank holdings, banks of the second level, large members of the insurance (reinsurance) organizations, insurance holdings, large members of managing directors of investment portfolio.

2. Recognize invalid some resolutions of Board of National Bank of the Republic of Kazakhstan, and also structural elements of 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.

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

It is approved Agency of the Republic of Kazakhstan on regulation and development of the financial market

Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of December 24, 2025 No. 101

Rules of submission of the reporting by large members of banks of the second level, bank holdings, banks of the second level, large members of the insurance (reinsurance) organizations, insurance holdings, large members of managing directors of investment portfolio

Chapter 1. General provisions

1. Rules of submission of the reporting by large members of banks of the second level, bank holdings, banks of the second level, large members of the insurance (reinsurance) organizations, by insurance holdings, large members of managing directors of investment portfolio (further – Rules) are developed 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" and determine procedure for submission of the reporting by large members of banks of the second level, bank holdings, banks of the second level, large members of the insurance (reinsurance) organizations, insurance holdings, large members of managing directors of investment portfolio in National Bank of the Republic of Kazakhstan (further – National Bank), including the forms intended for collection of administrative data, frequency and terms of representation.

2. The reporting of the large member of bank of the second level, bank holding, bank of the second level, the large member of the insurance (reinsurance) organization, insurance holding, the large member of the managing director of investment portfolio is submitted in National Bank in electronic format by means of the automated information subsystem.

The reporting signed by the head or person to who function on signing of the report is assigned and the contractor, and also the physical person by means of the digital signature is stored in electronic format.

Completeness and accuracy of the data in the reporting are provided with the head of the large member of bank of the second level, the insurance (reinsurance) organization or the managing director of investment portfolio who is the legal entity, bank holding, insurance holding, bank of the second level or person to who function on signing of the report is assigned.

Completeness and accuracy of the data in the reporting of the large member of bank of the second level, the insurance (reinsurance) organization or the managing director of investment portfolio who is physical person is provided with physical person.

3. The large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio - physical person, being at the same time large member of other bank of the second level and (or) other insurance (reinsurance) organization and (or) other managing director of investment portfolio, provides in National Bank of the data and information for the accounting period, taking into account data on other bank of the second level and (or) other insurance (reinsurance) organization and (or) other managing director of investment portfolio in which he is large participant.

4. Accounting policy is applied in any form to the financial reporting of the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio, bank holding, insurance holding, bank of the second level in case of accounts presentation in National Bank for the first time, and also in case of modification of accounting policy.

5. The legal entity, being at the same time bank holding and (or) insurance holding and (or) the large member of the managing director of investment portfolio, and (or) the large member of other bank of the second level and (or) other insurance (reinsurance) organization and (or) the managing director of investment portfolio, represents to the National Bank the reporting provided by Rules, for the required period, constituted taking into account data on other bank of the second level and (or) other insurance (reinsurance) organization and (or) other managing director of investment portfolio in which it is large participant and (or) bank holding and (or) insurance holding and (or) the large participant, the managing director of investment portfolio.

6. Requirements for provision of the reporting provided by appendices 3, of 4, of 5, of 6 and 8 Rules do not extend to the banks of the second level having the status of the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio or bank holding, insurance holding, and also the insurance (reinsurance) organization having the status of the large member of the insurance (reinsurance) organization or insurance holding.

7. In case of submission of annual accounts by large members of banks of the second level, the insurance (reinsurance) organizations, the managing director of investment portfolio, bank holdings, insurance holdings, large members of the managing director of investment portfolio, banks of the second level provided in form according to appendices 7 and 8 to Rules, representation of the specified forms for the fourth quarter is not required.

8. If to the terms of submission of the reporting established by Chapters 2, of 3 and 4 Rules, the reporting person lost the status of the large member of bank of the second level, bank holding, the large member of the insurance (reinsurance) organizations, insurance holding, the large member of managing directors of the investment portfolio, the reporting for the last accounting period preceding date of loss of the status it is represented at the scheduled time.

9. In case of lack of data in the reporting forms provided according to appendices 4, 5 and 6 to Rules large members of banks of the second level, the insurance (reinsurance) organizations, the managing director of investment portfolio, the specified forms represent with empty graphs.

10. In case of lack of data in reporting forms provided by subitems 1, of 2, 3 Items 32 according to appendices 12, 13 and 14 to Rules, data on them are not represented what banks of the second level inform National Bank in writing in time no later than the term of submission of data according to these tables on.

Chapter 2. Procedure for submission of the reporting by large members of bank of the second level, bank holdings

11. The large member of bank of the second level who is physical person represents to National Bank:

1) the income statement and property of the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio in form according to appendix 1 to Rules – annually, no later than 120 (hundred twenty) calendar days upon termination of financial year;

2) the report on the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of the investment portfolio which is physical person in form according to appendix 2 to Rules – annually, no later than 120 (hundred twenty) calendar days upon termination of financial year.

12. In National Bank the large member of bank of the second level who is legal resident person of the Republic of Kazakhstan, the bank holding which is resident of the Republic of Kazakhstan, except for the banks of the second level having the status of the large member of bank of the second level or bank holding represent:

1) the report on officials of the large member of bank of the second level, the insurance (reinsurance) organization who is the legal entity, bank holding, insurance holding in form according to appendix 3 to Rules – quarterly, no later than 30 (thirty) calendar days following reporting quarter;

2) the report on the organizations in which the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio who is the legal entity bank holding and insurance holding is participant (shareholder) according to appendix 4 to Rules – quarterly, no later than 30 (thirty) calendar days following reporting quarter;

3) the report on large members (shareholders) of the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio who is the legal entity, bank holding, insurance holding, and also the information about persons exercising control over the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio, being the legal entity, bank holding, insurance holding according to appendix 5 to Rules – quarterly no later than 10 (tenth) following reporting quarter;

4) the report on transactions with connected, including the affiliates imprisoned during the accounting period, and also acting as of reporting date and the register connected, including affiliates according to appendix 6 to Rules – quarterly, no later than 30 (thirty) calendar days following reporting quarter.

13. The bank holding, the bank of the second level which does not have bank holding which are part of banking conglomerate represent to National Bank:

the report on disaggregation of working tables on creation of consolidated financial statements on form according to appendix 7 to Rules:

quarterly, no later than 60 (sixty) calendar days following reporting quarter;

annually, not later 31 on the (thirty first) of May (inclusive) the year following after accounting year;

14. In National Bank the large member of bank of the second level who is legal resident person of the Republic of Kazakhstan, the bank holding which is resident of the Republic of Kazakhstan, the bank of the second level which does not have bank holding, being part of banking conglomerate, the insurance holding which is resident of the Republic of Kazakhstan, the large member of the managing director of investment portfolio who is legal resident person of the Republic of Kazakhstan, except for banks of the second level represent:

the consolidated and unconsolidated financial reporting, the explanatory note to it, in form according to appendix 8 to Rules:

regarding consolidated financial statements:

quarterly, no later than 60 (sixty) calendar days following reporting quarter;

annually, not later 31 on the (thirty first) of May (inclusive) the year following after accounting year;

regarding the unconsolidated financial reporting:

quarterly, no later than 30 (thirty) calendar days following reporting quarter;

annually, not later 31 on the (thirty first) of May (inclusive) the year following after accounting year.

15. Represents to the National Bank the large member of bank of the second level which is legal entity or physical person, bank holding:

the report on change of quantity and (or) percentage ratio of the bank shares of the second level, the insurance (reinsurance) organization belonging to the large member of bank of the second level, the insurance (reinsurance) organization which is legal entity or physical person, to bank holding, insurance holding, and also sources of the means used for share acquisition, in form according to appendix 9 to Rules – within 30 (thirty) calendar days from the date of decision making about change of quantity and (or) percentage ratio of the stocks owned by it.

16. In National Bank the large member of bank of the second level who is the legal entity, the bank nonresident holding of the Republic of Kazakhstan is represented: consolidated, in the presence the unconsolidated annual financial reporting and the explanatory note to it certified by auditing organization in the Kazakh or Russian languages – annually, no later than 150 (hundred fifty) calendar days upon termination of financial year.

The explanatory note is constituted according to requirements of the relevant supervisory authority of the country of the location of the large member of bank of the second level, being the legal entity, bank nonresident holding of the Republic of Kazakhstan.

17. In National Bank the bank nonresident holding of the Republic of Kazakhstan submits the report on large members (shareholders) of the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio who is the legal entity, bank holding, insurance holding, and also the information about persons exercising control over the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio who is the legal entity, bank holding, insurance holding in form according to appendix 5 to Rules – quarterly no later than 10 (tenth) following reporting quarter.

Chapter 3. Procedure for submission of the reporting by large members of the insurance (reinsurance) organizations, insurance holdings

18. The large member of the insurance (reinsurance) organization who is physical person represents to National Bank:

1) the income statement and property of the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio in form according to appendix 1 to Rules – annually, no later than 120 (hundred twenty) calendar days upon termination of financial year;

2) the report on the large member of bank of the second level, the insurance (reinsurance) organization, the managing investment portfolio which is physical person in form according to appendix 2 to Rules – annually, no later than 120 (hundred twenty) calendar days upon termination of financial year.

19. The insurance holding which is resident of the Republic of Kazakhstan, except for the banks of the second level having the status of insurance holding and also represents to the insurance (reinsurance) organization having the status of insurance holding to National Bank:

1) the report on officials of the large member of bank of the second level, the insurance (reinsurance) organization who is the legal entity, bank holding, insurance holding in form according to appendix 3 to Rules – quarterly, no later than 30 (thirty) calendar days following reporting quarter;

2) the report on the organizations in which the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio who is the legal entity bank holding and insurance holding is participant (shareholder) in form according to appendix 4 to Rules – quarterly, no later than 30 (thirty) calendar days following reporting quarter;

3) the report on large members (shareholders) of the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio who is the legal entity, bank holding, insurance holding, and also the information about persons exercising control over the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio, being the legal entity, bank holding, insurance holding in form according to appendix 5 to Rules – quarterly no later than 30 (thirty) calendar days following reporting quarter;

4) the report on transactions with connected, including the affiliates imprisoned during the accounting period, and also acting as of reporting date and the register connected, including affiliates in form according to appendix 6 to Rules – quarterly, no later than 30 (thirty) calendar days following reporting quarter.

20. The large member of the insurance (reinsurance) organization who is legal resident person of the Republic of Kazakhstan, except for the banks of the second level having the status of the large member of the insurance (reinsurance) organization and also represents to the insurance (reinsurance) organization having the status of the large member of the insurance (reinsurance) organization to National Bank:

1) the report on officials of the large member of bank of the second level, the insurance (reinsurance) organization who is the legal entity, bank holding, insurance holding in form according to appendix 3 to Rules – annually, no later than 30 (thirty) calendar days upon termination of financial year;

2) the report on the organizations in which the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio who is the legal entity bank holding and insurance holding is participant (shareholder) in form according to appendix 4 to Rules – annually, no later than 30 (thirty) calendar days upon termination of financial year;

3) the report on large members (shareholders) of the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio who is the legal entity, bank holding, insurance holding, and also the information about persons exercising control over the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio, being the legal entity, bank holding, insurance holding in form according to appendix 5 to Rules – annually no later than 30 (thirty) calendar days upon termination of financial year;

4) the report on transactions with connected, including affiliates, concluded during the accounting period, and also acting as of reporting date, and the register connected, including affiliates in form according to appendix 6 to Rules – annually, no later than 30 (thirty) calendar days upon termination of financial year.

5) the consolidated and unconsolidated financial reporting and the explanatory note to it in form according to appendix 8 to Rules – annually, no later than 30 (thirty) calendar days upon termination of financial year.

21. In National Bank the large member of the insurance (reinsurance) organization who is legal resident person of the Republic of Kazakhstan in case of absence at the insurance (reinsurance) organization of insurance holding, except for the banks of the second level having the status of the large member of the insurance (reinsurance) organization, and also the insurance (reinsurance) organization having the status of the large member of the insurance (reinsurance) organization or insurance holding represents:

1) the report on officials of the large member of bank of the second level, the insurance (reinsurance) organization who is the legal entity, bank holding, insurance holding in form according to appendix 3 to Rules – annually, no later than 30 (thirty) calendar days upon termination of financial year;

2) the report on the organizations in which the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio who is the legal entity bank holding and insurance holding is participant (shareholder) in form according to appendix 4 to Rules – annually, no later than 30 (thirty) calendar days upon termination of financial year;

3) the report on large members (shareholders) of the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio who is the legal entity, bank holding, insurance holding, and also the information about persons exercising control over the large member of bank of the second level, the insurance (reinsurance) organization, the managing director of investment portfolio, being the legal entity, bank holding, insurance holding in form according to appendix 5 to Rules – annually no later than 30 (thirty) calendar days upon termination of financial year;

4) the report on transactions with connected, including affiliates, concluded during the accounting period, and also acting as of reporting date, and the register connected, including affiliates in form according to appendix 6 to Rules – annually, no later than 30 (thirty) calendar days upon termination of financial year.

22. In National Bank the insurance holding which is part of insurance group submits the report on disaggregation of working tables on creation of consolidated financial statements on form according to appendix 7 to Rules:

regarding consolidated financial statements:

quarterly, no later than 60 (sixty) calendar days following reporting quarter;

annually, not later 31 on the (thirty first) of May (inclusive) the year following after accounting year;

regarding the unconsolidated financial reporting:

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