RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of December 24, 2025 No. 103

About approval of Rules of submission of the reporting under loans and contingent obligations of the second level by banks, branches of nonresident banks of the Republic of Kazakhstan, the Development Bank of Kazakhstan joint-stock company and the organizations performing separate types of banking activities

According to the subitem 48) of paragraph two of part two of Item 19 of the Provision of the 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 under loans and contingent obligations of the second level by banks, branches of nonresident banks of the Republic of Kazakhstan, the Development Bank of Kazakhstan joint-stock company and the organizations performing separate types of banking activities.

2. Recognize invalid 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.

Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of December 24, 2025 No. 103

Rules of submission of the reporting under loans and contingent obligations of the second level by banks, branches of nonresident banks of the Republic of Kazakhstan, the Development Bank of Kazakhstan joint-stock company and the organizations performing separate types of banking activities

Chapter 1. General provisions

1. Rules of submission of the reporting under loans and contingent obligations of the second level by banks, branches of nonresident banks of the Republic of Kazakhstan, are developed by the Development Bank of Kazakhstan joint-stock company and the organizations performing separate types of banking activities (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" 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 under loans and contingent obligations of the second level by banks, branches of nonresident banks of the Republic of Kazakhstan the Development Bank of Kazakhstan joint-stock company and the organizations performing separate types of banking activities in National Bank of the Republic of Kazakhstan (further – National Bank).

2. For the purpose of filling of forms of the reporting under loans and contingent obligations the following concepts are used:

1) updating of information – need of submission of the changed data and information from the moment of establishment by the reporting organization of the fact of the specified changes urgent for accounting date;

2) the organization performing separate types of banking activities – the organization which is performing separate types of banking activities, having the license of authorized body on regulation, control and supervision of the financial market and the financial organizations on implementation of banking loan activities;

3) the accountable organization and (or) the reporting organization – bank of the second level, branch of nonresident bank of the Republic of Kazakhstan, Development Bank of Kazakhstan joint-stock company and the organization performing separate types of banking activities;

4) reporting date – date of the calendar day following behind day of obtaining or change of the corresponding data by the reporting organization;

5) the reporting – the reporting under loans and contingent obligations;

6) System – the automated information system of "Single System of Collection of Indicators" National Bank intended for collection of the reporting under loans and contingent obligations in measure type in the established format;

7) the credit register – the electronic database which is created for the purpose of monitoring of the risks connected with credit activities of the accountable organizations, for the purpose of forming of monetary statistics and statistics of the external sector, containing information provided by the accountable organizations in National Bank;

8) contingent obligation – obligation assumed by the reporting organization for the client for benefit of the third parties which recognition is possible only in case of approach (not approach) of one or more uncertain future events.

Chapter 2. Procedure for submission of the reporting

3. The reporting is submitted in National Bank in electronic form by means of loading in System of information on all loan agreements and contingent obligations, about subjects of credit history, about providing on them, about their servicing, about provisions and risks assessment on them.

When loading information in System intra uniform control is exercised. In case of detection of mistakes when implementing intra uniform control information is not accepted by System.

Date of completion of submission of the reporting for the corresponding accounting period is actual date of the last loading in System of information for this accounting period which underwent intra uniform control.

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

5. Signing of the reporting by the head or person to who function on signing of the report is assigned is performed no later than the third working day from the date of completion of submission of the monthly reporting.

6. Completeness and accuracy of the data in the reporting is provided with the head or person to who function on signing of the reporting is assigned.

7. Data on subjects of credit history, loan agreements (contingent obligation), providing on them are created and accumulate in the credit register from information in the reporting provided in the previous accounting period. When updating information, earlier provided information is saved in the history of the credit register.

8. The received or changed data are represented on reporting date.

In need of adjustment of the provided information, adjustment is made on that reporting date on which the adjusted information was provided.

9. In case of suspension (termination) of activities in the financial sphere the bank, branch of nonresident bank of the Republic of Kazakhstan, the organization performing separate types of banking activities continues to represent the reporting before the termination of rights to claim of the relevant bank, branch of nonresident bank of the Republic of Kazakhstan, the organization performing separate types of banking activities to the borrower.

Action of this Item does not extend to Development Bank of Kazakhstan joint-stock company.

10. In the absence of information the bank, branch of nonresident bank of the Republic of Kazakhstan, Development Bank of Kazakhstan joint-stock company, the organization performing separate types of banking activities no later than the term of the submission of the reporting established by Rules represents to National Bank the corresponding letter on paper or in electronic form, constituted in any form and signed by the head of the accountable organization.

11. The banks of the second level, branches of nonresident banks of the Republic of Kazakhstan, Development Bank of Kazakhstan joint-stock company, the organizations performing separate types of banking activities represent to National Bank:

within 10 (ten) working days from the date of change or data acquisition:

1) the report on the subject of credit history on form according to appendix 1 to Rules;

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info