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

of August 25, 2026 No. 123

About introduction of amendments to some resolutions of Board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market concerning activities of temporary administrations and liquidation commissions of banks and branches of nonresident banks of the Republic of Kazakhstan

Board of the Agency of the Republic of Kazakhstan on regulation and development of the DECIDES: financial market

1. Approve the enclosed list of some resolutions of Board of the Agency of the Republic of Kazakhstan on regulation to development of the financial market concerning activities of temporary administrations and liquidation commissions of banks and branches of nonresident banks of the Republic of Kazakhstan to which changes are made.

2. 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 action provided by the subitem 2) of this Item.

3. 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.

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

Approved by Board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market of August 25, 2026 , No. 123

The list of some resolutions of Board of the Agency of the Republic of Kazakhstan on regulation to development of the financial market concerning activities of temporary administrations and liquidation commissions of banks and branches of nonresident banks of the Republic of Kazakhstan to which changes are made

1. Bring in the resolution of Board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market of April 1, 2026 No. 47 "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" (it is registered in the Register of state registration of regulatory legal acts at No. 38343) the following changes:

state appendix 1 in edition according to appendix 1 to the List of resolutions of Board of the Agency of the Republic of Kazakhstan on regulation to development of the financial market concerning activities of temporary administrations and liquidation commissions of banks and branches of nonresident banks of the Republic of Kazakhstan to which changes are made (further - the List);

state appendix 2 in edition according to appendix 2 to the List;

state appendix 3 in edition according to appendix 3 to the List

state appendix 4 in edition according to appendix 4 to the List;

state appendix 5 in edition according to appendix 5 to the List;

state appendix 6 in edition according to appendix 6 to the List;

state appendix 7 in edition according to appendix 7 to the List;

state appendix 8 in edition according to appendix 8 to the List;

state appendix 9 in edition according to appendix 9 to the List;

state appendix 10 in edition according to appendix 10 to the List;

state appendix 11 in edition according to appendix 11 to the List;

state appendix 12 in edition according to appendix 12 to the List;

state appendix 13 in edition according to appendix 13 to the List;

state appendix 14 in edition according to appendix 14 to the List;

state appendix 15 in edition according to appendix 15 to the List;

state appendix 16 in edition according to appendix 16 to the List;

state appendix 17 in edition according to appendix 17 to the List;

state appendix 18 in edition according to appendix 18 to the List;

state appendix 19 in edition according to appendix 19 to the List;

state appendix 20 in edition according to appendix 20 to the List;

state appendix 21 in edition according to appendix 21 to the List;

state appendix 22 in edition according to appendix 22 to the List.

2. Bring in the resolution of Board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market of April 3, 2026 No. 46 "About approval of features of activities of liquidation commissions of voluntarily liquidated banks and branches of nonresident banks of the Republic of Kazakhstan which are voluntarily stopping activities" (it is registered in the Register of state registration of regulatory legal acts at No. 38340) the following changes:

in Features of activities of liquidation commissions of voluntarily liquidated banks and branches of nonresident banks of the Republic of Kazakhstan which are voluntarily stopping activities, approved by the specified resolution:

state Item 11 in the following edition:

"11. From the date of creation liquidation commission:

1) in the first working day:

carries out audit of cash desk, the remaining balance of money enlists on the current account of bank, branch of nonresident bank of the Republic of Kazakhstan;

represents to National Bank of the Republic of Kazakhstan and (or) banks of the second level in which there are bank accounts of bank, branch of nonresident bank of the Republic of Kazakhstan, the new document with specimen signatures in form according to appendix 3 to the Rules of opening, maintaining and closing of bank accounts of clients approved by the resolution of Board of National Bank of the Republic of Kazakhstan of August 31, 2016 No. 207 (registered in the Register of state registration of regulatory legal acts at No. 14422) (further – Rules No. 207);

represents the decision of general shareholder meeting on voluntary liquidation of bank or the decision of authorized body of nonresident bank of the Republic of Kazakhstan on the voluntary termination of activities of branch of nonresident bank of the Republic of Kazakhstan to authorized body;

2) no later than 3 (three) working days accepts from management of bank documents of title of bank, seal (in the presence), stamps, the software and digital resources, forms and all other documents of bank with creation of necessary acts of reception-transmission of documents and values;

3) within 10 (ten) working days:

carries out reconciliation of bank accounts, closes them and opens current accounts of bank, branch of nonresident bank of the Republic of Kazakhstan in tenge and foreign currency;

accepts assets, including property of bank, branch of nonresident bank of the Republic of Kazakhstan under the delivery-acceptance certificate;

places copies of the decision of authorized body on issue of permission to voluntary liquidation of bank, the voluntary termination of activities of branch of nonresident bank of the Republic of Kazakhstan, the decision of general shareholder meeting or authorized body of nonresident bank of the Republic of Kazakhstan on creation of liquidation commission in the place available to review;

prints out the report on remaining balance on balance sheet and off-balance bank accounts of the second level, branch of nonresident bank of the Republic of Kazakhstan in form according to appendix 1 to the resolution of Board of National Bank of the Republic of Kazakhstan 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 Development Bank of Kazakhstan joint-stock company (registered in the Register of state registration of regulatory legal acts under No. 37562) which are available in electronic form for date of creation of liquidation commission, with copying of data of the accounting automated system or data-processing center (server) on the separate electronic medium (backup copies). In the absence of this information in electronic form information which is available on paper is taken as basis;

determines the group of people, bearing full financial responsibility, including persons having access to the automated digital system of conducting financial accounting and processing of financial and other reporting of bank, branch of nonresident bank of the Republic of Kazakhstan or data-processing center (server);

4) within 30 (thirty) working days:

terminates the employment contract with leading, and if necessary and other employees of bank, branch of nonresident bank of the Republic of Kazakhstan according to the labor law of the Republic of Kazakhstan;

signs with persons employment contracts or services agreements for ensuring accomplishment of the functions and obligations;

constitutes the list of creditors, establishes their addresses according to the available documents and verifies with data of analytics;

in writing notifies each creditor of bank, branch of nonresident bank of the Republic of Kazakhstan on voluntary liquidation of bank, branch of nonresident bank of the Republic of Kazakhstan;

in case of absence in bank, branch of nonresident bank of the Republic of Kazakhstan of information about creditors draws up the statement with indication of the available details and the reasons of impossibility of the written notice of creditors of bank, branch of nonresident bank of the Republic of Kazakhstan;

5) during the entire period of voluntary liquidation of bank, branch of nonresident bank of the Republic of Kazakhstan:

determines legitimacy of requirements of creditors of bank, branch of nonresident bank of the Republic of Kazakhstan and satisfies them according to the approved interim liquidation balance sheet of bank, branch of nonresident bank of the Republic of Kazakhstan and the register of requirements of creditors;

reveals assets of bank, branch of nonresident bank of the Republic of Kazakhstan;

disposes of assets of bank according to the purposes of its liquidation;

takes measures for safety of documents and property of bank, branch of nonresident bank of the Republic of Kazakhstan, the software and digital resources, and also other information of bank, branch of nonresident bank of the Republic of Kazakhstan;

takes measures to receipt of debt from debtors of bank, branch of nonresident bank of the Republic of Kazakhstan;

imposes requirements and appears in court from bank name, branch of nonresident bank of the Republic of Kazakhstan;

6) in case of factual determination of insufficiency of property for satisfaction of requirements of creditors in full the liquidation commission or authorized body files a lawsuit the statement for recognition of bank by the bankrupt taking into account requirements of the bank law of the Republic of Kazakhstan.";

2) of Item 17 to state the subitem in the following edition:

"2) communication services (telecommunication expenses, subscriber fee for use of phone, expenses on long-distance and international negotiations, services of postal and service desks, expenses for use of Internet resources)";

state Item 24 in the following edition:

"24. The unit of measure used in case of creation of the reporting is established in tenge.";

state Item 39 in the following edition:

"39. The daily limit of remaining balance of cash in cash desk does not exceed 2 500 000 (two million five hundred thousand) tenges at head office of liquidation commission, 600 000 (six hundred thousand) tenges in division. The requirement of this Item does not extend to banknotes of foreign currency, not payment and (or) unusable to the address.";

state Item 40 in the following edition:

"40. In case of exceeding of the amount of daily limit storage by liquidation commission of the cash received from branches of banks of the second level from realization of property, collection of receivables, is performed no more than 3 (three) working days, not including day of receipt of money in the servicing branch of bank of the second level. Cash is enlisted on the current account of liquidation commission next day after the termination of term of their storage.";

state Item 42 in the following edition:

"42. Current accounts of bank are opened in tenge and in need of foreign currency in the location of head office of bank, branch of nonresident bank of the Republic of Kazakhstan.";

44, 45 to state Items in the following edition:

"44. Divisions of liquidation commission of bank through branch of bank of the second level enlist the money arriving through cash desk of division of liquidation commission in head office of bank and receive money from liquidation commission of head office of bank for implementation of liquidating expenses, and also implementation of settlings with creditors.

45. Branch of bank of the second level enlist the foreign currency accepted from liquidation commission of bank on the current account of the liquidated bank. Issue of foreign currency from the current account of the liquidated bank is performed via bank transfer. In case of identification in the course of sorting of foreign currency, not payment, and also unusable to the address, the liquidation commission of bank sells or exchanges it through banks of the second level or the National operator of mail.";

state appendix 1 in the following edition:

"Appendix 1

to Features of activities of liquidation commissions of voluntarily liquidated banks and branches of nonresident banks of the Republic of Kazakhstan which are voluntarily stopping activities

Form

The estimate of liquidating expenses for ______ quarter ________________ years
__________________________________________________
       (the name of the liquidated bank)

№	Name of expenditure items	The amount of the planned expenses (in thousands of tenges)
		month	month	month	in total in quarter
1	2	3	4	5	6
1	Expenses on compensation
1.1	remuneration of the chairman and members of liquidation commission, including:
1.1.1	remuneration
1.1.2	individual income tax
1.1.3	compulsory pension contributions
1.1.4	compulsory social medical insurance
1.2	expenses on payment of the involved employees of liquidation commission working at the basis of employment contracts including:
1.2.1	official pay rate
1.2.2	individual income tax
1.2.3	compulsory pension contributions
1.2.4	compulsory social medical insurance
1.3	expenses on payment of work of the involved persons rendering services in services agreements including:
1.3.1	payment for the rendered services
1.3.2	individual income tax
1.3.3	compulsory pension contributions
1.3.4	compulsory social medical insurance
2	Expenses on contributions to the budget
2.1	social tax
2.2	social assignments
2.3	compulsory social medical insurance
2.4	compulsory pension contributions of the employer
2.5	property tax
2.6	tax on vehicles
2.7	land tax
2.8	value added tax
2.9	payment for use of the parcels of land payment for issues to the environment
2.10	other taxes and other obligatory payments in the budget
3	Administrative expenses
3.1	services in hiring of transport for office and economic needs
3.2	communication services
3.3	services in protection and alarm system of buildings and constructions
3.4	services in protection of transport
3.5	services in provision of the parking for transport
3.6	services in registration of transport
3.7	services in technical inspection of transport
3.8	services in insurance of transport
3.9	payment services of insurance premium on compulsory insurance of the worker from accidents
3.10	utilities
3.11	works on running repair, technical, field service (survey) of fixed assets
3.12	tenancy
3.13	payment for state registration of the rights on immovable imushchestvo
3.14	services in property assessment
3.15	services in the publication in mass media
3.16	services in preparation of heating system for start
3.17	sanitary works
3.18	services in storage of property
3.19	payment of the state fee
3.20	services in the notarial certificate
3.21	transportation services, loading, unloading of property
3.22	works on production and installation of lattices on windows, doors
3.23	services in holding auctions
3.24	collection services
3.25	services in conducting examination
3.26	services in carrying out audit
3.27	services in transfer of documents
3.28	installation, change or transfer of telephone numbers
3.29	services of the central depositary in maintaining system of registers of security holders
3.30	services in servicing of the bank account, the transfers and payments of money made without opening of the bank account
3.31	services in scientific and technical document handling and their delivery in archive
3.32	payment of the registration fee of liquidation
3.33	collection services
3.34	services of private legal executives
4	Expenses on acquisition of inventory items
4.1	content of office equipment in working order
4.2	content of vehicles
4.3	content of rooms
4.4	acquisition of paper and blanks products
4.5	acquisition of office supplies
4.6	acquisition of fuels and lubricants
5	Traveling expenses
6	Contingencies
7	Other expenses
TOTAL

Name ________________ Address ____________________________

_______________________________________________________ phone

E-mail address ________________________________________

Исполнитель_____________________________________ _______________
         surname, name and middle name (in case of its availability) the signature, 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 head or person authorized on signing of the report

_____________________________________ _________________________
      surname, name and middle name (in case of its availability) the signature, phone

Date "____" ______________ 20 __ years.".

3. Bring in the resolution of Board of the Agency of the Republic of Kazakhstan on regulation and development of the financial market of April 3, 2026 No. 48 "About approval of Rules of appointment and activities of temporary administration for bank management, and also appointed after deprivation of bank of the banking license to implementation of all transaction types, appointment and powers of temporary administration (the temporary administrator) of the insurance (reinsurance) organization, Rules of representation by the temporary administration on bank management and also appointed after deprivation of bank of the banking license to implementation of all transaction types, temporary administration (the temporary administrator) of the insurance (reinsurance) organization of the reporting and other information, list, forms and terms of representation by the temporary administration on bank management and also appointed after deprivation of bank of the banking license to implementation of all transaction types temporary administration (the temporary administrator) of the insurance (reinsurance) organization of the reporting and other information" (it is registered in the Register of state registration of regulatory legal acts at No. 38334) the following changes:

in Rules of appointment and activities of temporary administration for bank management, and also appointed after deprivation of bank of the banking license to implementation of all transaction types, appointment and powers of temporary administration (the temporary administrator) of the insurance (reinsurance) organization approved by the specified resolution:

appendix to Rules to state in the following edition:

"Appendix

to Rules of appointment and activities of the temporary administration for bank management and also appointed after deprivation of bank of the banking license to implementation of all transaction types, appointment and powers of temporary administration (the temporary administrator) of the insurance (reinsurance) organization

Form

The estimate of liquidating expenses on ______ month __________ years __________________________________________________
 (name of the organization)

(in thousands of tenges)

№	Name of expenses	Expense amount according to expense budget of the temporary administration (the temporary administrator) approved by the head
1	2	3
Month
1	Compensation of personnel
1.1	Compensation of the employees of the organization working at the basis of employment contracts including:
1.1.1	official pay rate
1.1.2	individual income tax
1.1.3	compulsory pension contributions
1.1.4	fees in fund of social medical insurance
1.2	Compensation of persons rendering services in services agreements including:
1.2.1	payment for the rendered services
1.2.2	individual income tax
1.2.3	compulsory pension contributions
1.2.4	fees in fund of social medical insurance
2	Contributions to the budget
2.1	Social assignments and taxes, including contributions to fund of social medical insurance
2.2	Taxes
2.3	Payments
2.4	Other taxes and other obligatory payments in the budget
3	Administrative expenses
3.1	Services in hiring of transport for office and economic needs
3.2	Communication services (telecommunication expenses, subscriber fee for use of phone, expenses on long-distance and international negotiations, services of postal and service desks)
3.3	Services in protection and alarm system of buildings and constructions (own and mortgage property)
3.4	Services in protection of transport
3.5	Services in provision of the parking for transport
3.6	Services in registration of transport
3.7	Services in technical inspection of transport
3.8	Services in insurance of transport
3.9	Payment services of insurance premium on compulsory insurance of the worker from accidents
3.10	Utilities
3.11	Works on running repair, technical, field service (survey), dismantle of the fixed assets and inventory items performed by contract method
3.12	Tenancy
3.13	Services in registration of the rights to real estate
3.14	Services in property assessment
3.15	Services in the publication in mass media
3.16	Services in preparation of heating system for start
3.17	Sanitary works
3.18	Services in storage of property
3.19	Services in the notarial certificate and apostilization of documents
3.20	Transportation services, loading, unloading of property
3.21	Services in the organization and holding auctions (biddings)
3.22	Collection services
3.23	Services in conducting examination
3.24	Services in carrying out audit
3.25	Services in transfer of documents
3.26	Installation, change or transfer of telephone numbers
3.27	Services of the central depositary in maintaining system of registers of security holders
3.28	Services in servicing of the bank account, the transfers and payments of money made without opening of the bank account
3.29	Services in scientific and technical document handling and their delivery in archive
3.30	Services of private legal executives
3.31	Collection services
4	Expenses on acquisition of inventory items
4.1	Expenses for content of office equipment in working order
4.2	Expenses for content of vehicles
4.3	Expenses for content of rooms
4.4	Expenses for acquisition of paper and blanks products
4.5.	Expenses on acquisition of office supplies
4.6	Expenses on acquisition of fuels and lubricants
5	Traveling expenses
6	Other expenses
7	Contingencies
Total in month

Name ___________________ Address _______________________

________________________ phone

E-mail address ____________________________

Исполнитель_____________________________________ ______________________
                   surname, name and middle name (in case of its availability) the signature, phone

The chief accountant or person authorized on signing of the report

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