Document from CIS Legislation database © 2003-2022 SojuzPravoInform LLC

The document ceased to be valid since  January 1, 2015 according to Item 2 of the Resolution of Board of National Bank of the Republic of Kazakhstan of February 26, 2014 No. 29

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

of September 30, 2005 No. 359

About approval of the Instruction about requirements to availability of risk management systems and internal control in banks of the second level

(as amended on 27-08-2014)

For the purpose of enhancement of the regulatory legal acts regulating activities of banks of the second level, Board of the Agency of the Republic of Kazakhstan for regulation and supervision of the financial market and the financial organizations (further - the Agency) DECIDES:

1. Approve the enclosed Instruction about requirements to availability of risk management systems and internal control in banks of the second level (further - the Instruction).

2. Recognize invalid:

1) the resolution of Board of National Bank of the Republic of Kazakhstan of June 5, 1998 No. 112 "About approval of Rules of the organization of internal audit (control) in banks of the second level" (registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan at No. 571, Habarshysa's Bankinin published on August 11-17, 1998 in editions of National Bank of the Republic of Kazakhstan "Kazakstan Ulttyk" and "the Bulletin of National Bank of Kazakhstan" No. 33);

2) the resolution of Board of National Bank of the Republic of Kazakhstan of December 6, 2003 No. 434 "About approval of the Instruction about requirements to availability of risk management systems and internal control in banks of the second level", (registered in the Register of state registration of regulatory legal acts of the Republic of Kazakhstan at No. 2653, published in the Kazakhstanskaya Pravda newspaper of February 10, 2004 No. 27 (27337).

3. Ceased to be valid

4. This resolution becomes effective after fourteen days from the date of its state registration in the Ministry of Justice of the Republic of Kazakhstan, except for Item 5 of the Instruction which is entered since January 1, 2006 and Item 6 of the Instruction which is entered since January 1, 2007.

5. To department of strategy and analysis (Edenbayev E. S.):

1) together with Legal department (Baysynov M. B.) to take measures to state registration in the Ministry of Justice of the Republic of Kazakhstan of this resolution;

2) in ten-day time from the date of state registration in the Ministry of Justice of the Republic of Kazakhstan to bring this resolution to the attention of the interested divisions of the Agency, National Bank of the Republic of Kazakhstan, banks of the second level and Consolidation of legal entities "Association of financiers of Kazakhstan".

6. To department of the international relations and public relations (Pernebayev T. Sh.) take measures to the publication of this resolution in mass media of the Republic of Kazakhstan.

7. To impose control of execution of this resolution on the vice-chairman Bakhmutova E. L.

Chairman

B. Zhamishev

Approved by the Resolution of Board of the Agency of the Republic of Kazakhstan on regulation and supervision of the financial market and the financial organizations of September 30, 2005 No. 359

The instruction about requirements to availability of risk management systems and internal control in banks of the second level

This Instruction is developed according to the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan" and establishes obligatory for observance by banks of the second level of the requirement to availability of risk management systems and internal control.

Chapter 1. General provisions

1. The purpose of this Instruction is determination of requirements to forming in the banks of adequate risk management system and internal control providing application by banks of control methods of the risks providing effective determination, assessment and restriction of risks of bank taking into account type and amount of the operations performed by them.

2. It is excluded

Banks of the second level:

annually, no later than July 1 of the year following reporting represent to the state body exercising regulation and supervision of the financial market and the financial organizations (further authorized body) the report on assessment of fulfillment of requirements of this Instruction prepared by them;

quarterly, no later than the 30th following reporting quarter represent to authorized body:

matrixes of monitoring of credit risk, assessment of credit risk, control of credit risk according to appendix 10 to this Instruction;

matrixes of monitoring of liquidity risk, risk assessment of liquidity, risk control of liquidity according to appendix 11 to this Instruction.

3-1. Scenarios, results of stress testing, and also action plans on case of emergence of contingencies are represented to authorized body no later than the 30th following reporting half-year.

The banks which are in process of restructuring according to the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan" do not report scenarios, results stress testings, and also action plans on case of emergence of contingencies before the restructuring process termination.

4. The list of requirements to availability of risk management systems and to internal control is determined in appendices 1 - 6 to this Instruction.

5. It is excluded

6. It is excluded

6-1. The report on accomplishment of criteria of the requirements established by this Instruction is submitted in authorized body in form according to appendix 9 to this Instruction. Assessment of conformity to requirements of the Instruction is determined according to appendix 9 to this Instruction.

7. In this Instruction the following concepts are used:

1) back office - division of bank which main function is registration of committed transactions in auxiliary accounting based on the source documents received from front office;

2) bek-testing - methods of check of efficiency of procedures of risks measurement with use of historical data on transactions of bank and comparison of the calculated results with the current (actual) results from making of the specified transactions;

3) currency risk - the risk of emergence of expenses (losses) connected with change of the foreign exchange rates when implementing of the activities by bank. Danger of expenses (losses) arises because of revaluation of line items of bank on currencies in value term;

4) gap - methods of measurement of interest risk of bank and risk of loss of liquidity on the basis of comparison of amount of the assets and liabilities of bank subject to changes of rates of remuneration or due for settlement during certain terms;

4-1) gap - line items on cash money / cash - gap size between receipt and disposal of cash of bank;

4-2) compliance controller - the employee of bank which exclusive competence includes responsibility for coordination of activities of service komplayens and control of realization of policy of management komplayens - risk participants komplayens;

4-3) komplayens-risk - risk of emergence of expenses (losses) owing to non-compliance with requirements of the legislation of the Republic of Kazakhstan by bank, including regulatory legal acts of authorized body, and also internal regulations and procedures of bank;

5) credit risk - risk of emergence of expenses (losses) owing to violation by the client of initial terms of the contract (contract) on execution of the undertaken monetary commitments by it when carrying out banking loan, leasing, factoring, forfaiting activities, transactions on issue of bank guarantees and other transactions;

6) operational risk - risk of emergence of losses as a result of shortcomings or mistakes during implementation of internal processes made from employees, functioning of information systems and technologies and also owing to external events. The operational risk includes the following risks:

the risks connected with uncertain, inadequate organizational structure of bank including distribution of responsibility, structure of accountability and management;

the risk caused by inadequate strategy, politicians and/or standards in information technologies, shortcomings of use of the software;

the risks connected with inadequate information or its inappropriate use;

the risks connected with inappropriate personnel management and/or unskilled staff of bank;

the risks connected with inadequate creation of business processes or weak control of observance of internal regulations;

the risk caused by unforeseen or uncontrollable factors of external impact on transaction of bank;

the risk connected with changes of the legislation or the risk connected with availability of shortcomings or mistakes of the internal documents / rules regulating carrying out activities of bank;

the risk connected with incorrect actions of management and bank staff which can negatively affect activities of bank, fraud:

7) legal risk - risk of emergence of expenses (losses) owing to violation of requirements of the legislation of the Republic of Kazakhstan by bank or discrepancies of practice of bank to its internal documents, and in the relations with nonresidents of the Republic Kazakhstanzakonodatelstv of other states;

8) interest risk - the risk of emergence of expenses (losses) owing to adverse change of rates of remuneration including:

risk of emergence of expenses (losses) because of discrepancy of terms of return and repayment of the placed assets and the attracted obligations of bank (in case of fixed rates of remuneration);

risk of emergence of expenses (losses) owing to application of different types of the rates by bank (floating or fixed) on assets of bank, on the one hand, and to obligations, with another;

the basic risk connected using various accrual methods and adjustment of the earned and paid reward on number of tools which with other things being equal have similar price characteristics;

9) reputation risk - risk of emergence of expenses (losses) owing to negative public opinion or decrease in trust to bank;

10) risk of loss of liquidity - the risk connected with possible failure to carry out or untimely accomplishment of the obligations by bank. In case of risk management of loss of liquidity current liquidity of bank is controlled, and also terms of the placed and attracted money, the income and expenses connected with receipt (payment) of remuneration are compared;

11) risk of banking activity - risk of emergence of the losses following from implementation of the transactions by bank;

12) market risk - risk of emergence of expenses (losses) connected with adverse changes of market parameters (the currency rate, remuneration rate, cost of financial instruments);

13) risk management system is the process including four basic elements: risk assessment, risk measurement, risk control and monitoring of risk;

14) internal control system - set of the procedures and the politician of internal control providing realization of long-term goals of profitability by bank and maintenance of reliable system of the financial and management reporting promoting compliance with law of the Republic of Kazakhstan and regulatory legal acts of authorized body, policy of bank, internal regulations and procedures, decrease in risk of losses or reputation of bank;

15) service of internal audit - the division of bank performing objective assessment and consulting activities for the purpose of enhancement of activities of bank, providing the organization and implementation of internal audit in bank. Internal audit in bank promotes achievement of particular purposes by submission of recommendations about enhancement of processes of risks assessment, risk management and internal control;

15-1) service komplayens - the internal service of bank consisting of the compliance controller and participants of komplayens which exclusive competence includes implementation of internal control behind compliance of activities of bank to requirements of the legislation of the Republic of Kazakhstan, including regulatory legal acts of authorized body, and also internal regulations and procedures of bank (management komplayens - risk);

15-2) cumulative limit - the most admissible size of losses when carrying out transactions;

16) country (transfer) risk - risk of emergence of expenses (losses) owing to insolvency or unwillingness of foreign state or resident of foreign state to answer for obligations to bank for the reasons which are not connected with financial risks;

17) stress testing - methods of measurement of potential influence on financial position of bank of exclusive, but possible events which can exert impact on activities of bank;

17-1) trading activities - transactions of bank on acquisition/security sale in the interests and at own expense;

17-2) participants komplayens - divisions and/or employees of bank whose exclusive competence includes implementation of functions on management komplayens - risk;

18) front office - division of bank which main function is the conclusion of transactions with clients of bank;

19) price risk - the risk of emergence of expenses (losses) owing to change in value of portfolios of financial instruments arising in case of change of conditions of the financial markets influencing market value of financial instruments.

Chapter 2. Requirements to availability of risk management systems

8. Availability of risk management system of bank provides compliance to the requirements established by this Instruction to corporate management, availability of practice of carrying out banking loan activities, practice of carrying out financial instrument transactions, management practice by assets and liabilities, to functioning of information systems and systems of management information.

9. The organization of risk management system is provided with compliance of bank to the requirements specified in appendix 1 to this Instruction.

10. Carrying out banking loan activities provides issue of the bank loans and other types of financing provided on the terms of their return to bank with payment or without remuneration payment including by purchase of debt securities and other financial instruments, issue of guarantee, opening of the letter of credit, accounting of the bill of exchange and making of other transactions connected with credit risk.

Within risk management systems, availability of practice of carrying out banking loan activities, including provisions of the mortgage housing loans issued to physical persons, and the mortgage loans provided with the real estate or provided for the purpose of real estate construction is provided with compliance of bank to the requirements specified in appendices 3 - 4 to this Instruction.

10-1. Liquidity risk management provides availability in banks of adequate structure which adequately would consider liquidity risks, both on individual, and on the consolidated basis, including the plan for case of the emergence of contingencies containing the accurate strategy of the problem resolution of lack of liquidity of emergency situations, and also maintenance of adequate level of liquidity.

Within risk management systems management practice availability liquidity risk is provided with compliance of bank to the requirements specified in appendix 4-1 to this Instruction.

11. Carrying out financial instrument transactions provides purchase/security sale and other financial instruments on which payment of remuneration, subject to price risk is possible.

Asset management and obligations provides holding the actions directed to reduction of structure of assets and the obligation of bank in compliance with its strategic objectives including taking into account the related risks, and also maintenance of margin of bank at the necessary level.

Within risk management systems, availability of practice of carrying out financial instrument transactions is provided with compliance of bank to the requirements specified in appendix 5 to this Instruction.

12. Ensuring functioning of information systems and systems of management information provides availability in bank of the software and hardware complexes, personnel and information and communication systems adequate to the operations performed by bank including limiting degree of exposure of bank to operational risk.

Within risk management systems availability of ensuring operating activiies of bank, functioning of information systems and systems of management information is allowed in case of compliance of bank to the requirements specified in appendix 6 to this Instruction.

Chapter 3. Requirements to availability of internal control system

13. The board of directors and management of bank provide availability of adequate internal control system and create conditions for execution by bank employees of the obligations in the field of internal control.

14. The internal control system in bank is created for implementation of the following purposes:

1) operating and financial performance of activities of bank that assumes check of efficiency and profitability of asset management of bank and determination of probability of losses;

2) reliability, completeness and timeliness of financial and management information. This purpose assumes check of creation of the authentic and high-quality financial reporting, and other financial records used by bank in case of decision making;

3) observance of requirements of the legislation of the Republic of Kazakhstan that assumes check of observance by bank of the legislation, including regulatory legal acts of authorized body, and also requirements of the documents determining domestic policy and procedures of bank.

15. The internal control system consists of five interconnected elements:

1) managerial supervision;

2) identification and risk assessment;

3) control and separation of powers;

4) information and interaction;

5) monitoring and correction of shortcomings.

Proper functioning of these components is important condition of effective activities of bank, work of information systems and observance of prudential standard rates and other regulations and the limits of bank set by authorized body.

16. Functioning of internal control system shall happen by the principle of continuous serial passing of the following three stages:

1) forming of internal control system (taking into account results of efficiency evaluation) by inclusion of procedures in internal regulations of bank;

2) execution of internal regulations of bank in work;

3) evaluating system effectiveness of internal control.

17. The internal control system includes carrying out the following procedures:

1) quarterly check of process of achievement by bank of effective objectives and tasks, by means of representation to the board of directors and management of reports on the current results of financial activities of bank, with appendix of planned targets of financial activities;

2) check on monthly basis division managers of standard detailed reports on the results of activities of division including specifying of variations from planned targets and the reasons of failure to carry out of planned targets;

3) check for the purpose of control of restriction of access to tangible assets, including cash and securities, control of double custodial storage, carrying out cycle inventory counting;

4) check of observance of the set limits of risk and implementation of actions on elimination of the revealed discrepancies;

5) establishment of requirements management of bank to the list of the transactions requiring obligatory authorization;

6) check of conditions of transactions and results of use of the management models risks connected with activities of bank;

7) check of timeliness, correctness, completeness and accuracy of reflection of the performed banking and other activities, stipulated by the legislation the Republic of Kazakhstan, in accounting and the reporting;

8) prevention of legalization (washing) of income gained in the criminal way and terrorism financing.

18. For check of compliance of internal control system in bank the service of internal audit is created.

The purpose of internal audit is assessment of adequacy and efficiency of internal control systems and risk management on all aspects of activities of bank, providing with timely and reliable information about condition of accomplishment of bank by divisions, the assigned functions and tasks, and also provision of efficient and effective recommendations about work improvement.

19. The service of internal audit is created for the purpose of the solution of the tasks arising when implementing by the board of directors of functions on ensuring availability and functioning of adequate internal control system by provision of objective assessment of condition of internal control system and recommendations about their enhancement.

20. The service of internal audit in the activities is guided by the charter of bank, regulations on the organization of internal control system and service of internal audit of bank, and also other internal documents regulating activities of bank and requirements of this Instruction.

21. Members of service of internal audit are appointed by the board of directors of bank.

22. The service of internal audit appoints check of activities of any division or activities of the official of bank. The service of internal audit regularly reports to the board of directors.

23. The service of internal audit constitutes the plan of internal audit and the internal audit program approved by the board of directors of bank.

24. Tasks of service of internal audit include consideration and discussion of the following questions:

functioning of internal control system;

preparation of the reporting for the board of directors on activities of service of internal audit;

areas of risk in transactions of bank which in the current year need to be subjected to internal and external audits;

reliability and accuracy of the financial information provided to management and external users;

any essential shortcomings of financial accounting or internal audit revealed by external or internal auditors.

25. The main internal audit functions are:

1) check and efficiency evaluation of internal control system;

2) check of completeness of application and efficiency of methodology of assessment of bank risks and procedures of management of bank risks (techniques, programs, rules, procedures and procedures of making of banking activities and transactions, risk management);

3) check of efficiency of functioning of the automated information systems, including control of integrity of databases and their protection against unauthorized access, availability of action plans on case of contingencies;

4) check of reliability, completeness, objectivity and timeliness of financial accounting and reporting, and also reliability and timeliness of collection and submission of information and reporting;

5) check of reliability, completeness, objectivity and timeliness of submission of other data according to regulatory legal acts of the Republic of Kazakhstan;

6) check of the applied methods (methods) of ensuring safety of property of bank;

7) assessment of economic feasibility and efficiency of the transactions made by bank;

8) it is excluded

9) check of processes and procedures of internal control;

10) check of the systems created for the purpose of observance of requirements of regulatory legal acts of the Republic of Kazakhstan;

11) job evaluation of service of personnel management of bank;

12) control of efficiency of the measures accepted by divisions and bodies of bank, by results of checks of the divisions of bank providing decrease in level of the revealed risks, or acceptance documentation with management of division and (or) governing bodies of the decision on the acceptability of the revealed risks for bank;

13) other questions provided by internal documents of bank.

26. The service of internal audit performs preliminary selection of the candidate of the external auditor independently or as a part of the working group of bank. The offer on the choice of the external auditor is submitted for consideration to the Board of directors of bank.

27. The head and employees of service of internal audit cannot direct at the same time (to supervise) other divisions of bank, and also to be members of credit committee and other bodies of bank.

28. The head and employees of service of internal audit have the higher education, have knowledge of the civil and bank law, have professional competence (knowledge of regulatory legal acts and years of service (experience) of work in the sphere of provision and regulation of financial services at least one year), and also absence available not extinguished or not removed in the procedure for criminal record established by the law for the crimes committed in the sphere of economic activity for corruption and other crimes against interests of public service and public administration.

29. In the course of implementation of the job responsibilities bank employees observe requirements of the legislation of the Republic of Kazakhstan regarding prevention of legalization (washing) of income gained in the criminal way and terrorism financing.

30. Bank employees inform service of internal audit on the following transactions (transactions):

1) any receipts (in the form of the deposit, loan, acquisition of securities of bank) in bank more than five million tenges without documents confirming their sources of origin;

2) any transactions on the amount more than five million tenges with payment in cash form;

3) speculative transactions with corporate securities;

4) renewal or assignment of rights to claim on the financial instrument without provision of supporting documents;

5) other transactions or transactions raising doubts in their legality.

31. The organization of internal control system is provided with compliance of bank to above-mentioned requirements, and also specified in appendix 2 to this Instruction.

Chapter 4. Final provisions

32. The questions which are not settled by this Instruction are subject to permission according to the legislation of the Republic of Kazakhstan.

Appendix 1

to the Instruction about requirements to availability of risk management systems and internal control in banks of the second level

Requirements to the organization of risk management system

+-------------------------------+------------------------------------+
| Наименование требования | Критерии требования |
+-------------------------------+------------------------------------+
|Советом директоров сформулиро-|Советом директоров утверждена стра-|
|вана долгосрочная корпоративная|тегия деятельности банка; |
|стратегия |в корпоративной стратегии банка оп-|
| |ределены краткосрочные и долгосроч-|
| |ные цели деятельности банка. Сроки|
| |краткосрочных и долгосрочных целей|
| |деятельности определяются банками|
| |самостоятельно; |
| |краткосрочная и долгосрочная страте-|
| |гии банка составлены и постоянно со-|
| |вершенствуются с целью исключения|
| |факторов, ранее негативно отразив-|
| |шихся на деятельности банка |
+-------------------------------+------------------------------------+
|Совет директоров установил по-|Совет директоров утвердил политику|
|литику управления деятельностью|по урегулированию конфликта интере-|
|банка, требования которой обес-|сов в банке; |
|печивают эффективность корпора-|совет директоров утверждает политику|
|тивного управления |по проведению мониторинга операций|
| |банка, связанных с рисками (кредит-|
| |ный риск, процентный риск, риск по-|
| |тери ликвидности, валютный риск) и|
| |проводимых правлением банка, с целью|
| |исключения возможности совершения|
| |операций, противоречащих стратегии,|
| |политикам и процедурам банка или|
| |создающих льготные условия для лиц,|
| |связанных с банком особыми отношени-|
| |ями; |
| |совет директоров утверждает политику|
| |по мониторингу операций банка с ли-|
| |цами, связанными с банком особыми|
| |отношениями |
+-------------------------------+------------------------------------+
|Совет директоров проводит мони-|Служба внутреннего аудита осущест-|
|торинг деятельности банка пос-|вляет контроль за соблюдением внут-|
|редством комитетов, созданных|ренних правил и процедур банка, ис-|
|при совете директоров |полнением отчетов внутренних и внеш-|
| |них аудиторов, мер воздействия,|
| |санкций и иных требований уполномо-|
| |ченного органа; |
| |кредитный комитет реализует внутрен-|
| |нюю кредитную политику, установлен-|
| |ную в соответствии с внутренними до-|
| |кументами банка, осуществляет конт-|
| |роль за качеством кредитного портфе-|
| |ля и дает предварительное разрешение|
| |на выдачу займов, превышающих пять|
| |процентов собственного капитала бан-|
| |ка; |
| |комитет по управлению активами и|
| |обязательствами устанавливает и ут-|
| |верждает правила и процедуры заимс-|
| |твования, проведения операций по|
| |купле/продаже финансовых инструмен-|
| |тов, инвестирования и выдачи бан-|
| |ковских гарантий, а также определяет|
| |ориентиры по диверсификации активов,|
| |рентабельности, ликвидности и доста-|
| |точности капитала |
+-------------------------------+------------------------------------+
|Совет директоров периодически|Совет директоров ежемесячно анализи-|
|получает необходимую информа-|рует следующие отчеты: |
|цию, позволяющую отслеживать|сводный баланс и отчет о доходах и|
|финансовое состояние банка,|расходах банка в сравнении с тем же|
|проводит анализ и оценку дея-|периодом за прошлый год и запланиро-|
|тельности банка в отчетном пе-|ванные показатели деятельности; |
|риоде |отчет о новых займах, полученных ли-|
| |цами, связанными с банком особыми|
| |отношениями. |
| |Совет директоров ежеквартально ана-|
| |лизирует следующие отчеты: |
| |краткий анализ позиции банка по про-|
| |центному риску; |
| |краткий анализ подверженности банка|
| |риску колебаний обменных курсов ва-|
| |лют; |
| |краткий анализ текущих и прогнозиру-|
| |емых потребностей банка в собствен-|
| |ном капитале; |
| |совет директоров проводит контроль с|
| |выяснением причин невыполнения мер|
| |воздействия и иных требований упол-|
| |номоченного органа, в том числе пла-|
| |на мероприятий по устранению недос-|
| |татков в деятельности банка; |
| |отчеты об инвестициях: с группиров-|
| |кой финансовых инструментов по их|
| |видам и указанием балансовой стои-|
| |мости, рыночной стоимости, доходнос-|
| |ти и общей суммы покупок и продаж; |
| |отчеты о динамике классифицированных|
| |кредитов, объемам сформированных|
| |против них провизий. |
+-------------------------------+------------------------------------+
|Совет директоров ежегодно ана-|Совет директоров анализирует ежегод-|
|лизирует возможные конфликты|ные отчеты по функциональным обязан-|
|интересов в функциональных обя-|ностям руководящих работников банка;|
|занностях руководящих работни-|совет директоров сравнивает условия|
|ков банка |кредитования членов совета директо-|
| |ров, руководящих работников, лиц,|
| |являющихся крупным участником банка|
| |и иных лиц, связанных с банком осо-|
| |быми отношениями, с обслуживанием|
| |других заемщиков банка, в том числе|
| |в целях проверки факта предоставле-|
| |ния льготных условий; |
| |совет директоров ежемесячно заверяет|
| |реестр лиц, связанных с банком осо-|
| |быми отношениями; |
+-------------------------------+------------------------------------+
|Совет директоров ежегодно ана-|Совет директоров ежегодно анализиру-|
|лизирует деятельность правления|ет деятельность правления на предмет|
|в течение отчетного года |достижения банком запланированных на|
| |текущий финансовый год целей; |
| |совет директоров в пределах своих|
| |полномочий может применить меры к|
| |членам правления банка в случае не-|
| |соответствия результатов деятельнос-|
| |ти банка целевым показателям текуще-|
| |го года |
+-------------------------------+------------------------------------+
|Правление устанавливает проце-|Схема организационно-функциональной|
|дуры формирования организацион-|структуры банка, в том числе регла-|
|но-функциональной структуры уп-|ментирует: |
|равления банком; |полномочия и обязанности подразделе-|
|организационная структура (схе-|ния банка или лица по управлению|
|ма организационной структуры)|рисками, отвечающие за независимую|
|необязательно включает каждого|оценку и анализ основных рисков,|
|служащего банка, но в нее вхо-|связанных с проводимыми банком опе-|
|дят все руководящие работники|рациями; |
|банка |структуру органов управления банком,|
| |соответствующую их функциональным|
| |обязанностям; |
| |должностные обязанности и полномочия|
| |каждого руководящего работника бан-|
| |ка, в том числе содержащие квалифи-|
| |кационные требования к руководящим|
| |работникам и работникам, имеющим не-|
| |посредственное отношение к управле-|
| |нию рисками, включая требования по|
| |наличию образования и стажа рабо-|
| |ты; |
| |порядок оценки деятельности руково-|
| |дящего работника банка (за исключе-|
| |нием членов правления) в течение от-|
| |четного года, в том числе применение|
| |мер или привлечение к ответственнос-|
| |ти за невыполнение банком целевых|
| |показателей деятельности банка |
+-------------------------------+------------------------------------+
|Совет директоров утверждает по-|Составление годовых бюджетов и стра-|
|рядок составления годового бюд-|тегических планов проводится правле-|
|жета/финансового плана на крат-|нием с учетом текущей и будущей кон-|
|косрочный период и стратегичес-|курентной, экономической среды и|
|кого планирования на долгосроч-|нормативной правовой базы, дополни-|
|ный период, с учетом будущих|тельно необходимого размера капитала|
|экономических условий Республи-|банка и доступа к новым долгосрочным|
|ки Казахстан, зарубежных стран,|источникам финансирования капитала|
|резиденты которых являются кли-|банка |
|ентами банка и конъюнктуры ми-| |
|ровых финансовых и товарных| |
|рынков | |
+-------------------------------+------------------------------------+
|Правление идентифицирует и оце-|Подразделение банка, осуществляющее|
|нивает потенциальные и возмож-|функции управления рисками, исполь-|
|ные риски, связанные с проводи-|зует методику оценки достаточности|
|мыми банком операциями, приме-|собственного капитала, доходности и|
|няет регламентированные проце-|ликвидности в случае отрицательной|
|дуры управления рисками |динамики на мировых товарных и фи-|
| |нансовых рынках; |
| |Правление идентифицирует и анализи-|
| |рует внутренние и внешние экономи-|
| |ческие факторы, представляющие по-|
| |тенциальный и возможный риск, оцени-|
| |вает степень их влияния на финансо-|
| |вые показатели банка; |
| |в части совокупных лимитов, утверж-|
| |денных советом директоров, правление|
| |определяет лимиты на допустимый раз-|
| |мер рисков в отдельности по видам|
| |банковских операций, принимает эф-|
| |фективные меры контроля соблюдения|
| |банком указанных лимитов |
+-------------------------------+------------------------------------+
|Правление осуществляет контроль|Правление контролирует соблюдение|
|возможных и потенциальных рис-|совокупных лимитов по видам рисков,|
|ков банка |на основе их ежемесячного расчета; |
| |Правление контролирует соблюдение|
| |подразделениями банка политик в уп-|
| |равлении возможными и потенциальными|
| |рисками, осуществляет мониторинг|
| |соблюдения подразделениями банка|
| |размеров рисков в пределах установ-|
| |ленных для них лимитов |
+-------------------------------+------------------------------------+
|Банк располагает политикой ди-|Правление применяет политику распре-|
|версификации (распределения)|деления рисков по видам проводимых|
|банковских рисков              |им  операций,  то  есть формирования|
| |структуры и объема банковских опера-|
| |ций с учетом связанного с ними риска|
| |в целях сохранения необходимого|
| |уровня достаточности собственного|
| |капитала и платежеспособности, и|
| |контролирует их выполнение ответс-|
| |твенными подразделениями банка; |
| |банк располагает организацион-|
| |но-функциональной и операционной|
| |структурой, которая обеспечивает ре-|
| |ализацию политики диверсификации |
+-------------------------------+------------------------------------+
|Организационная и функциональ-|Политика управления рисками предус-|
|ная структура банка, процедуры|матривает: |
|принятия решений по финансовой|положения, регламентирующие полномо-|
|деятельности банка регламенти-|чия и функциональные обязанности ру-|
|рованы внутренней политикой|ководящих работников банка, в том|
|банка |числе предусматривающие обеспечение|
| |двойного контроля правильности со-|
| |вершения банковских операций и конт-|
| |роля связанного с ними риска; |
| |служба внутреннего аудита проводит|
| |проверки руководящих работников на|
| |предмет выявления концентрации у них|
| |полномочий и функций по управлению|
| |деятельностью банка. |
| |Политики по управлению рисками и|
| |внутреннему контролю определяют пол-|
| |номочия и функциональные обязанности|
| |по управлению рисками членов совета|
| |директоров, правления и ответствен-|
| |ных работников банка |
+-------------------------------+------------------------------------+
|Банк располагает системой уп-|Форматы информации о текущем финан-|
|равленческого учета и отчетнос-|совом состоянии банка и принятых им|
|ти, позволяющей правлению и со-|рисков стандартизованы в виде опре-|
|вету директоров периодически|деленных форм управленческой отчет-|
|получать информацию о текущей|ности, которые в том числе идентифи-|
|финансовой деятельности банка и|цируют и измеряют кредитный, про-|
|размеров, принятых банком рис-|центный риски, риск потери ликвид-|
|ков |ности, валютные риски, страновые|
| |(трансферные) риски, а также опреде-|
| |ляют степень подверженности рискам,|
| |сохранение их в пределах установлен-|
| |ных лимитов. |
| |Перечень управленческой информации,|
| |представляемой совету директоров и|
| |правлению банка, достаточен для над-|
| |лежащего исполнения советом директо-|
| |ров и правлением банка собственных|
| |функциональных обязанностей по уп-|
| |равлению рисками |
+-------------------------------+------------------------------------+
|Внутренней политикой банка по|Персонал подразделения по управлению|
|управлению рисками в том числе|рисками соответствует квалификацион-|
|устанавливаются квалификацион-|ным требованиям, в том числе предус-|
|ные требования к работникам,|матривающим наличие соответствующей|
|функции которых предусматривают|квалификации для осуществления функ-|
|выполнение процедур по управле-|циональных обязанностей по управле-|
|нию рисками |нию рисками. |
| |Функциональные обязанности персонала|
| |банка подразделения по управлению|
| |рисками и служба внутреннего аудита|
| |соответствуют проводимым ими опера-|
| |циям |
+-------------------------------+------------------------------------+
|Правление и руководители под-|Внутренними политиками установлено|
|разделений банка, ответственные|подразделение банка, которое ежеме-|
|за осуществление банковских|сячно отслеживает доходы (расходы)|
|операций проводят ежемесячный|банка, в том числе в динамике, в|
|мониторинг доходов (расходов)|разрезе, по видам банковских услуг,|
|банка, в целях сохранения их в|территориальным и функциональным|
|пределах лимитов, утвержденных|подразделениям банка, а также ежек-|
|советом директоров банка |вартально на консолидированной осно-|
| |ве. |
| |Внутренними политиками предусмотрены|
| |полномочия подразделений банка по|
| |управлению доходами (расходами),|
| |связанные с деятельностью подразде-|
| |ления, в пределах совокупных лими-|
| |тов, установленных советом директо-|
| |ров. |
| |Подразделения проводят оценку (на-|
| |числение) ожидаемых доходов банка, с|
| |учетом принимаемого риска |
+-------------------------------+------------------------------------+
|Правление проводит мониторинг|Правление в обязательном порядке|
|распределения финансовых ресур-|проводит анализ динамики собственно-|
|сов по подразделениям банка,|го капитала и потенциальных рисков,|
|ответственным за осуществление|связанных с планируемым оказанием|
|банковских операций, с соблюде-|новых банковских услуг. |
|нием установленных советом ди-|Правлением в пределах совокупных ли-|
|ректоров банка допустимых лими-|митов рисков, установленных советом|
|тов, в том числе в отношении|директоров, определяются лимиты рис-|
|риска и доходности, риска и|ка для каждого из подразделений бан-|
|собственного капитала банка |ка, осуществляющих финансовые опера-|
| |ции |
+-------------------------------+------------------------------------+
|Внутренними политиками банка|Правлением утверждена политика по|
|предусматривается установление|установлению ставок вознаграждения|
|стоимости услуг банка в  прямой|по привлекаемым депозитам и выдавае-|
|зависимости от расходов, свя-|мым кредитам. |
|занных с их оказанием, планов|Политика по установлению ставок воз-|
|доходов/расходов, конъюнктуры|награждения в том числе регламенти-|
|экономических условий, финансо-|рует процедуру установления ставок|
|вого рынка и рисков |вознаграждения |
+-------------------------------+------------------------------------+
|Подразделение управления риска-|Политики по управлению рисками, ут-|
|ми проводит мониторинг финансо-|вержденные советом директоров в том|
|вых показателей банка и прини-|числе определяют процедуры монито-|
|маемых рисков на консолидиро-|ринга финансовых показателей и при-|
|ванной основе, то есть с учетом|нимаемых рисков банка на консолиди-|
|деятельности дочерних организа-|рованной основе. |
|ций банка |Совет директоров подтверждает лимиты|
| |рисков для дочерних организаций в|
| |пределах совокупных лимитов рисков|
| |банка, определенных советом директо-|
| |ров |
+-------------------------------+------------------------------------+
|Подразделение управления риска-|Подразделение управления рисками|
|ми проводит ежеквартальный мо-|осуществляет мониторинг финансовой|
|ниторинг размеров рисков дочер-|деятельности дочерних организаций и|
|них организаций банка и оцени-|банковских холдингов; |
|вает правильность и достовер-|подразделение управления рисками|
|ность измерения рисков дочерни-|имеет полномочия по проверке опера-|
|ми организациями |ций совершаемых банком с банковскими|
| |холдингами; |
| |совет директоров устанавливает тре-|
| |бования к условиям сделок, совершае-|
|

Warning!!!

This is not a full text of document! Document shown in Demo mode!

If you have active License, please Login, or get License for Full Access.

With Full access you can get: full text of document, original text of document in Russian, attachments (if exist) and see History and Statistics of your work.

Get License for Full Access Now

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

Effectively work with search system

Database include more 50000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.
More about search system

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.