Resolution of Board of the Agency of the Republic of Kazakhstan on regulation and supervision "About the reporting under accomplishment of prudential standard rates..."

The document ceased to be valid since June 13, 2015 according to item 4 of the Resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 75

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 March 27, 2009 No. 67

About the reporting under accomplishment of prudential standard rates by Islamic banks, its forms and terms of representation

(as amended on 25-02-2013)

According to Item 1-1 of article 42 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan" of August 31, 1995, the subitem 6) of Item 1 of article 9 of the Law of the Republic of Kazakhstan "About state regulation and supervision of the financial market and the financial organizations" of July 4, 2003, the Board of the Agency of the Republic of Kazakhstan on regulation and supervision of the financial market and the financial organizations (further - the Agency) DECIDES:

1. Islamic banks represent the following of the reporting on accomplishment of prudential standard rates:

1) the report on accomplishment of prudential standard rates on form according to appendix 1 to this resolution;

2) disaggregation of the assets weighed taking into account credit risk in form according to appendix 2 to this resolution;

3) disaggregation of the contingent and possible obligations weighed taking into account credit risk in form according to appendix 3 to this resolution;

4) distribution of open line items on time frames (by currencies) in form according to appendix 4 to this resolution;

5) disaggregation of calculation of general market risk of Islamic securities in form according to appendix 5 to this resolution;

6) disaggregation of the market risk connected with change of share market value or index on the share in form according to appendix 6 to this resolution;

7) disaggregation of the market risk connected with change of the exchange rate of foreign currencies (market value of precious metals) in form according to appendix 7 to this resolution;

8) disaggregation of the market risk connected with change of market value of inventory stocks in form according to appendix 8 to this resolution;

9) disaggregation of operational risk in form according to appendix 9 to this resolution;

10) disaggregation of the maximum risk on one borrower of risk in form according to appendix 10 to this resolution;

10-1) Disaggregation of the maximum risk on one borrower (by borrowers), in form according to appendix 10-1 to this resolution;

11) disaggregation of coefficient of current liquidity of k4 in form according to appendix 11 to this resolution;

12) disaggregation of coefficient of urgent liquidity of k4-1 in form according to appendix 12 to this resolution;

13) disaggregation of coefficient of urgent liquidity of k4-2 in form according to appendix 13 to this resolution;

14) disaggregation of coefficient of urgent liquidity of k4-3 in form according to appendix 14 to this resolution;

15) disaggregation of coefficient of urgent currency liquidity of k4-4 in form according to appendix 15 to this resolution;

16) disaggregation of coefficient of urgent currency liquidity of k4-5 in form according to appendix 16 to this resolution;

17) disaggregation of coefficient of urgent currency liquidity of k4-6 in form according to appendix 17 to this resolution;

18) the report on foreign exchange positions on each foreign currency and currency net position for each working day of week (month) in form according to appendix 21 to this resolution;

19) disaggregation of the maximum amount of investments of bank into fixed assets and other non-financial assets in form according to appendix 22 to this resolution;

20) disaggregation of capitalization ratios of banks to obligations to nonresidents of the Republic of Kazakhstan in form according to appendix 23 to this resolution;

21) disaggregation of average monthly size of internal assets and coefficient of placement of part of means in internal assets in form according to appendix 23-1 to these rules;

22) disaggregation of average monthly size of internal and other obligations in form according to appendix 23-2 to these rules;

23) additional data for calculation of prudential standard rates for form according to appendix 24 to this resolution.

2. Reports are submitted:

1) monthly, no later than 18:00 hours of time of the city of Astana of the seventh working day of the month following month under report:

according to appendices 1, 2, 3, 6, 7, 8, 9, 10, 11, 12, 13, 14, 22, 23 to this resolution on paper;

according to appendices 4, 5, 15, 16 and 17 to this resolution on paper and electronic carriers;

according to appendices 18, 19, 20 and 21, 24 to this resolution on the electronic medium without confirmation on paper;

2) weekly for the fifth working day of the week following for reporting - the report specified in appendix 21 to this resolution on the electronic medium without confirmation on paper;

3) no later than 18:00 hours of time of the city of Astana of the seventh working day following reporting date, the report specified in appendix 24 to this resolution on the electronic medium without confirmation on paper. The resolution is added with Item 2-1 according to the resolution of Board of AFN RK of 03.09.10 No. 131

2. Reports are submitted:

1) monthly, no later than 18:00 hours of time of the city of Astana of the seventh working day of the month following month under report:

according to appendices 1, 2, 3, 6, 7, 8, 9, 10, 11, 12, 13, 14, 22, 23, 23-1,23-2 to this resolution on paper;

according to appendices 4, 5, 15, 16 and 17 to this resolution on paper and electronic carriers;

according to appendices 21, 24 to this resolution on the electronic medium without confirmation on paper;

2) weekly for the fifth working day of the week following for reporting - the report specified in appendix 21 to this resolution on the electronic medium without confirmation on paper;

3) no later than 18:00 hours of time of the city of Astana of the seventh working day following reporting date - the report specified in appendix 24 to this resolution on the electronic medium without confirmation on paper.

2-1. Reports on accomplishment of prudential standard rates of Islamic bank on paper as of reporting date are signed by the first head (for its absence - replacement his face), the chief accountant of Islamic bank, are certified by seal and stored in Islamic bank.

Upon the demand of authorized body the Islamic bank no later than two working days from the date of receipt of request represents the reporting as of certain date on paper. Item 3 is stated in edition of the resolution of Board of AFN RK of 03.09.10 to No. 131 (see it is old. edition)

3. Reports on the electronic medium are provided with use of transport system of the guaranteed delivery information with cryptographic remedies providing confidentiality and not adjustability of the represented data.

Identity of the data represented on the electronic medium, to data on paper is provided with the first head of Islamic bank (for its absence - person, it replacing) and the chief accountant. The resolution is added with Item 3-1 according to the resolution of Board of AFN RK of 03.09.10 No. 131

3-1. In case of need modification and (or) amendments of the report, bank within three working days from the date of submission of the report represents to authorized body on regulation and supervision of the financial market and the financial organizations (further - authorized body) the written petition with explanation of the reasons of need of modification and (or) amendments.

In case of detection of incomplete and (or) unreliable information in the reporting provided by bank, the authorized body notifies on it bank. The bank no later than two working days from the date of the notification authorized body represents the reporting finished taking into account notes of authorized body.

4. In case of lack of data according to reports on accomplishment of prudential standard rates, the corresponding appendices are not represented.

5. Data in reports are specified in national currency of the Republic of Kazakhstan - tenge.

6. The unit of measure used in case of creation of reports is established in thousands of tenges. The amount less than five hundred tenges is rounded to zero, and the amount equal of five hundred tenges and above, is rounded to one thousand tenges. Coefficients are represented with three signs after comma.

7. This resolution becomes effective after fourteen calendar days from the date of state registration in the Ministry of Justice of the Republic of Kazakhstan.

8. To department of strategy and analysis (Abdrakhmanov N. A.):

1) together with Legal department (Sarsenov N. V.) 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, consolidation of legal entities "Association of Financiers of Kazakhstan".

9. To department of information technologies (Tusupov K. A.) till June 1, 2009 to provide completion of the Automated information subsystem "Collection and processing of reporting and statistical information from banks of the second level".

10. To service of the Chairman of the Agency (Kenzhe A. A.) take measures for publication of this resolution in mass media of the Republic of Kazakhstan.

11. To impose control of execution of this resolution on the vice-chairman of the Agency Kozhakhmetov K. B.

Chairman

E.Bakhmutova

Appendix 1

to 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 March 27, 2009 No. 67

Form

Report on accomplishment of prudential standard rates
on "___" ______________ 20 __ years
_______________________________________________
(short bank name)

№	Name	Amount
1	2	3
1	Authorized capital
2	Supplementary capital
3	Retained net income of last years
4	The funds, reserves created for the income account of last years
5	Intangible assets
6	Loss of the current year
7	Loss of last years
8
9	Total intermediate capital of 1 level
10	Retained net income of the current year
11	Revaluation of fixed assets and securities
12
13
13-1	The size of dynamic reserves which is not exceeding 1,25 of percent of the amount of the assets which are subject to weighing taking into account risk less not invested remaining balance of the means accepted on the terms of the custodial agreement
14	Total capital 2 levels
15	Investments of bank into shares according to Item 3 of the Instruction on prudential standard rates for Islamic banks, their normative values and technique of calculations (further - the Instruction)
16	Total equity
17	Assets
18	Total the assets weighed taking into account credit risk
19	Not invested remaining balance of the means accepted on the terms of the custodial agreement
20	Total the contingent and possible obligations weighed taking into account credit risk
21	Specific risk
22	General risk
23	Total the market risk connected with change of share market value (including the Islamic securities acquired with sales objective)
24	Total the market risk connected with change of the exchange rate of foreign currencies (market value of precious metals)
25	Total the risk on inventory stocks connected with change of market value
26	The average size of annual gross income according to Item 26 of the Instruction
27	Operational risk
28	The assets and conditional and possible requirements and obligations calculated taking into account market risk
29	Coefficient of sufficiency of equity (k1-1)
30	Coefficient of sufficiency of equity (k1-2)
31	Coefficient of sufficiency of equity (k 2)
32	Total debt of one borrower or group of the interconnected borrowers who are not connected with bank the special relations on any kind of obligations to bank according to Chapter 3 of the Instruction
33	Coefficient of the maximum extent of risk on one borrower who is not connected with bank the special relations (k3. 1)
34	Total debt of one borrower or group of the interconnected borrowers connected with bank the special relations on any kind of obligations to bank according to Chapter 3 of the Instruction
35	Coefficient of the maximum extent of risk on one borrower (group of borrowers) connected with bank the special relations (k 3)
36	The amount of risks on all borrowers connected with bank the special relations
37	Coefficient of the amount of risks on the borrowers connected with bank the special relations (Ro)
38	The maximum amount of blank loan, unsecured contingent obligations before the borrower or for the borrower for benefit of the third parties on whom the bank can have requirements to the borrower during current and two next months, according to obligations of the corresponding borrowers specified in Item 33-1 of the Instruction, and also obligations of the nonresidents of the Republic of Kazakhstan registered or who are citizens of offshore zones, except for requirements to residents of the Republic of Kazakhstan with the rating of the Standard & Poor agency "s or the rating of similar level of the Fitch or Moody agencies" s Investors Service (further - other rating agencies) is no more than one Item lower than the sovereign rating of the Republic of Kazakhstan and nonresidents having rating s or the rating of similar level of one of other rating agencies is not lower "And" the Standard & Poor agencies", except for is not lower than nonresidents with rating "And" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies, concerning one borrower or group of the interconnected borrowers
39	Coefficient of the maximum size of blank credit (Bq)
40	The cumulative amount of risks of bank on one borrower, the size of each of which exceeds 10 percent from equity of bank
41	The coefficient of the cumulative amount of risks on one borrower, the size of each of which exceeds 10 percent from equity (Rk)
42	The cumulative amount of the credits transferred to Fund of the Problem Credits joint-stock company
43	Coefficient of the cumulative amount of the credits transferred to Fund of the Problem Credits joint-stock company
44	The cumulative amount of the doubtful and bad assets transferred to the affiliated organizations acquiring doubtful and bad assets of parent bank
45	Coefficient of the cumulative amount of the doubtful and bad assets transferred to the affiliated organizations acquiring doubtful and bad assets of parent bank
46	Highly liquid assets according to Items 41, 44 Instructions
47	Obligations poste restante
48	k4 liquidity rate
49	Urgent obligations with remaining period before repayment up to seven days inclusive according to Items 43, 44 Instructions
50	k4-1 liquidity rate
51	Quick assets with remaining period before repayment up to one month inclusive, including highly liquid assets, according to Items 42, 44 Instructions
52	Urgent obligations with remaining period before repayment up to one month inclusive according to Items 43, 44 Instructions
53	k4-2 liquidity rate
54	Quick assets with remaining period before repayment up to three months inclusive, including highly liquid assets, according to Items 42, 44 Instructions
55	Urgent obligations with remaining period before repayment up to three months inclusive according to Items 43, 44 Instructions
56	k4-3 liquidity rate
57	Assets for calculation of coefficient of urgent currency liquidity of k4-4
58	1) on foreign currencies of the countries having sovereign rating is not lower "And" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies, currency "Euro" (with indication of the amount/coefficient on this group of currencies in total):
	2) on foreign currencies of the countries having sovereign rating is lower "And" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment:
	(the currency type is specified)
	(the currency type is specified)
	Obligations for calculation of coefficient of urgent currency liquidity of k4-4
59	1) on foreign currencies of the countries having sovereign rating is not lower "And" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies, and currency "Euro" (with indication of the amount/coefficient on this group of currencies in total):
	2) on foreign currencies of the countries having sovereign rating is lower "And" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment:
	(the currency type is specified)
	(the currency type is specified)
	Coefficient of urgent currency liquidity of k4-4
60	1) on foreign currencies of the countries having sovereign rating is not lower "And" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies, and currency "Euro" (with indication of the amount/coefficient on this group of currencies in total):
	2) on foreign currencies of the countries having sovereign rating is lower "And" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment:
	(the currency type is specified)
	(the currency type is specified)
	Assets for calculation of coefficient of urgent currency liquidity of k4-5
61	1) on foreign currencies of the countries having sovereign rating is not lower "And" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies, and currency "Euro" (with indication of the amount/coefficient on this group of currencies in total):
	2) on foreign currencies of the countries having sovereign rating is lower "And" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment:
	(the currency type is specified)
	(the currency type is specified)
	Obligations for calculation of coefficient of urgent currency liquidity of k4-5
62	1) on foreign currencies of the countries having sovereign rating is not lower "And" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies, and currency "Euro" (with indication of the amount/coefficient on this group of currencies in total):
	2) on foreign currencies of the countries having sovereign rating is lower "And" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment:
	(the currency type is specified)
	(the currency type is specified)
	Coefficient of urgent currency liquidity of k4-5
63	1) on foreign currencies of the countries having sovereign rating is not lower "And" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies, and currency "Euro" (with indication of the amount/coefficient on this group of currencies in total):
	2) on foreign currencies of the countries having sovereign rating is lower "And" the Standard & Poor agencies "s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment:
	(the currency type is specified)
	(the currency type is specified)
	Assets for calculation of coefficient of urgent currency liquidity of k4-6
64	on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard & Poor agency "(with indication of the amount/coefficient on this group of currencies in total):
	on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard & Poor agency ":
	(the currency type is specified)
	(the currency type is specified)
	Obligations for calculation of coefficient of urgent currency liquidity of k4-6
65	on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard & Poor agency "(with indication of the amount/coefficient on this group of currencies in total):
	on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard & Poor agency ":
	(the currency type is specified)
	(the currency type is specified)
	Coefficient of urgent currency liquidity of k4-6
1)	on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies, and currency "Euro" is not lower "And" than the Standard & Poor agency "(with indication of the amount/coefficient on this group of currencies in total):
2)	on foreign currencies of the countries having sovereign rating s or the rating of similar level of one of other rating agencies or not having the corresponding rating assessment is lower "And" than the Standard & Poor agency ":
	(the currency type is specified)
	(the currency type is specified)
66	Investments of bank into fixed assets and other non-financial assets
1)	Coefficient of the maximum amount of investments of bank - (k 6)
2)	Short-term obligations before nonresidents
67	Coefficient of the maximum limit of short-term obligations before nonresidents (k 7)
68	The obligations to nonresidents included in calculation of coefficient of k8
69	Capitalization ratio of banks to obligations to nonresidents of the Republic of Kazakhstan (k 8)
1)	Obligations to nonresidents and the Islamic securities included in calculation of coefficient of k9
2)	Capitalization ratio of banks to obligations to nonresidents of the Republic of Kazakhstan (k 9)
70	The assets financed by the funds raised under the agreement on the investment deposit
71	Coefficient of placement of part of means in internal assets

The first head (for its absence - person, it replacing):

_________________________________________ _______________

(surname, name, in the presence - middle name) (signature)

Chief accountant: _________________________________ __________

(surname, name, in the presence - middle name) (signature)

Contractor: ________________ _________________________________

(position) (surname, name, in the presence middle name)

__________________ _____________________

(signature) (phone number)

Signature date of the report "____" _____________ 20 __ years

Locus sigilli

Appendix 2

to 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 March 27, 2009 No. 67

Form

Disaggregation of the assets weighed taking into account credit risk

on "___" ______________ 20 __ years

_______________________________________________

(short bank name)

(in thousands of tenges)

№	Name of Articles	Amount	Risk degree as a percentage	The amount to calculation
1	2	3	4	5
I group
1	Cash tenges		0
2	The cash foreign currency of the countries having sovereign rating is not lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		0
3	The affined precious metals		0
4	Requirements to the Government of the Republic of Kazakhstan		0
5	Requirements to the central governments of the countries having sovereign rating are not lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		0
6	Requirements to National Bank of the Republic of Kazakhstan		0
7	Requirements to Central Banks of the countries, with sovereign rating not below "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		0
8	Requirements to international financial institutions, with rating not below "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		0
9	Requirements to regional authorities of the Republic of Kazakhstan on taxes and other payments in the budget
10	The Islamic securities issued by the Islamic special finance company created by originator - national holding, the national managing director of holding of the Republic of Kazakhstan		0
11	The Islamic securities having the status state, issued by the central governments of foreign states which sovereign rating is not lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		0
12	The Islamic securities issued by the international financial institutions having rating are not lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies		0
12-1	The securities issued by Fund of the Problem Credits joint-stock company		0
II group
13	The cash foreign currency of the countries having sovereign rating is lower than "AA-" of the Standard & Poor agency "s or the rating of similar level of one of other rating agencies, and the countries which do not have the corresponding rating assessment		20

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