RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of March 26, 2012 No. 138

About procedure and terms of the publication of the financial reporting bank and insurance holdings

According to the laws of the Republic of Kazakhstan of August 31, 1995 "About banks and banking activity in the Republic of Kazakhstan", of December 18, 2000 "About insurance activity" the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. To the bank and insurance holdings which are residents of the Republic of Kazakhstan, annually within one month after submission of the annual financial reporting to National Bank of the Republic of Kazakhstan (further - authorized body) to publish in mass media:

1) not having the affiliated organizations - the unconsolidated annual balance sheet confirmed with auditing organization, corresponding to international accounting standards, the profit and loss statement, the cash flow statement, the statement of changes in equity, the explanatory note and the audit report;

2) having the affiliated organizations - confirmed with auditing organization, the consolidated annual balance sheet corresponding to international accounting standards, the profit and loss statement, the cash flow statement, the statement of changes in equity, the explanatory note and the audit report.

2. No. 23 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 28.01.2017

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

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