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RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of August 31, 2012 No. 282

About approval of Rules of the publication of the financial reporting by joint-stock companies and financial organizations, reporting under data accounting accounting by branches of nonresident banks of the Republic of Kazakhstan, branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan, branches of insurance nonresident brokers of the Republic of Kazakhstan

(as amended on 17-02-2021)

According to the Law of the Republic of Kazakhstan of July 5, 2012 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning the organization of activities of National Bank of the Republic of Kazakhstan, regulation of the financial market and the financial organizations" the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of the publication of the financial reporting by joint-stock companies and the financial organizations, the reporting under accounting data by branches of nonresident banks of the Republic of Kazakhstan, branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan, branches of insurance nonresident brokers of the Republic of Kazakhstan.

2. Recognize invalid:

2) the resolution of Board of National Bank of the Republic of Kazakhstan of July 29, 2003 No. 268 "About the publication joint-stock companies of the Republic of Kazakhstan of the annual financial reporting" (registered in the Register of state registration of regulatory legal acts at No. 2456).

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

Chairman of National Bank

G. Marchenko

Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of August 31, 2012 No. 282

Rules of the publication of the financial reporting joint-stock companies and financial organizations, reporting under data accounting accounting by branches of nonresident banks of the Republic of Kazakhstan, branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan, branches of insurance nonresident brokers of the Republic of Kazakhstan

These rules of the publication of the financial reporting joint-stock companies and the financial organizations, the reporting under data accounting are developed by accounting by branches of nonresident banks of the Republic of Kazakhstan, branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan, branches of insurance nonresident brokers of the Republic of Kazakhstan (further - Rules) 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" and of July 4, 2003 "About state regulation, control and supervision of the financial market and the financial organizations" and establish procedure, the list and terms of the publication of the financial reporting joint-stock companies and the financial organizations, the reporting under accounting data by branches of nonresident banks of the Republic of Kazakhstan, branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan, branches of insurance nonresident brokers of the Republic of Kazakhstan, except for legal entities whose exclusive type of activity is the organization of exchange transactions with foreign currency, and legal entities whose exclusive activities is collection of banknotes, coins and values.

1. Joint-stock companies and the financial organizations (except for bank and insurance holdings) annually no later than August 31 of the year following after accounting year publish in mass media corresponding to international accounting standards the consolidated annual financial reporting, and in case of absence affiliated (affiliated) the organizations (organizations) - the unconsolidated annual financial reporting and the audit report.

2. The insurance companies performing compulsory insurance of civil responsibility of carrier to passengers annually in addition publish corresponding to international accounting standards the consolidated annual financial reporting, and in case of absence affiliated (affiliated) the organizations (organizations) - the unconsolidated annual financial reporting and the audit report in the Kazakh and Russian languages at least in two periodic printing editions distributed in all territory of the Republic of Kazakhstan.

3. Banks of the second level which securities are allowed to the address on foreign stock exchanges and Development Bank of Kazakhstan Joint-stock company quarterly within the quarter following reporting quarter publish the consolidated balance sheet and the profit and loss statement corresponding to international accounting standards in mass media.

Banks of the second level, except for the banks of the second level specified in parts one of this Item, and the insurance (reinsurance) organizations quarterly no later than the tenth working day of the month following reporting quarter publish the unconsolidated balance sheet and the profit and loss statement corresponding to international accounting standards in mass media.

4. The financial organizations, except for banks of the second level and Development Bank of Kazakhstan Joint-stock company, in time no later than ten calendar days after day of publication of the financial reporting submit within authorized body on regulation, control and supervision of the financial market and the financial organizations of the data on execution of Rules.

5. Branches of nonresident banks of the Republic of Kazakhstan, branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan, branches of insurance nonresident brokers of the Republic of Kazakhstan annually no later than August 31 of the year following after accounting year publish in mass media corresponding to international accounting standards:

1) annual accounts according to accounting data;

2) annual consolidated financial statements of nonresident bank of the Republic of Kazakhstan, and in case of absence affiliated (affiliated) the organizations (organizations) - the unconsolidated financial reporting of nonresident bank of the Republic of Kazakhstan, the audit report after confirmation by auditing organization of reliability of the data provided in it and approval by nonresident bank of the Republic of Kazakhstan;

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