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The document ceased to be valid since  June 13, 2015 according to Item 6 of the Resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 74

RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of June 28, 2013 No. 147

About approval of Rules of submission of the reporting on remaining balance on balance and off-balance sheet accounts of banks of the second level

According to the subitem 6) of Item 1 of article 9 of the Law of the Republic of Kazakhstan "About state regulation, control and supervision of the financial market and the financial organizations", Item 1 of article 54 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan" the Board of National Bank of the Republic DECIDES:

1. Approve the enclosed Rules of submission of the reporting on remaining balance on balance and off-balance sheet accounts of banks of the second level.

2. Recognize invalid regulatory legal acts according to appendix to this resolution.

3. This resolution becomes effective after ten calendar days after day of its first official publication and extends to the relations which arose since January 1, 2013.

Account 7130 "The debts which are written off at a loss" in the table 4 "The Report on Remaining Balance on Off-balance Accounts of the Memorandum" of appendix to Rules of submission of the reporting on remaining balance acts on balance and off-balance sheet accounts of banks of the second level till December 1, 2013.

Chairman of National Bank

G. Marchenko

Approved by the resolution of Board of National Bank of the Republic of Kazakhstan of June 28, 2013 No. 147

Rules of submission of the reporting on remaining balance on balance and off-balance sheet accounts of banks of the second level

1. Rules of submission of the reporting on remaining balance on balance and off-balance sheet accounts of banks of the second level (further - Rules) are developed according to the subitem 6) of Item 1 of article 9 of the Law of the Republic of Kazakhstan "About state regulation, control and supervision of the financial market and the financial organizations", Item 1 of article 54 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan", the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan" and determine procedure for submission of the reporting on remaining balance on balance and off-balance sheet accounts of banks of the second level.

2. Banks of the second level (further - banks) represent to National Bank of the Republic of Kazakhstan (further - authorized body) the report on remaining balance on balance and off-balance sheet accounts of banks, according to appendix to Rules.

For the purpose of report generation assets and liabilities in foreign currency are specified in recalculation at the market rate of currency exchange determined according to the procedure, No. 15 provided in Item 1 of the resolution of Board of National Bank of the Republic of Kazakhstan of January 25, 2013 and the order of the Minister of Finance of the Republic of Kazakhstan of February 22, 2013 No. 99 "About establishment of procedure for determination and application of the market rate of the currency exchange" registered in the Register of state registration of regulatory legal acts at No. 8378.

The report on remaining balance on balance and off-balance sheet accounts of banks is submitted in electronic format within the following terms:

1) the daily report is submitted no later than two working days following behind reporting day (except for the first reporting days of month which are given along with the monthly report);

2) the monthly report - no later than three working days following behind the last day of month under report.

The banks having ten and more branches submit the report on remaining balance on balance and off-balance sheet accounts in the following terms:

the daily report no later than three working days following behind reporting day (except for the first reporting days of month which are given along with the monthly report);

the monthly report - no later than five working days following behind the last day of month under report.

3. Reports on papers as of reporting date are signed by the first head of bank (for its absence - person, it replacing), the chief accountant of bank, are certified by seal and stored in banks.

Reports are provided in electronic format 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 in electronic format, to data on paper is provided with the first head of bank (for its otsutstviyalitsy, its replacing) and the chief accountant.

4. In case of need modification and (or) amendments of the reporting, in time no later than three working days from the date of submission of the reporting, the bank represents to authorized body and to Committee on control and supervision of the financial market and the financial organizations of National Bank of the Republic of Kazakhstan (further - Committee) the modifed reporting and written explanation with indication of the reasons of need of modification and (or) amendments in the reporting.

In case of need modification and (or) amendments of the reporting in time, exceeding three working days from the date of submission of the reporting, the bank represents to authorized body and to Committee the written petition with explanation of the reasons of need of modification and (or) amendments in the reporting. The authorized body applies to bank one of limited corrective actions, the stipulated in Article 46 Laws of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan".

Appendix

to Rules of submission of the reporting on remaining balance on balance and off-balance sheet accounts of banks of the second level

Form

The report on remaining balance on balance and off-balance sheet accounts

 ___________________________________________________

(full name of bank of the second level)

as of _______________

1. The report on remaining balance on balance sheet accounts of assets, obligations and equity

(in thousands of tenges)

No. No. of accounts

Names of classes, account groups, balance sheet accounts and sub-accounts to them

Amount

 

The I class - AKTIVY

 

1000

Money

 

1001

Cash in cash desk

 

1002

Banknotes and coins in transit

 

1003

Cash in exchange points

 

1004

Cash in evening cash desk

 

1005

Cash in ATMs and electronic terminals

 

1006

Money in travel checks in transit

 

1007

The coins made of precious metals in cash desk

 

1008

Money in travel checks

 

1009

The collection coins made of non-noble metals in cash desk

 

1010

The affined precious metals

 

1011

The affined precious metals

 

1012

The affined precious metals in transit

 

1013

The affined precious metals placed on metal accounts

 

1050

Correspondent accounts

 

1051

Correspondent account in National Bank of the Republic of Kazakhstan

 

1052

Correspondent accounts in other banks

 

1053

Current accounts of the mortgage organizations in banks

 

1054

Reserves (provisions) on covering of losses on correspondent accounts in other banks and to current accounts of the mortgage organizations

 

1100

Requirements to National Bank of the Republic of Kazakhstan

 

1101

Deposits in National Bank of the Republic of Kazakhstan (for one night)

 

1102

On-demand deposits in National Bank of the Republic of Kazakhstan

 

1103

Term deposits in National Bank of the Republic of Kazakhstan

 

1104

Required reserves in National Bank of the Republic of Kazakhstan

 

1105

Discount on the deposits placed in National Bank of the Republic of Kazakhstan

 

1106

Award on the deposits placed in National Bank of the Republic of Kazakhstan

 

1150

Banknotes of national currency before release into the stream of commerce

 

1150

Banknotes of national currency before release into the stream of commerce

 

1200

The securities carried at fair value through profit or loss

 

1201

The securities carried at fair value through profit or loss

 

1202

Overdue debt on the securities carried at fair value through profit or loss

 

1205

Discount on the acquired securities carried at fair value through profit or loss

 

1206

Premium to the acquired securities carried at fair value through profit or loss

 

1208

The account of positive fair value adjustment of the securities carried at fair value through profit or loss

 

1209

The account of negative fair value adjustment of the securities carried at fair value through profit or loss

 

1250

The deposits placed in other banks

 

1251

The deposits placed in other banks (for one night)

 

1252

The on-demand deposits placed in other banks

 

1253

The short-term deposits placed in other banks (up to one month)

 

1254

The short-term deposits placed in other banks (up to one year)

 

1255

The long-term deposits placed in other banks

 

1256

The conditional deposits placed in other banks

 

1257

Overdue debt of other banks on deposits

 

1259

Reserves (provisions) on the deposits placed in other banks

 

1260

The account of positive value adjustment of the term deposit placed in other banks

 

1261

The account of negative value adjustment of the term deposit placed in other banks

 

1262

The account of positive value adjustment of the conditional contribution placed in other banks

 

1263

The account of negative value adjustment of the conditional contribution placed in other banks

 

1264

The contribution which is providing obligations of bank, mortgage organization and Development Bank of Kazakhstan joint-stock company

 

1265

Discount on the deposits placed in other banks

 

1266

Award on the deposits placed in other banks

 

1267

The account of storage of the money transferred as providing (pledge, deposit) obligations of bank and mortgage organization

 

1300

The loans granted other banks

 

1301

Loans the overdraft on correspondent accounts of other banks

 

1302

The short-term loans granted other banks

 

1303

The loans overnight granted other banks

 

1304

The long-term loans granted other banks

 

1305

Financial leasing to other banks

 

1306

Overdue debt of other banks on loans

 

1309

Overdue debt of other banks on financial leasing

 

1310

The account of positive value adjustment of the loan granted other banks

 

1311

The account of negative value adjustment of the loan granted other banks

 

1312

Discount on the loans granted other banks

 

1313

Award on the loans granted other banks

 

1319

Reserves (provisions) on the loans and financial leasing provided to other banks

 

1320

The loans and financial leasing provided to the organizations performing separate types of banking activities

 

1321

The loans the overdraft granted the organizations performing separate types of banking activities

 

1322

The short-term loans granted the organizations performing separate types of banking activities

 

1323

The long-term loans granted the organizations performing separate types of banking activities

 

1324

The account of positive value adjustment of the loan granted the organizations performing separate types of banking activities

 

1325

The account of negative value adjustment of the loan granted the organizations performing separate types of banking activities

 

1326

Financial leasing to the organizations performing separate types of banking activities

 

1327

Overdue debt on the loans provided to the organizations performing separate types of banking activities

 

1328

Overdue debt on the financial leasing provided to the organizations performing separate types of banking activities

 

1329

Reserves (provisions) on the loans and financial leasing provided to the organizations performing separate types of banking activities

 

1330

Discount on the loans granted the organizations performing separate types of banking activities

 

1331

Award on the loans granted the organizations performing separate types of banking activities

 

1350

Settlings with branches

 

1351

Settlings with head office

 

1352

Settlings with local branches

 

1353

Settlings with foreign subsidiaries

 

1400

Requirements to clients

 

1401

The loans the overdraft granted clients

 

1403

Accounts on credit cards of clients

 

1405

The considered bills of exchange of clients

 

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