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
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".
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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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