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The document ceased to be valid since  March 24, 2017 according to Item 3 of the Resolution of Board of National Bank of the Republic of Kazakhstan of December 26, 2016 No. 315

RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of August 27, 2013 No. 229

About approval of Rules of submission of the reporting by large members of banks, bank holdings, large members of the insurance (reinsurance) organizations, insurance holdings and reporting forms

(as amended of the Resolution of Board of National Bank of the Republic of Kazakhstan of 27.08.2014 No. 170)

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

1. Approve the enclosed Rules of submission of the reporting as large members of banks, bank holdings, large members of the insurance (reinsurance) organizations, insurance holdings.

2. Approve the following forms of the reporting of large members of banks, bank holdings, large members of the insurance (reinsurance) organizations, insurance holdings:

1) data on the income and property of the large member of the bank, the insurance (reinsurance) organization which is physical person in form according to appendix 1 to this resolution;

2) the information about the large member of bank, the insurance (reinsurance) organization who is physical person in form according to appendix 2 to this resolution;

3) data on types of activity of the large member of bank, the insurance (reinsurance) organization who is the legal entity, bank holding, insurance holding in form according to appendix 3 to this resolution;

4) data on the organizations in which the large member of bank, the insurance (reinsurance) organization who is the legal entity, bank holding insurance holding is participant (shareholder), in form according to appendix 4 to this resolution;

5) data on the organizations, being large members (shareholders) of the large member of bank, insurance (reinsurance) organization who is the legal entity, bank holding, insurance holding, and also the information about affiliirovanny persons, about persons exercising control over the large member of bank, insurance (reinsurance) organization who is the legal entity, bank holding, insurance holding about the affiliated and dependent organizations of person controlling the large member of bank, the insurance (reinsurance) organization who is the legal entity bank holding, insurance holding in form according to appendix 5 to this resolution;

6) the report on the transactions with the connected, including affiliirovanny persons concluded during the accounting period, and also existing as of reporting date and the register of the connected, including affiliirovanny persons on form according to appendix 6 to this resolution;

7) working tables on creation of consolidated financial statements, in form according to appendix 7 to this resolution;

8) data on change of percentage ratio of number of bank shares, the insurance (reinsurance) organization belonging to the large member of bank, insurance (reinsurance) organization who is the legal entity, to bank holding, insurance holding and also sources of the means used for share acquisition in form according to appendix 8 to this resolution;

9) data on change of percentage ratio of number of bank shares, the insurance (reinsurance) organization belonging to the large member of bank, insurance (reinsurance) organization who is physical person and also sources of the means used for share acquisition in form according to appendix 9 to this resolution;

10) data on all obligations of members of insurance group to the third parties (group of persons), components ten and more percent from equity of insurance group acting as of reporting date on form according to appendix 10 to this resolution;

11) the intra group bargains of insurance group concluded during the accounting period, and also existing as of reporting date on form according to appendix 11 to this resolution.

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

Chairman of National Bank

G. Marchenko

It is approved

Chairman of the Agency of the Republic of Kazakhstan according to the statistics

September 25, 2013

 

A. Smailov ___________

Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of August 27, 2013 No. 229

Rules of submission of the reporting by large members of banks, bank holdings, large members of the insurance (reinsurance) organizations, insurance holdings

1. These rules of submission of the reporting by large members of banks, are developed by bank holdings, large members of the insurance (reinsurance) organizations, insurance holdings (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" (further - the Law on banks), of December 18, 2000 "About insurance activity" (further - the Law on insurance activity), of July 4, 2003 "About state regulation, control and supervision of the financial market and the financial organizations" and establish procedure for submission to National Bank of the Republic of Kazakhstan (further - authorized body) the reporting large members of banks, bank holdings, large members of the insurance (reinsurance) organizations, insurance holdings.

2. The reporting of the large member of bank, insurance (reinsurance) organization, bank holding, insurance holding is submitted in authorized body on paper and (or) in electronic format.

3. The reporting on paper is submitted purposely or by means of the operator of mail. In case of submission of the reporting by means of the operator of mail date of representation is the date of departure specified in postage stamp.

The reporting in electronic format is submitted with use of transport system of the guaranteed delivery of information with cryptographic remedies providing confidentiality and not adjustability of the represented data.

4. The large member of bank, insurance (reinsurance) organization - physical person, being at the same time large member of other bank and (or) other insurance (reinsurance) organization, provides in authorized body of the data and information for the accounting period in one copy constituted taking into account data on other bank and (or) other insurance (reinsurance) organization in which he is large participant.

5. Accounting policy is applied to the financial reporting of the large member of bank, insurance (reinsurance) organization, bank holding, insurance holding.

The requirement of this Item extends to case of accounts presentation in authorized body for the first time, and also in case of modification of accounting policy.

6. The detailed description of methods of creation of consolidated financial statements, working tables on creation of consolidated financial statements, information, necessary for complete disclosure, and disaggregation of financial statement line items of the affiliated and dependent organizations of the large member of bank, insurance (reinsurance) organization who is the legal entity, the bank holding, insurance holding included in consolidated financial statements of the large member of bank, insurance (reinsurance) organization, bank holding, insurance holding are attached to consolidated financial statements.

The bank holding (insurance holding) which is part of banking conglomerate (insurance group) represents working tables on creation of consolidated financial statements.

7. The large member of bank, insurance (reinsurance) organization who is the legal entity, bank holding, insurance holding - nonresidents of the Republic of Kazakhstan, represent to authorized body consolidated, in the presence the unconsolidated annual financial reporting and the explanatory note to it certified by auditing organization in the state or Russian languages.

The explanatory note is constituted according to requirements of the relevant supervisory authority of the country of the location.

8. Submission to authorized body of the reporting provided by articles 54-1 of the Law on banks, 74-1 Law on insurance activity is not required if the large member of bank, the insurance (reinsurance) organization, bank holding or insurance holding provided to authorized body the reporting for the accounting period.

For confirmation of submission of the specified reporting the large member of bank, insurance (reinsurance) organization, bank holding, insurance holding notifies in writing authorized body with indication of details of the letter (letters) to which, (which) provided the reporting for the accounting period.

9. The legal entity, being at the same time bank holding and (or) insurance holding and (or) the large member of other bank and (or) other insurance (reinsurance) organization, represents to authorized body the reporting provided by articles 54-1 of the Law on banks, 74-1 Law on insurance activity, for the required period in one copy, constituted taking into account data on other bank and (or) other insurance (reinsurance) organization in which it is large participant and (or) bank holding and (or) insurance holding.

10. Representation by large members of banks, insurance (reinsurance) organizations, bank holdings, insurance holdings of the reporting provided by articles 54-1 of the Law on banks, 74-1 Law on insurance activity for the fourth quarter of the expired year is not required if the specified Articles provide submission to authorized body of annual accounts.

Appendix 1

to the Resolution of Board of National Bank of the Republic of Kazakhstan of August 27, 2013 No. 229

The form intended for collection of administrative data

Data on the income and property of the large member of the bank, the insurance (reinsurance) organization which is physical person

Accounting period: for 20 __ year

 

Index: KUFL_F1

Frequency: annual

Represent: large member of bank, insurance (reinsurance)

the organizations, being physical person

Where the form is represented: National Bank of the Republic of Kazakhstan

Representation term - within hundred twenty calendar days upon termination of financial year.

Form

____________________________________________________________________________________________________

                                       (surname, name, in the presence - middle name of the large participant)

 

Name of income type and property

Unit of measure

For the previous accounting period

For the accounting period

Quantity

Amount

(in thousands of tenges)

Quantity

Amount

(in thousands of tenges)

1

2

3

4

5

6

7

1.

Income gained for the accounting period:

 

X

 

X

 

1.1

Salary

 

X

 

X

 

1.2

Dividends and income from shares in the authorized capital (shares) of the organizations

 

X

 

X

 

1.3

Remuneration on deposits

 

X

 

X

 

1.4

Income from leasing of property

 

X

 

X

 

1.5

Entrepreneurial income

 

X

 

X

 

1.6

Income from realization of property

 

X

 

X

 

1.7

Other income types (with disaggregation)

 

X

 

X

 

1.7.1

 

 

 

 

 

 

1.7.n

 

 

 

 

 

 

2.

Property:

 

 

 

 

 

2.1

Money:

in national currency, including:

cash on bank accounts in foreign currency, including:

cash on bank accounts

 

X

X

X

X

X

 

X

X

X

X

X

 

2.2

Real estate

 

 

 

 

 

2.3

Other property (with disaggregation)

 

 

 

 

 

2.3.1

 

 

 

 

 

 

2.3.n

 

 

 

 

 

 

2.4

The name of the organizations, shares (shares) of which holds the large member of bank, insurance (reinsurance) organization

Ratio of number of shares to total quantity of voting shares organizations / share in the organizations

Quantity

Amount

Quantity

Amount

2.4.1

 

 

 

 

 

 

2.4.n

 

 

 

 

 

 

 

Signature __________

Date ______________

Appendix

to the form intended for collection of the administrative Data "Data on the Income and Property of the Large Member of the Bank, the Insurance (Reinsurance) Organization Which Is Physical Person"

The explanation on filling of the form intended for collection of administrative data of the Data on the income and property of the large member of the bank, the insurance (reinsurance) organization which is physical person

1. General provisions

1. This explanation (further - the Explanation) determines single requirements for filling of the "Data on the Income and Property of the Large Member of the Bank, the Insurance (Reinsurance) Organization Which Is Physical Person" form (further - the Form).

2. The form is developed according to Item 3 of article 54-1 of the Law of the Republic of Kazakhstan of August 31, 1995 "About banks and banking activity in the Republic of Kazakhstan", Item 2-1 of article 74-1 of the Law of the Republic of Kazakhstan of December 18, 2000 "About insurance activity", the subitem 6) of Item 1 of article 9 of the Law of the Republic of Kazakhstan of July 4, 2003 "About state regulation, control and supervision of the financial market and the financial organizations".

3. The form is constituted by annually large member of bank, insurance (reinsurance) organization who is physical person.

4. The form is signed on paper by the large member of bank, insurance (reinsurance) organization who is physical person.

2. The explanation on filling of the Form

5. As the accounting period accounting year is specified. If the reporting person initially acquired the status of the large participant within accounting year, as the accounting period the period is specified from the moment of acquisition of the status of the large participant before the termination of accounting year.

6. The form reflects data on the income and property of the large member of the bank, the insurance (reinsurance) organization which is physical person.

7. In column 3 in the lines 1, 1.1, 1.2, 1.3, 1.4, 1.5, 1.6, 1.7, 2.1 the alphabetic currency code according to the State qualifier of the Republic of Kazakhstan 07 ISO 4217-2001 "Codes for designation of currencies and funds" is specified.

8. Columns 4 and 6 are not filled in in the lines 1, 1.1, 1.2, 1.3, 1.4, 1.5, 1.6, 1.7, 2.1.

9. In lines 1.7.1-1.7.n other income types which are not specified in lines 1.1-1.6 are specified.

10. In lines 2.3.1-2.3.n the other property which is not specified in lines 2.1, 2.2 is specified.

11. In the lines 2.4.1-2.4.n:

1) in column 2 names of the organizations in which the large member of bank, the insurance (reinsurance) organization directly owns one and more common and (or) preferred shares and (or) shares are specified;

2) in column 3 if the organization specified in the subitem 1) of Item 11 of the Explanation is created in form of business of joint-stock company, the ratio of number of shares to total quantity of voting shares of the organizations if the organization specified in the subitem 1) of Item 11 of the Explanation is created in form of business of limited liability partnership is specified, share in the authorized capital of the organizations is specified.

12. Columns 5 and 7 are filled in in thousands of tenges.

Appendix 2

to the Resolution of Board of National Bank of the Republic of Kazakhstan of August 27, 2013 No. 229

The form intended for collection of administrative data

Information about the large member of bank, the insurance (reinsurance) organization who is physical person

Accounting period: for 20 __ year

 

Index: KUFL_F2

Frequency: annual

Represent: large member of bank, insurance (reinsurance)

the organizations, being physical person

Where the form is represented: National Bank of the Republic of Kazakhstan

Representation term - within hundred twenty calendar days upon termination of financial year

 

Form

_____________________________________________________________________________________________________

                                                (surname, name, in the presence - middle name of the large participant)

 

Table 1. The information about the reporting person:

1.

Residence (address, phone, e-mail address)

 

2.

The bank name, the insurance (reinsurance) organizations in which the reporting person is large participant

 

3.

The identity certificate (passport) (series, number by whom and when it is issued)

 

4.

Individual identification number

 

5.

Data on implementation by the large member of bank, the insurance (reinsurance) organization of influence on accepted by bank, the insurance (reinsurance) organization of the decision:

together with other persons owing to the contract between them

otherwise

1

2

3

4

Table 2. Data on the positions occupied by the large member of bank, insurance (reinsurance) organization in the organizations with indication of the shares belonging to it in the authorized capital (shares)

Business - identification number or other identification number (for nonresidents of the Republic of Kazakhstan)

Name of the organization

Post

The amount of participation (cost) of the acquired shares (in thousands of tenges) with indication of the name of the organization

Ratio of number of the shares belonging to the large member of bank, insurance (reinsurance) organization to total quantity of voting shares of the organization and/or share in its authorized capital (as a percentage)

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