of September 23, 2013 No. 249
About approval of the list, forms, terms and Rules of submission of the reporting by banks of the second level of the Republic of Kazakhstan
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 July 4, 2003 "About state regulation, control and supervision of the financial market and the financial organizations" the Board of National Bank of the Republic of Kazakhstan DECIDES:
1. Approve:
1) the list of the reporting of banks of the second level of the Republic of Kazakhstan according to appendix 1 to this resolution;
2) the report on remaining balance on balance sheet accounts less reserves (provisions) in form according to appendix 2 to this resolution;
3) the report on off-balance activities for form according to appendix 3 to this resolution;
4) the report on disaggregation of the deposits and correspondent accounts placed in other banks on form according to appendix 4 to this resolution;
5) the report on structure of securities portfolio on form according to appendix 5 to this resolution;
6) the report on investments of bank, and also Islamic bank into the capital of other legal entities on form according to appendix 6 to this resolution;
7) the report on structure of assets and contingent obligations, and also reserves (provisions) created according to international accounting standards on form according to appendix 7 to this resolution;
8) the report on the standard and classified assets and contingent obligations on form according to appendix 8 to this resolution;
9) the report on loans by the form providing in form according to appendix 9 to this resolution;
10) the report on loans including on which overdue debt on principal debt and (or) the added remuneration in details, and also about the size of reserves (provisions) created according to international accounting standards in form according to appendix 10 to this resolution is had;
11) the report on loans including on which overdue debt on principal debt and (or) the added remuneration, on industries (including to nonresidents of the Republic of Kazakhstan), and also about the size of reserves (provisions) created according to international accounting standards in form according to appendix 11 to this resolution is had;
12) the report on loans on industries on form according to appendix 12 to this resolution;
13) the report on the loans issued to subjects of small and average resident entrepreneurship of the Republic of Kazakhstan including on which overdue debt on principal debt and (or) the added remuneration, on industries, and also about the size of reserves (provisions) created according to international accounting standards in form according to appendix 13 to this resolution is had;
14) the report on the main sources of the attracted money on form according to appendix 14 to this resolution;
15) the report on the received and outstanding external borrowings including involved by means of the affiliated organizations of banks for form according to appendix 15 to this resolution;
16) the operations statement "repo", "the return repo" in form according to appendix 16 to this resolution;
17) the report on payment due date, remained before repayment, in form according to appendix 17 to this resolution;
18) the report on payment due date for the fixed assets and liabilities which remained before repayment for floating assets and liabilities before change of index in form according to appendix 18 to this resolution;
19) the report on the transactions with the faces tied with bank the special relations, concluded during month under report, and also existing on reporting date on form according to appendix 19 to this resolution;
20) Rules of submission of the reporting by banks of the second level of the Republic of Kazakhstan according to appendix 20 to this resolution.
2. Banks of the second level of the Republic of Kazakhstan represent:
1) monthly in electronic format the reporting provided by subitems 2), 3), 4), 5), 6), 7), 8), 9), 10), 11), 12), 15), 16), 17) and 18) of Item 1 of this resolution - no later than the seventh working day of the month following month under report, the reporting provided by the subitem 19) of Item 1 of this resolution - no later than the fifteenth working day of the month following month under report;
2) quarterly in electronic format the reporting provided by subitems 14) and 15) of Item 1 of this resolution - no later than the fifteenth following reporting quarter. The reporting for the fourth quarter (taking into account final turnovers on intra banking activities) is submitted no later than February first of the year following reporting quarter.
3. Recognize invalid regulatory legal acts of the Republic of Kazakhstan according to appendix 21 to this resolution.
4. This resolution becomes effective since December 1, 2013 and is subject to official publication.
Chairman of National Bank
G. Marchenko
Appendix 1
to the Resolution of Board of National Bank of the Republic of Kazakhstan of September 23, 2013 No. 249
The reporting of banks of the second level of the Republic of Kazakhstan includes:
1) the report on remaining balance on balance sheet accounts less reserves (provisions);
2) report on off-balance activities;
3) the report on disaggregation of the deposits and correspondent accounts placed in other banks;
4) report on structure of securities portfolio;
5) report on investments of bank, and also Islamic bank into the capital of other legal entities;
6) the report on structure of assets and contingent obligations, and also reserves (provisions) created according to international accounting standards;
7) the report on the standard and classified assets and contingent obligations;
8) report on loans by the form providing;
9) the report on loans including on which overdue debt on principal debt and (or) the added remuneration in details, and also about the size of reserves (provisions) created according to international accounting standards is had;
10) the report on loans including on which overdue debt on principal debt and (or) the added remuneration, on industries (including to nonresidents of the Republic of Kazakhstan), and also about the size of reserves (provisions) created according to international accounting standards is had;
11) report on loans on industries;
12) the report on the loans issued to subjects of small and average resident entrepreneurship of the Republic of Kazakhstan including on which overdue debt on principal debt and (or) the added remuneration, on industries, and also about the size of reserves (provisions) created according to international accounting standards is had;
13) the report on the main sources of the attracted money;
14) the report on the received and outstanding external borrowings including involved by means of the affiliated organizations of banks;
15) operations statement "repo", "the return repo";
16) the report on payment due date, remained before repayment;
17) the report on payment due date for the fixed assets and liabilities which remained before repayment for floating assets and liabilities before change of index;
18) the report on the transactions with the faces tied with bank the special relations, concluded during month under report, and also existing on reporting date.
Appendix 2
to the Resolution of Board of National Bank of the Republic of Kazakhstan of September 23, 2013 No. 249
The form intended for collection of administrative data
Accounting period: as of "___" "_________________" 20 __ years
Index: FS_BB
Frequency: monthly
Represents: bank of the second level of the Republic of Kazakhstan
Where the form is represented: National Bank of the Republic of Kazakhstan
Representation term - monthly no later than the seventh working day of the month following month under report
Form
__________________
(bank name)
(in thousands of tenges)
|
№ |
Name of indicator |
In total |
from them in foreign currency |
|
1 |
2 | ||
|
1 |
Assets |
|
|
|
2 |
Deposits in National Bank of the Republic of Kazakhstan |
|
|
|
3 |
Correspondent accounts (taking into account the added remuneration and less reserves (provisions), including: |
|
|
|
3.1 |
at residents of the Republic of Kazakhstan (less reserves (provisions) |
|
|
|
3.2 |
at nonresidents of the Republic of Kazakhstan (less reserves (provisions) |
|
|
|
4 |
The deposits placed in other banks (less reserves (provisions), including: |
|
|
|
4.1 |
at residents of the Republic of Kazakhstan (less reserves (provisions) |
|
|
|
4.2 |
at nonresidents of the Republic of Kazakhstan (less reserves (provisions) |
|
|
|
5 |
The loans granted the banks and the organizations performing separate types of banking activities (less reserves (provisions), including: |
|
|
|
5.1 |
to residents of the Republic of Kazakhstan (less reserves (provisions) |
|
|
|
5.2 |
to nonresidents of the Republic of Kazakhstan (less reserves (provisions) |
|
|
|
6 |
The securities carried at fair value through profit or loss (less reserves (provisions) |
|
|
|
7 |
Securities, available for sale (less reserves (provisions) |
|
|
|
8 |
The securities withheld before repayment (less reserves (provisions) |
|
|
|
9 |
Transactions "the return repo" with securities (less reserves (provisions) |
|
|
|
10 |
The loans granted legal entities (less reserves (provisions) |
|
|
|
11 |
The loans granted physical persons (less reserves (provisions), including: |
|
|
|
11.1 |
on the consumer purposes (less reserves (provisions) |
|
|
|
11.2 |
on construction, purchase and (or) repair of housing (less reserves (provisions) |
|
|
|
11.3 |
other loans (less reserves (provisions) |
|
|
|
12 |
Investments into the capital (less reserves (provisions) |
|
|
|
13 |
Subordinated debt |
|
|
|
14 |
Total assets, revenue-producing |
|
|
|
15 |
Money |
|
|
|
16 |
The affined precious metals |
|
|
|
17 |
Required reserves in National Bank of the Republic of Kazakhstan |
|
|
|
18 |
Fixed assets (less depreciation) |
|
|
|
19 |
Intangible assets (less depreciation) |
|
|
|
20 |
Other assets, including: |
|
|
|
20.1 |
requirements for derivative financial instruments |
|
|
|
20.2 |
requirements for transactions spot |
|
|
|
20.3 |
delayed income tax |
|
|
|
20.4 |
the added interest receivable |
|
|
|
20.5 |
advance payment (expenses) |
|
|
|
21 |
For information only: reserves (provisions) |
|
|
|
22 |
For information only: depreciation |
|
|
|
23 |
Obligations |
|
|
|
24 |
Obligations to National Bank of the Republic of Kazakhstan |
|
|
|
25 |
Obligations to the banks and the organizations performing separate types of banking activities including: |
|
|
|
25.1 |
correspondent accounts |
|
|
|
25.1.1 |
residents of the Republic of Kazakhstan |
|
|
|
25.1.2 |
nonresidents of the Republic of Kazakhstan |
|
|
|
25.2 |
the loans obtained |
|
|
|
25.2.1 |
from residents of the Republic of Kazakhstan |
|
|
|
25.2.2 |
from nonresidents of the Republic of Kazakhstan |
|
|
|
25.3 |
the deposits attracted |
|
|
|
25.3.1 |
from residents of the Republic of Kazakhstan |
|
|
|
25.3.1.1 |
poste restante |
|
|
|
25.3.1.2 |
urgent |
|
|
|
25.3.1.3 |
conditional |
|
|
|
25.3.2 |
from nonresidents of the Republic of Kazakhstan |
|
|
|
25.3.2.1 |
poste restante |
|
|
|
25.3.2.2 |
urgent |
|
|
|
25.3.2.3 |
conditional |
|
|
|
26 |
The loans obtained from foreign Central Banks |
|
|
|
27 |
The loans obtained from international financial institutions |
|
|
|
28 |
The deposits attracted from physical persons including: |
|
|
|
28.1 |
current and maps accounts |
|
|
|
28.1.1 |
from residents of the Republic of Kazakhstan |
|
|
|
28.1.2 |
from nonresidents of the Republic of Kazakhstan |
|
|
|
28.2 |
on-demand deposits |
|
|
|
28.2.1 |
from residents of the Republic of Kazakhstan |
|
|
|
28.2.2 |
from nonresidents of the Republic of Kazakhstan |
|
|
|
28.3 |
conditional deposits |
|
|
|
28.3.1 |
from residents of the Republic of Kazakhstan |
|
|
|
28.3.2 |
from nonresidents of the Republic of Kazakhstan |
|
|
|
28.4 |
term deposits |
|
|
|
28.4.1 |
from residents of the Republic of Kazakhstan |
|
|
|
28.4.2 |
from nonresidents of the Republic of Kazakhstan |
|
|
|
29 |
The deposits attracted from legal entities including: |
|
|
|
29.1 |
current and maps accounts |
|
|
|
29.1.1 |
from residents of the Republic of Kazakhstan |
|
|
|
29.1.2 |
from nonresidents of the Republic of Kazakhstan |
|
|
|
29.2 |
on-demand deposits |
|
|
|
29.2.1 |
from residents of the Republic of Kazakhstan |
|
|
|
29.2.2 |
from nonresidents of the Republic of Kazakhstan |
|
|
|
29.3 |
conditional deposits |
|
|
|
29.3.1 |
from residents of the Republic of Kazakhstan |
|
|
|
29.3.2 |
from nonresidents of the Republic of Kazakhstan |
|
|
|
29.4 |
term deposits |
|
|
|
29.4.1 |
from residents of the Republic of Kazakhstan |
|
|
|
29.4.2 |
from nonresidents of the Republic of Kazakhstan |
|
|
|
29.5 |
deposits of the affiliated organizations of special purpose |
|
|
|
29.5.1 |
from residents of the Republic of Kazakhstan |
|
|
|
29.5.2 |
from nonresidents of the Republic of Kazakhstan |
|
|
|
30 |
The money accepted as providing (pledge, deposit) obligations of clients |
|
|
|
31 |
The loans obtained from the Government of the Republic of Kazakhstan and regional authorities of the Republic of Kazakhstan |
|
|
|
32 |
The securities released |
|
|
|
33 |
Transactions of "repo" with securities |
|
|
|
33.1 |
with residents of the Republic of Kazakhstan |
|
|
|
33.2 |
with nonresidents of the Republic of Kazakhstan |
|
|
|
34 |
Subordinated debt |
|
|
|
34.1 |
from residents of the Republic of Kazakhstan |
|
|
|
34.2 |
from nonresidents of the Republic of Kazakhstan |
|
|
|
35 |
Total the obligations attracting expense |
|
|
|
36 |
Reserves (provisions) on covering of losses on contingent obligations |
|
|
|
37 |
Other obligations, including: |
|
|
|
37.1 |
obligations on derivative financial instruments |
|
|
|
37.2 |
obligations on transactions spot |
|
|
|
37.3 |
income tax liabilities |
|
|
|
37.4 |
the added percent for payment |
|
|
|
37.5 |
advance payment (income) |
|
|
|
38 |
For information only: obligations of bank to the parent organization for the obtained loans |
|
|
|
39 |
Equity |
|
|
|
40 |
Authorized capital |
|
|
|
41 |
Supplementary capital |
|
|
|
42 |
Retained net income and reserve of the capital: |
|
|
|
42.1 |
income (uncovered loss) of previous years |
|
|
|
42.2 |
income (uncovered loss) of the current year |
|
|
|
42.3 |
capital reserve |
|
|
|
43 |
Reserves of revaluation of fixed assets |
|
|
|
44 |
Reserves of revaluation of cost of securities, available for sale |
|
|
|
45 |
Reserves (provisions) on all-bank risks |
|
|
|
46 |
Dynamic reserves |
|
|
|
47 |
Reserves on other revaluation |
|
|
|
48 |
Own shares redeemed by bank |
|
|
|
49 |
Total obligations and capital |
|
|
|
50 |
For information only: the assets nominated in the tenges indexed to foreign currency |
|
|
|
51 |
For information only: the obligations nominated in the tenges indexed to foreign currency |
|
|
|
52 |
For information only: the announced dividends on common shares for financial year |
|
|
|
53 |
For information only: the number of the workers occupied full time |
|
|
The first head (for its absence - person, it replacing)
____________________________________________
(surname, name, in the presence - middle name) (signature)
Chief accountant ____________________________
(surname, name, in the presence - middle name) (signature)
Contractor: ___________________________ _________ ________________
(position, surname and name) (signature) (phone number)
Signature date of the report "_____" __________ 20 _____ years
locus sigilli
to the Form intended for collection of the administrative data "The Report on Remaining Balance on Balance Sheet Accounts less Reserves (Provisions)"
The report on remaining balance on balance sheet accounts less reserves (provisions)
1. This explanation (further - the Explanation) determines single requirements for filling of the "Report on Remaining Balance on Balance Sheet Accounts less Reserves (Provisions)" form (further - the Form).
2. The form is developed according to 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 monthly by banks of the second level of the Republic of Kazakhstan and filled as of the end of the accounting period. Data in shape are filled in in tenge.
4. The form is signed by the first head (for its absence - person, it replacing), the chief accountant and the contractor.
5. The form reveals structure of balance sheet Articles of bank on assets, obligations and the capital. In column 1 the detailed information about balance sheet Articles in tenge and in tengovy equivalent is specified. In column 2 the tengovy equivalent of balance sheet Articles in foreign currency is specified.
6. Assets are subdivided into assets, revenue-producing and other assets. Assets, revenue-producing, are understood as assets on which the bank earns percentage reward, the fixed income, the income from asset increase in value. Requirements for derivative financial instruments do not belong to assets, revenue-producing. All other assets are distributed in separate categories according to the Form.
7. The amount of lines 21, 22 is reflected in absolute value and with plus.
8. Obligations are subdivided into the obligations attracting expense and other obligations. The obligations attracting expense are understood as obligations according to which the bank pays percentage remuneration, fixed payments. Obligations on derivative financial instruments do not join in category of the obligations attracting expense.
9. In line 38 the amount of obligations of bank to the parent organization for the obtained loans for information only is reflected.
10. In line 52 within accounting year the amount of the dividends announced on common shares for last financial year for information only is reflected.
11. In line 53 the number of workers, busy full time and equivalents for information only is specified (two employees working part time are considered as one worker, the taken full time).
12. In case of lack of data the Form is represented with zero balances.
Appendix 3
to the Resolution of Board of National Bank of the Republic of Kazakhstan of September 23, 2013 No. 249
The form intended for collection of administrative data
Accounting period: as of "___" "_________________" 20 __ years
Index: FS_UO
Frequency: monthly
Represents: bank of the second level of the Republic of Kazakhstan
Where the form is represented: National Bank of the Republic of Kazakhstan
Representation term - monthly no later than the seventh working day of the month following month under report
Form
____________________
(bank name)
(in thousands of tenges)
|
№ |
Name of Article |
In total |
| |||||
|
partners - the financial organizations |
partners - the non-financial organizations |
| ||||||
|
| ||||||||
|
with for up to 6 months |
with term more than 6 months |
without term |
with for up to 6 months |
with term more than 6 months |
without term |
| ||
|
|
|
1 |
2 |
3 |
4 |
5 |
6 |
|
|
1 |
Guarantees and letters of credit |
|
|
|
|
|
|
|
|
1.1 |
Guarantees |
|
|
|
|
|
|
|
|
1.1.1 |
issued |
|
|
|
|
|
|
|
|
1.1.2 |
received |
|
|
|
|
|
|
|
|
1.1.2.1 |
guarantees of the legal entities having long-term debt rating are not lower than the And — group of the Standard&Poors agency or other similar rating agency |
|
|
|
|
|
|
|
|
1.1.2.2 |
guarantees of the legal entities having long-term debt rating are not lower than the VV + group of the Standard&Poors agency or other similar rating agency |
|
|
|
|
|
|
|
|
1.1.2.3 |
guarantees of the legal entities having debt rating are not lower than "VVV-" of the Standard&Poors agency or other similar rating agency |
|
|
|
|
|
|
|
|
1.1.2.4 |
guarantees of legal resident persons of the Republic of Kazakhstan, including resident banks of the Republic of Kazakhstan having debt rating are not lower than the In + group of the Standard&Poors agency or other similar rating agency |
|
|
|
|
|
|
|
|
1.1.2.5 |
the guarantees obtained by resident bank of the Republic of Kazakhstan from the parent banks having debt rating are not lower than VVV of the Standard&Poors agency or other similar rating agency |
|
|
|
|
|
|
|
|
1.1.2.6 |
other guarantees of legal entities |
|
|
|
|
|
|
|
|
1.1.2.7 |
guarantees of physical persons |
|
|
|
|
|
|
|
|
2 |
Letters of credit |
|
|
|
|
|
|
|
|
2.1 |
issued |
|
|
|
|
|
|
|
|
2.2 |
received |
|
|
|
|
|
|
|
|
3 |
Obligations on placement and receipt of deposits/loans in the future |
|
|
|
|
|
|
|
|
3.1 |
Future obligations on the granted loans |
|
|
|
|
|
|
|
|
3.2 |
Future obligations on the placed deposits |
|
|
|
|
|
|
|
|
3.3 |
Future obligations on the obtained loans |
|
|
|
|
|
|
|
|
3.4 |
Future obligations on the received deposits |
|
|
|
|
|
|
|
|
3.5 |
Contingent obligations on bills of exchange |
|
|
|
|
|
|
|
|
3.6 |
Obligations on forfaiting transactions |
|
|
|
|
|
|
|
|
3.7 |
Obligations on motionless deposits of clients |
|
|
|
|
|
|
|
|
3.8 |
Obligations on security sale |
|
|
|
|
|
|
|
|
3.9 |
Obligations on security purchase |
|
|
|
|
|
|
|
|
3.10 |
The acquired agreement on future remuneration |
|
|
|
|
|
|
|
|
4 |
Derivative financial instruments (for the purpose of hedging) |
|
|
|
|
|
|
|
|
4.1 |
Futures contracts on purchase of the affined precious metals |
|
|
|
|
|
|
|
|
4.2 |
Futures contracts for sale of the affined precious metals |
|
|
|
|
|
|
|
|
4.3 |
Futures contracts on purchase of goods |
|
|
|
|
|
|
|
|
4.4 |
Futures contracts on sales of goods |
|
|
|
|
|
|
|
|
4.5 |
Futures contracts on purchase of financial assets |
|
|
|
|
|
|
|
|
4.6 |
Futures contracts for sale of financial assets |
|
|
|
|
|
|
|
|
4.7 |
Purchase of foreign currency "forward" |
|
|
|
|
|
|
|
|
4.8 |
Sale of foreign currency "forward" |
|
|
|
|
|
|
|
|
4.9 |
The acquired option contracts "call" |
|
|
|
|
|
|
|
|
4.10 |
The acquired option contracts "put" |
|
|
|
|
|
|
|
|
4.11 |
The sold option contracts "put" |
|
|
|
|
|
|
|
|
4.12 |
The sold option contracts "call" |
|
|
|
|
|
|
|
|
4.13 |
Floating interest rate swap |
|
|
|
|
|
|
|
|
4.14 |
The fixed interest rate swap |
|
|
|
|
|
|
|
|
4.15 |
The acquired currency swap |
|
|
|
|
|
|
|
|
4.16 |
The sold currency swap |
|
|
|
|
|
|
|
|
4.17 |
Contingent obligations on other derivative financial instruments |
|
|
|
|
|
|
|
|
5 |
Derivative financial instruments (in the other purposes) |
|
|
|
|
|
|
|
|
5.1 |
Futures contracts on purchase of the affined precious metals |
|
|
|
|
|
|
|
|
5.2 |
Futures contracts for sale of the affined precious metals |
|
|
|
|
|
|
|
|
5.3 |
Futures contracts on purchase of goods |
|
|
|
|
|
|
|
|
5.4 |
Futures contracts on sales of goods |
|
|
|
|
|
|
|
|
5.5 |
Futures contracts on purchase of financial assets |
|
|
|
|
|
|
|
|
5.6 |
Futures contracts for sale of financial assets |
|
|
|
|
|
|
|
|
5.7 |
Purchase of foreign currency "forward" |
|
|
|
|
|
|
|
|
5.8 |
Sale of foreign currency "forward" |
|
|
|
|
|
|
|
|
5.9 |
The acquired option contracts "call" |
|
|
|
|
|
|
|
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5.10 |
The acquired option contracts "put" |
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5.11 |
The sold option contracts "put" |
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5.12 |
The sold option contracts "call" |
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5.13 |
Floating interest rate swap |
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5.14 |
The fixed interest rate swap |
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5.15 |
The acquired currency swap |
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5.16 |
The sold currency swap |
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The document ceased to be valid since June 14, 2015 according to item 4 of the Resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 76