RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of May 8, 2015 No. 75

About approval of the list, forms, terms and Rules of submission of the reporting on accomplishment of prudential standard rates by banks of the second level

According to subitem 65-2) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan", Item 3 of Article 42 and Item 1 of article 54 of the Law of the Republic of Kazakhstan "About banks and banking activity in the Republic of Kazakhstan" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve:

1) the list of the reporting on accomplishment of prudential standard rates by banks of the second level according to appendix 1 to this resolution;

2) report form about accomplishment of prudential standard rates according to appendix 2 to this resolution;

3) report form about disaggregation of the assets weighed taking into account credit risk according to appendix 3 to this resolution;

4) report form about disaggregation of the assets weighed taking into account risks for calculation of the counter-cyclical buffer of the capital, according to appendix 3-1 to this resolution;

5) report form about disaggregation of the contingent and possible obligations weighed taking into account credit risk according to appendix 4 to this resolution;

6) report form about disaggregation of conditional and possible requirements and obligations for the derivative financial instruments weighed taking into account credit risk according to appendix 5 to this resolution;

7) report form about disaggregation of calculation of specific interest risk (by currencies) according to appendix 6 to this resolution;

8) report form about distribution of open line items on time frames (by currencies) according to appendix 7 to this resolution;

9) report form about disaggregation of calculation of general interest risk (by currencies) according to appendix 8 to this resolution;

10) report form about disaggregation of the maximum extent of risk on one borrower (by borrowers) according to appendix 10 to this resolution;

11) report form about disaggregation of coefficient of current liquidity of k4 according to appendix 11 to this resolution;

12) report form about disaggregation of coefficients of urgent liquidity of k4-1, k4-2, k4-3 according to appendix 12 to this resolution;

13) report form about disaggregation of coefficients of urgent currency liquidity of k4-4, k4-5, k4-6 according to appendix 13 to this resolution;

14) report form about foreign exchange positions on each foreign currency and currency net position for each working day of week (month) according to appendix 14 to this resolution;

15) report form about calculation of average monthly size of internal assets, internal and other obligations, coefficient of placement of part of means in internal assets according to appendix 15 to this resolution;

16) report form about disaggregation of capitalization ratio of banks to obligations to nonresidents of the Republic of Kazakhstan according to appendix 16 to this resolution;

17) report form about calculation of coefficients of sufficiency of equity in case of securitization according to appendix 17 to this resolution;

18) report form about disaggregation of the assets weighed taking into account the credit risk represented by Islamic banks according to appendix 18 to this resolution;

19) report form about disaggregation of the contingent and possible obligations weighed taking into account the credit risk represented by Islamic banks according to appendix 19 to this resolution;

20) report form about disaggregation of the market risk connected with change of market value of inventory stocks, represented by Islamic banks according to appendix 20 to this resolution;

21) report form about disaggregation of coverage ratio of liquidity according to appendix 20-1 to this resolution;

22) report form about disaggregation of coefficient net stable funding according to appendix 20-2 to this resolution;

23) Rules of submission of the reporting on accomplishment of prudential standard rates by banks of the second level according to appendix 21 to this resolution.

2. Banks of the second level represent to National Bank of the Republic of Kazakhstan in electronic format:

1) monthly the reporting provided by subitems 2), 3), 4), 5), 6), 7), 8), 9), 10), 11), 12), 13), 15), 16), 17), 18), 19) and 20) of Item 1 of this resolution – no later than the seventh working day of the month following month under report;

2) monthly the reporting provided by subitems 21) and 22) of Item 1 of this resolution – no later than the tenth working day of the month following month under report;

3) weekly the reporting provided by the subitem 14) of Item 1 of this resolution – no later than the fifth working day of the week following reporting week.

In case of completion of calendar month in reporting week, the reporting provided by the subitem 3) of this Item is provided no later than the seventh working day of month, the following for finished month, separately for the calendar days of reporting week relating to the finished month and for calendar days of reporting week of the month following for finished month.

The reports for December taking into account final turnovers provided by subitems 2), 3), 4), 5), 6), 7), 8), 9), 10), 11), 12), 13), 14), 15), 16), 17), 18), 19), 20), 21) and 22) Item 1 of this resolution are represented by banks of the second level (including in the absence of final turnovers) no later than January thirty first of the year following complete financial year.

3. Is not effective according to Item 8 of this Resolution .

4. Recognize invalid regulatory legal acts of the Republic of Kazakhstan according to appendix 22 to this resolution.

5. To department of paying balance, currency control and statistics (Umbetaliyev M. T.) in the procedure established by the legislation to provide:

1) together with Legal support department (Dosmukhambetov N. M.) state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) the direction of this resolution on official publication in information system of law of Ad_let of the republican state company on the right of economic maintaining "The republican center of legal information of the Ministry of Justice of the Republic of Kazakhstan" within ten calendar days after its state registration in the Ministry of Justice of the Republic of Kazakhstan;

3) placement of this resolution on official Internet resource of National Bank of the Republic of Kazakhstan after its official publication.

6. To department of the international relations and public relations (Kazybayev A. K.) provide the direction of this resolution on official publication in periodic printing editions within ten calendar days after its state registration in the Ministry of Justice of the Republic of Kazakhstan.

7. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Kozhakhmetov K. B.

8. This resolution becomes effective after ten calendar days after day of its first official publication, except for:

1) lines, sequence numbers 77, 87, 90 both 92 appendices 2, sequence numbers 13 and 14 of appendix 11 and sequence number of the 5th appendix 15 to this resolution which extend to the relations which arose since October 1, 2014;

2) lines, sequence number of the 8th appendix 14 to this resolution which extends to the relations which arose since July 1, 2014;

3) lines, sequence numbers 93, the 94 and 95 appendices 2 and sequence numbers 83 and 84 of appendix 3 to this resolution which become effective since January 1, 2016.

Item 3 of this resolution is effective till February 1, 2016.

It is approved Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan May 13, 2015

A. Smailov

Appendix 1

to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 75

List of the reporting on accomplishment of prudential standard rates by banks of the second level

The reporting on accomplishment of prudential standard rates by banks of the second level includes:

1) report on accomplishment of prudential standard rates;

2) the report on disaggregation of the assets weighed taking into account credit risk;

3) the report on disaggregation of the contingent and possible obligations weighed taking into account credit risk;

4) the report on disaggregation of the assets weighed taking into account risks for calculation of the counter-cyclical buffer of the capital;

5) the report on disaggregation of conditional and possible requirements and obligations on the derivative financial instruments weighed taking into account credit risk;

6) the report on disaggregation of calculation of specific interest risk (by currencies);

7) the report on distribution of open line items on time frames (by currencies);

8) the report on disaggregation of calculation of general interest risk (by currencies);

9) the report on disaggregation of the maximum extent of risk on one borrower (by borrowers);

10) report on disaggregation of coefficient of current liquidity of k4;

11) report on disaggregation of coefficients of urgent liquidity of k4-1, k4-2, k4-3;

12) report on disaggregation of coefficients of urgent currency liquidity of k4-4, k4-5, k4-6;

13) the report on foreign exchange positions on each foreign currency and currency net position for each working day of week (month);

14) the report on calculation of average monthly size of internal assets, internal and other obligations, coefficient of placement of part of means in internal assets;

15) the report on disaggregation of capitalization ratio of banks to obligations to nonresidents of the Republic of Kazakhstan;

16) the report on calculation of coefficients of sufficiency of equity in case of securitization;

17) the report on disaggregation of the assets weighed taking into account credit risk, represented by Islamic banks;

18) the report on disaggregation of the contingent and possible obligations weighed taking into account credit risk, represented by Islamic banks;

19) the report on disaggregation of the market risk connected with change of market value of inventory stocks, represented by Islamic banks;

20) report on disaggregation of coverage ratio of liquidity;

21) report on disaggregation of coefficient net stable funding.

Appendix 2

to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 8, 2015 No. 75

The form intended for collection of administrative data on a grant basis

It is represented: in National Bank of the Republic of Kazakhstan

The form intended for collection of administrative data on a grant basis is placed on Internet resource: www.nationalbank.kz

Name of administrative form:

Report on accomplishment of prudential standard rates

Index of the form intended for collection of administrative data on a grant basis: 1-BVU_Prud_norm

Frequency: monthly

Accounting period: as of "____" __________ 20 ____ years

The group of people, representing the form intended for collection of administrative data on a grant basis: bank of the second level

The term of representation of the form intended for collection of administrative data on a grant basis: monthly, no later than the seventh working day of the month following month under report

the report for December taking into account final turnovers (including in the absence of final turnovers) – no later than January thirty first of the year following complete financial year

BIN: _______________________

Collection method: in electronic form

(in thousands of tenges)

№	Name	Amount
1	2	3
1	Minimum size of equity
2	Equity
3	Capital of the first level
4	Fixed capital as amount
5	The paid common shares
6	Supplementary paid-in capital
7	Retained net profit of last years
8	Retained net profit of the current year
9	The cumulative opened reserve
10	Revaluation reserves
10.1	Reserves of revaluation of fixed assets and reserves of revaluation of cost of the securities carried at fair value through other comprehensive income
10.2	Reserves of revaluation of cost of the loans carried at fair value through other comprehensive income
11	Fixed capital behind minus:
11.1	own redeemed common shares
11.2	intangible assets, including goodwill
11.3	loss of last years
11.4	loss of the current year
11.5	the deferred tax asset (except for parts of the deferred tax assets recognized concerning deductible temporary differences) reduced on pro rata basis by the amount of deferred tax liabilities (except for the deferred tax liabilities recognized concerning intangible assets including goodwill)
11.6	reserves on other revaluation
11.7	sales returns, the assets connected with transactions on securitization
11.8	income or losses from change of fair value of the financial liability, in connection with change of credit risk according to such obligation
11.9	the regulatory adjustments which are deductible from the added capital, but in connection with its insufficient level subtracted from fixed capital
11:10	the excess amount which is subject to deduction from fixed capital if investments of bank (investments of bank into financial instruments of the financial organizations in which the bank has less than 10 (ten) percent of issued shares (shares in the authorized capital)) exceed 10 (ten) percent from fixed capital of bank after application of the regulatory adjustments specified in lines 11.1, 11. 2, 11. 3, 11. 4, 11. 5, 11. 6, 11. 7, 11.8 and 11.9
11:11	the excess amount which is subject to deduction from fixed capital if investments of bank (investments of bank into common shares of the financial organization in which the bank has 10 (ten) and more percent from issued shares (shares in the authorized capital)) exceed 10 (ten) percent from fixed capital of bank after application of the regulatory adjustments specified in lines 11.1, 11. 2, 11.3, 11.4, 11.5, 11.6, 11.7, 11.8, 11.9 and 11.10
11:12	the excess amount which is subject to deduction from fixed capital if the part of the deferred tax assets recognized concerning deductible temporary differences, reduced on pro rata basis by the amount of deferred tax liabilities (except for the deferred tax liabilities recognized concerning intangible assets including goodwill) exceeds 10 (ten) percent from fixed capital of bank after application of the regulatory adjustments specified in lines 11.1, 11. 2, 11.3, 11.4, 11.5, 11.6, 11.7, 11.8, 11.9 and 11.10
11:13	the excess amount which is subject to deduction from fixed capital if investments of bank into common shares of the financial organization in which the bank has 10 (ten) and more percent from issued shares (shares in the authorized capital) and the part of the deferred tax assets recognized concerning deductible temporary differences, reduced on pro rata basis by the amount of deferred tax liabilities (except for the deferred tax liabilities recognized concerning intangible assets including goodwill) in total exceed 17,65 (seventeen whole sixty five 100-th) percent of difference of fixed capital of bank after application of the regulatory adjustments specified in lines 11.1, 11. 2, 11. 3, 11. 4, 11. 5, 11. 6, 11. 7, 11.8 and 11.9 and the amount which is subject to deduction from fixed capital, specified in lines 11.10, 11.11 and 11. 12, reduced by the amounts which are deductible from fixed capital, specified in the lines 11.10, 11,11 and 11.12
12	Added capital as amount:
12.1	the termless agreements corresponding to criteria for classification of tools within equity of bank of which at the same time the financial asset at one person and the financial liability or other financial instrument confirming the right to share of the assets of the legal entity which remained later deductions of all its obligations at other person results
12.2	the paid preferred shares corresponding to the established criteria
13	The added capital behind minus:
13.1	investments of bank into own termless financial instruments by direct or indirect method
13.2	own redeemed preferred shares of bank
13.3	the excess amount which is subject to deduction from the added capital if investments of bank (investments of bank into financial instruments of the financial organizations in which the bank has less than 10 (ten) percent of issued shares (shares in the authorized capital)) exceed 10 (ten) percent from fixed capital of bank after application of the regulatory adjustments specified in lines 11.1, 11. 2, 11. 3, 11. 4, 11. 5, 11. 6, 11. 7, 11.8 and 11.9
13.4	investments of bank into termless financial instruments of the financial organizations in which the bank has 10 (ten) and more percent from issued shares (shares in authorized the capital, deductible from the added capital
13.5	the regulatory adjustments which are deductible from the capital of the second level, but in connection with its insufficient level subtracted from the added capital
14	Capital of the second level
15	Subordinated debt
16	The capital of the second level behind minus:
16.1	the redeemed own subordinated debt of bank
16.2	the amount of excess of investments of bank (investment of bank into financial instruments of the financial organizations in which the bank has less than 10 (ten) percent of issued shares (shares in the authorized capital) in total exceeding 10 (ten) percent from fixed capital of bank after application of regulatory adjustments), increased by share of investments into subordinated debt in the total amount of investments
16.3	investments of bank into subordinated debt of the financial organizations, in which the bank has 10 (ten) percent and more from issued shares (shares in the authorized capital), the legal entity, deductible from the capital of the second level
17	Coefficient of sufficiency of fixed capital of kl
18	Capital adequacy ratio of the first kl-2 level
19	Coefficient of sufficiency of equity of k2
20	Retained net income of bank on which restriction regarding the termination of dividend payout and the return share repurchase is imposed
21	Not invested remaining balance of means accepted on the terms of the custodial agreement

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