RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of December 19, 2015 No. 227

About approval of forms, terms and frequency of provision by liquidation commission voluntarily and compulsorily liquidated banks of reports and the additional information

According to the Law of the Republic of Kazakhstan of August 31, 1995 "About banks and banking activity in the Republic of Kazakhstan" and of March 19, 2010 "About the state statistics" the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve the following report forms and the additional information, banks represented by liquidation commissions voluntarily and compulsorily liquidated (further – the liquidated bank):

1) report form on off-balance accounts of the liquidated bank according to appendix 1 to this resolution;

2) report form about condition of assets of the liquidated bank according to appendix 2 to this resolution;

3) report form about condition of obligations of the liquidated bank according to appendix 3 to this resolution;

4) report form about movement of money of the liquidated bank according to the current account in tenge according to appendix 4 to this resolution;

5) report form about movement of money of the liquidated bank according to the current account in foreign currency according to appendix 5 to this resolution;

6) report form about movement of money of the liquidated bank on cash desk in tenge according to appendix 6 to this resolution;

7) report form about movement of money of the liquidated bank on cash desk in foreign currency according to appendix 7 to this resolution;

8) report form about condition of receivables of the liquidated bank according to appendix 8 to this resolution;

9) report form about realization of mortgage property of the liquidated bank according to appendix 9 to this resolution;

10) report form about condition of own property of the liquidated bank according to appendix 10 to this resolution;

11) report form about the expenses made by liquidation commission of the liquidated bank according to appendix 11 to this resolution;

12) report form about the property leased by liquidation commission according to appendix 12 to this resolution;

13) report form about the number of employees of liquidation commission according to appendix 13 to this resolution;

14) form of register of requirements of the creditors of the liquidated bank declared after the expiration of fixed term for presentation of claims (statements) which are not included in the register of requirements of creditors according to appendix 14 to this resolution;

15) report form about collection of receivables of the liquidated bank according to appendix 15 to this resolution;

16) report form about condition of mortgage property of the liquidated bank according to appendix 16 to this resolution;

17) report form according to the lost documents of debtors of the liquidated bank according to appendix 17 to this resolution;

18) report form about the brought criminal cases concerning leading employees, debtors, the chairman, members or employees of liquidation commission of the liquidated bank according to appendix 18 to this resolution;

19) form of the interim liquidation balance sheet according to appendix 19 to this resolution;

20) form of the list of creditors of the liquidated bank for the beginning of liquidating process according to appendix 20 to this resolution;

21) form of register declared by creditors of the liquidated bank of claims (statements) according to appendix 21 to this resolution;

22) form of register of unclaimed accounts payable of the liquidated bank according to appendix 22 to this resolution;

23) form of register of own property of the liquidated bank according to appendix 23 to this resolution;

24) form of register of receivables of the liquidated bank according to appendix 24 to this resolution;

25) report form on off-balance accounts of the liquidated bank on form according to appendix 25 to this resolution;

26) form of the register of requirements of the creditors included in the interim liquidation balance sheet of the liquidated bank according to appendix 26 to this resolution;

27) form of data on the available variations of data of the interim liquidation balance sheet of the liquidated bank in comparison with balance for the beginning of liquidating process according to appendix 27 to this resolution;

28) form of changes and (or) amendments in the register of requirements of the creditors included in the interim liquidation balance sheet of the liquidated bank according to appendix 28 to this resolution;

29) form of the liquidation balance sheet of the liquidated bank according to appendix 29 to this resolution.

2. (Further – liquidation commission) are understood as reports of liquidation commissions of the liquidated banks:

1) the report on the done work in day (the daily report);

2) the report on the done work in month (the monthly report);

3) the report on the done work for the first half of the year (the report for the first half of the year);

4) the report on the done work for year (annual statement);

5) interim liquidation balance sheet;

6) report on liquidation;

7) liquidation balance sheet.

3. The daily report is submitted in National Bank of the Republic of Kazakhstan (further – National Bank) by means of fax or electronic communication in the following terms:

1) in case of absence at liquidation commission of divisions - no later than 11:00 hours of time of the city of Astana of the working day following behind reporting day;

2) in the presence at liquidation commission of divisions - no later than 16:00 hours of time of the city of Astana of the working day following behind reporting day.

The monthly report is submitted in National Bank:

in case of absence at liquidation commission of divisions - no later than 6 (sixth) following for reporting;

in the presence at liquidation commission of divisions - no later than 8 (eighth) following for reporting.

The report for the first half of the year is submitted in National Bank:

in case of absence at liquidation commission of divisions - not later 6 on the (sixth) of July;

in the presence at liquidation commission of divisions - not later 8 on the (eighth) of July.

The annual statement is submitted in National Bank:

in case of absence at liquidation commission of divisions - not later 25 on the (twenty fifth) of January the year following for reporting;

in the presence at liquidation commission of divisions - not later 30 on the (thirtieth) of January the year following for reporting.

4. The daily report is presented in type of information about condition of liquidating process in bank, containing data about:

1) to work within the preliminary pre-judicial dispute resolution and (or) legal proceedings;

2) realization of property of bank;

3) revenues to the current account and in cash desk;

4) acceptance, dismissal and transfer to other position of employees of liquidation commission;

5) settlings with creditors, and also the additional information connected with activities of liquidation commission for the main directions it activities.

5. The monthly report includes:

1) balance of the liquidated bank on reporting date;

2) the reports and the additional information provided by subitems 1), 2), 3), 4), 5), 6), 7), 8), 9), 10), 11), 12), 13) and 14) of Item 1 of this resolution;

3) the explanatory note about condition of liquidating process in bank for the accounting period (further – the explanatory note) containing information specified in Item 8 of this resolution.

6. The report for the first half of the year includes:

1) balance of the liquidated bank on reporting date;

2) the reports and the additional information provided by subitems 1), 2), 3), 4), 5), 6), 7), 8), 9), 10), 11), 12), 13), 14), 15), 16), 17) and 18) of Item 1 of this resolution;

3) the explanatory note containing information specified in Item 8 of this resolution.

Reporting date of the report for the first half of the year is on the (first) of July 1 years.

The report on the work done by liquidation commission of bank for the second half of the year in National Bank is not submitted.

7. The annual statement includes:

1) balance of the liquidated bank on reporting date;

2) the reports and the additional information provided by subitems 1), 2), 3), 4), 5), 6), 7), 8), 9), 10), 11), 12), 13), 14), 15), 16), 17) and 18) of Item 1 of this resolution;

3) the explanatory note containing information specified in Item 8 of this resolution.

8. The explanatory note for the accounting period (monthly, semi-annual, annual reports) contains information about (about):

1) changes on assets and liabilities of bank with indication of the change reasons;

2) to the characteristic of work within the preliminary pre-judicial dispute resolution and (or) legal proceedings;

3) to work of liquidation commission with property of bank;

4) to the characteristic of work of liquidation commission with creditors and on current debt of bank;

5) expenses on liquidating production;

6) main problems and prospects of completion of liquidating production of bank.

In the explanatory note information on actions, the debtors of the liquidated bank posted in connection with loss, and about work with mortgage property of the liquidated bank is reflected.

9. The interim liquidation balance sheet provided by the subitem 19) of Item 1 of this resolution is constituted based on the following documents:

1) personal accounts to balance sheet accounts, registers of analytical and synthetic accounting of bank;

2) inventory reports of accounting and legal documents, assets and liabilities of bank;

3) balance of the liquidated bank for the beginning of liquidating process;

4) disaggregations of all balance sheet accounts for the beginning of liquidating process;

5) data on off-balance accounts for the beginning of liquidating process of the liquidated bank;

6) the additional information provided by subitems 20), 21), 22), 23) and 24) of Item 1 of this resolution.

10. The following reports and documents are attached to the interim liquidation balance sheet of the liquidated bank:

1) copies of inventory reports of accounting and legal documents, assets and liabilities of bank in one copy;

2) the original of balance of the liquidated bank for the beginning of liquidating process;

3) originals of disaggregations of all balance sheet accounts for the beginning of liquidating process;

4) originals of data on off-balance accounts for the beginning of liquidating process of bank;

5) the additional information provided by subitems 20), 21), 22), 23) and 24) of Item 1 of this resolution in the original and in the copy in one copy;

6) the turnover balance sheet to the interim liquidation balance sheet of the liquidated bank from the beginning of liquidation before date of creation of the interim liquidation balance sheet inclusive;

7) reports and the additional information provided by subitems 25), 26) and 27) of Item 1 of this resolution;

8) the explanatory note containing information about (about):

the events held by liquidation commission;

changes on assets and liabilities since the beginning of liquidation as of date of creation of the interim liquidation balance sheet with indication of the reasons of changes;

condition of receivables and payables;

mortgage and own property of the liquidated bank;

the main problems interfering carrying out liquidating production.

Originals of documents within 5 (five) working days are subject to return to liquidation commission of the liquidated bank in case of involuntary liquidation after approval, and in case of voluntary liquidation - after consideration of the interim liquidation balance sheet by National Bank.

11. The liquidation commission within 5 (five) working days from expiry date of creation of the interim liquidation balance sheet represents it with forms of the reporting and documents in duplicate to National Bank for its approval, and in case of voluntary liquidation before approval of bank by general shareholder meeting - for consideration.

12. Changes and (or) amendments in the register of requirements of the creditors included in the interim liquidation balance sheet of the liquidated bank (further - changes and (or) amendments in the register of requirements of creditors) provided by the subitem 28) of Item 1 of this resolution are drawn up within 10 (ten) working days from the date of adoption of the decision by liquidation commission.

If changes and (or) amendments in the register of requirements of creditors, involve change of the obligations of bank to his creditors reflected in the approved interim liquidation balance sheet, the liquidation commission at the same time constitutes the balance sheet of the liquidated bank as of date of modification and (or) amendments in the register of requirements of creditors.

13. The liquidation commission represents to National Bank for approval (in case of involuntary liquidation) or considerations before approval of bank by general shareholder meeting (in case of voluntary liquidation) changes and (or) amendments in the register of requirements of creditors created in duplicate and the balance sheet with appendix:

1) the explanatory note about the reasons of modification and (or) amendments in the register of requirements of creditors and copies of the documents certifying their justification;

2) disaggregations of balance sheet items of the liquidated bank with indication of accounts.

The National Bank within 15 (fifteen) calendar days claims (in case of involuntary liquidation) or considers (in case of voluntary liquidation) changes and (or) amendments in the register of requirements of creditors.

After approval (in case of involuntary liquidation) or considerations (in case of voluntary liquidation) changes and (or) amendments in the register of requirements of creditors one copy of this document is subject to return to liquidation commission, and the second remains in National Bank.

The copy of approved changes and (or) amendments in the register of requirements of creditors of voluntarily liquidated bank is submitted in National Bank for data within 2 (two) working days after date of their approval by general shareholder meeting of the liquidated bank.

14. The report on liquidation and the liquidation balance sheet of the liquidated bank is constituted after carrying out by liquidation commission in full of actions for completion of cases of the liquidated bank and contains information about (about):

1) date and the body which made the decision on liquidation of the liquidated bank;

2) appointment of temporary administration (in case of involuntary liquidation of the liquidated bank) and liquidation commission, change of structure of liquidation commission;

3) accomplishment of priority actions, creation and approval of the interim liquidation balance sheet;

4) forming, approval and functioning of creditor committee of the liquidated bank;

5) condition of assets of the liquidated bank for the beginning of process of liquidation;

6) the held events for collection of receivables from debtors of the liquidated bank;

7) the held events for realization of property of the liquidated bank;

8) movement of money according to the current account and cash desk, lack of money on the current account of the liquidated bank;

9) obligations of the liquidated bank as of start date of process of liquidation;

10) accomplishment of obligations to creditors of the liquidated bank.

Copies of the documents confirming holding by liquidation commission actions for completion of cases of the liquidated bank in one copy are attached to the report on liquidation of the liquidated bank.

15. The report on liquidation and the liquidation balance sheet of the liquidated bank provided by the subitem 29) of Item 1 of this resolution are represented in one copy to National Bank for review (in case of involuntary liquidation) or considerations before approval by general shareholder meeting of the liquidated bank (in case of voluntary liquidation).

The National Bank approves (in case of involuntary liquidation) or considers (in case of voluntary liquidation) the report on liquidation and the liquidation balance sheet within 30 (thirty) calendar days from the date of their receipt.

The report on liquidation and the liquidation balance sheet of the liquidated bank after coordination (in case of involuntary liquidation) or considerations (in case of voluntary liquidation) return to liquidation commission of the liquidated bank, in National Bank there is their copy.

16. Liquidation commission:

1) compulsorily liquidated bank within 5 (five) working days after coordination with National Bank submits the report on liquidation and the liquidation balance sheet of the liquidated bank in court for approval;

2) voluntarily liquidated bank within 10 (ten) working days after consideration by National Bank is submitted by the report on liquidation and the liquidation balance sheet of the liquidated bank for approval of general shareholder meeting.

The liquidation commission of compulsorily liquidated bank after submission of the report on liquidation into court monthly brings into National Bank information on the course of its consideration in court.

The liquidation commission represents to the copy approved the report on liquidation and the liquidation balance sheet of the liquidated bank to National Bank in the terms established by the Law of the Republic of Kazakhstan of August 31, 1995 "About banks and banking activity in the Republic of Kazakhstan".

17. Declare invalid the resolution of Board of National Bank of the Republic of Kazakhstan of December 24, 2012 No. 375 "About approval of forms, terms and frequency of submission by liquidation commissions of reports and the additional information of the liquidated banks in the Republic of Kazakhstan and the Instruction for their filling" (registered in the Register of state registration of regulatory legal acts at No. 8327, published on June 26, 2013 in the Kazakhstanskaya Pravda newspaper No. 216 (27490)).

18. To department of methodology of control and supervision (Abdrakhmanov N. A.) 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.

19. 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.

20. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Smolyakov O. A.

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

It is approved Acting as Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan January 13, 2016

_________________ B. Imanaliyev

Appendix 1

to the Resolution of Board of National Bank of the Republic of Kazakhstan of December 19, 2015 No. 227

The form intended for collection of administrative data

The report on off-balance accounts of the liquidated bank

Accounting period: on "___" _________________ 20 __ years

Index: F1-LKB

Frequency: monthly, semi-annual, annual

Represent: liquidation commissions voluntarily and compulsorily liquidated banks

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

Representation term:

monthly report:

in case of absence at liquidation commission of divisions - no later than 6 (sixth) following for reporting;

in the presence at liquidation commission of divisions - no later than 8 (eighth) following for reporting;

the report for the first half of the year:

in case of absence at liquidation commission of divisions - not later 6 on the (sixth) of July;

in the presence at liquidation commission of divisions - not later 8 on the (eighth) of July;

annual statement:

in case of absence at liquidation commission of divisions - not later 25 on the (twenty fifth) of January the year following for reporting;

in the presence at liquidation commission of divisions - not later 30 on the (thirtieth) of January the year following for reporting.

Form

_______________________________________

(the name of the liquidated bank)

as of 01 __________ 20 ___ years

(in thousands of tenges)

Number accounts	Account name	Amount		Changes (column 4 - the column 3)
		On the previous reporting date	On reporting date
1	2	3	4	5
	Conditional and possible requirements
6000	Accounts on letters of credit
6005	Possible requirements for the issued unpaid letters of credit
6010	Possible requirements for the confirmed unpaid letters of credit
6020	Possible requirements for the issued paid letters of credit
6025	Possible requirements for the confirmed paid letters of credit
6030	Possible requirements of bank beneficiary for unpaid letters of credit
6040	Possible requirements of the reimbursing bank to emitting bank
6050	Accounts on guarantees
6055	Possible requirements for the issued or confirmed guarantees
6075	Possible requirements for the accepted guarantees
6080	Requirements to the debtor on forfaiting transactions
6100	Accounts on placement of deposits of loans in the future
6105	Future requirements for the placed deposits
6125	Conditional requirements for the irrevocable loans granted in the future
6126	Conditional requirements for the revocable loans granted in the future
6130	Motionless deposits of clients
6150	Accounts on receipt of deposits and loans in the future
6155	Conditional requirements for receipt of deposits in the future
6175	Conditional requirements for receipt of loans in the future
6177	Conditional requirements for the granted loans
6180	Possible requirements for bills of exchange
6200	Accounts on acquisition of securities and on other derivative financial instruments
6205	Conditional requirements for security purchase
6210	Conditional requirements for transactions future
6225	Conditional requirements for the acquired option transactions - "call/put"
6230	The acquired agreement on future remuneration - contra account
6240	Interest rate swap
6300	Accounts on security sale and on other derivative financial instruments
6305	Conditional requirements for security sale
6325	Conditional requirements for the sold option transactions - "call/put" - contra account"
6330	The realized agreement on future remuneration
6350	Conditional requirements for other derivative financial instruments
6400	Accounts on purchase and sale of currency values
6405	Conditional requirements for purchase and sale of foreign currency
6415	Conditional requirements for purchase and sale of the affined precious metals
	Contingent and possible obligations
6500	Accounts on letters of credit
6505	Possible obligations according to the issued unpaid letters of credit
6510	Possible obligations according to the confirmed unpaid letters of credit
6520	Possible obligations according to the issued paid letters of credit
6525	Possible obligations according to the confirmed paid letters of credit
6530	Possible obligations of bank beneficiary according to unpaid letters of credit
6540	Possible obligations on rambursirovaniye
6550	Accounts on guarantees
6555	Possible obligations on the issued or confirmed guarantees
6575	Possible reduction of requirements for the accepted guarantees
6580	Obligations on forfaiting transactions
6600	Accounts on placement of deposits and loans in the future
6605	Contingent obligations on placement of deposits in the future
6625	Contingent obligations on the irrevocable loans granted in the future
6626	Contingent obligations on the revocable loans granted in the future
6630	Obligations on motionless deposits of clients
6650	Accounts on receipt of deposits and loans in the future
6655	Future obligations on the received deposits
6675	Future obligations on the obtained loans
6677	Contingent obligations on the granted loans

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