of January 28, 2016 No. 41
About approval of Rules of accounts presentation by the financial organizations
According to the subitem 65) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan", the subitem 1) of Item 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" 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 the enclosed Rules of accounts presentation by the financial organizations.
2. Recognize invalid regulatory legal acts of the Republic of Kazakhstan according to appendix to this resolution.
3. To accounting department (Rakhmetova S. K.) in the procedure established by the legislation of the Republic of Kazakhstan to provide:
1) together with Legal support department (Sarsenov N. V.) state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;
2) the direction of this resolution in 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":
on official publication in information system of law of Ad_let within ten calendar days after its state registration in the Ministry of Justice of the Republic of Kazakhstan;
for inclusion in the State register of regulatory legal acts of the Republic of Kazakhstan, Reference control bank of regulatory legal acts of the Republic of Kazakhstan within ten calendar days from the date of its obtaining by National Bank of the Republic of Kazakhstan after 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.
4. 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.
5. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Galiyeva D. T.
6. This resolution becomes effective after ten calendar days after day of its first official publication.
Chairman of National Bank
D. Akishev
|
It is approved Committee according to the statistics Ministry of national economy of the Republic of Kazakhstan Acting Chairman February 16, 2016 |
Imanaliyev B. Z. _________ |
Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of January 28, 2016 No. 41
1. These rules of accounts presentation by the financial organizations (further – Rules) parts two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan", the subitem 1) of Item 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting", the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" are developed according to the subitem 65) and determine procedure for accounts presentation by the financial organizations (further – the organizations), including forms, the list, frequency and terms of its representation.
2. The financial reporting is submitted in electronic format.
3. The financial reporting of the organizations (except for the single accumulation pension fund) is on paper signed by the first head or person fulfilling its duties the chief accountant, the contractor and stored at the organization. Upon the demand of National Bank of the Republic of Kazakhstan (further - National Bank) and (or) territorial branch of National Bank the organization (except for the single accumulation pension fund) no later than 2 (two) working days from the date of receipt of request represents the financial reporting on paper which does not contain corrections and erasures.
4. The financial reporting of the organizations (except for the single accumulation pension fund) provided in electronic format corresponds to the financial reporting on paper. Identity of the data represented in electronic format on paper is provided to data with the first head of the organization or person fulfilling its duties.
In the annual financial reporting availability of 2 (two) or more comparatives period is on paper allowed.
5. The financial reporting of the single accumulation pension fund in electronic format certified by means of the digital signature of the first head or person fulfilling its duties and the chief accountant is stored in the automated information system of the single accumulation pension fund. Upon the demand of National Bank and (or) territorial branch of National Bank the single accumulation pension fund no later than 2 (two) working days from the date of receipt of request represents the financial reporting in electronic format unloaded from the automated information system of the single accumulation pension fund.
6. Completeness and accuracy of the data of the financial reporting which is stored in the automated information system of the single accumulation pension fund is provided with the first head of the single accumulation pension fund or person fulfilling its duties.
7. In case of identification of mistakes in earlier provided to National Bank and (or) territorial branch of National Bank of the financial reporting the organization provides error correction by implementation of the following events in the specified sequence:
1) corrects the found error by implementation of accounting entry and retrospective adjustment in the financial reporting of that accounting period in which corrective accounting entry was performed;
2) is sent to National Bank and (or) territorial branch of National Bank by the written notice on paper with indication of the description of the revealed mistake in earlier provided financial reporting.
8. The organizations represent to National Bank, to territorial branch of National Bank in the place of the stay together with the monthly, quarterly and annual financial reporting the explanatory note in electronic format in which perform disaggregation according to the balance sheet items "other assets" and "other obligations", and also under Articles of the report on profits and losses/comprehensive income statement "other incomes" and "other expenses".
Banks of the second level in the explanatory note perform in addition disaggregation under the articles "interest incomes" and "interest expenses" of the report on profits and the losses/comprehensive income statement and the cash flow statement.
9. Annually till 31 on the (thirty first) of May (inclusive) the year following after accounting year represent the annual financial reporting to National Bank, and in case of availability affiliated (affiliated) to the organization (organizations) – the separate and consolidated annual financial reporting in electronic format, constituted according to international accounting standards, and in the cases provided by the laws of the Republic of Kazakhstan, confirmed with auditing organization which include the balance sheet in form according to appendix 1 to Rules, the report on profits and losses/comprehensive income statement on form according to appendix 2 to Rules, the cash flow statement in form according to appendix 3 to Rules and the statement of changes in equity in form according to appendix 4 to Rules, the following organizations:
1) banks of the second level;
2) insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers;
3) the single accumulation pension fund on own assets;
4) the Voluntary accumulation pension funds on own assets;
5) the organizations performing broker and dealer activities in the security market;
6) managing directors of investment portfolio;
7) the organizations performing transfer - agency activities in the security market;
8) the organizations performing separate types of banking activities including the legal entity, earlier being subsidiary bank (except for the legal entities performing activities only through exchange points based on the license of National Bank of the Republic of Kazakhstan for exchange transactions with cash foreign currency and legal entities whose exclusive activities is collection of banknotes, coins and values);
9) societies of mutual insurance;
10) the organization guaranteeing implementation of insurance payments to insurers (insured, to beneficiaries) in case of liquidation of insurance companies
11) organizer of the biddings and clearing organization.
10. The organizations performing microfinancial activities annually till 30 (inclusive) the year following after accounting year represent on the (thirtieth) of April to territorial branch of National Bank in the place of the stay the annual financial reporting in electronic format constituted according to international accounting standards or international accounting standards for small and medium business which includes the balance sheet in form according to appendix 1 to Rules, the report on profits and losses/comprehensive income statement on form according to appendix 2 to Rules, the cash flow statement in form according to appendix 3 to Rules and the statement of changes in equity in form according to appendix 4 to Rules.
11. The single accumulation pension fund represent the annual financial reporting on pension assets to National Bank annually till 30 on the (thirtieth) of April (inclusive) the year following after accounting year in electronic format, confirmed with auditing organization according to Item 3 of article 60 of the Social code of the Republic of Kazakhstan which includes the report on the net pension assets created at the expense of compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions in form according to appendix 5 to Rules, the report on the net pension assets created at the expense of compulsory pension contributions of the employer in form according to appendix 5-1 to Rules, the report on the target assets created due to target accumulatings in form according to appendix 5-2 to Rules, the report on changes in the net pension assets created at the expense of compulsory pension contributions compulsory professional pension contributions and voluntary pension contributions in form according to appendix 6 to Rules and the report on changes in the net pension assets created at the expense of compulsory pension contributions of the employer in form according to appendix 6-1 to Rules.
The Voluntary accumulation pension funds represent the annual financial reporting on pension assets to National Bank annually till 30 on the (thirtieth) of April (inclusive) the year following after accounting year in electronic format, confirmed with auditing organization according to Item 3 of article 60 of the Social code of the Republic of Kazakhstan which includes the report on the net pension assets created at the expense of compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions in form according to appendix 5 to Rules and the report on changes in net pension assets of the created at the expense of compulsory pension contributions, compulsory professional pension contributions and voluntary pension contributions on form according to appendix 6 to Rules.
12. The organizations which accepted assets and liabilities as a result of transaction on simultaneous transfer of assets and obligations represent to National Bank the annual financial reporting, and in case of availability affiliated (affiliated) to the organization (organizations) - the separate and consolidated annual financial reporting in electronic format, constituted according to international accounting standards and confirmed with auditing organization, for accounting year in which there was transaction on simultaneous transfer of assets and obligations, till 31 on the (thirty first) of May (inclusive) the year following after accounting year which includes the balance sheet in form according to appendix 1 to Rules, the report on profits and losses/comprehensive income statement on form according to appendix 2 to Rules, the cash flow statement in form according to appendix 3 to Rules and the statement of changes in equity in form according to appendix 4 to Rules.
13. Reports on movement of money of banks of the second level are constituted according to international accounting standards on direct method.
14. In National Bank the quarterly financial reporting:
Banks of the second level represent 1) no later than 60 (sixty) calendar days following reporting quarter in the following forms:
the balance sheet in form according to appendix 1 to Rules;
the report on profits and losses/comprehensive income statement on form according to appendix 2 to Rules;
the cash flow statement in form according to appendix 3 to Rules;
the statement of changes in equity in form according to appendix 4 to Rules.
Banks of the second level in case of availability affiliated (affiliated) the organizations (organizations) represent the separate quarterly financial reportings and the consolidated quarterly financial reportings constituted according to international accounting standards, certified by auditing organization (in the presence), in time, established by part one of this subitem, and in the forms specified in part one of this subitem;
Insurance brokers represent 2) no later than 6 (sixth) working days of the month following reporting quarter in the following forms:
the balance sheet in form according to appendix 7 to Rules;
the profit and loss statement in form according to appendix 8 to Rules;
3) the organizations performing separate types of banking activities (except for the National operator of mail, the mortgage organizations, legal entities performing activities only through exchange points based on the license of National Bank for exchange transactions with cash foreign currency, legal entities whose exclusive activities is collection of banknotes, coins and values, and the legal entity, earlier being subsidiary bank, the central depositary, the organizer of the biddings, the clearing organization, the brokers and (or) dealers performing separate types of banking activities based on the corresponding license of the Agency of the Republic of Kazakhstan on regulation and development of the financial market (further - authorized body)) are represented no later than 20 (twentieth) following reporting quarter in the following forms:
the balance sheet in form according to appendix 7 to Rules;
the profit and loss statement in form according to appendix 8 to Rules.
15. In the place of the stay represent the quarterly financial reporting to territorial branch of National Bank:
1) in forms according to appendices 7 and 8 to Rules:
the microfinancial organizations, credit partnerships and pawnshops applying international accounting standards no later than 25 (twenty fifth) following reporting quarter;
2) in forms according to appendices 8-1 and 8-2 to Rules:
the microfinancial organizations, credit partnerships and pawnshops applying international accounting standards to small and medium business no later than 25 (twenty fifth) following reporting quarter.
16. In National Bank the monthly financial reporting:
The insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations represent 1) no later than 8 (eighth) working days of the month following month under report in the following forms:
the balance sheet in form according to appendix 9 to Rules;
the profit and loss statement in form according to appendix 10 to Rules;
The single accumulation pension fund represents 2) no later than 20 (twentieth) following month under report in the following forms:
the balance sheet in form according to appendix 11 to Rules;
the profit and loss statement in form according to appendix 12 to Rules;
the report on the net pension assets created at the expense of compulsory pension contributions, compulsory professional pension contributions, voluntary pension contributions on form according to appendix 13 to Rules;
the report on the net pension assets created at the expense of compulsory pension contributions of the employer on form according to appendix 13-1 to Rules;
the report on the target assets created due to target accumulatings in form according to appendix 13-2 to Rules;
the report on changes in the net pension assets created at the expense of compulsory pension contributions, compulsory professional pension contributions, voluntary pension contributions on form according to appendix 14 to Rules;
the report on changes in the net pension assets created at the expense of compulsory pension contributions of the employer on form according to appendix 14-1 to Rules;
The Voluntary accumulation pension funds represent 3) no later than 5 (fifth) working days of the month following month under report in the following forms:
the balance sheet in form according to appendix 11 to Rules;
the profit and loss statement in form according to appendix 12 to Rules;
the report on net pension assets on form according to appendix 13 to Rules;
the report on changes in net pension assets on form according to appendix 14 to Rules;
The organizations performing broker and dealer activities in the security market represent 4) no later than 5 (fifth) working days of the month following month under report in the following forms:
the balance sheet in form according to appendix 15 to Rules;
the profit and loss statement in form according to appendix 16 to Rules;
Managing directors of investment portfolio represent 5) no later than 5 (fifth) working days of the month following month under report in the following forms:
the balance sheet in form according to appendix 15 to Rules;
the profit and loss statement in form according to appendix 16 to Rules;
the balance sheet on assets of investment fund (other clients) in form according to appendix 17 to Rules;
the profit and loss statement on assets of investment fund (other clients) in form according to appendix 18 to Rules;
the report on net pension assets on form according to appendix 19 to Rules;
the report on changes in net pension assets on form according to appendix 20 to Rules;
The insurance companies having the license in industry "life insurance" and performing the conclusion of the insurance contracts providing conditions of participation of the insurer in investments of the insurer represent 6) no later than 6 (sixth) working days of the month following month under report in the following forms:
the balance sheet on assets of investment fund (other clients) in form according to appendix 17 to Rules;
the profit and loss statement on assets of investment fund (other clients) in form according to appendix 18 to Rules;
The National operator of mail represents 7) no later than 25 (twenty fifth) following month under report in the following forms:
the balance sheet in form according to appendix 7 to Rules;
the profit and loss statement in form according to appendix 21 to Rules;
8) the central depositary represents no later than 20 (twentieth) following month under report in the following forms:
the balance sheet in form according to appendix 7 to Rules;
the profit and loss statement in form according to appendix 8 to Rules;
9) the organizer of the biddings, the clearing organization are represented no later than 20 (twentieth) following month under report in the following forms:
the balance sheet in form according to appendix 7 to Rules;
the profit and loss statement in form according to appendix 8 to Rules;
10) the organization guaranteeing implementation of insurance payments to insurers (insured, to beneficiaries) in case of liquidation of insurance companies, represents no later than 5 (fifth) working days (inclusive) the month following month under report in the following forms:
the balance sheet in form according to appendix 22 to Rules;
the profit and loss statement in form according to appendix 23 to Rules.
to Rules of accounts presentation by the financial organizations
The form intended for collection of administrative data
It is represented: in National Bank of the Republic of Kazakhstan, territorial branch of National Bank of the Republic of Kazakhstan.
The form of administrative data is placed on official Internet resource: www.nationalbank.kz.
Balance sheet
Index of form of administrative data: F1.
Frequency: annual/quarterly.
Accounting period: as of "___" ____________ 20 ___ years.
The group of people, providing information: banks of the second level, the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations and insurance brokers, the single accumulation pension fund on own assets, the Voluntary accumulation pension fund on own assets, the organizations performing broker and dealer activities in the security market, organizers of the biddings, the clearing organizations managing investment portfolio, the organizations performing the microfinancial activities, the organizations performing transfer - agency activities in the security market, the organizations performing separate types of banking activities including the legal entity, earlier being subsidiary bank (except for the legal entities performing activities only through exchange points based on the license of National Bank of the Republic of Kazakhstan for exchange transactions with cash foreign currency and legal entities, which exclusive activities is collection of banknotes, coins and values), the societies of mutual insurance, the organizations which accepted assets and liabilities as a result of transaction on simultaneous transfer of assets and obligations, the organization guaranteeing implementation of insurance payments to insurers (insured, to beneficiaries) in case of liquidation of insurance companies.
Representation term:
1) banks of the second level, the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations and insurance brokers, the single accumulation pension fund on own assets, the Voluntary accumulation pension fund on own assets, the organizations performing broker and dealer activities in the security market, organizers of the biddings, the clearing organizations managing investment portfolio, the organizations performing transfer - agency activities in the security market, the organizations performing separate types of banking activities including the legal entity, earlier being subsidiary bank (except for the legal entities performing activities only through exchange points based on the license of National Bank of the Republic of Kazakhstan for exchange transactions with cash foreign currency and legal entities whose exclusive activities is collection of banknotes, coins and values), societies of mutual insurance, the organization guaranteeing implementation of insurance payments to insurers (insured, to beneficiaries) in case of liquidation of insurance companies – annually till 31 on the (thirty first) of May (inclusive) the year following after accounting year;
2) the organizations performing microfinancial activities – annually till 30 on the (thirtieth) of April (inclusive) the year following after accounting year;
3) banks of the second level – quarterly no later than 60 (sixty) calendar days following reporting quarter;
4) the organizations which accepted assets and liabilities as a result of transaction on simultaneous transfer of assets and obligations – till 31 on the (thirty first) of May (inclusive) the year following after accounting year in which there was transaction on simultaneous transfer of assets and obligations.
(in thousands of tenges)
|
Name of Articles |
By the end of the reporting period |
For the end of previous year |
|
1 |
2 |
3 |
|
… |
||
|
… |
||
|
Total assets |
||
|
… |
||
|
…. |
||
|
Total obligations |
||
|
… |
||
|
… |
||
|
Total capital |
||
|
Total obligations and capital |
||
|
Name _____________________ _________________________________ |
Address _______________ ____________________ | |
|
________________________________________________ phone | ||
|
E-mail address _________________________________ | ||
|
Contractor __________________________ |
_______________ | |
|
surname, name and middle name (in case of its availability) |
signature, phone | |
|
Chief accountant ___________________ |
__________ |
__________ |
|
surname, name, middle name (in case of its availability) |
signature |
date |
|
The head or person performing it obligations __________________________ |
_______________ | |
|
surname, name and middle name (in case of its availability) |
signature | |
Note: the form is filled according to the explanation on filling of the form intended for collection of administrative data, "Balance sheet" according to Appendix to Appendix 1 to Rules of accounts presentation by the financial organizations.
Appendix
to Rules of accounts presentation by the financial organizations
The explanation on filling of the form intended for collection of administrative data, "Balance sheet" (index – F 1, frequency: annual/quarterly)
Chapter 1. General provisions
1. This explanation determines single requirements for filling of the form intended for collection of administrative data, "Balance sheet" (further – form).
2. The form is developed according to the subitem 65) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan".
3. The form is represented annually and quarterly as of the end of the accounting period.
In case of availability affiliated (affiliated) the organizations (organizations) – banks of the second level, the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations and insurance brokers, the single accumulation pension fund on own assets, the Voluntary accumulation pension fund on own assets, the organizations performing broker and dealer activities in the security market, organizers of the biddings, the clearing organizations managing investment portfolio, the organizations performing the microfinancial activities, the organizations performing transfer - agency activities in the security market, the organizations performing separate types of banking activities including the legal entity, earlier being subsidiary bank (except for legal entities, performing activities only through exchange points based on the license of National Bank of the Republic of Kazakhstan for exchange transactions with cash foreign currency, and legal entities whose exclusive activities is collection of banknotes, coins and values), societies of mutual insurance represent the separate balance sheet and the consolidated balance sheet.
The organizations which accepted assets and liabilities as a result of transaction on simultaneous transfer of assets and obligations in case of availability affiliated (affiliated) the organizations (organizations) represent the separate balance sheet and the consolidated balance sheet, for accounting year in which there was transaction on simultaneous transfer of assets and obligations.
4. The unit of measure used when filling form is established in thousands of tenges. The amount less than 500 (five hundred) tenges is rounded to 0 (zero), and the amount equal of 500 (five hundred) tenges and above, is rounded to 1000 (thousand) tenges.
5. The filled form is signed by the head or person fulfilling its duties, the chief accountant and the contractor.
Chapter 2. Filling of form
6. When filling column 1 of the name of Articles are filled randomly, proceeding from transactions of the organization.
7. In column 2 data by the end of the reporting period, including the last day of the accounting period are specified.
8. In column 3 data for the end of previous year are specified.
9. Type of the financial reporting: separate and consolidated.
to Rules of accounts presentation by the financial organizations
The form intended for collection of administrative data
It is represented: in National Bank of the Republic of Kazakhstan, territorial branch of National Bank of the Republic of Kazakhstan.
The form of administrative data is placed on official Internet resource: www.nationalbank.kz.
Report on profits and losses/comprehensive income statement
Index of form of administrative data: F2.
Frequency: annual/quarterly.
Accounting period: as of "___" ____________ 20 ___ years.
The group of people, providing information: banks of the second level, the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations and insurance brokers, the single accumulation pension fund on own assets, the Voluntary accumulation pension fund on own assets, the organizations performing broker and dealer activities in the security market, organizers of the biddings, the clearing organizations managing investment portfolio, the organizations performing the microfinancial activities, the organizations performing transfer - agency activities in the security market, the organizations performing separate types of banking activities including the legal entity, earlier being subsidiary bank (except for the legal entities performing activities only through exchange points based on the license of National Bank of the Republic of Kazakhstan for exchange transactions with cash foreign currency and legal entities, which exclusive activities is collection of banknotes, coins and values), the societies of mutual insurance, the organizations which accepted assets and liabilities as a result of transaction on simultaneous transfer of assets and obligations, the organization guaranteeing implementation of insurance payments to insurers (insured, to beneficiaries) in case of liquidation of insurance companies.
Representation term:
1) banks of the second level, the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations and insurance brokers, the single accumulation pension fund on own assets, the Voluntary accumulation pension fund on own assets, the organizations performing broker and dealer activities in the security market, organizers of the biddings, the clearing organizations managing investment portfolio, the organizations performing transfer - agency activities in the security market, the organizations performing separate types of banking activities including the legal entity, earlier being subsidiary bank (except for the legal entities performing activities only through exchange points based on the license of National Bank of the Republic of Kazakhstan for exchange transactions with cash foreign currency and legal entities whose exclusive activities is collection of banknotes, coins and values), societies of mutual insurance, the organization guaranteeing implementation of insurance payments to insurers (insured, to beneficiaries) in case of liquidation of insurance companies – annually till 31 on the (thirty first) of May (inclusive) the year following after accounting year;
2) the organizations performing microfinancial activities – annually till 30 on the (thirtieth) of April (inclusive) the year following after accounting year;
3) banks of the second level – quarterly no later than 60 (sixty) calendar days following reporting quarter;
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