Unofficial translation
Under sub-paragraph 63) of part two of Article 15 of the Law of the Republic of Kazakhstan “On the National Bank of the Republic of Kazakhstan”, sub-paragraphs 1) and 3-4) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”, sub-paragraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan “On State Statistics”, the Board of the National Bank of the Republic of Kazakhstan HEREBY RESOLVES:
Footnote. The preamble - as revised by Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 122 dated 19.12.2022 (shall be effective on 01.01.2023).1. To approve the attached Rules for accounting reporting by branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan
2. The Department of accounting in accordance with the procedure established by the legislation of the Republic of Kazakhstan shall:
1) ensure jointly with the Legal Department, the state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;
2) place this resolution on the official Internet resource of the National Bank of the Republic of Kazakhstan after its official publication;
3) within ten calendar days after the state registration of this resolution, submit to the Legal Department information on the implementation of measures provided for in subparagraph 2) of this paragraph and paragraph 3 of this resolution.
3. The Department of Information and Communications - the press service of the National Bank ensure that within ten calendar days after the state registration of this resolution and send a copy for official publication to periodicals.
4. Control over the execution of this resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan A.M Baimagambetov.
5. This resolution shall enter into force since December 16, 2020 and shall be subject to official publication.
|
Chairman of the National Bank of the Republic of Kazakhstan |
E. Dossayev |
AGREED
Agency of the Republic of Kazakhstan
on Regulation and Development
of the Financial Market
________ "__", 2020
AGREED
Committee on Statistics
Ministry of National
Economy of the Republic of Kazakhstan
________ "__" , 2020
| Approved by resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 21, 2020 №107 |
Rules for accounting reporting by branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan Chapter 1. General provisions
1. These Rules for Accounting Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan (hereinafter referred to as the Rules) have been elaborated under sub-paragraph 63) of part two of Article 15 of the Law of the Republic of Kazakhstan “On the National Bank of the Republic of Kazakhstan”, sub-paragraph 3-4) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan “On Accounting and Financial Reporting”, sub-paragraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan “On State Statistics”, and establish the procedure for reporting on accounting data by branches of non-resident banks of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan, branches of insurance brokers - non-residents of the Republic of Kazakhstan (hereinafter - branches), including forms, list, frequency and terms of its submission.
Footnote. Paragraph 1 - as revised by Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 122 dated 19.12.2022 (shall enter into force on 01.01.2023).2. In accounting reporting, the amount of less than KZT 500 (five hundred) shall be rounded to 0 (zero), and the amount equal to KZT 500 (five hundred) and higher shall be rounded to KZT 1000 (thousand).
3. Accounting reporting shall be submitted in electronic format.
4. Paper-based accounting reporting shall be signed by the head of the branch or the person acting, the chief accountant, the executor and stored at the branch. At the request of the authorized body for regulation, control and supervision of the financial market and financial organizations, the branch shall, not later than 2 (two) calendar days from the date of receipt of the request, submit reporting on accounting data on paper, which shall not contain corrections and erasures.
5. Electronic accounting reporting shall be consistent with paper-based accounting reporting. The identity of data submitted in electronic format, data on paper, shall be provided by the head of the branch or the person acting.
There shall be 2 (two) or more comparative periods allowed in in paper-based annual accounting data.
6. In case of detection of errors in previously submitted to the National Bank of the Republic of Kazakhstan (hereinafter referred to as the National Bank) reporting on accounting data, the branch provides correction of errors by carrying out the following measures in the specified sequence shall:
1) correct the detected error by making an accounting record and retrospective adjustment in the accounting data of the accounting period in which the corrective accounting record was made;
2) send a written notice to the National Bank indicating the description of the detected error in the previously submitted accounting data.
7. The branches shall submit to the National Bank jointly with monthly, quarterly and annual accounting reports an explanatory note in electronic format, which discloses the details and decryption of accounts for the articles of the report on assets and liabilities "other assets" and "other liabilities," as well as for the articles of the report on income and expenses "other income" and "other expenses."
Branches of non-resident banks of the Republic of Kazakhstan additionally shall present in the explanatory note details of the articles "interest income" and "interest expenses" of the income and expenses report and the cash flow report.
8. Cash flow reporting shall be prepared in accordance with international financial reporting standards according to the direct method.
Chapter 2. Annual reporting on accounting data
9. The branches shall submit annual reporting on accounting data prepared in accordance with international financial reporting standards to the National Bank in electronic format per year until April, 30 (inclusive) of the year following the reporting year according to the following forms:
1) report on assets and liabilities in form according to Annex 1 to the Rules;
2) report on income and expenses according to the form according to Annex 2 to the Rules;
3) report of cash flow by form according to Annex 3 to the Rules.
In addition, branches of non-resident insurance organizations of the Republic of Kazakhstan having a license in the "life insurance" industry and concluding insurance contracts providing for the conditions for the participation of the insured in investments shall be submitted to the National Bank annually by April 30 (inclusive) of the year following the reporting year, report on assets of the investment fund (clients) according to the form according to Annex 4 to the Rules and the report on income and expenses on the assets of the investment fund (clients) according to the form according to Annex 5 to the Rules.
Chapter 3. Submission of quarterly and monthly reporting on accounting data
10. To the National Bank quarterly reporting on accounting data:
1) branches of non-resident banks of the Republic of Kazakhstan shall submit not later than 60 (sixty) calendar days following the reporting quarter according to the following forms:
report on assets and liabilities under Annex 1 to the Rules;
report on income and expenses under Annex 2 to the Rules;
report of cash flow under Annex 3 to the Rules;
2) branches of non-resident insurance brokers of the Republic of Kazakhstan shall submit no later than 6 (sixth) calendar day of the month following the reporting quarter according to the following forms:
report of cash flow under Annex 3 to the Rules;
report on assets and form liabilities under Annex 6 to the Rules;
report on income and expenses under Annex 7 to the Rules.
11. To the National Bank monthly reporting on accounting data:
1) branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan shall submit no later than 6 (sixth) calendar day of the month following the reporting month according to the following forms:
report of cash flow under Annex 3 of the Rules;
report on assets and liabilities under Annex 8 to the Rules;
report on income and expenses under Annex 9 to the Rules;
2) branches of non-resident insurance organizations of the Republic of Kazakhstan, licensed in the "life insurance" industry and carrying out the conclusion of insurance contracts providing for the conditions for the participation of the insured in investments, shall submit no later than 6 (sixth) calendar day of the month following the reporting month, according to the following forms:
report on the assets of the investment fund (clients) under Annex 4 to the Rules;
report on income and expenses on assets of the investment fund (clients) under Annex 5 to the Rules.
| Annex 1 Rules for Accounting Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan |
Form for administrative data collection
To be filed: with the National Bank of the Republic of Kazakhstan.
The administrative data form is available on the official Internet resource: www.nationalbank.kz.
Statement of Assets and Liabilities
Footnote. Paragraph 1 - as revised by Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 122 dated 19.12.2022 (shall enter into force on 01.01.2023).
Administrative Data Form Index: F1-FN.
Frequency: quarterly/annually.
Reporting period: as of “___” ____________ 20___.
The circle of persons submitting data: the branches of banks - non-residents of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan, branches of insurance brokers - non-residents of the Republic of Kazakhstan.
Deadline for submission:
1) branches of non-resident banks of the Republic of Kazakhstan:
quarterly not later than 60 (sixty) calendar days following the reporting quarter;
annually by April 30 (inclusive) of the year following the reporting year;
2) branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan, branches of insurance brokers - non-residents of the Republic of Kazakhstan - annually by April 30 (inclusive) of the year following the reporting year.
Document form
(in thousands of tenge)
Name of article | At the end of the reporting period | At the end of the previous year | ||
1 | 2 | 3 | ||
Assets taken as a provision | ||||
… | ||||
… | ||||
Total assets | ||||
… | ||||
… | ||||
Total commitments | ||||
Headquarter account | ||||
… | ||||
Reserves | ||||
… | ||||
Performance results of the branch | ||||
... | ||||
Total commitments, headquarters account, reserves and results of operations of the branch office | ||||
Name _____________________ | Address _______________ ____________________ | |||
Telephone ________________________________________________ | ||||
E-mail address _________________________________ | ||||
Performed by __________________________ | _______________ | |||
surname, first name and patronymic (if any) | signature, contact number | |||
Chief Accountant ___________________ | __________ | __________ | ||
surname, first name, patronymic (if any) | signature | date | ||
Head or person acting in his/her capacity _______________________ | _______________ | |||
surname, first name and patronymic (if any) | signature | |||
| Annex to the Form for Administrative Data Collection “Statement of Assets and Liabilities” |
Clarification on the Сompletion of the Form for the Collection of Administrative Data
“Statement of Assets and Liabilities”
(index - F1-FN, periodicity: quarterly/annually) Chapter 1: General Provisions
1. This clarification establishes uniform requirements for completing the form for collecting administrative data “Statement of Assets and Liabilities” (hereinafter referred to as the “form”).
2. The form has been elaborated under sub-paragraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan “On the National Bank of the Republic of Kazakhstan”.
3. The form shall be filed quarterly and annually by branches of non-resident banks of the Republic of Kazakhstan, annually by branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan as of the end of the reporting period.
4. The measuring unit used when completing the form shall be set in KZT 1,000 (thousand) tenge. The amount less than KZT 500 (five hundred) shall be rounded to 0 (zero), and the amount equal to KZT 500 (five hundred) and above shall be rounded to KZT 1000 (one thousand).
5. The completed form shall be signed by the head or person acting in his/her capacity, chief accountant and performer.
Chapter 2: Completion of the Form
6. When completing column 1, the names of articles shall be filled in arbitrarily, based on the operations of the branch of the bank - non-resident of the Republic of Kazakhstan, the branch of the insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, the branch of the insurance broker - non-resident of the Republic of Kazakhstan.
7. Column 2 shall contain data as of the end of the reporting period, including the last day of the reporting period.
8. Column 3 shall show data as of the end of the previous year.
| Annex 2 Rules for Accounting Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan |
Form for the Collection of Administrative Data
To be filed: with the National Bank of the Republic of Kazakhstan.
The administrative data form is available on the official Internet resource: www.nationalbank.kz.
Statement of Income and Expenditures
Footnote. Annex 2 - as revised by Resolution of the Board of the National Bank of Kazakhstan No. 122 dated 19.12.2022 (shall be effective on 01.01.2023).
Administrative Data Form Index: F2-FN.
Frequency: quarterly/annually.
Reporting period: as of “___” ____________ 20___.
The circle of persons providing data: branches of banks - non-residents of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan, branches of insurance brokers - non-residents of the Republic of Kazakhstan.
Deadline for submission:
1) branches of non-resident banks of the Republic of Kazakhstan:
quarterly not later than 60 (sixty) calendar days following the reporting quarter;
annually by April 30 (inclusive) of the year following the reporting year;
2) branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan, branches of insurance brokers - non-residents of the Republic of Kazakhstan - annually by April 30 (inclusive) of the year following the reporting year.
Document form
(in thousands of tenge)
Name of article | For the period from the commencement of the current year (cumulative total) | For the same period since the commencement of the previous year (cumulative total) |
1 | 2 | 3 |
... | ||
... | ||
... | ||
... | ||
Total income | ||
... | ||
... | ||
... | ||
... | ||
Total expenditures | ||
Net income (expense) before corporate income tax paid | ||
Corporate income tax | ||
... | ||
Total net income (expense) for the period | ||
Name_____________________ | Address_______________ ____________________ | |
Telephone ________________________________________________ | ||
E-mail address _________________________________ | ||
Performed by_______________________ | _______________ | |
surname, first name and patronymic (if any) | signature, contact number | |
Chief Accountant _________________ | __________ | __________ |
surname, first name, patronymic (if any) | signature | date |
Head or person acting in his/her capacity _______________________ | _______________ | |
surname, first name and patronymic (if any) | signature | |
| Annex Form for the Collection of Administrative Data "Statement of Income and Expenditures" |
Clarification on the Completion of the Form for the Collection of Administrative Data
"Statement of Income and Expenditures"
(index - F2-FN, periodicity: quarterly/annually) Chapter 1: General Provisions
1. This clarification establishes the uniform requirements for completing the form designed to collect administrative data “Statement of Income and Expenditures” (hereinafter - the form).
2. The form has been developed under sub-paragraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan “On the National Bank of the Republic of Kazakhstan”.
3. The form shall be filed quarterly and annually by branches of banks - non-residents of the Republic of Kazakhstan, annually by branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan, branches of insurance brokers - non-residents of the Republic of Kazakhstan as of the end of the reporting period.
4. The measuring unit used when completing the form shall be fixed in KZT 1,000 (thousand). The amount less than KZT 500 (five hundred) shall be rounded to 0 (zero), and the amount equal to KZT 500 (five hundred) and above shall be rounded to KZT 1000 (one thousand).
5. The completed form shall be signed by the head or person acting in his/her capacity, chief accountant and executor.
Chapter 2: Completion of the Form
6. When completing column 1, the names of articles shall be filled in randomly, based on the operations of the branch of the bank - non-resident of the Republic of Kazakhstan, the branch of the insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, the branch of the insurance broker - non-resident of the Republic of Kazakhstan.
7. Column 2 shall include data for the period from the commencement of the current year (cumulative total).
8. Column 3 shall contain the data for the same period since the commencement of the previous year (cumulative total).
| Annex 3 Rules for Accounting Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan |
Form for Administrative Data Collection
To be filed: with the National Bank of the Republic of Kazakhstan.
The administrative data form is available on the official Internet resource: www.nationalbank.kz.
Statement of Cash Flows
Footnote. Annex 3 - as revised by Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 122 dated 19.12.2022 (shall be effective since 01.01.2023).
Administrative data form index: Ф3-ФН.
Frequency: monthly/quarterly/annually.
Reporting period: as of “___’ ____________ 20___.
Persons filing data: branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan..
Deadline for filing:
1) branches of non-resident banks of the Republic of Kazakhstan:
quarterly not later than 60 (sixty) calendar days following the reporting quarter;
annually by April 30 (inclusive) of the year following the reporting year;
2) branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan:
monthly not later than 6 (sixth) working day of the month following the reporting month;
annually by April 30 (inclusive) of the year following the reporting year
3) branches of non-resident insurance brokers of the Republic of Kazakhstan:
quarterly not later than the sixth (6th) working day of the month following the reporting quarter;
annually by April 30 (inclusive) of the year following the reporting year.
Document form
(in thousands of tenge)
Name of articles | For the reporting period | For the same period of the previous year |
1 | 2 | 3 |
… | ||
Net cash flows from operating activities before income taxes paid | ||
… | ||
Total cash flows from operating activities | ||
… | ||
Net cash flows from investing activities | ||
… | ||
Cash flows from financing activities | ||
… | ||
Cash and cash equivalents at the end of the year | ||
Name_____________________ | Address_______________ ____________________ | |
Telephone ________________________________________________ | ||
E-mail address _________________________________ | ||
Performed by_______________________ | _______________ | |
surname, first name and patronymic (if any) | signature, contact number | |
Chief Accountant _________________ | __________ | __________ |
surname, first name, patronymic (if any) | signature | date |
Head or person acting in his/her capacity_______________________ | _______________ | |
surname, first name and patronymic (if any) | signature | |
| Annex | |
| to the Form for Administative Data Collection “Statement of Cash Flows” |
Clarification on the Completion of the Form for the Collection of Administrative Data
“Statement of Cash Flows”
(index - F3-FN, Frequency: monthly/quarterly/annually) Chapter 1: General Provisions
1. This clarification establishes uniform requirements for completing the form designed to collect administrative data “Statement of Cash Flows” (hereinafter referred to as the form).
2. The form has been elaborated under sub-paragraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan “On the National Bank of the Republic of Kazakhstan”.
3. The form shall be filed quarterly and annually by branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan, monthly and annually by branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan as of the end of the reporting period.
4. The measuring unit used for completing the form shall be set in KZT 1,000 (thousand). The amount less than KZT 500 (five hundred) shall be rounded to 0 (zero), and the amount equal to KZT 500 (five hundred) and above shall be rounded to KZT 1000 (one thousand).
5. The completed form shall be signed by the head or person acting in his/her capacity, chief accountant and executor.
Chapter 2: Completion of the Form
6. When completing column 1, the names of items shall be randomly filled in, based on the operations of the branch of a non-resident bank of the Republic of Kazakhstan, the branch of an insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, the branch of an insurance broker - non-resident of the Republic of Kazakhstan.
7. Column 2 shall show data for the reporting period, including the last day of the reporting period.
8. Column 3 shall contain data as of the end of the similar period of the previous year.
| Annex 4 Rules for Accounting Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, ranches of Non-Resident Insurance Brokers of the Republic of Kazakhstan |
Form for Administrative Data Collection
To be filed: with the National Bank of the Republic of Kazakhstan.
The administrative data form is available on the official Internet resource: www.nationalbank.kz.
Report on the Assets of the Investment Fund (Clients)
Footnote. Annex 4 - as revised by Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 122 dated 19.12.2022 (shall be enforced since 01.01.2023).
Administrative data form index: F1-FSONUIP.
Frequency: monthly/annually.
Reporting period: as of “___” ____________ 20___.
The range of persons submitting data: branches of insurance organizations - non-residents of the Republic of Kazakhstan, having a license in the “life insurance” industry and concluding insurance contracts providing for the conditions of participation of the insured in investments.
Deadline for filing:
monthly not later than the sixth (6th) working day of the month following the reporting month;
annually by April 30 (inclusive) of the year following the reporting year.
Document form
(in thousands of tenge)
Name of article | Line code | At the end of the reporting period | At the commencement of the reporting period | ||
1 | 2 | 3 | 4 | ||
Assets | |||||
Cash and cash equivalents | 1 | ||||
Refined precious metals | 2 | ||||
Deposits with banks | 3 | ||||
Securities | 4 | ||||
including: | |||||
Government Securities of the Republic of Kazakhstan | 4.1 | ||||
securities of international financial organizations | 4.2 | ||||
non-government securities of foreign issuers | 4.3 | ||||
foreign government securities | 4.4 | ||||
corporate securities of issuers of the Republic of Kazakhstan | 4.5 | ||||
other securities | 4.6 | ||||
Depository receipts | 5 | ||||
Units of mutual funds | 6 | ||||
Investments in the capital of legal entities that are not joint stock companies | 7 | ||||
Claims under reverse repo transactions | 8 | ||||
Accounts receivable | 9 | ||||
Derivative financial instruments | 10 | ||||
Intangible assets | 11 | ||||
Fixed assets | 12 | ||||
including: | |||||
land plots | 12.1 | ||||
buildings and facilities | 12.2 | ||||
other fixed assets | 12.3 | ||||
Other assets | 13 | ||||
Total assets | 14 | ||||
Obligations | |||||
Redemption of investment fund securities | 15 | ||||
Dividends payable | 16 | ||||
Loans received | 17 | ||||
Derivative financial instruments | 18 | ||||
Accounts payable | 19 | ||||
Liabilities under repurchase transactions | 20 | ||||
Other liabilities | 21 | ||||
Total liabilities | 22 | ||||
Total net assets | 23 | ||||
Name_____________________ |
Address_______________ | ||||
Telephone ________________________________________________ | |||||
E-mail address _________________________________ | |||||
Performed by_______________________ | _______________ | ||||
surname, first name and patronymic (if any) | signature, contact number | ||||
Chief Accountant _________________ | __________ | __________ | |||
surname, first name, patronymic (if any) | signature | date | |||
The head or a person acting in his or her capacity _______________________ | _______________ | ||||
surname, first name and patronymic (if any) | signature | ||||
| Annex to the Form for the Collection of Administrative Data “Statement of Investment Fund (Client) Assets” |
Clarification on the Completion of the Form for the Collection of Administrative Data
“Statement of Investment Fund (Client) Assets”
(index - F1-FSONUIP, periodicity: monthly/annually) Chapter 1: General Provisions
1. This clarification establishes uniform requirements for completing the form designed to collect administrative data “Statement of Investment Fund (Client) Assets” (hereinafter referred to as the form).
2. The form has been developed under sub-paragraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan “On the National Bank of the Republic of Kazakhstan”.
3. The form shall be completed monthly and annually by branches of non-resident insurance organizations of the Republic of Kazakhstan licensed in the “life insurance” industry and concluding insurance contracts envisaging the terms of participation of the policyholder in investments, in the context of each client as of the end of the reporting period.
4. The measuring unit used when completing the form shall be established in KZT 1,000 (thousand). The amount less than KZT 500 (five hundred) shall be rounded to 0 (zero), and the amount equal to KZT 500 (five hundred) and above shall be rounded to KZT 1000 (one thousand).
5. The completed form shall be signed by the head or person acting in his/her capacity, chief accountant and executor.
Chapter 2: Completion of the Form
6. Column 3 shall include the data at the end of the reporting period, including the last day of the reporting period.
7. Column 4 shall include data at the commencement of the reporting period.
8. Lines 1 to 23 shall include data compiled on the basis of information from the general ledger or database, grouped by reference to international financial reporting standards.
| Annex 5 Rules for Accounting Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan |
Form for Administrative Data Collection
To be filed: with the National Bank of the Republic of Kazakhstan.
The administrative data form is available on the official Internet resource: www.nationalbank.kz.
Statement of Income and Expenditures on Assets of the Investment Fund (Clients)
Footnote. Annex 5 - as revised by Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 122 dated 19.12.2022 (shall be put into effect since 01.01.2023).
Administrative data form index: F2-FSONUIP.
Frequency: monthly/annually.
Reporting period: as of “___” ____________ 20___.
Persons filing the data: branches of non-resident insurance organizations of the Republic of Kazakhstan having a license in the “life insurance” sector and concluding insurance contracts envisaging conditions of participation of the policyholder in investments.
Deadline for filing:
monthly not later than the sixth (6th) working day of the month following the reporting month;
annually by April 30 (inclusive) of the year following the reporting year.
Document form
(in thousands of tenge)
Name of article | Line code | For the period from the commencement to the reporting date | For the reporting period | ||
1 | 2 | 3 | 4 | ||
Net assets of the investment fund at the beginning of the period | 1 | ||||
Receipts of client's assets | 2 | ||||
Proceeds from placement of securities (units) of the investment fund | 3 | ||||
Interest income on deposits placed | 4 | ||||
Income in the form of remuneration (coupon and (or) discount) on securities | 5 | ||||
including: | |||||
state securities of the Republic of Kazakhstan | 5.1 | ||||
securities of international financial organizations | 5.2 | ||||
non-state securities of foreign issuers | 5.3 | ||||
securities of foreign countries | 5.4 | ||||
non-state securities of issuers of the Republic of Kazakhstan | 5.5 | ||||
other securities | 5.6 | ||||
Income on reverse repo transactions | 6 | ||||
Income in the form of dividends on shares | 7 | ||||
Income from purchase and sale of securities | 8 | ||||
Income from investments in the capital of legal entities that are not joint stock companies | 9 | ||||
Revaluation gains | 10 | ||||
including: | |||||
from changes in fair value of securities | 10.1 | ||||
from revaluation of foreign currency | 10.2 | ||||
other revaluation gains | 10.3 | ||||
Income from purchase and sale of foreign currency | 11 | ||||
Income from leasing of property | 12 | ||||
Interest income on other financial assets | 13 | ||||
Other income | 14 | ||||
Total income | 15 | ||||
Redeemed securities (units) of the investment fund | 16 | ||||
Expenses on dividends paid on investment fund shares | 17 | ||||
Seizure of client assets | 18 | ||||
Expenses from purchase and sale of securities | 19 | ||||
Expenses from investments in the capital of legal entities that are not joint stock companies | 20 | ||||
Revaluation expenses | 21 | ||||
including: | |||||
from changes in fair value of securities | 21.1 | ||||
from revaluation of foreign currency | 21.2 | ||||
other revaluation expenses | 21.3 | ||||
Expenses from purchase and sale of foreign currency | 22 | ||||
Fee and commission expense | 23 | ||||
including: | |||||
to the investment portfolio manager | 23.1 | ||||
to a broker and dealer | 23.2 | ||||
to the custodian and the central depository | 23.3 | ||||
to other persons | 23.4 | ||||
Other expenditures | 24 | ||||
Total expenditures | 25 | ||||
Unexplained (erroneously credited) amounts | 26 | ||||
Refund of unexplained (erroneously) credited amounts | 27 | ||||
Net assets at the end of the period | 28 | ||||
Changes in net assets | 29 | ||||
Name_____________________ | Address_______________ ____________________ | ||||
Telephone ______________________________ | |||||
E-mail address _______________________ | |||||
Performed by_______________________ | _______________ | ||||
surname, first name and patronymic (if any) | signature, contact number | ||||
Chief Accountant _________________ | __________ | __________ | |||
surname, first name, patronymic (if any) | signature | date | |||
Head or a person acting in his or her capacity _______________________ | _______________ | ||||
surname, first name and patronymic (if any) | signature | ||||
| Annex to the Form for the Collection of |
|
| Administrative Data “Statement of Income and Expenditures on Investment Fund (Client) Assets” |
Clarification on the Completion of the Form for the Collection of Administrative Data
“Statement of Income and Expenditures on Investment Fund (Client) Assets”
(index - F2-FSONUIP, periodicity: monthly/annually) Chapter 1: General Provisions
1. This clarification establishes uniform requirements for completing the form designed to collect administrative data “Statement of Income and Expenditures on Investment Fund (Client) Assets” (hereinafter referred to as the form).
2. The form has been developed based on sub-paragraph 65) of part two of article 15 of the Law of the Republic of Kazakhstan “On the National Bank of the Republic of Kazakhstan”.
3. The form shall be completed monthly and annually by a branch of non-resident insurance organizations of the Republic of Kazakhstan, licensed in the “life insurance” industry and concluding insurance contracts envisaging the conditions of participation of the policyholder in investments, in the context of each client as of the end of the reporting period.
4. The measuring unit used when completing the form shall be fixed in KZT 1,000 (thousand). The amount less than KZT 500 (five hundred) shall be rounded to 0 (zero), and the amount equal to KZT 500 (five hundred) and above shall be rounded to KZT 1000 (one thousand).
5. The completed form shall be signed by the head or person acting in his/her capacity, chief accountant and executor.
Chapter 2: Completion of the Form
6. Column 3 shall include data for the period from the commencement to the reporting date, including the last day of the reporting period.
7. Column 4 shall specify data for the reporting period, including the last day of the reporting period.
8. Lines 1 to 29 shall show data based on information from the general ledger or database, grouped in terms of international financial reporting standards.
9. Line 1:
column 3 shall indicate data as of January 1 of the respective year;
column 4 shall reflect data as of the first day of each reporting period.
| Annex 6 Rules for Accounting Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, |
|
| Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, |
|
| Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan |
Form for Administrative Data Collection
To be filed: with the National Bank of the Republic of Kazakhstan.
The administrative data form is available on the official Internet resource: www.nationalbank.kz.
Statement of Assets and Liabilities
Footnote. Annex 6 - as revised by Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 122 dated 19.12.2022 (shall take effect since 01.01.2023).
Administrative data form index: F1-FSBN.
Frequency: quarterly.
Reporting period: as of “___” ____________ 20___.
Persons filing data: branches of insurance brokers - non-residents of the Republic of Kazakhstan
Deadline for filing: not later than the sixth (6th) working day of the month following the reporting quarter.
Document form
(in thousands of tenge)
Name of article | Line code | At the end of the reporting period | At the end of the previous year | |
1 | 2 | 3 | 4 | |
Assets | ||||
Assets, recognised as a reserve | 1 | |||
Cash and cash equivalents | 2 | |||
including: | ||||
cash on hand | 2.1 | |||
money on accounts with banks and organisations performing certain types of banking operations | 2.2 | |||
Insurance premiums receivable (net of provision for impairment losses)) | 3 | |||
Accounts receivable | 4 | |||
Fees and commissions | 5 | |||
Finance leases granted (net of impairment provisions)) | 6 | |||
Deposits placed (net of allowance for impairment losses)) | 7 | |||
Investment property | 8 | |||
Investments in equity of other legal entities and subordinated debt | 9 | |||
Reserves | 10 | |||
Non-current assets (disposal groups) held for sale | 11 | |||
Intangible assets (minus depreciation, amortization and impairment losses) | 12 | |||
Fixed assets (minus depreciation, amortization and impairment losses) | 13 | |||
Assets in the form of right of use (minus depreciation, amortization and impairment losses | 14 | |||
Prepaid expenses | 15 | |||
Current tax asset | 16 | |||
Deferred tax asset | 17 | |||
Other assets | 18 | |||
Total assets | 19 | |||
Commitments | ||||
Loans received | 20 | |||
Accounts payable | 21 | |||
Reserves | 22 | |||
Liabilities to the budget for taxes and other obligatory payments to the budget | 23 | |||
Deferred tax liability | 24 | |||
Lease commitments | 25 | |||
Settlements with reinsurers | 26 | |||
Settlements with intermediaries on insurance (reinsurance) activities | 27 | |||
Invoices payable under insurance (reinsurance) contracts | 28 | |||
Estimated liabilities | 29 | |||
Other liabilities | 30 | |||
Total liabilities | 31 | |||
Headquarter account | 32 | |||
Reserves | 33 | |||
Results of operations of the branch of non-resident insurance broker of the Republic of Kazakhstan | 34 | |||
Total liabilities, headquarter account, reserves and the results of operations of the branch of non-resident insurance broker of the Republic of Kazakhstan | 35 | |||
Name_____________________ | Address_______________ ____________________ | |||
Telephone ________________________________________________ | ||||
E-mail address _________________________________ | ||||
Performed by_______________________ | _______________ | |||
surname, first name and patronymic (if any) | signature, contact number | |||
Chief Accountant _________________ | __________ | __________ | ||
surname, first name, patronymic (if any) | signature | date | ||
The head or a person acting in his or her capacity _______________________ | _______________ | |||
surname, first name and patronymic (if any) | signature | |||
| Annex to the Form for the Collection of Administrative Data “Statement of Assets and Liabilities” |
Clarification on the Completion of the Form for the Collection of Administrative Data
“Statement of Assets and Liabilities”
(index - F1-FSBN, periodicity: quarterly) Chapter 1: General Provisions
1. This clarification establishes uniform requirements for completing the form designed to collect administrative data “Statement of Assets and Liabilities” (hereinafter referred to as the form).
2. The form has been developed under sub-paragraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan “On the National Bank of the Republic of Kazakhstan”.
3. The form shall be completed quarterly by the branch of the insurance broker - non-resident of the Republic of Kazakhstan as of the end of the reporting period.
4. The measuring unit used when filling out the form shall be set in KZT 1,000 (thousand). The amount less than KZT 500 (five hundred) shall be rounded to 0 (zero), and the amount equal to KZT 500 (five hundred) and above shall be rounded to KZT 1,000 (one thousand).
5. The completed form shall be signed by the head or person acting in his/her capacity, chief accountant and executor.
Chapter 2: Completion of the Form
6. When completing column 3, the data shall be entered as of the end of the reporting period, including the last day of the reporting period.
7. Column 4 shall include data as of the end of the previous year.
8. Lines 1 through 35 shall show data based on information from the general ledger or database, grouped by reference to international financial reporting standards.
| Annex 7 Rules for Accounting Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident |
|
| Insurance Brokers of the Republic of Kazakhstan |
Form for Administrative Data Collection
To be filed: with the National Bank of the Republic of Kazakhstan.
The administrative data form is available on the official Internet resource: www.nationalbank.kz.
Statement of Income and Expenditures
Footnote. Annex 7 - as revised by Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 122 dated 19.12.2022 (shall apply since 01.01.2023).
Administrative data form index: F2-FSBN.
Frequency: quarterly.
Reporting period: as of “___” ____________ 20___.
The circle of entities supplying information: branches of insurance brokers - non-residents of the Republic of Kazakhstan.
Deadline for filing: not later than the sixth (6th) working day of the month following the reporting quarter.
Document form
(in thousands of tenge)
Name of article | Line code | For the reporting period | For the period from the commencement of the current year (cumulative total)) | For the same period of the previous year | For the same period since the commencement of the previous year (cumulative total) | ||
1 | 2 | 3 | 4 | 5 | 6 | ||
Income associated with the receipt of remuneration | 1 | ||||||
including: | |||||||
on current accounts | 1.1 | ||||||
on deposits placed | 1.2 | ||||||
on finance leases granted | 1.3 | ||||||
other income associated with the receipt of remuneration | 1.4 | ||||||
Commission fee on insurance brokerage activities | 2 | ||||||
Other income from insurance brokerage and other activities not associated with receipt of remuneration | 3 | ||||||
Gains (losses) on financial assets (net) | 4 | ||||||
including: | |||||||
Income (expense) from purchase and sale of financial assets (net) | 4.1 | ||||||
gains (losses) from changes in the value of financial assets at fair value through profit or loss (net) | 4.2 | ||||||
Foreign currency translation gains (losses) (net) | 5 | ||||||
Income from reversal of allowances for possible losses on financial assets | 6 | ||||||
Income associated with participation in the capital of other legal entities | 7 | ||||||
Proceeds from sale of assets | 8 | ||||||
Other income | 9 | ||||||
Total income | 10 | ||||||
Expenditures associated with the payment of remuneration | 11 | ||||||
including: | |||||||
on loans received | 11.1 | ||||||
on lease obligations | 11.2 | ||||||
other expenditures incurred in connection with the payment of remuneration | 11.3 | ||||||
Fee and commission expense | 12 | ||||||
including: | |||||||
managing agent fee | 12.1 | ||||||
on payment of commission on insurance broker activities | 12.2 | ||||||
Expenditure on provisions for possible losses on financial assets | 13 | ||||||
Operating expenditures | 14 | ||||||
including: | |||||||
labor costs and travel expenses | 14.1 | ||||||
depreciation and amortization expense | 14.2 | ||||||
expenditures on taxes and other mandatory payments to the budget, excluding corporate income tax | 14.3 | ||||||
operating lease expenditure | 14.4 | ||||||
Expenditures from sale or donation of assets | 15 | ||||||
Other expenditure | 16 | ||||||
Total expenditures | 17 | ||||||
Net income (expense) before corporate income tax paid | 18 | ||||||
Corporate income tax | 19 | ||||||
Net income (expense) after payment of corporate income tax | 20 | ||||||
Total net income (expense) for the period | 21 | ||||||
Name_____________________ | Address_______________ ____________________ | ||||||
Telephone ________________________________________________ | |||||||
E-mail address _________________________________ | |||||||
Performed by_______________________ | _______________ | ||||||
surname, first name and patronymic (if any) | signature, contact number | ||||||
Chief accountant _________________ | __________ | __________ | |||||
surname, first name, patronymic (if any) | signature | date | |||||
The head or a person acting in his or her capacity _______________________ | _______________ | ||||||
surname, first name and patronymic (if any) | signature | ||||||
| Annex to the Form for the Collection of Administrative Data “Statement of Income and Expenditures” |
Clarification on the Completion of the Form for the Collection of Administrative Data
“Statement of Income and Expenditures”
(index - F2-FSBN, periodicity: quarterly) Chapter 1: General Provisions
1. This clarification establishes uniform requirements for completing the form designed to collect administrative data “Statement of Income and Expenditures” (hereinafter referred to as the form).
2. The form has been designed pursuant to sub-paragraph 65) of part two of article 15 of the Law of the Republic of Kazakhstan “On the National Bank of the Republic of Kazakhstan”.
3. The form shall be completed quarterly by the branch of a non-resident insurance broker of the Republic of Kazakhstan as of the end of the reporting period.
4. The measuring unit used when completing the form shall be set in KZT 1,000 (thousand). The amount less than KZT 500 (five hundred) shall be rounded to 0 (zero), and the amount equal to KZT 500 (five hundred) and above shall be rounded to KZT 1,000 (one thousand).
5. The completed form shall be signed by the head or person acting in his/her capacity, chief accountant and executor.
Chapter 2: Completion of the Form
6. When completing column 3, the data shall be specified for the reporting period, including the last day of the reporting period.
7. Column 4 shall contain the data for the period from the commencement of the current year (cumulative total).
8. Column 5 shall specify the data for the same period of the previous year.
9. Column 6 shall contain the data for the same period since the commencement of the previous year (cumulative total).
10. Lines 1 to 21 shall show data based on information from the general ledger or database, grouped with reference to international financial reporting standards.
| Annex 8 Rules for Accounting Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan |
Form for Administrative Data Collection
To be filed: with the National Bank of the Republic of Kazakhstan.
The administrative data form is available on the official Internet resource: www.nationalbank.kz.
Statement of Assets and Liabilities
Footnote. Annex 8 - as revised by Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 122 dated 19.12.2022 (shall become effective since 01.01.2023).
Administrative data form index: F1-FSON.
Frequency: monthly.
Reporting period: as of “___” ____________ 20___.
Entities supplying information: branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan.
Deadline for filing: not later than the sixth (6th) working day of the month following the reporting month.
Document form
(in thousands of tenge)
Name of article | Line code | At the end of the reporting period | At the end of the previous year |
1 | 2 | 3 | 4 |
Assets | |||
Assets, taken as a reserve | 1 | ||
Cash and cash equivalents | 2 | ||
Deposits placed (net of allowance for impairment) | 3 | ||
Securities measured at fair value through profit or loss | 4 | ||
Available-for-sale securities (net of allowance for impairment losses)) | 5 | ||
Reverse repurchase transactions | 6 | ||
Refined precious metals | 7 | ||
Derivative financial instruments | 8 | ||
Unearned premium reinsurance assets (net of impairment provisions) | 9 | ||
Reinsurance assets for incurred but not reported losses (net of provision for impairment) | 10 | ||
Assets of reinsurance for non-losses under life insurance (reinsurance) contracts (net of impairment provisions) | 11 | ||
Reinsurance assets for non-incurred losses on annuity contracts (net of impairment provisions) | 12 | ||
Reinsurance assets for reported but unsettled losses (net of provision for impairment losses) | 13 | ||
Insurance premiums receivable from policyholders (reinsurers) and intermediaries (net of provision for impairment losses) | 14 | ||
Accrued reinsurance commission income | 15 | ||
Insurance and reinsurance receivables (net of provision for impairment) | 16 | ||
Other receivables (net of allowance for impairment losses) | 17 | ||
Loans to policyholders (net of allowance for impairment losses)) | 18 | ||
Prepaid expenses | 19 | ||
Current tax asset | 20 | ||
Deferred tax asset | 21 | ||
Securities held to maturity (net of allowance for impairment losses) | 22 | ||
Investments in equity of other legal entities | 23 | ||
Reserves | 24 | ||
Fixed assets (minus depreciation, amortization and impairment losses) | 25 | ||
Assets in the form of right of use(minus depreciation, amortization and impairment losses) | 26 | ||
Investment property | 27 | ||
Non-current assets held for sale | 28 | ||
Intangible assets (minus depreciation, amortization and impairment losses) | 29 | ||
Other assets | 30 | ||
Total assets | 31 | ||
Commitments | |||
Unearned premium reserve | 32 | ||
Reserve for non-losses under life insurance (reinsurance) contracts | 33 | ||
Provision for non-incurred losses on annuity contracts | 34 | ||
Provision for incurred but not reported losses | 35 | ||
Provision for reported but unsettled losses | 36 | ||
Loans received | 37 | ||
Settlements with reinsurers | 38 | ||
Settlements with intermediaries on insurance (reinsurance) activities | 39 | ||
Invoices payable under insurance (reinsurance) contracts | 40 | ||
Other accounts payable | 41 | ||
Estimated liabilities | 42 | ||
Lease commitments | 43 | ||
Repurchase transactions | 44 | ||
Derivative financial instruments | 45 | ||
Deferred income | 46 | ||
Liabilities for taxes and other mandatory payments to the budget | 47 | ||
Deferred tax liability | 48 | ||
Other liabilities | 49 | ||
Total liabilities | 50 | ||
Headquarter account | 51 | ||
Reserves | 52 | ||
including: | |||
Risk contingency reserve | 52.1 | ||
Stabilization reserve | 52.2 | ||
Revaluation reserve for available-for-sale securities | 52.3 | ||
Other reserves | 52.4 | ||
Results of operations of the branch of the insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan | 53 | ||
Total liabilities, headquarter account, reserves and the results of operations of the branch of the insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan | 54 | ||
Name_____________________ | Address_______________ ____________________ | ||
Telephone ________________________________________________ | |||
E-mail address _________________________________ | |||
Performed by_______________________ | _______________ | ||
surname, first name and patronymic (if any) | signature, contact number | ||
Chief accountant _________________ | __________ | __________ | |
surname, first name, patronymic (if any) | signature | date | |
The head or a person acting in his or her capacity _______________________ | _______________ | ||
surname, first name and patronymic (if any) | signature | ||
| Annex to the Form for the Collection of Administrative Data “Statement of Assets and Liabilities” |
Clarification on the Completion of the Form for the Collection of Administrative Data
“Statement of Assets and Liabilities”
(index - F1-FSON, periodicity: monthly) Chapter 1: General Provisions
1. This clarification establishes uniform requirements for completing the form designed to collect administrative data “Statement of Assets and Liabilities” (hereinafter referred to as the form).
2. The form has been elaborated in compliance with sub-paragraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan “On the National Bank of the Republic of Kazakhstan”.
3. The form shall be filled in monthly by the branch of the insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan.
4. The measuring unit used to fill in the form shall be KZT 1,000 (thousand). The amount less than KZT 500 (five hundred) shall be rounded to 0 (zero), and the amount equal to KZT 500 (five hundred) and above shall be rounded to KZT 1,000 (one thousand tenge).
5. The completed form shall be signed by the head or person acting in his/her capacity, chief accountant and executor.
Chapter 2: Completion of the Form
6. When completing column 3, the data shall be entered as of the end of the reporting period, including the last day of the reporting period.
7. Column 4 shall include data as of the end of the previous year.
8. Lines 1 to 54 shall reflect data based on information from the general ledger or database, grouped with respect to international financial reporting standards.
| Annex 9 Rules for Accounting Reporting by Branches of Non-Resident Banks of the Republic of Kazakhstan, Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan, Branches of Non-Resident Insurance Brokers of the Republic of Kazakhstan |
Form for Administrative Data Collection
To be filed: with the National Bank of the Republic of Kazakhstan.
The administrative data form may be found on the official internet resource: www.nationalbank.kz.
Statement of Income and Expenditures
Footnote. Annex 9 - as revised by Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 122 dated 19.12.2022 (shall enter into force on 01.01.2023).
Administrative data form index: F2-FSON.
Frequency: monthly.
Reporting period: as of “___” ____________ 20___.
Entities presenting information: branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan.
Deadline for filing: not later than the sixth (6th) working day of the month following the reporting month.
Document form
(in thousands of tenge)
Name of article | Line code | For the reporting period | For the period from the commencement of the current year (cumulative total) | For the same period of the previous year | For the same period since the commencement of the previous year (cumulative total) | |
1 | 2 | 3 | 4 | 5 | 6 | |
Revenues | ||||||
Income from insurance activities | ||||||
Insurance premiums accepted under insurance contracts | 1 | |||||
Insurance premiums written under reinsurance contracts | 2 | |||||
Insurance premiums ceded to reinsurance | 3 | |||||
Net amount of insurance premiums | 4 | |||||
Change in unearned premium reserve | 5 | |||||
Change in unearned premiums reinsurance assets | 6 | |||||
Net insurance premiums earned | 7 | |||||
Fee and commission income from insurance activities | 8 | |||||
Other income from insurance activities | 9 | |||||
Income from investment activities | ||||||
Income associated with the receipt of remuneration | 10 | |||||
including: | ||||||
income in the form of interest (coupon or discount) on securities | 10.1 | |||||
income in the form of remuneration on deposits placed | 10.2 | |||||
Gains (losses) on operations with financial assets (net) | 11 | |||||
including: | ||||||
income (expenses) from purchase and sale of securities (net) | 11.1 | |||||
income (expense) from repurchase transactions (net) | 11.2 | |||||
income (expenses) from operations with refined precious metals | 11.3 | |||||
income (expenses) from operations with derivative financial instruments | 11.4 | |||||
Revaluation gains (losses) (net) | 12 | |||||
including: | ||||||
gains (losses) from changes in the value of securities at fair value through profit or loss (net) | 12.1 | |||||
gains (losses) from changes in the value of available-for-sale securities | 12.2 | |||||
foreign currency revaluation gains (losses) (net) | 12.3 | |||||
income (expense) from revaluation of refined precious metals | 12.4 | |||||
gains (losses) on revaluation of derivative financial instruments | 12.5 | |||||
Income from participation in the capital of other legal entities | 13 | |||||
Other income from investment activities | 14 | |||||
Income from other activities | ||||||
Gains (losses) on sale of assets and receipt (transfer) of assets | 15 | |||||
Other income from other activities | 16 | |||||
Other income | 17 | |||||
Total income | 18 | |||||
Expenses | ||||||
Expenses on insurance payments under insurance contracts | 19 | |||||
Insurance claims expenses on contracts accepted for reinsurance | 20 | |||||
Reimbursement of expenses on risks ceded to reinsurance | 21 | |||||
Recourse claim reimbursement (net) | 22 | |||||
Net expenses on realization of insurance benefits | 23 | |||||
Insurance claims handling expenses | 24 | |||||
Change in reserve for non-losses under life insurance (reinsurance) contracts | 25 | |||||
Change in reinsurance assets for non-losses under life insurance (reinsurance) contracts | 26 | |||||
Change in the provision for non-incurred losses on annuity contracts | 27 | |||||
Change in reinsurance assets for non-losses under annuity contracts | 28 | |||||
Change in provision for incurred but not reported losses | 29 | |||||
Change in reinsurance assets for incurred but not reported losses | 30 | |||||
Change in reserve for reported but unsettled losses | 31 | |||||
Change in reinsurance assets for reported but unsettled losses | 32 | |||||
Commission expenses on insurance activities | 33 | |||||
Expenses related to termination of insurance (reinsurance) contract | 34 | |||||
Expenses related to remuneration | 35 | |||||
including: | ||||||
expenses in the form of securities premium | 35.1 | |||||
Interest expense on lease liabilities | 36 | |||||
Impairment allowance charge | 37 | |||||
Reversal of impairment provisions | 38 | |||||
Net charge for impairment provisions | 39 | |||||
General and administrative expenses | 40 | |||||
including: | ||||||
labor costs and travel expenses | 40.1 | |||||
current taxes and other mandatory payments to the budget, excluding corporate income tax | 40.2 | |||||
current lease expenses | 40.3 | |||||
advertising costs | 40.4 | |||||
third-party services | 40.5 | |||||
audit, consulting and information expenses | 40.6 | |||||
Amortization and depreciation expense | 41 | |||||
Other expenses | 42 | |||||
Total expenditures | 43 | |||||
Income (expense) for the period | 44 | |||||
Income (loss) from discontinued operations | 45 | |||||
Net income (expense) before corporate income tax paid | 46 | |||||
Corporate income tax | 47 | |||||
including: | ||||||
from the core activities | 47.1 | |||||
from other activities | 47.2 | |||||
Total net income (loss) after taxes | 48 | |||||
Name_____________________ |
Address_______________ | |||||
Telephone ________________________________________________ | ||||||
E-mail address _________________________________ | ||||||
Performed by_______________________ | _______________ | |||||
surname, first name and patronymic (if any) | signature, contact number | |||||
Chief accountant _________________ | __________ | __________ | ||||
surname, first name, patronymic (if any) | signature | date | ||||
The head or a person acting in his or her capacity _______________________ | _______________ | |||||
surname, first name and patronymic (if any) | signature | |||||
| Annex to the Form for the Collection of Administrative Data “Statement of Income and Expenditures” |
Clarification on the Completion of the Form for the Collection of Administrative Data
“Statement of Income and Expenditures”
(index - F2-FSON, frequency: monthly) Chapter 1: General Provisions
1. This clarification establishes uniform requirements for completing the form designed to collect administrative data “Statement of Income and Expenditures” (hereinafter referred to as the form).
2. The form has been designed pursuant to sub-paragraph 65) of part two of Article 15 of the Law of the Republic of Kazakhstan “On the National Bank of the Republic of Kazakhstan”.
3. The form shall be entered on a monthly basis by the branch of the insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan.
4. The measuring unit used when filling out the form shall be set in KZT 1,000 (thousand). The amount less than KZT 500 (five hundred) shall be rounded to 0 (zero), and the amount equal to KZT 500 (five hundred) and above shall be rounded to KZT 1,000 (one thousand).
5. The completed form shall be signed by the head or person acting in his/her capacity, chief accountant and executor.
Chapter 2: Completion of the Form
6. When completing column 3, the data for the reporting period, including the last day of the reporting period shall be indicated.
7. Column 4 shall contain the data for the period from the commencement of the current year (cumulative total).
8. Column 5 shall show the data for the same period of the previous year.
9. Column 6 shall indicate the data for the same period since the commencement of the previous year (cumulative total).
10. Lines 1 to 48 shall show data based on information from the general ledger or database, grouped with reference to international financial reporting standards.
