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Financial reporting by financial institutions (Resolution No. 41)

LegislationReporting

Rules for the Submission of Financial Reporting by Financial Organisations (Resolution No. 41)

Reference card for a regulatory legal act. The full text is available in the official «Adilet» system (adilet.zan.kz).

Requisites

Parameter	Value
Type of act	Resolution of the Board of the National Bank of the RK
Number and date	No. 41 of 28 January 2016
Status	In force (as of June 2026)
Official code	V1600013504

Subject of the document

It establishes the rules for the submission of financial reporting by financial organisations in accordance with IFRS, including insurance (reinsurance) organisations: the composition, periodicity and procedure for the submission of financial statements.

Relevance for actuarial practice

It defines the IFRS financial statements in which insurance liabilities valued by the actuary (IFRS 17) are recognised.
It is applied together with insurers' sectoral reporting (No. 86) and the requirements for the valuation of liabilities (No. 84).
It forms the context for presenting actuarial results in the financial statements.

Official source

Full text in force: adilet.zan.kz/rus/docs/V1600013504.

English Translation (Auto-generated)

Official source: Adilet / https://adilet.zan.kz/rus/docs/V1600013504 The relevance of the editorial office has been verified: 2026-06-20.

Footnote: Footnote. The title is as amended by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 104 (to come into effect from January 1, 2026). Note FROM! The reporting deadlines are extended during the period of the state of emergency introduced by Decree of the President of the Republic of Kazakhstan dated March 15, 2020 No. 285 “On the introduction of a state of emergency in the Republic of Kazakhstan” in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 31, 2020 No. 42 (shall be enforced from the date of its first official publication).

In accordance with subparagraph 47) of paragraph two of the second paragraph 19 of the Regulations of the National Bank of the Republic of Kazakhstan, approved by Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 “On approval of the Regulations and structure of the National Bank of the Republic of Kazakhstan”, and subparagraph 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 DECIDES:

Approve the attached Rules for the presentation of financial statements by financial organizations and reporting according to accounting data 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. Recognize the regulatory legal acts of the Republic of Kazakhstan as invalid in accordance with the appendix to this resolution.

3. The Accounting Department (S.K. Rakhmetova), in accordance with the procedure established by the legislation of the Republic of Kazakhstan, ensures:

together with the Department of Legal Support (Sarsenova N.V.) state registration of this resolution with the Ministry of Justice of the Republic of Kazakhstan;

2) sending this resolution to the republican state enterprise with the right of economic management "Republican Center for Legal Information of the Ministry of Justice of the Republic of Kazakhstan":

for official publication in the information and legal system "Adilet" within ten calendar days after its state registration with the Ministry of Justice of the Republic of Kazakhstan;

for inclusion in the State Register of Normative Legal Acts of the Republic of Kazakhstan, the Reference Control Bank of Normative Legal Acts of the Republic of Kazakhstan within ten calendar days from the date of its receipt by the National Bank of the Republic of Kazakhstan after state registration with the Ministry of Justice of the Republic of Kazakhstan;

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

4. The Department of International Relations and Public Relations (A.K. Kazybaev) shall ensure that this resolution is sent for official publication in periodicals within ten calendar days after its state registration with the Ministry of Justice of the Republic of Kazakhstan.

5. Control over the implementation of this resolution shall be assigned to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Galieva D.T.

6. This resolution comes into effect upon the expiration of ten calendar days after the day of its first official publication.

Chairman of the National Bank D. Akishev

"AGREED"

Statistics Committee

Ministry of National Economy

Republic of Kazakhstan

Acting Chairman Imanaliev B.Z. _________

February 16, 2016

Approved by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 28, 2016 No. 41

Rules for the presentation of financial statements by financial organizations and reporting according to accounting data 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

Footnote: Footnote. Rules - as amended by the resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 104 (to come into effect from January 1, 2026).

Chapter 1. General provisions

The rules for the presentation of financial statements by financial organizations and reporting on accounting data 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) were developed in accordance with subparagraph 47) of paragraph two of part two of paragraph 19 of the Regulations of the National Bank of the Republic of Kazakhstan, approved by Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 “On approval of the Regulations and structure of the National Bank of the Republic of Kazakhstan”, subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan “On State Statistics” and determine the procedure for submitting:

financial statements by financial organizations, including forms, list, frequency and deadlines for their submission;

2) reporting on accounting data 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 branches of non-resident organizations), including forms, list, frequency and timing of its submission.

2. Financial statements and reporting on accounting data are presented in electronic format.

3. Financial statements of financial organizations (with the exception of the unified accumulative pension fund) and reporting on accounting data of branches of non-resident organizations on paper are signed by the first head of the financial organization and (or) branch of non-resident organizations or the person performing his duties, the chief accountant, executor and are stored with the financial organization and (or) branch of the non-resident organization.

A financial organization (except for a unified accumulative pension fund) and (or) a branch of a non-resident organization, at the request of the National Bank and (or) a territorial branch of the National Bank and (or) the authorized body for regulation, control and supervision of the financial market and financial organizations (hereinafter referred to as the authorized body), no later than 2 (two) business days from the date of receipt of the request, submits reports on paper that do not contain corrections or erasures.

Financial statements of financial organizations (with the exception of the unified accumulative pension fund) and (or) statements based on accounting data of branches of non-resident organizations, presented in electronic format, correspond to statements on paper. The identity of data presented in electronic format with data on paper is ensured by the first head of the financial organization and (or) branch of a non-resident organization or the person performing his duties.

In annual financial statements and (or) statements based on accounting data on paper, the presence of 2 (two) or more comparative periods is allowed.

4. Financial statements of the unified accumulative pension fund in electronic format, certified by means of an electronic digital signature of the first manager or the person performing his duties, and the chief accountant, are stored in the automated information system of the unified accumulative pension fund. At the request of the National Bank and (or) the authorized body, the unified accumulative pension fund, no later than 2 (two) business days from the date of receipt of the request, submits financial statements in electronic format downloaded from the automated information system of the unified accumulative pension fund.

The completeness and reliability of financial reporting data stored in the automated information system of the unified accumulative pension fund is ensured by the first head of the unified accumulative pension fund or the person performing his duties.

5. If errors are identified in financial statements and (or) statements based on accounting data previously submitted to the National Bank and (or) a territorial branch of the National Bank, the financial organization and (or) branch of a non-resident organization ensures correction of errors by implementing the following measures in the specified sequence:

corrects the detected error by making an accounting entry in the accounting records at the time the error is discovered. Performs retrospective adjustments to financial statements in accordance with the requirements of international financial reporting standards;

2) the financial organization and (or) branch of a non-resident organization sends a written notification to the authorized body and (or) the Offices of regional representatives of the authorized body, the National Bank and (or) the territorial branch of the National Bank indicating a description of the identified error in the previously submitted reports.

6. Financial organizations submit to the National Bank, to the territorial branch of the National Bank at their location, together with monthly, quarterly and annual financial statements, an explanatory note in electronic format, in which financial organizations detail the balance sheet items “other assets” and “other liabilities”, as well as the items of the profit and loss statement/statement of comprehensive income “other income” and “other expenses”.

Second-tier banks in the explanatory note provide additional detail or in the financial statements disclose the amounts under the items “cash flows from operating activities before changes in operating assets and liabilities”, “corporate income tax paid”, “interest income” including “interest income accrued on loans to customers”, “interest income received from loans to customers” and “interest expenses” of the income statement/statement of comprehensive income and statement of cash flows funds. Cash flow statements of second-tier banks are prepared in accordance with international financial reporting standards using the direct method.

Branches of non-resident organizations submit to the National Bank, together with monthly, quarterly and annual reporting on accounting data, an explanatory note in electronic format, which reveals the details and breakdown of accounts under the items of the statement of assets and liabilities “other assets” and “other liabilities”, as well as under the items of the income and expenses statement “other income” and “other expenses”.

Branches of non-resident banks of the Republic of Kazakhstan additionally provide details in the explanatory note or in the financial statements disclose the amounts under the items “cash flows from operating activities before changes in operating assets and liabilities”, “corporate income tax paid”, “interest income” including “interest income accrued on loans to customers”, “interest income received from loans to customers” and “interest expenses” of the income statement and cash flow statement. Cash flow statements of branches are prepared in accordance with international financial reporting standards using the direct method.

Chapter 2. Procedure for presenting annual financial statements and annual reporting based on accounting data

7. Annual financial statements are submitted to the National Bank annually before May 31 (thirty-first) (inclusive) of the year following the reporting year, and in the case of a subsidiary (subsidiaries) organization (organizations) - separate and consolidated annual financial statements in electronic format, compiled in accordance with international financial reporting standards, and in cases provided for by the laws of the Republic of Kazakhstan, confirmed by an audit organization, which include a balance sheet in the form according to Appendix 1 to Rules, profit and loss statement/statement of comprehensive income in the form in accordance with Appendix 2 to the Rules, cash flow statement in the form in accordance with Appendix 3 to the Rules and statement of changes in capital in the form in accordance with Appendix 4 to the Rules, the following financial organizations:

second-tier banks;

2) insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers;

3) a unified pension savings fund for its own assets;

4) voluntary savings pension funds based on their own assets;

5) organizations carrying out brokerage and dealer activities in the securities market;

6) investment portfolio managers;

7) organizations carrying out transfer agency activities in the securities market;

8) organizations carrying out certain types of banking operations (with the exception of legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables);

9) mutual insurance companies;

10) an organization that guarantees the implementation of insurance payments to policyholders (insured, beneficiaries) in the event of liquidation of insurance organizations;

11) trading organizers and clearing organizations.

8. Organizations engaged in microfinance activities annually, before April 30 (inclusive) of the year following the reporting year, submit annual financial statements in electronic format to the territorial branch of the National Bank at their location, and in the case of a subsidiary (subsidiaries) organization (organizations) - separate and consolidated annual financial statements in electronic format, drawn up in accordance with international financial reporting standards or international financial reporting standards for small and medium-sized businesses, which includes:

balance sheet in the form in accordance with Appendix 1 to the Rules;

2) profit and loss statement/statement of comprehensive income in the form in accordance with Appendix 2 to the Rules;

3) cash flow report in the form in accordance with Appendix 3 to the Rules;

4) a report on changes in capital in the form in accordance with Appendix 4 to the Rules.

9. The Unified Accumulative Pension Fund submits annual financial statements on pension assets to the National Bank annually before 30 (thirtieth) April (inclusive) of the year following the reporting year in electronic format, confirmed by an audit organization in accordance with paragraph 3 of Article 60 of the Social Code of the Republic of Kazakhstan, which includes:

a report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions in the form in accordance with Appendix 10 to the Rules;

2) a report on net pension assets formed from the employer’s mandatory pension contributions in the form in accordance with Appendix 11 to the Rules;

3) a report on target assets formed from target savings in the form in accordance with Appendix 12 to the Rules;

4) a report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions in the form in accordance with Appendix 13 to the Rules;

5) a report on changes in net pension assets formed from mandatory pension contributions by the employer in the form in accordance with Appendix 14 to the Rules.

Voluntary savings pension funds submit annual financial statements on pension assets to the National Bank annually before 30 (thirtieth) April (inclusive) of the year following the reporting year in electronic format, confirmed by an audit organization in accordance with paragraph 3 of Article 60 of the Social Code of the Republic of Kazakhstan, which includes:

a report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions in the form in accordance with Appendix 10 to the Rules;

2) a report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions in the form in accordance with Appendix 13 to the Rules.

10. Financial organizations that have accepted assets and liabilities as a result of a transaction for the simultaneous transfer of assets and liabilities, submit to the National Bank annual financial statements, and in the case of a subsidiary (subsidiaries) organization (organizations) - separate and consolidated annual financial statements in electronic format, compiled in accordance with international financial reporting standards and confirmed by an audit organization, for the reporting year in which the transaction for the simultaneous transfer of assets and liabilities occurred, within thirty-one (31) May (inclusive) of the year following the reporting year, which includes:

balance sheet in the form in accordance with Appendix 1 to the Rules;

2) profit and loss statement/statement of comprehensive income in the form in accordance with Appendix 2 to the Rules;

3) cash flow report in the form in accordance with Appendix 3 to the Rules;

4) a report on changes in capital in the form in accordance with Appendix 4 to the Rules.

11. Branches of non-resident organizations annually, before April 30 (inclusive) of the year following the reporting year, submit to the National Bank in electronic format annual reporting on accounting data, compiled in accordance with international financial reporting standards, in the following forms:

a report on assets and liabilities in the form in accordance with Appendix 5 to the Rules;

2) a report on income and expenses in the form in accordance with Appendix 6 to the Rules;

3) cash flow report in the form in accordance with Appendix 7 to the Rules.

Additionally, branches of non-resident insurance organizations of the Republic of Kazakhstan, licensed in the “life insurance” industry and concluding insurance contracts that provide for the conditions for the insurer’s participation in investments, submit to the National Bank annually before April 30 (inclusive) of the year following the reporting year:

a report on the assets of the investment fund (clients) in the form in accordance with Appendix 8 to the Rules;

2) a report on income and expenses on the assets of the investment fund (clients) in the form in accordance with Appendix 9 to the Rules.

Chapter 3. Procedure for submitting quarterly and monthly financial statements, quarterly and monthly reporting according to accounting data

12. Quarterly financial statements to the National Bank:

second-tier banks submit no later than 60 (sixty) calendar days following the reporting quarter, in the following forms:

balance sheet in the form in accordance with Appendix 1 to the Rules;

profit and loss statement/statement of comprehensive income in the form in accordance with Appendix 2 to the Rules;

cash flow statement in the form in accordance with Appendix 3 to the Rules;

report on changes in capital in the form in accordance with Appendix 4 to the Rules.

Second-tier banks, if there is a subsidiary (subsidiaries) of the organization (organizations), submit separate quarterly financial statements and consolidated quarterly financial statements, prepared in accordance with international financial reporting standards, certified by an audit organization (if any), within the time period established by part one of this subparagraph, and in the forms specified in part one of this subparagraph;

2) insurance brokers submit no later than the 6th (sixth) working day of the month following the reporting quarter, in the following forms:

balance sheet in the form in accordance with Appendix 15 to the Rules;

profit and loss statement in the form in accordance with Appendix 16 to the Rules;

3) organizations carrying out certain types of banking operations (except for the National Postal Operator, mortgage organizations, legal entities operating exclusively through exchange offices on the basis of a license from the National Bank for exchange operations with cash foreign currency, legal entities whose exclusive activity is collection of banknotes, coins and valuables, central depository, trading organizer, clearing organization, brokers and (or) dealers carrying out certain types of banking operations on the basis of the relevant license of the authorized body, submitted no later than the 20th (twentieth) day of the month following the reporting quarter, in the following forms:

balance sheet in the form in accordance with Appendix 15 to the Rules;

profit and loss statement in the form in accordance with Appendix 16 to the Rules.

13. Quarterly financial statements are submitted to the territorial branch of the National Bank at its location:

in forms in accordance with Appendices 15 and 16 to the Rules:

organizations engaged in microfinance activities that apply international financial reporting standards, no later than the 25th (twenty-fifth) day of the month following the reporting quarter;

2) in forms in accordance with Appendices 17 and 18 to the Rules:

organizations engaged in microfinance activities that apply international financial reporting standards for small and medium-sized businesses, no later than the 25th (twenty-fifth) day of the month following the reporting quarter.

14. Quarterly reporting to the National Bank based on accounting data:

branches of non-resident banks of the Republic of Kazakhstan submit no later than 60 (sixty) calendar days following the reporting quarter, in the following forms:

statement of assets and liabilities in the form in accordance with Appendix 5 to the Rules;

income and expense report in the form in accordance with Appendix 6 to the Rules;

cash flow statement in the form in accordance with Appendix 7 to the Rules;

2) branches of non-resident insurance brokers of the Republic of Kazakhstan submit no later than the 6th (sixth) working day of the month following the reporting quarter, in the following forms:

cash flow statement in the form in accordance with Appendix 7 to the Rules;

statement of assets and liabilities in the form in accordance with Appendix 21 to the Rules;

income and expense report on forms in accordance with Appendix 22 to the Rules.

15. Monthly financial statements to the National Bank:

insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations submit no later than the 10th (tenth) working day of the month following the reporting month, in the following forms:

balance sheet in the form in accordance with Appendix 19 to the Rules;

profit and loss statement in the form in accordance with Appendix 20 to the Rules

2) submit the unified pension savings fund no later than the 20th (twentieth) day of the month following the reporting month, in the following forms:

balance sheet in the form in accordance with Appendix 23 to the Rules;

profit and loss statement in the form in accordance with Appendix 24 to the Rules;

a report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions, in the form in accordance with Appendix 25 to the Rules;

a report on net pension assets formed from mandatory pension contributions by the employer, in the form in accordance with Appendix 26 to the Rules;

a report on target assets formed from target savings in the form in accordance with Appendix 27 to the Rules;

a report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions, in the form in accordance with Appendix 28 to the Rules;

a report on changes in net pension assets formed from mandatory pension contributions by the employer, in the form in accordance with Appendix 29 to the Rules;

3) voluntary savings pension funds submit no later than the 5th (fifth) working day of the month following the reporting month, in the following forms:

balance sheet in the form in accordance with Appendix 23 to the Rules;

profit and loss statement in the form in accordance with Appendix 24 to the Rules;

a report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions in the form in accordance with Appendix 25 to the Rules;

report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions in the form in accordance with Appendix 28 to the Rules;

4) organizations carrying out brokerage and dealer activities in the securities market submit no later than the 5th (fifth) working day of the month following the reporting month in the following forms:

balance sheet in the form in accordance with Appendix 30 to the Rules;

profit and loss statement in the form in accordance with Appendix 31 to the Rules;

5) investment portfolio managers submit no later than the 5th (fifth) working day of the month following the reporting month in the following forms:

balance sheet in the form in accordance with Appendix 30 to the Rules;

profit and loss statement in the form in accordance with Appendix 31 to the Rules;

a report on the assets of the investment fund (clients) in the form in accordance with Appendix 8 to the Rules;

a report on income and expenses on the assets of the investment fund (clients) in the form in accordance with Appendix 9 to the Rules;

report on net pension assets in the form in accordance with Appendix 32 to the Rules;

report on changes in net pension assets in the form in accordance with Appendix 33 to the Rules;

6) insurance organizations that have a license in the “life insurance” industry and carry out the conclusion of insurance contracts that provide for the conditions for the participation of the policyholder in the insurer’s investments, submit no later than the 6th (sixth) working day of the month following the reporting month, in the following forms:

a report on the assets of the investment fund (clients) in the form in accordance with Appendix 8 to the Rules;

a report on income and expenses on the assets of the investment fund (clients) in the form in accordance with Appendix 9 to the Rules;

7) The national postal operator submits no later than the 25th (twenty-fifth) day of the month following the reporting month in the following forms:

balance sheet in the form in accordance with Appendix 15 to the Rules;

profit and loss statement in the form in accordance with Appendix 34 to the Rules;

8) the central depository submits no later than the 20th (twentieth) day of the month following the reporting month in the following forms:

balance sheet in the form in accordance with Appendix 15 to the Rules;

profit and loss statement in the form in accordance with Appendix 16 to the Rules;

9) the trading organizer, clearing organization submit no later than the 20th (twentieth) day of the month following the reporting month in the following forms:

balance sheet in the form in accordance with Appendix 15 to the Rules;

profit and loss statement in the form in accordance with Appendix 16 to the Rules;

10) the organization guaranteeing the implementation of insurance payments to policyholders (insured, beneficiaries), in the event of liquidation of insurance organizations, submits no later than the 5th (fifth) working day (inclusive) of the month following the reporting month, in the following forms:

balance sheet in the form in accordance with Appendix 35 to the Rules;

profit and loss statement in the form in accordance with Appendix 36 to the Rules.

16. Monthly reporting to the National Bank based on accounting data:

branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan submit no later than the 6th (sixth) working day of the month following the reporting month, in the following forms:

cash flow statement in the form in accordance with Appendix 7 to the Rules;

statement of assets and liabilities in the form in accordance with Appendix 37 to the Rules;

income and expense report in the form in accordance with Appendix 38 to the Rules;

2) branches of non-resident insurance organizations of the Republic of Kazakhstan, licensed in the “life insurance” industry and concluding insurance contracts that provide for the conditions for the insurer’s participation in investments, submit no later than the 6th (sixth) working day of the month following the reporting month, in the following forms:

a report on the assets of the investment fund (clients) in the form in accordance with Appendix 8 to the Rules;

a report on income and expenses on the assets of the investment fund (clients) in the form in accordance with Appendix 9 to the Rules.

Appendix 1 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan, territorial branch of the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: balance sheet.

Index of the form intended for collecting administrative data free of charge: F1.

Frequency: annual/quarterly.

Reporting period: as of "" ____________ 20.

The range of persons submitting a form intended for collecting administrative data free of charge: second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, a unified accumulative pension fund for its own assets, a voluntary accumulative pension fund for its own assets, organizations engaged in brokerage and dealer activities in the securities market, trading organizers, clearing organizations that manage investment portfolio, organizations engaged in microfinance activities, organizations engaged in transfer agency activities in the securities market, organizations engaged in certain types of banking operations (with the exception of legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance societies, organizations that have accepted assets and liabilities as a result of an operation for the simultaneous transfer of assets and liabilities, an organization that guarantees the implementation of insurance payments to policyholders (insured, beneficiaries) in the event of liquidation of insurance organizations.

Deadline for submitting a form intended to collect administrative data free of charge:

second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, a unified accumulative pension fund for its own assets, a voluntary accumulative pension fund for its own assets, organizations carrying out brokerage and dealer activities in the securities market, trading organizers, clearing organizations managing the investment portfolio, organizations carrying out transfer agency activities in the securities market, organizations carrying out certain types of banking operations (with the exception of legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance societies, an organization that guarantees insurance payments to policyholders (insured, beneficiaries) in the event of liquidation of insurance organizations - annually until May 31 (thirty-first) (inclusive) the year following the reporting year;

2) organizations carrying out microfinance activities - annually until April 30 (thirtieth) (inclusive) of the year following the reporting year;

3) second-tier banks - quarterly no later than 60 (sixty) calendar days following the reporting quarter;

4) organizations that have accepted assets and liabilities as a result of a transaction for the simultaneous transfer of assets and liabilities - until May 31 (thirty-first) (inclusive) of the year following the reporting year in which the transaction for the simultaneous transfer of assets and liabilities occurred.

BIN: _________________________________Collection method: electronically.

(in thousands of tenge)

Name of item At the end of the reporting period At the end of the previous year 1 2 3 … … Total assets … …. Total liabilities ... ... Total capital Total liabilities and capital

Name _______________________________________________________ Address _________________________________ Telephone ________________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if any) signature date Manager or person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Balance Sheet”.

Appendix to the form intended for collecting administrative data free of charge "Balance Sheet"

Explanation for filling out a form intended for collecting administrative data free of charge

"Balance Sheet" (index – F1, frequency: annual/quarterly)

This explanation defines uniform requirements for filling out the form intended for collecting administrative data free of charge “Balance Sheet” (hereinafter referred to as the form).

2. The form is submitted annually and quarterly as of the end of the reporting period.

In the case of a subsidiary (subsidiaries) organization (organizations) - second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, a unified accumulative pension fund for its own assets, a voluntary accumulative pension fund for its own assets, organizations carrying out brokerage and dealer activities in the securities market, trading organizers, clearing organizations managing the investment portfolio, organizations carrying out microfinance activities, organizations carrying out transfer agency activities in the securities market, organizations carrying out certain types of banking operations (with the exception of legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance societies present a separate balance sheet and a consolidated balance sheet.

Organizations that have accepted assets and liabilities as a result of a transaction for the simultaneous transfer of assets and liabilities in the case of a subsidiary (subsidiaries) organization (organizations) present a separate balance sheet and a consolidated balance sheet for the reporting year in which the transaction for the simultaneous transfer of assets and liabilities occurred.

3. The unit of measurement used when filling out the form is set in thousands of tenge. An amount less than 500 (five hundred) tenge is rounded up to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded up to 1000 (thousand) tenge.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 1, the names of the articles are filled in randomly, based on the organization’s operations.

6. Column 2 indicates data at the end of the reporting period, including the last day of the reporting period.

7. Column 3 indicates data at the end of the previous year.

8. Type of financial statements: separate and consolidated.

Appendix 2 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan, territorial branch of the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of administrative form: income statement/statement of comprehensive income.

Index of the form intended for collecting administrative data free of charge: F2.

Frequency: annual/quarterly.

Reporting period: as of "" ____________ 20.

Deadline for submitting a form intended to collect administrative data free of charge:

second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, a unified accumulative pension fund for its own assets, a voluntary accumulative pension fund for its own assets, organizations carrying out brokerage and dealer activities in the securities market, trading organizers, clearing organizations managing the investment portfolio, organizations carrying out transfer agency activities in the securities market, organizations carrying out certain types of banking operations (with the exception of legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance societies, an organization that guarantees insurance payments to policyholders (insured, beneficiaries) in the event of liquidation of insurance organizations - annually until May 31 (thirty-first) (inclusive) the year following the reporting year;

2) organizations carrying out microfinance activities - annually until April 30 (thirtieth) (inclusive) of the year following the reporting year;

3) second-tier banks - quarterly no later than 60 (sixty) calendar days following the reporting quarter;

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item For the period from the beginning of the current year (with cumulative total) For the same period from the beginning of the previous year (with cumulative total) 1 2 3 … … … … Net profit/net loss before tax… Income tax expenses… Net profit/net loss…

Note: the form is completed in accordance with the explanation for filling out the form intended for collecting administrative data on a free basis “Profit and Loss Statement/Statement of Comprehensive Income”.

Attachment to the form intended for collecting administrative data on a free basis "Profit and Loss Statement/Statement of Comprehensive Income"

Explanation for filling out a form intended for collecting administrative data free of charge

“Profit and loss statement/statement of comprehensive income” (index – F2, frequency: annual/quarterly)

This clarification defines uniform requirements for filling out the form intended for collecting administrative data on a free basis “Profit and Loss Statement/Statement of Comprehensive Income” (hereinafter referred to as the form).

2. The form is submitted annually and quarterly for the reporting period with an accrual total and for the same period from the beginning of the previous year (with an accrual total).

In the case of a subsidiary (subsidiaries) organization (organizations) - second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, a unified accumulative pension fund for its own assets, a voluntary accumulative pension fund for its own assets, organizations carrying out brokerage and dealer activities in the securities market, trading organizers, clearing organizations managing the investment portfolio, organizations carrying out microfinance activities, organizations carrying out transfer agency activities in the securities market, organizations carrying out certain types of banking operations (with the exception of legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance companies present a separate profit and loss statement/statement of comprehensive income and a consolidated income statement and loss/statement of comprehensive income.

Entities that have accepted assets and liabilities as a result of a simultaneous transfer of assets and liabilities, if there is a subsidiary (subsidiaries), present a separate income statement/statement of comprehensive income and a consolidated income statement/statement of comprehensive income for the reporting year in which the simultaneous transfer of assets and liabilities occurred.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 1, the names of the articles are filled in randomly, based on the organization’s operations.

6. Column 2 indicates data for the period from the beginning of the current year (with a cumulative total).

7. Column 3 indicates data for the same period from the beginning of the previous year (with a cumulative total).

8. Type of financial statements: separate and consolidated.

Appendix 3 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan, territorial branch of the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: cash flow statement.

Index of the form intended for collecting administrative data free of charge: F3.

Frequency: annual/quarterly.

Reporting period: as of "" ____________ 20.

Deadline for submitting a form intended to collect administrative data free of charge:

second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, a unified accumulative pension fund for its own assets, a voluntary accumulative pension fund for its own assets, organizations carrying out brokerage and dealer activities in the securities market, trading organizers, clearing organizations managing the investment portfolio, organizations carrying out transfer agency activities in the securities market, organizations carrying out certain types of banking operations (with the exception of legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance societies, an organization that guarantees insurance payments to policyholders (insured, beneficiaries) in the event of liquidation of insurance organizations - annually until May 31 (thirty-first) (inclusive) the year following the reporting year;

2) organizations carrying out microfinance activities - annually until April 30 (thirtieth) (inclusive) of the year following the reporting year;

3) second-tier banks - quarterly no later than 60 (sixty) calendar days following the reporting quarter;

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item For the reporting period For the same period of the previous year 1 2 3 ... Net cash flows from operating activities before income taxes ... Total cash flows from operating activities ... Net cash flows from investing activities ... Cash flows from financing activities ... Cash and cash equivalents as of the end of the year

Name ______________________________________________________________ Address _______________________________________________________________ Telephone _______________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief Accountant ___________________ __________ __________ surname, first name, patronymic (if any) signature date Manager or the person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Cash Flow Report”.

Appendix to the form intended for collecting administrative data on a free basis "Cash Flow Report"

Explanation for filling out a form intended for collecting administrative data free of charge

“Cash flow statement” (index – F3, frequency: annual/quarterly)

This clarification defines uniform requirements for filling out the form intended for collecting administrative data on a free basis “Cash Flow Report” (hereinafter referred to as the form).

2. The form is submitted annually and quarterly for the reporting period with an accrual total and for the same period from the beginning of the previous year (with an accrual total).

In the case of a subsidiary (subsidiaries) organization (organizations) - second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, a unified accumulative pension fund for its own assets, a voluntary accumulative pension fund for its own assets, organizations carrying out brokerage and dealer activities in the securities market, trading organizers, clearing organizations managing the investment portfolio, organizations carrying out microfinance activities, organizations carrying out transfer agency activities in the securities market, organizations carrying out certain types of banking operations (with the exception of legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance companies submit a separate cash flow report and a consolidated cash flow report.

Organizations that have accepted assets and liabilities as a result of a transaction for the simultaneous transfer of assets and liabilities in the case of a subsidiary (subsidiaries) organization (organizations) present a separate statement of cash flows and a consolidated statement of cash flows for the reporting year in which the transaction for the simultaneous transfer of assets and liabilities occurred.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 1, the names of the articles are filled in randomly, based on the organization’s operations.

6. Column 2 indicates data for the reporting period, including the last day of the reporting period.

7. Column 3 indicates data at the end of the same period of the previous year.

8. Type of financial statements: separate and consolidated.

Appendix 4 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan, territorial branch of the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on changes in capital.

Index of the form intended for collecting administrative data free of charge: F4.

Frequency: quarterly/annual.

Reporting period: as of "" ____________ 20.

Deadline for submitting a form intended to collect administrative data free of charge:

second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, a unified accumulative pension fund for its own assets, a voluntary accumulative pension fund for its own assets, organizations carrying out brokerage and dealer activities in the securities market, trading organizers, clearing organizations managing the investment portfolio, organizations carrying out transfer agency activities in the securities market, organizations carrying out certain types of banking operations (with the exception of legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance societies, an organization that guarantees insurance payments to policyholders (insured, beneficiaries) in the event of liquidation of insurance organizations - annually until May 31 (thirty-first) (inclusive) the year following the reporting year;

2) organizations carrying out microfinance activities - annually until April 30 (thirtieth) (inclusive) of the year following the reporting year;

3) second-tier banks - quarterly no later than 60 (sixty) calendar days following the reporting quarter;

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item Authorized capital Name of component of equity capital Total capital 1 2 3 4 At the end of the previous reporting year ... Other comprehensive income ... Total comprehensive income/loss for the period ... Balance as of the reporting date

Name _______________________________________________________ Address _____________________________________________________ Telephone ________________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if any) signature date Manager or person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Report on changes in capital”.

Appendix to the form intended for collecting administrative data free of charge "Report on changes in capital"

Explanation for filling out a form intended for collecting administrative data free of charge

“Report on changes in capital” (index – F4, frequency: annual/quarterly)

This clarification defines uniform requirements for filling out a form intended for collecting administrative data on a free basis, “Report on Changes in Capital” (hereinafter referred to as the form).

2. The form is submitted annually and quarterly for the reporting period with an accrual total and for the same period from the beginning of the previous year (with an accrual total).

In the case of a subsidiary (subsidiaries) organization (organizations), second-tier banks, insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers, a unified accumulative pension fund for its own assets, a voluntary accumulative pension fund for its own assets, organizations engaged in brokerage and dealer activities in the securities market, trading organizers, clearing organizations managing the investment portfolio, organizations carrying out microfinance activities, organizations carrying out transfer agency activities in the securities market, organizations carrying out certain types of banking operations (with the exception of legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables), mutual insurance companies separately submit a separate report on changes in capital and a consolidated report on changes in capital.

Organizations that have accepted assets and liabilities as a result of a transaction for the simultaneous transfer of assets and liabilities in the case of a subsidiary (subsidiaries) organization (organizations) present a separate statement of changes in capital and a consolidated statement of changes in capital for the reporting year in which the transaction for the simultaneous transfer of assets and liabilities occurred.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. The names of articles in column 1 are filled in arbitrarily, based on the organization’s operations.

6. The number of columns “Name of equity component” in the form is determined by the organization independently based on the organization’s operations. The name of the columns “Name of the component of equity capital” included in the form is indicated by the organization based on the specifics of the organization’s activities and operations and is filled out arbitrarily, taking into account the requirements of international financial reporting standards.

7. Type of financial statements: separate and consolidated.

Appendix 5 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: statement of assets and liabilities.

Index of the form intended for collecting administrative data free of charge: F1-FN.

Frequency: quarterly/annual.

Reporting period: as of ""________ 20___.

The circle of persons submitting a form intended for collecting administrative data free of charge: 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 submitting a form intended to collect administrative data free of charge:

branches of non-resident banks of the Republic of Kazakhstan:

quarterly no later than 60 (sixty) calendar days following the reporting quarter;

annually until April 30 (inclusive) of the year following the reporting year;

2) branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan - annually until April 30 (inclusive) of the year following the reporting year.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge)

Name of item At the end of the reporting period At the end of the previous year 1 2 3 Assets accepted as reserves ... ... Total assets ... ... Total liabilities Account of the head office ... Reserves ... Results of the branch ... Total liabilities, account of the head office, reserves and results of the branch

Name _______________________________________________________ Address _______________________________________________________ Telephone ________________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if any) signature date Manager or the person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data on a free basis, “Report on Assets and Liabilities.”

Appendix to the form intended for collecting administrative data on a free basis "Report on Assets and Liabilities"

Explanation for filling out a form intended for collecting administrative data free of charge

“Report on assets and liabilities” (index – F1-FN, frequency: quarterly/annual)

This clarification defines uniform requirements for filling out the form intended for collecting administrative data on a free basis, “Report on Assets and Liabilities” (hereinafter referred to as the form).

2. The form is submitted 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.

3. The unit of measurement used when filling out the form is set in 1000 (thousand) tenge. An amount less than 500 (five hundred) tenge is rounded up to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded up to 1000 (thousand) tenge.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 1, the names of the items are filled in arbitrarily, based on the operations of a branch of a non-resident bank of the Republic of Kazakhstan, a branch of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan, a branch of a non-resident insurance broker of the Republic of Kazakhstan.

6. Column 2 indicates data at the end of the reporting period, including the last day of the reporting period.

7. Column 3 indicates data at the end of the previous year.

Appendix 6 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: income and expense report.

Index of the form intended for collecting administrative data free of charge: F2-FN.

Frequency: quarterly/annual.

Reporting period: as of "" ____________ 20.

Deadline for submitting a form intended to collect administrative data free of charge:

branches of non-resident banks of the Republic of Kazakhstan:

quarterly no later than 60 (sixty) calendar days following the reporting quarter;

annually until April 30 (inclusive) of the year following the reporting year;

BIN: _______________________

Collection method: electronically.

(in thousands of tenge)

Name of the item For the period from the beginning of the current year (with a cumulative total) For the same period from the beginning of the previous year (with a cumulative total) 1 2 3 ... ... ... ... Total income ... ... ... ... Total expenses Net income (expense) before payment of corporate income tax Corporate income tax ... Total net income (expense) for the period

Name _______________________________________________________ Address ___________________________________________________________________ Telephone ________________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if any) signature date Manager or person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Report on Income and Expenses”.

Appendix to the form intended for collecting administrative data free of charge "Report on Income and Expenses"

Explanation for filling out a form intended for collecting administrative data free of charge

“Report on income and expenses” (index – F2-FN, frequency: quarterly/annual)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data free of charge “Report on Income and Expenses” (hereinafter referred to as the form).

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 1, the names of the items are filled in arbitrarily, based on the operations of a bank branch - a non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) organization - a non-resident of the Republic of Kazakhstan, a branch of an insurance broker - a non-resident of the Republic of Kazakhstan.

6. Column 2 indicates data for the period from the beginning of the current year (with a cumulative total).

7. Column 3 indicates data for the same period from the beginning of the previous year (with a cumulative total).

Appendix 7 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: cash flow statement.

Index of the form intended for collecting administrative data free of charge: F3-FN.

Frequency: monthly/quarterly/annual.

Reporting period: as of "" ____________ 20.

Deadline for submitting a form intended to collect administrative data free of charge:

branches of non-resident banks of the Republic of Kazakhstan:

quarterly no later than 60 (sixty) calendar days following the reporting quarter;

annually until April 30 (inclusive) of the year following the reporting year;

2) branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan:

monthly no later than the 6th (sixth) working day of the month following the reporting month;

annually until April 30 (inclusive) of the year following the reporting year

3) branches of non-resident insurance brokers of the Republic of Kazakhstan:

quarterly no later than the 6th (sixth) working day of the month following the reporting quarter;

annually until April 30 (inclusive) of the year following the reporting year.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge)

Title of item For the reporting period For the same period of the previous year 1 2 3 ... Net cash flows from operating activities before income taxes ... Total cash flows from operating activities ... Net cash flows from investing activities ... Cash flows from financing activities ... Cash and cash equivalents as of the end of the year

Name _______________________________________________________ Address ___________________________________________________ Telephone ________________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if any) signature date Manager or person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Cash Flow Report”.

Appendix to the form intended for collecting administrative data on a free basis "Cash Flow Report"

Explanation for filling out a form intended for collecting administrative data free of charge

“Cash flow statement” (index – F3-FN, frequency: monthly/quarterly/annual)

This clarification defines uniform requirements for filling out the form intended for collecting administrative data on a free basis “Cash Flow Report” (hereinafter referred to as the form).

2. The form is submitted 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 completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

6. Column 2 indicates data for the reporting period, including the last day of the reporting period.

7. Column 3 indicates data at the end of the same period of the previous year.

Appendix 8 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on the assets of the investment fund (clients).

Index of the form intended for collecting administrative data free of charge: F1-FSONUIP.

Frequency: monthly/annual.

Reporting period: as of "" ____________ 20.

The circle of persons submitting a form intended for collecting administrative data free of charge: investment portfolio managers, insurance organizations and branches of non-resident insurance organizations of the Republic of Kazakhstan that have a license in the “life insurance” industry and carry out the conclusion of insurance contracts that provide for the conditions for the participation of the policyholder in investments.

Deadline for submitting a form intended to collect administrative data free of charge:

investment portfolio managers monthly no later than the 5th (fifth) working day of the month following the reporting month;

2) insurance organizations that have a license in the “life insurance” industry and carry out the conclusion of insurance contracts that provide for the conditions for the participation of the policyholder in the insurer’s investments on a monthly basis - no later than the 6th (sixth) working day of the month following the reporting month.

3) branches of non-resident insurance organizations of the Republic of Kazakhstan that have a license in the “life insurance” industry and carry out the conclusion of insurance contracts that provide for the conditions for the participation of the policyholder in investments:

monthly no later than the 6th (sixth) working day of the month following the reporting month;

annually until April 30 (inclusive) of the year following the reporting year.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge)

Name of item Line code At the end of the reporting period At the beginning of the reporting period 1 2 3 4 Assets Cash and cash equivalents 1 Refined precious metals 2 Bank deposits 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 securities of foreign states 4.4 non-government securities issuers of the Republic of Kazakhstan 4.5 other securities 4.6 Depository receipts 5 Units of mutual investment funds 6 Investments in the capital of legal entities that are not joint-stock companies 7 Requirements for reverse repo transactions 8 Accounts receivable 9 Derivative financial instruments 10 Intangible assets 11 Fixed assets 12 including: land plots 12.1 buildings and structures 12.2 other fixed assets 12.3 Other assets 13 Total assets 14 Liabilities Repurchase 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 _______________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if available) signature date Manager or person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data on a free basis, “Report on the assets of an investment fund (clients).”

Appendix to the form intended for collecting administrative data on a free basis "Report on the assets of the investment fund (clients)"

Explanation for filling out a form intended for collecting administrative data free of charge

“Report on the assets of the investment fund (clients)” (index – F1-FSONUIP, frequency: monthly/annual)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis, “Report on the assets of an investment fund (clients)” (hereinafter referred to as the form).

2. The form is filled out monthly by the investment portfolio manager and insurance organizations licensed in the “life insurance” industry and concluding insurance contracts that provide for the conditions for the policyholder’s participation in the insurer’s investments for each client, 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 that provide for the conditions for the insurer’s participation in investments for each client as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. Column 3 indicates data at the end of the reporting period, including the last day of the reporting period.

6. Column 4 indicates data at the beginning of the reporting period.

7. Lines 1 to 23 indicate data based on information from the general ledger or database, grouped taking into account international financial reporting standards.

Appendix 9 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on income and expenses on the assets of the investment fund (clients).

Index of the form intended for collecting administrative data free of charge: F2-FSONUIP.

Frequency: monthly/annual.

Reporting period: as of "" ____________ 20.

Deadline for submitting a form intended to collect administrative data free of charge:

investment portfolio managers monthly no later than the 5th (fifth) working day of the month following the reporting month;

monthly no later than the 6th (sixth) working day of the month following the reporting month;

annually until April 30 (inclusive) of the year following the reporting year.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge)

Name of the item Line code For the period from the beginning of the year 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 assets 2 Proceeds from the placement of securities (shares) of the investment fund 3 Income in the form of remuneration on placed deposits 4 Income in the form of remuneration (coupon and (or) discount) on securities 5 including: government securities of the Republic of Kazakhstan 5.1 securities of international financial organizations 5.2 non-government securities of foreign issuers 5.3 securities of foreign states 5.4 non-government securities of issuers of the Republic of Kazakhstan 5.5 other securities 5.6 Income from reverse repo transactions 6 Income in the form of dividends on shares 7 Income from the purchase and sale of securities 8 Income from investments in the capital of legal entities that are not joint-stock companies 9 Income from revaluation 10 including: from changes in the fair value of securities 10.1 from revaluation of foreign currency 10.2 other income from revaluation 10.3 Income from the purchase and sale of foreign currency 11 Income from the rental of property 12 Income in the form of interest on other financial assets 13 Other income 14 Total income 15 Purchased securities (shares) of investment fund 16 Expenses on paid dividends on shares of an investment fund 17 Withdrawal of client assets 18 Expenses from the purchase and sale of securities 19 Expenses from investments in the capital of legal entities that are not joint-stock companies 20 Expenses from revaluation 21 including: from changes in the fair value of securities 21.1 from revaluation of foreign currency 21.2 other expenses from revaluation 21.3 Expenses from the purchase and sale of foreign currency 22 Commission expenses 23 including: investment portfolio manager 23.1 broker and dealer 23.2 custodian and central depository 23.3 other persons 23.4 Other expenses 24 Total expenses 25 Unclarified (erroneously credited) amounts 26 Return of unclear (erroneous) amounts credited amounts 27 Net assets at the end of the period 28 Changes in net assets 29

Name ___________________________________________________________________ Address _____________________________________________________ Telephone ________________________________________________ Email address _________________________________ Contractor __________________________ _______________ last name, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ last name, first name, patronymic (if any) signature date Manager or the person performing his duties __________________________ _______________ last name, first name and patronymic (if any) Date "____" ______________ 20 signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data on a free basis, “Report on income and expenses on the assets of an investment fund (clients).”

Appendix to the form intended for collecting administrative data free of charge "Report on income and expenses on the assets of the investment fund (clients)"

Explanation for filling out a form intended for collecting administrative data free of charge

“Report on income and expenses on the assets of the investment fund (clients)” (index – F2-FSONUIP, frequency: monthly/annual)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data free of charge “Report on income and expenses on the assets of an investment fund (clients)” (hereinafter referred to as the form).

2. The form is filled out monthly by the investment portfolio manager and insurance organizations licensed in the “life insurance” industry and concluding insurance contracts that provide for the conditions for the policyholder’s participation in the insurer’s investments for each client, 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 that provide for the conditions for the insurer’s participation in investments for each client as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. Column 3 indicates data for the period from the beginning of the year to the reporting date, including the last day of the reporting period.

6. Column 4 indicates data for the reporting period, including the last day of the reporting period.

7. Lines 1 to 29 indicate data based on information from the general ledger or database, grouped taking into account international financial reporting standards.

8. On line 1:

column 3 indicates data as of January 1 of the corresponding year;

Column 4 indicates data as of the first day of each reporting period.

Appendix 10 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions.

Index of the form intended for collecting administrative data free of charge: F1PA1-EiDNPF.

Frequency: annual.

Reporting period: as of "" ____________ 20.

The range of persons submitting a form intended for collecting administrative data free of charge: unified pension savings fund, voluntary pension savings fund.

Deadline for submitting a form intended for collecting administrative data free of charge: by April 30 (thirtieth) (inclusive) of the year following the reporting year.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item At the end of the reporting year At the end of the previous year 1 2 3 … … Total assets … …. Total liabilities Net pension assets

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data on a free basis, “Report on net pension assets generated from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions.”

Appendix to the form intended for collecting administrative data on a free basis "Report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions"

Explanation for filling out a form intended for collecting administrative data free of charge

"Report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions" (index - F1PA1-EiDNPF, frequency: annual)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis “Report on net pension assets generated from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions” (hereinafter referred to as the form).

2. The form is submitted annually by the unified accumulative pension fund and voluntary accumulative pension funds as of the end of the reporting year.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 1, the names of the items are filled in arbitrarily, based on the operations of the unified accumulative pension fund and voluntary accumulative pension funds.

6. Column 2 indicates data at the end of the reporting year, including the last day of the reporting year.

7. Column 3 indicates data at the end of the previous year.

8. Type of financial statements: separate.

Appendix 11 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on net pension assets formed from mandatory pension contributions by the employer.

Index of the form intended for collecting administrative data free of charge: F1PA1-ENPF.

Frequency: annual.

Reporting period: as of "" ____________ 20.

Circle of persons submitting a form intended for collecting administrative data free of charge: unified pension savings fund.

Deadline for submitting a form intended for collecting administrative data free of charge: by April 30 (thirtieth) (inclusive) of the year following the reporting year.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item At the end of the reporting year At the end of the previous year 1 2 3 … … Total assets … …. Total liabilities Net pension assets

Name _____________________________________________________ Address ____________________________________________________________ Telephone ________________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if any) signature date Manager or the person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Appendix to the form intended for collecting administrative data on a free basis "Report on net pension assets formed from mandatory pension contributions of the employer"

Explanation for filling out a form intended for collecting administrative data free of charge

"Report on net pension assets formed from mandatory pension contributions by the employer" (index - F1PA1-UPF, frequency: annual)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis, “Report on net pension assets generated from mandatory pension contributions of the employer” (hereinafter referred to as the form).

2. The form is submitted annually by the unified pension fund as of the end of the reporting year.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 1, the names of the items are filled in arbitrarily, based on the operations of the unified accumulative pension fund and voluntary accumulative pension funds.

6. Column 2 indicates data at the end of the reporting year, including the last day of the reporting year.

7. Column 3 indicates data at the end of the previous year.

8. Type of financial statements: separate.

Appendix 12 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on target assets generated through target savings.

Index of the form intended for collecting administrative data free of charge: F1-1CA-UAPF.

Frequency: annual.

Reporting period: as of "" ____________ 20.

Circle of persons submitting a form intended for collecting administrative data free of charge: unified pension savings fund.

Deadline for submitting a form intended for collecting administrative data free of charge: by April 30 (thirtieth) (inclusive) of the year following the reporting year.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of article Line code At the end of the reporting year At the end of the previous year 1 2 3 4 …. …. Total assets…. …. Total liabilities Total net assets

Name _______________________________________________________ Address ___________________________________ Telephone ________________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if any) signature date Manager or person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Report on target assets generated through target savings.”

Appendix to the form intended for collecting administrative data free of charge "Report on target assets generated at the expense of target savings"

Explanation for filling out a form intended for collecting administrative data free of charge

"Report on target assets formed through target savings" (index - F1-1CA-UAPF, frequency: annual)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data free of charge “Report on target assets generated through target savings” (hereinafter referred to as the form).

2. The form is filled out annually by the unified pension fund for target assets as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. Column 3 indicates data at the end of the reporting year, including the last day of the reporting year.

6. Column 4 indicates data at the end of the previous year.

7. Type of financial statements: separate.

Appendix 13 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions

Index of the form intended for collecting administrative data free of charge: F2PA1-EiDNPF.

Frequency: annual.

Reporting period: as of "" ____________ 20.

The range of persons submitting a form designed to collect administrative data free of charge: unified pension savings fund, voluntary pension savings funds.

Deadline for submitting a form intended for collecting administrative data free of charge: by April 30 (thirtieth) (inclusive) of the year following the reporting year.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item For the period from the beginning of the current year (with cumulative total) For the same period from the beginning of the previous year (with cumulative total) 1 2 3 … … … Total income … Total expenses Net profit for the year … Changes in net pension assets Net pension assets at the beginning of the period Net assets at the end of the period

Name ______________________________________________________ Address _____________________________________________________ Telephone ________________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if any) signature date Manager or the person performing his duties__________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 year signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data on a free basis, “Report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions.”

Appendix to the form intended for collecting administrative data on a free basis "Report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions"

Explanation for filling out a form intended for collecting administrative data free of charge

"Report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions" (index - F2PA1-EiDNPF, frequency: annual)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis “Report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions and voluntary pension contributions” (hereinafter referred to as the form).

2. The form is submitted annually by the unified accumulative pension fund and voluntary accumulative pension funds as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 1, the names of the items are filled in randomly, based on the operations of the unified savings fund and voluntary savings pension funds.

6. Column 2 indicates data for the period from the beginning of the current year (with a cumulative total).

7. Column 3 indicates data for the same period from the beginning of the previous year (with a cumulative total).

8. Type of financial statements: separate.

Appendix 14 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on changes in net pension assets formed from the employer’s mandatory pension contributions.

Index of the form intended for collecting administrative data free of charge: F2PA1-ENPF.

Frequency: annual.

Reporting period: as of "" ____________ 20.

Circle of persons submitting a form intended for collecting administrative data free of charge: unified pension savings fund.

Deadline for submitting a form intended for collecting administrative data free of charge: by April 30 (thirtieth) (inclusive) of the year following the reporting year.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item For the period from the beginning of the current year (with cumulative total) For the same period from the beginning of the previous year (with cumulative total) 1 2 3 … … … Total income … Total expenses Net profit for the year … Changes in net pension assets Net pension assets at the beginning of the period Net assets at the end of the period

Name _______________________________________________________ Address _____________________________________________________________________ Telephone ________________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if any) signature date Manager or the person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Appendix to the form intended for collecting administrative data on a free basis "Report on changes in net pension assets formed at the expense of the employer's mandatory pension contributions"

Explanation for filling out a form intended for collecting administrative data free of charge

"Report on changes in net pension assets formed from mandatory pension contributions by the employer" (index - F2PA1-UPF, frequency: annual)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis, “Report on changes in net pension assets formed from mandatory pension contributions of the employer” (hereinafter referred to as the form).

2. The form is submitted annually by the unified pension fund as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 1, the names of the items are filled in arbitrarily, based on the operations of the unified savings fund.

6. Column 2 indicates data for the period from the beginning of the current year (with a cumulative total).

7. Column 3 indicates data for the same period from the beginning of the previous year (with a cumulative total).

8. Type of financial statements: separate.

Appendix 15 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan, territorial branch of the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: balance sheet.

Index of the form intended for collecting administrative data free of charge: F1-MFOiSB.

Frequency: quarterly/monthly.

Reporting period: as of "" ____________ 20.

The range of persons submitting a form intended for collecting administrative data free of charge: National postal operator, central depository, trading organizer, clearing organization, insurance brokers, organizations carrying out certain types of banking operations (with the exception of mortgage organizations, legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables, a central depository, a trading organizer, a clearing organization, brokers and (or) dealers carrying out certain types of banking operations on the basis of an appropriate license from an authorized body), organizations engaged in microfinance activities that apply international financial reporting standards.

Deadline for submitting a form intended to collect administrative data free of charge:

insurance brokers - quarterly, no later than the 6th (sixth) working day of the month following the reporting quarter;

2) organizations carrying out certain types of banking operations (with the exception of the National Postal Operator, mortgage organizations, legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables, central depository, trading organizer, clearing organization, brokers and (or) dealers carrying out certain types of banking operations on the basis of the relevant license of the authorized authority) - quarterly, no later than the 20th (twentieth) day of the month following the reporting quarter;

3) organizations engaged in microfinance activities that apply international financial reporting standards - quarterly, no later than the 25th (twenty-fifth) day of the month following the reporting quarter;

4) National postal operator - monthly, no later than the 25th (twenty-fifth) day of the month following the reporting month;

5) central depository, trading organizer and clearing organization - monthly, no later than the 20th (twentieth) day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item Line code At the end of the reporting period At the end of the previous year 1 2 3 4 Assets Cash 1 including: cash on hand 1.1 money in accounts with banks and organizations engaged in certain types of banking operations 1.2 cash equivalents 1.3 Refined precious metals 2 Placed deposits 3 Securities assessed at fair value through profit or loss 4 Securities measured at fair value through other comprehensive income 5 Securities measured at amortized cost 6 Derivative financial instruments 7 Reverse repo 8 Loans (microloans) measured at fair value through profit or loss 9 Loans (microloans) measured at fair value through other comprehensive income 10 Loans (microloans) measured at fair value through other comprehensive income measured at amortized cost 11 Insurance premiums receivable 12 Advances issued 13 Accounts receivable 14 Inventories 15 Commissions 16 Finance leases granted 17 Investment property 18 Investments in the equity of other legal entities and subordinated debt 19 Non-current assets (disposal groups) held for sale 20 Right-of-use assets 21 Intangible assets 22 Fixed assets 23 Prepaid expenses 24 Current tax asset 25 Deferred tax asset 26 Other receivables 27 Other assets 28 Total assets 29 Liabilities Customer bank accounts 30 Deposits attracted 31 Derivative financial instruments 32 Issued debt securities 33 Repo transaction 34 Loans received 35 Accounts payable 36 Advances received 37 Lease obligations 38 Reserves 39 Settlements with shareholders (for dividends) 40 Subordinated debt 41 Settlements with reinsurers 42 Settlements with intermediaries for insurance (reinsurance) activities 43 Obligation to the budget for taxes and other obligatory payments to the budget 44 Deferred tax liability 45 Accounts payable under insurance (reinsurance) contracts 46 Other liabilities 47 Total liabilities 48 Own capital Authorized capital 49 including: common shares 49.1 preferred shares 49.2 Additional paid-in capital 50 Withdrawn capital 51 Reserve capital 52 Revaluation reserve for securities measured at fair value through other comprehensive income 53 Reserve for impairment of securities measured at fair value through other comprehensive income 54 Reserve for revaluation of loans (microloans) assessed at fair value through other comprehensive income 55 Reserve for impairment of loans measured at fair value through other comprehensive income 56 Reserve for revaluation of fixed assets 57 Other reserves 58 Retained earnings (uncovered loss) 59 including: previous years 59.1 reporting period 59.2 Total capital 60 Total capital and liabilities 61

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Balance Sheet”.

Appendix to the form intended for collecting administrative data free of charge "Balance Sheet"

Explanation for filling out a form intended for collecting administrative data free of charge

"Balance Sheet" (index – F1-MFOiSB, frequency: quarterly/monthly)

This explanation defines uniform requirements for filling out the form intended for collecting administrative data free of charge “Balance Sheet” (hereinafter referred to as the form).

2. The form is filled out quarterly by an organization carrying out certain types of banking operations (with the exception of the National Postal Operator, mortgage organizations, legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables, a central depository, trading organizer, clearing organization, brokers and (or) dealers carrying out certain types of banking operations on the basis of the relevant license of the authorized body), an insurance broker and an organization engaged in microfinance activities, applying international financial reporting standards and monthly by the National Postal Operator, central depository, trading organizer, clearing organization as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate the data at the end of the reporting period, including the last day of the reporting period.

6. Column 4 indicates data at the end of the previous year.

7. Lines 1 to 61 indicate data based on information from the general ledger or database, grouped taking into account the requirements of international financial reporting standards.

8. Lines 30, 31, 39, 49.1 and 49.2 are filled in only by joint-stock companies when carrying out the relevant activities.

9. Type of financial statements: separate.

Appendix 16 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan, territorial branch of the National Bank of the Republic of Kazakhstan

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: profit and loss statement.

Index of the form intended for collecting administrative data free of charge: F2-MFOiSB.

Frequency: quarterly/monthly.

Reporting period: as of "" ____________ 20.

The range of persons submitting a form intended for collecting administrative data free of charge: central depository, trading organizer, clearing organization, insurance brokers, organizations carrying out certain types of banking operations (with the exception of the National Postal Operator, mortgage organizations, legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables, a central depository, a trading organizer, a clearing organization, brokers and (or) dealers carrying out certain types of banking operations on the basis of an appropriate license from an authorized body), organizations engaged in microfinance activities that apply international financial reporting standards.

Deadline for submitting a form intended to collect administrative data free of charge:

insurance brokers - quarterly, no later than the 6th (sixth) working day of the month following the reporting quarter;

4) central depository, trading organizer and clearing organization - monthly, no later than the 20th (twentieth) day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of article Line code For the reporting period For the period from the beginning of the current year (with an accrual total) For the same period of the previous year For the same period from the beginning of the previous year (with an accrual total) 1 2 3 4 5 6 Income related to the receipt of remuneration 1 including: for deposits placed 1.1 for loans provided (microcredits) 1.2 for financial leases provided 1.3 for acquired securities 1.4 on reverse repo transactions 1.5 other income related to the receipt of remuneration 1.6 Commission fees 2 including: income in the form of commissions for the activities of an insurance broker 2.1 Income from banking and other activities not related to the receipt of remuneration 3 including: income from transfer operations 3.1 income from clearing operations 3.2 income from cash transactions 3.3 income from carrying out safe transactions 3.4 income from collection 3.5 other income from banking, insurance brokerage and other activities not related to the receipt of remuneration 3.6 Income (expenses) on financial assets (net) 4 including: income (expenses) from the purchase and sale of financial assets (net) 4.1 income (expenses) from changes in the value of financial assets assessed at fair value through profit or loss (net) 4.2 Income (expenses) from the revaluation of foreign currency (net) 5 Income from the restoration of reserves for possible losses on financial assets 6 Income in the form of dividends on shares 7 Income related to participation in the capital of other legal entities 8 Income from the sale of assets 9 Other income 10 Total income 11 Expenses related to the payment of remuneration 12 including: on attracted deposits 12.1 for loans received 12.2 for lease obligations 12.3 for issued securities 12.4 for REPO transactions 12.5 other expenses associated with the payment of remuneration 12.6 Commission expenses 13 including: remuneration to the managing agent 13.1 remuneration for custodial services 13.2 for the payment of commissions for the activities of an insurance broker 13.3 Expenses for banking and other activities not related to the payment of remuneration 14 including: expenses from carrying out transfer operations 14.1 expenses from clearing operations 14.2 expenses from cash transactions 14.3 expenses from safe deposit operations 14.4 expenses from collection 14.5 Expenses for creating reserves for possible losses on financial assets 15 Operating expenses 16 including: labor and travel expenses 16.1 depreciation charges 16.2 expenses for paying taxes and other obligatory payments to the budget, with the exception of corporate income tax 16.3 Expenses on operating leases 16.4 Expenses from the sale or gratuitous transfer of assets 17 Other expenses 18 Total expenses 19 Net profit (loss) before payment of corporate income tax 20 Corporate income tax 21 Net profit (loss) after payment of corporate income tax 22 Profit (loss) from discontinued operations 23 Total net profit (loss) for the period 24

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Profit and Loss Statement”.

Appendix to the form intended for collecting administrative data free of charge "Profit and Loss Statement"

Explanation for filling out a form intended for collecting administrative data free of charge

“Profit and Loss Statement” (index – F2-MFOiSB, frequency: monthly/quarterly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis “Profit and Loss Statement” (hereinafter referred to as the form).

2. The form is filled out quarterly by an organization carrying out certain types of banking operations (with the exception of the National Postal Operator, mortgage organizations, legal entities operating exclusively through exchange offices on the basis of a license from the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, and legal entities whose exclusive activity is the collection of banknotes, coins and valuables, a central depository, trading organizer, clearing organization, brokers and (or) dealers carrying out certain types of banking operations on the basis of the relevant license of the authorized body), an insurance broker and an organization engaged in microfinance activities, applying international financial reporting standards and monthly central depository, trading organizer, clearing organization as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate data for the reporting period, including the last day of the reporting period.

6. Column 4 indicates data for the period from the beginning of the current year (with a cumulative total).

7. Column 5 indicates data for the same period of the previous year.

8. Column 6 indicates data for the same period from the beginning of the previous year (with a cumulative total).

9. Lines 1 to 24 indicate data based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.

10. Lines 2.1, 3.1, 3.2, 3.3, 3.4, 3.5, 13.1, 13.2, 13.3, 14.1, 14.2, 14.3, 14.4 and 14.5 are filled in when carrying out the relevant activities.

11. Lines 12.1 and 12.4 are filled in only by joint-stock companies when carrying out the relevant activities.

12. Type of financial statements: separate.

Appendix 17 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the territorial branch of the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: balance sheet.

Index of the form intended for collecting administrative data free of charge: F1-MFO.

Frequency: quarterly.

Reporting period: as of "" ____________ 20

The range of persons submitting a form designed to collect administrative data free of charge: organizations engaged in microfinance activities that apply international financial reporting standards for small and medium-sized businesses.

Deadline for submitting a form intended to collect administrative data free of charge:

organizations engaged in microfinance activities that apply international financial reporting standards for small and medium-sized businesses - no later than the 25th (twenty-fifth) day of the month following the reporting quarter.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge)

Name ______________________________________________________________ Address ____________________________________________________________ Telephone _______________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if available) signature date Manager or person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Balance Sheet”.

Appendix to the form intended for collecting administrative data free of charge "Balance Sheet"

Explanation for filling out a form intended for collecting administrative data free of charge

"Balance sheet" (index - F1-MFO, frequency: quarterly)

This explanation defines uniform requirements for filling out the form intended for collecting administrative data free of charge “Balance Sheet” (hereinafter referred to as the form).

2. The form is filled out quarterly by organizations engaged in microfinance activities that apply international financial reporting standards for small and medium-sized businesses, as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate the data at the end of the reporting period, including the last day of the reporting period.

6. Column 4 indicates data at the end of the previous year.

7. Lines 1 to 41 indicate data based on information from the general ledger or database, grouped taking into account the requirements of international financial reporting standards for small and medium-sized businesses.

8. Type of financial statements: separate.

Appendix 18 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the territorial branch of the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: profit and loss statement.

Index of the form intended for collecting administrative data free of charge: F2-MFO.

Frequency: quarterly.

Reporting period: as of: "" ____________ 20

Deadline for submitting a form intended to collect administrative data free of charge:

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of article Line code For the reporting period For the period from the beginning of the current year (with cumulative total) For the same period of the previous year For the same period from the beginning of the previous year (with cumulative total) 1 2 3 4 5 6 Income related to the receipt of remuneration 1 including: on current accounts 1.1 on placed deposits 1.2 on loans provided (microcredits) 1.3 on provided financial lease 1.4 on purchased securities 1.5 other income related to the receipt of remuneration 1.6 Commission fees 2 Income (expenses) on financial assets (net) 3 including: income (expenses) from the purchase and sale of financial assets (net) 3.1 income (expenses) from changes in the value of financial assets assessed at fair value through profit or loss (net) 3.2 Income (expenses) from the revaluation of foreign currency (net) 4 Other income 5 Total income 6 Expenses related to the payment of remuneration 7 including: on loans received 7.1 on financial lease received 7.2 other expenses related to the payment of remuneration 7.3 Commission expenses 8 Expenses on creating reserves for possible losses on financial assets 9 Operating expenses 10 including: labor and travel expenses 10.1 depreciation and amortization 10.2 operating lease expenses 10.3 expenses for taxes and other obligatory payments to the budget, with the exception of corporate income tax 10.4 Other operating expenses 10.5 Other expenses 11 Total expenses 12 Net profit (loss) before corporate income tax 13 Corporate income tax 14 Net profit (loss) after payment of corporate income tax 15 Profit (loss) from discontinued operations 16 Total net profit (loss) for the period 17

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Profit and Loss Statement”.

Appendix to the form intended for collecting administrative data free of charge "Profit and Loss Statement"

Explanation for filling out a form intended for collecting administrative data free of charge

"Profit and Loss Statement" (index - F2-MFO, frequency: quarterly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis “Profit and Loss Statement” (hereinafter referred to as the form).

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate data for the reporting period, including the last day of the reporting period.

6. Column 4 indicates data for the period from the beginning of the current year (with a cumulative total).

7. Column 5 indicates data for the same period of the previous year.

8. Column 6 indicates data for the same period from the beginning of the previous year (with a cumulative total).

10. Lines 1 to 17 indicate data based on information from the general ledger or database, grouped taking into account the requirements of international financial reporting standards for small and medium-sized businesses.

11. Type of financial statements: separate.

Appendix 19 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: balance sheet.

Index of the form intended for collecting administrative data free of charge: F1-SO.

Frequency: monthly.

Reporting period: as of "" ____________ 20.

The range of persons submitting a form designed to collect administrative data free of charge: insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations.

Deadline for submitting a form intended for collecting administrative data free of charge: no later than the 10th (tenth) working day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge)

Name of item Line code At the end of the reporting period At the end of the previous year 1 2 3 4 Assets Cash 1 including: cash on hand 1.1 money in accounts with banks and organizations engaged in certain types of banking operations 1.2 cash equivalents 1.3 Refined precious metals 2 Placed deposits 3 Securities assessed at fair value through profit or loss 4 Securities, measured at fair value through other comprehensive income 5 Securities measured at amortized cost 6 Derivative financial instruments 7 Reverse repos 8 Loans to policyholders 9 Insurance and reinsurance receivables 10 Advances issued 11 Accounts receivable 12 Inventories 13 Commissions 14 Portfolio assets insurance contracts and issued reinsurance contracts 15 Assets from portfolios of reinsurance contracts held for losses incurred 16 Assets from reinsurance contracts held: 17 including: best estimate of expected cash flows for the reinsurance asset 17.1 reinsurance asset for risk adjustment for non-financial risk 17.2 margin for contractual reinsurance services 17.3 loss compensation component of margin for reinsurance contracts 17.4 Reinsurance asset for risk adjustment for non-financial risk for losses incurred 18 Financial lease provided 19 Investment property 20 Investments in the capital of other legal entities and subordinated debt 21 Long-term assets (disposal groups) intended for sale 22 Right-of-use assets 23 Intangible assets 24 Fixed assets 25 Deferred expenses 26 Current tax asset 27 Deferred tax asset 28 Other receivables 29 Other assets 30 Total assets 31 Liabilities Liabilities for the remaining portion of insurance coverage for portfolios of insurance contracts and issued reinsurance contracts 32 including: best estimate of expected cash flows 32.1 risk adjustment for non-financial risk 32.2 margin for those provided for in the insurance contract services 32.3 loss component 32.4 including: best estimate of expected cash flows 32.4.1 risk adjustment for non-financial risk 32.4.2 Derivative financial instruments 33 Issued debt securities 34 REPO transactions 35 Deferred income 36 Margin for services provided for in the reinsurance agreement 37 Liabilities for the remainder of the insurance coverage portfolios of reinsurance contracts held 38 Liabilities for incurred losses 39 Risk adjustment for non-financial risk for incurred losses 40 Loans received 41 Accounts payable 42 Advances received 43 Lease obligations 44 Settlements with shareholders for dividends 45 Subordinated debt 46 Liabilities to the budget for taxes and other obligatory payments to the budget 47 Deferred tax liability 48 Other accounts payable 49 Estimated liabilities 50 Other liabilities 51 Total liabilities 52 Equity capital Authorized capital 53 Additional paid-in capital 54 Withdrawn capital 55 Reserve capital 56 Revaluation reserve for securities measured at fair value through other comprehensive income 57 Reserve for impairment of securities measured at fair value through other comprehensive income other comprehensive income 58 Reserve for unforeseen risks 59 Stabilization reserve 60 Reserve for revaluation of fixed assets 61 Other reserves 62 Impact of financial risk 63 Retained earnings (uncovered loss) 64 including: previous years 64.1 reporting period 64.2 Total capital 65 Total capital and liabilities 66

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Balance Sheet”.

Appendix to the form intended for collecting administrative data free of charge "Balance Sheet"

Explanation for filling out a form intended for collecting administrative data free of charge

"Balance Sheet" (index – F1-СО, frequency: monthly)

This explanation defines uniform requirements for filling out the form intended for collecting administrative data free of charge “Balance Sheet” (hereinafter referred to as the form).

2. The form is filled out monthly by an insurance (reinsurance) organization, an Islamic insurance (reinsurance) organization.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate the data at the end of the reporting period, including the last day of the reporting period.

6. Column 4 indicates data at the end of the previous year.

7. Lines 1 to 66 indicate data based on information from the general ledger or database, grouped taking into account the requirements of international financial reporting standards.

8. Type of financial statements: separate.

Appendix 20 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: profit and loss statement.

Index of the form intended for collecting administrative data free of charge: F2-SO.

Frequency: monthly.

Reporting period: as of "" ____________ 20.

The range of persons submitting a form designed to collect administrative data free of charge: insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations.

Deadline for submitting a form intended for collecting administrative data free of charge: no later than the 10th (tenth) working day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge)

Name of article Line code For the reporting period For the period from the beginning of the current year (with cumulative total) For the same period of the previous year For the same period from the beginning of the previous year (with cumulative total) 1 2 3 4 5 6 Income Income (expenses) from insurance (reinsurance) activities 1 including insurance revenue from portfolios of insurance contracts and issued reinsurance agreements 1.1 income (expense) from risk adjustment for non-financial risk for portfolios of insurance contracts and issued reinsurance contracts 1.2 income from amortization of the margin for the services provided for in the contract 1.3 Income (expenses) for insurance services 2 including: acquisition expenses 2.1 insurance expenses for payment 2.2 insurance expenses in the form of a loss component 2.3 adjustment of expenses for the loss component 2.4 expenses for incurred insured losses 2.5 expenses for the implementation of insurance payments for reinsurance 2.6 financial income from insurance (reinsurance) 2.7 financial expenses from insurance (reinsurance) 2.8 Income (expenses) under retained reinsurance contracts 3 including: Depreciation costs of the best estimate of expected cash flows on the reinsurance asset 3.1 Income (expenses) on the reinsurance asset according to risk adjustment for non-financial risk 3.2 Income (expense) in the form of depreciation of margin on reinsurance contracts 3.3 Depreciation expense of the best estimate of expected cash flows for the reinsurance asset, valued based on the premium distribution approach. 3.4 Income from reinsurance 3.5 Expenses (income) on the reinsurance asset for incurred insurance losses 3.6 Financial income on retained reinsurance contracts 3.7 Financial expenses on retained reinsurance contracts 3.8 Income associated with compensation of insurance payments by the reinsurer 3.9 Income in the form of commissions on insurance activities 3.10 Commission income on contracts reinsurance 3.11 Income (expenses) associated with compensation of recourse claims and losses (subrogation) 3.12 Other income from insurance activities 3.13 Income from investment activities / Investment income 4 Income associated with receiving remuneration 4.1 including: income in the form of remuneration on securities 4.1.1 income in the form of remuneration on placed deposits 4.1.2 Income (expenses) on transactions with financial assets (net) 4.2 including: income (expenses) from the purchase and sale of securities (net) 4.2.1 income (expenses) from REPO transactions (net) 4.2.2 income (expenses) from transactions with refined precious metals 4.2.3 income (expenses) from transactions with derivative financial instruments 4.2.4 Income (expenses) from revaluation (net) 4.3 including: income (expenses) from changes in the value of securities assessed at fair value through profit or loss (net) 4.3.1 income (expenses) from revaluation of foreign currency (net) 4.3.2 income (expenses) from revaluation of refined precious metals 4.3.3 income (expenses) from revaluation derivative financial instruments 4.3.4 Income from participation in the capital of other legal entities 4.4 Other income from investment activities 4.5 Income from other activities 5 Income (expenses) from the sale of assets and receipt (transfer) of assets 6 Other income from other activities 7 Other income 8 Total income 9 Expenses Expenses related to the payment of remuneration 10 including: expenses in the form of premiums on securities 10.1 Interest expenses on lease obligations 11 Expenses on impairment provisions 12 Reversal of impairment provisions 13 General and administrative expenses 14 including: labor and travel expenses 14.1 current taxes and other obligatory payments to the budget, with the exception of corporate income tax 14.2 expenses on current leases 14.3 advertising expenses 14.4 third party services 14.5 expenses for audit, consulting services and information costs 14.6 Depreciation charges 14.7 Other expenses 15 Total expenses 16 Profit (loss) for the period 17 Profit (loss) from discontinued operations 18 Net profit (loss) before payment of corporate income tax 19 Corporate income tax 20 including: from core activities 20.1 from other activities 20.2 Total net profit (loss) after taxes 21

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Profit and Loss Statement”.

Appendix to the form intended for collecting administrative data free of charge "Profit and Loss Statement"

Explanation for filling out a form intended for collecting administrative data free of charge

"Profit and Loss Statement" (index - F2-SO, frequency: monthly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis “Profit and Loss Statement” (hereinafter referred to as the form).

2. The form is filled out monthly by an insurance (reinsurance) organization, an Islamic insurance (reinsurance) organization as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

6. When filling out column 3, indicate data for the reporting period, including the last day of the reporting period.

7. Column 4 indicates data for the period from the beginning of the current year (with a cumulative total).

8. Column 5 indicates data for the same period of the previous year.

9. Column 6 indicates data for the same period from the beginning of the previous year (with a cumulative total).

10. Lines 1 to 46 indicate data based on information from the general ledger or database, grouped taking into account the requirements of international financial reporting standards.

11. Type of financial statements: separate.

Appendix 21 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: statement of assets and liabilities.

Index of the form intended for collecting administrative data free of charge: F1-FSBN.

Frequency: quarterly.

Reporting period: as of "" ____________ 20.

Circle of persons submitting a form intended for collecting administrative data free of charge: branches of non-resident insurance brokers of the Republic of Kazakhstan

Deadline for submitting a form intended for collecting administrative data free of charge: no later than the 6th (sixth) working day of the month following the reporting quarter.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge)

Name of item Line code At the end of the reporting period At the end of the previous year 1 2 3 4 Assets Assets accepted as reserves 1 Cash 2 including: cash on hand 2.1 money in accounts with banks and organizations carrying out certain types of banking operations 2.2 cash equivalents 2.3 Insurance premiums receivable (less provisions for impairment) 3 Advances issued 4 Receivables debt 5 Inventories 6 Commission fees 7 Finance leases granted (less provisions for impairment) 8 Investment property 9 Investments in the capital of other legal entities and subordinated debt 10 Deposits placed (less provisions for impairment) 11 Non-current assets (disposal groups) held for sale 12 Right-of-use assets (less depreciation and amortization and losses) from impairment) 13 Intangible assets (net of depreciation and impairment losses) 14 Fixed assets (net of depreciation and impairment losses) 15 Deferred expenses 16 Current tax asset 17 Deferred tax asset 18 Other receivables 19 Other assets 20 Total assets 21 Liabilities Loans received 22 Accounts payable 23 Lease obligations 24 Reserves 25 Settlements with reinsurers 26 Settlements with intermediaries for insurance (reinsurance) activities 27 Obligation to the budget for taxes and other obligatory payments to the budget 28 Deferred tax liability 29 Accounts payable under insurance (reinsurance) contracts 30 Estimated liabilities 31 Other liabilities 32 Total liabilities 33 Head office account 34 Reserves 35 Results of activities of a branch of a non-resident insurance broker of the Republic of Kazakhstan 36 Total liabilities, head office account, reserves and results of activities of a branch of a non-resident insurance broker of the Republic of Kazakhstan 37

Name _______________________________________________________ Address __________________________ Telephone ________________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if any) signature date Manager or person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data on a free basis, “Report on Assets and Liabilities.”

Appendix to the form intended for collecting administrative data on a free basis "Report on Assets and Liabilities"

Explanation for filling out a form intended for collecting administrative data free of charge

“Report on assets and liabilities” (index – F1-FSBN, frequency: quarterly)

This clarification defines uniform requirements for filling out the form intended for collecting administrative data on a free basis, “Report on Assets and Liabilities” (hereinafter referred to as the form).

2. The form is filled out quarterly by a branch of a non-resident insurance broker of the Republic of Kazakhstan as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate the data at the end of the reporting period, including the last day of the reporting period.

6. Column 4 indicates data at the end of the previous year.

7. Lines 1 to 37 indicate data based on information from the general ledger or database, grouped taking into account international financial reporting standards.

Appendix 22 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: income and expense report.

Index of the form intended for collecting administrative data free of charge: F2-FSBN.

Frequency: quarterly.

Reporting period: as of "" ____________ 20.

Circle of persons submitting a form intended for collecting administrative data free of charge: branches of non-resident insurance brokers of the Republic of Kazakhstan

Deadline for submitting a form intended for collecting administrative data free of charge: no later than the 6th (sixth) working day of the month following the reporting quarter.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge)

Name of item Line code For the reporting period For the period from the beginning of the current year (with cumulative total) For the same period of the previous year For the same period from the beginning of the previous year (with cumulative total) 1 2 3 4 5 6 Income related to the receipt of remuneration 1 including: on current accounts 1.1 on deposits placed 1.2 on financial lease provided 1.3 other income related to the receipt of remuneration 1.4 Commission on activities of an insurance broker 2 Other income from the activities of an insurance broker and other activities not related to the receipt of remuneration 3 Income (expenses) on financial assets (net) 4 including: income (expenses) from the purchase and sale of financial assets (net) 4.1 income (expenses) from changes in the value of financial assets assessed at fair value through profit or loss (net) 4.2 Income (expenses) from revaluation of foreign currency (net) 5 Income from the restoration of reserves for possible losses on financial assets 6 Income related to participation in the capital of other legal entities 7 Income from the sale of assets 8 Other income 9 Total income 10 Expenses associated with the payment of interest 11 including: on loans received 11.1 on lease obligations 11.2 other expenses associated with the payment of interest 11.3 Commissions expenses 12 including: remuneration to the managing agent 12.1 for the payment of commissions for the activities of an insurance broker 12.2 Expenses for creating reserves for possible losses on financial assets 13 Operating expenses 14 including: labor and travel expenses 14.1 depreciation and amortization 14.2 expenses for paying taxes and other obligatory payments to the budget, with the exception of corporate income tax 14.3 operating lease expenses 14.4 Expenses from the sale or gratuitous transfer of assets 15 Other expenses 16 Total expenses 17 Net income (expense) before payment of corporate income tax 18 Corporate income tax 19 Net income (expense) after payment of corporate income tax 20 Total net income (expense) for the period 21

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Report on Income and Expenses”.

Appendix to the form intended for collecting administrative data free of charge "Report on Income and Expenses"

Explanation for filling out a form intended for collecting administrative data free of charge

“Report on income and expenses” (index – F2-FSBN, frequency: quarterly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data free of charge “Report on Income and Expenses” (hereinafter referred to as the form).

2. The form is filled out quarterly by a branch of a non-resident insurance broker of the Republic of Kazakhstan as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate data for the reporting period, including the last day of the reporting period.

6. Column 4 indicates data for the period from the beginning of the current year (with a cumulative total).

7. Column 5 indicates data for the same period of the previous year.

8. Column 6 indicates data for the same period from the beginning of the previous year (with a cumulative total).

9. Lines 1 to 21 indicate data based on information from the general ledger or database, grouped taking into account international financial reporting standards.

Appendix 23 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: balance sheet.

Index of the form intended for collecting administrative data free of charge: F1-EiDNPF.

Frequency: monthly.

Reporting period: as of "" ____________ 20.

The range of persons submitting a form designed to collect administrative data free of charge: unified pension savings fund, voluntary pension savings funds.

Deadline for submitting a form intended to collect administrative data free of charge:

unified pension savings fund - no later than the 20th (twentieth) day of the month following the reporting month;

2) voluntary savings pension funds - no later than the 5th (fifth) working day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item Line code At the end of the reporting period At the end of the previous year 1 2 3 4 Assets Cash 1 including: cash on hand 1.1 money in accounts with banks and organizations engaged in certain types of banking operations 1.2 cash equivalents 1.3 Refined precious metals 2 Placed deposits 3 Securities assessed at fair value through profit or loss 4 Securities measured at fair value through other comprehensive income 5 Securities measured at amortized cost 6 Derivative financial instruments 7 Reverse repurchase transactions 8 Advances issued 9 Accounts receivable 10 Inventories 11 Commission fees 12 including: from pension assets 12.1 from investment income (loss) on pension assets 12.2 Investment property 13 Investments in the capital of other legal entities and subordinated debt 14 Long-term assets (disposal groups) held for sale 15 Right-of-use assets 16 Intangible assets 17 Fixed assets 18 Prepaid expenses 19 Current tax asset 20 Deferred tax asset 21 Other receivables 22 Other assets 23 Total assets 24 Liabilities Derivative financial instruments 25 REPO transactions 26 Deferred income 27 Loans received 28 Accounts payable 29 Advances received 30 Lease obligations 31 Reserves 32 Liabilities to the budget for taxes and other obligatory payments to the budget 33 Accrued expenses for settlements with shareholders on shares 34 Accrued expenses for settlements with personnel 35 Deferred tax liability 36 Other liabilities 37 Total liabilities 38 Own capital Authorized capital 39 including: common shares 39.1 preferred shares 39.2 Additional paid-in capital 40 Withdrawn capital 41 Reserve capital 42 Revaluation reserve for securities measured at fair value through other comprehensive income 43 Impairment reserve securities measured at fair value through other comprehensive income 44 Reserve for revaluation of fixed assets 45 Other reserves 46 Retained earnings (uncovered loss) 47 including: previous years 47.1 reporting period 47.2 Total capital 48 Total capital and liabilities 49

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Balance Sheet”.

Appendix to the form intended for collecting administrative data free of charge "Balance Sheet"

Explanation for filling out a form intended for collecting administrative data free of charge

"Balance sheet" (index - F1-EiDNPF, frequency: monthly)

This explanation defines uniform requirements for filling out the form intended for collecting administrative data free of charge “Balance Sheet” (hereinafter referred to as the form).

2. The form is filled out monthly by the unified accumulative pension fund, voluntary accumulative pension funds for their own assets as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate the data at the end of the reporting period, including the last day of the reporting period.

6. Column 4 indicates data at the end of the previous year.

7. Lines 1 to 49 indicate data based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.

8. Type of financial statements: separate.

Appendix 24 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: profit and loss statement.

Index of the form intended for collecting administrative data free of charge: F2-EiDNPF.

Frequency: monthly.

Reporting period: as of "" ____________ 20.

The range of persons submitting a form designed to collect administrative data free of charge: unified pension savings fund, voluntary pension savings funds.

Deadline for submitting a form intended to collect administrative data free of charge:

unified pension savings fund - no later than the 20th (twentieth) day of the month following the reporting month;

2) voluntary savings pension funds - no later than the 5th (fifth) working day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of article Line code For the reporting period For the period from the beginning of the current year (with cumulative total) For the same period of the previous year For the same period from the beginning of the previous year (with cumulative total) 1 2 3 4 5 6 Commission fees 1 including: from pension assets 1.1 from investment income (loss) on pension assets 1.2 Income in the form of remuneration on current accounts and placed deposits 2 Income in the form of remuneration (coupon and (or) discount) on purchased securities 3 Income (expenses) from the purchase and sale of securities (net) 4 Income (expenses) from changes in the value of securities assessed at fair value through profit or loss 5 Income from reverse repo transactions 6 Income (expenses) from transactions with refined precious metals 7 Income (expenses) from the revaluation of foreign currency (net) 8 Income from the sale of non-financial assets and receipt of assets 9 Other income 10 Total income 11 Commission expenses 12 including: remuneration for investment portfolio managers 12.1 remuneration to custodian banks 12.2 Expenses in the form of remuneration (premiums) on purchased securities 13 Transaction expenses "Repo" 14 Expenses in the form of remuneration for loans received and for lease obligations 15 General administrative expenses 16 including: labor and travel expenses 16.1 depreciation charges 16.2 expenses for current lease 16.3 expenses for paying taxes and other obligatory payments to the budget (except for corporate income tax) 16.4 other administrative expenses 16.5 Expenses from sale of non-financial assets and transfer of assets 17 Other expenses 18 Total expenses 19 Profit (loss) before deduction to reserves (provisions) 20 Reserves (restoration of reserves) for possible losses on assets 21 Income from participation in the capital of other legal entities 22 Profit (loss) for the period 23 Profit (loss) before tax 24 Corporate income tax 25 Net profit (loss) after tax 26 Profit (loss) from discontinued operations 27 Total net profit (loss) for the period 28

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Profit and Loss Statement”.

Appendix to the form intended for collecting administrative data free of charge "Profit and Loss Statement"

Explanation for filling out a form intended for collecting administrative data free of charge

"Profit and Loss Statement" (index - F2-EiDNPF, frequency: monthly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis “Profit and Loss Statement” (hereinafter referred to as the form).

2. The form is filled out monthly by the unified pension savings fund, voluntary pension savings funds using their own funds as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate data for the reporting period, including the last day of the reporting period.

6. Column 4 indicates data for the period from the beginning of the current year (with a cumulative total).

7. Column 5 indicates data for the same period of the previous year.

8. Column 6 indicates data for the same period from the beginning of the previous year (with a cumulative total).

9. Lines 1 to 28 indicate data based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.

10. Type of financial statements: separate.

Appendix 25 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions.

Index of the form intended for collecting administrative data free of charge: F1PA-EiDNPF.

Frequency: monthly.

Reporting period: as of "" ____________ 20.

The range of persons submitting a form designed to collect administrative data free of charge: unified pension savings fund, voluntary pension savings funds.

Deadline for submitting a form intended to collect administrative data free of charge:

unified pension savings fund - no later than the 20th (twentieth) day of the month following the reporting month;

2) voluntary savings pension funds - no later than the 5th (fifth) working day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item Line code At the end of the reporting period At the end of the previous year 1 2 3 4 Assets Cash and cash equivalents 1 Refined precious metals 2 Deposits in the National Bank of the Republic of Kazakhstan and second-tier banks 3 Securities measured at fair value 4 Requirements for reverse repo transactions 5 Derivative financial instruments 6 Assets under external management 7 Accounts receivable 8 Requirements for obtaining a negative difference between the nominal yield indicator and the minimum return value 9 Requirements for compensation of negative commissions from investment income 10 Securities valued at amortized cost 11 Other assets 12 Total assets 13 Liabilities Liabilities for pension payments, one-time withdrawals for the purpose of improving housing conditions and (or) treatment 14 Accounts payable for commission fees 15 including: from pension assets 15.1 from investment income (loss) 15.2 Accounts payable for individual income tax from pension payments 16 Derivative financial instruments 17 Liabilities for repo transactions 18 Other liabilities 19 Total liabilities 20 Total net assets 21

Name _______________________________________________________ Address __________________________________________________________ Telephone ________________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if any) signature date Manager or the person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Explanation for filling out a form intended for collecting administrative data free of charge

"Report on net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions" (index - F1PA-EiDNPF, frequency: monthly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis “Report on net pension assets generated from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions” (hereinafter referred to as the form).

2. The form is filled out monthly by the unified pension savings fund, voluntary pension savings funds for pension assets as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate the data at the end of the reporting period, including the last day of the reporting period.

6. Column 4 indicates data at the end of the previous year.

7. Lines 1 to 21 indicate data based on information from the general ledger or database, grouped taking into account the requirements of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 26, 2013 No. 195 “On approval of the Financial Reporting Standard “Accounting and disclosure of information on transactions on pension assets” (registered in the Register of State Registration of Normative Legal Acts under No. 8765).

8. Type of financial statements: separate.

Appendix 26 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on net pension assets formed from mandatory pension contributions by the employer.

Index of the form intended for collecting administrative data free of charge: F1-1PA-ENPF.

Frequency: monthly.

Reporting period: as of "" ____________ 20.

Circle of persons submitting a form intended for collecting administrative data free of charge: unified pension savings fund.

Deadline for submitting a form intended for collecting administrative data free of charge: no later than the 20th (twentieth) day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item Line code For the reporting period For the previous reporting period 1 2 3 4 Assets Cash and cash equivalents 1 Refined precious metals 2 Deposits in the National Bank of the Republic of Kazakhstan and second-tier banks 3 Securities measured at fair value 4 Requirements for reverse repo transactions 5 Derivative financial instruments 6 Assets under external management 7 Accounts receivable 8 Claims for compensation of negative commissions from investment income 9 Securities valued at amortized cost 10 Other assets 11 Total assets 12 Liabilities Obligations for pension payments from mandatory employer pension contributions 13 Accounts payable for commissions from investment income (loss) 14 Accounts payable on individual income tax on pension payments 15 Derivative financial instruments 16 Liabilities under repo transactions 17 Other liabilities 18 Total liabilities 19 Total net assets 20

Name ______________________________________________________________ Address ____________________________________________________________ Telephone _______________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if available) signature date Manager or the person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Appendix to the form intended for collecting administrative data on a free basis "Report on net pension assets formed through mandatory pension contributions of the employer"

Explanation for filling out a form intended for collecting administrative data free of charge

"Report on net pension assets formed from mandatory pension contributions by the employer" (index - F1-1PA-UPF, frequency: monthly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis, “Report on net pension assets generated from mandatory pension contributions of the employer” (hereinafter referred to as the form).

2. The form is filled out monthly by the unified pension savings fund for pension assets formed from mandatory pension contributions by the employer, as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate the data at the end of the reporting period, including the last day of the reporting period.

6. Column 4 indicates data at the end of the previous year.

7. Lines 1 to 20 indicate data based on information from the general ledger or database, grouped taking into account the requirements of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 26, 2013 No. 195 “On approval of the Financial Reporting Standard “Accounting and disclosure of information on transactions on pension assets” (registered in the Register of State Registration of Normative Legal Acts under No. 8765).

8. Type of financial statements: separate.

Appendix 27 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on target assets generated through target savings.

Index of the form intended for collecting administrative data free of charge: F1-1CA-UAPF.

Frequency: monthly.

Reporting period: as of "" ____________ 20.

Circle of persons submitting a form intended for collecting administrative data free of charge: unified pension savings fund.

Deadline for submitting a form intended for collecting administrative data free of charge: no later than the 20th (twentieth) day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item Line code For the reporting period For the previous reporting period 1 2 3 4 Assets Target assets 1 Total assets 2 Liabilities Target savings 3 Obligation to pay target savings 4 Total liabilities 5 Total net assets 6

Appendix to the form intended for collecting administrative data free of charge "Report on target assets generated at the expense of target savings"

Explanation for filling out a form intended for collecting administrative data free of charge

"Report on target assets formed through target savings" (index – F1-1CA-UAPF, frequency: monthly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data free of charge “Report on target assets generated through target savings” (hereinafter referred to as the form).

2. The form is filled out monthly by the unified pension fund for target assets as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate the data at the end of the reporting period, including the last day of the reporting period.

6. Column 4 indicates data at the end of the previous year.

7. Lines 1 to 6 indicate data based on information from the automated information system.

8. Type of financial statements: separate.

Appendix 28 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions.

Index of the form intended for collecting administrative data free of charge: F2PA-EiDNPF.

Frequency: monthly.

Reporting period: as of "" ____________ 20.

The range of persons submitting a form designed to collect administrative data free of charge: unified pension savings fund, voluntary pension savings funds.

Deadline for submitting a form intended to collect administrative data free of charge:

unified pension savings fund - no later than the 20th (twentieth) day of the month following the reporting month;

2) voluntary savings pension funds - no later than the 5th (fifth) working day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of article Line code For the period from the beginning of the current year (with cumulative total) For the same period from the beginning of the previous year (with cumulative total) 1 2 3 4 Net pension assets at the beginning of the period 1 Pension contributions 2 including: mandatory 2.1 mandatory professional 2.2 voluntary 2.3 Received pension savings from other accumulative pension funds 3 Income in the form of remuneration on placed deposits 4 Income in the form of remuneration (coupon or discount) on securities 5 Income from reverse repo transactions 6 Income in the form of dividends on shares 7 Income (expense) from the purchase and sale of securities (net) 8 Income (expense) from revaluation (net) 9 including: from changes in the fair value of securities assessed at fair value 9.1 from the revaluation of foreign currency 9.2 from the revaluation of other assets 9.3 Income (expenses) on assets under external management (net) 10 Income in the form of remuneration on other financial assets 11 Income in the form of penalties and fines 12 including: for untimely transfer of mandatory pension contributions 12.1 for untimely transfer of mandatory professional pension contributions 12.2 for untimely transfers of pension savings 12.3 for improper management of pension assets 12.4 Income from compensation of the negative difference between the nominal return indicator and the minimum return value 13 Compensation of negative commission 14 Other income from investment activities 15 Other income 16 Total income 17 Pensions paid or to be paid payment 18 including: by age 18.1 for funeral 18.2 for disability 18.3 for leaving for permanent residence outside the Republic of Kazakhstan 18.4 to heirs 18.5 for length of service 18.6 to insurance organizations 18.7 to improve living conditions and (or) pay for treatment 18.8 other 18.9 Individual income tax at source of payment 19 Commission fees due to the accumulative pension fund 20 including: from pension assets 20.1 from investment income (loss) on placed pension assets 20.2 Transfers of pension savings to voluntary accumulative pension funds 21 Other expenses from investment activities 22 Expenses associated with the payment of remuneration on repo transactions 23 Other expenses 24 Total expenses 25 Unknown amounts (erroneously credited) 26 Return of outstanding amounts 27 Net assets at the end of the period 28 Changes in net pension assets 29

Explanation for filling out a form intended for collecting administrative data free of charge

"Report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions" (index - F2PA-EiDNPF, frequency: monthly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis “Report on changes in net pension assets formed from mandatory pension contributions, mandatory professional pension contributions, voluntary pension contributions” (hereinafter referred to as the form).

2. The form is filled out monthly by the unified pension savings fund, voluntary pension savings funds for pension assets as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, please indicate notes.

6. Column 3 indicates data for the period from the beginning of the current year (with a cumulative total).

7. Column 4 indicates data for the same period from the beginning of the previous year (with a cumulative total).

8. Lines 1 to 29 indicate data based on information from the general ledger or database and grouped taking into account the requirements of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 26, 2013 No. 195 “On approval of the Financial Reporting Standard “Accounting and disclosure of information on transactions on pension assets” (registered in the Register of State Registration of Normative Legal Acts under No. 8765).

9. Type of financial statements: separate.

Appendix 29 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on changes in net pension assets formed from the employer’s mandatory pension contributions.

Index of the form intended for collecting administrative data free of charge: F2-1PA-ENPF.

Frequency: monthly.

Reporting period: as of "" ____________ 20.

Circle of persons submitting a form intended for collecting administrative data free of charge: unified pension savings fund.

Deadline for submitting a form intended for collecting administrative data free of charge: no later than the 20th (twentieth) day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item Line code For the period from the beginning of the current year (with cumulative total) For the same period from the beginning of the previous year (with cumulative total) 1 2 3 4 Net pension assets at the beginning of the period 1 Mandatory pension contributions of the employer 2 Income in the form of remuneration on placed deposits 3 Income in the form of remuneration (coupon or discount) on securities 4 Income from “reverse” transactions REPO" 5 Income in the form of dividends on shares 6 Income (expense) from the purchase and sale of securities (net) 7 Income (expenses) from revaluation (net) 8 including: from changes in the fair value of securities assessed at fair value 8.1 from revaluation of foreign currency 8.2 from revaluation of other assets 8.3 Income (expenses) on assets, under external management (net) 9 Income in the form of remuneration on other financial assets 10 Income in the form of penalties and fines for late transfer of compulsory pension contributions of the employer 11 Reimbursement of negative commission 12 Other income from investment activities 13 Other income 14 Total income 15 Liabilities for payments from compulsory pension contributions of the employer 16 including: by age 16.1 by disability 16.2 other 16.3 Individual income tax at source 17 Commission on investment income (loss) 18 Other expenses from investment activities 19 Expenses associated with the payment of remuneration on repo transactions 20 Other expenses 21 Total expenses 22 Net assets at the end of the period 23 Changes in net pension assets 24

Appendix to the form intended for collecting administrative data on a free basis "Report on changes in net pension assets formed through mandatory pension contributions of the employer"

Explanation for filling out a form intended for collecting administrative data free of charge

"Report on changes in net pension assets formed from mandatory pension contributions by the employer" (index - F2-1PA-UPF, frequency: monthly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis, “Report on changes in net pension assets formed from mandatory pension contributions of the employer” (hereinafter referred to as the form).

2. The form is filled out monthly by the unified pension savings fund for pension assets formed from mandatory pension contributions by the employer as of the end of the reporting period

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate data for the period from the beginning of the current year (with a cumulative total).

6. Column 4 indicates data for the same period from the beginning of the previous year (with a cumulative total).

7. Lines 1 to 24 indicate data based on information from the general ledger or database and grouped taking into account the requirements of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 26, 2013 No. 195 “On approval of the Financial Reporting Standard “Accounting and Disclosure of Information on Transactions on Pension Assets” (registered in the Register of State Registration of Normative Legal Acts under No. 8765).

8. Type of financial statements: separate.

Appendix 30 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: balance sheet.

Index of the form intended for collecting administrative data free of charge: F1-BDiUIP.

Frequency: monthly.

Reporting period: as of "" ____________ 20.

The circle of persons submitting a form intended for collecting administrative data free of charge: organizations engaged in brokerage and dealer activities in the securities market, managing an investment portfolio.

Deadline for submitting a form intended for collecting administrative data free of charge: no later than the 5th (fifth) working day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item Line code At the end of the reporting period At the beginning of the reporting period 1 2 3 4 Assets Cash 1 including: cash on hand 1.1 money in accounts in banks and organizations carrying out certain types of banking operations 1.2 cash equivalents 1.3 Refined precious metals 2 Deposits placed 3 including: accrued but not received income in the form of remuneration 3.1 Securities measured at fair value through profit or loss 4 including: accrued but not received interest income 4.1 Securities measured at fair value through other comprehensive income 5 including: accrued but not received interest income 5.1 Securities measured at amortized cost 6 including: accrued but not received interest income 6.1 Derivative financial instruments 7 including: requirements for a futures transaction 7.1 requirements for a forward transaction 7.2 requirements for an options transaction 7.3 requirements for a swap transaction 7.4 Reverse repo transaction 8 including: accrued but not received income in the form of interest 8.1 Advances issued 9 Accounts receivable 10 Inventories 11 Financial lease provided 12 Investment property 13 Investments in the capital of other legal entities and subordinated debt 14 Long-term assets (disposal groups) held for sale 15 Right-of-use assets 16 Intangible assets 17 Fixed assets 18 Accrued commissions receivable 19 including: from consulting services, including: 19.1 to affiliates 19.1.1 to other clients 19.1.2 from services representative of bondholders 19.2 from underwriter services 19.3 from brokerage services 19.4 from asset management 19.5 from market maker services 19.6 from pension assets 19.7 from investment income (loss) on pension assets 19.8 other 19.9 Deferred expenses 20 Current tax asset 21 Deferred tax asset 22 Other receivables debt 23 Other assets 24 Total assets 25 Liabilities Derivative financial instruments 26 including: transaction obligations futures 26.1 transaction obligations forwards 26.2 transaction obligations options 26.3 transaction obligations swaps 26.4 Issued debt securities 27 Repo transaction 28 Deferred income 29 Loans received 30 Accounts payable 31 Advances received 32 Lease obligations 33 Reserves 34 Settlements with shareholders (dividends) 35 Subordinated debt 36 Liability to the budget for taxes and other obligatory payments to the budget 37 Accrued commission expenses payable 38 including: for transfer operations 38.1 for clearing operations 38.2 for cash transactions 38.3 for safe operations 38.4 for collection of banknotes, coins and valuables 38.5 for trust operations 38.6 for stock exchange services 38.7 for custodial services 38.8 for brokerage services 38.9 for central depository services 38.10 for services of other professional participants in the securities market 38.11 Deferred tax liability 39 Liabilities for employee benefits 40 Other liabilities 41 Total liabilities 42 Own capital Authorized capital 43 including: common shares 43.1 preferred shares 43.2 Additional paid-in capital 44 Withdrawn capital 45 Reserve capital 46 Revaluation reserve for securities measured at fair value through other comprehensive income 47 Reserve for impairment of securities measured at fair value through other comprehensive income other comprehensive income 48 Reserve for revaluation of fixed assets 49 Other reserves 50 Retained earnings (uncovered loss) 51 including: previous years 51.1 reporting period 51.2 Total capital 52 Total capital and liabilities 53

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Balance Sheet”.

Appendix to the form intended for collecting administrative data free of charge "Balance Sheet"

Explanation for filling out a form intended for collecting administrative data free of charge

"Balance sheet" (index - F1-BDiUIP, frequency: monthly)

This explanation defines uniform requirements for filling out the form intended for collecting administrative data free of charge “Balance Sheet” (hereinafter referred to as the form).

2. The form is filled out monthly by an organization engaged in brokerage and dealer activities in the securities market, managing the investment portfolio as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate the data at the end of the reporting period, including the last day of the reporting period.

6. Column 4 indicates data at the end of the previous year.

7. Lines 1 to 53 indicate data based on information from the general ledger or database, grouped taking into account the requirements of international financial reporting standards.

8. Lines 19.7 and 19.8 are filled in only by investment portfolio managers.

9. Type of financial statements: separate.

Appendix 31 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: profit and loss statement.

Index of the form intended for collecting administrative data free of charge: F2-BDiUIP.

Frequency: monthly.

Reporting period: as of "" ____________ 20.

Deadline for submitting a form intended for collecting administrative data free of charge: no later than the 5th (fifth) working day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item Line code For the reporting period For the period from the beginning of the current year (with cumulative total) For the same period of the previous year For the same period from the beginning of the previous year (with cumulative total) 1 2 3 4 5 6 Income related to the receipt of interest 1 including: on placed deposits 1.1 on purchased securities 1.2 including: on securities accounted for at fair value through other comprehensive income 1.2.1 including: income in the form of dividends on shares held in a portfolio of securities accounted for at fair value through other comprehensive income 1.2.1.1 income associated with the amortization of the discount on securities accounted for at fair value through other comprehensive income 1.2.1.2 for securities measured at fair value through profit or loss 1.2.2 including: income in the form of dividends on shares held in a portfolio of securities measured at fair value through profit or loss 1.2.2.1 income related to the amortization of the discount on securities measured at fair value 1.2.2.2 on securities accounted for at amortized cost 1.2.3 including: income related to the amortization of the discount for securities accounted for at amortized cost 1.2.3.1 for reverse repo transactions 1.3 other income related to the receipt of remuneration 1.4 Commission fees 2 including: from consulting services 2.1 including: to affiliates 2.1.1 to other clients 2.1.2 from services of a representative of bondholders 2.2 from underwriter services 2.3 from asset management 2.4 from brokerage services 2.5 from market maker services 2.6 from other services 2.7 from pension assets 2.8 from investment income (loss) on pension assets 2.9 Income from the purchase and sale of financial assets 3 Income from changes in the value of financial assets measured at fair value through profit or loss 4 Income from transactions with foreign currency 5 Income from revaluation of foreign currency currencies 6 Income related to participation in the capital of legal entities 7 Income from the sale of assets 8 Income from transactions with refined precious metals 9 Income from transactions with derivative financial instruments 10 including: from futures transactions 10.1 from forward transactions 10.2 from option transactions 10.3 from swap transactions 10.4 Income from the restoration of reserves on securities, deposits, receivables and contingent liabilities 11 Other income 12 Total income 13 Expenses related to the payment of remuneration 14 including: for loans received 14.1 for issued securities 14.2 for REPO transactions 14.3 other expenses related to the payment of remuneration 14.4 Commission expenses 15 including: to the managing agent 15.1 for custodial maintenance 15.2 for stock exchange services 15.3 for central depository services 15.4 for brokerage services 15.5 for other services 15.6 Expenses from activities not related to the payment of remuneration 16 including: from transfer operations 16.1 from clearing operations 16.2 from cash transactions 16.3 from safe deposit boxes 16.4 from collection 16.5 Expenses from purchase and sale of financial assets 17 Expenses from changes in the value of financial assets measured at fair value through profit or loss 18 Expenses from foreign currency transactions 19 Expenses from revaluation of foreign currency 20 Expenses associated with participation in the capital of legal entities 21 Expenses from the sale or gratuitous transfer of assets 22 Expenses from transactions with refined precious metals 23 Expenses from operations with derivative financial instruments 24 including: for futures transactions 24.1 for forward transactions 24.2 for option transactions 24.3 for swap transactions 24.4 Expenses from the creation of reserves for securities, placed deposits, receivables and contingent liabilities 25 Operating expenses 26 including: labor and travel expenses 26.1 transportation expenses 26.2 general business and administrative expenses 26.3 depreciation charges 26.4 expenses for paying taxes and other obligatory payments to the budget, with the exception of corporate income tax 26.5 penalties (fine, penalty) 26.6 Other expenses 27 Total expenses 28 Net profit (loss) before payment of corporate income tax 29 Corporate income tax 30 Net profit (loss) after payment of corporate income tax 31 Profit (loss) from discontinued operations 32 Total net profit (loss) for the period 33

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Profit and Loss Statement”.

Appendix to the form intended for collecting administrative data free of charge "Profit and Loss Statement"

Explanation for filling out a form intended for collecting administrative data free of charge

“Profit and Loss Statement” (index – F2-BDiUIP, frequency: monthly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis “Profit and Loss Statement” (hereinafter referred to as the form).

2. The form is filled out monthly by an organization engaged in brokerage and dealer activities in the securities market, managing the investment portfolio as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate data for the reporting period, including the last day of the reporting period.

6. Column 4 indicates data for the period from the beginning of the current year (with a cumulative total).

7. Column 5 indicates data for the same period of the previous year.

8. Column 6 indicates data for the same period from the beginning of the previous year (with a cumulative total).

9. Lines 1 to 33 indicate data based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.

10. Lines 2.8 and 2.9 are filled in only by investment portfolio managers.

11. Type of financial statements: separate.

Appendix 32 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on net pension assets.

Index of the form intended for collecting administrative data free of charge: F1PA-UIP.

Frequency: monthly.

Reporting period: as of "" ___________ 20.

The circle of persons submitting a form intended for collecting administrative data free of charge: investment portfolio managers carrying out trust management of pension assets.

Deadline for submitting a form intended for collecting administrative data free of charge: no later than the 5th (fifth) working day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item Line code At the end of the reporting period At the beginning of the reporting period 1 2 3 4 Assets Cash and cash equivalents 1 Refined precious metals 2 Bank deposits 3 Securities measured at fair value 4 Claims for reverse repurchase transactions 5 Accounts receivable 6 Derivative financial instruments 7 Claims for receipt of negative the difference between the nominal yield and the minimum yield 8 Securities measured at amortized cost 9 Other assets 10 Total assets 11 Liabilities Derivative financial instruments 12 Accounts payable 13 Repo obligations 14 Other liabilities 15 Total liabilities 16 Total net assets 17

Name _______________________________________________________ Address ________________________________________________ Phone ________________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if any) signature date Manager or person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data on a free basis, “Report on Net Pension Assets”.

Appendix to the form intended for collecting administrative data free of charge "Report on net pension assets"

Explanation for filling out a form intended for collecting administrative data free of charge

"Report on net pension assets" (index - F1PA-UIP, frequency: monthly)

This explanation defines uniform requirements for filling out the form intended for collecting administrative data on a free basis, “Report on Net Pension Assets” (hereinafter referred to as the form).

2. The form is filled out monthly by the investment portfolio manager who carries out trust management of pension assets as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. Column 3 indicates data at the end of the reporting period, including the last day of the reporting period.

6. Column 4 indicates data at the beginning of the reporting period.

7. Lines 1 to 17 indicate data based on information from the general ledger or database, grouped taking into account the requirements of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 26, 2013 No. 195 “On approval of the Financial Reporting Standard “Accounting and disclosure of information on transactions on pension assets” (registered in the Register of State Registration of Normative Legal Acts under No. 8765).

8. Type of financial statements: separate.

Appendix 33 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: report on changes in net pension assets.

Index of the form intended for collecting administrative data free of charge: F2PA-UIP.

Frequency: monthly.

Reporting period: as of "" ___________ 20.

The circle of persons submitting a form intended for collecting administrative data free of charge: investment portfolio managers carrying out trust management of pension assets.

Deadline for submitting a form intended for collecting administrative data free of charge: no later than the 5th (fifth) working day of the month following the reporting one.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of article Line code For the period from the beginning of the year to the reporting date For the reporting period 1 2 3 4 Net pension assets at the beginning of the period 1 Pension contributions 2 including: mandatory 2.1 mandatory professional 2.2 voluntary 2.3 Income in the form of remuneration on placed deposits 3 Income in the form of remuneration (coupon and (or) discount) on pension assets 4 Income from reverse repo transactions 5 Income in the form of dividends on shares 6 Income (expense) from the purchase and sale of securities (net) 7 Income (expense) from revaluation (net) 8 including: from changes in the fair value of securities assessed at fair value 8.1 from revaluation of foreign currency 8.2 other income from revaluation 8.3 Income in the form of interest on other financial assets 9 Other income 10 Total income 11 Expenses on paid dividends to pension assets 12 Expenses from the purchase and sale of securities 13 Expenses from revaluation 14 including: from changes in the fair value of pension assets 14.1 from revaluation of foreign currency 14.2 other expenses from revaluation 14.3 Expenses from purchases and sales of foreign currency 15 Other expenses 16 Total expenses 17 Unidentified (erroneously credited) amounts 18 Return of unclear (erroneously) credited amounts 19 Net pension assets at the end of the period 20 Changes in net pension assets 21

Note: the form is completed in accordance with the explanation for filling out the form intended for collecting administrative data on a free basis, “Report on changes in net pension assets.”

Appendix to the form intended for collecting administrative data on a free basis "Report on changes in net pension assets"

Explanation for filling out a form intended for collecting administrative data free of charge

“Report on changes in net pension assets” (index – F2PA-UIP, frequency: monthly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis, “Report on changes in net pension assets” (hereinafter referred to as the form).

2. The form is filled out monthly by investment portfolio managers who carry out trust management of pension assets, as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. Column 3 indicates data for the period from the beginning of the year to the reporting date, including the last day of the reporting period.

6. Column 4 indicates data for the reporting period, including the last day of the reporting period.

8. On line 1, column 3 indicates data as of January 1 of the corresponding year, column 4 indicates data as of the first day of each reporting month.

9. Type of financial statements: separate.

Appendix 34 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: profit and loss statement.

Index of the form intended for collecting administrative data free of charge: F2-National Post.

Frequency: monthly.

Reporting period: as of "" ____________ 20.

Circle of persons submitting a form intended for collecting administrative data free of charge: National postal operator.

Deadline for submitting a form intended for collecting administrative data free of charge: no later than the 25th (twenty-fifth) day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of article Line code For the reporting period For the period from the beginning of the current year (with cumulative total) For the same period of the previous year For the same period from the beginning of the previous year (with cumulative total) 1 2 3 4 5 6 Income from the sale of finished products (works, services) 1 Cost of sold finished products (works, services) 2 of them: expenses for materials 2.1 expenses for labor and travel expenses 3 from transfer transactions 5.1 income from clearing operations 5.2 income from cash transactions 5.3 income from collection 5.4 Other income related to financial activities 6 Income (expenses) on financial assets (net) 7 including: income (expenses) from the purchase and sale of financial assets (net) 7.1 income (expenses) from changes in the value of financial assets measured at fair value (net) 7.2 Income (expenses) from the revaluation of foreign currency (net) 8 Income from the restoration of reserves for possible losses on financial assets 9 Other income not related to financial activities 10 Income from participation in the capital of other legal entities 11 Income from the sale (disposal) of assets 12 Other income 13 Total income 14 Expenses associated with the sale of finished products (work, services) 15 Operating expenses 16 including: labor and travel expenses 16.1 depreciation 16.2 expenses for paying taxes and other obligatory payments to the budget (except for corporate income tax) 16.3 Expenses related to financial activities 17 Expenses related to the payment of remuneration 18 including: on attracted deposits 18.1 on loans received 18.2 on lease obligations 18.3 on issued securities 18.4 on REPO transactions 18.5 other expenses related to the payment of interest 18.6 Expenses on financial activities not related to the payment of interest 19 including: expenses from transfer transactions 19.1 expenses from clearing operations 19.2 expenses from cash transactions 19.3 expenses from collection 19.4 expenses from impairment financial assets 19.5 Other expenses 20 Total expenses 21 Net profit (loss) before corporate income tax 22 Corporate income tax 23 Net profit (loss) after corporate income tax 24 Profit (loss) from discontinued operations 25 Total net profit (loss) for the period 26

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Profit and Loss Statement”.

Appendix to the form intended for collecting administrative data free of charge "Profit and Loss Statement"

Explanation for filling out a form intended for collecting administrative data free of charge

“Profit and Loss Statement” (index – F2-National Post, frequency: monthly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis “Profit and Loss Statement” (hereinafter referred to as the form).

2. The form is filled out monthly by the National Postal Operator as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate data for the reporting period, including the last day of the reporting period.

6. Column 4 indicates data for the period from the beginning of the current year (with a cumulative total).

7. Column 5 indicates data for the same period of the previous year.

8. Column 6 indicates data for the same period from the beginning of the previous year (with a cumulative total).

9. Lines 1 to 26 indicate data based on information from the general ledger or database and grouped in accordance with the requirements of international financial reporting standards.

10. Type of financial statements: separate.

Appendix 35 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: balance sheet.

Index of the form intended for collecting administrative data free of charge: F1-FGSV

Frequency: monthly.

Reporting period: as of "" ____________ 20.

The range of persons submitting a form intended for collecting administrative data free of charge: an organization that guarantees insurance payments to policyholders (insured, beneficiaries) in the event of liquidation of insurance organizations.

Deadline for submitting a form intended for collecting administrative data free of charge: up to the 5th (fifth) working day (inclusive) of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge) Name of item Line code At the end of the reporting period At the end of the previous year 1 2 3 4 Assets of the organization Cash 1 including: cash on hand 1.1 money in accounts with banks and organizations carrying out certain types of banking operations 1.2 cash equivalents 1.3 Refined precious metals 2 Placed deposits 3 Securities assessed at fair value through earnings or loss 4 Securities measured at fair value through other comprehensive income 5 Securities measured at amortized cost 6 Reverse repo 7 Advances issued 8 Accounts receivable 9 Inventories 10 Investments in equity of other legal entities and subordinated debt 11 Non-current assets (disposal groups) held for sale 12 Right-of-use assets 13 Intangible assets 14 Fixed assets 15 Deferred expenses 16 Current tax asset 17 Deferred tax asset 18 Other accounts receivable 19 Other assets 20 Total assets of the organization 21 Assets of the reserve for guaranteeing insurance payments in the general insurance industry Cash and cash equivalents 22 Deposits in the National Bank of the Republic of Kazakhstan and second-tier banks 23 Valuable securities measured at fair value through profit or loss 24 Securities measured at fair value through other comprehensive income 25 Securities measured at amortized cost 26 Reverse repurchase claims 27 Accounts receivable 28 Other assets 29 Total insurance claim reserve assets for the general insurance industry 30 Guarantee reserve assets insurance payments in the “life insurance” industry Cash and cash equivalents 31 Deposits with the National Bank of the Republic of Kazakhstan and second-tier banks 32 Securities measured at fair value through profit or loss 33 Securities measured at fair value through other comprehensive income 34 Securities measured at amortized cost 35 Claims on reverse repurchase transactions 36 Accounts receivable 37 Other assets 38 Total insurance compensation reserve assets for the life insurance industry 39 Indemnity reserve assets Cash and cash equivalents 40 Deposits with the National Bank of the Republic of Kazakhstan and second-tier banks 41 Securities measured at fair value through profit or loss 42 Securities measured at fair value through other comprehensive income 43 Securities valued at amortized cost 44 Claims under reverse repurchase transactions 45 Accounts receivable 46 Other assets 47 Total assets of the compensation reserve 48 Total assets of reserves 49 Total assets 50 Liabilities Repo transaction 51 Deferred income 52 Loans received 53 Accounts payable 54 Advances received 55 Lease obligations 56 Reserves for guaranteeing insurance payments and reserve for compensation for damages 57 including reserve for guaranteeing insurance payments for the “general insurance” industry 57.1 reserve for guaranteeing insurance payments for the industry “life insurance” 57.2 reserve for compensation for damages 57.3 Obligation to the budget for taxes and other obligatory payments to the budget 58 Accrued expenses for settlements with shareholders on shares 59 Deferred tax liability 60 Other liabilities 61 Total liabilities 62 Equity capital Authorized capital 63 including: common shares 63.1 Additional paid-in capital 64 Withdrawn capital 65 Reserve capital 66 Revaluation reserve for securities measured at fair value through other comprehensive income 67 Reserve for impairment of securities measured at fair value through other comprehensive income other comprehensive income 68 Reserve for revaluation of fixed assets 69 Other reserves 70 Retained earnings (uncovered loss) 71 including: previous years 71.1 reporting period 71.2 Total capital 72 Total capital and liabilities 73

Name _______________________________________________________ Address ___________________________________________________________________ Telephone ________________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief accountant ___________________ __________ __________ surname, first name, patronymic (if available) signature date Manager or person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Balance Sheet”.

Appendix to the form intended for collecting administrative data free of charge "Balance Sheet"

Explanation for filling out a form intended for collecting administrative data free of charge

"Balance sheet" (index - F1-FGSV, frequency: monthly)

This explanation defines uniform requirements for filling out the form intended for collecting administrative data free of charge “Balance Sheet” (hereinafter referred to as the form).

2. The form is filled out monthly by an organization that guarantees insurance payments to policyholders (insured, beneficiaries) in the event of liquidation of insurance organizations, as of the end of the reporting period.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate the data at the end of the reporting period, including the last day of the reporting period.

6. Column 4 indicates data at the end of the previous year.

7. Lines 1 to 73 indicate data based on information from the general ledger or database, grouped in accordance with the requirements of international financial reporting standards.

8. Type of financial statements: separate.

Appendix 36 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: profit and loss statement.

Index of the form intended for collecting administrative data free of charge: F2-FGSV

Frequency: monthly.

Reporting period: as of "" ____________ 20.

Deadline for submitting a form intended for collecting administrative data free of charge: up to the 5th (fifth) working day (inclusive) of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(в тысячах тенге) Наименование статьи Код строки За отчетный период За период с начала текущего года (с нарастающим итогом) За аналогичный период предыдущего года За аналогичный период с начала предыдущего года (с нарастающим итогом) 1 2 3 4 5 6 Доходы и расходы по активам организации Доходы, связанные с получением вознаграждения 1 в том числе: по размещенным вкладам 1.1 по приобретенным ценным бумагам 1.2 по операциям "обратное РЕПО" 1.3 прочие доходы, связанные с получением вознаграждения 1.4 Доходы (расходы) по финансовым активам (нетто) 2 в том числе: доходы (расходы) от купли-продажи финансовых активов (нетто) 2.1 доходы (расходы) от изменения стоимости финансовых активов, оцениваемых по справедливой стоимости через прибыль или убыток (нетто) 2.2 Доходы (расходы) от переоценки иностранной валюты (нетто) 3 Доходы от восстановления резервов на возможные потери по финансовым активам 4 Доходы от реализации активов 5 Прочие доходы 6 Итого доходов 7 Расходы, связанные с выплатой вознаграждения 8 в том числе: по полученным займам 8.1 по обязательствам по аренде 8.2 по операциям "РЕПО" 8.3 прочие расходы, связанные с выплатой вознаграждения 8.4 Комиссионные расходы 9 в том числе: вознаграждение брокеру 9.1 вознаграждение за кастодиальное обслуживание 9.2 Операционные расходы 10 в том числе: расходы на оплату труда и командировочные 10.1 амортизационные отчисления 10.2 расходы по уплате налогов и других обязательных платежей в бюджет, за исключением корпоративного подоходного налога 10.3 расходы по операционной аренде 10.4 Расходы от реализации или безвозмездной передачи активов 11 Прочие расходы 12 Итого расходов 13 Доходы и расходы по активам резерва гарантирования страховых выплат по отрасли "общее страхование" Доходы в виде вознаграждения по размещенным вкладам 14 Доходы в виде вознаграждения (купона и (или) дисконта) по ценным бумагам 15 в том числе: Ценные бумаги, оцениваемые по справедливой стоимости через прибыль или убыток 15.1 Ценные бумаги, оцениваемые по справедливой стоимости через прочий совокупный доход 15.2 Ценные бумаги, оцениваемые по амортизированной стоимости 15.3 Доходы по операциям "обратное РЕПО" 16 Доходы от купли-продажи ценных бумаг 17 Доходы от переоценки 18 в том числе: от изменения справедливой стоимости ценных бумаг 18.1 от переоценки иностранной валюты 18.2 прочие доходы от переоценки 18.3 Доходы от купли-продажи иностранной валюты 19 Доходы в виде вознаграждения по прочим финансовым активам 20 Прочие доходы 21 Итого доходов по активам резерва гарантирования страховых выплат по отрасли "общее страхование" 22 Расходы от купли-продажи ценных бумаг 23 Расходы от переоценки 24 в том числе: от изменения справедливой стоимости ценных бумаг 24.1 от переоценки иностранной валюты 24.2 прочие расходы от переоценки 24.3 Расходы от купли-продажи иностранной валюты 25 Комиссионные расходы 26 в том числе: брокеру 26.1 кастодиану и центральному депозитарию 26.2 прочим лицам 26.3 Прочие расходы 27 Итого расходов по активам резерва гарантирования страховых выплат по отрасли "общее страхование" 28 Доходы и расходы по активам резерва гарантирования страховых выплат по отрасли "страхование жизни" Доходы в виде вознаграждения по размещенным вкладам 29 Доходы в виде вознаграждения (купона и (или) дисконта) по ценным бумагам 30 в том числе: Ценные бумаги, оцениваемые по справедливой стоимости через прибыль или убыток 30.1 Ценные бумаги, оцениваемые по справедливой стоимости через прочий совокупный доход 30.2 Ценные бумаги, оцениваемые по амортизированной стоимости 30.3 Доходы по операциям "обратное РЕПО" 31 Доходы от купли-продажи ценных бумаг 32 Доходы от переоценки 33 в том числе: от изменения справедливой стоимости ценных бумаг 32.1 от переоценки иностранной валюты 33.2 прочие доходы от переоценки 33.3 Доходы от купли-продажи иностранной валюты 34 Доходы в виде вознаграждения по прочим финансовым активам 35 Прочие доходы 36 Итого доходов по активам резерва гарантирования страховых выплат по отрасли "страхование жизни" 37 Расходы от купли-продажи ценных бумаг 38 Расходы от переоценки 39 в том числе: от изменения справедливой стоимости ценных бумаг 39.1 от переоценки иностранной валюты 39.2 прочие расходы от переоценки 39.3 Расходы от купли-продажи иностранной валюты 40 Комиссионные расходы 41 в том числе: брокеру 41.1 кастодиану и центральному депозитарию 41.2 прочим лицам 41.3 Прочие расходы 42 Итого расходов по активам резерва гарантирования страховых выплат по отрасли "страхование жизни" 43 Доходы и расходы по активам резерва возмещения вреда Доходы в виде вознаграждения по размещенным вкладам 44 Доходы в виде вознаграждения (купона и (или) дисконта) по ценным бумагам 45 в том числе: Ценные бумаги, оцениваемые по справедливой стоимости через прибыль или убыток 45.1 Ценные бумаги, оцениваемые по справедливой стоимости через прочий совокупный доход 45.2 Ценные бумаги, оцениваемые по амортизированной стоимости 45.3 Доходы по операциям "обратное РЕПО" 46 Доходы от купли-продажи ценных бумаг 47 Доходы от переоценки 48 в том числе: от изменения справедливой стоимости ценных бумаг 48.1 от переоценки иностранной валюты 48.2 прочие доходы от переоценки 48.3 Доходы от купли-продажи иностранной валюты 49 Доходы в виде вознаграждения по прочим финансовым активам 50 Прочие доходы 51 Итого доходов по активам резерва возмещения вреда 52 Расходы от купли-продажи ценных бумаг 53 Расходы от переоценки 54 в том числе: от изменения справедливой стоимости ценных бумаг 54.1 от переоценки иностранной валюты 54.2 прочие расходы от переоценки 54.3 Расходы от купли-продажи иностранной валюты 55 Комиссионные расходы 56 в том числе: брокеру 56.1 кастодиану и центральному депозитарию 56.2 прочим лицам 56.3 Прочие расходы 57 Итого расходов по активам резерва возмещения вреда 58 Чистая прибыль (убыток) до уплаты корпоративного подоходного налога 59 Корпоративный подоходный налог 60 Чистая прибыль (убыток) после уплаты корпоративного подоходного налога 61 Прибыль (убыток) от прекращенной деятельности 62 Итого чистая прибыль (убыток) за период 63

Name ______________________________________________________________ Address _________________________________________________________ Telephone _______________________________________________ Email address _________________________________ Contractor __________________________ _______________ surname, first name and patronymic (if any) signature, telephone Chief Accountant ___________________ __________ __________ surname, first name, patronymic (if available) signature date Manager or the person performing his duties __________________________ _______________ surname, first name and patronymic (if available) Date "____" ______________ 20 signature

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Profit and Loss Statement”.

Appendix to the form intended for collecting administrative data free of charge "Profit and Loss Statement"

Explanation for filling out a form intended for collecting administrative data free of charge

"Profit and Loss Statement" (index - F2-FGSV, frequency: monthly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data on a free basis “Profit and Loss Statement” (hereinafter referred to as the form).

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate data for the reporting period, including the last day of the reporting period.

6. Column 4 indicates data for the period from the beginning of the current year (with a cumulative total).

7. Column 5 indicates data for the same period of the previous year.

8. Column 6 indicates data for the same period from the beginning of the previous year (with a cumulative total).

9. Lines 1 to 63 indicate data based on information from the general ledger or database and grouped in accordance with the requirements of international financial reporting standards.

10. Type of financial statements: separate.

Appendix 37 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: statement of assets and liabilities.

Index of the form intended for collecting administrative data free of charge: F1-FSON.

Frequency: monthly.

Reporting period: as of "" ____________ 20.

The circle of persons submitting a form intended for collecting administrative data free of charge: branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan.

Deadline for submitting a form intended for collecting administrative data free of charge: no later than the 6th (sixth) working day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge)

Name of item Line code At the end of the reporting period At the end of the previous year 1 2 3 4 Assets Assets accepted as reserves 1 Cash and cash equivalents 2 Refined precious metals 3 Placed deposits (less provisions for impairment) 4 Securities measured at fair value through profit or loss 5 Securities available for sale (less provisions for impairment) 6 Derivative financial instruments 7 Reverse repos 8 Loans to policyholders (net of impairment provisions) 9 Insurance and reinsurance receivables 10 Inventories 11 Assets from portfolios of insurance contracts and issued reinsurance contracts 12 Assets from portfolios of reinsurance contracts held for losses incurred 13 Assets from contracts held reinsurance: 14 including: best estimate of expected cash flows for the reinsurance asset 14.1 reinsurance asset for risk adjustment for non-financial risk 14.2 margin for contractual reinsurance services 14.3 loss compensation component of margin under reinsurance contracts 14.4 Reinsurance asset for risk adjustment for non-financial risk for losses incurred 15 Finance lease provided 16 Investment property 17 Investments in the equity of other legal entities and subordinated debt 18 Non-current assets (disposal groups) held for sale 19 Right-of-use assets (less depreciation and impairment losses) 20 Intangible assets 21 Property, plant and equipment (less depreciation and impairment losses) 22 Deferred expenses 23 Current tax asset 24 Deferred tax asset 25 Held-to-maturity securities (net of provisions for impairment) 26 Other receivables 27 Other assets 28 Total assets 29 Liabilities Derivative financial instruments 30 Debt securities issued 31 Repos 32 Deferred income 33 Loans received 34 Credit receivables 35 Advances received 36 Lease liabilities 37 Liabilities for the remaining portion of insurance coverage for portfolios of insurance contracts and reinsurance contracts issued 38 including: best estimate of expected cash flows 38.1 risk adjustment for non-financial risk 38.2 margin for services provided for in the insurance contract 38.3 loss component 38.4 including: best estimate of expected cash flows 38.4.1 on risk adjustment for non-financial risk 38.4.2 Margin for services provided for in the reinsurance agreement 39 Liabilities for the remaining part of insurance coverage under portfolios of reinsurance contracts held 40 Liabilities for incurred losses, including: 41 Risk adjustment for non-financial risk for incurred losses 42 Subordinated debt 43 Settlements with reinsurers 44 Settlements with intermediaries for insurance (reinsurance) activities 45 Liability to the budget for taxes and other obligatory payments to the budget 46 Deferred tax liability 47 Accounts payable under insurance (reinsurance) contracts 48 Other accounts payable 49 Estimated liabilities 50 Other liabilities 51 Total liabilities 52 Head office account 53 Reserves 54 including: Revaluation reserve for securities available for sale 54.1 Revaluation reserve for securities measured at fair value through other comprehensive income 54.2 Reserve for impairment of securities measured at fair value through other comprehensive income 54.3 Reserve for unforeseen risks 54.4 Stabilization reserve 54.5 Reserve for revaluation of fixed assets 54.6 Other reserves 54.7 Results of activities of a branch of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan 55 Total liabilities, head office account, reserves and results of activities of a branch of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan 56

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data on a free basis, “Report on Assets and Liabilities.”

Appendix to the form intended for collecting administrative data on a free basis "Report on Assets and Liabilities"

Explanation for filling out a form intended for collecting administrative data free of charge

“Report on assets and liabilities” (index – F1-FSON, frequency: monthly)

This clarification defines uniform requirements for filling out the form intended for collecting administrative data on a free basis, “Report on Assets and Liabilities” (hereinafter referred to as the form).

2. The form is filled out monthly by a branch of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan.

3. The unit of measurement used when filling out the form is set in 1000 (thousand) tenge. An amount less than 500 (five hundred) tenge is rounded to 0 (zero), and an amount equal to 500 (five hundred) tenge and above is rounded up to 1,000 thousand tenge.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate the data at the end of the reporting period, including the last day of the reporting period.

6. Column 4 indicates data at the end of the previous year.

7. Lines 1 to 56 indicate data based on information from the general ledger or database, grouped taking into account international financial reporting standards.

Appendix 38 to the Rules for the presentation of financial statements by financial organizations and reporting on accounting data 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 intended for collecting administrative data

Submitted to: the National Bank of the Republic of Kazakhstan.

The form intended for collecting administrative data free of charge is posted on the official Internet resource: www.nationalbank.kz.

Name of the administrative form: income and expense report.

Index of the form intended for collecting administrative data free of charge: F2-FSON.

Frequency: monthly.

Reporting period: as of "" ____________ 20.

The circle of persons submitting a form intended for collecting administrative data free of charge: branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan.

Deadline for submitting a form intended for collecting administrative data free of charge: no later than the 6th (sixth) working day of the month following the reporting month.

BIN: _______________________

Collection method: electronically.

(in thousands of tenge)

Name of article Line code For the reporting period For the period from the beginning of the current year (with cumulative total) For the same period of the previous year For the same period from the beginning of the previous year (with cumulative total) 1 2 3 4 5 6 Income Income from insurance activities Insurance premiums accepted under insurance contracts 1 Insurance premiums accepted under reinsurance contracts 2 Insurance premiums transferred for reinsurance 3 Net amount of insurance premiums 4 Change unearned premium reserve 5 Change in reinsurance assets for unearned premiums 6 Net amount of earned insurance premiums 7 Income in the form of commissions on insurance activities 8 Other income from insurance activities 9 Income from investment activities Income related to the receipt of remuneration 10 including: income in the form of remuneration (coupon or discount) on securities 10.1 income in the form of remuneration on placed deposits 10.2 Income (expenses) from transactions with financial assets (net) 11 including: income (expenses) from the purchase and sale of securities (net) 11.1 income (expenses) from REPO transactions (net) 11.2 income (expenses) from transactions with refined precious metals 11.3 income (expenses) from transactions with derivative financial instruments 11.4 Income (expenses) from revaluation (net) 12 including: income (expenses) from changes in the value of securities assessed at fair value through profit or loss (net) 12.1 income (expenses) from changes in the value of securities available for sale 12.2 income (expenses) from revaluation of foreign currency (net) 12.3 income (expenses) from revaluation of refined precious metals 12.4 income (expenses) from the 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 Income (expenses) from the sale of assets and receipt (transfer) of assets 15 Other income from other activities 16 Other income 17 Total income 18 Expenses Expenses for making insurance payments under insurance contracts 19 Expenses for making insurance payments under contracts accepted for reinsurance 20 Reimbursement of expenses for risks transferred to reinsurance 21 Compensation for recourse claims (net) 22 Net expenses for making insurance payments 23 Expenses for settling insurance losses 24 Change in the reserve for non-occurring losses under life insurance (reinsurance) contracts 25 Change in reinsurance assets for non-occurring losses under life insurance (reinsurance) contracts 26 Change in the reserve for non-occurring losses under annuity contracts 27 Change in reinsurance assets for non-occurring losses under annuity contracts 28 Change in the reserve for occurred but unreported losses 29 Change in reinsurance assets for occurred but unreported losses 30 Change in the reserve for reported but unsettled losses losses 31 Change in reinsurance assets for reported but unresolved losses 32 Expenses on payment of commissions for insurance activities 33 Expenses associated with termination of an insurance (reinsurance) contract 34 Expenses associated with the payment of remuneration 35 including: expenses in the form of premiums on securities 35.1 Interest expenses on lease obligations 36 Expenses on impairment reserves 37 Reinstatement impairment provisions 38 Net expenses for impairment provisions 39 General and administrative expenses 40 including: labor and travel expenses 40.1 current taxes and other obligatory payments to the budget, with the exception of corporate income tax 40.2 expenses for current rent 40.3 advertising expenses 40.4 third party services 40.5 expenses for auditing, consulting services and information expenses 40.6 Depreciation and amortization 41 Other expenses 42 Total expenses 43 Income (expense) for the period 44 Income (expense) from discontinued operations 45 Net income (expense) before payment of corporate income tax 46 Corporate income tax 47 including: from core activities 47.1 from other activities 47.2 Total net income (expense) after taxes 48

Note: the form is filled out in accordance with the explanation for filling out the form intended for collecting administrative data free of charge “Report on Income and Expenses”.

Appendix to the form intended for collecting administrative data free of charge "Report on Income and Expenses"

Explanation for filling out a form intended for collecting administrative data free of charge

“Report on income and expenses” (index – F2-FSON, frequency: monthly)

This explanation defines uniform requirements for filling out a form intended for collecting administrative data free of charge “Report on Income and Expenses” (hereinafter referred to as the form).

2. The form is filled out monthly by a branch of a non-resident insurance (reinsurance) organization of the Republic of Kazakhstan.

4. The completed form is signed by the manager or the person performing his duties, the chief accountant and the executor.

5. When filling out column 3, indicate data for the reporting period, including the last day of the reporting period.

6. Column 4 indicates data for the period from the beginning of the current year (with a cumulative total).

7. Column 5 indicates data for the same period of the previous year.

8. Column 6 indicates data for the same period from the beginning of the previous year (with a cumulative total).

9. Lines 1 to 48 indicate data based on information from the general ledger or database, grouped in accordance with international financial reporting standards.

Appendix to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 28, 2016 No. 41

List of normative legal acts of the Republic of Kazakhstan recognized as no longer in force

Resolution of the Board of the National Bank of the Republic of Kazakhstan dated May 27, 2013 No. 130 "On approval of financial reporting forms of financial organizations, special financial companies, Islamic special financial companies, microfinance organizations, joint stock company "Development Bank of Kazakhstan" and investment funds, as well as the Rules for their presentation" (registered in the Register of State Registration of Normative Legal Acts under No. 8571, published on September 12, 2013 in the newspaper "Legal Gazette" No. 137 (2512).

2. Item 4 of the List of regulatory legal acts of the Republic of Kazakhstan, to which changes and additions are made on issues of accounting and financial reporting, approved by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 23, 2013 No. 250 “On amendments and additions to some regulatory legal acts on issues of accounting and financial reporting” (registered in the Register of State Registration of Regulatory Legal Acts under No. 8883, published on December 26, 2013 in the newspaper "Legal Gazette" No. 192 (2567)).

3. Item 5 of the List of regulatory legal acts of the Republic of Kazakhstan on issues of activity in the securities market, to which changes and additions are made, approved in the form of Appendix 2 to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated February 3, 2014 No. 7 “On the establishment of a prudential standard for organizations managing an investment portfolio, approval of the Rules for calculating the prudential standard for organizations managing an investment portfolio portfolio and introducing amendments and additions to some regulatory legal acts of the Republic of Kazakhstan on issues of the securities market" (registered in the Register of State Registration of Regulatory Legal Acts under No. 9410, published on May 29, 2014 in the information and legal system "Adilet" of the republican state enterprise with the right of economic management "Republican Center for Legal Information of the Ministry of Justice of the Republic of Kazakhstan").