On Approval of Instruction on Regulatory Values of Prudential Norms, Methods of Their Calculation for Organizations Performing Investment Management of Pension Assets (стр. 8 )

(in KZT thous.)

№No	Index Name	Balance Sheet Value	Recorded Volume (%)	Amount for Calculation
1.	Money and money equivalents, total (sum of rows :		100
1.1.	Stocks in the till		100
1.2.	Current account money in second-tier banks of the Republic of Kazakhstan		100
1.3.	Current account money in central securities depositary		100
1.4.	Current account money in non-resident banks which have long-term and/or short-term individual rating at least «BBB-» in accordance with international scale of «Standard & Poor's» agency or rating of the similar level from one of the other rating agencies		100
1.5.	Current account money in non-resident organizations rendering banking services to organizations for execution of operations in organized securities market		100
2.	Deposits at the National Bank of the Republic of Kazakhstan		100
3.	Deposits at the second-tier banks of the Republic of Kazakhstan (with consideration amounts of the principal debt and benefits accrued), less reserve for possible losses provided by compliance with one of the following terms: Banks shall have long-term credit rating at least “BB-“ in accordance with international scale of “Standard & Poor's” agency or rating of the similar level from one of the other rating agencies, or rating of at least “kzВВ-“ category in accordance with national scale of “Standard & Poor's”; Banks shall be resident bank subsidiaries, non-resident parent bank of which has long-term credit rating at least “А-“ in accordance with international scale of “Standard & Poor's” or rating of the similar level from one of the other rating agencies		100
4.	Deposits at the second-tier banks of the Republic of Kazakhstan provided that those banks are issuing banks included into the first category of “shares” sector of official list of stock exchange (with consideration of amounts of the principal debt and benefits accrued), less reserve for possible losses		80
5.	Deposits at non-resident banks having long-term and/or short-term individual rating at least “BBB-“ in accordance with international scale of “Standard & Poor's” agency or rating of the similar level from one of the other rating agencies (with consideration of amounts of the principal debt and benefits accrued), less reserve for possible losses		100
6.	Government securities of the Republic of Kazakhstan (including issued in accordance with legislation of the other countries) (with consideration of amounts of the principal debt and benefits accrued), less reserve for possible losses		100
7.	Shares of legal entities of the Republic of Kazakhstan which are not affiliates to organization having rating at least “ВВ-“ in accordance with international scale of “Standard & Poor's” agency or rating of the similar level from one of the other rating agencies, or rating at least “kzВВ-“ in accordance with national scale of “Standard & Poor's” agency, less reserve for possible losses		100
8.	Shares of legal entities which are not affiliates to organization, included into the first category of “shares” sector of official list of stock exchange, less reserve for possible losses		70
9.	Shares of legal entities which are not affiliates to organization, included into the second category of “shares” sector of official list of stock exchange, less reserve for possible losses		50
10.	Depositary receipts, underlying assets of which are shares of foreign issuers having rating at least “ВВВ-“ according to international scale of “Standard & Poor's” agency or rating of the similar level from one of the other rating agencies, less reserve for possible losses		70
11.	Depositary receipts, underlying assets of which are shares of legal entities of the Republic of Kazakhstan having rating at least “BВ-“ according to international scale of “Standard & Poor's” agency or rating of the similar level from one of the other rating agencies, or rating at least “kzBВ-“ in accordance with national scale of “Standard & Poor's” agency, less reserve for possible losses		100
12.	Depositary receipts, underlying assets of which are shares of legal entities included into the first category of “shares” sector of the official list of stock exchange, less reserve for possible losses		70
13.	Depositary receipts, underlying assets of which are shares of legal entities included into the second category of “shares” sector of the official list of stock exchange, less reserve for possible losses		50
14.	Non-government debt securities of legal entities of the Republic of Kazakhstan issued in accordance with legislation of the Republic of Kazakhstan and other countries, which are not affiliates to organization, having rating at least “BВ-“ according to international scale of “Standard & Poor's” agency or rating of the similar level from one of the other rating agencies, or rating at least “kzBВ-“ in accordance with national scale of “Standard & Poor's” agency (with consideration of amounts of the principal debt and benefits accrued), less reserve for possible losses		100
15.	Non-government debt securities of legal entities of the Republic of Kazakhstan issued in accordance with legislation of the Republic of Kazakhstan and other countries, which are not affiliates to organization, having rating from “B+“ to “B-“ according to international scale of “Standard & Poor's” agency or rating of the similar level from one of the other rating agencies, or rating at least “kzB-“ according to national scale of “Standard & Poor's” agency or included into sub-category “debt securities without rating of the first sub-category” of the official list of stock exchange (with consideration of amounts of principal debt and benefits accrued), less reserve for possible losses		80
16.	Securities of foreign countries having sovereign rating at least “ВВВ-“ according to international scale of “Standard & Poor's” agency or rating of the similar level from one of the other rating agencies (with consideration of amounts of the principal debt and benefits accrued), less reserve for possible losses		100
17.	Non-government debt securities of foreign issuers having rating at least “ВВВ-“ according to international scale of “Standard & Poor's” agency or rating of the similar level from one of the other rating agencies (with consideration of amounts of the principal debt and benefits accrued), less reserve for possible losses		100
18.	Shares of foreign issuers having rating at least “ВВВ-“ according to international scale of “Standard & Poor's” agency or rating of the similar level from one of the other rating agencies, less reserve for possible losses		100
19.	Securities of international financial organizations (with consideration of the principal debt and benefits accrued), less reserve for possible losses		100
20.	Refined precious metals and metal deposits		100
21.	Shares of organizers of securities tenders and other legal entities being a part of securities market infrastructure, shareholders of which are securities market professional participants, less reserve for possible losses		50
22.	Account receivable (less reserve for possible losses) of legal entities that are not affiliates to organization, less account receivable of employees and other persons (sum of rows 22.1, 22.2)		100
22.1.	Account receivable (less reserve for possible losses) of legal entities that are not affiliates to organization, less accounts receivable of employees and other persons overdue for the period less than three days under the terms and conditions of the agreement		100
22.2.	Account receivable (less reserve for possible losses) of legal entities that are not affiliates to organization, less accounts receivable of employees and other persons overdue for the period less than ninety days under the terms and conditions of the agreement		50
23.	Capital assets of organization at balance value (sum of rows 2		100
23.1.	Land lots being in ownership or used permanently		100
23.2.	Buildings and edifices being in ownership		100
23.3.	Machinery and equipment being in ownership, except for transport facilities		100
24.	Total liquid and other assets (sum of rows
25.	Balance liabilities
26.	Value of financial instruments weighted on extent of risk
27.	Total revenue averaging
28.	Funds risk
29.	Exchange risk
30.	R1 (row 24 - row 25)/(row 26 + row 27)
31.	Current value of pension assets
32.	Amount of assets as to balance