ГОДОВОЙ ОТЧЕТ АО «БАНК АСТАНЫ» ЗА 2017 Г. - KASE

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AO “Банк Астаны” 2017

ГОДОВОЙ ОТЧЕТ АО «БАНК АСТАНЫ» ЗА 2017 Г.

г. Алматы, 2018

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Оглавление

ОБРАЩЕНИЕ ПРЕДСЕДАТЕЛЯ ПРАВЛЕНИЯ АО «БАНК АСТАНЫ» 3

ИСТОРИЯ И КРАТКАЯ ИНФОРМАЦИЯ О БАНКЕ 5

АКЦИОНЕРЫ БАНКА 6

ОСНОВНЫЕ ЦЕННОСТИ НАШЕГО БАНКА 6

ОПИСАНИЕ ТЕКУЩЕЙ ПРОДУКТОВОЙ ЛИНЕЙКИ БАНКА 7

НАИБОЛЕЕ ВАЖНЫЕ СОБЫТИЯ, ПРОИЗОШЕДШИЕ В ЖИЗНИ БАНКА В 2017 ГОДУ: 8

ПОЛИТИКА В ОБЛАСТИ РЕКЛАМЫ И PR 12

ИТ АРХИТЕКТУРА И СТРАТЕГИЯ БАНКА 13

ОПЕРАЦИОННАЯ ДЕЯТЕЛЬНОСТЬ 13

ФИНАНСОВО-ЭКОНОМИЧЕСКИЕ ПОКАЗАТЕЛИ 23

УПРАВЛЕНИЕ РИСКАМИ 27

СОЦИАЛЬНАЯ ОТВЕТСТВЕННОСТЬ 33

КОРПОРАТИВНОЕ УПРАВЛЕНИЕ 34

ОРГАНИЗАЦИОННАЯ СТРУКТУРА 35

ВНУТРЕННИЙ КОНТРОЛЬ И АУДИТ 42

ИНФОРМАЦИЯ О ДИВИДЕНДАХ 44

ОСНОВНЫЕ ЦЕЛИ И ЗАДАЧИ НА СЛЕДУЮЩИЙ ГОД 45

КОНТАКТНАЯ ИНФОРМАЦИЯ 46

АУДИРОВАННАЯ ФИНАНСОВАЯ ОТЧЁТНОСТЬ ЗА 2017 Г. 47

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ОБРАЩЕНИЕ ПРЕДСЕДАТЕЛЯ ПРАВЛЕНИЯ АО «БАНК АСТАНЫ»

Дорогие друзья!

Выражаю искреннюю благодарность за Вашу поддержку и внимание, которые Вы оказываете Банку Астаны все это время. Хочется отметить, что прошлый 2017 год стал для Банка плодотворным и богатым на события. Были закреплены позиции Банка Астаны как карточного лидера на рынке Казахстана, постепенно введены инновации в обслуживание клиентов, улучшена продуктовая линейка, проведены успешные IPO (первичное размещение акций) на Казахстанской фондовой бирже (KASE) и SPO (вторичное размещение акций) на Московской фондовой бирже (MOEX). В этом же году влиятельное мировое издание Global Finance присудило Банку Астаны премию «Лучший цифровой банк Казахстана» (Best Digital Bank of Kazakhstan).

На протяжении последних двух лет Банк Астаны является трендсеттером во внедрении на казахстанский рынок инновационных услуг и продуктов, к которым относятся персональная доставка карт, заказ карты онлайн, мобильный офис Light-office, открытие депозитов онлайн, разработка платформы детских карт с добавлением развивающих учебных материалов. Одним из успешных инновационных внедрений стал запуск в отделениях Банка мобильного обслуживания пришедших клиентов - Light-office, где весь сервис осуществляется на планшете. При его помощи проводятся кассовые операции, переводные операции, открытие счетов, и многое другое, в зависимости от нужд клиента. Данный сервис получил много позитивных откликов от клиентов, так как его внедрение позволило сократить время обслуживания в два раза.

Банк по-прежнему уделяет большое внимание сотрудничеству с общепризнанными международными лидерами, такие как Warner Bros., Wargaming, Rovio Studio. Благодаря успеху по карточным коллаборациям, был продлён глобальный договор с легендарной киностудией Warner Bros. на два года.

В 2017 году также были достижения на социальном фронте. В марте был запущен социально ориентированный проект в поддержку женского предпринимательства «Розовые воротнички», напрямую связанный с женскими картами Банка Астаны. Так, при проведении безналичной оплаты за товары и услуги с женской платежной карты, банк направлял 0,7% от потраченной клиентом суммы из собственных средств для поддержки и развития женского предпринимательства в стране. В итоге, клиент, совершая покупки, вносил вклад в развитие женского бизнеса, и получал кэшбек в привычном размере. В результате данного проекта, в Казахстане было проведено шесть женских бизнес конференций, охвативших более 600 женщин, желающих стать бизнеледи или уже являющихся таковыми.

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Мы считаем, что диджитализация – единственно правильный вектор развития,

который был определен несколько лет назад. Банк продолжает неукоснительно придерживается политики инновационности, клиентоориентированности и финансовой устойчивости. Доказательством служат следующие показатели: рост чистой прибыли, наличие достаточной капитализации и ликвидности, сотрудничество с государственным и квазигосударственным сектором и высокая поддержка со стороны акционеров. Мы продолжаем развивать наш продуктовый ряд, совершенствовать услуги и удобство в использовании мобильного и интернет-банкинга.

Ушедший 2017 год показал, что благодаря стратегии и выполнению поставленных задач, а также сплоченной командной работе, Банк Астаны реализовал смелые проекты, усовершенствовал сервис и продукты для блага клиента. Особо подчеркну, что в успехе Банка Астаны неоценимую роль сыграла поддержка и вера клиентов, партнеров и акционеров.

С уважением, Председатель Правления

АО «Банк Астаны» Искендер Майлибаев

Июнь 2018 год

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ИСТОРИЯ И КРАТКАЯ ИНФОРМАЦИЯ О БАНКЕ

АО «Банк Астаны» (далее – Банк) ранее являлось 100% дочерней структурой АО «Астана-финанс». В настоящее время крупным акционером Банка является Тохтаров О.Т. (52,39%). Банк зарегистрирован в качестве юридического лица 26.05.2008г. - свидетельство о государственной перерегистрации № 5052-1900-АО. Юридический адрес: Республика Казахстан, 050040, г. Алматы, Бостандыкский район, мкр. Коктем-2, 22. Лицензия на проведение банковских и иных операций №1.1.257 от 24.08.2011г. Банк осуществляет свою деятельность с 2008 года, а с начала 2014 года под новым торговым знаком «Банк Астаны». Вдохновившись мировыми тенденциями банковского бизнеса и технологиями сервиса, весной 2014 года мы решили вывести на рынок Казахстана - Банк, который будет простым, понятным и удобным. Банк предлагает весь спектр

банковских услуг, как частным, так и бизнес клиентам.

С 01.01.2009г. Банк является членом Объединения юридических лиц «Ассоциация финансистов Казахстана» (Свидетельство Серия А №268).

Банк осуществляет финансовую деятельность с 07.08.2008г. и является вновь созданным.

Мы обслуживаем клиентов в 8 регионах Казахстана – Алматы, Астана, Атырау, Актау и Караганда, Шымкент, Усть-Каменогорск, Павлодар. В среднесрочной перспективе банк планирует значительно увеличить региональную сеть в крупных областных центрах и городах промышленного значения Республики.

Мы привлекли лучших специалистов из разных стран мира, погрузили их в нашу финансовую лабораторию и создали Банк нового поколения.

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АКЦИОНЕРЫ БАНКА

Актуальный состав акционеров Банка Астаны:

Олжаc Тохтаров - 52,39%.

Миноритарные акционеры – 47,61%

В рамках планового развития Банка в соответствии с новой бизнес-стратегией за 2017 год уставный капитал банка был увеличен акционерами на 7,3 млрд. тенге, что придало новый импульс для деятельности Банка.

ОСНОВНЫЕ ЦЕННОСТИ НАШЕГО БАНКА

Наша миссия

Превосходить ожидания клиентов, предоставляя финансовый сервис высшего качества.

Наше видение

Стать лидером в области сервиса, качества и инноваций, а также занять лидирующую позицию на рынке факторинга.

Финансовые показатели

Согласно финансовой отчётности за 2017 год, аудированной компанией ТОО «BDO Kazakhstan», активы Банка Астаны составили 339,7 млрд тенге, собственный капитал — 48,4 млрд тенге, кредитный портфель — 169,9 млрд тенге, при уровне обязательств – 291,3 млрд. тенге.

Рейтинги Кредитоспособность Банка подтверждена международным рейтинговым агентством Standard & Poor's в виде присвоения долгосрочного и краткосрочного кредитного рейтинга контрагента на уровне «D»

КЛИЕНТООРИЕНТИРОВАННОСТЬ

ПРОФЕССИОНАЛИЗМ ПРОЗРАЧНОСТЬ ИННОВАЦИОННОСТЬ

АМБИЦИОЗНОСТЬ КАЧЕСТВЕННЫЙ

СЕРВИС

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ОПИСАНИЕ ТЕКУЩЕЙ ПРОДУКТОВОЙ ЛИНЕЙКИ БАНКА Приоритетные направления Банка – развитие клиент ориентированных бизнес-

направлений – корпоративный бизнес, малый и средний бизнес, розничный бизнес и банковские карточки, а также успешная реализация государственных программ. Основной клиентский сегмент Банка составляют юридические лица. В этой связи Банк располагает следующей продуктовой линейкой для юридических лиц:

расчетно-кассовое обслуживание:

открытие и ведение счетов;

кассовые операции;

банковские переводы;

обменно-валютные операции;

быстрые расчеты;

прием депозитов;

кредитование;

банковские и тендерные гарантии;

аккредитивы;

интернет-банкинг для юридических лиц;

аренда сейфовых ячеек. В этой связи продуктовая линейка Банка для физических лиц в настоящее время

представлена следующими продуктами:

расчетно-кассовое обслуживание:

открытие счетов;

кассовые операции;

обменно-валютные операции;

прием депозитов;

кредитование;

системы денежных переводов:

быстрые расчеты;

оплата коммунальных платежей;

платежные карточки;

интернет-банкинг для физических лиц;

мобильный банкинг;

аренда сейфовых ячеек.

Обслуживание в POS терминалах/ Банкоматах Банка

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НАИБОЛЕЕ ВАЖНЫЕ СОБЫТИЯ, ПРОИЗОШЕДШИЕ В ЖИЗНИ БАНКА В

2017 ГОДУ:

Первое полугодие 2017 г. – Банк увеличил уставной капитал на 5,300,000 тысячи тенге путем размещения простых акций Банка на IPO неограниченному кругу инвесторов на АО «Казахстанская фондовая биржа». Увеличение сети банкоматов.

Второе полугодие 2017 г. – Банк вторично размещал свои акции на SPO неограниченному кругу инвесторов на МОЕХ (Московская фондовая биржа) в количестве 2 881 835 по цене 215 рублей за каждую акцию. Окончание всех сертификационных работ и получение от МПС одобрения по выводу собственного эквайринга (POS/ATM) в промышленную эксплуатацию.

Филиальная сеть Банка в 2017 г.

Филиальная сеть Банка состоит из 8 филиалов которые представлены в следующих регионах РК (г. Алматы, г. Астана, г. Караганда, г.Павлодар, г.Усть-Каменогорск, г.Актау, г.Атырау, г. Шымкент)

В 2017 году открыты операционные кассы в 6 Отделах

НАО Государственная корпорация "Правительство для граждан" г. Астана и Алматы, где принимаются платежи в бюджет, оплата за медосмотр и т.д.

Филиальная сеть Банка

Наименование 2017 2018 (план)

Филиалы 8 9

Отделения 17 19 (+2)

1. Нам доверяют:

- более 640 000 клиентов;

- около 2 500 партнеров.

2. На первом месте по количеству выпуска

бесконтактных карт по всему Казахстану.

3. На первом месте по привлечению

кобрендовых карт по всему Казахстану.

4. На 4 м месте среди эмитентов платежных

карточек Master Card по всему Казахстану.

5. Завершена сертификация в Master Card в

части торгового и Ecom-эквайринга.

6. Пройден аудиты безопасности хранению

и защите карточных данных PIN Security и

PCI DSS.

7. На банкоматах запущена функция взноса

наличных на карты Банка Астаны.

8. Доставка карт осуществляется в руки

клиенту по указанному адресу.

9. Запущен проект E-PIN, т.е.

самостоятельная установка ПИН-кода

клиентом, выпуск карт без ПИН конвертов

10. Запущен проект по Международному

стандарту безопасности - 3D Secure.

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Модернизация и разработка новых продуктов срочных и условных счетов для бизнес-клиентов:

«Текущий счет с ежедневным начислением вознаграждения»

«Срочный»;

«Корпоративный»;

«Рабочая сила»;

«Недропользование».

Модернизация и разработка новых продуктов для клиентов розничного бизнеса:

Депозит «Астана»;

Депозит «Детский»

Кобрендовая карта Wargaming

«Кобрендовая карточка Al Saqr Finance»

«Социальная карта»

«Карта Forbes»

Данные депозиты рассчитаны для всех сегментов и категорий вкладчиков и предусматривают различные условия накоплений. Банк Астаны также продолжает полноценно оказывать населению следующие услуги:

Открытие и ведение счетов;

Операции с наличными деньгами;

Обменные операции;

Денежные переводы;

Аренда сейфовых ячеек;

Оплата платежей в бюджет;

Прием коммунальных платежей.

Активное и успешное участие в государственных программах, включая: Программу финансирования субъектов МСБ за счет пенсионных активов АО «Единый

накопительный пенсионный фонд»; Программу регионального финансирования субъектов малого и среднего

предпринимательства Мангистауской области; программу регионального финансирования субъектов малого и среднего

предпринимательства Алматинской области; Программу регионального финансирования субъектов малого и среднего

предпринимательства г. Алматы; Программу обусловленного размещения средств в банках второго уровня для

последующего финансирования франчайзинговых проектов субъектов малого и среднего предпринимательства;

Программу финансирования субъектов среднего и малого предпринимательства на цели пополнения оборотных средств через АО «Банк Развития Казахстана»;

Ежегодную программу поддержки субъектов агропромышленного комплекса на проведение весенне-полевых, уборочных работ по бюджетной программе Кредитование

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АО «НУХ «КазАгро» для проведения мероприятий по поддержке субъектов агропромышленного комплекса»;

Программа рефинансирования ипотечных жилищных займов/ипотечных займов. Совершенствованы механизмы и процедуры предоставления действующих продуктов по

корпоративному, малому и среднему бизнесу:

кредитные операции;

документарные операции;

предоставление займов;

предоставление овердрафтов;

предоставление условных обязательств.

Совершенствованы механизмы и процедуры предоставления действующих продуктов по кредитования физических лиц на приобретение товаров и/или услуг партнеров Банка в рассрочку.

Представленная в Банке продуктовая линейка, по сути, покрывает необходимые потребности клиентов, но в случае внедрения в мировой практике новых продуктов они, после соответствующей адаптации и привязки к местным условиям, будут внедряться в Банке.

Разработана концепция по развитию партнерской сети в рамках Программы лояльности Банка Астаны.

Проведены активные мероприятия по привлечению компаний оказывающие услуги для сегмента Премиум класса. В течение 2017 года было заключено партнерское соглашение с 2200 компаниями, оказывающими услуги в различных отраслях во всех регионах, где присутствуют региональная сеть Банка;

Продлены сроки проведения акций с крупными международными компаниями Uber, foodpanda, Lamoda. Социальные проекты с НАО «Государственная корпорация «правительство для

граждан» АО «Банк Астаны» продолжает активно сотрудничать с НАО «Государственная корпорация

«Правительство для граждан» по ряду важных проектов. Партнерство финансовой организации и государственного предприятия началось в середине прошлого года года и уже вылилось в целую программу долгосрочного взаимодействия и системной помощи гражданам Казахстана. Так, одним из важнейших проектов, запущенных совместно с НАО «Государственная корпорация «Правительство для граждан», является проект по платежным кобрендинговым картам, в том числе для начисления социальных выплат, к которым относятся пенсионные выплаты и пособия по рождению ребенка. К слову сказать, проект по кобрендинговым картам своевременен и актуален, так как карточные продукты Банка Астаны на рынке являются одними из выгодных и обладают рядом преимуществ. Одним из них является мультивалютность, так как на картах можно хранить до пяти валют: тенге (основная валюта), доллар США, евро, российский рубль и британский фунт. Кобрендинговые карты можно заказать на территории всех ЦОНов (Центр обслуживания населения) Алматы и Астаны, после выпуска карту доставят бесплатно клиенту в руки на дом или в офис. По социальным картам снятие наличных денег в любых банкоматах всех банков на

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территории Республики Казахстан бесплатное. Карты Банка Астаны универсальны, ими можно пользоваться по всему миру.

Открытие стоек в ЦОНах Алматы и Астаны Одним из первых результатов сотрудничества финансового института и госструктуры

стало открытие на территории ЦОНа Медеуского района Алматы мобильной стойки Банка Астаны и операционной кассы, где можно оплачивать все виды платежей в бюджет (налог, госпошлина), услуги ЦОНа, коммунальные услуги, штрафы и т.д. Кроме того, здесь любой желающий – как физическое, так и юридическое лицо – может получить информацию по банковским продуктам, а также подать заявку на кредитование МСБ, на выпуск дебитной, кредитной платежной карты с бесплатной доставкой.

В Банке Астаны понимают, как важно помогать предпринимателям, особенно в начале их пути, поэтому было принято решение об открытии подобной мобильной стойки в ЦОНе. На протяжении последних месяцев посетители Медеуского ЦОНа уже оценили все выгодные преимущества банковских услуг от Банка Астаны.

В декабре открылось отделение в специализированном ЦОНе по ул. Майлина в Алматы, где действуют операционные кассы Банка Астаны, в которых можно оплачивать штрафы, медосмотр, производить платежи в бюджет (налог, госпошлина), за постановку на учет, за ВИП-номера, сделать пересчет наличных денег, также произвести проверку банкнот на подлинность и получить другие услуги. В ближайшем будущем планируется посадить здесь специалистов, которые будут осуществлять все виды переводов, открытие и ведение депозитов и банковских счетов, также будут принимать заявки на выпуск платежных карточек.

В ноябре и декабре открылись отделения «ЦОН» в Сарыаркинском и Есильском районах Астаны, где клиенты могут оплатить все платежи в бюджет, услуги центра, штрафы и коммунальные платежи. Совместные проекты с ЦОНами важны для банка в первую очередь из-за того, что услуги становятся доступными для всех.

Обслуживание населения в ЦОНах в Алматы и Астаны – это пилотный проект. После его успешной реализации в этих городах планируется открывать такие отделения в других регионах Казахстана.

Студенческий ЦЦОС в КазНПУ имени Абая В ноябре прошлого года при университете КазНПУ (бывший АГУ) им. Абая открылся

студенческий Цифровой центр обслуживания студентов (ЦЦОС), где студенты и их родители могут получить весь спектр услуг, от регистрации на учебные дисциплины, получения академических справок, дубликатов дипломов и до постановки на воинский учет. Также здесь действуют такие структурные подразделения, как: офис студента, центр карьеры, сектор обеспечения международной академической мобильности, паспортный отдел, отдел управления бухгалтерского учета и отчетности, военно-мобилизационный отдел. В Центре сотрудник Банка Астаны занимается предоставлением кредитных платежных карт, которые можно использовать для оплаты учебы. Они удобны, особенно в случаях, когда происходит задержка выплат финансовых средств, а надо срочно оплатить учебу. Кредит выдается сроком до 72 месяцев, при этом льготный период по начислению вознаграждения за пользование кредитом составляет 55 дней, максимальная сумма займа доходит до 3 миллионов тенге. Родители студентов при помощи кредитной карты, удобного мобильного приложения и доступного интернет-банкинга имеют возможность оплачивать учебу из отдаленных регионов Казахстана.

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Являясь инновационным финансовым институтом, Банк Астаны считает своим долгом сотрудничать по таким проектам, как открытие студенческого ЦЦОСа, направленного на улучшение условий для казахстанской молодежи.

ПОЛИТИКА В ОБЛАСТИ РЕКЛАМЫ И PR

В рамках общей бизнес стратегии банка была разработана маркетинговая стратегия на 2017 год, в которой были продолжены ранее обозначенные линии развития:

Было продолжено развитие двух флагманских продукта Банка: платежные карты, мобильный банкинг; Была продолжена работа с основной целевой аудиторией Банка: адептами и

прогрессистами (молодыми людьми, городскими жителями в возрасте 25-35 лет, с доходом от 150 000 т, пользователями мобильных приложений, смартфонов).

В течение 2017 года путём маркетинговых кампаний были закреплены позиции Банка

Астаны как карточного Банка. Был продлён двухгодичный контракт со студией Warner Bros. на выпуск лимитированной карточной серии Wonder Woman, что стало продолжением успешной выпуска карт с оригинальными изображениями The Batman, The Superman, The Joker.

В 2017 году ещё больше внимания стало уделяться формированию и укреплению

положительных имиджа и репутации Банка. На регулярной основе такие издания как Forbes, Курсив и Капитал публиковали информационные материалы, интервью с топ менеджментом Банка Астаны. Кроме того, Банк участвовал в независимых обзорах и рейтингах, велась активная работа с казахстанским и международными СМИ. В прошлом году у председателя правления Искендера Майлибаева брали эксклюзивные интервью издания Japan Times, бизнес канал РБК. В 2017 году продолжилось позиционирование Банка Астаны как цифрового и инновационного Банка Казахстана в соответствии с бизнес-стратегией Банка на 2014-2018 года.

Благодаря маркетинговой стратегии Банка за 2017 год были реализованы карточные

проекты, подписаны международные договора, поддержаны спортивные и культурные инициативы, связанные с социальной ответственностью финансового института.

Осенью 2017 года был достигнут выпуск более 500 тысяч карт, что стало

перевыполнением годового плана на два месяца. Успешная реализация проектов и продуктов Банка состоялась благодаря грамотно

продуманной маркетинговой стратегии, в основе которой лежит креативный подход к решению бизнес задач.

Правильность стратегии Банка Астаны подтвердило международное признание со

стороны авторитетного издания Global Finance. Банк был удостоен награды «Лучший цифровой банк Казахстана».

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ИТ АРХИТЕКТУРА И СТРАТЕГИЯ БАНКА В течении 2017 года были проведены следующие работы:

1. Система АБС БИСквит a. Развитие интеграционных сервисов, на базе технологии SOAP – БИСквит интегрирован с

мини хранилищем (по обеспечению выгрузки данных в регуляторную отчетность, ПКБ/ГКБ, КФГД), системой GCentre (выгрузка данных для создания маркетинговых компаний и Soft Collection), терминальной сетью (прием платежей, пополнение счетов, погашение кредитов), система управления бизнес процессами (запуск операционных процессов), интернет банкинг для юридических и физических лиц, карточная система.

b. Внедрены новые продукты по депозитам и кредитам. 2. Модернизация текущей инфраструктуры

a. Подняты инфраструктуры для новых систем банка: i. Процессинг терминалов QP;

ii. Корпоративное хранилище данных. 3. Модернизирована Система управления бизнес-процессами SpringDoc. 4. Модернизирован процесс кредитования без залоговых займов ФЛ.

a. версии интернет банкинга для юридических лиц. b. Реализация возможности регистрация ИП в ИБ ЮЛ в SpringDoc.

5. Развитие карточной системы банка - WAY4:

ОПЕРАЦИОННАЯ ДЕЯТЕЛЬНОСТЬ Анализ рынка В 2017 году в рамках повышения устойчивости банковской системы Национальный Банк

приступил к реализации Программы повышения финансовой устойчивости банковского сектора. Участие банков в программе оздоровления основано на принципах солидарного участия акционеров в докапитализации и возвратности государственной помощи. После успешной реализации антикризисных мер, мы переходим к усилению надзора со стороны Национального Банка. Целью рискориентированного надзора является стимулирование высокоосмотрительной политики банков. Соответствующие поправки в законодательство Национальным Банком уже разработаны.

Банковский сектор представлен 32 банками второго уровня, из которых 14 банков с иностранным

участием, в том числе 12 дочерних банков, доля активов по пяти Банкам составляет 56,1%. Жизненный цикл банковских продуктов достаточно велик, т.к. продукты не «умирают», а модифицируются и «заворачиваются» в новую оболочку. Прогноз развития банковской отрасли в целом – оптимистичен.

На конъюнктуру рынка будут оказывать влияние три основных фактора, вызывая изменения

макроэкономического масштаба и требуя от участников рынка выработки соответствующей стратегии: регуляторные требования, информационные технологии и демографические изменения.

Наблюдается снижение ставки по депозитам, путем снижение годовой эффективной ставки через

КФГД, данное снижение будет стимулировать кредитование на рынке.

Анализ конкурентов Банковскую систему в целом можно поделить на 4 категории банков: крупные банки (Казком,

Халык Банк, Цесна Банк, Центр-Кредит Банк), средние банки (Kaspi Банк, АТФ Банк, Форте Банк, Евразийский Банк, BankRBK, Жилстройсбербанк Казахстана, Delta Bank, Нурбанк, Qazaq Banki), дочерние организации крупных зарубежных банков (ДБ АО «Сбербанк России», Альфа Банк, ВТБ, HomeCredit банк),

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небольшие и быстроразвивающиеся частные банки (AsiaCredit Bank, BankRBK, Казинвестбанк, Capital Bank Kazakhstan).

Конкуренты Банка в краткосрочном периоде — это банки четвертой категории. Банки данной

категории имеют недолгую историю (от 5 до 7 лет), демонстрируют стремительный и агрессивный рост активов (около 50-70%), имеют пользующуюся спросом продуктовую линейку. Данная категория банков в основном сфокусирована на корпоративном и МСБ секторе и имеет небольшую долю розничного бизнеса. Фондирование банков осуществляется в основном за счет депозитов юридических лиц (порядка 80%). Сильными сторонами банков этой категории являются индивидуальный подход к клиентам, быстрый рост за счет небольшой базы, новое позиционирование в качестве инновационных банков, получение кредитных рейтингов. При этом имеются и значительные недостатки: балансовые ограничения по кредитованию крупных клиентов, короткое и дорогое фондирование, небольшой спектр продуктов. Банк может дифференцироваться от данной категории банков путем развития розничного банка и предложения высокого уровня и качества обслуживания.

В долгосрочной перспективе (10 лет) Банк видит конкурентов среди банков среднего уровня.

Данная категория банков сфокусирована на обслуживании розничного сегмента. Фондирование за счет розничных депозитов (42%). Сильными сторонами данной категории банков являются: высокая эффективность процессов, наработанность клиентов, широкий ассортимент простых и понятных продуктов, упор на карточные продукты, высокий уровень кросс-продаж, хороший уровень риск-менеджмента, активные вложения в маркетинг, разработка инновационных каналов продаж. Слабыми сторонами являются: отсутствие фокуса на корпоративном и МСБ сегментах, высокие затраты на поддержание широкой сети филиалов и отделений, низкий уровень качества и скорости обслуживания. Банк может дифференцироваться внутри данной категории от банков-конкурентов путем предложения спектра инновационных продуктов с развитыми каналами продаж, а также предложения высокого и быстрого уровня обслуживания.

Продукты Банка Депозиты юридических лиц Линейка срочных депозитов для бизнес-клиентов представлена следующими депозитами:

«Срочный»;

«Корпоративный»;

«Рабочая сила»;

«Недропользование»;

«Сейфовые ячейки».

Основными преимуществами вкладов юридических лиц являются:

выгодные процентные ставки; привлекательные условия размещения; возможность пополнения вклада; возможность частичного снятия суммы вклада с сохранением вознаграждения; гибкие условия при досрочном расторжении договора вклада.

В 2017 году Банком актуализированы Тарифные пакеты по комплексному банковскому

обслуживанию.

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В целях повышения экономической привлекательности Банка для иностранных банков, осуществляющих услуги по обслуживанию расчётно-переводных операций Банка в иностранных валютах, за счёт повышения оборотов SWIFT-переводов, Банком запущена Акция по переводам SWIFT.

На период акции по SWIFT переводам установлены льготные тарифы: Перевод на сумму до 10 000 долларах США - 25 долларов США за перевод; Перевод на сумму от 10 001 до 200 000 долларах США - 30 долларов США за перевод; Перевод на сумму свыше 200 000 долларах США - 60 долларов США за перевод.

Депозиты физических лиц. VIP обслуживание. Компенсация курсовой разницы. Аренда сейфовых ячеек. За 2017 год Банк предоставлял следующие виды депозитов и условного вклада:

Депозит «Астана»;

Депозит «Детский»;

«Сейфовые ячейки».

Данные депозиты рассчитаны и предусматривают различные условия накоплений. Преимущества быть с Банком Астаны:

Высокодоходный: максимальные ставки; Супермультивалютный: 1 депозит - 4 валюты, при этом пополнение вклада в любой валюте; Открытие вклада с нулевым остатком.

В целях увеличения депозитного портфеля по физическим лицам, Банком был запущен Акции по поощрению вкладчиков. По вкладам, открытым в период действия Акции через систему Интернет-банкинг для физических лиц предусмотрены:

повышенный акционный cashback до 10% на карту Банка; в подарок 5 МРП на счет, открытый в Банке (с удержанием ИПН); в подарок предоставление услуги «Аренда сейфовых ячеек» сроком на 3 месяца.

Кроме того, продолжается работа по организации комфортных условий для обслуживания VIP-

клиентовVIP-центра в г.Алматы. Введены отдельные единицы менеджеров для обслуживания VIP-клиентов.

Для улучшения качества предоставления сервиса клиентам по рассчетно-кассовым операциям

Банком был запущен проект Light-office. Новый формат обслуживания Light-office направлен на улучшение качества предоставления сервиса

клиентам по рассчетно-кассовым операциям. В данный момент данный проект является уникальным на рынке Казахстана, то есть, таких дистанционных услуг нет у других банков второго уровня. Банк Астаны уже не в первый раз становится первопроходцем услуг и продуктов на местном рынке, поэтому идею с дистанционными офисами Light-office многие клиенты восприняли с восторгом, ведь мало кому нравится тратить дорогое время в очередях в отделении банка.

Проект Light-office подразумевает под собой фронт-офисное приложение для обслуживания

физических и юридических лиц на платформе интернет-банкинга. Все обслуживание клиента осуществляется на планшете. При помощи планшета специалист Банка Астаны проводят кассовые операции, переводные операции, открытие счетов, в зависимости от нужд клиента. Такой новый формат позволяет значительно экономить время клиента: за счет компонентного и качественного обслуживания

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почти в два с половиной раза сокращается время работы с каждым клиентом, также для удобства клиентов в банке было увеличено количество менеджеров в два раза, работающих по расчётно-кассовым операциям. Соответственно, повышается и лояльность. При этом сотрудник банка улучшает показатели работы за счет единовременного и оперативного решения всех вопросов с клиентом. Новый формат также предполагает обслуживание не за операционной стойкой, а на удобных креслах, расположенных в кофейных зонах банка, что позволит клиентам общаться с сотрудниками на одном уровне, создаст атмосферу доверия и комфорта. Кроме того, в рамках Light-office сотрудники будут обучать клиентов работать с устройствами самообслуживания.

Мобильные офисы Light-office масштабированы во всех отделениях Банка Астаны в Казахстане начиная с 01-января 2018 года.

В целях повышения экономической привлекательности Банка для иностранных банков, осуществляющих услуги по обслуживанию расчётно-переводных операций Банка в иностранных валютах, за счёт повышения оборотов SWIFT-переводов, Банком запущена Акция по переводам SWIFT. На период акции по SWIFT переводам установлены льготные тарифы:

Перевод на сумму до 10 000 долларах США - 25 долларов США за перевод; Перевод на сумму от 10 001 до 200 000 долларах США - 30 долларов США за перевод; Перевод на сумму свыше 200 000 долларах США - 60 долларов США за перевод.

В филиалах в г. Усть-Каменогорск и г. Павлодар запущены автоматизированные сейфовые

депозитарий. Расположение автоматизированного сейфового депозитария в зоне круглосуточного самообслуживания (24/7) дает возможность клиентам воспользоваться услугой сейфового хранения в любое время суток.

Преимущества автоматизированного сейфового депозитария: круглосуточный доступ с возможностью закладки и изъятия ценностей в удобное для Вас время,

24 часа в сутки, семь дней в неделю система самообслуживания - работа с сейфовыми ячейками без участия работников Банка безопасный доступ посредством пластиковой магнитной карточки, ПИН-кода, по отпечаткам

пальцев руки (при наличии) и замка от ячейки дополнительная идентификация путем сканирования отпечатка клиента широкий выбор ячеек различного объема возможность хранения предметов весом до 20 кг простота использования удобное расположение сейфового депозитария в центральной части города

Корпоративное кредитование

Корпоративный кредит в Банке Астаны может привлечь любое эффективно действующее

юридическое лицо. Кредиты предоставляются на срок до 84 месяцев в соответствии с определенными внутренними

требованиями Банка в тенге и иностранной валюте в денежной форме и в виде условных обязательств под определенные Банком виды обеспечения. В целом, вопрос о необходимости предоставления обеспечения, его структуре и объеме решается в индивидуальном порядке в зависимости от соответствия клиента параметрам, установленным внутренними нормативными документами Банка. Процентная ставка определяется исходя из конъюнктуры финансового рынка, а также индивидуальных условий кредитования и платежеспособности Клиента. Размер и состав комиссионных платежей устанавливаются

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с учетом режима кредитования, особенностей кредитуемой сделки и других факторов. Источником погашения кредита является денежный поток от текущей производственной и финансовой деятельности Клиента.

Банк Астаны следит за мировыми тенденциями бизнес финансирования, адаптируя лучшие из них

для рынка Казахстана. Банк в 2017 году активно участвовал в поддержки государственных программ финансирования

через «Фонд развития предпринимательства «ДАМУ», «Национальный управляющий холдинг «КазАгро», «Аграрная кредитная корпорация».

Предпринимателям, участвующим в тендерах по закупкам, чаще всего, Банк предлагает бланковые

тендерные гарантии. Потенциальный поставщик имеет право предоставить банковскую гарантию в качестве обеспечения заявки для участия в тендере в соответствии с Законом Республики Казахстан «О государственных закупках», а потом и заказчику в качестве гарантии исполнения обязательств по договору. Удобство процесса заключается в том, что предприниматель может не блокировать свои денежные средства, что необходимо для участия в тендере, а также не отвлекать их из оборота. Необходимо отметить, что в частности, в соответствии с действующими условиями продукта, бланковые тендерные гарантии выпускаются с целью участия в тендере по государственным закупкам, по закупкам национальных холдингов, его дочерних организаций.

Дополнительно хотелось бы сообщить, что в начале 2017 года Банком были подведены итоги

запуска пилотного проекта «Тендерные гарантии с доставкой в офис клиента», учитывая положительный эффект от реализации данного пилотного проекта в апреле 2017 года Банк успешно тиражировал проект на все региональные филиалы.

Также особое внимание будет уделяться «кросс-продажам», которое предполагает повышение

лояльности клиентов за счет реализации комплексного обслуживания в виде удовлетворения всех финансовых потребностей клиентов.

Кредитование малого и среднего бизнеса

Банковские кредиты по малому бизнесу — один из эффективных инструментов развития

предпринимательства. Оперативное получение средств позволяет владельцам компаний быстро реагировать на изменения ситуации. Кредиты малому бизнесу — это возможность расширять производственную или товарную базу, внедрять инновационные технологии, оборудовать новые рабочие места и т. д. Программы кредитов для индивидуальных предпринимателей рассчитаны на разные потребности.

Банком запущен уникальный продукт «Микробизнес», специально разработанный для

индивидуальных предпринимателей, долгое время остававшихся за бортом интересов коммерческих банков.

Кредитование малого бизнеса, а точнее микробизнеса, было заложено в стратегию развития

Банка Астаны. Практически весь 2017 год ушёл на автоматизацию процессов, написание скоринговой модели, интеграцию наших систем с различными платформами, реализацию планшетных решений от получения заявки до выдачи займа и обслуживания после получения кредита. Программа в пилотном режиме работала в нескольких регионах, тем временем мы наблюдали за качеством портфеля для получения полной картины. Только после этого мы пришли уже подготовленными к промышленному запуску нашего сервиса для казахстанского рынка.

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Следуя выбранной стратегии по цифровизации процессов, Банк в первую очередь, разработал систему проверки потенциальных клиентов, где имеется возможность принимать предварительное решение в течение двух минут. Далее провел интеграцию с соответствующими программными обеспечениями, чтобы клиент мог открыть текущий счёт в автоматическом режиме, без походов от кредитного эксперта к операционисту и обратно. Также провел интеграцию с платформой по лидогенерации (генерации заявок потенциальных клиентов), на основании которого может управлять трафиком и целенаправленно направлять его по тем регионам, где есть потребность в объёмах. Все процессы были адаптированы под планшетные решения. Кроме того, с онлайн кредитным комитетом Банк построили трекинг – систему отслеживания в реальном времени, что позволило получить первые результаты.

Преимущество цифрового подхода в том, что можно таргетированно направить онлайн-трафик

нескольких тысяч клиентов в регионы по востребованности в продукте. То есть теперь не нужно идти на рынок и раздавать буклеты, не надо пускать «радиорубки», Банк управляет трафиком в интернете в режиме реального времени. Многие процессы состоялись благодаря сильной IT-команде банка, которая позволяет выстроить и интегрировать данные решения. В век цифровизации это действительно важно.

Индивидуальные предприниматели (ИП) – это клиенты, которые попали в серую зону. Банки

разрабатывают продукты для физических лиц (экспресс-кредиты, ипотека, автокредитование, кредитные карты) и для юридических лиц (кредитование малого и среднего бизнеса (МСБ) и корпоративный сектор), но практически никто не работает с ИП, а если даже и работают, то рассматривают мелких предпринимателей как физических лиц, считая их доходы по заработной плате в рамках декларации, либо как юридическое лицо – ТОО, где формат и объём бизнеса не подходят под условия продукта.

Хотя на самом деле потенциал у рынка есть и составляет свыше 1 млн ИП, которые остаются без

должного внимания банков, на откуп микрокредитным организациям. Во многих развитых странах индивидуальные предприниматели являются основой для экономического благосостояния многих семей и сообществ.

При реализации скоринга Банк сделали возможным предоставить предварительное решение

клиенту онлайн, чтобы сэкономить его время и время менеджера. Индивидуальный предприниматель может путём ввода своих данных онлайн (ИИН и номера телефона), не посещая банк, узнать: одобрят ему кредит или нет. И если одобрят, то на какую сумму. В других коммерческих банках, клиенты для получения ответа собирают полный пакет документов и получают отказ в лучшем случае через неделю ожидания.

При положительном решении, клиент может дистанционно выслать документы, после которого

сотрудники Банка выезжают по его адресу для подтверждения бизнеса. Завершает процесс кредитования решение онлайн-комитета, что позволяет получить заём всего за 1-2 дня.

Вместе с тем, Банк Астаны в средне и долгосрочной перспективе осуществляет реализацию

государственных программ финансирования субъектов МСБ за счет средств, выделенных из АО «Фонд развития предпринимательства «Даму», в рамках выделенных средств активно идет освоение по программам Жибек-жолы, Даму-регионы III. Возвратные средства от клиентов будут заново переразмещаться с целью поддержания внутренней экономики, а также поддержка будет осуществляться за счет субсидирования части ставок вознаграждения государством с целью снижения уровня долговой нагрузки клиента.

Кредитование розничного бизнеса

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Развитие розничного бизнеса в Банке в 2017 году обусловлено наличием лицензии НБРК на осуществление операции, связанные с розничными продуктами и услугами. В 2017 году наблюдается стабильный рост портфеля как по депозитам для физических лиц, так и розничного кредитования.

В рамках развития розничного кредитования в прошедшем году в Банке проведены следующие мероприятия:

Автоматизация стадий прохождения кредитной заявки – исключение человеческого фактора- снижение операционных рисков;

начаты процедуры по оптимизации продуктовой линейки принятия решений по стандартным проектам; реализация мероприятий по оптимизации процессов посткредитного обслуживания займов.

Платежные карточки

Выпуск платежных карточек Банк начал осуществлять, начиная с осени 2014 года. Банк Астаны

первым среди казахстанских БВУ в 2015 году предложил услугу по дистанционному заказу платежных карт и их бесплатной экспресс-доставке курьерами по адресам, указанным клиентами в заявках. Предоставление самых востребованных банковских услуг с помощью платежных карт и через дистанционные каналы – мобильный банкинг и интернет-банкинг – в круглосуточном режиме и вне зависимости от местонахождения клиентов является на данный момент основным направлением в розничном сегменте деятельности Банка Астаны. Расширение географии присутствия банка благодаря предоставлению услуги по дистанционному заказу и доставке платежных карт является одним из последовательных этапов в развитии банка.

Итоги за 2017 (на конец года)

1. Выпущено: 610 468 шт. В т.ч.: дебетовые карты: 475 859 шт.; ЗП + сотрудники: 1 109 812 шт.; кредитные карты: 24 797 шт.;

2. Рост за период (2016): +454 649шт. (+292%). В т.ч.: дебетовые карты: + 376 957шт. (+381%); ЗП + сотрудники: + 641 68 шт. (+141%); кредитные карты: +13 524 шт. (+120%);

3. CIF*: 587 325 шт.; 4. Закрыто карт: 23 143 шт. (4% от всего выпущенных карт). *Cards in Force – количество всех выпущенных и не закрытых карт

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Банк Астаны фокусирует особое внимание на повышении лояльности со стороны действующих и

потенциальных клиентов и с этой целью делает свои услуги более выгодными, внедряет новые бонусные программы. В 2017 г. были внедрены сразу несколько приятных для клиентов инструментов:

Держатели платежных карт банка получают возможность сгенерировать собственный ПИН –код

при помощи функции e-pin. Внедрено обслуживание в собственных POS- терминалах Банка

В течение года реализовано ряд проектов, которые позволят значительно повысить уровень

сервиса и расширить спектр предлагаемых услуг:

- Запущена Кобрендовая карта Wargaming, позволяющая держателям получать игровую валюту в игре World of Tanks, осуществляя безналичные транзакции по картам.

- Запущена карта с уникальным дизайном Wonder Women - Запущена первая в Казахстане «Кобрендовая карточка Al Saqr Finance» - дебетная

платежная мультивалютная карточка, соответствующая нормам и принципам Шариата. - Запущен проект «Социальная карта» – продукт, предназначенный для зачисления пенсий

и пособий из Республиканского бюджета с льготными условиями обслуживания.

- Запущена «Карта Forbes» - это дебетная платежная мультивалютная карточка, созданная для успешных людей. Часть от потраченных денег клиентами Банк направляет в фонд журналистики.

- Окончание всех сертификационных работ и получение от МПС одобрения по выводу собственного эквайринга (POS/ATM) в промышленную эксплуатацию

Целью Банка также остается предоставление выгодных банковских продуктов в сочетании с качественным и доступным сервисом для клиентов.

Согласно новой стратегии в среднесрочной перспективе Банк Астаны должен стать лидирующим

казахстанским банком, предлагающим своим клиентам расширенные возможности удаленного обслуживания, максимально используя инновационные технологии и IT-решения. Дистанционные каналы обслуживания. Интернет и мобильный банкинг для физических лиц.

Розничный банкинг уже становится цифровым бизнесом, благодаря быстрому распространению безграничного доступа и доступности мобильных устройств. Глобально, в среднем более чем половина клиентских транзакций идут через онлайн или через мобильный телефон. Большая часть этих операций идет на продвинутых Северных рынках и в Австралии.

Согласно исследованию компании, Bain&Company, сделанному в прошлом году (в исследовании

приняли участие 78 самых крупных банков в мире), если добавить также использование ATM-банкоматов, которые все чаще подключают к интернету, сейчас доля цифровых транзакций достигла 85% в наиболее продвинутых странах и в ближайшем будущем эта цифра приблизиться к 95%.

Но до сих пор еще очень много банков, которые находятся только в начале этого пути. Менее чем

половина потребителей в развивающихся странах не использует свои смартфоны для интернет-банкинга, а в развитых странах 30%.

В новой стратегии в среднесрочной перспективе Банк Астаны должен стать первым казахстанским

банком, работающим в формате 24/7, предлагающим своим клиентам расширенные возможности удаленного обслуживания, максимально используя инновационные технологические и IT-решения. Исходя из данного позиционирования приоритетная целевая аудитория — это малый и средний бизнес, физические лица со среднем и выше среднего уровнем дохода – будущая основа бизнеса Банка.

При создании мобильного приложения команда банка изучила внимательно существующие

приложения в Казахстане, России, ознакомилась с аналогами в США и Европе. При запуске проекта был предусмотрен достаточно широкий набор функциональности в web и в мобильной версии, рассчитанный для клиентов Банка Астаны и клиентов, имеющих счета в других Банках. Система Интернет банкинга с мобильным приложением для физических лиц была запущена в боевую эксплуатацию с 2015 года, за полгода развития уже имеется более 5 000 активных пользователей, при этом большинство из них не являются держателями зарплатных карт Банка Астаны, но с успехом пользуются приложением.

Сейчас приложение банка Астаны доступно и для пользователей устройств на платформах IPhone и

Android. Предусмотрен простой и быстрый способ регистрации (достаточно лишь адреса электронной почты и номера мобильного телефона). В рамках исполнения стратегии Банка, пользователям было предложено совершать любые платежи в мобильном банкинг в режиме 24/7.

В мобильном приложении для пользователя предложены все виды внутрибанковских переводов,

в том числе в иностранной валюте. Конвертация и конверсия производятся без комиссий круглосуточно, в том числе конвертация внутри депозита. Немаловажное дополнение - все виды платежей без комиссий – 0 тенге. Пользователь с помощью мобильного приложения также может осуществить покупку страхования ОГПО с бесплатной доставкой.

Неотъемлемой частью стратегии развития является предоставление банковских продуктов с

доставкой клиенту, исключающее необходимость обращаться в банк. С помощью нашего приложения, пользователь сможет осуществить заказ на выпуск платежной карты с доставкой «в руки». В ближайшее время будут доступны услуги дистанционного открытия вкладов и получения розничных кредитов, револьверных карт.

В течение года планируются внедрить следующие функции, которые в настоящее время проходят

испытания и тестирование:

Межбанковские переводы в пользу юридических и физических лиц, Быстрые международные переводы, Покупка всех видов страхования с доставкой клиенту, Сложные банковские сервисы: дистанционный выпуск платежных карты с доставкой клиенту,

открытие депозитов и получение беззалоговых кредитов.

В сложных сервисах будет использоваться ЭЦП НУЦ. Акцент в 2015 году будет также сделан

на безопасность системы, в связи с чем будет запущен проект по внедрению специального ПО, используемого в европейских банках, без аналогов в СНГ. Интернет банкинг для юридических лиц

В рамках мобильной стратегии развития Банка Астаны, с середины 2014 году активно велась работа по разработке новой системы дистанционного обслуживания и для юридических лиц, которая была запущена в работу с января 2015 года. Основные принципы построения новой системы - это широкий функционал с учетом потребностей клиентов МСБ и простота в использовании. За достаточно короткий срок удалось создать конкурентоспособный продукт, к основным отличиям от аналогичных систем на рынке банковских услуг можно отнести:

Работа системы в режиме on-line; Работа с универсальным ЭЦП НУЦ, который многие клиенты уже используют в работе с НК РК и

egov, это исключает необходимость получения отдельных специальных ключей/устройств; Минимальные на рынке тарифы на услуги в дистанционных каналах; Все виды платежей, в том числе валютные платежи, особый подход к тарифам по валютным

переводам; Операции конвертации/ конверсии валюты; Заявки на продукты банка из приложения; Удобство использования за счет «легкого» интерфейса; Интеграция с системами бухгалтерского учета; Контроль за дочерними предприятиями (структура холдинга). Владелец нескольких компаний

имеет возможность работать со счетами каждой из них в одной системе, также реализованы разные уровни доступов, от просто «наблюдателя» до первой и второй подписи документов.

Система предусматривает все виды услуг для владельцев ИП, это достаточно большой сегмент на нашем рынке.

В настоящее время ведется работа над созданием первого в Казахстане мобильного приложения для юридических лиц с возможностями просмотра счетов и подписания документов. Учитывая, что это позволит руководителям компаний поддерживать свой бизнес в любой точке мира, то думаем данная услуга будет востребована на рынке. Также до конца года планируется развитие в направлении унификации каналов, системы для физических и юридических лиц должны иметь общие принципы работы. Когда клиент заходит в одно мобильное приложение и имеет доступ и к своим личным счетам, и к счетам компании, проводя все виды банковских операций. Таким образом, в полной мере достигается цель создания мобильного банкинга без необходимости посещения отделений.

ФИНАНСОВО-ЭКОНОМИЧЕСКИЕ ПОКАЗАТЕЛИ

Активы Банка за 2017 г. по факту составили 339,7 млрд. тенге, отток за год на 21,3 млрд. тг или на

6%. Денежные средства и их эквиваленты в 2017г. сократились на 73,4 млрд. тенге и составили 65,6 млрд. тенге, что выразилось в оттоке в 53%. Основные средства и прочие активы за 2017 г. составили 95 млрд. тенге, тем самым выросли по сравнению с предыдущим годом на 64,3 млрд. тенге.

Динамика ссудного портфеля

01.01.2017 01.07.2017 01.10.2017 01.01.2018

Розница 44 751 32 907 25 403 24 684

карточки 960 1 285 1 419 1824

Корпорейт/МСБ 132 472 141 979 148 399 134 039

Итого 177 223 176 172 175 220 160 548

34 102 60851 996 783

139 080 652

65 632 908

81 204 263

131 824 973

181 668 650

169 889 325

127 439 395

223 670 469

361 004 637

339 682 133

2014 2015 2016 2017

АКТИВЫ БАНКАПрочие активы

Основные средства и нематериальные активы

Кредиты, выданные клиентам

Кредиты и авансы, выданные банкам и прочим финансовым институтам

Финансовые активы, имеющиеся в наличии для продажи

Финансовые инструменты, оцениваемые по справедливой стоимости

Денежные средства и их эквиваленты

Итого, активы

44 75132 907 25 403 24 684

132 472 141 979 148 399 134 039

0

40 000

80 000

120 000

01.01.2017 01.07.2017 01.10.2017 01.01.2018

Розница Корпорейт/МСБ

тыс. тенге

Ссудный портфель за 2017 гг. уменьшился на 9,5% до 170,4 млрд.тенге. Рост кредитного портфеля связан в основном за счет увеличения кредитного портфеля по КБ/МСБ и РБ;

По состоянию на 01.01.2018 г. ссудный портфель занимает 16 позицию среди банков Казахстана опустившись с 15 позиции в сравнении 01.01.2017 г., доля на рынке за указанный период составила 1,32%;

Совокупные обязательства Банка за 2017г. составили 291,3 млрд. тенге, отток за год на 38 млрд. тенге. или 12%. Превалирующая доля фондирующей базы формируется за счёт текущих счетов и депозитов клиентов, составляющих на 01.01.2018 г. 90,9% от общей суммы обязательств Банка. Иные обязательства Банка представлены счетами и депозитами банков и прочих финансовых учреждений, а также прочие пассивы.

7 477 346 13 340 011 6 611 745 527 738

81 204 263

131 824 973

181 668 650

169 889 325

88 681 609

145 164 984

188 280 395

170 417 063

2014 2015 2016 2017

Динамика ссудного портфеля

Кредиты, выданные клиентам

Кредиты и авансы, выданные банкам и прочим финансовым институтам

13 844 44845 844 884 31 099 930 20 097 849

94 973 470

145 182 100

295 582 457

264 810 845109 844 887

200 181 275

329 278 632

291 265 680

2014 2015 2016 2017

СТРУКТУРА ОБЯЗАТЕЛЬСТВПрочие обязательства

Отложенное налоговое обязательство

Субординированные облигации

Кредиторская задолженность по сделкам «РЕПО»

Текущие счета и депозиты клиентов

Счета и депозиты банков и прочих финансовых учреждений

Итого, обязательства

тыс. тенге

тыс. тенге

Фондирующая база Банка показывает естественный прирост параллельно показателям темпов роста активов Банка. За 2017 г. депозитный портфель Банка в виде текущих счетов и депозитов юридических и физических лиц сформировал отток в величине 10,4% что в суммарном выражении составляет 30,8 млрд. тенге. Большую долю обязательств Банка перед клиентами составляют текущие счета и депозиты юридических лиц с долей 73,1 % от общей совокупной суммы депозитного портфеля.

Собственный капитал на 01.01.2018 г. составил 48,4 млрд. тенге. Прирост за 2017 год составил 16,7 млрд. тенге за счет увеличения уставного капитала путем дополнительной эмиссии простых акций, в том числе за счет роста прибыли. Чистая прибыль на 01.01.2018г. составила 1 315,3 млн. тенге. Прирост собственного капитала с 2014 по 2017 гг. составил 30,8 млрд. тенге, в том числе за счет ежегодной докапитализации Банка.

6 760 89327 285 666

44 013 37071 128 486

88 212 577

117 896 434

251 569 087 193 682 359

94 973 470

145 182 100

295 582 457

264 810 845

2014 2015 2016 2017

Депозитный портфель (обязательства перед клиентами)

Текущие счета и депозиты юридических лиц

Текущие счета и депозиты физических лиц

Итого, обязательств перед клиентами

2014 2015 2016 2017

17 594 50823 489 194

31 726 005

48 416 453

Собственный капитал (в млн.тг.)

45%34%

53%

тыс. тенге

Пруденциальные нормативы по достаточности капитала (k1, k1-2 и k2) выдерживаются в соответствии с требованиями, предъявляемыми НБРК, без нарушений.

В 2017 г. в сравнении с 2016 г. процентные доходы выросли на 7 323 млн. тенге, или на 103,73%;

Чистый комиссионный доход Банка за 2017 г. составил 1 889 млн. тенге, тем самым увеличившись по сравнению с 2015 г. на 281 млн. тенге;

12,40%

10,70% 10,90%

12,60%

15,00%

12,60%

16,70%

13,90%

11,90%

10,00%

11,00%

12,00%

13,00%

14,00%

15,00%

16,00%

17,00%

18,00%

2014 2015 2016 2017

Коэффициенты достаточности капитала

k1 k1-2 k2

4 156 596

6 237 1437 059 250

14 381 931

477 040 1 009 712 1 608 197 1 889 483

5 030 906

8 879 0427 951 561

19 554 279

1984 074 1394 686 994 940

6218 856

2014 2015 2016 2017

Структура дохода

Чистый процентный доход Чистый комиссионый доход Операционные доходы Совокупный доход

тыс.тенге

Рентабельность активов Банка за 2017 г. отражает снижение с 0,6% до 0,4% Рентабельность собственного капитала за 2017 г. уменьшение с 6% до 3,9%

УПРАВЛЕНИЕ РИСКАМИ Управление рисками лежит в основе банковской деятельности и является существенным

элементом операционной деятельности Банка. Основной задачей Банка в области риск-менеджмента является совершенствование системы управления рисками, соответствующей характеру, масштабности деятельности и долгосрочным задачам Банка, профилю принимаемых Банком рисков, а также отвечающей потребностям дальнейшего развития бизнеса и соответствующей требованиям регулятора. Система управления рисками представляет собой систему организации, политик, процедур и методов, принятых Банком с целью своевременного выявления, измерения, контроля и мониторинга рисков Банка для обеспечения его финансовой устойчивости, и стабильного функционирования.

Политика и процедуры по управлению рисками Политика Банка по управлению рисками нацелена на определение, анализ и управление

рисками, которым подвержен Банк, на установление лимитов рисков и соответствующих контролей, а также на постоянную оценку уровня рисков и их соответствия установленным лимитам. Политика и процедуры по управлению рисками пересматриваются на регулярной основе с целью отражения изменений рыночной ситуации, предлагаемых банковских продуктов и услуг, и появляющейся лучшей практики.

Совет Директоров несет ответственность за надлежащее функционирование системы контроля по

управлению рисками, за управление ключевыми рисками и одобрение политик и процедур по управлению рисками, а также за одобрение крупных сделок.

Правление несет ответственность за мониторинг и внедрение мер по снижению рисков, а также

следит за тем, чтобы Банк осуществлял деятельность в установленных пределах рисков. В обязанности руководителя Департамента рисков входит общее управление рисками и осуществление контроля за соблюдением требований действующего законодательства, а также осуществление контроля за

11,2%

4,4%

3,5%

1,6%1,4% 1,1%0,6% 0,4%

10,6%

7,7%

6,0%

3,9%4,6%

3,2%

2,0% 1,8%

0,0%

2,0%

4,0%

6,0%

8,0%

10,0%

12,0%

01.01.2015 01.01.2016 01.01.2017 01.01.2018

Рентабельность Банка

Ro (рентабельность общая) ROA (рентабельность активов)

ROE (рентабельность собственного капитала) ROIC (рентабельность инвестированного капитала)

применением общих принципов и методов по обнаружению, оценке, управлению и составлению отчетов как по финансовым, так и по нефинансовым рискам.

Обеспечение «трех линий защиты». В процессе осуществления деятельности по управлению рисками обеспечивается вовлеченность

всех структурных подразделений Банка в оценку, принятие и контроль рисков: Принятие рисков (1 -я линия защиты): структурные подразделения Банка, непосредственно

подготавливающие и осуществляющие операцию, вовлечены в процесс идентификации, оценки и мониторинга рисков, и соблюдают требования внутренних нормативных документов в части управления рисками, а также учитывают уровень риска при подготовке операции;

Управление рисками (2-я линия защиты): структурные подразделения Банка и коллегиальные

органы, ответственные за управление рисками, разрабатывают механизмы управления рисками, методологию, проводят оценку и мониторинг уровня рисков, подготавливают сводную отчетность по рискам, осуществляют агрегирование рисков, рассчитывают размер требований по рискам к совокупному капиталу;

Внутренний аудит (3-я линия защиты): проводит независимую оценку качества действующих

процессов управления рисками, выявляет нарушения и дает предложения по совершенствованию системы управления рисками.

Риски, которым подвержен Банк. В процессе осуществления своей деятельности Банк управляет следующими видами риска:

кредитный, рыночный, операционный риски, риск ликвидности и другие риски. Кредитный риск

Кредитный риск – это риск финансовых потерь, возникающих в результате неисполнения

обязательств заемщиком или контрагентом Банка. Банк управляет кредитным риском посредством применения утвержденных политик и процедур, включающих требования по установлению и соблюдению лимитов концентрации кредитного риска, а также посредством создания Кредитных комитетов, в функции которых входит активный мониторинг кредитного риска. Для повышения эффективности процесса принятия решений Банк создал иерархическую структуру кредитных комитетов в зависимости от типа и величины подверженности риску. Кредитная политика рассматривается и утверждается Советом директоров.

При управлении кредитными рисками Банк учитывает лимиты, установленные на одного заемщика/группу взаимосвязанных заемщиков, контролирует уровень концентрации рисков по отраслям деятельности заёмщиков, регионам.

При анализе кредитных проектов осуществляется всесторонняя оценка рисков, в том числе финансовых и юридических; проводится оценка залогового обеспечения, анализируются качественные и количественные показатели проекта.

В целях минимизации возможных убытков, связанных с финансированием проектов клиентов, Банком осуществляется постоянный мониторинг кредитного портфеля на предмет наличия тревожных сигналов и, при необходимости, применяются превентивные меры по снижению рисков.

По состоянию на 01.01.2018г. значительный удельный вес в структуре ссудного портфеля Банка занимает корпоративный бизнес и МСБ (86%).

Рыночный риск Рыночный риск – это риск изменения справедливой стоимости или будущих потоков денежных

средств по финансовому инструменту вследствие изменения рыночных цен. Рыночный риск состоит из валютного риска, риска изменения процентных ставок, а также ценового риска.

Задачей управления рыночным риском является управление и контроль за тем, чтобы

подверженность рыночному риску не выходила за рамки приемлемых параметров, при этом обеспечивая оптимизацию доходности, получаемой за принятый риск.

25 83814%

154 85786%

Сегментация кредитного портфеля01.01.18, млн. тенге

Кредиты, выданные розничным клиентам Корпоративный бизнес и МСБ

Кредиты, выданные розничным клиентам

14%

Торговля23%

Сельское хозяйство, лесная и деревообрабатывающая

промышленность11%

Производство15%

Аренда5%

Финансовые услуги3%

Услуги, связанные со строительно-монтажными

работами6%

Строительство5%

Исследовательско-техническая деятельность

5%

Горнодобывающая промышленность/металлургическая

промышленность3%

Логистические комплексы и транспортные услуги

1%Средства массовой

информации1%

Прочие услуги8%

Сегментация кредитного портфеля по отраслям экономики

01.01.18г., млн. тенге

Рыночный риск управляется и контролируется Комитетом по управлению активами и пассивами (КУАП), как на уровне Банка в целом, так и на уровне отдельных сделок.

В процессе управления рыночным риском Банк руководствуется требованиями, установленными

нормативными актами и рекомендациями регуляторного органа. Банк выявляет рыночные риски, анализируя различные количественные и качественные показатели,

используя специальные модели и методики. Применяемые модели и методики измерения рыночных рисков пересматриваются на периодической основе для обеспечения адекватности и приемлемости используемых инструментов.

Банк управляет рыночным риском путем установления лимитов по открытой позиции в отношении

величины портфеля по отдельным финансовым инструментам, сроков изменения процентных ставок, валютной позиции, лимитов потерь и проведения регулярного мониторинга их соблюдения, результаты которого рассматриваются и утверждаются Правлением.

Риск ликвидности Риск ликвидности – это риск того, что Банк может столкнуться со сложностями в привлечении

денежных средств для выполнения своих обязательств. Риск ликвидности возникает при несовпадении по срокам погашения активов и обязательств. Совпадение и/или контролируемое несовпадение по срокам погашения и процентным ставкам активов и обязательств является основополагающим моментом в управлении риском ликвидности.

Для оценки и анализа риска потери ликвидности Банк использует различные системы и инструменты,

позволяющие объективно определить размер и степень влияния риска потери ликвидности на деятельность Банка. Например, действенным методом стратегического анализа ликвидности является GAP анализ, который позволяет увидеть разрывы между активами и обязательствами Банка в разрезе сроков. GAP анализ также позволяет выделить проблемные зоны, препятствующие развитию Банка. Банк проводит GAP анализ процентных, тенговых, долларовых активов и обязательств на ежемесячной основе. А общий GAP анализ позволяет увидеть полную картину ликвидности Банка и по необходимости регулировать её.

Банк поддерживает необходимый уровень ликвидности с целью обеспечения постоянного наличия

денежных средств, необходимых для выполнения всех обязательств по мере наступления сроков их погашения. Политика по управлению ликвидностью рассматривается и утверждается Советом директоров.

Банк стремится активно поддерживать диверсифицированную и стабильную структуру источников

финансирования, а также диверсифицированный портфель высоколиквидных активов для того, чтобы Банк был способен оперативно и без резких колебаний реагировать на непредвиденные требования в отношении ликвидности.

«Подушка» ликвидности на 01.01.2018г.

Запас ликвидности Банка представлен непосредственно ликвидными денежными средствами, обеспечивающими мгновенную ликвидность Банка (наличные деньги, корреспондентские счета, неинвестированные остатки), а также ликвидными активами, способными трансформироваться в денежные средства до 7 дней (операции «обратное РЕПО», ЦБ, имеющиеся в наличии для продажи, операции «валютный своп» со сроком овернайт), и краткосрочными межбанковскими вкладами. Совокупный объем ликвидных средств по состоянию на 1 января 2018 г. составляет 66 606 млн. тг. Заданный объем краткосрочной ликвидности позволяет Банку поддерживать свою платежеспособность, своевременно исполнять принятые на него обязательства и осуществлять инвестиции в инструменты размещения краткосрочной ликвидности

01.01.2018 В млн.тг.

7 810 НАЛИЧНЫЕ ДЕНЬГИ

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КОРРЕСПОНДЕНТСКИЙ СЧЕТ В НБ РК и ВКЛАДЫ В НБРК (НА ОДНУ НОЧЬ)

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КОРРЕСПОНДЕНТСКИЕ СЧЕТА В ДРУГИХ БАНКАХ

722 ГОСУДАРСТВЕННЫЕ ЦЕННЫЕ БУМАГИ

19 222 ОПЕРАЦИИ «ОБРАТНОЕ РЕПО», СВОП

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ВКЛАДЫ, РАЗМЕЩЕННЫЕ В ДРУГИХ БАНКАХ

66 606 ИТОГО, ЛИКВИДНОСТИ

Банк обеспечивает соответствие регуляторным требованиям по уровню ликвидности, включая

коэффициенты срочной и валютной ликвидности. Казначейство ежедневно проводит мониторинг позиции по ликвидности. Также на регулярной основе

Департаментом рисков и Казначейством проводятся «стресс-тесты» с учетом разнообразных возможных сценариев состояния рынка как в нормальных, так и в неблагоприятных условиях.

Риск ликвидности управляется и контролируется КУАП, как на уровне Банка в целом, так и на уровне

отдельных сделок. Решения относительно политики по управлению ликвидностью принимаются КУАП и исполняются Казначейством.

Операционный риск Управление операционным риском в Банке осуществляется на постоянной основе с помощью

следующих инструментов операционного риск-менеджмента: 1. разработка, внедрение и постоянное развитие системы управления операционным риском; 2. мониторинг и оценка уровня операционного риска банка, в том числе на основе информации,

получаемой от других линий защиты; 3. формирование и предоставление отчетности или иной информации совету директоров банка,

УКО и (или) правлению банка по управлению операционным риском; 4. взаимодействие и консультирование структурных подразделений по вопросам управления

операционным риском; 5. осуществление формирования сводной отчетности о событиях операционного риска и

отслеживание исполнения плана мероприятий по их устранению; 6. осуществление контроля за своевременным занесением информации по событиям

операционных рисков в базу данных по операционным рискам риск-координаторами; 7. планирование, координация проведения и анализ результатов самооценки операционных

рисков;

8. разработка совместно со структурными подразделениями ключевых индикаторов операционного риска и пороговых значений по ним;

9. планирование и координация работ по проведению сценарного анализа; 10. разработка и формирование карты рисков; 11. осуществление на периодической основе (не реже 1 раза в год) сравнительного анализа

инструментов оценки операционного риска. В Банке внедрена система риск-координаторов по управлению операционными рисками. В

каждом структурном подразделении Банка и в филиалах назначены риск-координаторы, которые обеспечивают работу по выявление и доведению до Департамента рисков информации об инцидентах операционного риска.

Все инциденты операционного риска заносятся в Базу данных, где подробно анализируются причины

возникновения рисков, ущерб, нанесенный Банку, а также предпринятые или планируемые мероприятия по минимизации/устранению операционных рисков. Также Департаментом рисков ведется надлежащий контроль над выполнением всех мероприятий по снижению рисков.

Все инциденты операционного риска доводятся до сведения Правления Банка в рамках ежемесячных

отчетов и до сведения Совета директоров посредством ежеквартальной информации. Риск информационных технологий Управление риском информационных технологий и информационной безопасности в Банке

осуществляется на постоянной основе с помощью следующих инструментов риск-менеджмента: 1. разработка, внедрение и постоянное развитие системы управления рисками ИТ и ИБ; 2. мониторинг и оценка уровня рисков ИТ и ИБ банка, в том числе на основе информации,

получаемой от других линий защиты; 3. формирование и предоставление отчетности или иной информации совету директоров банка,

УКО и (или) правлению банка по управлению рисками ИТ и ИБ; 4. Участия в проектах Банка, выявление возможных рисков ИТ и ИБ, взаимодействие и

консультирование структурных подразделений по вопросам управления рисков ИТ и ИБ; 5. разработка и формирование карты рисков; 6. осуществление на периодической основе (не реже 1 раза в год) анализа рисков ИТ и ИБ. Менеджмент рисков информационных технологий и информационной безопасности в Банке

осуществляется посредством внедренной системы управления рисками информационных технологий и информационной безопасности, включающую выявление, оценку, минимизацию и мониторинг инфраструктурных рисков, рисков уязвимых ИТ-процессов и ИТ-систем. Выявление угроз и уязвимостей ИТ и ИБ производится при тесном взаимодействии с подразделением ИТ и Службой Информационной Безопасности.

В целях совершенствования внутренних моделей и информационных систем управления рисками ИТ

и ИБ, Банк проводит мероприятия по оснащению необходимым программным обеспечением, автоматизации внутренних процессов учета и автоматизированному формированию ключевых риск-показателей Банка.

СОЦИАЛЬНАЯ ОТВЕТСТВЕННОСТЬ

Благотворительность и спонсорство

Являясь инновационным финансовым институтом, Банк Астаны активно проводил политику социальной активности в Казахстане. Для Банка важно оставаться не только передовым, технологичным и цифровым, но и социально активным, поддерживающим различные инициативы в обществе. Спорт, культура, образование, финансовая грамотность среди детей - это не полный список областей, поддерживаемых Банком.

Доступный спорт для всех желающих на спортивных открытых площадках Стрит воркаут. В 2017

году площадки для занятий спортом были открыты в Алматы, Астане, Актау и Жанаозене. Поскольку в Банке Астаны считают, что занятия спортом укрепляют здоровье нации, открытие спортивных площадок является приоритетным в социальной политике финансового института. Также в Банке поддержали занятия хоккеем среди детей и юношества, поэтому в 2017 году были выпущены платежные кобрендинговые карты КХЛ.

В 2017 году Банк Астаны принял декларацию ООН в отношении гендерного равенства на рабочих

местах. В Банке Астаны всецело поддерживают идею гендерного равенства, как на рабочих местах, так и в обществе в целом.

С целью поддержки и развития женского предпринимательства в 2017 году был запущен

социальный проект "Розовые воротнички" и перевыпущены Ladies (женские) карты. С каждой транзакции по данной карте, банк из собственных средств перечислял определенный процент на развитие женского бизнеса в Казахстане. В результате, проведены обучающие конференции для более 600 начинающих и практикующих бизнес леди в Алматы, Астане, Шымкенте, Усть-Каменогорске, Караганде и Актау.

В прошлом году Банк Астаны выделил гранты для обучения талантливых студентов в Назарбаев

Университет, а также поддержал университетский персонал через покупку автобусов для них. В конце 2016 года был запущен социальный проект по детским картам совместно с финской студией Rovio, создателем популярной игры Angry Birds. Карты предназначены для детей от 7 до 16 лет. Благодаря использованию карт, у детей появляются первые навыки обращения с деньгами, они обучаются основам финансовой грамотности, учатся ценить и копить средства.

В рамках государственной культурной программы «Рухани Жангыру», Банк Астаны проспонсировал ряд культурных мероприятий, включая проведение детской выставки одаренных учащихся детской школы им. А. Кастеева в Париже в штаб-квартире Юнеско во время презентации проекта.

Банк выделил средства для строительства нового помещения театра современного искусства

"АРТиШОК", в старом центре Алматы. Также в 2017 году Банк поддержал проведение крупнейшего в Центральной Азии джазового фестиваля Jazzistan. Осенью прошлого года в Алматы прошло дизайнерское мероприятие, где Банк Астаны выступил основным спонсором и провел конкурс среди художников и дизайнеров на разработку дизайнов платежных карт, авторы лучших работ согласно результатам голосования, получили денежные призы от Банка.

Банк Астаны выступает соучредителем фонда Astana Film Fund и поддерживает молодых

отечественных кинематографистов. В копилке кинокартин, созданных благодаря помощи Банка, такие фильмы Ахана Сатаева как «Дорого к матери», «Районы» и др.

КОРПОРАТИВНОЕ УПРАВЛЕНИЕ

Система корпоративного управления Система корпоративного управления АО «Банк Астаны» определяет основные стандарты и

принципы, применяемые в процессе управления Банком, включая отношения между Советом директоров и Правлением, акционерами и должностными лицами Банка, порядок функционирования и принятия решений органами Банка. Принципы корпоративного управления – это исходные начала, которыми руководствуется Банка в процессе формирования, функционирования и совершенствования своей системы корпоративного управления.

Корпоративное управление Банка основывается, прежде всего, на уважении прав и законных интересов всех его акционеров и статуса самого Банка и направлено на достижение роста эффективности деятельность Данка, в том числе роста активов Банка, создание рабочих мест и поддержание финансовой стабильности и прибыльности Банка. Банком придерживаются следующие принципы корпоративного управления, направленные на создание доверия в отношениях, возникающих в связи с управлением Банка:

обеспечение акционерам реальной возможности для реализации их права на участие в управлении Банком;

создание для акционеров Банка реальной возможности участвовать в распределении чистого дохода Банка (получение дивидендов);

обеспечение своевременного и полного представления акционерам Банка достоверной информации, касающейся финансового положения Банка, экономических показателей, результатов деятельности, структуры управления Банком, в целях обеспечения возможности принятия обоснованных решений акционерами Банка и инвесторами;

обеспечение равного отношения ко всем категориям акционеров Банка;

обеспечение максимальной прозрачности деятельности должностных лиц Банка;

обеспечение осуществления Советом директоров Банка стратегического управления деятельностью и эффективный контроль с его стороны за деятельностью исполнительного органа общества, а также подотчетность директоров его акционерам;

обеспечение Правлению Банка возможности добросовестно осуществлять эффективное руководство текущей деятельностью Банка, а также установление подотчетности Правления Банка Совету директоров Банка и его акционерам;

определение этических норм для акционеров Банка;

обеспечение функционирования эффективной системы внутреннего контроля Банка и ее объективной оценки.

Акционерный капитал По состоянию на 29 декабря 2017 года, разрешенный к выпуску акционерный капитал Банка

состоял из 100,000,000 акций (в 2016 году: 32,000,000 обыкновенных акций), а разрешенный к выпуску, выпущенный и полностью оплаченный капитал состоял из 36,081,627 обыкновенных акций (в 2016 году: 26,882,601 обыкновенных акций).

В течении 2017 года Банк увеличил количество разрешенных к выпуску акций до 100,000,000

акций, 7 июня 2017 года г-н Тохтаров О.Т. приобрел дополнительно 1,739,131 обыкновенных акций Банка за возмещение в размере 2,000,001 тысячи тенге, расчет по которым был осуществлен денежными средствами.

30 июня, 2017 года, Банк увеличил уставной капитал на 5,300,000 тысячи тенге путем размещения простых акций Банка на IPO неограниченному кругу инвесторов на АО «Казахстанская фондовая биржа».

14 декабря, 2017 года Банк вторично размещал свои акции на SPO неограниченному кругу

инвесторов на МОЕХ (Московская фондовая биржа) в количестве 2 881 835 по цене 215 рублей за каждую акцию.

ОРГАНИЗАЦИОННАЯ СТРУКТУРА Организационная структура Банка построена по линейно-функциональному типу и обеспечивает:

оперативное осуществление действий по распоряжениям и указаниям, отдающимся вышестоящими руководителями нижестоящим;

рациональное сочетание линейных и функциональных взаимосвязей;

стабильность полномочий и ответственности за персоналом;

единство и четкость распорядительства;

более высокая, чем в линейной структуре, оперативность принятия и выполнения решений;

личная ответственность каждого руководителя за результаты деятельности;

профессиональное решение задач специалистами функциональных служб. Основные подразделения участвующие в операционной деятельности:

Подразделение по развитию и поддержке бизнеса (малый и средний бизнес, розничный бизнес);

Подразделение корпоративного кредитования;

Подразделение каналов продаж;

Подразделение платежных карт;

Подразделение операционного управления.

Совет директоров Банка

Совет директоров - орган управления АО «Банк Астаны», осуществляющий общее руководство деятельностью АО «Банк Астаны», за исключением решения вопросов, отнесенных к исключительной компетенции Общего собрания акционеров.

Члены Совета директоров Банка

Фамилия, имя, при наличии - отчество, год рождения членов совета директоров и дата

вступления этих лиц в должности

должности, занимаемые каждым из членов совета директоров за последние три года и в настоящее время,

в хронологическом порядке, в том числе по совместительству

Тохтаров Олжас Танирбергенович 24 июля 1980 года рождения Председатель Совета директоров АО «Банк Астаны» (дата вступления в должность – 23.07.2014 г.)

С апреля 2015 года – по настоящее время – независимый директор, член Совета директоров АО «НУХ «КазАгро» 23.07.14 – по настоящее время - член Совета директоров, Председатель Совета директоров АО «Банк Астаны». 28.01.14 – по настоящее время – член Совета директоров АО «Банк Астаны»; 10.07.13 – 08.11.13 – член Совета директоров АО «Банк Астаны»; 12.03.12 – 19.08.2014 – член Совета директоров АО «SAT & Company»; 07.11.08 – 18.07.2014 – Председатель Правления АО «SAT & Company»;

Мамытбеков Асылжан Сарыбаевич 17 сентября 1968 года рождения Член Совета директоров АО «Банк Астаны» (дата вступления в должность – 06.06.2016 г.)

06.06.2016 – 20.12.2017 - член Совета директоров, независимый директор АО «Банк Астаны»; 11.04.11 – 06.05.2016 – Министр Министерство сельского хозяйства Республики Казахстан, город Астана;

Даулетбаев Марат Туреханович 16 августа 1975 года рождения Член Совета директоров АО «Банк Астаны», Независимый директор (дата вступления в должность – 19.05.2011 г.)

19.05.11 – по настоящее время - член Совета директоров, независимый директор АО «Банк Астаны».

Лаврентьев Андрей Сергеевич 29 июня 1979 года рождения Член Совета директоров АО «Банк Астаны» (дата вступления в должность – 29.11.2016 г.)

21.08.2017 – 17.10.2017 - член Совета директоров, независимый директор АО «Банк Астаны» 29.11.2016 – 22.02.2017 - член Совета директоров, независимый директор АО «Банк Астаны» 10.03.15 – по настоящее время - Председатель Совета директоров АО «Группа Компаний Аллюр» 23.06.15 – по настоящее время - Член Правления ОЮЛ «Союз Машиностроителей Казахстана» 27.11.14 – 09.03.15 – член Совета директоров АО «Группа Компаний Аллюр» 25.07.13 – по настоящее время – Президент ОЮЛ «Ассоциация Казахстанского Автобизнеса» 19.02.13 – по настоящее время – Член Совета директоров АО «Агромашхолдинг»

Шагубатов Александр Вячеславович Член Совета директоров, Независимый директор 13 октября 1980 года рождения (дата вступления в должность – 20.03.2015 г.)

18.12.2015 – по настоящее время – независимый директор, член Совета директоров АО «Компания по страхованию жизни «Standard Life» 20.03.15 – по настоящее время – независимый директор, член Совета директоров АО «Банк Астаны»; 29.07.13 – по настоящее время - член Совета директоров, независимый директор АО «Страховая компания «Standard Insurance» 01.01.13 – по настоящее время - Генеральный директор «Ридженс»

Бектурганов Данияр Базарбекович Член Совета директоров 05 июня 1981 года рождения (дата вступления в должность – 25.01.2016г.)

25.01.2016 – 06.09.2017 – член Совета директоров АО «Банк Астаны» 23.11.2015 – по настоящее время – Президент РОО «Казахстанская федерация профессионального грэпплинга» 25.08.2014 – 27.10.2015 – Председатель Правления АО «Астана - финанс» 16.11.2011 – 24.08.2014 – Управляющий директор АО «Астана - финанс»

Правление Банка

Исполнительным органом АО «Банк Астаны», осуществляющим руководство текущей

деятельностью Банка, является Правление (коллегиальный орган), возглавляемый Председателем.

Фамилия, имя, отчество, дата рождения члена Правления

Должности, занимаемые членом Правления, за последние три года и в настоящее время, в том числе по совместительству

Председатель Правления – Майлибаев Искендер Едыгеевич 25 мая 1979 года рождения

20.03.2015 г. - по настоящее время Председатель Правления АО «Банк Астаны» Полномочия: -осуществление общего руководства деятельностью АО «Банк Астаны»; -проведение заседаний Правления АО «Банк Астаны»;

-принятие оперативных и распорядительных решений по вопросам деятельности АО «Банк Астаны»; -осуществление взаимодействия с Советом директоров и акционерами АО «Банк Астаны»; -осуществление контроля и координации деятельности членов Правления и директоров филиалов. -представление интересов Банка во взаимоотношениях с акционерами Банка, их дочерними и зависимыми компаниями, и иными третьими лицами. -представление интересов Банка во взаимоотношениях с банками второго уровня; -осуществление оперативного взаимодействия с третьими лицами по вопросам развития бизнеса; -подписание договоров (соглашений, контрактов), отчетов, платежных и информационных документов, инициированных структурными подразделениями Банка. 02.04.2014г. – 20.03.2015 г. Заместитель Председателя Правления-Финансовый директор, член Правления АО «Банк «Астана-финанс». 01.10.2010г. – 15.10.2013 г. Финансовый Директор, Член Правления АО «Альянс Банк»

Управляющий директор, член Правления – Жангабылов Мухтар Серикович 05 октября 1981 года рождения

27.03.2015г. – по настоящее время - Управляющий директор, член Правления АО «Банк Астаны» Полномочия: Представлять интересы Банка во взаимоотношениях с органами государственной власти и управления, юридическими лицами, предприятиями, учреждениями, организациями независимо от форм собственности, физическими лицами/индивидуальными предпринимателями, в том числе судах, со всеми правами, предоставленными законодательством участникам процесса. Подписывать при условии соблюдения внутренних нормативных документов паспорта сделок, приказы на осуществление сделок и иные соответствующие документы Банка, направленные на реализацию операций Казначейства. Подписывать при условии соблюдения внутренних нормативных документов, генеральные соглашения об условиях проведения операций на межбанковском рынке с банками-контрагентами, или иные другие договора и соглашения, определяющие и регламентирующие взаимоотношения между Банком и банками-контрагентами на межбанковском рынке. Подписывать от имени Банка приказы и иные распорядительные документы при взаимодействии с организациями, осуществляющими брокерское обслуживание и регистрацию сделок с ценными бумагами. Совершать сделки и подписывать при условии соблюдения внутренних нормативных документов, регламентирующих процедуры закупок Банка, договоры имущественного найма (аренды), хозяйственные договоры (соглашения, контракты), договоры по вопросам получения Банком юридических и консультативных услуг, на оказание маркетинговых, консалтинговых, рекламных услуг, и иные договоры (контракты, соглашения), заключаемые по решению уполномоченного органа по формам, утвержденным Банком, либо согласованным с юридическим подразделением, с юридическими и физическим лицами/индивидуальными предпринимателями, связанные с деятельностью Банка, на сумму в пределах утвержденного бюджета и/или утвержденной сметы, дополнительные соглашения и приложения к договорам (соглашениям, контрактам), а также подписывать соответствующие счета на оплату по заключенным договорам (соглашениям, контрактам), акты приема-передачи товаров/выполненных работ/оказанных услуг, медиа планы и иную необходимую документацию. Подписывать договоры залога, заключаемые в обеспечение исполнения обязательств должников перед Банком по договорам об уступки прав

требований (цессии), а также договоры об уступки прав требований (цессии) и дополнительные соглашения к ним. Подписывать от имени Банка, при условии соблюдения внутренних нормативных документов, меморандумы, договоры, соглашения о сотрудничестве, а также при наличии решений уполномоченных органов (лиц) Банка договоры страхования, соглашения/договоры отступного, дополнительные соглашения и приложения, включая акты выполненных работ/оказанных услуг, акты приема передачи и прочие вытекающие из этого документы. Издавать и подписывать приказы, касающиеся хозяйственной деятельности Банка при условии соблюдения внутренних нормативных документов, в том числе регламентирующих процедуры закупок. Подписывать запросы, уведомления, ходатайства, письма, претензии, требования и прочие документы делового характера, адресованные государственным органам, юридическим лицам, предприятиям, учреждениям, организациям независимо от форм собственности, физическим лицам/индивидуальным предпринимателям. 03.12.2013 год – 27.03.2015г. Управляющий директор АО «Банк Астаны»; 04.01.2012 год – 01.02.2014 г. Управляющий директор АО «SAT & Company»

Управляющий директор, член Правления – Жумагулов Айдос Болатович 02 ноября 1982 года рождения

01.09.2016г. – по настоящее время - Управляющий директор, член Правления АО «Банк Астаны» Полномочия: Представлять интересы Банка во взаимоотношениях с органами государственной власти и управления, предприятиями, учреждениями, юридическими лицами, организациями независимо от форм собственности, индивидуальными предпринимателями, физическими лицами, по вопросам касающимся деятельности курируемых структурных подразделений Банка. Подписывать отчеты, корреспонденцию, запросы, ответы на запросы, письма, информационные документы, уведомления, ходатайства, претензии, требования и прочие документы делового характера, адресованные государственным органам, предприятиям, учреждениям, организациям независимо от форм собственности, индивидуальным предпринимателям, физическим лицам, инициированных курируемыми структурными подразделениями Банка и в пределах своей компетенции. При условии соблюдения внутренних нормативных документов, заключать и подписывать (изменять, расторгать) от имени Банка с юридическими лицами, физическими лицами, индивидуальными предпринимателями договоры, контракты, соглашения, меморандумы, связанные с обеспечением деятельности курируемых структурных подразделений Банка (за исключением договоров финансирования), а также дополнительные соглашения к ним, включая акты приема-передачи, выполненных работ/оказанных услуг, прочие вытекающие из этого документы. 07.12.2015г. – 01.09.2016г. Управляющий директор АО «Банк Астаны» 01.04.2013г. – 04.12.2015г. Вице – президент АО «Казахювелир»; 22.08.2011г. – 29.03.2013г. Директор Дирекции управления продуктами ЗАО «Русский Славянский Банк»

Управляющий директор, член Правления – Лаушев Мади Саясатович 18 декабря 1984 года рождения

Апрель 2017 – по настоящее время – Управляющий директор, член Правления АО «Банк Астаны» Полномочия: Представлять интересы Банка во взаимоотношениях с органами государственной власти и управления, предприятиями, учреждениями, юридическими лицами и организациями, независимо от форм собственности, индивидуальными предпринимателями и физическими лицами. Подписывать с АО «Национальный управляющий холдинг «КазАгро» и его дочерними организациями (в том числе с АО «Казагромаркетинг»), с АО «Национальный управляющий холдинг «Байтерек» и его дочерними

организациями (в том числе с АО «Фонд развития предпринимательства «ДАМУ»), и иными государственными учреждениями и юридическими лицами соглашения о взаимном сотрудничестве, рамочные/кредитные соглашения, договоры субсидирования и/или договоры гарантии, а также дополнительные соглашения к ним, в рамках утвержденных государственных программ. Совершать все необходимые действия по реализации прав и обязанностей Банка, возникающих на основании указанных соглашений, договоров. Представлять интересы Банка в АО «Аграрная кредитная корпорация» (далее -Корпорация) по всем вопросам финансирования, в том числе с правом заключать (изменять, расторгать) и подписывать рамочные соглашения/договоры займа, а также иные виды договоров, дополнительных соглашений к ним и иные документы, необходимые при оформлении кредитных сделок с Корпорацией. Заключать и подписывать (изменять, расторгать) от имени Банка с юридическими лицами/физическими лицами/ индивидуальными предпринимателями: - договор банковского займа, соглашения об открытии кредитной линии, акцессорные договоры и дополнительные соглашения к ним на основании решения уполномоченного органа Банка в соответствии с установленными внутренними процедурами; - договоры залога, заклада и иные договоры обеспечения, договоры перезалога, ипотечные договоры и дополнительные соглашения к ним на основании решения уполномоченного органа Банка в соответствии с установленными внутренними процедурами; - на основании решения уполномоченного органа Банка в соответствии с установленными внутренними процедурами договоры гарантии, гарантии и дополнительные соглашения к ним. - договоры банковского вклада и дополнительные соглашения к ним. При наличии решений уполномоченных органов (лиц) Банка имеет право заключать договоры страхования, соглашения/договоры отступного, а также дополнительные соглашения к ним. Подписывать (выставлять) платежные требования и распоряжения об их отзыве по обязательствам, основанным на договорах с клиентами Банка во все банки второго уровня Республики Казахстан. Подписывать письма и необходимые документы о наложении и/или снятии обременения на заложенное имущество в государственные регистрирующие органы, в соответствии с установленными внутренними процедурами Банка. Осуществлять государственную регистрацию права залога в уполномоченном регистрирующем органе, а также аннулировать право залога в реестре записи о наличии обременений Банка при наличии положительного решения уполномоченного органа Банка в соответствии с установленными внутренними процедурами Банка. Подписывать договоры уступки прав требования (цессии) и дополнительные соглашения к ним, а также осуществлять государственную регистрацию их в уполномоченном государственном органе. Подписывать согласие субъекта кредитной истории на предоставление информации о нем в кредитные бюро и на выдачу кредитного отчета получателю информации из кредитного бюро, принявшему согласие. Заверять копии договора финансирования и обеспечения по кредитным проектам Банка для предъявления в банк второго уровня. Подписывать от имени Банка следующие письма/справки/уведомления: о намерении Банка в предоставлении заемных средств заемщикам, на основании решения Кредитного Комитета Банка; о нахождении оригиналов правоустанавливающих документов на имущество, выступающего в качестве залогового обеспечения по кредитам, на хранении в Банке;

о согласии залогодержателя (Банка) на прописку третьих лиц по адресу нахождения недвижимости, выступающей в качестве залогового обеспечения; о наличии/отсутствии задолженности, как текущей, так и просроченной задолженности по всем видам обязательств. Подписывать запросы, уведомления, ходатайства, письма, претензии, требования и прочие документы делового характера, адресованные государственным органам, юридическим лицам, предприятиям, учреждениям, организациям независимо от форм собственности, физическим лицам/индивидуальным предпринимателям, инициированных курируемыми структурными подразделениями Банка. Июнь 2015 – апрель 2017 - Директор Департамента корпоративного кредитования АО «Банк Астаны» Март 2015 – май 2015- Начальник управления АО «Банк Астаны» Март 2013 – март 2015 - Начальник отдела АО «Банк ЦентрКредит» | Август 2012 – январь 2013 - Финансовый директор ТОО «Victoria Standart Company» Апрель 2011 – август 2012 - Старший RM АГФ АО «Банк ЦентрКредит» Март 2010 – Март 2011 - Начальник отдела АГФ АО «Банк ЦентрКредит» Октябрь 2007 – февраль 2010 - Кредитный офицер АГФ АО «Банк ЦентрКредит»

Управляющий директор, член Правления – Жолдасов Ельнар Расилханович 25 февраляч 1979 года рождения

С 10.04.2017 – 09.02.2018 – Управляющий директор, член Правления АО «Банк Астаны» Полномочия: Представлять интересы Банка во взаимоотношениях с органами государственной власти и управления, предприятиями, учреждениями, юридическими лицами, организациями независимо от форм собственности по вопросам, касающихся деятельности курируемых структурных подразделений Банка. Подписывать от имени Банка, при условии соблюдения внутренних нормативных документов, договоры и соглашения (за исключением договоров и соглашений по банковским операциям и обеспечения), а также дополнительные соглашения и приложения к ним по формам, утвержденным Банком, либо согласованным с юридическим подразделением Банка, с юридическими лицами, физическими лицами/индивидуальными предпринимателями, в том числе с АО «Государственное кредитное бюро», «ТОО «Первое Кредитное Бюро», с Дирекцией «Межведомственный расчетный центр социальных выплат» - филиал НАО «Государственная корпорация «Правительство для граждан», инициированных курируемыми структурными подразделениями Банка и в пределах своей компетенции. Подписывать акты выполненных работ/оказанных услуг, а также счета на оплату, счета-фактуры, и прочие вытекающие из этого документы в рамках заключенных договоров. Подписывать отчеты, запросы, письма, информационные документы, уведомления, ходатайства, претензии, требования и прочие документы делового характера, адресованные государственным органам, предприятиям, учреждениям, организациям независимо от форм собственности, инициированных курируемыми структурными подразделениями Банка и в пределах своей компетенции. с августа 2013г. – апрель 2017 - Управляющий директор АО «Банк Астаны» с апреля 2011г. по декабрь 2012г. – руководитель Отдела по работе с проблемными кредитами розничного бизнеса ДО АО Банк ВТБ (Казахстан) с 23.10.2009г. по 23.04.2010г. - главный эксперт Управления судебно-правовой работы Юридического департамента АО «АТФ Банк», SPU, Team 3, Головной офис г.Алматы с 24.11.2008г. по 19.10.2009г. - Директор филиала АО «Kaspi Bank» в г. Жезказган

с 10.09.2008г. по 01.11.2008г. - Менеджер отношений/и.о. Директора филиала АО “Банк Астана-Финанс” в г.Караганда с 28.04.2008г. по 01.09.2008г. - Директор ТОО «Контрактстрой-А» г.Астана 01.02.2008г.- 04.04.2008г. – Директор филиала АО «Нурбанк» в г.Алматы 2004- по 01.02.2008гг. – Директор филиала АО «Нурбанк» в г.Караганда с 01.04.2003г. – по 13.12.2004г. ОАО «Нурбанк», Головной офис, в должности Главный специалист Отдела проблемных долгов Управления оценки и проблемных долгов (УОиПД) с 16.06.2001г. – по 01.04.2003г. Алматинский филиал ОАО «Нурбанк» в должности Ведущий специалист Юридического сектора Филиала

Комитеты Совета директоров Банка Комитет по управлению активами и пассивами АО «Банк Астаны» - коллегиальный рабочий орган АО «Банк Астаны», осуществляющий эффективное управление финансовыми ресурсами Банка с целью увеличения дохода и минимизации риска при осуществлении банковской деятельности; принятие оперативных решений, связанных с изменением структуры активов и обязательств, привлечением и размещением ресурсов, на основе результатов анализа деятельности Банка и с учетом краткосрочного и среднесрочного прогноза финансового рынка; принятие решений, обеспечивающих управление рисками, связанными с деятельностью Банка по управлению активами и пассивами; утверждение лимитов (кроме лимитов, ограничивающих кредитные риски) и обеспечение контроля их соблюдения; проведение анализа и мониторинга эффективности работы Банка (рентабельность проводимых операций) как в целом по Банку, так и в разрезе отдельных банковских продуктов; организация контроля соответствия деятельности Банка показателям, установленными краткосрочными и долгосрочными планами.

В 2017 году было проведено 90 очных заседаний Комитетом под председательством члена Совета директоров, Независимого директора – Даулетбаева М.Т. по рассмотрению вопросов, инициированных филиалами и структурными подразделениями Головного офиса Банка

В совокупности, за 2017 год Комитетом было рассмотрено 558 вопросов, по установлению

индивидуальных условий по привлекаемым депозитам, отличных от стандартных условий, по установлению минимальных ставок вознаграждения (минимальных ставок размещения) по выдаваемым займам и привлекаемым депозитам и иные вопросы, находящиеся в компетенции Комитета. Заседания Комитета были проведены с соблюдением кворума.

Кредитный комитет Головного офиса АО «Банк Астаны» - постоянно действующий коллегиальный

рабочий орган Головного офиса АО «Банк Астаны», осуществляющий внутреннюю Кредитную политику АО «Банк Астаны» и обладающий полномочиями по рассмотрению вопросов о предоставлении кредитных продуктов (инструментов).

В 2017 году было проведено 95 заседаний Комитета под председательством члена Совета

директоров, Независимого директора – Даулетбаева М.Т. За указанный период были рассмотрены 305 вопросов по финансированию проектов, по внесению

изменений в условия финансирования, отчеты подразделения кредитного администрирования, также были рассмотрены вопросы, связанные с функционированием Кредитных комитетов и иные вопросы, находящиеся в компетенции Комитета. По всем рассмотренным вопросом были приняты положительные решения.

Комитет Совета директоров АО «Банк Астаны» по вопросам стратегического планирования, кадрам и вознаграждения, аудиту, социальным вопросам, управления рисками и внутреннему контролю – коллегиальный орган, оказывающий содействие деятельности Совета директоров Банка по

вопросам стратегического планирования, кадровой политики и политики мотивации, аудиту, социальным вопросам, управления рисками и внутреннему контролю.

В 2017 году было проведено 35 заседаний Комитета в очном порядке, по рассмотрению вопросов,

инициированных структурными подразделениями Головного офиса Банка. В разрезе функциональных полномочий Комитета, были рассмотрены вопросы:

О рассмотрении периодической отчетности в соответствии с Перечнем отчетности по внутреннему контролю;

По одобрению внутренних нормативных документов, входящих в компетенцию Комитета;

О рассмотрении отчетов Службы внутреннего аудита;

О рассмотрении изменений в оргструктуру Банка;

О рассмотрении изменений в бюджет Банка;

И прочие вопросы по компетенции Комитета.

В совокупности, за 2017 год Комитетом рассмотрено 118 вопросов, кворум заседания имелся на каждом проведенном заседании Комитета.

Внутренний контроль и аудит

Система внутреннего контроля АО «Банк Астаны» (далее – СВК) регламентирована как

совокупность политик, процедур и бизнес-процессов, норм поведения и действий работников Банка, способствующих эффективной и рациональной деятельности, позволяющей Банку соответствующим образом реагировать на существенные риски в рамках достижения целей Банка. СВК состоит из процедур по своевременному информированию уполномоченных органов Банка о любых существенных недостатках и слабых местах контроля с детализацией мероприятий, которые были предприняты или следует предпринять.

Внутренний контроль в АО «Банк Астаны» - процесс, осуществляемый Советом директоров (далее

- СД) и коллегиальными органами Банка при СД, подразделением внутреннего аудита, подразделением комплаенс - контроля, подразделениями по управлению рисками и иными структурными подразделениями, работниками Банка.

Системы внутреннего контроля определяются на основе трех линий защиты:

Первая линия защиты обеспечивается самими структурными подразделениями банка. Руководители структурных подразделений являются внутренними контролерами и в соответствии со своими должностными (функциональными) обязанностями несут ответственность за организацию и осуществление внутреннего контроля в структурном подразделении (разработка, документирование, внедрение, мониторинг и совершенствование процедур внутреннего контроля во вверенных им направлениях деятельности Банка). Указанные нормы подлежат отражению в положениях о структурных подразделениях и должностных инструкциях руководителей;

Вторая линия защиты обеспечивается подразделениями по управлению рисками, комплаенс - контроля, юридическим подразделением, подразделением по работе с персоналом, подразделением финансового контроля и иными структурными подразделениями банка, осуществляющими контрольные функции;

Третья линия защиты обеспечивается подразделением внутреннего аудита посредством независимой оценки эффективности системы внутреннего контроля.

В соответствии с нормами законодательства Республики Казахстан, Устава, Кодекса корпоративного управления, Политики внутреннего контроля и внутренних нормативных документов АО

«Банк Астаны», разграничена компетенция органов, входящих в СВК, в зависимости от их роли в процессах разработки, утверждения, применения и оценки принципов СВК.

Правление ответственно за разработку и внедрение Политики внутреннего контроля, совершенствование процедур и бизнес-процессов внутреннего контроля, надежное функционирование и мониторинг СВК.

Руководители подразделений АО «Банк Астаны», в рамках своих должностных обязанностей,

несут ответственность за разработку, документирование, внедрение, мониторинг и совершенствование процедур внутреннего контроля во вверенных им направлениях деятельности Банка.

Одной из составляющей СВК является Служба комплаенс-контроля Банка, основывающая свою

деятельность на установлении механизмов контроля, направленного на минимизацию/устранение риска возникновения потерь вследствие несоблюдения Банком и его работниками требований законодательства Республики Казахстан, внутренних документов Банка, регламентирующих порядок оказания Банком услуг и проведения операций на финансовом рынке, а также законодательства иностранных государств, оказывающего влияние на деятельность Банка.

Основной задачей системы управления комплаенс-риском является организация мероприятий и

внедрение процедур, обеспечивающих эффективное функционирование механизма по предотвращению, устранению и/или минимизации комплаенс-рисков в деятельности Банка.

В целях обеспечения независимой и объективной оценки адекватности и эффективности системы

управления рисками, внутреннего контроля и корпоративного управления в Банке создана Служба внутреннего аудита (далее - СВА).

СВА предоставляет независимую, разумную оценку СД и Правлению Банка эффективности

функционирования системы внутреннего контроля, системы управления рисками, корпоративного управления в целом, направленных на обеспечение защиты Банка и его репутации.

Целью СВА является решение задач, возникающих при осуществлении СД функций по

обеспечению наличия и функционирования систем управления рисками и внутреннего контроля путем предоставления объективной оценки состояния и рекомендаций по их совершенствованию. Подразделение внутреннего аудита независимо от влияния каких-либо лиц при выполнении возложенных на него задач и функций, в целях надлежащего их выполнения и обеспечения объективных и беспристрастных суждений. Критериями независимости СВА являются подотчетность СД Банка, а также полномочия по самостоятельному составлению годового аудиторского плана, выбору методик и процедур внутреннего аудита, объема работ для достижения утвержденных планов.

СВА способствует достижению целей Банка путем представления рекомендаций по

совершенствованию процессов, управления рисками и внутреннего контроля. Аудитом проводится оценка эффективности систем внутреннего контроля и управления рисками по всем аспектам деятельности Банка, обеспечение своевременной и достоверной информацией о выполнении подразделениями Банка, возложенных на них функций и задач, а также предоставление действенных и эффективных рекомендаций по улучшению их работы. СВА имеет полномочия осуществлять аудит во всех подразделениях Банка, включая деятельность филиалов, а также осуществлять свою деятельность с привлечением других структурных подразделений Банка. Аудит осуществляет непрерывное взаимодействие с подразделением комплаенс - контроля, подразделениями по управлению рисками, другими структурами и коллегиальными органами Банка в части актуализации обязательных элементов аудита. Результаты аудита и исполнение Планов мероприятий по устранению установленных нарушений на ежеквартальной основе предоставляются Комитету и СД Банка.

ИНФОРМАЦИЯ О ДИВИДЕНДАХ Принципы дивидендной политики АО «Банк Астаны» базируются на Дивидендной политике АО

«Банк Астаны», утвержденной «09» июля 2008 г. решением Совета директоров Банка, и выражены установлением прозрачного и понятного акционерам механизма определения размера дивидендов и их выплаты, а также определение стратегии Совета директоров Банка при выработке рекомендаций по размеру дивидендов по акциям, условиям и порядку их выплаты.

Задачи Дивидендной политики Банка является оптимальное сочетание интересов всех

акционеров и Банка при взаимном соблюдении прав всех заинтересованных сторон, а также необходимость повышения ликвидности, капитализации и инвестиционной привлекательности Банка.

По результатам 2017, 2016, 2015, 2014, 2013, 2012 годов, годовыми общими собраниями

акционеров АО «Банк Астаны» принимались решения о невыплате дивидендов. Расчет балансовой стоимости одной акции на 01.01.2018 тыс. тенге.

BVcs БС одной простой акции 1 296.84

NAV Чистые активы для простых акций на дату расчета 46 792 071

TA активы эмитента акций в отчете о финансовом положении эмитента акций на дату расчета 339 682 133

IA нематериальные активы в отчете о финансовом положении эмитента акций на дату расчета 1 624 382

TL обязательства в отчете о финансовом положении эмитента акций на дату расчета 291 265 680

PS "уставный капитал, привилегированные акции" в отчете о фп эмитента акций на дату расчета -

NOcs количество простых акций на дату расчета 36 081 627

Информация о вознаграждениях членов Совета директоров и Правления Банка Сумма вознаграждений, выплаченная членам Совета директоров Банка за 2017 г. составила 113 252

904,05 тенге, членам Правления 88 487 110,91тенге. Общая сумма выплат составляет 201 740 014,96 тенге.

ОСНОВНЫЕ ЦЕЛИ И ЗАДАЧИ НА СЛЕДУЮЩИЙ ГОД

К 2018 году Банк должен войти в 5-ку банков Республики Казахстан по уровню и качеству обслуживания клиентов, для этого Банк в целом планирует:

создать платформу для развития технологичности Банка в виде создания проработанной целевой операционной модели Банка;

расширить присутствие Банка в регионах для создания и развития универсального розничного банка и корпоративного банка;

расширить сеть физических каналов продаж и обслуживания клиентов (увеличение количества филиалов, отделений, касс, банкоматов) для обеспечения доступности их клиентам;

расширить штат и подготовить команду обученных менеджеров для качественного обслуживания клиентов;

модернизировать ИТ инфраструктуру Банка с учетом видения Банка;

расширить перечень и организовать работу агентов Банка по прямым каналам продаж.

Контактная информация Головной офис АО «Банк Астаны»: Республика Казахстан, г. Алматы, 050040, мкр.Коктем-2, дом 22. Телефон: 8 (727) 259-60-60 Факс: 8 (727) 395-01-54 E-mail: [email protected] https://www.bankastana.kz Аудитор АО «Банк Астаны»: ТОО BDO Kazakhstan Республика Казахстан, г. Алматы, 050013, ул. Габдуллина д. 6 Тел.: +7 727 331 31 34 Факс: +7 727 331 31 35 E-mail: [email protected] Регистратор АО «Банк Астаны» АО «Единый регистратор ценных бумаг» 050040, г. Алматы, Бостандыкский р-н, ул. Сатпаева, д. 30А/3 Телефон: 8 (727) 272-47-60 Факс: 8 (727) 272-47-60, вн 230 E-mail: [email protected]

mailto:[email protected]


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17

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19

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70

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21

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23

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24

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31 4exa6pe2016 roqa

Tbrc. TeHreBsr4ava rapaxrNi h orKpblrhe aKKpeAhrhBoBKaccosule onepaqhhPacqerHlte onepaqhhOnepaqNr c hHocrpaHHorZ ea,nloroiKontuccna 3a opraHh3aqhrcl KpeA%roBKomrccNR no MastercardflpovNe

KourccNoxHbte pacxoAbt

ilepeao4Hure onepaqHH

,(oaeptrenlHbte onepaqhhPacxo4ur no MastercardOrnecexle Ha pacxoAbt cyMMbl no onepaqhnM cHCno,nb3oBaHheM n,naTexHbtx KapTor{eKPacxo4ur no KacroAnanuxoi AenrenbHocrhllpovrae

9r,lcras npr6srau or onepallhi c taocrpaHxorZ saaoroi

lrcraR npr6urnu or cAenoK .ct-tor,9rcruri y6ulrox or nepeoqenxr etHaxcoBbtx axrzBoB ho6n:arenucra

3,9?1,554 2,092,616

1,492,997

257,901

219,790

132,946

168

1,112,175

606,697

1,430,067

192,119

166,323

131,640

728

162,239

31 4exa6pn2017 roga

Tbtc. TeHre

31 4exa6pn7O16 rop,a

Tbrc. TeHre(142,837)

(72,000)

(759,672)

(636,642)(323,435)

(47,485) (400,969)(1332,071) (474,419)

(63,930)

(9,520)

31 4exa6pr2017 roga

Tbtc. TeHre

31 4exa6pn2016 ropa

Tbtc. TeHre794,600

(275,323)419,257

(273,379)

509,277 194,979

32

AO .Eaxx Acraxur,llpruevaHun x $rHaHCOaOi Or'{erxocrh 3a nephoA, 3aKOHr{hBwuhca3l 4exa6pn 2017 ro4a, rurc.TEHTC

llporze onepaL{roHHble AoxoAur/pacxo4rr, Herro

31 4exa6pn2017 roga

Tbtc, TeHre

31 4exa6pa2016 ro4a

Tbtc. TeHreI'lpovne onepaqhoHHbte AoxoAbt[.lJrpa$ur h neHtlKouNccrs no MastercardBoccrauoaneHhe nepennarbt no AeKnapaqHH 201 5 r.Ipovee

flpovne onepaqhoHHbte pacxoAbtYcnyru oLleHKH

Y cnyr vt Kornexropcxr.rx xorr.rnanri[o4nncxr r r,rHeoprvraqhoHHbte ycnyrACnucauna TM3, OC z H/vlA

KopnoparraHbte Meponp AArrlAPacxo4ur no QyHxqlrz .Cash back-Y cnyr u perTrzHroeutx areHrcrBUJrpaQsl A neHn

S,naroreoprrenbHocrb

Be4eHNe xnNeHrcxoi 6a:srlOpN4NrecxAe ycnyrAKypaepcxre ycnyrvfloxynxa aaNa6hneroa

flpovee

V6lrrxr or o6ecqexexNr

(279,640)

(37,367)(55,31 5)

(363,467)

(3 3,932)(686,632)

(7,349)(167,551)

(2,000)

(1,02'1,913)

(1 85,349)

('t 60, 939 )

(63,124)(282,359)

(3,346,937) ,993,2241

3,599,216 (714.1761

6,524,092

63,9?4

20,073

329,064

242,245

36,8036,936, I 53 279,049

(201,487)

(178,432)

(116,174)

(105,777)

(104,997)

(36,069 )

(19,837)

(275)

(230,176)

31 4exa6pn2017 roga

Tbtc. TeHre

3'l 4exa6pn2016 ro1a

Tbtc. TeHreKpe4rrur, BbtAaHHbte KnheHTaMl1pouze axrhBbt

Kpe4rrur h aaaHcbt, BbtAaHHbte 6asxaL,r h npoqhMStHaxcosurM hHcrhryraM

(5,047 ,257)(1,923,754)

(1,611)

(1 1 8,058)(361,290)

4,42-1(6,972,622) (474,927)

10

hHQopr'aaqNr o6 zsueHeHhnx B olleHKax li Aonyu{eHh,x, orHocar4 AxcA K o6ecqexenNp KpeAr4ToB,BblAaHHblx KTHeHTaM' pacKpblra B nphMeqaHun 1'7,'run na* y*uru"ro," h3MeHeHh.a oKa3a/rh Bnt4FHAena npz6urau sa 2017 ro4,

Pacxo4ur Ha nepcoHa,

31 4exa6pn2017 ropa

Tbtc. TeHre

31 4exa6pn2016 ro4a

Tblc. TeHreBo:Harpax4eHre pa6or HARaM

Haaorz no :apa6orHoi nnare(2,090,700)

(226,890)(1,684,487)

(173,361)

(1,957,949)(2,317,590)

33

11

AO .6axx AcraHur,

ffi"*u"n x QzxaHcosofi o.ierHocrh 3a nep*oA,3axoHr{H'r.r,rhicn 31 4exa6pa 2017 ro4a, rurc.

flpovre o6qNe aAMhHHcrparhBHbte pacxoAbt

3'l 4exa6pn?017 ropa

Tbtc. TeHre

31 4exa6pn2016 ro4a

Tbtc, TeHre[lpoeeccNoxa.nbHbte ycnyrtpacxo4ul no onepaqhoHHori apeHAeAtuoc H aMoprr3aqh,Pexaa,raa ta MapKerhHrHanoru, oT,rthgHbte or noAoxoAHoro HanoraYcnyrn cafl3t A rHeopruaqzoHHbte ycityftlKor,lan4rpoaot H bte pacxoAbtCrpaxoeaHreOxpaHa

TpaHcnoprHbte pacxoAbtKouir,ryxalux bte h Knz,Hl,HroBbte pacxoAbtPeuogr h rexHhgecKoe o6cnyxnBaHheYcnyrx hHKaccaLlHH

[lpe4craazrenbcKhe pacxoAbtTpenunrvt[lpovNe

12 Pacxog no noAoxoAHoMy Hanory

(1,147 ,690)(821,977)

(562,9 54)

(337,209)(317,159)

(146,757)(110,389)

(81,577)(79,686)(79,523)

(79,461)(50,891)

(39,056)

(10,477)(6,474)

(2,911,304)(936,738)(901,490)

(1,726,341)(998,299)

(313,533)

(187,414)(358,826)(118,778)(105,462)

(78,376)(63,067)(14,776)

31 4exa6pn2017 roga

Tbtc. TeHre

31 4exa6pn2016 ro4aTbtc. TeHre

Pacxo4 no rexyu{eMy noAoxoAHoMy HanoryPacxo4/ (sxo aouua) no or.noxeHHoMy noAoxo4HoMyHanory

.-- oe,6EmHNxe npe4craBneHa c-aeP11 6yxranrepc xoit n xaaoroaofi npu6unu 3a ABeHaAqarb MecFqeB,3aKoHrir4Br.r,xcn 31 4exa6pa ZOlt ro*a N 3.t 4exa6p iioliiii^,

(392,169)(99,689) (82,706)

31 4exa6pn2017 ropa

Tbtc, TeHre

31 4exa6pn2016 ro4aTbtc. TeHre

floxo4 Ao Hanoroo lnotxenunVcraHosaeHHag craBKaPacqersas cyMMa Harora no ycraHoBnenHoi craBKeH eaurq )4 taellbt e pacxoAbl / (Hanoroeute pacxoAbt, Heyr{hrHBaeMbre s 6yxralrepcKoM yverejBcero Ha/rora

--- 1,414rc2096 20%

-

(282,9re1g3,2gg (206,497}

__ (99,68re

34

AO *Eaxx AcraHst,,

ffiu"t"n x QNHaHcoeo; orqeruocrh 3a nep,oA, 3aKoHyr4Bruh ilca 31 4exa6pn 2017 ro4a, rurc.

BpeueuHrre.- pa3Hht_lbt, Bo3HhKaloqre r*ex4y 6orpaxeHlori a $NxaHcoaoi orqerHocrh, ,1Haloroo6naraeuoi 6aaur, npreoART K Bo3HhKHoB

h:menenre Be'rlHqhHbl BpeMeHHblx pa3HHq B reqeHHe ner,3axoHq ABuAxcA3l 4exa6pn zo17 ropan3l4exa6pn 2016 roga, Moxer 6ulru npe4craBneHo cneAyrcqhM o6pasom.

OcHoeHure cpeAcraa h HeMarephanbHbte aKTHBbtCqera h Aeno3hrbr 6axxoe h npoyhx eNxancoaulxhHcThTyToBIpoveeHaaoroeuii y6urrox, nepeHochMbri Ha 6y4yrL1he nephoAbt

Ha xa.ta,no nephoAaIpr,r:HaHo B coBoKynHoM AoxoAeflptsHaxo B Kanhra/-le

Ha xoHeq nepHoAa

rbtc. TeHre_ Tbtc.TeHre(1,944,34re

31 gexa6pn2017 ro4a

52,797

139,707

306,714

31 4exa6pn2016 roAa

80,'100

116,908

-

(1,447,133re

H,xe npegcraBreHo ABhxeHhe oraoxeHHbrx Ha,noroBbrx aKThBoB- n o6szatenacrB 3a ABeHaAqarbMecsqeB, 3aKoHelz.r.xrxcs 31 4exa6pn 2017 ropa z lr aenaoprioro ,oru

31 4exa6pn2016 ro4aTbtc, TeHre

(121,re

31 gexa6pn2017 ro1a

Tbtc. TeHre

(99,699)

(1,233,160)(.82,206')

-

(1,447,133m

35

13

AO ..Eaxx AcraHur,flpruevaHrn x QhHaHcoBoi or.{errocrH 3a nephoA, 3aKoHr]hBwtrilcs 3'l 4exa6pn 7017 roga, rutc,TEHTE

fleuexxure cpeAcrBa A Ax iRB Ba/teHTbt

31 4exa6pn2017 rola

Tbrc. TeHre

31 4exa6pn2016 ro4a

Tbtc. TeHre

fleHexxure cpeAcrBa B Kacce

3xgh aa.neHrbr AeHexHblx cpeAcrB

C.{era rhna <Hocrpo. e HEPK

Cvera rlrna "HoCTpoD B npoqhx 6axxax-c KpeAhrHbrM pefrThHroM or A- Ao A+

- c KpeAhrHurr,,l perTrzHrou or BB- 4o BB+

- c KpeAhrHurm peirNxrol,a or B- 4o B+

- c KpeAhTHulr'/t peirrHrou uNxe B-

- 6es xpe4rrHoro peirrHraBcero cyeToB tNna *Hoctpo,' a npoqtx 6aHxax

Cpovuure Aeno3hrbl e HEPK

CpovHure Aen03hrbt B npoyhx 6axxax- c KpeAhrHuua peiirrurou or A- go A+

- c KpeAHrHum peirrnrou or B- 4o B+

Bcero cpoqHbrx Aeno3HToB a npoqhx 6axxax

C4enxN .o6parHoro PEfl O,- 6e: xpe4Nraoro peirtHraBcero 3KBhBaneHroB AeHexHbtx cpeAcrB

Bcero AeHexHbrx cpeAcrB A Ax gKBABaneHToB

12,356,847 1OO,479,649

7,81O,O79 4,47O,'l04

9,164,234

3,474,012

457,187

1,697 ,94430,527

1,896,895

768,750

13,O45,428 4,394,006

12,000,000 23,007,O78

1 ,1 gg,1 gg

2,094,933

'1,198,199

19,222,366

2,O94,933

4,695,037

57,8?,2,829 134,660,548

65,632,908 139,080,652

Kpe4rrxute peilrunrn npeAcTaBreHbr B coorBercrBa co craHAapta*tu peiltnHroBoro areHTcrBa.Standard&Poor's" nnt c aHanorrqHblMh craHAapraM'l Apytt\ MexAyHapoAHbtx peirruroaurxATCHTCTB.

HN o4Ha r: crarei AeHe)xHbrx cpeAcrB n Ax 3KBvlBaneHToB He ,B.rnerc.a o6ecqeHettnoit nnnnpocpovenuoiZ.

llo cocroRnup xa 31 4exa6pn 2017 roAa 6aux Nueer o4Nx 6anx, Ha Aonto Koroporo nphxoAhrcs 6olee'10% xanrrana (31 4exa6pn 2016 ro4a:1 6axx), Ocrarox no cocrorHr4ro Ha 31 4exa6pn 2017 rogacocraBnfler 5,400,814 rbtc. reHre (31 4exa6pr 2016 roga: ocraroK paBeH 123,486,677 rurc. reHre),

3a neprog c 22 aarycra no 3'l 4exa6pn 2017 ropa 6anx gax,nrcetn AoroBopur .o6paruoro PE[|O,,c AO

"Ka:axcraHcxan Qox4oedn 6zpxa" Ha cyMMy 19,101,662tttc. reHre. HaqlcaeHHoe Bo3Harpax(AeHHeno AaHHbrM cAenKaM cocraBh/lo 120,704 Tblc,TeHre.

a) [lpr,rxrroe o6ecneqeaNe

[o cocrosHrrc sa 31 4exa6pn 7017 roga cnpaBeAnhBas crorlMocrb qeHHbtx 6yuar, npeAcraBnn]oulhxo6ecnevenze no cAenKau "o6parHoro PEflO" cocraB,nner: Kopnoparhasure o6nrraqhh A o6nnrauyu6axxoa Broporo ypoBHF 5,266,799 rbrc.reHre, aKqHh ophAhqecxhx nn1 13,955,567 rbtc.reHre,

flo cocroRHrrc Ha 31 4exa6pn 2016 roga cnpaBephBan crol4Mocrb LleHHbtx 6yuar, npeAcraBnntoqrxo6ecneqesre no cAenxau "o6parnoro PEI-IO" cocraBn.f,er: olnnratlun Mrxrcrepcraa QNHaHcoaPecny6arxN Kasaxcrax 296,467 rbrc.TeHre, KopnoparhBxurx o6nrraqr,rN 50,533 rbtc. TeHre, a raKx(ealqvlt4 ophAhqecKhx n.4q )4 6auxoa Broporo ypoBHn 4,369,614 Tbtc.reHre.

36

14

AO .6axx Acraxur.llpNuevaHzR x QzHaucosofi orqeruocrh 3a nephoA, 3aKoHrlhauuitcn 31 4exa6p,n ZO1T roga, tarc.TEHTE

Tpe6oaaxrar K MHHhMa,nbHbtM pe3epBaM

MHHNuanusble pe3epBHrte rpe6oaaHhB paccqhrbrBarcTcn B coorBercrBnA c HopMarhBHbrMh aKTaMh,Bblnyu{eHHbilr,tz HEPK, r.t Ao.rlxHbt noMepxhBarbcF paBHbl,,tn cpe4nei CyMMe AeHexHbtx cpeAcTB BKacce H ocrarKa Ha reKyqeM cqere B HEPK sa qerbtpe HeAenA, paccqhrbteaer*oi xax onpe4eaennurilr.tnHrl,{aauxuli ypoBeHb Aen03hroB h ocrarKoB Ha rexyqhx c\erax K,4l,reHToB, RBn.Eo14hxcgpe3hAeHTaMh H Hepe3hAeHraMh Pecny6nuxn Ka:axctaH, a raKxe npoqhx o6nrareaucra 6aHxa. nococrosHhro Ha 31 4exa6pn 2017 ropa pa3Mep MhHhManbHoro pe3epBa cocraBnnn 4,260,Zgj rbtc. reHre(31 gexa6pn 2016 ro4a: 4,9B2,g51rurc. reHre).

ozxaxcoaule HHcrPyMeHTbt, oqeHhBaeMble no cnpaBeAnHeo,i croxuocrh, ,43MeH euue xotopoitorpalxaK,Tc, B cocraee npu6anu rnr y6urrxa

3'l 4exa6pn2017 roga

Tbtc. TeHre

31 gexa6pa2016 rona

Tbtc. TeHreflonroeule h npoqhe QNHaxcoaute hHcrpyMeHrbt cQrxczpoeaHHoi 4oxo4HocrbK!- O6nuraquu MruNcrepcraa $zHaxcoe pecny6nNxnKa:axcraH

floneeure xHcrpyMeHrbt-Axqnn AO "Crpaxoeafl KoMnaHHn Standard'- Axqnn AO "Kcett"

Bcero $rxancoastx hHcrpyMeHToB, oqeHhBaeMbtx nocnpaBeMHBoi cronuocrH, h3MeHe nua xot opofiorpaxaorcn B cocraBe npn6unn unn y6utxa

15 OhHaxcosute aKrhBbt, hMerclu{hecA a Hal;4yAA MA npoAaxh

,{onroaure h npoqhe SNHaHcoaute hHcrpyMeHrbt cQNxcxpoaaunoi 4oxogHocrbto- 06 nnr aquvt MN n N cre pcra a QN na H co e p e cny 6 nnxvtKa:axcrax- O6nnraqnn AO "HapoAHurfi 6axx KaEaxcrana.- O6nnraqun AO .OprAoM ONHaHc,- O6nnra4nn AO "SAT&Company'floneaute hHcrpyMeHTbt- Axr4tn AO "Qazaq Banki"

Bcero SNxaxcoautx aKThBoB, hMercu{}4xcn B HarhqHA MAnpoAaxh

518,348

4,093,93 5

3, 343 ,001

7,945,294

31 4exa6pr2017 roqa

Tbtc. TeHre

31 4exa6pn2016 ro4a

Tblc. TeHre

203,3 1 5

273,475

1 50,000

474,010

1,754,309

979,175_

167,250

626,790 2,874,744

Hnxaxre $zHaxcoelte axrkBbtr HMelou-lhecl B HanAgAV Anfl npoAalxn, He frBnfl$rcn o6ecqeHeHHbrMhhnL4 npocpoqeHHbtMh.

37

16

AO .Eanx Acraxsr,llpruelaHnn x Qrnaxcoaoi orlernocrh 3a nephoA,3aKoHHhBwzfica 31 4exa6pn 2017 roga, rurc.TCHTE

Kpe4xrur h aBaHcbr, BbrAaHHbre 6anxau h npoqhM SrxancoaurM hHcrHTyraM

flenosNrur a 6axxax- c KpeAkTHurr',l peirrHrou or B- go B+

Kpe4zrur ApyrhM QHxaxcosutM HHcrHryraM- 6es xpe4rrHoro peirNxraBcero KpeAhroB ApyrhM $xHancoeutM hHcrhryraMPe:epe no4 o6ecqeHeH14e

Kpe4rrur ApyrhM QzxaxcoautM hHcrhryraM 3a BbtqeroMpe3epBa no4 o6ecqeHeHhe

31 4exa6p.n2017 roga

Tbtc. TeHre

251,563

277,842

31 4exa6pr2016 ro4a

Tbtc. TeHre

6,267,909

344,006

777,942(1,667)

344,006(6e)

276,175 343,937527 ,7 3g 6 ,61 1 ,7 45

B cne4yrcqeit ta6nuqe nphBeAeH aHa,nh3 h3MeHeHhF pe3epBa no4 o6ecqeHeHhe no KpeAhraM haBaHcaM, BblAaHHblM 6asxam h npoqt4M $Nxancoeutu zHcrhryraM, 3a ABeHaALlarb MecflqeB,3axoHqhBruhxcn 31 4exa6pn 2016 u 2017 ro4oe:

31 4exa6pn2017 roga

Tbtc. TeHre

31 4exa6pn2016 ro4a

Tblc. reHreBenNqrua pe3epBa no4 o6ecqeHeHHe no cocroffHho HaHaqa,lo roAalrcroe BoccraHoB.neHhe pe3epBa noA o6ecqeHexzehcnoas:oeaHNe

Benrqrua pe3epBa no4 o6ecrleHeHhe no cocroflHHrc HaKOHeLI roAa

17 Kpegrrur, BbtAaHHbte KIheHTaM

Kpegzrur, BbtAaHHbte HopnoparhBHbtM K.nHeHTaM

Kpe4rror, BbtAaHHbte KpynHbtM Kopnoparl4BHbtM KnheHTaMKpe4zrur, BbtAaHHbte npeAnphsrhnM Ma,noro h cpeAHero6z:Heca

Ecero KpeAhroB, BblAaHHbtx xopnopafhBHbtM NnheHTaM

Kpe4Nrur, BbtAaHHbte p03Hhr{HbtM KnheHraMhnore.{xure KpeAHTbt

[lorpe6rrenbcKhe KpeAkrbtKpe4Nrur Ha noKynKy asro^ao6hneiflpovNe

Bcero KpeAhroB, BbtAaHHblx po3HhyHbtM KrheHTaM

154,856,939 143,677,426

69

1,610(12)

9,079

(4,421\(4,589 )

1,667 69

31 4exa6pn2017 roga

Tbrc, TeHre

31 4exa6pn2016 ro4a

Tbtc. TeHre

18,415,03'1

136,441,90931 ,1 70,1 57

112,507,269

10,445,1611 3,595,564

3,1341 ,803,714

9,776,49732,074,115

7,921

2,739,27225,837,573 44,59Lr45

Kpe,qzrur, BbtAaHHbte KrheHTaM, Ao Bbtqera pe3epBano4 o6ecqeHeHhePe:epa no4 o6ecqeHeHHe

Kpe4rrsr, BbtAaHHbte KrheHTaM, 3a BbtqeroM pe3epBano4 o6ecqeHeHhe

180,694,5',!2

(1 0,805,1 87)

188,269,171

(6,600,52.1 )

181,669,6501 69,999,325

38

AO .Eanx AcraHbt,,['lpruevaHNR K QhHaHcoBoi or,{erHocrh 3a nepzoA, 3aKoHqHBwuirca 31 4exa6pn Z0l7 ro4a, rutc,TEHTC

B uzxecne4yrcu{ei ra6lrqe nphBeAeH aHanr3 h3MeHeHhr pe3epBa no4 o6ecqeHeHhe no BhAaMKpeAhroB, BblAaHHblx KrheHraM, 3a ABeHaALlarb MecffqeB, 3aKOHHhBruhXCfl 31 gexa6pn 2017 ro4a:

Kpe4Nrur,BbtAaHHbte

KOPnopaThBHblM K.NhEHTAM

Tbtc. TeHre

Kpe4rrur, BceroBbrAaHHble Tblc. TeHre

po3Hhr{HbtM

N.NhEHTAM

Tblc. TeHreBear.rNxa pe3epea no4 o6ecqeHeHhe nococTorHhlo Ha Hatano roAatlzcroe (eoccraHoanenre) co:4aHhe pe3epBano4 o6ecqeHeHhe

CnncaauaBnvtanue Ba,ntorHbtx KypcoB

Benh.{NHa pe3epBa no4 o6ecqeHeHhe nococTofiHHrc Ha KOHeLI roAa

B HNxecre4yror4ei ra6nzqe nphBeAeHKpeAhToB, BbtAaHHbtx K/theHTaM, 3a roA,

Benh.{hHa pe3epBa no4 o6ecqeHeH}4e nococTosHhlo Ha Haqano roAa9rcroe (eoccraxoaneHze) cos4aHhe pe3epBano4 o6ecqeHeHheCnncaaunBnnanne Ba.nrcrHbtx KypcoB

BenN..tNxa pe3epBa no4 o6ecqeHeHHe nococTonHhlo Ha KoHeq roAa

7 ,593,197 3,Z12,OOO 10,905,1 g7

5,687,999

2,718,174

(897, 'l 35 )

94,2.51

912,623

2,329,093

12,961(42,667)

6,600,521

5,047 ,757

(884,175)

41,594

aHa,flh3 H3MeHeHHB pe3epBa no4 o6ecqeHeHue no BhAaM3aKoHqHBntHitcn 31 4exa6pn 2016 ro4a:

Kpe4nrtr,BbtAaHHbte

KOpnoparhBHbtM KNhEHTAM

Tbtc. TeHre

Kpe4u rur,BblAaHHbte

p()3HhqHbtM

RIhEHTAMTblc. TeHre

BceroTbtc, TeHre

7,756,617

(705,785)

(1,323,552)(39,382 )

791,319

823,943

(149,544)(52,995)

9,047,936

1 18,059

(1 ,473,096)(92,377)

5,697,9 gg 912,623 6,600,521

39

AO *$axx AcraHbr',flprueraHrR K QhHaHcoBoi orqerHocrh 3a nephoA, 3aKoHr{hBwuilca 31 gexa6pn 7017 roga, rutc,

TCHTC

(a) Kavecrao KpeAhroB, BbrAaHHbrx KrheHTaM

B ra6nrqe Aanee npeAcraBneHa NuQopuaqhn o KaLrecrBe KpeAhroB, BbrAaHHbrx KrheHTaM, nococroffHhlo Ha 31 4exa6pn 2017 ro4a:

Perepa no4o6ecqeHeHheno oTHouJe-

Hhro x cyMMeKpe4Nrut Xpegnrur:a KpeAhroB

AO BbrqeTa BbtqeToM Ao EblqeTape3epaa noA Pereps no4 pe3epBa noA pe3epBa noAo6ecqexenNe o6ecL{eHexne o6ecqeHeHheo6ecqenenre

Tbrc. TeHre rbrc. TeHre rbrc. TeHre %

Kpegnrur, BbrAaHHbre KopnoparhBHbrMKAhEHTAM

Kpe4rrsr, BbrAaHHbre KpynHbrMKopnopaThBHbrM xnheHTaMKpe,qr,rrur 6et nnguanAyan bHbrxnph3HaKoB o6ecqexexrnO6ecrlexenxbre KpeAHrbr :

- HenpocpoqeHHbre- npocpoqeHHbre Ha cpoK MeHee 30 4nei- npocpoqeHHbre Ha cpox 30-89 4Hei- npocpoqeHHbre Ha cpox 6onee 360 gneiBcero o6ecqeHeHHbrx KpeAhroB

Bcero KpeAhroB, BbrAaHHbrx KpynHbrMKOPnOpaThBHblM KJlheHTaM

Kpe4rrur, BbrAaHHbre Ma.nbrM h cpeAHhMnpeAnphsrhsMK pe4rrsr, 6et ua gv'nuAyan bHbrx

nph3HaKoB o6ecqexexrRO6ecqeHeuubre KpeAtaTbr:

" HenpocpoeeHHbre- npocpoqeHHbre Ha cpoK MeHee 30 lnei- npocpoqeHHbre Ha cpox 30-89 4xei- npocpoqeHHbre Ha cpox 90'179 4xei- npocpoqeHHbie Ha cpox 1 80-360 gHei- npocpor{eHHbre Ha cpox 6onee 360 4xeiBcero o6ecqeHeHHbrx KpeAhroB

Bcero KpeAhroo, BbrAaHHbtx Ma.nbtM H

cpeAHhM npeAnphnrxEMBcero KpeAtaroa, BbtAaHHbrxKoPnoparhBHblM KrheHTaM

16,755,719 (7,114,540) 14,640,679

18,415,031 (7,124,499) 16,290,532 11 .54

7'1,534,083 (5,083,193) 66,450,900 7.11

136,44'.1,9O8 (5,468,697) 130,973,22'l 4.01

154,856,939 (7,593,186\ 147,263,753 4.90

1,659,812

10,633,9'16'l ,559,3394,429,049

122,917

(9,959 )

(1 ,797,268)(314)

(294,194)(72,764)

1,649,853

8,836,6491 ,569,0244,134,854

100,'t 53

0.60

16.90

0.02

6.6418.52

12.67

64,907,825

51,437 ,6439,632,1945,964,5661 ,491,96?-

932,7453,084,973

(385,504)

(3,41 5,'l 69)(31,771)

(714,026)(370,372)('104,965)

(446,880)

64,522,371

48,022,4748,600,4235,250,540'1,111,590

827,7902,63 9,093

0.59

6.640.37

11.97

24,99

11.75

14.49

40

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'10,445,161 (629,462) g,g15,699

7 ,691,520730,294

495,139

351,549

726,032

450,629

(51 ,180)(14,036)

(5 5,886)

(130,246)

(328,711)

(49,403)

7,640,340

716,259

439,757

221,303

397,321

401,225

0.67

1.92

11.29

37,05

45.28

10.96

6.03

9,g76,ggg

1 ,51 0,1 g0

371 ,533

740,423

547,164

1,039,265

(1 ,753,799)(40,6221

(74,366)

(1 02,991 )

(170,319)

(307,208)

8,123,690

1,469,569

197,167

137,442

376,945

17.75

2.69

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42..E3

31 .13

732,057trll

Ucero ffiDe6neltbcru rpeAHToB 1 3,595,564 (2,449,795) 11,136,759Kpe4rrur Ha noKynxy aarouo6xaei- HenpocpoqeHHbte

Bcero KpeAHroB Ha noxynxyaero^ o6haei[lpovre KpeAhrbt, BbtAaHHbtep03Hhr{HbtM xrheHTaM- HenpocporieHHbte

- npocpoqeHHbte Ha cpoK MeHee 30 4HerZ- npocpor.{eHHbte Ha cpox 30-g9 4nei- npocpor{eHHbte Ha cpox 90-179 4Hei- npocpor{eHHbte Ha cpox .lg0-360

4Heri- npocpoqeHHbte Ha cpox 6onee 360AHeh

Bcero npoqhx xpeAhroB, BbtAaHHbtxp03HhqHbtM KTHeHTaM

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Bcero xpeAhroB, BbtAaHHbtx KrheHTaM

1,903,714 (133,744) 1 ,669,97o 7,41

25,937,573 (3,212,OO1) 22,625,572 12.43

3,134 3,134

3,1343,1 34 0.00

92g,g69

670,234

3,992

4,91 3

176,019

19,797

(128,409)

(2e1)

(400)

(4,644)

801,460

669,943

3,992

4,413

171,375

'18,797

't3.8't

O,M

8.32

2.64

0.00

(1O,8Om5.98

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Tbtc. TeHre %Kpe4zrur, BblAaHHbte xopnoparhBHbtMX,,-IhEHTAM

Kpe4ztsr, BbrAaHHbte KpynHbtMKOpnopaThBHbtM K,lheHTaMKpe4r.rrur 6et unnuauAyanbHbrx nph3HaKoBo6ecqexexrRO6ecqeHexnbte KpeAhrbt l- HenpocpoqeHHbte- npocpo\leHHble Ha cpoK MeHee 30 4Heri- npocpoqeHHbte Ha cpox 190-360 gHei- npocpoqeHHbte Ha cpox 6onee 360 4xeiBcero o6ecqeHeHHbtx KpeAhroBBcero KpeAhroB, BbtAaHHbtx KpynHbtMHopnoparhBHbtM K/.rheHTaMKpegzrur, BbtAaHHbte Ma.nbtM h cpeAHHMnpeAnphflrhsMKpe4rrur, 6ea v.npzauAyanbHbtxnph3HaKoB o6ecqeHeunnO6ecqexeHHbte KpeAhrbt :

- HenpocpoqeHHbte- npocpoqeHHbte Ha cpoK MeHee 30 4nei- npocporteHHbte Ha cpox 30-89 4Heil- npocpoeeHHbte Ha cpox 90-,l79 4Hei- npocpor{eHHbte Ha cpox 180-360 4Hei- npocpoqeHHbte Ha cpox 6oaee 360 paeilBcero o6ecqeHeHHbtx KpeAhroBBcero KpeAhroB, BbtAaHHbtx ManbtM HcpeAHhM npeAnphsrhsMBcero xpeAhroB, BbtAaHHbtxKOpnopaThBHbtM K.nheHraM

1?,491,360

15,114,666

1 ,441,091274,367

1,958,673

18,689,797

31,170,157

(74,888 )

(257,864)

(288)

(5s)(591,600)

(849,807)

(974,695)

17,406,472

14,956,902

1,440,903274,312

1 ,267,07317,939,990

30,245,462

0.60

1.71

0.020.02

31.83

4.55

2.97

79,217,771

2'1,390,015

5,065,5634,259,609

276,4403,241,949

55,923

34,289,499

(722,429)

(2,1 55,307)(439,547)(576,785)p3,892)

(775,232)

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(4,040,774)

77,495,342

19,234,7094,626,0163,682,823

192,5492,466,717

55,91230,249,724

4.92

10.0E

8.68

1 3.5433.9623.91

0.02

11.78

'112,507,269 (4,763,203) 107,744,066 4.23

143,677,426 (5,687,89g) 137,ggg,52g 3.96

4?

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Bcero hnoreqHbtx xpeAHroB

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4Hei- npocpolleHHbte Ha cpox 6oaee 360 4HeiBcero norpe6nrenbcKhx KpeAhroBKpe4Nrsl Ha noxynKy aerouo6hnei- HenpocpoqeHHbte

Bcero KpeAhroB Ha noKynKyasrol o6haei;

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Bcero KpeAhroB, BbtAaHHbtx p03Hhr{HbtMR.NhEHTAM

Bcero KpeAhroB, BbtAaHHbtx K,nheHTaM

7,627,901

693,623

436,947

474,921

427,949

130,147

9,776,497

24,93 3,09 5

5,006,765

605,723

393,042

571,991

573,499

32,074,'115

(2,135)

(9,979)

(8,160)

(29,736l'

(37,593)

(1 0,532)

(98,1 35)

(256,024)

(36,709)

(106,422)

('100,082)

(164,768)

(136,175)

__1110/8gl

7,620,766

673,644

479,797

445,185

390,3 55

119,615

0.03

1.46

1.87

6.26

8.78

8.09

9,679,352 1.00

24,677,071

4,970,056

499,301

292,960

407,223

417,324

1.03

0,73

17.57

26.13

28.81

23.74

3 1,273,935 2.49

2,921

2,921

2,921 0.00

0.002,921

2,494,199

194,695

17 ,69422,796

1 g, g4g

(5,501 )

(1,547)

(3,687)

(1,760)

(1,818)

2,478,699

193,153

14,007

21,036

17,030

0.22

0.79

20.84

7.72

9.65

2,739,222 (14,309)

44,591,745 (912,6231

't88,269,171 (6,600,521)

2,723,914 0.s2

43,679,122 2.0s181,669,650

43

3.51

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62

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31 4exa6pn2017 ropa

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Tbtc. TeHre

2,922,267

310,952,749

40,109,745

401,394

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36,779,066

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79

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1,948,921

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30

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31

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BANK OF ASTANA

1

2017 JSC “ASTANA BANKI”

BANK OF ASTANA

“BANK OF ASTANA” JSC ANNUAL REPORT 2017

Almaty, 2018

https://www.bankastana.kz/en/


BANK OF ASTANA

2


Contents

MESSAGE FROM THE CHAIRMAN OF THE MANAGEMENT BOARD OF "BANK OF ASTANA" JSC 3

HISTORY AND BRIEF INFORMATION ABOUT THE BANK 5

BANK SHAREHOLDERS 6

THE CORE VALUES OF OUR BANK 6

DESCRIPTION OF THE CURRENT PRODUCT LINE 7

THE MOST IMPORTANT EVENTS IN THE LIFE OF THE BANK IN 2017: 8

ADVERTISING AND PR POLICY 12

IT ARCHITECTURE AND STRATEGY OF THE BANK 13

OPERATING ACTIVITY 14

FINANCIAL AND ECONOMIC INDICATORS 24

RISK MANAGEMENT 29

SOCIAL RESPONSIBILITY 34

CORPORATE GOVERNANCE 35

INFORMATION ABOUT DIVIDENDS 44

CONTACT INFORMATION 46

AUDITED FINANCIAL STATEMENTS FOR 2017 47


BANK OF ASTANA

3


MESSAGE FROM THE CHAIRMAN OF THE MANAGEMENT BOARD OF "BANK OF

ASTANA" JSC

Dear friends,

I would like to express my sincere gratitude for your support and attention that you have been giving to the Bank of Astana all this time. It should be noted that last 2017 has become fruitful and rich in events for the Bank. The Bank of Astana has consolidated its position as a card leader in the Kazakhstan market, gradually introduced innovations in customer service, improved the product line, conducted successful IPO (initial public offering) on the Kazakhstan Stock Exchange (KASE) and SPO (secondary public offering) on the Moscow stock exchange (MOEX). In the same year, the influential world publication Global Finance presented the Bank of Astana the award “Best Digital Bank of Kazakhstan”.

Over the past two years, the Bank of Astana has been a trendsetter in the introduction of innovative services and products to the Kazakhstan market, which include personal card delivery, online card order, mobile office Light-office, online deposit opening, development of a platform for children's cards with the addition of educational materials. One of the successful innovative implementations was the launch of mobile customer service in the Bank branches - Light-office, where the entire service is carried out on a tablet. The cash transactions, transfer operations, opening of accounts and many other things depending on the needs of the client are carried out with its help. This service has received many positive responses from customers, as its implementation has reduced the service time twice.

The Bank continues to pay great attention to cooperation with recognized international leaders such as Warner Bros., Wargaming, Rovio Studio. Thanks to the success of card collaborations, the global contract with the legendary Warner Bros. film studio was extended for two years.

In 2017, there were also achievements on the social front. In March, a socially oriented project in support of women's entrepreneurship "Pink collars" was launched, which is directly related to women's cards of the Bank of Astana. Thus, when carrying out non-cash payment for goods and services from a women's payment card, the Bank sent 0.7% of the amount spent by the customer from its own funds to support and develop women's entrepreneurship in the country. As a result, the customer making purchases contributed to the development of women's business and received cashback in the usual size. As a result of this project, six women's business conferences were held in Kazakhstan, covering more than 600 women who want to become businesswomen or those who have already become.

We believe that digitalization is the only correct vector of development, which was determined a few years ago. The Bank continues to strictly adhere to the policy of innovation, customer focus and financial stability. The following indicators serve as proof: growth of net profit, availability of sufficient


BANK OF ASTANA

4


capitalization and liquidity, cooperation with the public and quasi-public sector, and high support from the shareholders. We continue to develop our product range, improve services and ease of use of Mobile and Internet banking.

The year 2017 has shown that thanks to the strategy and implementation of the tasks, as well

as a cohesive teamwork, the Bank of Astana has implemented bold projects, improved service and

products for the benefit of the customer. I would like to emphasize that the support and faith of

customers, partners and shareholders played an invaluable role in the success of the Bank of Astana.

With respect,

Chairman of the Management Board

of "Bank of Astana» JSC

Iskender Mailibayev

June, 2018


BANK OF ASTANA

5


HISTORY AND BRIEF INFORMATION ABOUT THE BANK

"Bank of Astana" JSC (hereinafter – the

Bank) was previously a 100% subsidiary of "Astana

Finance" JSC. Currently, the major shareholder of

the Bank is Tokhtarov O.T. (52.39%).

The Bank is registered as a legal entity on

26.05.2008 - certificate of state re-registration No.

5052-1900-JSC. Legal address: 22 Koktem-2 micro

district, Bostandyk district, Almaty, 050040,

Republic of Kazakhstan. License to carry out banking

and other transactions No.1.1.257 dated August 24,

2011.

The Bank has been operating since 2008,

and since the beginning of 2014 under the new

trademark "Bank of Astana".

Inspired by the global trends of banking

business and service technologies, in the spring of

2014 we decided to bring to the market of

Kazakhstan - a Bank that will be simple, clear and

convenient. The Bank offers a full range of banking

services to both private and business customers.

From 01.01.2009, the Bank is a member of

the Association of legal entities "Association of

financiers of Kazakhstan" (certificate Series A

No.268).

The Bank has been carrying out financial

activities since August 07, 2008 and is newly

established.

We serve the customers in 8 regions of

Kazakhstan – Almaty, Astana, Atyrau, Aktau and

Karaganda, Shymkent, Ust-Kamenogorsk, Pavlodar.

In the medium term, the Bank plans to significantly

increase the regional network in major regional

centers and cities of industrial importance of the

Republic.

We have attracted the best specialists from

around the world, loaded them into our financial

laboratory and created a new generation Bank.


BANK OF ASTANA

6


BANK SHAREHOLDERS

The actual composition of Bank of Astana shareholders:

Olzhas Tokhtarov - 52.39%.

Minority shareholders – 47.61%

As part of the planned development of the Bank in accordance

with the new business strategy for 2017, shareholders increased

the authorized capital of the Bank by 7.3 billion tenge, which gave

a new impetus to the Bank's activities.

THE CORE VALUES OF OUR BANK

Our mission To exceed customer expectations by providing the highest quality financial

service.

Our vision To become a leader in the field of service, quality and innovation, and take

a leading position in the factoring market.

Financial performance According to the financial statements for 2017, audited by BDO Kazakhstan

LLP, the assets of the Bank of Astana amounted to 339.7 billion tenge,

shareholders' equity — 48.4 billion tenge, loan portfolio — 169.9 billion

tenge, with the level of obligations – 291.3 billion tenge.

Ratings The Bank's creditworthiness is confirmed by the international rating Agency

Standard & Poor's in the form of assignment of long-term and short-term

credit rating of the counterparty at the level of "D"

CLIENT FOCUS

PROFESSIONALISM TRANSPARENCY INNOVATIVENESS

AMBITIOUSNESS QUALITY SERVICE


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DESCRIPTION OF THE CURRENT PRODUCT LINE

The Bank's priority areas are the development of client-oriented business areas - corporate business, small and medium-sized businesses, retail business and Bank cards, as well as the successful implementation of state programs.

The main client segment of the Bank is legal entities. In this regard, the Bank has the following product

line for legal entities:

settlement and cash services;

opening and maintainance of accounts;

cash transactions;

bank transfer;

exchange and foreign currency transactions;

quick settlements;

deposit acceptance;

credit activities;

Bank and tender guarantees;

guarantee facility;

Internet banking for legal entities;

Safe Deposit Box rental.

In this regard, the following products currently represent the product line of the Bank for individuals:

settlement and cash services;

opening of accounts;

cash transactions;

exchange and foreign currency transactions;

deposit acceptance;

credit activities;

money transfer system;

quick settlements;

utility service payments;

payment cards;

Internet banking for individuals;

mobile banking;

Safe Deposit Box rental.

Service at POS terminals/ ATMs of the Bank


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THE MOST IMPORTANT EVENTS IN THE

LIFE OF THE BANK IN 2017:

The first half of 2017, the Bank increased its share capital by 5,300,000 thousand tenge through a placement of ordinary shares of the Bank at the IPO to the unlimited circle of investors at "Kazakhstan stock exchange" JSC. It ncreased in the network of ATMs.

The second half of 2017, the Bank placed its shares on the SPO for a second time to the unlimited number of investors at the MSE (Moscow stock exchange) in the amount of 2,881,835 at the price of 215 rubles for each share. Completion of all certification works and obtaining approval from the IPS to bring its own acquiring (POS/ATM) into commercial operation.

Branch network of the Bank in 2017

The branch network of the Bank consists of 8 branches which are represented in the following regions of Kazakhstan (Almaty, Astana, Karaganda, Pavlodar, Ust-Kamenogorsk, Aktau, Atyrau, Shymkent)

In 2017 opened operating offices in 6 Departments of the State-owned Corporation "Government for citizens" NJSC in Astana and Almaty, where payments to

the budget, payment for the medical examination etc. are accepted.

Bank's branch network

Name 2017

2018 (plan)

Branches 8 9

Departments 17 19 (+2)

1. WE ARE TRUSTED BY:

- more than 640,000 customers;

- about 2,500 partners.

2. We are in the first place in the number of

contactless cards issued throughout Kazakhstan.

3. We are in the first place to attract co-branded

cards throughout Kazakhstan.

4. We are in the 4th place among the issuers of

Master Card payment cards throughout

Kazakhstan.

5. Master Card certification in terms of trade and

Ecom-acquiring has been completed.

6. The security audits are fulfilled to store and

protect PIN Security and PCI DSS card data.

7. The function of cash Deposit to the cards of the

Bank of Astana has been launched at ATMs.

8. Delivery of cards is carried out into the hands of

the client at the specified address.

9. E-PIN project was launched, i.e. self-installation

of PIN-code by the client, issue of cards without

PIN envelopes

10. The project on the International safety

standard - 3D Secure was launched.

TARGET REGIONS

Operations areas Target regions

Non-target regions


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Modernization and development of new products of thrift and dummy accounts for business

customers:

"Current account with daily accrual of interest"

"Urgent";

"Corporate";

"Labour force";

"Subsoil use"

Modernization and development of new products for retail customers:

"Astana" Deposit;

"Children" Deposit

Wargaming co-branded card

Al Saqr Finance co-branded card

"Social card"

"Forbes Card

These deposits are designed for all segments and categories of depositors and provide for different

conditions of savings.

The Bank of Astana also continues to provide in full the following services to the population:

Opening and maintenance of accounts;

Cash transactions;

Exchange operations;

Cash remittance;

Rental of Safe Deposit boxes;

Payment to the budget;

Acceptance of utility payments.

Active and successful participation in the state programs, including:

Financing program of SMBs at the expense of pension assets of "Single Pension Savings Fund" JSC;

Regional financing program of small and medium-sized businesses of Mangystau region;

Regional financing program of small and medium-sized businesses of Almaty region;

Regional financing program of small and medium-sized businesses of Almaty;

Program of conditional placement of funds in the second-tier banks for the subsequent financing of franchising projects of small and medium-sized businesses;

Financing program of small and medium-sized businesses for the purpose of replenishment of working capital through "Development Bank of Kazakhstan" JSC;

Annual support program of entities of agro-industrial complex for carrying out spring-field, harvesting works according to the budget program Crediting of National Management Holding "KazAgro" JSC for carrying out actions to support the entities of agro-industrial complex";

Refinancing program of housing mortgage borrowings/mortgage borrowings.


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The mechanisms and procedures for the provision of existing products for corporate, small and

medium-sized businesses have been improved:

credit operations;

documentary transactions;

granting of loans;

overdraft services;

provision of conditional liabilities.

The mechanisms and procedures for the provision of existing products for lending to individuals for the

purchase of goods and/or services of the Bank's partners in installments have been improved.

The product line presented in the Bank, in fact, covers the necessary needs of customers, but in the

case of the introduction of new products in the world practice, they will be implemented in the Bank

after appropriate adaptation and binding to local conditions.

A concept for the development of a partner network within the loyalty Program of the Bank of Astana

has been developed.

Active measures were taken to attract companies providing services for the Premium segment. During 2017, a partnership agreement was concluded with 2,200 companies providing services in various industries in all regions where the Bank's regional network is present;

The period of promotional events has been extended with major international companies Uber, foodpanda, Lamoda.

Social projects with "state-owned corporation "government for citizens" NJSC

"Bank of Astana" JSC continues to actively cooperate with State-owned Corporation "Government for

citizens" NJSC on a number of important projects. The partnership of the financial organization and the

state enterprise was begun in the middle of last year and has already resulted in a whole program of

long-term cooperation and system assistance to citizens of Kazakhstan.

Thus, one of the most important projects launched in cooperation with "State-owned Corporation

"Government for citizens" NJSC is the payment co-branded cards project, including for the accrual of

social benefits, which include pension payments and benefits in connection with the birth of a child.

By the way, the co-branded cards project is timely and relevant, as the card products of the Bank of

Astana in the market are one of the most profitable and have a number of advantages. One of them is

multi-currency, as the cards can store up to five currencies: tenge (main currency), US dollar, Euro,

Russian ruble and British pound.

Co-branded cards can be ordered on the territory of all PSC (Public Service Center) in Almaty and

Astana, after the release the card will be delivered free of charge to the client's hands at home or in

the office. The withdrawal of cash from the social cards in any ATMs of all banks in the territory of the

Republic of Kazakhstan is free of charge. Astana Bank cards are universal; they can be used all over the

world.


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The opening of counters in the public service centers of Almaty and Astana

One of the first results of cooperation between financial institution and government agencies was the

opening of Bank of Astana mobile counter and cash desk in the territory of PSC in Medeu district of

Almaty, where you can pay all types of payments to the budget (tax, state duty), services of PSC,

utilities, fines, etc. In addition, here, anyone, both physical and legal entity can obtain information on

banking products and apply for SME lending, and issue debit, credit payment card with free delivery.

The Bank of Astana understands how important to help entrepreneurs, especially at the beginning of

their way, so it was decided to open such a mobile counter in the PSC. Over the past months, the

visitors of Medeu PSC have already appreciated all the benefits of banking services from the Bank of

Astana.

In December, a branch was opened in a specialized PSC in Maylin street in Almaty, where the cash

desks of the Bank of Astana operate, where you can pay the fines, medical examination, make

payments to the budget (tax, state duty), for registration and VIP-numbers, make a recalculation of

cash, also check the banknotes for authenticity and get other services. In the near future, it is planned

to place here in a job the specialists who will carry out all types of transfers, opening and maintaining

deposits and Bank accounts, and will also accept applications for the issue of payment cards.

In November and December, the branches of "PSC" were opened in Saryarka and Yessil districts of

Astana, where the customers can pay all payments to the budget, center services, fines and utilities.

The joint projects with public service centers is important for the Bank in the first place due to the fact

that the services are available to all.

Public service in the PSCs in Almaty and Astana is a pilot project. After its successful implementation in

these cities, it is planned to open such offices in other regions of Kazakhstan.

Digital student service center (DSSC) in KazNPU named after Abai

In November last year the Digital student service center (DSSC) is opened at the University of Kazakh

National Pedagogical University (former ASU) named after Abay where the students and their parents

can get the full range of services, from registration for academic disciplines, obtaining academic

certificates, duplicate diplomas and to military registration. There are also such structural units as:

student's office, career center, sector of international academic mobility, passport office, accounting

and reporting department, military mobilization department.

In the Center, an employee of the Bank of Astana is engaged in the provision of credit payment cards

that can be used to pay for studies. They are convenient, especially in cases when there is a delay in

payment of funds, and it is necessary to pay for studies urgently. The loan is issued for a period of up

to 72 months, with a grace period for the accrual of interest for the use of the loan is 55 days, the

maximum loan amount reaches 3 million tenge. The parents of students with the help of credit card,

convenient mobile application and available Internet banking have the opportunity to pay for their

studies from remote regions of Kazakhstan.

As the Bank of Astana is an innovative financial institution, it considers its duty to cooperate on such

projects as the opening of the Student Center (DSSC) aimed at improving the conditions for Kazakh

youth.


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ADVERTISING AND PR POLICY

As part of the overall business strategy of the Bank, a marketing strategy for 2017 was developed, in

which the previously identified lines of development were continued:

1. The development of two flagship products of the Bank was continued: 2. payment cards, 3. mobile banking;

4. The work with the main target audience of the Bank was continued: adepts and progressives (young people, urban residents aged 25-35 years, with an income of 150,000 tenge, users of mobile applications, smartphones).

During 2017, through marketing campaigns, the positions of the Bank of Astana as a card Bank were

fixed. The two-year contract with Warner Bros. Studio was extended on the release of a limited edition

card series Wonder Woman, which was a continuation of the successful release of cards with original

images of the Batman, the Superman, the Joker.

In 2017, even more attention was paid to the formation and strengthening of the positive image and

reputation of the Bank. On a regular basis, such publications as Forbes, Kursiv and Capital publish

information materials, interviews with the top management of the Bank of Astana. In addition, the

Bank participates in independent reviews and ratings, and actively works with the mass media

organizations.

Positioning of the Bank of Astana as a digital and innovative Bank of Kazakhstan was continued in

accordance with the Bank's business strategy for 2014-2018.

Thanks to the Bank's marketing strategy for 2017, the card projects were implemented, the

international agreements were signed, sports and cultural initiatives related to the social responsibility

of the Bank of Astana were supported. In addition, the Bank of Astana took part in the programme

presentation of the Leader of the nation N. A. Nazarbayev "Rouhani Zhangyru" (spiritual renewal) in

the headquarters of UNESCO in Paris, where the Bank has sponsored the children's exhibit.

At the heart of the marketing strategy is a creative approach to solving many business problems.

The correctness of the strategy of the Bank of Astana has been confirmed by the international

recognition of the authoritative publication Global Finance. The Bank was awarded the "Best digital

Bank of Kazakhstan". The acts of charity include: the opening of street sports grounds in Almaty,

holding women's conferences in six cities of Kazakhstan, support of Kazakhstan journalism through the

Kazakhstan Media Alliance.


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IT ARCHITECTURE AND STRATEGY OF THE BANK

During 2017, the following works were carried out:

1. ABS BIScuit (automated bank system) a. The development of integration services, on the basis of SOAP – BIScuit technology- it

is integrated with mini repository (to ensure data uploading to the regulatory reporting, First Loan Office /State Loan Office, Kazakhstan Deposit Insurance Fund), GCentre system (data uploading to create marketing campaigns and Soft Collection), the terminal network (acceptance of payments, replenishment of accounts, repayment of loans), the system of business process management (starting the operational processes), Internet banking for legal entities and individuals, card system.

b. New products on deposits and loans have been introduced. 2. Upgrading the current infrastructure

a. The infrastructure are improved for the new systems of the Bank: I. QP terminal processing; II. Corporate data warehouse.

3. SpringDoc business processes management system is modernized. 4. The process of lending without collateral loans of individuals is modernized.

a. versions of Internet banking for legal entities. b. Realization of an opportunity to register the sole proprietorship in IB for legal entities in

SpringDoc. 5. Development of the Bank's card system-WAY4:


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OPERATING ACTIVITY

Market analysis

In 2017, in the framework of improving the stability of the banking system, the national Bank launched a Program to improve the financial stability of the banking sector. The banks ' participation in the recovery program is based on the principles of joint participation of shareholders in the recapitalization and state aid recovery. After the successful implementation of anti-crisis measures, we move to strengthen the supervision by the National Bank. The goal of risk-based supervision is to stimulate banks' highly prudent policies. Corresponding amendments to the legislation have already been developed by the National Bank.

The banking sector is represented by 32 second-tier banks, of which 14 banks with foreign participation, including 12 subsidiary banks, the share of assets in five Banks is 56.1%. The life cycle of banking products is quite large, because products do not "die", but are modified and "wrapped" in a new shell. The outlook for the banking industry as a whole is optimistic.

Three key factors will influence on the sales opportunities causing the changes of the macroeconomic scale and requiring from the market participants to develop the appropriate strategy: regulatory requirements, information technology and demographic changes.

There is a decrease in the deposit rate by reducing the annual effective rate through the Kazakhstan Deposit Insurance Fund; this decrease will stimulate lending in the market.

Competitor analysis

The banking system as a whole can be divided into 4 categories of banks: large banks (Kazkom,

Halyk Bank, Tsesna Bank, Center Credit Bank), medium banks (Kaspi Bank, ATF Bank, Forte Bank,

Eurasian Bank, Bank RBK, Zhilstroysberbank of Kazakhstan, Delta Bank, Nurbank, Qazaq Banki),

subsidiaries of large foreign banks (bank subsidiary of "Sberbank of Russia" JSC, Alfa-Bank, VTB,

HomeCredit Bank), small and rapidly growing private banks (AsiaCredit Bank, Bank RBK, Kazinvestbank,

Capital Bank Kazakhstan).

In the short term, the Bank's competitors are the fourth category banks. Banks of this category

have a short history (from 5 to 7 years), demonstrate rapid and aggressive growth of assets (about 50-

70%), have a popular product line. This category of banks is mainly focused on corporate and SME

sector and has a small share of retail business. Bank funding is mainly carried out by deposits of legal

entities (about 80%). The strengths of banks in this category are an individual approach to customers,

rapid growth due to a small base, new positioning as innovative banks, obtaining credit ratings. At the

same time, there are significant drawbacks: balance sheet restrictions on lending to large customers,

short and expensive funding, a small range of products. The Bank can be differentiated from this

category of banks by developing a retail Bank and offering a high level and quality of service.

In the long term (10 years), the Bank sees competitors among medium-sized banks. This

category of banks is focused on servicing the retail segment. Funding is carried out from retail deposits

(42%). The strengths of this category of banks are high efficiency of processes, customer experience, a

wide range of simple and understandable products, focus on card products, high level of cross-sales, a

good level of risk management, active investments in marketing, development of innovative sales


BANK OF ASTANA

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channels. Weak points are lack of focus on corporate and SME segments, high costs for maintaining a

wide network of branches and departments, low quality and speed of service. The Bank can be

differentiated within this category from its competitors by offering a range of innovative products with

developed sales channels, as well as offering a high and fast level of service.

The Bank Products

Legal entities deposits The range of term deposits for business clients is represented by the following deposits:

“Urgent”;

“Corporate”;

“Labor force”;

“Subsoil use”;

“Safe deposit box”.

The main advantages of legal entities deposits are:

favorable interest rates;

attractive terms of placing;

possibility of deposit replenishment;

possibility of partial withdrawal of the deposit amount with the preservation of the remuneration;

flexible conditions for early termination of the Deposit agreement.

In 2017, the Bank Updated Tariff packages for comprehensive banking services. In order to increase the economic attractiveness of the Bank for foreign banks that provide services for settlement and transfer operations of the Bank in foreign currencies, by increasing the turnover of SWIFT transfers, the Bank launched a special Offer (promotion) for SWIFT transfers. The preferential tariffs are established in the promotion period on SWIFT transfers:

Transfer in the amount up to US $ 10,000 - US $ 25 per transfer;

Transfer in the amount from US $ 10,001 to US $200,000 - US $ 30 per transfer;

Transfer in the amount of more than US $ 200,000 - US $ 60 per transfer.

Deposits of individual. VIP service. Exchange rate difference compensation. Safe Deposit box rental. In 2017, the Bank provided the following types of deposits and conditional deposit:

"Astana" deposit;

"Children" deposit;

"Safe deposit boxes"


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These deposits are calculated and provide for different conditions of savings. The advantages

of being with the Bank of Astana:

High yield: the maximum rates;

Super multicurrency: 1 Deposit - 4 currencies, with addition to the deposit in any currency;

Opening an account with a zero balance.

In order to increase the Deposit portfolio for individuals, the Bank launched the Offers to

encourage depositors. The deposits opened in the period of the Offer through the system of Internet

banking for individuals provide:

promotional cashback increased to 10% to the Bank’s card;

5 MCI as a gift to the account opened with the Bank (with the retention of the personal income tax);

the provision of service "Safe Deposit box rental" as a gift for a period of 3 months.

In addition, the work on the organization of comfortable conditions for servicing VIP-clients of

the VIP-center in Almaty continues. The separate units of managers for VIP-clients service have been

introduced.

To improve the quality of service to customers on settlement and cash transactions, the Bank

launched the Light-office project.

The new format of Light-office service is aimed at improving the quality of service to customers

on settlement and cash transactions. At the moment, this project is unique in the market of Kazakhstan,

that is, such remote services are not available from other second-tier banks. The Bank of Astana is not

the first time becoming a pioneer of services and products in the local market, so many customers have

taken the idea of Light-office remote offices with delight, because few people like to spend expensive

time in queues at the Bank's branch.

The Light-office project implies a front-office application for servicing individuals and legal

entities on the Internet banking platform. All customer service is carried out on the tablet. With the

help of the tablet, the Bank of Astana specialist conducts cash transactions, transfer operations,

opening accounts, depending on the needs of the customer. This new format allows to save the

customer's time due to component and quality service, the time of work with each customer is reduced

by almost two and a half times, also for the convenience of customers in the Bank, the number of

managers working on settlement and cash operations has been increased twice. Respectively, and

loyalty is increased. At the same time, the Bank's employee improves the performance by means of

one-time and operational solution of all issues with the customer.

The new format also involves maintenance not at the operating desk (counter), but on comfortable

chairs located in the coffee areas of the Bank, which will allow customers to communicate with

employees at the same level, create an atmosphere of trust and comfort. In addition, within Light-

office, the employees will train customers to work with self-service devices.

Light-office Mobile offices are scaled in all branches of the Bank of Astana in Kazakhstan from 01-

January 2018.


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In order to increase the economic attractiveness of the Bank for foreign banks that provide

services for settlement and transfer operations of the Bank in foreign currencies, by increasing the

turnover of SWIFT transfers, the Bank launched a special Offer for SWIFT transfers.

The preferential tariffs are established in the promotion period on SWIFT transfers:

Transfer in the amount up to US $ 10,000 - US $ 25 per transfer;

Transfer in the amount from US $ 10,001 to US $200,000 - US $ 30 per transfer;

Transfer in the amount of more than US $ 200,000 - US $ 60 per transfer.

The automated Safe depository has been launched in branches in Ust-Kamenogorsk and Pavlodar. The location of the automated Safe depository in the 24-hour self-service zone (24/7) allows customers to use the safe storage service at any time of the day. Advantages of automated Safe depository:

24-hour access with the possibility to place and withdraw the values at a convenient time for you, 24 hours a day, seven days a week

self-service system - working with Safe Deposit boxes without Bank employees

secure access with plastic magnetic card, PIN-code, fingerprint (if available) and box lock

additional identification by scanning a fingerprint of the client

a wide variety of boxes of different size

possibility to store objects weighing up to 20 kg

ease of use

convenient location of Safe depository in the Central part of the city

Corporate lending

Corporate lending in the Bank of Astana can attract any effective legal entity.

The loans are provided for a period of up to 84 months in accordance with the Bank's internal

requirements in tenge and foreign currency in cash and in the form of contingent liabilities for types of

collateral defined by the Bank. In general, the issue of the need to provide collateral (security), its

structure and volume is decided on an individual basis depending on the client's compliance with the

parameters established by the internal regulations of the Bank. The interest rate is determined on the

basis of the financial market conditions, as well as individual credit conditions and the client's solvency.

The amount and composition of the Commission payments are established taking into account the

lending regime, the characteristics of the credited transaction and other factors. The source of

repayment of the loan is the cash flow from the current production and financial activities of the

Customer.

The Bank of Astana follows the global trends of business financing, adapting the best of them

for the market of Kazakhstan.

In 2017, the Bank actively participated in support of state financing programs through the

"Damu Entrepreneurship Development Fund", "National Managing Holding "KazAgro", "Agrarian

Credit Corporation".


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The Bank offers the blank tender guarantees to the entrepreneurs participating in tenders for

procurement the most frequently. The potential supplier has the right to provide a Bank guarantee as

a security for the bid to participate in the tender in accordance with the Law of the Republic of

Kazakhstan "On public procurement", and then to the customer as a guarantee of performance of

obligations under the contract. The convenience of the process is that the entrepreneur cannot block

their money, which is necessary in order to participate in the tender, and not to distract them from the

turnover. It should be noted that in particular, in accordance with the current product conditions, the

blank tender guarantees are issued for the purpose of participation in the tender for public

procurement, for the procurement of national holdings, its subsidiaries.

In addition, I would like to inform you that in early 2017 the Bank summed up the results of the

launch of the pilot project "Tender guarantees with delivery to the client's office", given the positive

effect of the pilot project in April 2017, the Bank successfully replicated the project to all regional

branches.

Also, special attention will be paid to "cross-sales", which involves increasing customer loyalty

through the implementation of the comprehensive service in the form of meeting all financial needs

of customers.

Lending to small and medium-sized businesses

Bank loans for small businesses are one of the effective tools for the development of

entrepreneurship. Prompt receipt of funds allows the owners of companies to respond quickly to

changes in the situation. Small business loans is an opportunity to expand the industrial or commercial

base, introduce innovative technologies, equip new work places, etc. The individual entrepreneur loan

programs are designed for different needs.

The Bank launched a unique product "Microbusiness", specially designed for individual

entrepreneurs, who have long been outside the interests of commercial banks.

Lending to small businesses, or rather micro businesses, was incorporated into the development

strategy of the Bank of Astana. Almost the entire 2017 year was spent on automation of processes,

writing a scoring model, the integration of our systems with different platforms, the implementation

of tablet solutions from receiving an application to issuing a loan and servicing after receiving a loan.

The program in pilot mode worked in several regions, meanwhile we observed the quality of the

portfolio to get the full picture. Only after that we came prepared for the industrial launch of our

service for the Kazakhstan market.

Following the chosen strategy for digitalization of processes, the Bank first of all developed a

system of verification of potential customers, where it is possible to make a preliminary decision within

two minutes. Then it integrated with the relevant software so that the client could open a current

account automatically, without going from the credit expert to the operator and back. Also, it

integrated with the platform for lead generation (generation of potential customers' applications), on

the basis of which it can manage traffic and purposefully direct it to those regions where there is a

need for volumes. All processes have been adapted to the tablet solution. In addition, with the online

credit Committee the Bank built a tracking - monitoring system in real time, which allowed to get the

first results.

The advantage of the digital approach is that it is possible to send in a goal-directed manner the

online traffic of several thousand customers to the regions on demand in the product. That is, now you

do not need to go to the market and distribute brochures, do not let the "radio room", the Bank


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manages traffic on the Internet in real time. Many processes have taken place thanks to the Bank's

strong IT team, which allows to build and integrate these solutions. In the age of digitalization, it is

really important.

The individual entrepreneurs (IE) are the customers who have come to the gray zone. The Banks

develop products for individuals (Express loans, mortgages, car loans, credit cards) and for legal entities

(lending to small and medium-sized businesses (SMBs) and the corporate sector), but almost no one

works with IE, and even if they work, then consider small entrepreneurs as individuals, calculating their

income on wages in the Declaration, or as a legal entity – LLP, where the format and volume of business

do not fit the product conditions.

Although in fact, the potential of the market is more than 1 million IE, which remain without

proper attention of banks, at the mercy of microcredit organizations. In many developed countries, the

individual entrepreneurs are the basis for the economic well-being of many families and communities.

When implementing scoring, the Bank made it possible to provide a preliminary solution to the

customer online to save his/her time and Manager's time. An individual entrepreneur can find out

whether the loan is approved or not by entering his/her data online (IIN and phone number) without

visiting the Bank. And if approved, then how much. In other commercial banks, the customers to

receive a response collect a full package of documents and receive a refusal in the best case after a

week of waiting.

In case of a positive decision, the customer can send documents remotely, after which the Bank's

employees go to his/her address to confirm the business. The lending process is completed by the

decision of the online Committee, which allows you to get a loan in just 1-2 days.

At the same time, the Bank of Astana in the medium and long term carries out the

implementation of state financing programs of SMBs at the expense of funds allocated from

"Entrepreneurship Development Fund "Damu" JSC, within the allocated funds the development of

Zhibek-Zholy, Damu-regions III programs are actively underway. The repayments from customers will

be re-allocated to support the domestic economy, and support will be provided by subsidizing part of

the interest rates by the state in order to reduce the level of the customer's debt burden.

Retail lending The development of retail business in the Bank in 2017 is due to the license of the national Bank

of Kazakhstan to carry out operations related to retail products and services. In 2017, there is a stable growth in the portfolio of both deposits for individuals and retail lending.

Within the framework of retail lending development in the past year, the Bank has carried out the following activities:

Automation of the stages of credit application - elimination of the human factor - reduction of operational risks;

procedures on optimization of product lines has been begun

making the decisions on standard projects;

implementation of measures to optimize processes of postcredit debt service.


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Payment cards The Bank began to implement the issue of payment cards, beginning in the fall of 2014. The Bank

of Astana was the first among Kazakhstan STB in 2015 to offer a service for remote order of payment

cards and their free express delivery by couriers to the addresses specified by customers in the

applications. Provision of the most popular banking services with payment cards and via remote

channels – mobile banking and Internet banking - around the clock and regardless of the location of

customers is currently the main focus in the retail segment of the Bank of Astana activity. Expanding

the geography of the Bank's presence through the service provision of remote order and payment cards

delivery is one of the successive stages in the development of the Bank.

Results for 2017 (year-end) 1. It is issued: 610,468 pcs, including:

debit cards: 475,859 pcs.; salaries + employees: 1,109,812 pcs.; credit cards: 24,797 pcs.;

2. Growth for the period (2016): +454,649 pcs. (+292%), including:

debit cards: + 376,957pcs. (+381%); salaries + employees: + 641,68 pcs. (+141%); credit cards: +13,524 pcs. (+120%);

3. CIF*: 587,325 pcs.; 4. Closed cards: 23,143 pcs. (4% of all issued cards). * Cards in Force - the number of all issued and not closed cards

Issued cards

Issued cards (cumulatively), thousand pieces


BANK OF ASTANA

21


The Bank of Astana focuses on increasing loyalty from existing and potential customers and for this purpose makes its services more profitable, introduces new bonus programs. In 2017, several customer-friendly tools were introduced:

Holders of the Bank's payment cards are able to generate their own PIN code using the e-pin function.

TARGET REGIONS

Operations area Target regions Non-target regions

Product line improving

Individual product line offers developing. Launch of a unique service for courier delivery of cards

Launch of the advanced mobile Bank for retail customers. Launch of mass scale trendy campaign, according to the results of which the

Bank is consistently associated with high technologies and mobility

Launch of processing and card business. Launch of Internet banking for retail and corporate clients. The first one for services

on delivery cards in hand.

First card

610,000 cards

155,415 cards

29,706 cards

1,263 cards

(Fact)

(Fact)

(Fact)

(Fact)

Staff

Staff

Staff

Staff

August 2014


BANK OF ASTANA

Service in the Bank's own POS terminals is implemented.

During the year, a number of projects have been implemented that will significantly improve the level of service and expand the range of services offered:

Wargaming co-branded card is launched, allowing the holders receiving in-game currency in the game World of Tanks, carrying out non-cash transactions on the cards.

The card with a unique Wonder Women design is launched.

The first in Kazakhstan "Al Saqr Finance co-branded card" is launched. This is a debit payment multi-currency card that complies with the rules and principles of the Sharia.

"Social card" project - a product designed to enroll pensions and benefits from the National budget with preferential terms of service is launched.

"Forbes Card" is launched. This is a debit payment multi-currency card created for successful people. The Bank sends part of the money spent by customers to the Journalism Fund.

Completion of all certification works and obtaining approval from the IPS to bring their own acquiring (POS/ATM) into commercial operation.

The purpose of the Bank is also to provide profitable banking products in combination with

quality and affordable service to customers. According to the new strategy, in the medium term, the Bank of Astana should become a leading

Kazakhstan Bank offering its customers the expanded remote service opportunities, making maximum use of innovative technologies and IT solutions.

Remote service channels. Internet and mobile banking for individuals.

Retail banking is already becoming a digital business thanks to the rapid spread of unlimited

access and availability of mobile devices. Globally, on average, more than half of customer transactions

go through online or mobile phone. Most of these operations are conducted in advanced Northern

markets and in Australia.

According to the Bain&Company study made last year (the study involved 78 of the largest banks

in the world), if we add also the use of ATM machines, which are increasingly connected to the Internet,

now the share of digital transactions has reached 85% in the most advanced countries and this figure

will reach 95% in the near future.

But there are still a lot of banks that are only at the beginning of this path. Less than half of

consumers do not use their smartphones for Internet banking in developing countries, and 30% in

developed countries.

In the new strategy, in the medium term, the Bank of Astana should become the first Kazakhstan

Bank to operate in the 24/7 format, offering its customers the expanded remote service opportunities,

making maximum use of innovative technological and IT solutions. Based on this positioning, the

priority target audience - small and medium-sized businesses, individuals with average and above

average income is the future basis of the Bank's business.

When creating a mobile application, the Bank's team carefully studied the existing applications

in Kazakhstan, Russia, got acquainted with analogues in the US and Europe. When the project was

launched, a fairly wide range of functionality was provided in the web and mobile version, designed


BANK OF ASTANA

for the customers of the Bank of Astana and the customers with accounts in other Banks. The Internet

banking system with a mobile application for individuals has been launched into combat operation

since 2015, for six months of development there are already more than 5,000 active users, most of

them are not holders of salary cards of the Bank of Astana, but successfully use the application.

Now the Bank of Astana application is available for users of devices on IPhone and Android

platforms. There is a simple and quick way to register (all you need is an email address and a mobile

phone number). As part of the execution of the Bank's strategy, the users were asked to make any

payments in mobile banking 24/7.

In the mobile application for the user all kinds of intra-Bank transfers are offered, including in

foreign currency. The foreign currency translation and conversion are made without commissions

around the clock, including the conversion inside the Deposit. An important addition is that all types of

payments without commissions and it is 0 tenge. The user using the mobile application can also make

the purchase of compulsory legal liability insurance with free delivery.

An integral part of the development strategy is the provision of banking products with delivery

to the client, eliminating the need to contact the Bank. With the help of our application, the user will

be able to make an order for the issue of a payment card with delivery "in hand". In the near future,

services of remote opening of deposits and obtaining retail loans, revolving cards will be available.

During the year, the following features are planned to be implemented which are currently being

tested:

Interbank transfers in favor of legal entities and individuals,

Fast international transfers,

Purchase of all types of insurance with delivery to the customer,

Complex banking services: remote issuance of payment cards with delivery to the customer, opening of deposits and obtaining unsecured loans.

EDS NVC (electronic digital signature of the National Verification Center) will be used in complex

services. The emphasis in 2015 will also be on the security of the system, in connection with which a

project will be launched to introduce the special software used in European banks, without analogues

in the CIS.

Internet banking for legal entities

As part of the mobile development strategy of the Bank of Astana, since mid-2014, the work has

been actively carried out to develop a new system of remote service for legal entities, which was

launched in January 2015. The basic principles of building a new system is a wide functionality to meet

the needs of SMB customers and ease of use. In a relatively short time it was possible to create a

competitive product. The main differences from similar systems in the market of banking services

include:

On-line system operation; o Working with universal EDS NVC, which many customers already use in the work with

the tax committee of the RK and egov, it eliminates the need to obtain separate special keys/devices;

Minimum market rates for services in remote channels;


BANK OF ASTANA

All types of payments, including currency payments; special approach to rates for currency transfers;

Foreign currency translation /currency conversion;

Bids for Bank products from the application;

Ease of use due to the "easy" interface;

Integration with accounting systems;

Control over subsidiaries (holding structure). The owner of several companies has the opportunity to work with the accounts of each of them in the same system, also it is implemented different levels of accesses, from just "observer" to the first and second signature of documents.

The system provides all kinds of services for IP owners, it is a fairly large segment in our market.

Currently, work is under way to create Kazakhstan's first mobile app for legal entities with

opportunities of viewing the accounts and the signing of the documents. Taking into account that it

will allow company managers supporting their business anywhere in the world, we think this service

will be in demand in the market. Also, by the end of the year, it is planned to develop in the direction

of unification of channels. The system for individuals and legal entities should have general principles

of work. When a customer comes into one mobile application and has access to their personal accounts

and accounts of the company, carrying out all kinds of banking operations. Thus, the goal of mobile

banking creating is fully achieved without the need to visit the Bank’s branches.

FINANCIAL AND ECONOMIC INDICATORS

34 102 60851 996 783

139 080 652

65 632 908

81 204 263

131 824 973

181 668 650

169 889 325

127 439 395

223 670 469

361 004 637

339 682 133

2014 2015 2016 2017

BANK ASSETSOther assets

Property, plant and equipment andintangible assets

Loans to customers

Loans and advances to banks and otherfinancial institutions

Financial assets available for sale

Financial instruments at fair value

Cash and cash equivalents

Total assets

thousand tenge


BANK OF ASTANA

The Bank's assets for 2017 in fact amounted to 339.7 billion tenge, an outflow over a year of 21.3 billion tenge or 6%. Cash and cash equivalents in 2017 decreased by 73.4 billion tenge and amounted to 65.6 billion tenge, which was reflected in the outflow of 53%. Fixed assets and other assets for 2017 amounted to 95 billion tenge, thereby increasing compared to the previous year by 64.3 billion tenge.

Dynamics of the loan portfolio

01.01.2017 01.07.2017 01.10.2017 01.01.2018

Retail 44 751 32 907 25 403 24 684

cards 960 1 285 1 419 1824

Corporate/SME 132 472 141 979 148 399 134 039

Total 177 223 176 172 175 220 160 548

Loan portfolio for 2017 year. Decreased by 9.5% to 170.4 billion tenge. The growth of the loan portfolio is mainly due to an increase in the loan portfolio for CB / SME and RB;

As of 01/01/2018, the loan portfolio ranked 16th among Kazakhstan Banks, having dropped from 15th

position in comparison with 01/01/2017, the market share for this period was 1.32%;

44 75132 907 25 403 24 684

132 472 141 979 148 399 134 039

0

40 000

80 000

120 000

01.01.2017 01.07.2017 01.10.2017 01.01.2018

Retail Corporate/SME

7 477 346 13 340 011 6 611 745 527 738

81 204 263

131 824 973

181 668 650

169 889 325

88 681 609

145 164 984

188 280 395

170 417 063

2014 2015 2016 2017

Dynamics of the loan portfolio

Loans to customers

Loans and advances to banks and otherfinancial institutions


BANK OF ASTANA

The Bank's total liabilities for 2017 amounted to 291.3 billion tenge, the outflow for the year by 38 billion

tenge or 12%. The prevailing share of the funding base is formed at the expense of current accounts and

customer deposits, amounting to 90.9% of the total liabilities of the Bank as of 01.01.2018. Other liabilities of

the Bank are represented by the accounts and deposits of Banks and other financial institutions, as well as other

liabilities.

The Bank's funding base shows a natural increase in parallel with the growth rates of the Bank's assets. In 2017, the Bank's deposit portfolio in the form of current accounts and deposits of legal entities and individuals generated an outflow of 10.4%, which in total is 30.8 billion tenge. A large share of the Bank's liabilities to customers consists of current accounts and deposits of legal entities with a share of 73.1% of the total aggregate amount of the deposit portfolio.

13 844 44845 844 884 31 099 930 20 097 849

94 973 470

145 182 100

295 582 457

264 810 845109 844 887

200 181 275

329 278 632

291 265 680

2014 2015 2016 2017

STRUCTURE OF LIABILITIESOther liabilities

Deferred tax liability

Subordinated bonds

Accounts Payable on Repo Transactions

Current accounts and deposits ofcustomers

Accounts and deposits of banks and otherfinancial institutions

Total, liabilities

6 760 89327 285 666

44 013 37071 128 486

88 212 577

117 896 434

251 569 087 193 682 359

94 973 470

145 182 100

295 582 457

264 810 845

2014 2015 2016 2017

Deposit portfolio (liabilities to customers)

Current accounts and deposits of legalentities

Current accounts and deposits ofindividuals

Total, liabilities to customers

thousand tenge

thousand tenge


BANK OF ASTANA

Equity capital was 48.4 billion tenge as of 01.01.2018. The increase for 2017 amounted to 16.7 billion tenge due to the increase of the authorized capital by additional issue of common shares, including through profit growth. Net profit as of 01.01.2018 amounted to 1,315.3 million tenge. Growth of equity capital from 2014 to 2017. Amounted to 30.8 billion tenge, including the annual capitalization of the Bank.

Prudential regulations for capital adequacy (k1, k1-2 and k2) are maintained in accordance with the requirements set by the National Bank of Kazakhstan without violations.

2014 2015 2016 2017

17 594 50823 489 194

31 726 005

48 416 453

Equity capital (in million tenge)

45%34%

53%

12,40%

10,70% 10,90%

12,60%

15,00%

12,60%

16,70%

13,90%

11,90%

10,00%

11,00%

12,00%

13,00%

14,00%

15,00%

16,00%

17,00%

18,00%

2014 2015 2016 2017

Coefficients of capital adequacy

k1 k1-2 k2


BANK OF ASTANA

1) Net interest income 2) Net fee and commission income 3) Operating income 4) Total income

In 2017, compared to 2016, interest income increased by 7,323 million tenge, or by 103.73%;

Net commission income of the Bank for 2017 amounted to 1,889 million tenge, thereby increasing compared to 2015 by 281 million tenge;

The profitability of the Bank's assets for 2017 reflects a decrease from 0.6% to 0.4%

Return on equity for the year 2017 decreased from 6% to 3.9%

4 156 596

6 237 1437 059 250

14 381 931

477 0401 009 712 1 608 197 1 889 483

5 030 906

8 879 0427 951 561

19 554 279

1984 074 1394 686 994 940

6218 856

2014 2015 2016 2017

Income structurethousand tenge

11,2%

4,4%

3,5%

1,6%1,4% 1,1%0,6% 0,4%

10,6%

7,7%

6,0%

3,9%4,6%

3,2%

2,0% 1,8%

0,0%

2,0%

4,0%

6,0%

8,0%

10,0%

12,0%

01.01.2015 01.01.2016 01.01.2017 01.01.2018

Profitability of the Bank

RO – Returnon ROA - Return On Assets

ROE - Return On Equity ROIC - Return On Invested Capital


BANK OF ASTANA

RISK MANAGEMENT

Risk management is at the core of banking activities and is an essential element of the Bank's operations. The main objective of the Bank in the field of risk management is to improve the risk management system appropriate to the nature, scope of activities and long-term objectives of the Bank, the profile of risks accepted by the Bank, as well as meeting the needs of further business development and regulatory requirements. The risk management system is a system of organization, policies, procedures and methods adopted by the Bank in order to identify, measure, control and monitor the risks of the Bank in a timely manner to ensure its financial stability and stable operation.

Risk management policies and procedures

The Bank's risk management policy is aimed at identifying, analyzing and managing the risks to which the Bank is exposed, establishing risk limits and related controls, as well as continuously assessing the level of risks and their compliance with the established limits. Risk management policies and procedures are reviewed on a regular basis to reflect changes in the market situation, proposed banking products and services, and emerging best practices.

The Board of Directors is responsible for the proper functioning of the risk management system, for managing key risks and approving policies and procedures for risk management, and for approving major transactions.

The Management Board is responsible for monitoring and implementing risk mitigation measures, and also ensures that the Bank operates within the established risk limits. The duties of the Head of the Risk Department include general risk management and monitoring of compliance with the requirements of the current legislation, as well as monitoring the application of common principles and methods for the detection, evaluation, management and reporting of both financial and non-financial risks.

Provision of «three-lines-of-defense».

In the process of risk management activities, all structural units of the Bank are involved in the assessment, acceptance and control of risks:

Acceptance of risks (1st line of defense): the Bank's structural units directly preparing and carrying out the transaction are involved in the process of identification, assessment and monitoring of risks, and comply with the requirements of internal regulatory documents in terms of risk management, and take into account the level of risk in the preparation of the operation;

Risk management (2nd line of defense): the Bank's structural units and collegial bodies responsible for risk management develop risk management mechanisms, methodology, assess and monitor the level of risks, prepare consolidated risk reporting, perform risk aggregation, calculate the amount of claims for risks to total capital;

Internal audit (3rd line of defense): conducts an independent assessment of the quality of existing risk management processes, identifies violations and offers suggestions for improving the risk management system.

Risks to which the Bank is exposed.

In the course of its operations, the Bank manages the following types of risk: credit, market, operational risks, liquidity risk and other risks.

Credit risk


BANK OF ASTANA

Credit risk is the risk of financial losses arising as a result of non-performance of obligations by the borrower or counterparty of the Bank. The Bank manages credit risk through the application of approved policies and procedures, including requirements for establishing and maintaining credit risk concentration limits, and through the establishment of Credit Committees, whose functions include active monitoring of credit risk. To increase the effectiveness of the decision-making process, the Bank has established a hierarchical structure of credit committees, depending on the type and magnitude of the exposure to risk. The credit policy is reviewed and approved by the Board of Directors.

When managing credit risk, the Bank takes into account the limits set for one borrower / group of interrelated borrowers, controls the level of concentration of risks by sectors of activity of borrowers, regions. When analyzing loan projects, a comprehensive risk assessment is carried out, including financial and legal risks; the assessment of collateral is conducted, the qualitative and quantitative indicators of the project are analyzed. In order to minimize possible losses related to the financing of client projects, the Bank continuously monitors the loan portfolio for the presence of alarm signals and, if necessary, applies preventive measures to reduce risks. As of 01.01.2018 a significant proportion in the structure of the loan portfolio of the Bank is held by corporate business and SME (86%).

154 85786%

25 83814%

Segmentation of the loan portfolio for 01.01.18, million tenge

Corporate business and SME Loans to retail customers


BANK OF ASTANA

Market risk

Market risk is the risk that the fair value or future cash flows of a financial instrument will change due to changes in market prices. Market risk consists of currency risk, interest rate risk, and price risk.

The task of managing market risk is to manage and control that the exposure to market risk does not go beyond acceptable parameters, while ensuring the optimization of the profit received for the accepted risk.

Market risk is managed and controlled by the Asset and Liability Committee (ALCO), both at the Bank's level as a whole and at the level of individual transactions.

The Bank is guided by the requirements established by regulatory enactments and recommendations of the regulatory body in the process of managing market risk.

Analyzing various quantitative and qualitative indicators, using special models and methods the Bank identifies market risks. Applicable models and methods for measuring market risks are reviewed on a periodic basis to ensure the adequacy and acceptability of the instruments used.

The Bank manages market risk by setting limits on the open position with respect to the size of the portfolio for individual financial instruments, the timing of changes in interest rates, currency position, loss limits and regular monitoring of compliance, the results of which are reviewed and approved by the Board.

Liquidity risk

Liquidity risk is the risk that the Bank may face difficulties in attracting funds to fulfill its obligations. Liquidity risk arises when there is a mismatch in the maturity of assets and liabilities. The

Loans to retail customers14%

Trade23%

Agriculture, timber and woodworking industry

11%

Production15%

Lease5%

Financial services3%

Services related to construction and installation works

6%

Construction5%

Research and developement5%

Mining industry / metallurgical industry3%

Logistic complexes and transport services1% Mass media

1%

Other services8%

Segmentation of the loan portfolio by sectors of the economy for 01.01.18, million tenge


BANK OF ASTANA

coincidence and / or controlled mismatch in terms of maturity and interest rates of assets and liabilities is fundamental to the management of liquidity risk. To assess and analyze liquidity risk, the Bank uses various systems and instruments to objectively determine the extent and extent of the impact of liquidity risk on the Bank's operations. For example, an effective method of strategic analysis of liquidity is the gap analysis, which allows you to see the gaps between the assets and liabilities of the Bank in terms of terms. GAP analysis also makes it possible to identify problem areas that impede the development of the Bank. The Bank conducts a GAP analysis of interest, tenge, dollar assets and liabilities on a monthly basis. A general GAP analysis allows you to see the full picture of the liquidity of the Bank and, if necessary, regulate it.

The Bank maintains the necessary level of liquidity in order to ensure the continued availability of funds necessary to meet all obligations as they mature. The liquidity management policy is reviewed and approved by the Board of Directors.

The Bank seeks to actively support a diversified and stable structure of financing sources, as well as a diversified portfolio of highly liquid assets, so that the Bank is able to react quickly and without sudden fluctuations to unforeseen liquidity requirements.

Liquidity Cushion for 01.01.2018y.

The liquidity reserve of the Bank is represented directly by liquid funds ensuring instant liquidity of the Bank (cash, correspondent accounts, uninvested balances), as well as liquid assets that can be transformed into cash up to 7 days (reverse repurchase agreements, CB available for sales, "currency swap" operations with an overnight term), and short-term interbank deposits.

The total volume of liquid assets as of January 1, 2018 is 66 606 million tenge.

The set volume of short-term liquidity allows the Bank to maintain its solvency, timely fulfill its obligations and invest in short-term liquidity placement instruments.

01.01.2018 In million tenge.

7 810 Cash

24 357

Correspondent account in the national bank of the republic of kazakhstan and contributions to the national bank of the republic of Kazakhstan (one night).

13 045

Correspondent accounts in other banks

722 Government securities

19 222

Operations "reverse repurchase agreements", swap

1 450 Deposits located in other banks

66 606 Total, liquidity

The Bank ensures compliance with regulatory requirements in terms of liquidity, including the coefficients of urgent and currency liquidity.

The Treasury monitors the liquidity position on a daily basis. Also on a regular basis, the Risk Department and the Treasury conduct "stress tests" taking into account a variety of possible scenarios of market conditions in both normal and unfavorable conditions.


BANK OF ASTANA

Liquidity risk is managed and controlled by ALCO, both at the level of the Bank as a whole and at the level of individual transactions. Decisions on the liquidity management policy are made by the ALCO and executed by the Treasury.

Operational risk

Operational risk management in the Bank is carried out on a permanent basis with the help of the following operational risk management tools:

development, implementation and continuous development of the operational risk management system;

monitoring and evaluation of the level of the bank's operational risk, including on the basis of information received from other lines of defense;

formation and provision of reports or other information to the Board of Directors of the bank, Authorized Collective Entity and (or) the Management Board of the Bank on IT and IS risk management;

interaction and consultation of structural units on the management of operational risk issues;

implementation of the formation of consolidated reporting on the events of operational risk and monitoring the implementation of the plan of measures to eliminate them;

control over the timely entry of information on operational risk events into the operational risk database by risk coordinators;

planning, coordination and analysis of the results of self-assessment of operational risks;

development of key operational risk indicators and threshold values together with structural subdivisions;

planning and coordination of work on scenario analysis;

development and formation of a risk map;

implementation on a periodic basis (at least once a year) of a comparative analysis of operational risk assessment tools.

The Bank has introduced a system of risk-coordinators to manage operational risks. In each structural subdivision of the Bank and in the branches, risk coordinators are appointed. They provide work on identifying and communicating information on operational risk incidents to the Risk Department.

All operational risk incidents are recorded in the Database, which details the causes of the risks, the damage caused to the Bank, as well as the measures taken or planned to minimize / eliminate operational risks. Also, the Risk Department carries out proper control over the implementation of all risk reduction measures.

All incidents of operational risk are reported to the Management Board of the Bank within the framework of monthly reports and to the attention of the Board of Directors through quarterly information.

Risk of information technology

Risk management of information technology and information security in the Bank is carried out on an ongoing basis with the help of the following risk management tools:

development, implementation and continuous development of the IT and IS risk management system;


BANK OF ASTANA

monitoring and evaluation of the level of the Bank IT and IS risks, including on the basis of information received from other lines of defense;

formation and provision of reports or other information to the Board of Directors of the bank, Authorized Collective Entity and (or) the Management Board of the Bank on IT and IS risk management;

Participation in the Bank's projects, identification of possible IT and IS risks, interaction and consultation of structural units on IT and IS risk management issues;

development and formation of a risk map;

implementation on a periodic basis (at least once a year) of a comparative analysis of IT and IS risks.

Risk management of information technology and information security in the Bank is carried out through the implemented risk management system of information technology and information security, including the identification, assessment, minimization and monitoring of infrastructure risks, risks of vulnerable IT processes and IT systems. Identification of threats and vulnerabilities of IT and IS is carried out in close cooperation with the IT department and the Information Security Service.

The Bank implements measures to equip with necessary software, automate internal

accounting processes and automate the formation of key risk indicators of the Bank in order to improve the internal models and information systems for IT and IS risk management

SOCIAL RESPONSIBILITY

Charity and sponsorship

The Bank of Astana is a socially responsible institution, so for several years the Bank provided charitable assistance to children with disabilities, as well as veterans of the Great Patriotic War. And in 2014, the Bank made a contribution to the development of business in Kazakhstan by sponsoring the Astana Business Chamber in launching a business portal for entrepreneurs www.astana-2050.kz. This portal was launched on the Day of the Capital. The portal facilitated the access of business information about the capital to Kazakh entrepreneurs, as well as foreign investors. The business portal contains analytical information on all sectors of the capital's economy, on tools for public financial support, as well as a catalog of city enterprises with contact details and a lot of interesting information for entrepreneurs. This is actually a unique event and innovation. Since it is often difficult to start or develop your business because there is not enough information, you need to ask for it, it then comes not quite right. And here there is a powerful information resource. That is, anyone who wants and does not understand anything in business, but who wants to start his business will see there a lot of information and niches that could be developed. Thus, the Bank contributes to the development of business in Kazakhstan.

In addition to developing the business, the Bank also responsibly approaches the promotion of

healthy lifestyles and the development of sports culture in the country, as the Bank acted as one of the

sponsors of the International Golf Tournament "President's Cup".


BANK OF ASTANA

CORPORATE GOVERNANCE

Corporate Governance System

The system of corporate governance of Bank of Astana JSC determines the main standards and

principles used in the management of the Bank, including relations between the Board of Directors and

the Management Board, shareholders and officers of the Bank, the procedure for the functioning and

decision-making of the Bank's bodies. The principles of corporate governance are the initial principles

that guide the Bank in the process of forming, functioning and improving its corporate governance

system.

The Bank's corporate governance is primarily based on respect for the rights and legitimate

interests of all its shareholders and the status of the Bank itself and is aimed at achieving the growth

of Bank's performance, including the growth of the Bank's assets, job creation and maintenance of the

Bank's financial stability and profitability.

The Bank adheres to the following principles of corporate governance aimed at creating trust

in relations arising due the management of the Bank:

providing shareholders with a real opportunity to exercise their right to participate in the management of the Bank;

creation of a real opportunity for the Bank's shareholders to participate in the distribution of the Bank's net income (receipt of dividends);

ensuring timely and complete submission to the Bank's shareholders of reliable information related to the Bank's financial position, economic indicators, performance results, management structure of the Bank, in order to ensure that the Bank's shareholders and investors make informed decisions;

ensuring equal treatment of all categories of the Bank's shareholders;

ensuring maximum transparency of the activities of Bank officials;

Ensuring the Board of Directors of the Bank provides strategic management of its activities and effective control over its activities for the activities of the company's executive body, as well as the accountability of directors to its shareholders;

Ensuring the Bank's Management is able to conscientiously implement effective management of the Bank's day-to-day operations, as well as to establish the accountability of the Bank's Board to the Board of Directors of the Bank and its shareholders;

ethical standards for the Bank's shareholders;

ensuring the functioning of an effective internal control system of the Bank and its objective evaluation.

Share capital

As of December 29, 2017, the authorized share capital of the Bank consisted of 100,000,000 shares (in 2016: 32,000,000 ordinary shares), and the authorized, issued and fully paid-up capital consisted of 36,081,627 ordinary shares (in 2016: 26,882,601 ordinary shares shares). Throughout 2017, the Bank increased the number of authorized shares to 100,000,000 shares, on June 7, 2017, Mr. Tokhtarov O.T. acquired in addition 1,739,131 ordinary shares of the Bank for compensation in the amount of 2,000,001 thousand tenge, the calculation of which was effected in cash.


BANK OF ASTANA

On June 30, 2017, the Bank increased its authorized capital by KZT 5,300,000 thousand by placing common shares of the Bank on an IPO to an unlimited number of investors at Kazakhstan Stock Exchange JSC. On December 14, 2017, the Bank secondarily placed its shares on the SPO to an unlimited

number of investors at Moscow Interbank Currency Exchange (Moscow Stock Exchange) in the amount

of 2,881,835 at a price of 215 rubles per share.

Organizational Structure

The organizational structure of the Bank is built on a linear-functional type and provides the following:

prompt performing of actions on orders and instructions given by superior managers to inferiors;

rational combination of linear and functional relationships;

stability of authority and responsibility for staff;

unity and clarity of management;

the efficiency of decision-making and executing is higher than in the linear structure;

personal responsibility of each manager for the results of the activity;

professional solution of problems by functional services specialists.

Main divisions involved in operating activities:

Business Development and Support Division (small and medium business, retail business);

Corporate Lending Division;

Sales Channels Division;

Payment Cards Division;

Operations Division.

The Board of Directors of the Bank

The Board of Directors is the managerial body of Bank of Astana JSC that carries out the general

management of the activities of Bank of Astana JSC, except for the issues related to the exclusive

competence of the General meeting of shareholders.

Members of the Board of Directors

Surname, name, if any-patronymic, year of birth of the membersof the Board of Directors

and date of taking office

positions held by each member of the Board of Directors for the last three years and currently, in chronological order, including

part-time Tokhtarov Olzhas Tanirbergenovich

Year of birth: July 24, 1980

Chairman of the Board of Directors of Bank of

Astana JSC (date of taking office since

23.07.2014)

Since April 2015 – up to present - Independent Director, Member of the Board of Directors of the National Management Holding KazAgro, JSC 23.07.14 - up to present – Member of the Board of Directors, Chairman of the Board of Directors of Bank of Astana, JSC. 28.01.14 - up to present - Member of the Board of Directors of Bank of Astana, JSC; 10.07.13 - 08.11.13 - Member of the Board of Directors of Bank of Astana JSC;


BANK OF ASTANA

12.03.12 - August 19, 2014 - Member of the Board of Directors of SAT & Company JSC; 07.11.08 - 18.07.2014 - Chairman of the Board of SAT & Company JSC;

Mamytbekov Asylzhan Sarybayevich

Year of birth: September 17, 1968

Member of the Board of Directors of Bank of

Astana JSC (date of taking office – 06.06.2016).

06.06.2016 – 20.12.2017 - Member of the Board of Directors, Independent Director of Bank of Astana JSC; 11.04.11 - 06.05.2016 – Minister of the Ministry of Agriculture of the Republic of Kazakhstan in Astana;

Dauletbayev Marat Turekhanovich

Year of birth: August 16, 1975


Astana JSC, Independent Director (date of taking

office – 19.05.2011)

19.05.11 – up to present - Member of the Board of Directors, Independent Director of Bank of Astana JSC.

Lavrentyev Andrey

Year of birth: June 29, 1979


Astana JSC (date of taking office – 29.11.2016).

21.08.2017 – 17.10.2017 - Member of the Board of Directors, Independent Director of Bank of Astana JSC 29.11.2016 - 22.02.2017 - Member of the Board of Directors, Independent Director of Bank of Astana JSC 10.03.15 - up to present - Chairman of the Board of Directors of Allur Group of Companies JSC 23.06.15 - up to present - Member of the Board of the Union of machine Builders of Kazakhstan 27.11.14-09.03.15 - Member of the Board of Directors of Allur Group of Companies JSC 25.07.13 – up to the present time- President of the “Association of Kazakhstan’s Automotive Business” Union of legal entities 19.02.13 – up to the present - Member of the Board of Directors of Agromashholding JSC

Shagubatov Alexander Vyacheslavovich

Member of the Board of Directors, Independent

Director

Year of birth: October 13, 1980 (date of taking

office - March 20, 2015)

18.12.2015 - up to the present- Independent Director, Member of the Board of Directors of Standard Life Insurance Company JSC 20.03.15 - up to the present- Independent Director, Member of the Board of Directors of Bank of Astana JSC; 29.07.13 - up to the present - Member of the Board of Directors, Independent Director of “Standard Insurance” Insurance company JSC 01.01.13 - up to the present - General Director of “Regens”

Bekturganov Daniyar Bazarbekovich

Member of the Board of Directors

Year of birth: June 5, 1981 (the date of taking

office - January 25, 2016).

25.01.2016 – 06.09.2017 - Member of the Board of Directors of Bank of Astana JSC» 23.11.2015 – up to the present - President of Republican Public Association "Kazakhstan Federation of Grappling 25.08.2014 – 27.10.2015 - Chairman of the Board of Astana Finance JSC 16.11.2011-24.08.2014 - Managing Director of Astana Finance JSC

Management Board of the Bank

The executive body of Bank of Astana JSC that manages the current activities of the Bank, is the

Management Board (collegial body) headed by the Chairman.

Name, surname, date of birth of a Member the Board

Positions held by a Member of the Board for the last three years and currently, including part-time


BANK OF ASTANA

Chairman of the Board – Mailybaev Iskender Yedygeyevich Year of birth: May 25, 1979

20.03.2015 – up to present - Chairman of the Management Board of Bank of

Astana JSC The authority as follows: - providing the overall management of the activities of Bank of Astana JSC; - holding of meetings of the Board of Bank of Astana JSC; - accepting of operative and administrative decisions on the activities of Bank of Astana JSC; - interacting with the Board of Directors and shareholders of Bank of Astana JSC; -control and coordination of the activities of the members of the Board and directors of the branches. - representing of the Bank's interests in relations with the shareholders of the Bank, subsidiaries and affiliates and other third parties. - representing of the Bank's interests in relations with second-tier banks; - performing of operational interaction with third parties on issues of business development; - signing of contracts (agreements), reports, payment and information documents initiated by the Bank's structural divisions. 02.04.2014. - 20.03.2015. Deputy Chairman of the Management Board- Financial Director, Member of the Management Board of Bank Astana-finance JSC. 01.10.2010. – 10.15.2013. Financial Director, Member of the Management Board of Alliance Bank JSC

Managing Director, Member of the Management Board - Zhangabylov Mukhtar Serikovich Year of birth: October 05, 1981

27.03.2015. - up to the present - Managing Director, Member of the Management Board of Bank of Astana JSC The authority as follows: Representing the interests of the Bank in relations with government authorities, legal entities, enterprises, institutions, organizations, irrespective of the form of ownership of, with individuals / individual entrepreneurs, including courts with all the rights granted to participants of the process. Subject to compliance with internal regulations signing transaction agreements, orders for transactions and other relevant documents of the Bank aimed to provide of Treasury operations. Subject to compliance with internal regulatory documents signing general agreements on the terms of operations in the interbank market with counterparty banks, or other agreements and contracts that define and regulate the relationship between the Bank and counterparty banks in the interbank market. Signing orders and other administrative documents on behalf of the Bank in cooperation with organizations engaged in brokerage services and registration of transactions with securities. Subject to compliance with internal regulatory documents governing the Bank's procedures of procurement making transactions and signing property lease agreements, administrative agreements (contracts), agreements of Bank on receiving legal and consultancy services, marketing, consulting, advertising services and other agreements (contracts), concluded by a decision of the authorized body on forms approved by the Bank or agreed with the legal department, with legal entities and individuals / individual entrepreneurs related with the activity of Bank, for the amount within the approved budget and / or the approved estimate as well as sign the relevant invoices under concluded agreements (contracts),the acts of acceptance / transfer of goods / work performed / services provided, media plans and other necessary documentation. Signing the pledge agreements concluded to secure the fulfillment of debtors' obligations to the Bank under agreements on assignment of rights of claims (cession) as well as the agreements on assignment rights of claims (cession) and supplementary agreements thereto. Subject to compliance with internal regulatory documents signing the memorandums, contracts, cooperation agreements on behalf of the Bank and as well as insurance agreements, settlement contracts / agreements, supplementary agreements and appendixes upon the availability of decisions of


BANK OF ASTANA

authorized bodies (persons) of the Bank, including acts of work performed / rendered services, acts of acceptance and delivery and other documents arising from this. Subject to compliance with internal regulatory documents issuing and signing orders related to the economic activities of the Bank, including regulating procedures of procurement. Signing inquiries, notices, petitions, letters, claims, demands and other documents of a business nature addressed to state bodies, legal entities, enterprises, institutions, organizations, irrespective of the form of ownership, to individuals / individual entrepreneurs. 03.12.2013 - 27.03.2015. Managing Director of Bank of Astana JSC; 04.01.2012 - 01.02.2014 Managing Director of SAT & Company JSC

Managing Director, Member of the Management Board – Zhumagulov Aidos Bolatovich Year of birth: November 02, 1982

01.09.2016 – up to the present - Managing Director, Member of the Management Board of Bank of Astana JSC The authority as follows: Representing the interests of the Bank in relations with government authorities, enterprises, institutions, legal entities, organizations, irrespective of ownership, individual entrepreneurs, individuals on issues related to the activities of the Bank's supervised structural divisions. Signing reports, correspondence, inquiries, answers to inquiries, letters, information documents, notices, petitions, claims, demands and other documents of a business nature addressed to state bodies, enterprises, institutions, organizations, irrespective of ownership, to individual entrepreneurs, individuals initiated by supervised structural divisions of the Bank and within its competence. Subject to compliance with internal regulatory documents concluding and signing (amend, terminate) contracts, agreements, memorandums with legal entities, individuals, individual entrepreneurs on behalf of the Bank related to the operation of the supervised structural divisions of the Bank (with the exception of financing agreements) as well as the supplementary agreements thereto, including acts of acceptance and delivery, work performed / services rendered and other documents arisind from this. 07.12.2015-01.09.2016 Managing Director of Bank of Astana JSC 01.04.2013 – 04.12.2015 Vice President of Kazakhyuvelir JSC; 22.08.2011 - 29.03.2013 Director of Directorate Production Management of ZAO Russian Slavic Bank

Managing Director, Member of the

Board – Laushev Madi Sayasatovich Year of birth: December 18, 1984

April 2017 – up to the present - Managing Director, Member of the Management Board of Bank of Astana JSC The authority as follows: Representing the interests of the Bank in relations with government authorities, enterprises, institutions, legal entities and organizations, irrespective of ownership, individual entrepreneurs and individuals. Signing the agreements on mutual cooperation, framework / loan agreements, subsidy and / or indemnity agreements as well as supplementary agreements thereto with KazAgro National Holding Company JSC and its subsidiaries (including Kazagromarketing JSC), with Baiterek National Holding Company JSC and its subsidiaries (including DAMU Entrepreneurship Development Fund JSC) and other government agencies and legal entities within the framework of approved government programs. Performing all necessary actions to realize the rights and obligations of the Bank arising on the basis of these agreements and contracts. Representing the interests of the Bank in the Agrarian Credit Corporation JSC (hereinafter - the Corporation) on all issues of financing, including the right to conclude (amend, terminate) and sign the framework agreements / loan agreements as well as other types of agreements, supplementary agreements thereto and other documents required for processing loan transactions with the Corporation.


BANK OF ASTANA

Concluding and signing (amending, terminating) with legal entities / individuals / individual entrepreneurs on behalf of the Bank the following: - bank loan agreement, agreement about the opening of a credit line, ancillary agreements and supplementary agreements thereto on the basis of a decision of the authorized body of the Bank in accordance with established internal procedures; - pledge and other security agreements, re-pledge agreements, mortgage agreements and supplementary agreements thereto on the basis of a resolution of the authorized body of the Bank in accordance with established internal procedures; - indemnity agreements, guarantees and supplementary agreements thereto on the basis of the decision of the authorized body of the Bank in accordance with the established internal procedures. - bank deposit agreements and supplementary agreements thereto. Upon the availability of decisions of authorized bodies (persons) the Bank has the right to conclude insurance agreements and settlement contracts / agreements as well as supplementary agreements thereto. Signing (issuing) payment orders and instructions on withdrawal for obligations based on agreements with the Bank's customers to all second-tier banks of the Republic of Kazakhstan. Signing letters and necessary documents on the imposition and / or removal of encumbrances on the pledged property in the state registration authorities in accordance with the established internal procedures of the Bank. Carrying out the state registration of the right of pledge in the authorized registering body and as well as cancelling the right of pledge in the register of record on the availability of encumbrances of the Bank in the presence of a positive decision of the authorized body of the Bank in accordance with the established internal procedures of the Bank. Signing the agreements on assignment of rights of claims (cession) and supplementary agreements thereto as well as carrying out state registration of it in an authorized state body. Signing the consent of the subject of the credit history to provide information about it to credit bureaus and to issue a credit report to the recipient of information from the credit bureau that has accepted the consent. Certifying copies of the financing agreements and securities on the Bank's loan projects for submission to the second-tier bank. Signing the following letters / references / notifications on behalf of the Bank: on the Bank's intention to provide borrowed funds to borrowers based on the decision of the Credit Committee of the Bank; on finding originals of title documents on property acting as security for loans in custody of the Bank; on consent of the pledge holder (of the Bank) for the registration of third parties at the address of the real estate serving as security; on the presence / absence of debt, both current and overdue debts for all types of obligations. Signing inquiries, notices, petitions, letters, claims, demands and other documents of a business nature addressed to state bodies, legal entities, enterprises, institutions, organizations, irrespective of ownership, to individuals / individual entrepreneurs initiated by the supervised structural divisions of the Bank. June 2015 - April 2017 - Director of the Corporate Lending Department of Bank of Astana JSC March 2015 - May 2015- Head of Management of Bank of Astana JSC March 2013 - March 2015 - Head of the Department of Bank CenterCredit JSC | August 2012 - January 2013 - Financial Director at Victoria Standard Company LLP April 2011 - August 2012 - Senior RM of Bank CenterCredit JSC AGF March 2010 - March 2011 - Head of the Bank CenterCredit JSC AGF October 2007 - February 2010 - Credit Officer of Bank CenterCredit JSC AGF


BANK OF ASTANA

Managing Director, Member of the Management Board - Zholdasov Yelnar Rasilkhanovich Year of birth: February 25, 1979

Since 10.04.2017 – 09.02.2018 - Managing Director, Member of the Management Board of Bank of Astana JSC The authority as follows: Representing the interests of the Bank in relations with government authorities, enterprises, institutions, legal entities, organizations, irrespective of ownership, on issues related to the activities of the Bank's supervised structural divisions. Subject to compliance with internal regulations signing contracts and agreements (with the exception of contracts and agreements on banking operations and security) as well as supplementary agreements and attachments thereto on behalf of the Bank in forms approved by the Bank or agreed with the legal department of the Bank, with legal entities, individuals / individual entrepreneurs, including State Credit Bureau JSC, First Credit Bureau LLP , the Directorate" Interdepartmental Settlement Center for Social Payments " a branch of «State-owned corporation «Government for citizens» NJSC initiated by the supervised divisions of the Bank and within its competence. Signing acts of work performed / services rendered as well as invoices and other documents arising from this within the framework of concluded agreements. Signing reports, inquiries, letters, information documents, notices, petitions, claims, demands and other documents of a business nature addressed to state bodies, enterprises, institutions, organizations irrespective of ownership, initiated by the supervised structural divisions of the Bank and within its competence. Since August 2013 to April 2017 - Managing Director of Bank of Astana JSC Since April 2011 to December 2012 - Head of the Department for Work with Problem Loans of Retail Business, VTB Bank JSC (Kazakhstan) Since 23.10.2009 to 23.04.2010 - Chief Expert of Judicial and Legal Work Management of the Legal Department of ATF Bank, SPU, Team 3, Almaty Head Office Since 24.11.2008 to19.10.2009 - Director of the branch of Kaspi Bank JSC in Zhezkazgan Since 10.09.2008 to 01.11.2008 - Relationship Manager / Acting Director of the branch of Bank Astana-Finance JSC in Karaganda Since 28.04.2008 to 01.09.2008 - Director of Kontrakstroy-A LLP in Astana Since 01.02.2008 to 04.04.2008 - Director of the branch of Nurbank JSC in Almaty Since 2004 to 01.02.2008. - Director of the branch of Nurbank JSC in Karaganda Since 01.04.2003 to 13.12.2004- Nurbank JSC, Head Office, Senior Specialist at Troubled Loans Department of Evaluation and Troubled Loans Management. Since 16.06.2001 to 01.04.2003- Almaty Branch of Nurbank JSC, Leading Specialist of the Legal Sector of the Branch

Committees of the Board of Directors of the Bank

Asset and Liability Management Committee of Bank of Astana JSC is a collegiate working body of Bank of Astana JSC that manages the financial resources of the Bank effectively to increase revenue and minimize the risk in the performing of banking operations; making operative decisions related to changes in the structure of assets and liabilities, attraction and allocation of resources based on the analysis of the Bank's activities and taking into account the short-term and medium-term forecast of the financial market; making decisions that ensure management of risks associated with the Bank's asset and liability management activities; approval of limits (except for credit risk limits) and ensuring control over its compliance; analysis and monitoring of the Bank's performance (profitability of operations) both for the Bank as a whole and for individual banking products; organizing of control over the compliance of the Bank's activities with indicators set by short-term and long-term plans. In 2017, the Committee held 90 meetings under the chairmanship of M.T. Dauletbayev, the Member of the Board of Directors, the Independent Director, on consideration of issues initiated by branches and structural divisions of the Bank's Head Office.


BANK OF ASTANA

In aggregate for 2017, the Committee considered 558 issues for the determining of individual terms for attracted deposits other than standard terms, for the setting minimum interest rates (minimum rates of placement) for loans and deposits attracted and other issues within the competence of the Committee. The meetings of the Committee were held in compliance with the quorum. Credit Committee of the Head Office of Bank of Astana JSC is a permanent collegial working

body of the Head Office of Bank of Astana JSC that carries out the internal Credit Policy of Bank of

Astana JSC and has the authority to consider issues related to the provision of loan products

(instruments).

In 2017, the Committee held 95 meetings under the chairmanship of M. Dauletbayev, the

Member of the Board of Directors, Independent Director.

During the mentioned period 305 issues were considered on project financing, amendments in

financing terms, the reports of the credit administration division as well as issues related to the

functioning of the Credit Committees and other issues within the competence of the Committee.

Positive decisions were made on all the issues considered.

The Committee of the Board of Directors of Astana Bank JSC on strategic planning, personnel

and remuneration, audit, social affairs, risk management and internal control is a collegial body that

assists the activities of the Board of Directors of the Bank on strategic planning, personnel and

motivation policy, social issues, risk management and internal control.

In 2017, the Committee held 35 meetings in person to review issues initiated by the structural

divisions of the Bank's Head Office. In the context of the Committee's functional authority the following

issues were considered:

On the periodic reporting in accordance with the List of Internal Control Reports;

On the approval of internal regulatory documents that fall within the competence of the Committee;

On the reports of the Internal Audit Service;

On the amendments in the organizational structure of the Bank;

On the amendments in the budget of the Bank;

Other issues within the competence of the Committee.

In total for 2017, the Committee considered 118 issues and the quorum of the meeting was

available at each meeting of the Committee.

Internal Control and Audit The Internal Control Systems of Bank of Astana JSC (hereinafter - ICS) is regulated as a set of

policies, procedures and business processes, standards of conduct and actions of Bank employees that promote efficient and rational activity allowing the Bank to react relevantly to the significant risks in pursuit of the objectives. The ICS consists of procedures for timely informing the authorized bodies of the Bank of any significant deficiencies and weak points of control, detailing the activities that have been or shall be undertaken.

Internal Control in Bank of Astana JSC is a process carried out by the Board of Directors (hereinafter - the BD) and the Bank's collegial bodies of the BD, the Internal Audit Division, the Compliance Division, Risk Management Divisions and other structural divisions, employees of the Bank.


BANK OF ASTANA

Internal Control Systems are defined on the basis of three lines of defense: • The first line of defense is provided by the structural divisions of the bank itself. Heads of

structural divisions are internal controllers and, in accordance with official (functional) duties are responsible for the organization and carrying out of internal control in the structural division (development, documentation, introduction, monitoring and improvement of internal control procedures in the Bank's areas of activity entrusted to them). These standards are to be reflected in the provisions on structural divisions and job descriptions of managers;

• The second line of defense is provided by the risk management divisions, compliance control, legal department, human resources department, financial control department and other structural divisions of the bank performing control functions;

• The third line of defense is provided by the internal audit division through an independent evaluation of the effectiveness of the internal control system.

In accordance with the norms of the legislation of the Republic of Kazakhstan, the Charter, the Code of Corporate Governance, the Internal Control Policy and the internal regulatory documents of Bank of Astana JSC the competence of the bodies included in the ICS is delineated depending on its role in the development, approval, application and evaluation of principles of ICS.

The Board is responsible for development and introduction of Internal Control Policy as well as improving of procedures and business process of internal control, proper operation and monitoring of ICS.

Heads of the divisions of Bank Astana JSC are responsible for the development, documentation, implementation, monitoring and improvement of internal control procedures in the Bank's areas of business within the scope of their official duties.

One of the components of the ICS is the Bank's Compliance Control Service that bases its activity on establishing control mechanisms aimed at minimizing / eliminating the risk of losses due to non-compliance by the Bank and its employees with the requirements of the legislation of the Republic of Kazakhstan, internal documents of the Bank regulating the provision of services and operations by the Bank on the financial market, as well as the legislation of foreign countries, which has an impact on the Bank's activities.

The main objective of the compliance risk management system is the organization of measures and the introduction of procedures that ensure the effective functioning of the mechanism for preventing, eliminating and / or minimizing compliance risks in the activities of the Bank.

The Bank has established the Internal Audit Service (hereinafter – the IAS) in order to provide an independent and objective assessment of the adequacy and effectiveness of the risk management system, internal control and corporate governance.

The IAS provides an independent, reasonable evaluation of the effectiveness of the internal control system, risk management system, corporate governance to the Board of Directors and the Management Board at ensuring the protection the Bank and its reputation.

The purpose of the IAS is to solve the problems arising when carrying out functions by the BD on ensuring the availability and functioning of risk management systems and internal control by providing an objective assessment of the status and recommendations for their improvement. The Internal Audit Division, irrespective of the influence of any persons, in the performance of the tasks and functions assigned to it is for the purpose of proper implementation and the provision of objective and impartial judgments. Criteria for independence of the IAS are the accountability of the BD of the Bank as well as the authority to independently provision of the annual audit plan, the selection of internal audit principles and procedures, the scope of work to achieve the approved plans.

The IAS contributes to the Bank's goals by providing recommendations on process improvement, risk management and internal control. The audit evaluates the effectiveness of internal control and risk management systems in all aspects of the Bank's activities, ensuring timely and reliable information on the performance of the functions and tasks assigned to the Bank's divisions and


BANK OF ASTANA

providing effective recommendations for improving of their performance. The IAS has the authority to audit all divisions of the Bank, including the activities of the branches and also carry out its activities with the involvement of other structural divisions of the Bank. The Audit carries out continuous interaction with the Compliance Department, Risk Management Departments, other structures and collegial bodies of the Bank with regard to updating the mandatory elements of the audit. The results of the audit and the implementation of the Action Plan for the elimination of violations are provided on a quarterly basis to the Committee and the Board of Directors of the Bank.

INFORMATION ABOUT DIVIDENDS

The Principles of the Dividend Policy of Bank of Astana JSC are based on the Dividend Policy of

Bank of Astana JSC approved on July 09, 2008 by the decision of the Board of Directors of the Bank

and expressed by the establishment of a transparent and understandable mechanism for determining

the size of dividends and payment as well as defining the strategy of the Board of Directors of the

Bank in developing recommendations on the amount of dividends on shares, conditions and

procedure for payment.

The objectives of the Bank's Dividend Policy are the optimal combination of the interests of all

shareholders and the Bank with mutual respect for the rights of all stakeholders as well as the need

to improve the liquidity, capitalization and investment attractiveness of the Bank.

According to the results of 2017, 2016, 2015, 2014, 2013, 2012 the Annual General Meetings

of shareholders of Bank of Astana JSC made decisions on non-payment of dividends.

Calculation of the book value of a share as of 01.01.2018

thousand in KZT

BVcs Book value of a common stock 1,296.84

NAV Net assets value for common stock at the calculation date 46,792,071

TA

Tangible assets in the statement of financial position of the Issuer of shares as of the calculation date 339,682,133

IA

Intangible assets in the statement of financial position of the Issuer of shares as of the calculation date

1,624,382

TL Total liabilities in the statement of financial position of the Issuer of shares at the calculation date 291,265,680

PS

"authorized capital, preferred shares" in the Issuer's share report as of the calculation date

-

NOcs Number of outstanding common shares at calculation date

36,081,627


BANK OF ASTANA

Information on remuneration of the Members of the Board of Directors and the Board of

the Bank

The amount of remuneration paid to the Members of the Board of Directors of the Bank for 2017 contained

KZT 113 252 904,05 , the Members of the Board contained KZT 88 487 110,91. The total amount of payment is

KZT 201 740 014,96.

MAIN GOALS AND OBJECTIVES FOR THE NEXT YEAR

By 2018, the Bank aims to enter the 5 top banks of the Republic of Kazakhstan in terms of the

level and quality of customer service and for this purpose the Bank as a whole plans the following:

creating a platform for the development of the Bank's technological ability in the form of a well-designed target operating model of the Bank;

expanding the Bank's presence in the regions to create and develop a universal retail bank and a corporate bank;

expanding the network of physical sales channels and customer service (increase the number of branches, units, cash desks, ATMs) to ensure accessibility to its customers;

expanding the staff and preparing a team of trained managers for quality customer service;

modernizing the IT infrastructure of the Bank taking into account the Bank's vision;

expanding the list and organize the work of the Bank's agents through direct sales channels.

Card business

MB/IB

Processes and objectives implemented


BANK OF ASTANA

CONTACT INFORMATION

Head office of Bank of Astana JSC: 22 Koktem-2 micro-district, Almaty, Republic of Kazakhstan, 050040 Phone: 8 (727) 259-60-60 Fax: 8 (727) 395-01-54 E-mail: [email protected] https://www.bankastana.kz Auditor of Bank of Astana JSC:

BDO Kazakhstan LLP 6 Gabdullina Street, Almaty, Republic of Kazakhstan, 050013 Tel .: +7 727 331 31 34 Fax: +7 727 331 31 35 E-mail: [email protected] Registrar of Bank of Astana JSC Uniform registrar of securities JSC 30A/3 Satpayev Street, Bostandyk district, Almaty, 050040 Phone: 8 (727) 272-47-60 Fax: 8 (727) 272-47-60, ext 230 E-mail: [email protected]


https://www.bankastana.kz/



BANK OF ASTANA

AUDITED FINANCIAL STATEMENTS FOR 2017


"Bank of Astana" Joint-Stock Company

Financial Statements for the year ended on

31 December 2017

and lndependenl. Auditor RePort

Table of Contents

lndependent Auditors' Report

Statement of profit or [oss and other comprehensive income

Statement of financiaI position

Statement of cash ftow

Statement of changes in capitaI

Notes to the financiaI statements

8

9

10

11-12

13-70

Statement of the management of responsibility for preparation and approval of the financialstatements for the year ended on 31 December 20'17.

The following statement, which must be considered together with description of obligations of theauditors contained in the submitted report of independent auditors, is made for the purpose ofdivision of responsibilities of auditors regarding the financial stalements of "Bank of Astana,, JSC(hereinafter - the "Bank").

The management of the Bank shatt be [iabte for preparation of the financiaI statements retiabtyrepresenting in atI materiaI aspects financiaI position of the Ban[i as at 31 December 2017, as wetlas the results of its activity, cash ftow and changes in the capital for the period then ended, inaccordance with the lnternationaI FinanciaI Reporting Standards (hereinafter - the IFRS).

when preparing the financial statements, the management sha[[ be liabte for:

. setection of proper accounting principtes and their consecutive apptication;

. use of reasonabte estimations and calcutations;

. compliance with the requirements of the IFRS or disclosure of a[[ materia[ deviations from theIFRS jn the notes to the financiaI statements; and

r preparation of the financiaI statements based on assumptiorr thatactivities in the foreseeable future, except cases, when suchacceptable.

The management sha[[ atso be liable for:

. development, imptementation andcontrol system in the Bank;

ensuring functioning of effective and reliabte internal

o maintenance of the accounting system allowing preparing at any time the information aboutfinancial position with sufficient degree of accuracy and ensuring conformance of the financialstatements with the requirements of the IFRS;

. keeping accounting records in accordance with the legistation of the Repubtic of Kazakhstan;

. taking actions withjn timits of its competence for the purprose of protection of the Bank'si nterests;

. detecting and preventing fraud and other abuses.

On 1 March 2018, these financial statements for the period endecl on 31 December 2017 have beenapproved by the Bank's Management and signed on its behatf by:

On behalf of the Bank's management

Chief Accountant

Seal

Sh.K. Kurmanbayeva

the Bank wit[ continue itsassumption is not tegatty

Ten.: +7 727 11'l 31

Oaxc: +7 727 331 [email protected]

TOO "BDO Kazakhstan"yn. fa6nynauxa, 6Aruarur, KaaaxcraxA1 5H4E3

BDO Kazakhstan LLP6 Gabdultin StreetAtmaty, KazakhstanA1 5H4E3

3435

Tel: +7 727 331 31 34Fax: +7 727 331 31 [email protected]

INDEPENDENT AUDITORS' REPORT

To the Shareholders and the Board of Directors of "Bank of Astana" Joint-Stock Company.

Qualified opinion

We have audited the financial statements of "Bank of Astana" JSC (hereinafter referred to as theBank) consisting of the statement of financial position as at 31 December 2017, the statements ofprofit or [oss and other comprehensive income, changes in capital and cash ftow for the periodthen ended, as wetl as the notes inctuding basic provisions of the accounting poticy and the otherexptanatory information.

ln our opinion, with the exception of possibte inftuence of the circumstances described in section"Basis for expressing quatified opinion" of our report, the apptied financial statements reliabtypresent in atl material aspects financial position of the Bank as at 31 December 2017, as we[[ as itsfinancial resutts and cash ftow for the period then ended, in accordance with the lnternationalFinancia[ Reporting Standards ("lFRS").

Basis for expressing qualified opinion

We coutd not get sufficient evidences to confirm assumptions used by the management, whendetermining provision for impairment and, accordingty, with respect to amount of impairment[osses for granted credits and other assets.

We coutd not get sufficient audit evidences retating to the agreement of assignment of receivabteson credits to the total amount of 9,568,185 thousand tenge with respect to influence of thetransaction on the statement of profit and loss for 2017 and cost of assets obtained againstrepayment of that debt after the reporting date as stated in Note 19.

lnftuence of those deviations from the requirements of the lnternationa[ Financia[ ReportingStandards on the financiaI statements was not determined.

We have carried out audit in accordance with the lnternational Standards on Audit ("15A"). lnaccordance with those standards, our responsibitities are described hereinafter in the section"Responsibitity of the auditor for audit of the financial statements" of our report. We areindependent in retation to the Bank in accordance with the Code of Ethics of the ProfessionalAccountants of the lnternational Ethics Standards Board for Accountants (the Code of the IESBA)

and we have comptied with the other ethic obtigations in accordance with the Code of theIESBA. We betieve that audit evidences obtained by us are sufficient and proper to be a basisfor expressing our opinion.

Paragraph attracting attention

Without any reservations in our opinion, we draw attention to the [ega[ proceeding with"Shymkentkhimmontazh" LLP described in Note 31 to the financiaI statements. Our opinion wasnot modified with respect to that circumstance.

As it is further stated in Note 1 (d), the current corporate accounts and on-demand deposits inctudethe amount of 88,658,705 thousand tenge as at 31 December 2017, which are payabte on demandto one counterparty. Based on exchange of the information with the mentioned counterparty, as

we[[ as taking into consideration the terms and conditions of the Agreement, the Bank does notexpect that batance to be futty withdrawn within at teast next two years. However, in case thatamount is withdrawn by that counterparty through lump-sum payment, beyond the terms andconditions of concluded Agreement, this may affect abitity of the Bank to observe the fixedexternaI tiquidity ratios. ln addition, as disctosed in this note, to ensure tiquidity the Bank is abte

ToBaphqecrBo c orpaxrrerroi orBercrBeHHocrbrc "BDO Kazakhstan", JaperhcrprpoBaHHoe B cooTBercrBhI c 3axoHoAarenbcrBoM Pecny6rtrKh Ka3axcraH,ff8rfielcH yqacrHhxoM MexAyHapoAHoro o6beA[HeHtra B0O lnternational L]mrLed, 6pxraHcKoTo o6uecrBa c orBercrBeHHocTbrc, orpaxrrexxoi rapaxrtei eroycacrHXxog, h nBnflercn gacrbp MexAyHapoAnoi cerr HerBrcrMbtx xoMnaHxi BDO

BDO Kazakhstan, a timited liabitity partnershtp, registered under the Laws ol the Repubtic oF Kazakhstan, is a member of BDO lnternational Limited, a UX(:ompany timited by guarantee, and forms part of the InternatronaI BDO network of lndependent member firms

to attract atternative sources of funding, which may inctude deposits of naturat persons and [ega[entities, funds raising in the inter-bank market, setttement of the credit portfolio securitizationtransactions or security of credit portfotio repayment. Our opinion was not modified with respectto this circumstance.

Key audit issues

Key audit issues shat[ mean issues, which, according to our professionaI opinion, were the mostimportant for our audit of the financial statements for the current period. These issues wereconsidered in the context of our audit of the financial statement:; in general and at the time ofpreparation of our opinion on these statements, and we do not express separate opinion on theseissues. With the exception of the circumstances described in sections "Basis for expressingquatified opinion", we have ascertained that there are no other key audit issues requiringdisctosure in our report.

Other information

The management shatI be tiabte for the other information. The other information sha[[ inctudeinformation contained in the annual account for "Kazakhstan Stock Exchange" JSC, but it does notinctude the financial statements and our auditor's report thereon. The annual account supposedtywitt be submitted to us after the date of this auditors' report.

Our opinion on the financial statements does not extend to the ol-her information and we do notmake conctusion ensuring in any way assurance in relation to this information.

ln connection with audit of the financiaI statements carried out by us, our obtigation consists inreview of the other information as far as it is obtained and consi,Ceration in this regard whetherthere are materiaI discrepancies between the other information and the financiaI statements orour knowtedge obtained in the course of the audit, and whether the other information containsother evidences of materiaI misrepresentations.

Responsibility of the management of the Bank and persons in clrarge of corporate governancefor the financial statements

The management shatl be responsibte for preparation and retiabte presentation of the mentionedfinancial statements in accordance with the IFRS, as wetl as for the internal contro[ system, whichthe management considers necessary for preparing the financiaI statements not containingmaterial misrepresentations due to unfair acts or errors.

When preparing the financial statements, the management shatl be tiabte for evatuating abitity ofthe Bank to constantty continue its activities, disctosing, where appropriate, the informationretating to a going concern and preparing the statements on the basis of an assumption on a going

concern, with the exception of cases, where the management intends to liquidate the Bank, toterminate its activities or where it has not any other reaI alternative, except for tiquidation ortermination of activities.

The persons in charge of corporate governance shatI be tiabte for supervising preparation of thefinanciaI statements of the Bank.

Responsibility of the auditor for audit of the financial statements

Our goal is to get reasonable assurance that the financial statements do not contain materjalmisstatements due to unfair acts or errors and to issue the auditor's conclusion containing ouropinion. Reasonable assurance represents a high degree of assurance, but it does not mean a

guarantee that the audit carried out in accordance with the lnternational Standards on Auditatways reveats materia[ misrepresentations, if any. Misrepresentations may resutt from unfair actsor errors and shatl be deemed materiat, if it is possibte to reasonabrly assume that they may affect,separatety or in the aggregate, the users'economic decisions made on the basis of these financialstatements.

ln the context of the audit carried out in accordance with the lnternational Standards on Audit, wehave used the professional judgement and kept professional scepticism throughout the period ofaudit. Moreover, we take the fottowing actions:

- to detect and assess risks of material misrepresentations in the financial statements due tounfair acts or errors; to devetop and perform audit procedures in response to those risks; to getaudit evidences sufficient and appropriate to be basis to exprerss our opinion. A risk of faitureto detect material misrepresentation as a result of unfair acts is; higher than a risk of failure todetect materiaI misrepresentation as a result of error, as unfilir acts may include coltusion,fatsification, detiberate omission, misrepresentation of information or actions in circumventionof the internaI control system;

- to understand the internal control system being important for the audit in order to developaudit procedures relevant under the circumstances, but not to express an opinion on efficiencyof the internal control system of the Bank;

- to evatuate appropriateness of the apptied accounting poticy and reasonableness of accountingestjmates and respective disctosure of the information prepared by the management;

- to make a conclusion on lawfutness of apptication by the manergement of an assumption on agoing concern, and on the basis of obtained audit evidences - a conctusion on existence ofsubstantiaI uncertainty in connection with events or con<Jitions, which may resu[t inconsiderabte doubts about abitity of the Bank to constantly continue its activities. lf weconctude on existence of substantiaI uncertainty, we must attract attention in our auditor'sconctusion to respective disclosure of information in the financiaI statements or modify ouropinion, in case such disctosure of information is undue. Our ,conctusions are based on auditevidences obtained before the date of our auditor's conctusion. However, the future events orconditions may resutt in inabitity of the Bank to constantty continue its activities;

- to evaluate representation of the financia[ statements in generat, structure and contentsthereof, inctuding disctosure of information, as wetI as wherther the financiaI statementsrepresent the undertying operations and events so as to ensure retiabte representation thereof.

We exchange information with the persons in charge of corporate governance by providing them,inter atia, with the information about planned scope and tenms of the audit, as wetl as

considerabte observations based on the resutts of the audit, inctuding significant deficiencies inthe interna[ controtsystem, which we have found out in the course of the audit.

We also make statement for the persons in charge of corporate go\/ernance that we have compliedwith att respective ethic requirements with respect to independence and informed those persons

about att retations and other issues, which may be reasonabty considered as affectingindependence of the auditor, and where necessary - respective pre,caution measures.

Out of issues, which we have informed to the persons in chargr: of corporate governance, wedetermine the issues, which are the most important for the audit of the financiaI statements forthe current period and, accordingty, are the key issues of the aurjit. We describe those issues jn

our auditor's conctusion, except for the cases, where pubtic discl,osure of the information aboutthose issues is prohibited by the law or regutatory act, or where in rare instances we conctude thatthe information about any issue must not be disclosed in our conctusion, as one can reasonablyassume that negative consequences of disclosure of such inforrnation witt go beyond pubtictysignificant benefit from disctosure thereof.

Orazgatiyeva Assem is the leader of the audit engagement based on the results of which this

independent auditors' report has been issued.

BDO Kazakhstan LLP

State [icense of the Committee of financialcontrol of the Ministry of Finance of theRepubtic of Kazakhstan No.1 5003448 dated 1 9

February 201 5 to carry out audit activity

"01 " March 201 8

No.MO-0000178

Commission f orof RK on 21.01.2014

Buitding 6, Gabduttin Street,

Atmaty City, Repubtic of Kazakhstan

"Bank of Astana" JSC

Statement of profit o: loss and other comprehensive income for the year ended on 31 December

2017, thousand tenge

Note For the'year ended For the year endedon 31 December on 31 December

2017 2016

lnterest incomes

lnterest expenses

Net interest income

Fee incomes

Fee expenses

Net fee income

Net profit on foreign exchange transactions

Net profit on transactions with trading securities

Other operating incomes

Other operating exPenses

Operating incomes

lmpairment losses

Expenses for personneI

Other generaI administrative expenses

Profit before taxesExpense on income tax

Profit for the period

Other comprehensive income, less income tax

Items, which are or may be subsequenttyrectassified as parts of profit or loss:

Provision for revatuation of financiaI assets

avaitabte for sate- net change of fair vatue

Items, which may not be subsequently rectassified

as parts of profit or loss:

Provision for revatuation of land and buitdings

- net change of fair vatue

Other comprehensive income (loss) for theperiod, less income tax

Total comprehensive income for the period

4

4

5

6

34,131,032(19,749,101)

26,980,845(19,921 ,595)

14,381,931 7,O59,25O

3,821,554(1,932,071)

2,082,616(474,419)

'1,889,483 1,608,197509,277

(8'15,628)

6,936,1 53

(3,346,937)

194,878(1 96,588)

279,048(993,274)

8

8

9

10

11

12

19,554,279 7,951,561(6,872,627)(2,317 ,590)(8,949,126\

(474,927)(1,857,848)(4,279,396)

1,414,941(99,689)

1,339,390(474,375)

1,315,252 865,015

80'l 129,925

4,902,8034,903,604 129,925

6,218,856 994,940

25 43.6 43.2

Statement of profit or loss and other comprehensive income must be considered together with the notes'

which shaLt be integraI parts of these financiaI statements'

Earnings per shareBasic and dituted


lStatement of financial position for the year ended on 31 December Z0l7, thousand tenge

Note

'13

14

15

16

17

17

17

18

19

31.12.2017 31.12.2016

Cash and cash equivatents

Financial instruments at fair vatue the changes inwhich are booked as parts of profit or loss for theperiod

Financia[ assets avaitable for sate

Credits and advances granted/paid to the banks andother financiaI institutionsCredits granted to customers-Credits granted to corporate customers-Credits granted to small and medium-scalecompanies-Credits granted to retaiI customers

Fixed and intangible assets

Other assets

Total assets

LIABILlTIES

Accounts and deposits of banks and other financiaIinstitutionsCurrent accounts and deposits of customers- Current accounts and deposits of corporatecustomers- Current accounts and deposits of retaiI customers

Accounts payabte on REPO transactions

Deferred tax tiabitityOther tiabititiesTotal liabilitiesCAPITAL

Share capitaITreasury shares purchased from sharehotders

Additionat paid capitaI

Provision for covering general banking risks

Provision for revatuation of financial assetsavaitabte for sale

Provision for revatuation of land and buitdings

339,682,1 33 361,0O4,637

65,632,908

7,945,284

626,790

527,738

16,290,532

130,973,221

22,625,57227,471,595

67,588,493

1 39,080,652

2,974,744

6,611,745

30,245,467

107,744,066

43,679,127

4,347,90026,420,946

20 20,097,849

193,682,359

71,128,486

641,658

1,447 ,1334,768,195

31,099,930

751 ,569,087

44,013,370

121,743

2,474,502

71

21

22

17

23

291,265,680 329,278,632

24

24

42,085,468

(112,895)

957,976

1 00,800

5,201 ,2511 93,853

34,785,467

(6,758,130)

(1 1 2,895)

957,976

99,999

298,448

2,455,140

48,416,453 31,726,OO5

339,682,1 33 361,O04,637

Shynar Kabduatiy'e Kurmanbayeva

Chief Accountant

Statement of cash flow for the year must be considered together with the notes, which shatl be

integral parts of these financial statements g

Retained profitTotal capitalTotat liabilities

Acting Chairman of


lJtatement of cash ftow for the year ended on 31 December 2017, thousand tenge

For the year ended For the year endedon 31 December on 31 December

2017 2016CASH FLOWS FROM OPERATING ACTIVITYReceived feePaid feeReceived commission feePaid commission feeNet revenue from operations with financiaI instrumentsat fair vatue the changes in which are booked as partscf profit or loss for the periodNet revenue on foreign exchange transactionsCther payments and other revenue, net amountPayments to personnelCther generaI administrative payments

(lncrease)/decrease in operating assetsCredits and advances granted/paid to banks and otherfinanciaI institutionsCredits granted to customersOther assetslncrease/(decrease) in operating liabilitiesAccounts and deposits of banks and other financiali nsti tuti onsCurrent accounts and deposits of customersAccounts payabte on REPO transactionsOther [iabititiesNet cash from operating activity before income taxPaid income taxCash from operating activity

CASH FLOWS FROM INVESTMENT ACTIVITYSate (Purchase) of financial assets avaitabte for salePurchase of fixed and intangible assetsCapitaI expenditureFixed asset revatuationSate of fixed and intangible assetsUse of cash in investment activity

CASH FLOWS FROM FINANCIAL ACTIVITYRevenue from share issueRevenue from attocation of purchase sharesPurchased ordinary sharesPurchase of subordinated bondsCash from financial activityNet increase (decrease) in cash and cash equivalentsEffect of changes of foreign exchange rates on amount ofcash and cash equivaCash and cashCash and cash(Note 13)

ing of the period

(68,095,325) 94,239,532

(68,325,253) 93,673,862

25,340,466(19,299,725)

3,570,122\i.1,867 ,726)l|8,760,912)

469,6953,589 ,216

1i,,2,293,661)

1i,.7,278,234\

5,725,741

19,670,733(47 ,142,797)

(11 ,141 ,099)

(3i1,081,970)641,658

71,019,770(19,220,900)

2,079,099(494,502)

99,332

418,257(714,176\

(1,880,221 )

(3,718,970)

6,972,666

(43,583,692)(2,064,012)

(14,961,119)

149,852,498

435,5021,814,178

2,197,699(1 8,004,833)

172,469

(1,040,620)(2,635,030)(3,027 ,879)

289(15,634,676) (6,703,240)

7,3oo, oo1

3,575,190(403,589)

'14,000,001

(6,758,130)

10,471,592(73,488,338)

40,593

1 39,080,652

87,188,495(104,626)

51,996,783the period 65,632,908 139,080,652

Mukhtar Seri

Acting Chairman Chief Accountant

Statement of cash ftow for the year must be considered together with the notes, which shatt beintegraI parts of these financiaI statements

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(a)


Notes to the financial statements for the period ended on 31 Decenrber 2017, thousand tenge

Basic provisions

Primary activity

"Bank of Astana" JSC (hereinafter - the "Bank") was estabtished in the Repubtic of Kazakhstan as ajoint stock company under the name "Bank "Astana-Finance" JSC in 2008. The primary activities aredeposit taking, customer accounts opening and maintenance, lending, issuing guarantees, cash andsetttement operations and transactions with securities and foreigrr currency. The activities of theBank are regutated by the National Bank of the Repubtic of Kazakhstan (hereinafter - the "RK NB").The Bank has general license No.'1.1.257 dated 6 November 2009, which was re-registered on 24August 201 1 .

ln accordance with Regulation of the National Bank of the Repubtic of Kazakhstan No.79 dated 1 Juty2011 the Bank's license on deposit taking, individuats' bank account opening and maintenance wasrevoked. As the resutt of this, during the year ended on 31 December 201 1 the Bank closed a[[current accounts and deposits of individuats. On 31 March 2014 ther Bank received [icense No.1.1.10from the NationaI Bank of the Repubtic of Kazakhstan on deposit taking and individuats' accountsmaintenance and resumed these activities. On 10 March 2015 the B,ank was re-registered as "Bank ofAstana" JSC.

The Bank's legaI address is: at 22, Koktem-2, Atmaty, 050040, the Flepubtic of Kazakhstan.

The Bank has eight branches from which it conducts its business throughout the Repubtic ofKazakhstan. The majority of the assets and tiabitities of the Bank are in the Repubtic of Kazakhstan.The bonds and ordinary shares issued by the Bank are listed on Kazarkhstan Stock Exchange.

Shareholders

Asat31 December2017 and 31 December2016, thefollowingsharerhotdersownedissuedshares:

31 Decembe:r 2017 31 December 2016%%

(b)

ShareholdersO. TokhtarovD. KumpeissovT. KashkinbayevR. ShadiyevOther

52.39

0.04

,17.57

61.076.585.525.07

21.76100.00 100.00

On 19 March 2010, the Agency for regulation and supervision of financial market and financia[organizations signed a muttilateraI agreement with the Bank, "Astana-Finance" J5C and othersubsidiaries prohibiting certain intergroup transactions.

On 19 May 2010 the Company transferred 100% of its sharehotding into the trust management ofSovereign Weatth Fund "Samruk Kazyna" JSC (hereinafter - the "Fund"). The Fund undertook toperform the Bank's sharehotder functions on a temporary basis for the shortest of 12 months and theperiod up to the date on which the Company's restructuring ptarr is approved by the Kazakhstancourt and att the actions agreed in the restructuring plan are implernented.

On 71 January 2013 "Astana Finance" JSC and two individuals, Mr. K.Kh. Rakishev andMr. O.T. Tokhtarov, signed an agreement on sate of 100% shares of the Bank. On 3 May 2013, AstanaFinance disposed 49% of its sharehotding in the Bank, when the share sale deal was approved by theCommittee for controI and supervision of financiaI market and financiaI organizations, and newsharehotders were granted the status of major sharehotders. The disposal of remaining 5'l% issuedshares was subject to satisfaction of the conditions precedent the Company compteting therestructuring. The Bank's management determined that atthough "Astana Finance" JSC owned 51%

shares of the Bank as at 31 December 2013, it lost contro[ over tthe Bank when new shareholdersacquired 49% shares in the Bank on 3 May 2013. This is because the Company's status of a bankhotding company has been previousty revoked by the Committee and, as a result, the Company'srights to vote at the General Meeting of Sharehotders are suspended.

On 31 December 2014, the new shareholders purchased additional 100,000 shares in the Bank.

Taking into account the satisfaction of the conditions prescribed in the Restructuring Ptan of"Astana Finance" JSC approved by the RK NB and the Speciatized lnter-district Economic Court ofAtmaty (hereinafter - the "Court") on 24 Aprit 2015 and 27 Aprit 2015, respectively, the Courtdecided to complete restructuring on 2 June 2015. The restructuring process was compteted on 23June 2015. As a result, "Astana Finance" JSC sotd remaining 51%lo individuats.

13

(c)



On 29 Juty 20'15, Mr. K.Kh. Rakishev also futty disposed of his share of ownership by setting 2,362,792ordinary shares to minority shareholders of the Bank.

On 16 November 2015, Mr. O.T. Tokhtarov purchased 7,200,000 ordinary shares in the Bank. On 4December 2015, Mr. O.T. Tokhtarov sotd 1,485,047 ordinary :;hares in the Bank to Mr. T.l.Kashkinbaev.

On 28 June 2016, the Bank issued 6,400,000 ordinary shares of the Bank, and 4,699,515 of theseshares were purchased by Mr. O.T. Tokhtarov.

On 30 September 2016, Mr. O.T. Tokhtarov purchased 8,333,334 or<Jinary shares in the Bank.

During 2016, the Bank made repurchases of its own shares in the to[a[ quantily of 2,851,199.

|n2017 the Bank increased the number of authorised shares up to 100,000,000 shares.

On 7 June 2017, Mr. O.T. Tokhtarov purchased additional.1,739,13'l ordinary shares in the Bank, forconsideration amounting to KZT 2,000,001 thousand, which was settted in cash.

On 30 June 2017, the Bank increased the share capitat by the amount of 5,300,000 thousand tengeby attocating the Bank's ordinary shares among pubtic investors in '"Kazakhstan Stock Exchange" JSC,there were 4,606,696 aItocated shares.

For the year 2017 6,347,827 shares were issued to the totaI amount of 7,300,001 thousand tenge.Likewise, 30,636 shares to the total amount of 403,589 thousand tenge were purchased over thestated period.

On 15 December 2017, the Bank increased the share capitat by the amount of 7,161,719 thousandtenge by offering 2,88'1,835 ordinary shares of the Bank to pubtic investors on the Moscow StockExchange, which were previously purchased by the Bank.

Conditions for carrying out financial and business activity in the Republic of Kazakhstan

The Bank carries out its activity primarily in Kazakhstan. Therefore, the Bank is exposed toeconomic and financiaI risks in the markets of Kazakhstan, which demonstrate specific featuresinherent in devetoping markets. Lega[, tax and statutory acts a,re being improved, but may bedifferentty interpreted and is subject to often changes, which, in combination with the otherdeficiencies of the legaI and fiscaI systems, make additionaI diffir:utties for the banks carrying outtheir activities in Kazakhstan. Moreover, recent considerabte impairment of the Kazakhstan tengeand reduction of price for oi[ in the wortd markets increased the extent of uncertainty of theconditions for carrying out business activity.

The apptied financiaI statements present the management's estimation of possibte influence ofexisting conditions for carrying out financia[ and business activil-y on the results of activity andfinanciaI position of the Bank. Further devetopment of the conditions for carrying out financial andbusiness activity may differ from the management's estimation.

Kazakhstan banking sector risk and going concern assumption

After devatuation of the tenge in 201 5, the Kazakhstan banking sector experienced significantproblems, and during the years 2016 and 2017 two commercial tranks, as it happened, faced thedifficutty when futfitting their obtigations to the creditors. These events increased the overall extentof uncertainty in the banking sector, which reveated themsetves in contraction of the tiquiditymarkets and considerabte outftow of deposits for some banks. The Nationa[ Bank of Kazakhstan atsorecentty announced of its plans concerning the rehabititation program in order to render supportthose banks, which experience deterioration in their asset quatity.

During the years 2014-2016 the prices for energy resources considerably reduced with the result ofsignificant decrease in export revenues. On 20 August 201 5, the Government and the RK NBannounced of transition to a new monetary poticy based on freely floating tenge rate and abotishedthe exchange rate band. As a resutt, the tenge considerabty devatued towards basic foreigncurrencies. High tevet of dottarization in Kazakhstan economy was stit[ evidenced during September-December 2015 and January-February 2016 that resutted in considerable deficit of tiquidity in tengein the banking system, the record-breaking levets of the fee rates in the money market andsuspension of credit activities. ln February 2016, the RK NB introduced the base rate equaI to 17% t2% and transited to the poticy of inflation targeting. The actions tarken by the RK NB aItowed solvingthe probtem of insufficient tiquidity of tenge in the system and reducing the average inftation rate.

ln the middte of January 2016, the international rating agency Standard & Poor's considerabty cut itsforecasts with respect to the prices for oil during 2016-2019. Since economy of Kazakhstan

(d)

14


Notes to the financial statements for the period ended on 3'1 Decentber 2017, thousand tenge

substantia[[y depends on oiI and gas sector, Standard &. Poor's expects stagnation or veryinsignificant GDP increase.

As at 31 December 2017,Lhe basic rate of the RK NB was equal I'c 9.25% t 1% (as at 31 December2016: 12% t 1%). Notwithstanding sudden high growth of Kazakhsl:an GDP f or 2017, the assets anddeposits of the banking system for that period reduced, and the credit activities continuedstagnating. From beginning of 2017, the banking sector of Kazakhstan began the period of ratherscaled transformation, which already began to significantty afferct the showings of the bankingsystem. Since 2017 the equity capitaI adequacy criteria were raised, supervision and responsemeasures on the part of a regutator got stringent, and from beginning of 201 8 the banks must transitto the new system of accounting for formation of provisions for credit toss (IFRS 9). Such changes inmany respects forced the bank to consolidate.

The Bank's management monitors current changes in economic situation and takes actions, which itdeems necessary to keep stabitity and devetopment of business of the Bank in the foreseeabtefuture. However, at the moment it is difficutt to determine the effect of changes in economicsituation on the future resutts of activity and financial position of the Bank.

As at 3'1 December 2017, according to the management estimatiorr there is the capitaI sufficient toabsorb credit losses to the amount of 15,000,000 thousand tenge (11016: 10,000,000 thousand tenge)before the fixed regutatory capital ratio (k'l ) is distorted.

Credit risk

As at 31 December 2017, the management reveated the evidences of impairment equal toapproximatety 56.91% of credits composing the portfolio of corporate credits of the Bank (2016:35%). The most of those impaired credits was secured by pledges, inctuding cash deposit, property,land ptots or other [ess liquid assets. The Bank catcutated potentiall future revenues from disposal ofsuch security with the hetp of independent appraisats, and this was the key assumption, whichaffected measurement of impaired credits and required considerable professionaI judgment.

Actions taken by the Bank to minimize the credit risk during 2017 are disctosed in note 26(c). Theyinctude support of sufficient [eve[ of security of corporate credits and continuous monitoring of thecredit portfotio. The management atso tries to increase the [evel of the regutatory capitaI of theBank in order to mitigate sufficient buffer to absorb possibte future, additionaI credit losses, if any.

Liquidity risk

As exptained in Note 26(d), as at 3'l December 2017 the current corporate accounts and on-demanddeposits inctude the amount of 88,658,705 thousand tenge (as at 31 December 2016:85,855,496thousand tenge), which is payable on demand to one counterparty. On the basis of exchange of theinformation specifying the counterparty the Bank does not e.xpect that batance to be fultywithdrawn during at least next two years, neverthetess, the tiquidity risk is significantlyconcentrated.

These financial statements have been prepared assuming that the Bank wi[[ continue to keep itsbase of customer deposits. However, the Bank, together with the other banks carrying out activitiesin this sector, remains exposed to the risk that in case of ma:;sive and unexpected outflow ofcustomer deposits, such outftow wit[ adversety affect activities of the Bank.

Actions taken by the Bank to manage tiquidity risk inctude support of substantiat tiquid assets in theform of cash and cash equivatents and continuous monitoring of those customer deposits, whichrepresent considerabte concentrations of tiquidity risk as stated in note 26(d). Moreover, the majorsharehotder of the Bank informed that it si ready to grant additional financing, if necessary, in orderto assist in case tiquidity is insufficient, if such assistance becomes required.

The management took the following additionat actions to eliminate the credit risk and tiquidity riskduring the period after 31 December 2017:

o the management continues to raise the [eve[ of ptedges hetd as security of the portfolio ofcorporate credits;

o the management reviewed its credit facitity agreements made with the other counterpartieswhereby the funds may be used in case of tiquidity deficit;

o keeping the highty liquid assets such as "Reverse REPO" transactions, interbank deposits andloans.

15

2

(a)


Notes to the financial statements for the period ended on 31 Decentber 2017 , thousand tenge

Basic principles for preparing the financial statements

Statement of conformance to the IFRS

The apptied financia[ statements have been prepared in accordance with the lnternational FinancialReporting Standards (hereinafter - the IFRS).

Basis for value measurement

The financial statements have been prepared in accordance with the accounting principte at actualcosts, with the exception of the financial instruments measured at fair vatue the changes in whichare booked as parts of profit or loss for the period, financial assets avaitabte for sate, land andbuitdings booked at fair value.

FunctionaI currency and representation currency of details of the financial statements

The functional currency of the Bank is the Kazakhstan tenge, which, being the national currency ofthe Repubtic of Kazakhstan, demonstrates the best the economic substance of the most ofoperations settted by the Bank and retated circumstances influencing on its activities.

The Kazakhstan tenge is the currency of representation of details of these financia[ statements, aswett.

At[ detaits in the financial statements are rounded off to the proximate thousand tenge.

Use of professional judgements, accounting estimates and assumptions

Preparation of the financiaI statements in accordance with the IFRS requirements obtiges themanagement to make judgements, accounting estimates and assumptions affecting apptication ofthe accounting poticy and the amount of assets and tiabitities, inr:omes and expenses presented inthe financial statements. The actual results may differ from the merntioned estimations.

Estimations and undertying assumptions are reviewed on a regutar basis. Adjustments in estimationsare recognized in that reporting period in which respective estirnations are reviewed and in anysubsequent periods, which they retate to.

The information with respect to material uncertain estimations and critical reasonabte judgementswhen applying the principtes of the accounting poticy is given in Note'lT "Credits granted tocustomers" and Note 19 "Other assets".

Change of the accounting policy and procedure for data presentation

The Bank adopted the "Project on review of the requirements for disctosure of information"(amendments to IAS 1 ) with the date of the initiaI apptication on 1 January 2016. Theseamendments clarify the materiatity principte. ln particular, it is expticitty stated that the entitiesmust detaiI presentation of items of the statement of financia[ position and the of the statement ofprofit or loss and other comprehensive income, if such presentation give the users of the financialstatements more useful information; and may combine the items in the statement of financialposition and the statement of profit or loss and other comprehensive income, if the itemsdetermjned in IAS 1 are insignificant.

Basic provisions of the accounting policy

The Bank consistently apptied the provisions of the accountinr3 poticy described betow in a[[reporting periods presented in these financiaI statements.

Foreign currency

The foreign exchange transactions are transtated into respective 1'unctional currencies of the Bankat the foreign exchange rates prevaiting as at the date of transactions. The monetary assets andtiabitities denominated in the foreign currency as at the reporting date are transtated into thefunctiona[ currency at the exchange rate prevaiting as at that reporting date. Foreign exchange gainor loss on monetary items represents a difference between the amortized cost of respective item infunctional currency at the beginning of the reporting period adjusted for interest charged ateffective interest rate and payments for the reporting period and the amortized cost of that item inforeign currency translated at the exchange rate at the end of that reporting period.

Non-monetary assets and tiabitities denominated in foreign currency and measured at fair vatue aretranstated into functionaI currency at the foreign exchange rates prevaiting as at the dates of thefair vatue measurement. Non-monetary assets and tiabitities denom'inated in foreign currency and

(b)

(c)

(d)

(e)

(a)

16

(b)


Notes to the financial statements for the period ended on 31 Decentber 2017 , thousand tenge

booked at actuaI costs are translated into functionaI currency at the foreign exchange rateprevaiting as at the date of transaction.

The foreign exchange differences resutting from transtation into foreign currency are booked asparts of profit or loss (with the exception of differences arising at transtation of equity financialinstruments avaitabte for sate, with the exception of cases, whr=re the difference arises due toimpairment, in which case the foreign exchange differences booked as parts of the othercomprehensive income are rectassified as parts of profit or loss), the financiaI tiabitity booked ashedging of net investments in foreign transactions (if hedging is effective), or respective cash flowsmeeting the requirements for hedging operations (if hedging is erffective) booked as parts of theother comprehensive income.


Cash and cash equivalents include cash bank notes and coins, cash at ATMs, ctear balances (accounts[ike "Nostro") with the RK NB and other banks, as welI as highty [iquid financiaI assets with not lessthan 3-month maturity, which are not exposed to significant risk of change of the fair value and areused by the Bank to settte short-term liabilities. The statutory provision with the RK NB is notconsidered as cash equivatent in connection with restrictions in use thereof. Cash and cashequivatents are booked at amortized cost in the statement of financial position.

Financial instruments

Classification of financial instruments

The financial instruments measured at fair vatue the changes in which are booked as parts of profitor loss for the period represent the financialassets or liabilities, wlrich:

- are purchased or arise mainty for the purpose of sate or purchas,e in the near future;- are parts of the portfolio of the jointty controtled identifiabte financial instruments with respect

to which there is an evidence in the recent past of derivation of profit in the short term;- are derivative (with the exception of derivative financiaI instruments, which are financiaI

guarantee agreements or created and actually used hedging instruments, which are effective); or

- at initiaI recognition are ctassified as measured at fair vatue the change in which are booked asparts of profit or loss for the period.

The Bank may ctassify financiaI assets and tiabitities as measure at fair value the changes in whichare booked as parts of profit or loss for the period, if one of the fottowing conditions is met:- the assets or [iabilities are managed, measured and booked in internaI accounts on the basis of a

fair vatue;

- such an approach futly or substantiatty etiminates the mismatch effect in the accounting records,which woutd exist otherwise; or

- an asset or a tiabitity has embedded derivative financial instrurrent, which significantty changescash ftows, which woutd be expected under an agreement in ther absence thereof.

At[ derivative financiaI instruments held for trade with positive fair vatue, as wetl as purchasedoption contracts, are booked in the financiaI statements as assets. A[[ derivative financiaIinstruments hetd for trade with negative fair vatue, as wetl as issued option contracts, are booked inthe financiat statements as liabitities.

The management determines a category in which a financial instrument shoutd be ctassified atinitial recognition thereof. Derivative financia[ instruments and financial instruments ctassified atinitiaI recognition as measured at fair vatue the changes in whicl-r are booked as parts of profit orloss for the period are not rectassified from the financiaI instrunnents measured at fair vatue thechanges in which are booked as parts of profit or loss for the period. lf the financial assets matchthe definition of credits and accounts receivabte, they may be rectassified from the financialinstruments measured at fair value the changes in which are bookerd as parts of profit or [oss for theperiod or from the assets avaitabte for sale, if an entity intends and is abte to hold those assets inthe foreseeabte future or to maturity. The other financiaI instruments onty rarety may berectassified from the financial instruments measured at fair value the changes in which are bookedas parts of profit or loss for the period. The rare instances are unordinary one-time events, whichwit[ not [ikety repeat in the nearest future.

(c)

(i)

17



The credits and accounts receivabte represent non-derivative financiaI assets with fixed or definabtepayments, which are not quoted in actively functioning market, with the exception of those ones,

which the Bank:

- intends to setl immediately or in the very near future;

- ctassifies at initia[ recognition as measured at fair value the changes in which are booked as parts

of profit or loss for the period;

- ctassifies at initiaI recognition as avaitabte for sate; or

- f or which the Bank may not compensate att initiatty made investments due to the reasons otherthan credit impairment.

The investments hetd to maturity represent non-derivative financial assets with fixed or definablepayments and fixed maturity date, which the Bank intends and is ;rbte to hotd to maturity, with theexception of those ones, which:

- the Bank classifies at initiat recognition as measured at fair vatue the changes in which arebooked as parts of profit or loss for the period;

- the Bank ctassifies as avaitabte for sale; or

- match the definition of the credits and accounts receivabte.

The financiaI assets avaitabte for sate represent those non-derivative financiaI assets, which arectassified as availabte for sate or do not match the definition of th,e credits and accounts receivable,investment hetd to maturity or financiaI instruments measured at fair vatue the changes in whichare booked as parts of profit or loss for the period.

(ii) Recognition of financial instruments in the financial statements

The financial assets and tiabitities are booked in the statement of financial position, if the Bank

enters into contractuaI retations the subject matter of which impties the mentioned financialinstruments. A[[ events of standard purchase of the financiaI assets are booked as at the date ofsetttements.

(iii) Measurement of value of the financiaI instruments

A financiaI asset or tiabitity is initiatty measured at fair value ptu:;, in the event of a financial asset

or tiabitity not measured at fair vatue the changes in which are booked as parts of profit or loss forthe period, the costs for transaction directty attributed to purchase or issue of a financiaI asset or

tiabitity.

After initial recognition the financiaI assets, inctuding derivative financia[ instruments being theassets, are measured at their fair vatue without deducting any costs for transactions, which coutd be

incurred as the resutt of sate or other retirement, with the exception of:

- the credits and accounts receivabte, which are measured at amortized cost using the effectiveinterest rate method;

- the investments hetd to maturity, which are measured at amortized cost using the effectiveinterest rate method;

- the investments in equity instruments without market quotations in activety functioning marketthe fair value of which may not assessed with a sufficient degree of assurance. such instrumentsare booked in the financial statements at actual costs.

At[ financiat tiabitities, with the exception of the financial tiabitities measured at fair vatue thechanges in which are booked as parts of profit or loss for the period and the financia[ tiabititiesarising in case transfer of a financial asset booked at fair value does not meet the criteria ofderecognition, are measured at amortized cost.

(iv) Amortized cost

The amortized cost of a financiaI asset or tiabitity represents a cost at which a financiaI asset or

tiabitity were measured at initiat recognition, less payments rcf a principal amount of a debtadjusted for an amount of accumutated depreciation of a difference between initiatty recognized

cost and cost at redemption assessed using the effective interest rate method, as wetl as less

impairment loss. Amount of bonuses and discounts, as wetI as costs for transactions are inctuded

into book vatue of a respective instrument and are depreciated brased on effective interest rate forthat instrument.

18


l,lotes to the financiatstatements for the period ended on 3'l December 2017' thousand tenge

(v) Principte of measurement at fair value

l=air vatue represents a price, which woutd resutt at sate of an asset or paid at transfer of a tiabitity

lnder conditions of a transaction settted in organized market between the market participants as at

[he date of measurement at primary-markeior, in the absence therreof, in the most favourabte

market to which the Bank has access'as at the stated date. Fair vatue of tiabitities represents a risk

of defautt therein.

As far as practicable, the Bank assesses a fair value of an instrument using quotations of that

instrument in active market. The market is recognized active, if ,asset or tiabitity transactions are

settted frequentty enough and in u ,otrr" sufficient to determine quotations on a regutar basis'

ln the absence of current quotations in the active market the Bank uses the vatuation methods'

which use to the maximum our"*uuil inprt autu and minimatty use non-obseryabte input data' The

setected vatuation methods inctuJe alt'factors, which the marl'iet participants woutd take into

consideration under these circumstances'

The best evidence of a fair vatue of a financial instrument at irritiat recognition is usua.tty a

tion. lf the Bank ascertains that a

fair vatue is not confirmed bY thetY and is not based on vatuationii initialty measured at fair vatue

itiat recognition and a transactionrs a Part of Profit or loss during an

moment when measurement 'is

ion is atreadY ctosed'

(vi) Profits and losses arising at subsequent measurement

profits or losses arising at change of a fair vatue of a financial asset or tiabitity are booked as

fottows:

- profit or loss on a financial instrument ctassified as measured at fair vatue the changes in which

are booked as parts of profit or. ioriior the period shatt be bool<ed as a part of profit or loss;

using the effective interest rate method'

profit or loss on financiaI assets and tiabitities booked at amortiz:ed cost shatt be booked as part of

profit or loss in case of derecognition-oiimpairment of a financiaI asset or tiabitity, as wetl as in the

course of accruaI of respective depreciation'

(vii) Derecognition

The Bank derecognizes a financial asset at thcash ftows on that financia[ asset or when it ta transaction in which substantiatty atl risks

financiat asset are transferred to another pa

reserve substantia[ part of atl risks and ben

asset and does not reserye control of a fina

with respect to which the requirements for

Bank or is reserved to it, is recognized as a

position. The Bank derecognizes a financiaI

respective contract are discharges or cancetted or expire'

The Bank s and conditions of which it transfers the assets

recognizebutitreservelsa[[orapartofrisksandbenefitsresutting assets. provid'ing reservation a atl or substantiatty

att risks a ognize transferred assets'

When settting transactions under the terms and conditions of which the Bank does not reserve' but

does not transfer substantiatty att risks and benefits resutting from a right of ownership in a financial

asset, that utt"t ii Jerecognized, in case the Bank loses contro[ of an asset'

19

''Bank of Astana" JSC

1lotes to the financial statements for the period ended on 3'l December 2017, thousand tenge

lf, upon transfer of an asset, the Bank reseryes control of it, it continues to recognize an asset to

the extent it reserves an interest in an asset to be determined as a de'gree of exposure of the Bank

[o changes in its vatue'

lf the Bank acquires own debt tiabitity, then it is exctuded from the statement of financial position,

and a difference between a book vatue of a tiabitity and paid consideration is inctuded as a part of

profit or loss from earty discharge of a tiabitity.

The Bank writes off the assets, which are recognized non-recoverabte.

(viii) REPO and reverse REPO transactions

The securities sotd under the agreements of sate subject to obtigation to buy back (REPO

transactions) are booked as an operation for fund raising secured with pledge of securities, and the

securities continue to be booked in the statement of financial position, and the tiabitities to

counterparties are inctuded as parts of the accounts payabte on REPO transactions. A difference

between selting price and buy-back price represents interest expense and is booked as part of profit

or loss for the vatidity period of REPO transaction using the effective interest rate method.

Securities purchased under the agreements of purchase subject trr obtigation to setI back (reverse

REpO transactions) are booked as amounts of the accounts receivarbte on reverse REPO transactions

using the effective interest rate method.

lf the assets purchased under the agreements of purchase subject to obligation to sell back are sotd

to third parties, an obtigation to return securities are booked as a tiabitity hetd for trade and

measured at fair vatue.

(ix) Assets and tiabilities offset

The financiaI assets and tiabitities of the Bank are set off and booked in the statement of financiaI

position in reduced form, if there are [ega[ basis for this and the parties intend to settle a debt

througn offset or to dispose of an asset and to discharge a tiabitity simuttaneousty.

(d) Fixed assets

(i) Fixed assets

The items of fixed assets are booked at cost less accumutated depreciation amounts and impairment

losses, with the exception of tand and bujtdings, which are booked at revatued amount as it is

described herei nafter.

ln the event an item of fixed assets consist of several components with different useful [ife, such

components are booked as separate items of fixed assets'

(ii) Revaluation

[and and buitdings are subject to revaluation on a regutar basis. lntervats of revatuation depend on

changes in fair value of buitdings, which are subject to revatuation. lncrease as a resutt of

revatuation in value of land and buitdings ctassified as "Land and buitdings", which increase is

booked as part of the other comprehensive income, with the exception of cases, where previous

decrease as a resutt of revatuation in vatue of the mentioned items booked as part of profit or loss is

compensated. ln this event the resutt of revaluation is booked as part of profit or loss. Decrease as a

resutt of revatuation in vatue of tand and buitdings ctassified as "Land and buitdings", which

decrease is booked as part of profit or loss, with the exception of cases, where previous increase as

a resutt of revatuation in vatue of the mentioned items, which increase is booked as part of the

other comprehensive income, is written off. ln this event the result of revatuation is booked as part

of the other comprehensive income'

20


\otes to the financial statements for the period ended on 31 December 7017, thousand tenge

(iii) Depreciation

Depreciation on fixed assets is accrued in the straight-tine method during their expected useful lifeand is booked as part of profit or loss. Depreciation is accrued from a date of purchase of an item,and for the items of fixed assets erected using own resources - frclm comptetion of construction ofan item and its readiness for operation. The land ptots are not depreciated. The useful [ives ofdifferent items of fixed assets may be stated as fotlows:

Buitdings

Furniture and equipmentTransport vehictes

Computer equipment

lmprovement of [eased property

(e) lntangible assets

10-100 years;

7-10 years;

7 years;

3-5 years;

3-5 years.

Purchased intangibte assets are booked in the financial statements at actual costs less accumutatedamortization and impairment losses.

Costs to acquire licenses for special software and imptementation thereof are capitatized in a vatueof a respective intangibte asset.

Amortization on intangibte assets is accrued in the straight-line method during their expected usefultife and is booked as part of profit or [oss. The useful lives of intarngible assets varies from 3 to 20

years.

(f) Seized assets

Seized assets are accounted for at less of two vatues: actua[ cost or net reatizable value.

Net reatizabte vatue represents supposed (estimated) setling price' of an item of inventories in thecourse of ordinary business activity of the Bank, less estimated costs for comptetion of workperformance retating to that item and sate thereof.

(g) Asset impairment

At the end of each reporting period the Bank evatuates whether there are objective evidences ofimpairment of a financiaI asset or a group of financiaI assets. ln case there are such evidences, theBank measures an amount of any impairment [oss.

A financiaI asset or a group of financiaI assets is impaired, and impairment losses occur provided

onty existence of objective evidences of impairment as a resutt of one or more events occurred aferinitiat recognition of a financial asset ([oss event) and provided that the mentioned event (or events)

had inftuence on expected future cash ftows on a financial asset or a group of financial assets, which

may be evatuated with sufficient degree of retiabitity.

Objective evidences of impairment of the financial assets may inctude defautt in tiabitities (defautt)or detays in payments by a borrower, borrower's viotation of obtigations under a contract or theterms and conditions of a contract, restructuring of a financial asset or a group of financial assets on

conditions, which in any other case the Bank woutd not consider, evidences of possibte bankruptcyof a borrower or issuer, disappearance of active market for a :;ecurity, reduction of vatue of a

cotlateraI or other observabte data retating to a group of assets, s;uch as aggravation of sotvency ofborrowers composing a group or change of economic conditions, which correlate with defautt intiabitities (defautt) of the borrowers composing the mentioned group.

Significant or continuous decrease in fair value of an investment irr equity security available for sate

down to vatue betow actual costs for that security is an objective e'vidence of impairment.

(i) Financial assets booked at amortized cost

The financiaI assets booked at amortized cost mainty consist otl the credits and other accounts

receivabte (hereinafter - the credits and accounts receivabte). The Bank regularty tests the creditsand accounts receivabte in order to determine possible impairment. At first the Bank evatuates

existence of objective evidences of impairment separately for credits and accounts receivabte,

which are materiaI on a stand-alone basis, and separatety or jointty for the credits and accounts

receivabte, which are not material on a stand-atone basis. lf the Bank determines that there are not

objective evidences of impairment on a credit or accounts receivabte tested separatety, whether

21


Notes to the financia[ statements for the period ended on 3'1 Decenber 2017 , thousand tenge

they are material or not, the credit or accounts receivabte shatl be inctuded into a group of the

credits and accounts receivable with simitar characteristics of credit risk and tested for impairment

as part of a group of assets on a joint basis. The credits and accounts receivable separatety tested

for impairment, with respect to which impairment loss appears or continues to exist, shatI not be

included into join test for impairment.

ln case there are objective evidences of impairment loss on the credit or accounts receivable, an

amount of loss is measured as a difference between a book value of the credit or accounts

receivabte and current present vatue of expected future cash ftows, inctuding recoverabte amount ofguarantees and co[lateral discounted using initiat effective intere:st rate on the credit or accounts

receivabte. ln accordance with the terms and conditions of conctudecl contracts the cash ftows and

historical experience of losses, which are adjusted on the basis of respective avaitabte information

representing current economic conditions, are basis for determininq expected cash ftows'

ln some cases avaitabte information required to assess an amount of inrpairment loss on the credit or

accounts receivabte may be timited or not meet anymore the current conditions and circumstances.

Something simjtar may occur, in case a borrower experiences finztnciaI difficulties, and a scope ofavaitabte information with respect to simitar borrowers is [imited. ln such events the Bank uses its

experience and judgements in order to assess an amount of impairrnent [oss.

At[ impairment losses from the credits and accounts receivabte are booked as parts of profit or loss

and are subject to recovery onty if subsequent increase in recoverable amount may be objectivetyretated with an event occurred after recognition of impairment [os:;es'

ln case a debt on a credit may not be recovered, a credit shatl be written off at the expense of

respective provision for credit impairment. Such credits (and an'y respective provisions for creditimpairment) are written off after the management determines that clebt on the credits may not be

recovered and atl necessary procedures for recovering a debt on the credits are completed'

(ii) Financial assets booked at actual costs

The financial assets booked at actual costs inctude non-quoted equity instruments composing the

financial assets avaitabte for sate, which are not booked at fair vallue, since their fair value may not

be assessed with sufficient degree of retiabitity. ln case there are objective evidences that such

investments are impaired, impairment loss is catculated as a difference between book vatue of

investments and current present vatue of expected future caslr ftows discounted using current

market rate of return on simitar financial assets.

Att impairment losses on the mentioned investments are booked as parts of profit or loss and are not

subject to recoverY.

(iii) FinanciaI assets available for sale

lmpairment losses from the financial assets avaitabte for sate are recognized through carry-over of

accumutated loss recognized as part of the other comprehensive income, as the parts of profit or

loss as rectassified adjustment. Accumutated loss rectassified from the other comprehensive income

as part of profit or loss represents a difference between purr:hase cost less any payments of

principat amount and depreciation and current fair value less impairment loss previousty recognized

at pait of profit or loss. Changes in provision for impairment retating to time value of money are

booked as a component of interest income. ln case a fair vatue of impaired debt security avaitabte

for sate increases in subsequent period and increase may objectivety retate to an event occurred

after recognition of impairment loss as part of profit or [oss, the irnpairment loss shatl be recovered,

and recovered amount shatt be recognized as part of profit or [oss' However, any subsequent

recovery of fair vatue of impaired equity security ctassified as avajtable for sate is recognized as part

of the other comprehensive income.

(iv) Non-financialassets

The non-financial assets other than deferred taxes are tested for impairment as at each reporting

date. Recoverabte amount of non-financial assets is the larges;t vatue of fair vatue [ess setling

expenses and vatue in use. When calcutating a vatue in use, the cash ftows expected in the future

are discounted to their present vatue using pre-tax discounting rate representing the current market

measurement of time vatue of money and risks specific for that asset or CFGU. When assessing a

vatue jn use, the expected future cash ftows are discounted to their current present vatue using a

discounting rate before taxes, which represents the current market measurement of time vatue of

money anJ risks inherent in that asset. lmpairment loss is recognized if a book vatue of an asset or

its reipective cash ftow generating unit (CFGU) is higher than its e'stimated recoverabte amount.

Att impairment losses from non-financiaI assets are booked as parts of profit or loss and are subject22


f,lotes to the financial statements for the period ended on 31 December2017, thousand tenge

[o recovery onty if estimates used at assessment of recoverabte amount have changed' Any

impairmeni toss tf an asset is subject to recovery to the extent a book vatue of an asset does not

exceed such book vatue (tess amortization and deterioration), which woutd exist, if impairment loss

was not booked in the financial statements'

(h) Provisions

of financial position, where the Bank has a [ega[ or constructive

nt and it is probabte that funds diversion witl be required to

of such a tiabitity is significant, then provisions are determined

ftows using a discounting rate before taxes, which represents

time vatue of money and, where appticable, the risks inherent

in that tiabititY.

(i) Liabilities of credit nature

ln the course of the current business activity the Bank assumes contingent credit tiabitities inctuding

unused credit facitities, letters of credil and guarantees and provides other forms of credjt

lnsurance.

Financial guarantees mean contracts obtiging the Bank to make particutar payments compensating a

hotder of a financial guarantee the losses incurred as the resutt of inabitity of an individua[ debtor to

pay on terms fixed by conditions of a debt instrument'

Liabitity on a financiatguarantee is initiatty recognized at fair vatu,e less retated costs for transaction

and is subsequently rieasured at the tirgest of two vatues: amounts recognized initiatty. less

accumutated Aepreciation or amount of provision for possibte [o:;ses on that guarantee. Provisions

for possibte losses on financiaI guarantees and other credit tiabilities are recognized, when losses

are highty probabte and amountiof such losses may be assessed with sufficient degree of retiabitity'

Liabitities on financia[ guarantees and provisions for other credit tiabitities are inctuded into the

other [iabitities.

Liabitities on granting credits are not recognized in the financiaI statements with the exception of

the fottowing:

- tiabitities on granting credits, which the Bank ctassifies as financial tiabitities measured at fair

vatue the changis in w6ich are booked as parts of profit or loss for the period;

- if the Bank has past experience in sates of assets purchased due to tiabitities on granting credits,

shortty after incurrence thereof, simitar tiabitities on grantingl credits attributed to the same

category of instruments are considered as derivative financiaI instruments;

- tiabitities on granting credits the setttement of payments on whrich are made under a contract in

net amount in Jash or through transfer or issue of another financiat instrument;

.tiabititiesongrantingcreditsataratebelowmarketone.

(j) Share caPital

(i) OrdinarY shares

The ordinary shares are ctassified as capitat. Costs directty retated wjth issue of ordinary shares and

options on ,hur", are recognized as decrease ir capita[ less any tax effects'

(ii) Dividends

The Bank,s abitity to dectare and pay dividends shatt be determined in accordance with the

requirements of the tegistation of the Repubtic of Kazakhstan.

Divjdends on ordinary shares are booked as use of retained profit as far as they are declared'

(k) Taxation

lncome tax incl :d tax' lncome tax is booked as part

ofprofitortosrrelatestotheitemsoftheothercomprehensive ers directty as part of capitat' in

which case it i nsive income or directty as part of

capitat.

Current income tax represents an amount of tax, which, as expr:cted, witt.be paid or compensated

with respect to taxabte profit or tax loss for the year, and whi,ch is catcutated on the basis of tax

23


l\lotes to the financial statements for the period ended on 31 December2017, thousand tenge

i-ates in effect or substantjatty in effect as at the reporting date, as wetl as-adjustments for income

tax of prior years. Deferred tix is recognized with respect to temporary differences arising between

book vatue of the assets and tiabitities- assessed in order to book them in the financiaI statements

and their tax base. Deferred tax is not recognized with respect to the fottowing temporary

differences: differences retating to goodwitt boo-klng in the financiaI statements and not reducing

the taxabte base; differ"n."r r6tutirig to assets unO tluUitities initiat presentation of which affects

neither accounting-nor taxabte profit-; as wetl as temporary differences retating to investments in

subsidiaries, where a parent company is abte to control i tlme of reatization of the mentioned

differences and there is certainty that those temporary differences witt not be reatized in the

foreseeabte future. An amount of deferred tax is assessed based on the tax rates, which witt be

apptied in the future, at recovery of temporary differences based on the laws in effect or

substantiatty in effect as at the reporting date'

Catcutation of deferred tax assets and deferred

a way in which the Bank is ptanning to recover o

end of the reporting period. Deferred tax asset

profit with respect to which respective temp'be

reatized is highty probabte. An amount ofrespective tax benefits is not probabte anymore'

(l)Recognitionofincomesandexpensesinthefinancialstatement!;

lnterest incomes and expenses are booked as parts of profit or [os,s using the effective interest rate

method.

Credits arrangement fees, credits service fees and other fees considered as integraI parts of totaI

return on credits, as wetl as respective costs for transactions are booked as deferred incomes and

depreciated as inierest incomes during expected term of a financial instrument using the effective

interest rate method.

The other fees, as wetl as the other incomes and expenses are booked, when respective service is

atreadY Provided.payments under the operating lease contracts are recognized as parts of profit or loss for the period

on a straight-tine basis throughout the lease term. An amount of received benefits reduces the total

amount oi e*penses for lease throughout the entire lease term.

(m) Segment statements

The banking operations are highty integrated

of conformance to the requirements of IFRS

concentrated in the Repubtic of Kazakhstan, a

generated as the resutt of activities carried

kazakhstan' A person responsibte for making o

Management Board) shatl receive and anatyse i

(n) changes in the accounting poticy and principles of information disclosure

The adopted accounting poticy corresponds to the accounting poticy apptied in the previous

reporting year, with the exception of inftuence of apptication of the. fottowing revised standards

dated 1 January 2017. lnftuence of each amendment apptied to operations of the Bank is described

betow:

Amendments to IAS T,,Statement of cash Flows: Disctosure lnltiative". The amendments require

from the Bank to disclose the information facititating evaluation of change of a tiabitity as the resutt

of financiat activities, inctuding .frunc"r condition6d by cash l'tows and changes not conditioned

thereby.

Amendments to lA5 l2,,Recognition of deferred tax assets for unreatized losses". The amendments

ctarify that an entity need to evatuate wh

which deductions maY be made aPart

amendments ctarify the manner in which a

24

(o)


Notes to the financial statements for the period ended on 31 December 2017, thousand tenge

resutts of activity of the Bank, as the Bank has not deductibte temporary differences or assets'

which are within scope of these amendments'

New standards and interpretations not effective yet

A number of new standards, amendments to the standards and int.erpretations are not effective as

at 31 December 2ol7 yet ana have not been apptied when preparing these financjal statements' out

of the mentioned new devetopments the fottowing standards, iamendments and interpretations

potentiatty may inftuence on activity of the Bank. The Bank is going to begin to appty the mentioned

stanOaras, amendments and interpretations starting from their effe'ctiveness'

IFRS 9 "Financia[ lnstruments"

IFRS 9 ,,FinanciaI lnstruments" pubtished in Juty 2014 reptaces existing IAS 39 "FinanciaI

lnstruments: Recognition and Measurement" and inctudes revlsed guidetines with respect to

ctassification and measurement of the financiaI assets, inctuding a new modeI of expected credit

losses to measure impairment and the new general requirements for hedging accounting'

Ctassification and measurement

IFRS 9 contains three basic measurement categories of the financial assets: measured at amortized

cost, measured at fair vatue through other c-omprehensive incorne (FVOCI) and measured at fair

vatue through profit or loss (FVTPL). Under IFRS 9, classificatiorr of the financial assets is mainty

determined based on a business model in the context of which a financial asset and characteristics

of contractual cash ftows are controtted. The standard abotishes tfre category of the financial assets

appticabte in IAS 39: financial assets hetd to m

financiaI assets avaitabte for sate' Under IFRS

principat contract representing a financial a

from a principaI contract. lnstead, the eclassifjcation'Theequityinstrumentsaremeasuredatfairvalue.

IFRS 9 considerabty retains existing requirements of IAS 39 as reglards ctassification of the financial

tiabitities. Furthermore, in accordance with IAS 39 atl changes in fair vatue of financia[ tiabitities

ctassified as measured ut rul1. vatue through profit or loss are rer:ognized as parts of profit or [oss,

while in accordance with IFRS g those changes are recognized in g'eneral as fottows:

an amount representing a change of fair value of a financiaI tiabitity conditioned by changes in

credit risk on such a tiaUitity is iecognized as part of the other comprehensive income;

remaining amount of change of fair vatue of a tiabitity is recognized as part of profit or [oss'

lmpairment

IFRS 9 reptaces the "incurred losses" modeI

The new impairment model is apptied to the

the accounts receivabte on lease, some [icontracts. The new i

of profit or loss onUnder IFRS 9, an am

defautt events on a e within 12 months after the reportingsutt of atl possibte defautt events on a

L over the entire term")' An amount of

tty i:; equat to amount of 12-month ECL

counts receivabte on lease, assets under a contractncial assets (POCI assets)). ln case of significant

nt after initiat recognition the loss atlowance is

recognized in the amount of ECL over the entire term'

The financiaI assets on which 12-month ECL are recognized retate to stage 1; the financiaI assets on

which significant increase of credit riskifter initiat lecognition is evidenced, but on which there is

no defautt event retate to stage 2; and the financial assets orr which there is a defautt event or

which anyvvay are credit-impaired retate to stage 3'

Measurement of expected credit losses

must represent time vatue of money an

be obtained without excess expenditurand forecasts of future economic conditions'

under IAS 39 and resutts in increase in votati

25

(i)

(ii )



loss attowance, since expected impairment losses on atl financial assets witt be measured at [east in

the amount of 12-month ECL and an aggregate of the financial assets on which ECL over the entireterm witl be measured witt be, with high probabitity, in excess of an aggregate of the financial

assets with reveated objective evidences of impairment under IAS 39.

The expected credit losses with high probabitity witt be catcutated orr the basis of an approach (at

least with respect to some portfotios) depending on a type of an itent exposed to credit risk, stage

to which an item retates under IFRS 9, measurement on a case-by-case or group basis, etc.

(iii) Hedgingaccounting

Requirements for general procedure for hedging accounting are aimed at simptification of hedging

accounting, bettei harmonization of hedging accounting and strategies of risk management. The

standard does not contain direct instructions with respect to macro-hedging accounting, which is

considered in the context of a separate project. IFRS 9 provide:; for setection of the accounting

poticy with respect to the Bank's abitity to continue to account for hedging in accordance with IAS

39.

(iv) Transition to IFRS 9

Requirements for ctassification and measurement, as wetI as impairment in generaI are apptied

retrospectivety (subject to specific exemptions) by adjusting an opening batance of retained profit

and provisions as of a date of initiat apptication. The standard doe:; not contain the requirements for

recatcutation of comparabte data for the prior periods'

IFRS 9 becomes effective for the annual reporting periods beginning on or after 1 January 2018.

Earty apptication of the standard is attowed.

The Bank has transited to IFRS 9 within fixed terms, at the moment the Bank is compteting technica[

imptementation of the business requirements for making changes irr the methods and accounting.

IFRS't6 "Lease"

IFRS 16 reptaces appticabte guidelines with respect to lease, inctuding IAS 17 "Lease", IFRIC

lnterpretation 4 ,,Determining Whether an Arrangement Contains a Lease", SIC lnterpretation 15

,,Operating Leases - lncentivei", and SIC lnterpretation 27 "Evatuating the Substance of Transactions

in tfre Legat Form of a Lease". The new standard abotishes double accounting model appticabte at

the present time in the lessee accounting. This modet requires ctassifying a lease as financial lease

booked jn the batance sheet and operating lease accounted for off batance sheet. lnstead of it, a

unified accounting model assuming lease booking in the batance sheet and simitar to accounting for

financia[ lease efiective at the present time is introduced. For the lessors the accounting rutes in

effect at the present time generatty remain unchanged: the [essors witl continue to ctassify lease as

financiaI and operating. IFRS 16 becomes effective for the annuaI reporting periods beginning on or

after 1 January 2019.tarty apptication of the standard is attowed provided that IFRS l5 "Revenue

from Contracts with Customers" witt be apptied, as wett. The Barrk is not going to earty appty that

standard. The Bank js evatuating possibte inftuence of IFRS 16 on the financial statements.

The Bank did not appty the fottowing new and revised IFRS issued, but not effective yet:

ln May 20'17 the new standard - IFRS lT "lnsurance Contracts" has been issued, which standard

reptaies IFRS 4,,lnsurance Contracts" since 1 January 2021. IFRS 17 requires insurance liabitities to

be measured at a current futfitment value and provides a more uniform measurement and

presentation approach for atl insurance contracts. These requirements are designated to achieve the

purpose of consistent principte-based insurance contracts accounting. lt is not possible to evatuate

inftuence of apptication of IFRS 17 before detailed anatysis is madr: by the management.

Other changes

The fottowjng new standards or amendments to the standards wilt not have, as expected, significant

inftuence on the financial statements of the Bank:

- ,,project to review the requirements for disctosures" (amendments to IAS 7 "statement of Cash

Ftows");

- Recognition of deferred tax assets for unused tax loss carny-forwards (amendments to IAS 12

"lncome Taxes");

- IFRS 15

26



Net interest incomes

31 December2017

31 December2016

thggt1dlqgL thousand tenge

lnterest incomesCredits granted to customersCash and cash equivatentsCredits and advances granted/paid to banks and otherfinanciaI institutionsFinanciaI assets avaitabte for sate

lnterest exPensesCurrent accounts and deposits of customersAccounts and deposits of banks and other financiaI institutionsSubordinated bonds and issued debt securitiesAccounts payabte on REPO transactions

lssue of guarantees and opening letters of creditCash transactionsSettlement transactionsForeign exchange transactionsCredit arrangement feeFee on MasterCardOther

Fee expenses

Transfer oPerationsTrust operationsExpenses on MasterCardAttribution amounts on transactions using payment

cards to exPensesExpenses on custodiaI activitYOther

141,002 173,85?l'+lrU\JZ ttJrvJL

---al.9{6s4i.

76,777,7235,019,4912,197,816

21,040,5555,203,727

562,716

(17 ,597 ,707\(2,136,863)

(15,297,663)(4,011,340)

(614,209)

_ (14, s36) (3,]911

-_!1j$1g! (1 e,e4rs_e!)

Different items of interest incomes for the period ended on 31 December 2017 inctudes the total

amount equal to 4,774,011 thousand tenge (31 December 2016:4,187,764 thousand tenge) accrued

on impaired financia[ assets.

The interest expenses on current accounts and deposits for the period ended o111-December 2017

inctude expenses on-u!"n.y fees in the amount of 592,362 thousand tenge (31 December 2016:

Z,gO4,ZOl ihousand tenle), which directty retate to attraction of the mentioned deposits'

Fee incomes31 December 2017 31 December 2016

thousand tenge thousand tenge

-1,6T9ffi

192,119166,323131,640

2781,117,175

606,687 162,239

+

31 Decermber 2017thouseFlenge

(142,837\(22,000)

(759,672)

14,381,931 7.059,250latJgltTJt "vJ'rL'Y

257,901218,790132,846

168

31 December 2016thousand tenge

(63,930)(9,520)

Net profit from foreign exchange transactions

Net profit from sport transactionsNet ioss from revatuation of financial assets and

tiabitities

(636,642)(323,435)(47,48s1 ,(109,?9?l@ (474,4191

31 December 2017 31 December 2016thousand tenge thousand tenge____764_3ffi

(275,323) (723,379)

"'Bank of Astana" JSC

l\otes to the financial statements for the period ended on 31 December2017, thousand tenge

Other operating incomes/expenses, net

31 December 2017 31 December 2016thou

Other operating incomesPenatties and finesFee on MasterCardRecovery of overpayment under return for 2015

Other

Other operating exPensesAppraising servicesCottection agency servicesSubscriptions and information serviceslnventories, FA and lA write-offCorporate eventsExpenses on Cash back functionRating agency seryicesPenatties and fines

CharityCustomer base maintenanceLegat servicesCourier seryicesAir ticket PurchaseOther

lmpairment loss

Credits granted to customersOther assetsCredits and advances granted/paid to banks and otherfinanciaI institutions

31 December 2017 31 December 2016

6,524,09763,97470,073

242,245

328,064 36,803

(779,640)

{37,367)(55,3'15)

(363,467)(3 3,932)

(686,632)(7,349)

(167 ,551)(2,000)

(201,487\(178,432)(116,174)(105,777 )

(104,997)(36,069)(19,837)

(275)

31 December 2017 31 December 2016thousand tenge thousand tenge

-(1 ,823,754) (361 ,290)

(1,611) 4,421

-The information about changes in measurements and assumptions retating to-impairment of credits

granted to customers is disltosed in note 17 , as the mentionecl changes inftuenced on profit for

2017.

1O Expenses for Personnel

Emptoyees' benefitsSatary taxes

11 Other general administrative expenses

ProfessionaI seryicesExpenses on oPerating lease

Deterioration and dePreciationAdvertisement and marketi ng

Taxes other than income taxCommunication services and information services

Travetting exPenseslnsuranceSecuritY


-(936,738) (821,977)(901,490) (562,954\

(1,226,341) (337 ,2091(998 ,299\ (31 7, 1 59 )(3'13,533)(187 ,414)(358,826)(118,778\

(146,757)(1 10,389)

(81,577)(79,686)

28

(1 ,021 ,913)(185,349)(160,939)

(63,174)(282,359 30,176

3,346,9 993,224

thousand


lllotes to the financjalstatements forthe period ended on 31 December2017, thousand tenge

12

Transportation exPensesUtitity and cteaning exPenses

Repair and technicaI maintenanceCottection seryicesRepresentation exPensesTrainingsOther

Expense on income tax

Expense on current income taxExpense/(saving) on deferred income tax

lncome before taxesFrxed rateEstimated amount of tax at fixed rateNon-deductibte expenses/ (tax expenses not taken into

account in the accounting records)

Total tax

At the beginning of the PeriodRecognized in comprehensive income

Recognized in caPitaIAt the end of the Period

3'l December 2017 3l December 2016thousand tenge thousand tenge

-

(79,461).(50,891 )(39,056)(10,4771(6,474)

@W_)9-8p4r,126\$,2r93ge)

31 Decermber 2017 31 December 2016tnousana tenee ft'ousa?felel';;,

(78,376)(63,067)(14,77 6)

68e)

183,799 (206,497)

,689

Reconcitiation between accounting and tax profits for twetve months ended on 31 December 2017

and 31 December 20't6 is given betow:

31 Decrember 2017 31 December 2016thorusand tenge thousand tenge

Z0% 20%

-

-(oq,o8g)

$74,3751

-.The temporary differences arising between book vatue of assets and tiabitities booked in the

financial statements ind amountl used to calcutate taxable base resutt in appearance of net

deferred tax tiabitities as at 31 December 2017 and 31 December 2016' Deferred tax assets are

booked in these financiat statements. The future tax benefits nnay onty be received' if the Bank

earns profit against which unused tax loss may be set off and..un[ess the tegistation of the Repubtic

of Kazakhstan witt oe crrangeo with adverse inrtur nce on abitity of the Bank to use the mentioned

benefits in the future Periods.

change of amount of the temporary differences during the years ended on 31 December 2017 and 31

December 2016 may be presented as fottows'

31 December 2017 31 December 2016

__t!grr""a t""e" th"rt.Fixed and intangibte assets

- (,f944346) (318'751)

Accounts and deposits of banks and other financial 52'297 80''t00

institutionsOtherTax loss carried forward to the future periods

1 16,908

Movements in deferred tax assets and tiabitities for twetve months ended on 31 December 2017 and

31 December 2016 are presented betow:

31 De,cember 201 7 31 December 201 6

thrrusand tenge thousand tenge

(99,689) (82,206)

(

138,202306,714

1,447 ,133

29

13


Notes to the financia[ statements for the period ended on 31 Decentber 2017, thousand tenge



7,81O,O79 4,42O,1O4

12,356,847 1O0,479,649

9,164,23; 1 ,697 ,84;3'474'01' ''ti3;331457,187 768,750

13,045,428 4,394,00612,000,000 23,oo7,o28

'l ,198,1882,094,933

1,1 98,1 88 2,084,833

,652

The credit ratings are presented in accordance with the standards; of the rating agency Standard &Poor's or the simitar standards of the other international rating age'ncies.

None of items of cash and cash equivatents is impaired or overdue.

As at 3't December 2017, the Bank has had one bank the interest o1'which exceeds 10% of capitat (31

December 2016: 1 bank). As at 31 December 2017, the balance amounted to 5,400,814 thousandtenge (31 December 2016: batance was equatto 123,486,677 thousand tenge).

For the period from22 August to 31 December 2017 the Bank concluded reverse REPO contracts with"Kazakhstan Stock Exchange" JSC to the amount of 19,101,662 thousand tenge. The return accrued

on those transactions amounted to 120,704 thousand tenge'

a) Accepted collateral

As at 31 December 2017, the fair vatue of securities representing cottateral on reverse REPO

transactions was equal to: corporate bonds and bonds of the second tier banks to the amount of5,266,799 thousand tenge, shares of legatentities to the amount of 13,955,567 thousand tenge.

As at 31 December 2016, the fair vatue of securities representing cotlateral on reverse REPO

transactions was equaI to: bonds of the Ministry of Finance of the Repubtic of Kazakhstan to theamount of 296,467 thousand tenge, corporate bonds to the amount of 50,533 thousand tenge, as

wettas shares of tegat entities and second tier banks to the amount of 4,369,614 thousand tenge.

Requirements for minimaI provisions

MinimaI provisions are catcutated in accordance with the regutatory acts issued by the RK NB and

must be maintained equal to the average amount of cash on han,C and batance on current accountwith the RK NB for four weeks to be catculated as a fixed minimal [eve[ of deposits and batances on

current accounts of customers being residents and non-residents of the Repubtic of Kazakhstan, as

wetI as the other tiabitities of the Bank. As at 3't December7017, the minimaI provision amounted to4,760,281 thousand tenge (31 December 2016: 4,982,951 thousand tenge).

Cash on handCash equivalentsNostro accounts with RK NB

Nostro accounts with other banks- having credit rating from A- to A+- having credit rating from BB- to BB+- having credit rating from B- to B+- having credit rating betow B-- without credit ratingTotal Nostro accounts with other banksTerm deposits with RK NB

Term deposits with other banks- having credit rating from A- to A+- having credit rating from B- to B+

Total term deposits with other banksReverse REPO transactions- without credit ratingTotaI cash equivalentsTotal cash and cash equivalents

19,222,36657,822,829

30

14


Notes to the financial statements for the period ended on 31 Decen'ber 2017, thousand tenge

Financial instruments measured at fair value the changes in whir:h are booked as parts of profit

or [oss


Debt and other financial instruments with fixed return- Bonds of the Ministry of Finance of the Repubtic of

KazakhstanEquity instruments- Shares in "standard" lnsurance Company" JSC

- Shares in "Kcett" JSC

Total financial instruments measured at fair value thechanges in which are booked as parts of profit or loss

15 FinanciaI assets available for sale

Debt and other financial instruments with fixed return- Bonds of the Ministry of Finance of the Repubtic of

51 8,348

4,083,9353,343,001

-

31 December 2017 31 December 2016thousand tenge thousandlengs

16 Credits and advances granted/paid to banks and other financial institutions


Deposits with banks- having credit rating from B- to B+

Credits granted to other financial institutions- without credit ratingTotal credits granted to other financiaI institutionsProvision for imPairmentCredits granted to other financiaI institutions less

provision for imPairment

The fottowing tabte contains anatysis of change of

advances granted/paid to banks and other financial

December 2016 and2017:


Amountofprovisionforimpairmentatthebeginnigof-T9,079the yearNet recovery of provision for impairmentUse

Amount of provision for impairment at the end of theyear

1,610

Kazakhstan- Bonds of "Halyk Bank of Kazakhstan" JSC

- Bonds of "Freedom Finance" JSC

- Bonds of "SAT&ComPanY" JSC

Equity instruments- Shares in "Qazaq Banki" JSC

Total financial assets available for sale

None financial assets avaitabte for sate are impaired or overdue.

277,842 !44,0=0!

-

n7,842 344,006(1,6671 (69)

276,175 343,937

-the provision for impairment on credits and

institutiorrs for twetve months ended on 31

203,31 5

273,475

474,010

1,254,309979,175

(4,421)(12) (4,589)

31


I,lotes to the fjnancial statements forthe period ended on 31 December2017' thousand tenge

17 Credits granted to customers

31 December 2017 31 December 2016thou:;and tenge thousand tenge

rCredits granted to corporate customers

Credits granted to major corporate customers

Credits granted to smatl and medium business entities

Total credits granted to corporate customers

Credits granted to retail customers

Mortgage creditsConsumer creditsCredits to purchase cars

Other

Total credits granted to retaiI customers

Credits granted to customers before provision forimpairmentProvision for imPairment

Credits granted to customers less provision forimpairment

154,856,939 143,677,426

169,889,325 181,668,650

18,41 5,031

136,441,908

31,170,157117,507,269

10,445,161

1 3,585,5643,134

1 ,803 ,7 14

1810,694,512

( 1 0,805,1 87)

9,776,487

32,074,1157,971

2,738,222

188,269,171

(6,600,521)

The tabte betow contains anatysis of change of the provision

credits granted to customers for twetve months ended on 31

for impairment broken down by types ofDecernber 2017:

Credits granted Credits granted Totalthousandto corporate

customersto retail

thousand tenge thousarld lelg-e

-inu@8 912,623 6,600,571

Amount of provision for impairment at the

beginning of the YearNet (recovery) formation of provision forimpairmentWrite-offEffect of foreign exchange rates

Amount of provision for impairment at theend of the Year

impairmentWrite-offEffect of foreign exchange rates

Amount of provision for impairment at theend of the Year

customers tenge

2,718,17 4 2,329,083 5,047,257

Credits granted Credits granted Totalthousandto corporate

customersto retail

customers tenge

(897,1 36) 12,961 (884,175 )

84,251 )42.,6_!!) ,= =!!,?g_!,-l,sgl;w

- 3,212,000 10,805,187

The tabte betow contains analysis of change of the provision for innpairment broken down by types of

credits granted to customers for the year ended on 31 December 11016:


Amount of provision for impairment at the tffi

beginning of the YearNet (recovery) formation of provision for (705,7851 873,843 ',1',18,058

(1 ,323,552) (149,544) (1,473,096)

(3e,382) \5,7=,e::) = \ef:-:3|!)

-5,6g7,g9d

-- 912,623 6,600,521

32


Notes to the financial statements for the period ended on 31 Decernber 7017, thousand tenge

(a) Quality of credits granted to customers

The table betow presents the information about quatity of credi[s granted to customers as at 31December 2017:

Credits before Credits lessprovision for Provision for provision forimpairment impairment impairment

thousand tenge thousand tenge thousand tenge

Provision forimpairment againstamount of credits

before provision forimpairment

o/lo

Credits granted to corporatecustomersCredits granted to majorcorporate customersCredits without individuaIevidences of impairmentlmpaired credits:- undue- due for less than 30 days- due for 30-89 days- due for more than 360 days

TotaI impaired creditsTotaI credits granted tomajor corporate customersCredits granted to small andmedium business entitiesCredits without individuaIevidences of impairmentlmpaired credits:- undue- due for less than 30 days- due for 30-89 days- due for 90-179 days- due for 1 80-360 days- due for more than 360 days

TotaI impaired creditsTotal credits granted tosmall and medium businessentitiesTotaI credits granted tocorporate customers

16,755,219 (2,114,540\ 14,640,679

1 ,659,912

10,633,9161 ,569,3394,429,049

127,917

(9,9 59 )

(1,797 ,269)(314)

(294,194)(27,764)

1 ,649,853

9,936,6491,569,0244,134,954

'1 00,1 53

0.60

'16.90

0.026.64

1 8.52

12.62

18,415,O31 (2,124,499) 16,29O,532 11.54

64,907,825

51,437,6439,632,1945,964,5661,481,962

932,745

3,094,973

(385,504)

(3,415,169)(31,771)

(714,026)(370,372)(104,965)

(446,880 )

64,522,321

48,022,474

9,600,4235,250,5401,111,590

827,7802,639,093

0.59

6.640.37

11.97

74.99

11.25

14.4971,534,093 (5,083,1 g3) 66,450,900 7.11

136,441,9O8 (5,469,697\ 130,973,221 4.O1

154,856,939 (7,593,'186) 147,263,753 4.90

33


Notes to the financial statements for the period ended on 31 Decernber 2017 , thousand tenge

Credits beforeprovision forimpairment

thousand tenge

Provision forimpairment

thousand tenge

Provision forimpairment against

Credits less amount of creditsprovision for before provisionimpairment for impairmentthousand

tenge %

Credits granted to retailcustomersMortgage credits- undue- due for less than 30 days- due for 30-89 days- due for 90-179 days- due for 180-360 days- due for more than 360 daysTotal mortgage creditsConsumer credits- undue- due for less than 30 days- due for 30-89 days- due for 90-179 days- due for 180-360 days- due for more than 360 daysTotal consumer creditsCredits to purchase cars- undueTotal credits to purchasercarsOther credits granted toretaiI customers- undue- due for less than 30 days- due for 30-89 days- due for 90-179 days- due for 1 B0-360 days- due for more than 360 daysTotal other credits grantedto retail customersTotaI credits granted toretail customersTotal credits granted tocustomers

1,803,714 (133,744') 1,669,97O

g,g76,ggg

1 ,510,190371,533240,423547,164

1,039,2651 3,585,

(51,'180)('14,036)( 5 5,886 )

(130,246)(328,711)

307,208

(1,753,299)(40,627)(74,3661

('102,981 )(170,319)

7,640,340716,258439,252221,303397,321

9,1 23,6901 ,469,569

297,167137,442376,845732,057

11,136,769

7,691,520730,294495,'138351,549726,032

0.671.97

11.2937.0545.28

17.752.69

20.0242.8331 .1329.5618.02

450,628 (49,403) 401,225 10.9610,445,161 (629,4621 9,g15,699 6.03

134 3,134 0.00

134 3,134 0.00

929,869670,234

3,9924,913

176,019

(178,409)(2e1)

(400)(4,644)

801,460669,943

3,9924,413

171,37518,797

13.810.04

8.322.640.0018,797

7.41

25,837,573 (3,212,0011 22,625,572 12.43

180,694,512 (10,805,187) 169 889 325 s.98

34



The tabte below presents the information about quatity of credits granted to customers as at 31December 201 6:


thousand tenge


thousand tenge

Credits lessprovision forimpairment

tlhousand tenge


against amountof credits before

provision forimpairment

uloCredits granted tocorporate customersCredits granted to majorcorporate customersCredits without individuatevidences of impairmentlmpaired credits:- undue- due for less than 30 days- due for 1 80-360 days- due for more than 360daysTotaI impaired creditsTotal credits granted tomajor corporate customersCredits granted to smalland medium businessentitiesCredits without individuaIevidences of impairmentlmpaired credits:- undue- due for less than 30 days- due for 30-89 days- due for 90-179 days- due for 1 80-360 days- due for more than 360daysTotal impaired creditsTotal credits granted tosmalI and medium businessentities

0.92

10.088.68

13.5433.9623.91

0.0211.78

12,481,360

15,114,6661,441 ,091

274,367

(74,888)

(757,864)(288)(ss)

(591,600)

12,406,472

14,856,8021,440,903274,312

0.60

1.710.020.02

31.834.55

245 2.97

77,495,342

19,234,7094,626,0163,692,923

1gz,54g2,466,717

55,91734,289,498 248,724

112 507 269 107,744,066

137,989,529

4.23Total credits granted tocorporate customers 143,677,426 3.96

(849,907) _ 17,838,990

31 170 157 (924,695)

78,217,771

21,390,0155,065,5634,259,609

276,4403,741,949

55,923

(722,429)

(2,155,307)(439,547\(576,785)

(93,892 )

(775,232)

(4,763,203)

(5,687,899)

(4,040,774\

35


Notes to the financiatstatements for the period ended on 3'l Decernber 2017, thousand tenge

Credits granted to retailcustomersMortgage credits- undue- due for [ess than 30 days- due for 30-89 days- due for 90-179 days- due for 1 80-360 days- due for more than 360days

TotaI mortgage creditsConsumer credits- undue- due for less than 30 days- due for 30-89 days- due for 90-179 days- due for '180-360 days- due for more than 360days

Total consumer creditsCredits to purchase cars- undueTotal credits to purchasecarsOther credits granted toretail customers- undue- due for [ess than 30 days- due for 30-89 days- due for 1 80-360 days- due for more than 360days

Total other credits grantedto retail customersTotal credits granted toretail customersTotal credits granted tocustomers


thousand tenge


thousand tenge

7,622,901683,623436,947474,921427,949

130,1479.776.487

24,933,0955,006,765

605,723383,042571,991

573,49932,074,115 (800,1 80)

2,921

Credits lessprovision forimpairment

thousand tenge


against amountof credits before

provision forimpairment

o,l\

(2,135)(9,979)(8,1 60)

(29,736)(37,593 )

7,620,766673,644478,787445,195390,355

0.031.461.876.268.78

8.091.00

(256,024)(36,709)

(106,422\(100,082)(164,768)

(136,175)

24,677,0714,970,056

499,301292,960407,223

437,32431,273,935

2,921

1.030.73

17.5726.1328.81

23.742.49

0.00

2.921 2,921 0.00

2,494,199194,695

17 ,69422,796

1 8,848

2,738,222

44,591 745

(5,501 )

(1,542)(3,687)(1,760)

(1,8't8)

( 1 4,308)

(912,6231

2,479,6991 93,1 53

14,00721,036

17,030

0.220.79

20.847.72

9.65

2.723.914 o.52

43,679,122 2.0s

188,269,171 (6,600,521) _ 181,668,650 3.51

During '12 months of the years 2017 and 2016 the Bank granted the consumer credits to naturalpersons secured with cash in the form of deposits. As at 3'1 December 2017, those credits amountedto 1,011,079 thousand tenge (31 December 7016: 16 665 305 thousand tenge). Those credits areshort-term credits maturing within 12 months.

As at 31 December 2017 and 31 December 2016, the credit portfotio inctuded the credits granted tocorporate and retaiI customers the terms and conditions of which were changed, subject to retationswith the customers and maximization of an amount of debt repayabte. The credits the terms ofwhich have been changed are inctuded in the tabtes above into the category of assets withoutindividuaI evidences of impairment with the exception of cases, ,/r'here a borrower fails to complywith the new conditions of contracts.

As at 31 December 2017, about 23% (31 December 2016: about 29iY") of the Bank's corporate creditswere designated to finance companies being at the initial stage or for such projects as constructionof assets, which are not put into operation yet. Before granting those credits, the Bank evatuatesviabitity of the projects and requires providing a ptedge. The Bank atso controts the progress ofimplementation of such projects in accordance with initiat budge,ts thereof and it betieves that ithas reasonabty evatuated the future cash ftows, vrhich witl res;utt from those credits as at 31

36

(b)



December 2017 and 3'1 December 2016. As at 31 December 2017,11% of att credits granted to theabove-mentioned companies are repaid.

As at 31 December 2017, 49% of atl projects being at injtiat stage of construction are put intooperation as at 31 December 2016 or are at the stage of constructi(on comptetion.

As at 3'1 December 2017, the management found out evidences of impairment in about 56.91% of theportfotio of corporate credits of the Bank (31 December 2016:35%',1. Such indicators arise mainty dueto detays of the borrowers in their futfitment of contractua[ obligations to the Bank or due toworsening of the financial status of the borrowers. The most of those impaired credits were securedwith ptedges, inctuding cash deposits, property, land or other lelss liquid assets. Potentiat futurerevenue from disposal of such security was measured by the Bzrnk with the participation of theindependent appraising companies and this was the key assumption, which affects measurement ofimpaired credits.

Key assumptions and judgements when evaluating impairment of credits

Credits granted to corporate customers

The Bank evatuates the provision for impairment of loans granted 1to the corporate customers on thebasis of the analysis of catcutated future cash flows on loans with individuaI evidences ofimpairment. When assessing an amount of the provision for impairment on [oans without individualevidences of impairment, the management based on the [eve[ of lo,sses actually incurred in the past.

When assessing an amount of the provision for impairment of credits granted to the corporatecustomers, the management made the fottowing assumptions:

-theannua[ [evelof incurredlosseswasequatto0.59%- 0.60%(31 December20'16: 0.60%-0.92%\;- delay in earning revenue from disposal of a security - 6-18 months.

Changes in the above evatuations may influence on amount of the provision for impairment of thecredits. For exampte, in case of change of an amount of net present vatue of expected cash flows byptus/minus one percent the amount of the provision for impairment of the credits granted to thecorporate customers as at 31 .12.2017 would be 1,479,638 thousand tenge more/tess (31 December2016: 1 , 379,895 thousand tenge [ess/more).

Credits granted to retail customers

The Bank evatuates the provision for impairment of loans granted to retaiI customers on the basis ofthe past experience of incurred actual losses on those types of the credits and measurement ofexpected amount of compensation from disposaI of a collaterat.

Material assumptions used by the management when assessing an amount of the provision forimpairment of the credits granted to retaiI customers inctude the following:

- [eve[ of migration of losses is fixed and it may be determined on the basis of the model ofmigration of incurred actual losses for the previous 12 months;

- with respect to mortgage and consumer credits detay in earning revenue from disposaI of securitywith respect to mortgage and consumer credits is 18 months (property).

Changes in the above evaluations may inftuence on amount of the provision for impairment of thecredits. For exampte, in case of change of amount of the net pre:ient vatue of expected cash ftowsby ptusiminus one percent the amount of the provision for impairment of the credits granted tocorporate customers as at 31 .12.2017 woutd be 726,256 thousand tenge more/tess (31 December2016: 436,79'1 thousand tenge [ess/more).

Analysis of security

Credits granted to corporate customers

The credits granted to corporate customers shat[ be evatuated on individuaI basis and tested forimpairment. The overatI creditworthiness of a corporate customer usuatly is the most importantindicator of quatity of a credit granted to it. Neverthetess, security represents additional guaranteesand, as a rute, the Bank requests the corporate borrowers to provide the same.

(c)

(i)

37


Notes to the financial statements for the period ended on 3'l December7017, thousand tenge

The fottowing tabte contains anatysis of security of theprovision for impairment, broken down by types ofDecember 20'16:

31 December2017

thousand

Mixed typelmmovabte propertyCash deposits

credits granted to corporate customers lesssecurity as at 31 December 2017 and 31

31 December2016

% of credit thousand % of credit

38.8823.566.84

Land plots and rights to temporary use 12,575,243 8,54EquipmentCash received in the futureConstruction in processRights of ctaim against third personsGuaranteeGrainSecuritiesGoods for sateOther types of securityNo cottateraI

,92.30,840,804 20.9411,206,981 7.61

2,31 3,5015,797,7365,679,7303,199,446

17,6091,011,139'1,785,360

53,651,66932,511,4109,444,796

1 .57 5,177 ,8703.94 '13,925,593

3 . 86 6 ,971 ,4512.17 1,739,9570.58 5,413,2930.69 2,924,2651,21 1,118,277

3.72't0.09

5.051.263.972.120.81

647,711 0,44 545,893 0.40854,830 0,58 2,943,632 2.13780,574 0,53 1,671,532 1.22

147 ,263,752 100.00 137 ,gg9 ,529 1 00.00

The amounts stated I n the tabte above represent book value of the credits and optionatly presentthe fair vatue of coItaterat. Mixed security inctudes items of immovabte property, propertycomptexes, equipment, transport vehictes, land ptots, grain, guara,ntees, cash deposits, and other.

The credits granted to corporate customers, which are past due or impaired.

lmpaired or past due credits granted to corporate customers have security with the fair vatue of207 ,621,702 (31 December 2016: 48,087 ,714 lhousand tenge).

Credits granted to corporate customers without individual evidernces of impairment

As at 31 December 2017, the fair value of cash batances, whiclr are security of loans granted tocorporate customers, amounted to 6,579,531 thousand tenge (31 December 20'16: 9,444,796thousand tenge).

With respect to the other credits granted to customers with the net book vatue of 66,172,174thousand tenge (31 December 2016:80,457,018 thousand tenge), which are not past due orimpaired, the fair vatue of security was measured at the moment of issue of the credits and was notadjusted for subsequent changes as at the reporting date. An opportunity to recover those creditsdepends to a greater extent on creditworthiness of the borrowers rather than vatue of security, andthe current vatue of security does not inftuence on evaluation of irnpairment.

As at 31 December 2017, with respect to the credits granted to corporate customers with the bookvatue of 79,579,060 thousand tenge (31 December 7016: 42,134,573 thousand tenge), themanagement thinks that the fair vatue of security is at least equal to their book value.

Received security

During twetve months ended on 3'l December 2017 the Bank purchased a number of assets throughacquisition of control of security of the credits granted to customers with the net book value of28,619,169 thousand tenge (31 December 2016: 5,822,820 thousand tenge).

(ii) Credits granted to retail customers

Mortgage credits

The mortgage credits are secured with ptedge of respective real e:;tate.

The mortgage credits inctude the credits with the net book value of 1,603,889 thousand tenge (31

December 2016:909,531 thousand tenge), which are secured with ptedge the fair vatue of which isless than net book value of separate credits. Fair vatue of security on the mentioned creditsamounted to '155,91'l thousand tenge (3'l December 2016:905,671 thousand tenge).

38


Notes to the financial statements for the period ended on 31 December 2017 , thousand tenge

With respect to the mortgage credits with the net book vatue of 8,211,810 thousand tenge (31December 2016:8,768,821 thousand tenge) the management betieves that the fair vatue of securityat least is equal to book vatue of separate credits as at the reporting date.

The Bank updates assessed value of security obtained at the moment of issue of a credit to thecurrent value taking into consideration approximate changes in value of items of immovabteproperty. The Bank makes speciaI separate evatuation of security as at each reporting date, in casethere are evidences of impairment.

During twelve months ended on 31 December 2017, the Bank purchased three portfolio of mortgagecredits from "Astana lpoteka" JSC (previous name - "lnvestment Astana Group" JSC) with the bookvatue of 2,005,3 67 thousand tenge. The Bank also bought back l.wo portfotios of mortgage creditsfrom "Kazakhstan Mortgage Company" lO" JSC with the book vatuer of 227 ,570 thousand tenge.

Consumer credits

The consumer credits are secured with ptedge of respective residential immovabte property.According to the poticy of the Bank, the consumer credits are granted at maximal loan-to-valueratios (ratio of market vatue of a ptedge to a loan value) as at a date of issue of a credit equal to143% for the borrowers with confirmed sources of income and 200% - on credits of the borrowerswith non-confirmed sources of income. Thus, such consumer credits are secured with ptedge ofimmovabte property [ike the mortgage loans.

The portfotio of consumer credits inctudes the credits with the net book vatue of 5,804,8'10 thousandtenge (31 December 2016:15,517,665 thousand tenge), which were secured with the ptedge the fairvatue of which was less than net book value of separate credits. The fair vatue of security on thementioned credits amounted to 2,189,365 thousand tenge (31 December 7016 7,458,645 thousandtenge).

With respect to the consumer credits with the net book vatue of 5,091,672 thousand tenge (31December 2016: 15,756,270 thousand tenge) the management betieves that the fair vatue ofsecurity at least is equal to book vatue of separate credits as at th,e reporting date.

The Bank updates assessed vatue of security obtained at the mrrment of issue of a credit to thecurrent vatue taking into consideration approximate changes in value of items of immovabteproperty. The Bank makes speciaI separate evatuation of security as at each reporting date, in casethere are evidences of impairment.

Other credits

The portfotio of consumer credits inctuded the credits with the nr:t book vatue of 716,150 thousandtenge (31 December 2016:2,078,170 thousand tenge), which werr: secured with the ptedge the fairvalue of which is less than net book vatue of separate credits. The fair vatue of security on thementioned credits amounted to 624,532 thousand tenge (31 December 2016:773,983 thousandtenge ).

With respect to the other credits with the net book vatue of 956,955 thousand tenge (31 December7016:645,744 thousand tenge) the management believes that the fair vatue of security at least isequa[ to book value of separate credits as at the reporting date.

The Bank updates assessed vatue of security obtained at the moment of issue of a credit to thecurrent vatue taking into consideration approximate changes in vatue of items of immovabteproperty. The Bank makes speciaI separate evaluation of security as at each reporting date, in casethere are evidences of impairment.

39


Notes to the financial statements for the period ended on 31 Decernber 2017 , thousand tenge

17 Credits granted to customers, continued

(d) Analysis of the credit portfolio broken down by branches of economy and geographicregions

The credits were granted mainly to the customers carrying ou1[ activity in the Republic ofKazakhstan in the fottowing branches of economy:

31 Decembr:r 2017 31 December 2016thousand tenge thousand tenge

Credits granted to retaiI customersTradeAgricutture, timber and wood-working industryProductionLeaseFinanciaI servicesServices relating to construction and instattationworksConstructionLegaI servicesMining industry / metatlurgicaI industryLogistic comptexes and transportation servicesMass mediaReaI estateFactoring companiesTourismMicro-credit organizationsResearch and technicaI activityOther serviceslndividuatservicesActivity (various)

Provision for impairment169,889,325 181,668,650

(e) Concentration of credits granted to customers

As at 31 December 2017, the Bank had nine borrowers (31 December 2016: sixteen borrowers)with the total balances on credits exceeding 10% of capita[. As at 31 December 2017 the totatbatances on the mentioned credits amounted to 61,880,923 thouszrnd tenge (31 December 2016:77,661,670 thousand tenge).

(f) Credit repayment periods

The repayment periods of the credits composing the credit portlfotio as at the reporting dateare presented in Note 27(d) and represent the periods of time frclm the reporting dated to therepayment dates under credit agreements. Considering short term of the credits granted by theBank, it is probabte that many of the mentioned credits witt be protonged. Accordingly, reaIdates of repayment of the credits may substantiatty differ from dates of repayment providedfor by the credit agreements.

25,837 ,57341,098,98920,769,47426,866,9718,374,7525,24o,gog

9,941 ,9729,917 ,554

5,749,4312,497,5061,620,3697:10,209

75,5955,14,1269,924,05 1

11,870,8427,12,8615<.)2,540

44,591,74535,009,65123,256,86020,678,61217,686,9801 4,635,588

10,032,4305,562,1714,990,3394,190,7072,963,9331,469,932964,775604,459473,36470,170

1,288,460

180,694,512 188,269,171(10,805,187) (6,600,521)

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1 9 Other assets

31 December2017 31 December2016thousand tenge thousand tenge

15',673,777 7,323,439Accounts receivabte on sotd loansOther accounts receivabteAccrued fee incomesTotal other financiaI assetsDisposed assetsAccounts receivabte on guaranteesCapitaI expendituresPrepaymentsPrepaid taxes, besides income taxMateriats and setttement of payments withsupptiersi providersOverpaid tax on profitAdvances paid to employeesSettlement of payment son Reverse REPO

transactions with "Freedom Finance" JSC

OtherProvision for impairmentTotal other non-financial assetsTotal other assets

1,606,613 1,414,007791 ,014 1 2, BB9

17,570,849 8,750,33533 ,371,780 7 ,506,15213i,670,254

1 ,579,366993,221863,688210,324

188,412

1,712,177(2,571 ,578\

5,668,4423,732,699

618,300289,530169,840

99,13597,985

187,447(698,919)

(a)

50,017 ,644 17 ,670,61167,,588,493 26,420,946

During the year ended on 31 December 2017, the Bank sotd a number of granted credits to twocompanies - "SFK Recovery" LLP (to the amount of 9,568,185 thousand tenge) and "Firstcotlection" Cottection Agency" LLP (to the amount of 3,544,719) thousand tenge). The above-mentioned loans were sotd under the market conditions with considering by the management as

transactions between independent parties. During the period frorn December 2017 to March 2018the tiabitities to the bank were repaid to the amount exceeding 12 bittion tenge by transfer ofassets in the form of immovabte property in favour of the Bank.

During the year ended on 31 December 2016 the Bank sotd a number of granted credits to twocompanies - "Nexum" Legal Company" LLP and "lspotnenie" LLP. The above-mentioned loanswere sold under the market conditions with considering by thr: management as transactionsbetween independent parties. The companies provided sufficient evidences of abitity to repaythe accounts receivable and they provided coltaterat. The acr:ounts receivable is repaid inaccordance with the prescribed schedutes that is a conctusive ervidence of abitity of "Nexum"Legal Firm" LLP and "lspotnenie" LLP to repay outstanding accounts receivable to the Bank untiIthe end of 2018.

As at 31 December 2017,478 items are recorded in the balance shreet as parts of items "Disposedassets". The management prepares a ptan for disposing of the mentioned property for the year201 8.

Analysis of change of the provision for impairment

The tabte betow contains anatysis of change of the provision for impairment for twetve monthsended on 31 December 2017 and7016:


Amount of provision for impairment at the beginningof the yearNet creation (recovery) of provision for impairmentUse

Amount of provision for impairment at the end ofthe year 698,919

698,9191,823,754

(1,095)

2,521,578

349,617361,290(11,988)

43

20



Accounts and deposits of banks and other financial institutions31 Decemb er 2017 31 December 20'l 6

thousand tenge thousand tenge_

17,167,554 25,088,365

21

CreditsTerm depositsLORO accounts

2,930,295 6,011,565

20,097,849 31,099,930

The above-mentioned credits include amounts received from "'Damu" Business Devetopment

Fund" JSC under the Program of conventional ptacement of funds, with the second tier banks for

the purpose of subsequent credit granting to the sma[[ and medium business entities to the totalamount'of 3,151,g74 thousand tenge (31 December 2016: 3,328,806 thousand tenge); from,,KazAgro" National Management Holding" JSC under the agro-industrial financing program to the

total imount of 5,882,30i thousand tenge (31 December 2016:6,754,465 thousand tenge); from,,Agrarian Credit Corporation" JSC to the total amount of l],133,372 thousand tenge (31

December 2016: 9,443,232 thousand tenge)'

The term deposits inctude the deposits from "Zhitstroisberbank" JSC to the amount of 2,930,294

thousand tenge (31 December 2016: 4,218,029 thousand tenge), SB "Bank Home Credit" JSC to

the amount oi 0 thousand tenge (31 December 201 6: 1 ,000,939 thousand tenge).

Current accounts and deposits of customers31 Decemher 2017 31 December 2016


Current accounts and deposits on demand- RetaiI customers- Corporate customersTerm deposits- RetaiI customers- Corporate customers

As at 31 December 2017, the Bank has had eight customers (31 December 2016: fourteen

customers) the accounts and deposits of which have exceeded 1Ct% of capitat. As at 30 December

20'17 the total balances on the accounts and deposits of the nrentioned customers amount toj46,096,242 thousand tenge (31 December 2016: 191,058,457 thousand tenge). The current

accounti and deposits on demand of the corporate customers inctude deposit from one

counterparty to the amount of 88,658,705 thousand tenge, which may be withdrawn on demand'

As at 31 December 2017, the deposits of the Bank's customers to the total amountof 6,194,724

thousand tenge (31 December 2016:26,165,197 thousand tenge) were the security of discharge

of tiabitities on credits and off-batance credit instruments issued by the Bank.

Accounts payable on REPO transactions

On 31 December 2017 the Bank conctuded REPO transactions with "Kazakhstan Stock Exchange"

JSC to the amount of 641,658 thousand tenge.

Other tiabilities

31,367 ,84517!i,471 ,296

3l),760,641

11,294,929130,142,781

32,718,441

22

23

),211,063 121,426,306

____297,=810,845 295,5n,457

31 December 2017 31 December 20'16

thousand tenge thousand tengg7 ,400 1 ,409,651Letters of credit and financiat guarantees

Accounts payabte to emPtoYeesCharged operating exPensesOther creditors on banking activityTotaI other financial liabilitiesPrepayments on banking operationsProvision for leavesAccounts payabte on other taxesOther non-financiaI tiabititiesTotal other non-financial liabi litiesTotal other tiabitities

34,258381,771

177,877116,009342,290

3,137306,232265,676

177 ,09488,943

144,3773,208,595

44

24

(a)



Share capital

lssued capital

As at 3'l December 2017, the stated share capitaI consisted of 100,000,000 shares (31 December

ZOj6:32,000,000 shares), the issued and futty paid share capitat consisted of 36,081,627 shares

(31 December 20]6:76,887,601 shares). The shares have no par v;llue. For 17 months of the year

iOtZ tfr" Bank purchased 30,636 own ordinary shares. As at 31 December 2017, there were no

shares purchased by the Bank (31 December 2016:2,851,199 shares). The owners of ordinary

shares are entitted to obtain dividends as far as they are dectared, as wetI as they have the right

to one vote per a share at the annual and genera[ meetings of sharehotders of the Bank.

Provision for revaluation of financial assets available for sale

provision for revatuation of financial assets avaitabte for sate inctr.rdes accumutated net change of

fair vatue untiI derecognition of assets or impairment thereof .

Dividends

ln accordance with the tegistation of the Repubtic of Kazakhstan, amount of provisions of the

Bank avaitabte for distribution is timited to amount of retained profit booked in the financiaI

statements of the Bank prepared in accordance with the IFRS or the amount of net profit for the

current year, in case of'accumutated loss carried forward to the next period. Distribution is not

attowed, in case the amount of equity capitat becomes negativre or distribution of net income

results in insotvency or bankruptcy of the Bank.

During twetve months ended on 31 December 2017 the dividends were not dectared.

Trades in shares ofthe Bankon MoscowStock Exchange began on 14 December7017. Thus, the

Bank became the first Kazakhstan bank the shares of which were admitted to trades on Moscow

Stock Exchange and entered into the third tevet quotation [ist rcn 4 December 2017. The Bank

entered with the secondary pubtic offer of shares (SPO) on the MOEX in order to raise foreign

capitat. As a resutt, during the period from 5 to '12 December 7017 more than 750 proposats were

made by natural persons ind tegat entities to the amount exceerding 650 mittion roubtes' 2 881

835 shares of the new Bank's issue were offered, the offering price was fixed at the [eve[ of 215

roubtes for a share.

Earnings per share31 Decernber 2017 31 December 2016


Earnings per shareBasic earnings per share (tenge) 43.6 43.2

Basic earnings per sharelndicator of ine basic earnings per share as at 31 December 2017 is based on revenue due to

owners of ordinary shares in the amount of 1,315,252 thousand tenge (31 December 2016:

865,015 thousand lenge; and the average weighted number of 30,179,144 outstanding ordinary

shares (31 December 2016:20,026,199 shares), and it is determined as foItows:31 Decenrber 2017 31 December 2016

(b)

(c)

25

thousilnd tenge thousand tenge

-13i2,rre

Net revenueNet revenue due to owners of ordinary shares

lssued ordinary shares at the beginning of the year

Effect of share issue during 12 monthsEffect of purchased own shares

Average weighted number of ordinary shares for theperiod ended on

"26,882,6013,293,99015,000,4665,283,334

45



Calcutation of book vatue of the Bank's shares as at 3'l December 2017 and 31 December 2016 isgiven betow:


Net assets 41i,792,071 30,571 ,555

Quantity of outstanding sharesBook vatue of one share (tenge)

3t5,081,627 76,882,6011,297 1,137

Analysis by segments

The Bank has one reporting segment.

The most of revenue from transactions with foreign customers is, accounted for by transactionswith residents of the Repubtic of Kazakhstan. The most of non-current assets is concentrated in

the Republic of Kazakhstan.

lnformatjon about major customers

For the period ended on 3'1 December 2017 and for the year enrCed on 31 December 2016, theBank has had not customers the revenue on transactions with wlrich exceeded 10% of the totalrevenue of the Bank.

Risk management

Risk management is fundamentat for the banking activity and is an essential etement of operatingactivity of the Bank. The market risk, credit risk and tiquidity risl< are the basic risks with which

the Bank faces in the course of its activities.

Risk management policy and procedure

The Bank's risk management policy is aimed at detection, anal.ysis and management of risks,

which the Bank is exposed to, fixing timits of risks and respective controt, as welI as continuous

assessment of risk levets and conformance thereof to the fixerl [imits. The risk managementpoticy and procedures are reviewed on a regutar basis for the purpose of representation ofchanges in the market situation, offered banking products and services and the best practice,

which appears.

The board of directors is tiabte for proper functioning of the system of risk management controt,management of key risks and approval of the poticy of and procedures for risk management, as

wetl as approval of major transactions.

The management board is tiabte for monitoring and imptementation of the measures for reducing

risks, as wetl as it watches that the Bank carries out activity within fixed limits of risks. The

obtigations of the head of the Risk Department inctude general risk management and control ofcorptiance with the requirements of the effective legistation, as wetl as control of apptication ofthe general principtes and methods for detecting, assessing, managing and preparing reports both

on financial and non-financial risks, lt is accountabte directly to the Chairman of the Management

Board and directty to the Board of Directors.

The credit and market risks and tiquidity risk are managed and controtted by the system of the

Credit Committees and the Committee for Asset and Liabitity Management (CALM) both at the[eve[ of portfotio in general and at the [eve[ of separate transactions. ln order to enhance

efficiency of the decision making process the Bank created the hierarchic structure of the creditcommittees depending on type and extent of risk exposure.

Both externaI and internal risk factors are detected and managed inside the organization. Special

attention is paid to detection of the whote tist of the risk factors and determination of the [eve[

of adequacy of current procedures for risk minimization. Besides the standard anatysis of the

credit and market risks, the Risk Department monitors financiaI and non-financiaI risks through

regutar meetings with the operational subdivisions in order to get expert evatuation in particutar

di rections.

The market risk is a risk of change of a fair vatue or future cash flows on a financiaI instrument

due to change of the market prices. The market risk consists ol' foreign exchange risk, interestrate risk, as wett as the other price risks. The Bank is exposed to the market risk as the resutt of

open market position on interest, foreign exchange, debt and equity financial instruments, which

46

26

27

(a)

27

(b)


Notes to the financjal statements for the period ended on 31 Decernber 2017, thousand tenge

depend on overatl and specific fluctuations of the market conditions and change of the [eve[ of

votatility of the market Prices.

The task of the market risk management is to manage and contrr:l that exposure to the market

risk does not go beyond the timits of admissibte parameters with ensuring optimization of return

earned for assumed risk.

Risk management, continued

Market risk

The CALM headed by the Chairman of the Management Board is tiabte for management of market

risk. The CALM approves the timits of market risk based on recommendations of the Risk

Department.

The Bank manages the market risk by fixing the limits for open prosition with respect to amount

of the portfotio for separate financiaI instruments, periods for changing interest rates, foreign

exchange position, timits of losses and regutar monitoring of compliance therewith the resutts of

which ire considered and approved by the Management Board'

lnterest rate riskThe interest rate risk is a risk of change of the fair vatue or future cash ftows on a financial

instrument due to change of the market interest rates. The Bank is exposed to inftuence of

ftuctuations of prevaiting market interest rates on its financiat position and cash flows. Such

ftuctuations may increas; the tevet of interest margin, however it may atso reduce the same or,jn case of unexpected change of interest rates, result in losses. The interest rate risk is primarity

managed through monitoring of change of the interest rates'

(i)

47

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27 Risk management, continued

(b) Market risk, continued

(ii) Average interest rates

The table betow represents the average interest rates on interest assets and tiabitities as at 31

December 2017 and 31 December 2016. These interest rates represent approximate yietd tomaturity of respective assets and tiabilities.

31 December 2017Average interest rate, %

31 December 2016Average interest rate, %

Tenge US dollar Tenge US dollarlnterest assetsCash and cash equivalentsFinanciaI instruments measured at fairvatue the changes in which are bookedas parts of profit or loss for the periodFinancia[ assets avaitable for sateCredits and advances granted/paid tobanks and other financiaI institutions- Credits- Term deposits- Reverse REPO transactionsCredits granted to customerslnterest tiabilitiesAccounts and deposits of banks andother financiaI institutions- Credits- term depositsCurrent accounts and deposits ofcustomers- Current accounts- Term deposits

9.25

9.78.3

12.009.00

17.9314.94 11.66

12.0019.0

15.87

4.0;

12.57

2.69

't1.38 0.42

9.32 7.25

8.193 1.5

8.823.31

2 4.79.75 2.47 n3; 4.2;

(iii) Analysis of sensitivity to change of interest rates

Management of interest rate risk based on anatysis of the daters of interest rate revision issupptemented with monitoring of sensitivity of the financiaI assets and [iabitities.

Anatysis of sensitivity of profit or loss and capital (tess taxes) to change of interest rates (risk ofinterest rates revision) prepared on the basis of simptified scenarjo of 100 basis points paraltelshift in the yietd curye toward increase or decrease in interest rates and revised positions oninterest assets and tiabitities prevailing as at 31 December 2017 and 31 December 20'16 may bepresented as fottows:


100 basis point symmetrical fatl of interest rates100 basis point symmetricaI rise of interest rates

100 basis point symmetrical fa[[ of rates100 basis point symmetricaI rise of rates

124,ggg(124,988)

(775,965)725,965

Anatysis of sensitivity of profit or loss and capitaI to changes in the fair vatue of financiaI assetsavaitabte for sate due to changes in interest rates (prepared on the basis of positions prevaitingas at 31 December 2017 and 3'l December 7016 and simptifiecl scenario of 100 basis pointparatte[ shift in the yietd curves towards increase or decrease in interest rates) may bepresented as fottows:

31 December 2017 31 December 7016Profit or loss Capital Profit or loss Capital

thousand thousand thousand thousandtenge tenge tenge27,633

(23,8 ji8)- 24,9511- (24,445)

tenge

49


Notes to the financial statements for the period ended on 3'l December 2017, thousand tenge



(iv) Foreign exchange risk

The Bank has assets and liabitities denominated in several foreign ,:urrencies.

Foreign exchange risk is a risk of change of fair vatue or future cash ftows on a financialinstrument due to change of foreign exchange rates. The Bank does not hedge its exposure toforeign exch.ange risk.

As at 31 December 2017, the structure of the financiaI assets and tiabitities broken down bycurrencies may be presented as fottows:

- OtherEuro TOTALcurrenclesthousand thousand thousand

tenge tenge tengeASSETSCash and cash equivatentsFinanciaI instruments measured at fairvatue the changes in which are bookedas parts of profit or loss for the periodFinanciaI assets available for saleCredits and advances granted/paid tobanks and other financiaI institutionsCredits granted to customersOther financiaI assetsOther assetsTotaI assetsLIABILITIESAccounts and deposits of banks andother financiaI institutionsCurrent accounts and deposits ofcustomersREPO transactionsOther financiat tiabititiesOther [iabititiesTotat liabilitiesNet itemEffect of derivative instrumentsNet item subject to effect ofderivative instru ments

789,635 20,631 ,311

3,343,002

3,774,470 678,173 - 3,952,643

682,709 157,472,347

US dollar

thousandtenge

12,555,140 7,286,537

3,343,002

55,061,270 41 ,8i80 1 ,759,345 56,362,445

1,310,754 165,944 207 ,589 1,684,28775,494,586 8,122,533 2,256,569 85,873,688

148,575,599 8,214,Ct39

14,302 634,ti05 1,542 650,649254,939 142,2-57 27,560 419,756

148,844,840 8,991,101 706,811 158,542,752(73,350,254) (868,568) 1,549,758 (72,669,0641

73,943,425 73,943,425

593,171 (868,568) 1,549,758 1,274,361

50





(iv) Foreign exchange risk

As at 31 Decembe 2016, the structure of the financial assets and tiabitities broken down by

currencies may be presented as fottows:

US dottar Euro 9ffi"1currencies Totalthousand thousand thousand thousand

tenge tenge tenge tenge

ASSETS

Cash and cash equivatentsFinanciaI assets avaitabte for saleCredits and advances granted/paid tobanks and other financia[ institutionsCredits granted to customersOther financiaI assetsTotaI assets

LIABILITIESAccounts and deposits of banks andother financiaI institutions 1,341 ,612 977,400 2,319,012

103,070,799 776,644 174,512 104,021,4551,254,309 1,754,309

4,037,697 4,037,69753,472,067 661 ,439 1 ,008,1 38 55,141 ,644

467,834 3,611 196,!!2

-1A,297,206 1,441,694 1,182,650 164,921,550

Current accounts and dePosits ofcustomers 160,404,281 1,775,062 187,877 162,367,220

Other financiat tiabititiesTotal liabilitiesNet item

Anatysis of sensitivity of profit or loss and capitaI to change of foreign exchange rates based on

posiiions prevaiting as at 31 December 2017 and 31 December2016 and simptified scenario of 10%

change of foreign exchange rates of US dottar and Euro to tenge nray be presented as fottows:31 December 2017 31 December 2016

thousand tenge thousand tenge-94,907

(73,727)(138,971)

34,743

20% increase in US dottar to tenge rate5% decrease in US dottar to tenge rate20% increase in Euro to tenge rate5% decrease in Euro to tenge rate

85,613(21,4031(57,579)14,395

(v)

(c)

Other price risks

Other price risks are risks of ftuctuations in fair vatue or future cash ftows on a financial

instrument as the resutt of changes in market prices (except r:hanges resutted from effect of

interest rate risk or foreign exchinge risk) irrespective of whether such changes are caused by

the factors inherent in that particular instrument or issuer thereof or the factors affecting atl

simitar pubticty traded financiaI instruments. The other price risks arise, when the Bank has a

long or short position on a financial instrument.

Credit risk

Credit risk is a risk of financiat losses resulted from defautt in obtigations of a borrower or

counterparty of the Bank. The Bank manages credit risk (on recognized financial assets and

unrecognized contractuat tiabitities) through apptying approved policies and procedures inctuding

the req-uirements for fixing and comptying with the timits of cotrcentration of the credit risk, as

wetl as through formation of the Credit Committee the funrctions of which inctude active

monitoring oflfre credit risk. The credit poticy is considered and approved by the Board of

Di rectors.

The credit poticy determines:- the procedures for consideration and approval of credit apptications;- (corporate and retait) borrower creditworthiness evatuation rnethods;

- Proposed security evatuation methods;- requirements for credit documentation;- procedures for continuous monitoring of credits and other cr,edit risk bearing products'

51

27

(c)




Credit risk, continued

Apptication form corporate customers to obtain credits shatl be made up by respective customer

managers and then detivered for consideration to the Credit Product Department, which shatl be

tiabte for portfotio of credits granted to tegal entities. Reports of anatysts of that department are

based on structuraI analysis of business and financiaI position of a borrower. Then the

apptications and expert conclusions shatt be subject to independr:nt examination in the Security

Department, Legal Department, Ptedge Expertise and Monitoring Office, Risk Department, which

shatl present their conctusions; moreover, proper comptiance with the requirements of the

effectlve tegistation and internal regutatory documents of the Barrk shat[ be checked. The Credit

Committee thatt consider an application for a credit on the brasis of anatysis of conctusions

presented by the Security Department, LegaI Department, and Risk Department' After

consideration the Credit Committee shatt make a decision to grant or not to grant a credit.Before the Credit Committee approves particular transactions thery shatl be checked by the Legat

Department, Tax Department and Accounting Department depend'ing on risk specific nature.

The Bank continuousty monitors status of particutar credits and regutarty revatuate solvency of its

borrowers. Revatuation procedures are based on anatysis of the financial statements of a

borrower as at the last reporting date or the other information submitted by a borrower itsetf or

obtained by the Bank in another way. The current market vatur: of a security is atso regularty

assessed Oy tfre independent firms of professional appraisers or in-house speciatists. ln case the

market vatue of security decreases, a borrower is usuatty requirecl to provide cottaterat.

Besides anatysis of individual borrowers, the Risk Department evaluates credit portfotio in

general with respect to concentration of credits and market risks.

As a rule, the maximaI tevet of the credit risk is presented in book vatue of financiaI assets in the

statement of financial position and in amount of unrecognized contractuat tiabitities' A possibitity

to set off assets and tiabitities js not substantiatty significant fcr reduction of potentia[ credit

risk.

The maximat [evet of the credit risk with respect to the financiaI assets as at the reporting date

may be presented as fottows:

31 December2017

31 December2016

ASSETS

Cash equivalentsFinanciaI instruments measured at fair vatue the changes in

which are booked as parts of profit or loss for the period

FinanciaI assets avaitabte for sate

Credits and advances granted/paid to banks and otherfinanciaI i nstitutionsCredits granted to customersOther financiaI assetsTotal maximal risk level


57,872,879 134,660,548

518,342476,790

527,738

2,707,494

6,611,745169,889,325 ',l81,668,650

_ 28,857,937 8,750,335

: 258,092,961 334,39

A cottateraI usuaIty is not provided with respect to the right of ctaim on the credits and advances

granted/paid to banks, with the exception of cases, where secunities are obtained under reverse

REPO transactions and transactions retating to securities borrowing.

Anatysis of cottaterat hetd on credits granted to customers and concentration of the credit risk on

credits granted to customers is given in Note 17.

Offset of financial assets and financial liabilities

Disctosures of information presented in the tabtes betow inctude the information about financial

assets and financiaI tiabitities, which:. are set off in the statement of financial position of the Bank or

. are the subject of tegatty vatid master netting agreement or simitar agreements, which

extend to simitar financiat instruments, irrespective of urhether they are set off in the

statement of financial position. 52

27

(c)





Offset of financial assets and financial liabitities, continued

The Bank receives and accepts cotlateral in the form of cash and securities traded in the market

with respect to the fottowing transactions:

o REPO transactions, reverse REPO transactions; and

o credits granted to customers, securities borrowing and lending agreements.

The securities received as cottaterat/detivered as ptedge on REPO and reverse REPO transactions

may be detivered as ptedge during the period of a transaction, b,ut they must be returned untilmalurity date of a transaction. The securities delivered as ptedge under securities borrowing and

lending agreements may not be detivered as ptedge or sotd during a period of a transaction and

must be ieturned untit maturity date of a transaction. Conditions of a transaction atso entitte

every counterparty to terminate respective transactions as the rr:sutt of counterparty's inabitityto provide cottaterat.

The tabte below presents the financiaI assets, which are subject to tegatty vatid master netting

agreements and similar agreements as at 31 December 2017.

Types offinancialassets/

financialliabilities

Full amounts Full Net amountof recognized amounts of of financial

financial recognized assets in theassets/ financiaI statement offinancial liabilities, financialliabilities which were Position

set off inthe

statementof financial

169,189,325 - 169,189,325

Amounts, which were not Net amountset off in the statement of

financial position

instruments cash securitY

- (5,642,183) 164,547 ,147

Position

transactionsCreditsgranted tocustomersTotal financialassetsCurrentaccounts anddeposits ofcustomersTotal financialtiabitities

188,411,691 - 188,411 (19,222,3661 ( 183) 1 64,547,1

- 5,642,183

(5,642,183) - (5,642,183)

53

27

(c)





Offset of financiaI assets and financial liabilities, continued

The tabte betow presents the financiaI assets, which are subject of tegatty vatid master netting

agreements and simitar agreements as at 31 December 2016.

Fultamounts ofrecognizedfinancialliabilities,

Ful[ amounts which Net amountTypes of of recognized were set of financialfinancial financial off in the assets in theassets/ assets/ statement statement offinancial financial of financial financial Financial Received cash

liabi lities liabilities position position instrumr:nts security132)

transactionscredits 181 ,668,650 1 81 ,668,650 (76,165,1971 1 55,503,453

granted tocustomersTotal financiat llZT 120,165,197\ 155,503,453

assetsCurrentaccounts anddeposits ofcustomersTotalfinanciat (26,165,1971 - (26,165,197) - 26,165,197

tiabitities

Amounts, which were notset off in the statement of

fina,nciaI position Net amount

(d) Liquidity risk

Liquidity risk is a risk that the Bank may face difficutties in raising funds to futfit its obtigations.

ffre 5qlidity risk arises in case of assets and tiabitities maturity mismatching' Assets and

tjabitities miturity and interest rate matching and/or controtterl mismatching is a fundamental

moment in tiquidity risk management. Due to variety of transactions settted and retated

uncertainty, futt asiets and tiabitities maturity matching is not usual practice for the financiaI

institutioni that enabtes to increase cost effectiveness of transactions, but increases the risk of

Iosses.

The Bank keeps necessary leveI of tiquidity in order to ensure continuous avaitabitity of funds

required to discharge att tiabitities as far as their maturity datel; fatt. The tiquidity management

poticy is considered and approved by the Board of Directors.

The Bank tries to activety maintain diversified and stabte structure of financing sources consisting

of long-term and short-term credits of other banks, deposits of principat corporate customers and

naturJt persons, as wetl as diversjfied portfotio of highty tiquid assets in order to enable the Bank

to promptty respond unforeseen requirements with respect to tiquidity without any sharp

ftuctuations.

The tiquidity management poticy consists of:- cash ftow forecasting broken down by basic currencies and catcutation of necessary [eve[ of

liquid assets retated with those cash ftows;- maintenance of diversified structure of financing sources;- management of concentration and structure of borrowed funcls;- devetopment of the ptans for raising funds at the expense of tlorrowed funds;- maintenance of the portfotio of highty liquid assets, which may be freety disposed of as a

protective measure in case of cash tiquidity gap;- devetopment of reserve ptans for keeping tiquidity and pre-set financing levet;- controi of conformance of the tiquidity ratios to statutority prescribed rates.

54

(76,165,1 ,165,197




(d) Liquidity risk, continued

The Treasury Department obtains from the subdivisions the information about the structure of

tiquidity of their financial assets and tiabjtities and forecastingl of cash ftows expected from

businesi ptanned in the future. Then the Treasury Department forms respective portfotio of

short-term tiquid assets consisting substantiatty of short-term liquid securities hetd for trade,

credits and advances granted/paid to banks, and other interbarrk products in order to ensure

required [eve[ of tiquidity for the Bank in generat.

The Treasury Department daity monitors tiquidity positions and regutarty carries out stress tests

subject to various scenarios of the market condition both urrder normaI and unfavourabte

conditions. Under normal market conditions the reports on liquiclity status are submitted to the

top management on a weekty basis. Decisions regarding the tiquidity management poticy shatl be

made by the CALM and executed by the Treasury Department'

55

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Notestothefinanciatstatementsfortheperiodendedon3l December2017, thousandtenge

Capital management

The Bank is activety controlting the capitat adequacy ratio in order to protect from risks inherent in

its activities. The Bank's capitat adequacy is controtted using, besides other methods, the ratios

fixed by the RK NB when supervising the activity of the Bank.

As at 31 December 20'17 and 31 December 2016, the Bank futty comptied with atl external

requirements with respect to capitat as prescribed by the legistation. The main purpose of the

capitat management for the Bank consists in ensuring compliance by the Bank of externaI

requirementr witf, respect to capitat and maintenance of high credit rating and capitaI adequacy

ratios required to carry out activity and to maximize sharehotder vatue. The Bank manages the

structure of its capitai and adjusts the same in terms of changes in economic conditions and

characteristics of risk of the types of activity carried out. Tl^re RK NB prescribes and controts

comptiance with the requirements to capitat tevet of the Bank. ln accordance with the requirements

in force as prescribed by the RK NB, the banks must maintain:

. ratio of equity to assets and contingent tiabitities weiqhted by a degree of credit risk,

assets, contingent ctaims and tiabitities calcutated subject to market risk and quantitative

operating teverage (k1 );

. ratio of 1 tier capital less investments to assets and contingent tiabitities weighted by adegree of credit risk, assets, contingent ctaims and tiabitities catcutated subject to market

risk and quantitative operating leverage (k1.2);

. ratio of equity capita[ to assets and contingent tiabititirts weighted by a degree of credit

risk, assets, contingent ctaims and tiabitities catcutated subject to market risk and

quantitative operating leverage (k2).

The equity capitaI is catcutated as an amount of the first tier capitaI and the second tier capita[ [ess

the fottowing positive differences:

1 ) between amount of deposits of naturaI persons and equity capitaI according to details from the

batance sheet multiPtied bY 5.5;2) between the provisions catcutated in accordance with the Guidetines for forming provisions for

impairment of aisets of the Bank in the form of loans and accounts receivabte and the provisions

foimed and booked in the accounting records of the Bank in accordance with the IFRS and the

requirements of the tegistation of the Repubtic of Kazakhstan c,oncerning business accounting and

financia[ reporting (hereinafter - the positive difference). For the purposes of catcutation of the

equity capital stated in paragraph 2), the positive difference is calcutated by the banks and included

in the fottowing amounts:from 25 September 2017 - 5 (five) percent;from December 2017 - 16.67 (sixteen point sixty-seven) percent;

from 1 september 2018 - 33.33 (thirty-three point thirty-three) percent;

from 1 September 7019 - 49.99 (forty-nine point ninety-nine) perr:ent;

from 1 September 2020 - 66.67 (sixty-six point sixty-seven) percent;

from 1 september 2021 - 83.33 (eighty-three point thirty-three) percent;

from 1 September 2072 - 0 (zero) percent.The positive difference adjusted based on the resutts of inspection by the authorized body shatt be

inctuded into catcutation oi equity capitat as from the reporting date foltowing a reporting month'

59



Capital management, continuedThe tabte below contains anatysis of capital of the Bank caLcutated in accordance with therequirements of the RK NB as at 31 December 2017 and 31 Decembrer 2016:

31 December2017

31 December2016

thousand tenge thousand tenge1 tier capitalCapital stock:Share capitaIRegutatory additionaI paid capitalProvisions for covering general banking riskDeferred tax tiabitity attributed to fixed asset revatuationRegutatory retained profit - previous yearRegutatory retained profit - reporting periodProvision for revaluation of financial assets availabte for sateProvision for fixed asset revatuationRegu latory adj ustments:Own purchased ordinary sharesRegutatory intangibte assetsTotal 1 tier capital

2 tier capitalSubordinated debtTotal 2 tier capitalTotaI capital

Positive difference between amount of deposits of naturalpersons and equity capital according to details of thebalance sheet multiptied by 5.5 deductible from equitycapitalPositive difference between provisions calculated inaccordance with the Guidelines for forming provisions forimpairment of assets of the Bank in the form of loans andaccounts receivable on previously granted bank loans andprovisions formed and booked in the accounting records ofthe Bank in accordance with the lnternational FinancialReporting Standards and the requirements of the legislationof the Republic of Kazakhstan concerning businessaccounting and financial reportingRisk-weighted assetsCredit risk weighted assetsCredit risk weighted contingent tiabititiesCredit risk weighted derivative financiaI instrumentsAssets and contingent ctaims and tiabitities catcutated subjectto market riskOperationaI riskTotal risk-weighted assets, contingent claims and liabilities,operational risk

Ratio k1

Ratio k1-2Ratio k2

42,085,468(112,895)

957,976

2,492,436

1 00,8005,193,792

78,027,337(14,083 )

957,976

1,456,742865,015

99,999294,177

qo,gog,ogl 30,532,71;

2,822,267

310,952,749 246,158,92640,108,745 36,779,066

401,384

17,411,663 1,135,8073,306,948 3,327,422

372,181,489 221287

o.126 0.1 06o.126 0.1 06

0.1 06

1,154,451

0.1 19

60

29


Notes to the financial statements for the period ended on 31 December 2017, thousand tengeContingent credit tiabilities

The Bank has contingent tiabitities on provision of credit re:;ources. These contingent credittiabitities provide for issue of credit resources in the form of approved credit, [imits on credit cards,as we[[ as overdraft. The Bank issues bank guarantees and opens letters of credit for the purposes ofprovision of futfilment of obtigations of its customers to third persons. The mentioned agreementsrecord the [imits of tiabitities and, as a rute, are valid for up to five years. When providing financiaIguarantees, credit contingent tiabitities and letters of credit, the Bank appties the same riskmanagement poticy and procedures as when granting credits to cu:;tomers.

Contractual amounts of contingent credit liabitities are presented in the tabte below broken downby categories. Amounts presented in the table as regards guaranti3es and letters of credit representmaximal amount of accounting [oss, which woutd be booked as at the reporting date in case thecounterparties coutd not futfiI their obligations in accordance r,vith the terms and conditions ofcontracts.

31 Decernber 2017 31 December 2016thou:;and tenge thousand tenge

3,115,449 1,949,921Liabitities on granting credits and credit facititiesGuarantees

30

34,302,542 35,947,37537.417.991 37,896,246

Many of the stated contingent credit tiabitities may be terminated without partiaI or fu[[ dischargethereof. Due to this, the contingent credit tiabitities mentioned above do not represent expectedcash outftow.

Guarantees are secured with reaI estate, cash deposits, guaranl-ees of naturaI persons and othercottaterat.

As at 31 December 2017, the Bank had two counterparties (31 December 2016: five) of which theshare of guarantees and liabilities on granting credits exceeds 10% of capitat. As at 31 December2017, the totaI batances on guarantees and tiabitities on grienting credits of the mentionedcustomers amounted lo 12,466,027 thousand tenge (31 December 7016:21,332,559 thousand tenge).

When assuming unrecognized contingent tiabitities, the Bank uses the same credit control andmanagement policies as when assuming the tiabitities on recognize,d transactions.

Operating lease

As at 31 December 2017 and 3'l December 2016, the Bank had not significant accounts payable undernon-canceltable operating lease contracts.

During twetve months of the year 2017, the expense in the amount of 869,472 thousand tenge wasrecognized as part of profit or loss with respect to operating leilse contracts (31 December 2016:821,977 thousand tenge).

Contingent liabi tities

lnsurance

The market of insurance services in the Repubtic of Kazakhstan is at the stage of devetopment,therefore many forms of insurance coverage appticabte in other countries are stit[ unavaitabte in theRepubtic of Kazakhstan. The Bank did not futty insure the buitdings and equipment, temporarysuspension of activity or tiabitity of third persons as regards property or environmentaI damageincurred as the resutt of use of the Bank's property or in other cases retating to activity of the Bank.UntiI the Bank sufficientty incurs its activities, there is a risk that incurred losses or forfeiture ofparticutar assets may have material adverse effect on activity and financial position of the Bank.

Pending legal proceedings

ln the course of its normaI activity in the market the Bank faces clifferent types of legaI claims. Themanagement believes that the definitive value of tiabitities resutting from [ega[ proceedings wit[ nothave materia[ adverse effect on financiaI position or further activity of the Bank.

31

(a)

(b)

61

31


Notes to the financial statements for the period ended on 3'1 December 2017 , thousand tengeContingent liabilities, continued

On 07 February 2017, the Bank received ctaims from "Orda t3lass LTD" LLP for futfitment ofobtigations on the bank guarantees issued to "Shymkentkhimmontazh" LLP. Under decision of theSpeciatized lnter-district Economic Court of Kyzytorda oblast clated 09.06 .2017, the amount of4,445,648 thousand tenge was recovered from the Bank under the above-mentioned bank guaranteesdue to improper futfilment of obtigations by "Shymkentkhimmontazh" LLP to "Orda Gtass LTD" LLP.

The amounts of 1.244,508 thousand tenge and 933.526 thousand tenge inctuded into the amount ofrecovery under decisions of the SIDEC dated 09.06.7017 were ther amounts guaranteed by the Bankas refundabte advance payment. As it appears from the materials available today, the amounts ofadvance payment of "Shymkentkhimmontazh" LLP were workerj off that was confirmed by theresutts of examination and copies of the reports on works performed. Thus, actuatty stated bankadvance payment refund guarantees as of the day on which "Orda Gtass LTD" LLP fited thestatement of ctaim were terminated and not subject to execution.

ln accordance with conclusion of examination No.'1523 dated 30.03.2017 carried out within thescope of the criminal case of "Shymkentkhimmontazh" LLP for the period from 0'l .03.2015 to10.01.2017, the works were performed and services were rendere,d for "Orda Gtass LTD" LLP to thetotal amount of 3.901,487 thousand tenge. Thus, on the basis of the newly revealed facts it wasascertained that "Shymkentkhimmontazh" LLP actuatty rendered the services under issued advancepayment refund guarantees whereof signed reports on works performed and conclusion ofexamination No.1523 dated 30.03.2017 evidence. ln addition, "Shymkentkhimmontazh" LLP sent forsigning to "Orda Glass LTD" LLP the reports on works performed to the amount of 317,562 thousandtenge. lt foltows from the premises that as per information avaitabte as at the current date,"Shymkentkhimmontazh" LLP performed works to the total cost amounting lo 4,219,049 thousandtenge.

At the present moment the Bank is preparing a suit for recovery from "Orda Glass LTD" LLP of theunjustified beneficiation in the amount of 2,178,035 thousand tenge under the decision of the SIDEC

of Kyzytorda oblast dated 09.06.2017, in proportion to reduction of the fine amounting to 2'17,803thousand tenge and the state duty amounting to 71,875 thousand tenge. The total ctaims made bythe Bank wittamount 1o2,685,517 thousand tenge.

The Bank's management evatuates affirmative court decision on satisfaction of the suit as veryprobabte. The main argument of the Bank is that the amounts of advances for which the Bankguaranteed refund in case of improper fulfitment of obtigations have been worked off and acceptedby "Orda Gtass Ltd" LLP.

The batance of outstanding amount of 1,760,131 thousand tenge witt be repaid by"Shymkentkhimmontazh" LLP in the frame of apptied rehabilitation procedure in accordance withthe rehabilitation ptan to be approved by the Committee of Creditors or, in case the rehabilitationprocedure is cancelled, at the expense of ptedged property.

Under issued guarantees the Bank accepted cottateral from "Shymkentkhimmontazh" LLP to thetota[ amount of 5,177,945 thousand tenge.

As at 31 December 2017, the other assets inctuded the accounts receivabte from"Shymkentkhimmontazh" LLP in the amount of 4,577 ,164 thousand tenge consisting of the amountsof advance payment refund guarantees and the debt on past due fees (Note 19).

Contingent tax liabilities

The tax system of Kazakhstan, which is retativety new, is characl-erized by frequent changes in theIegislative rutes, officiaI interpretations and judiciaI decisions, which are often inexpticit andcontradictory that admits ambiguous interpretation thereof by clifferent tax authorities, inctudingopinions regarding procedure for accounting for incomes, expenses, and other items of the financialstatements in accordance with the IFRS. The regulatory authorillies of different levets entitted toimpose large penatties and to charge interests are in charge of audits and investigations withrespect to accuracy of tax assessment. Accuracy of tax assessment during the reporting period maybe checked during subsequent five catendar years, however under particutar circumstances that

(c)

62



period may be extended. Recent events occurred in the Repubtir: of Kazakhstan evidence that the

tax authorities hotd more rigid position when interpreting and apptying the tax [aws'

63


Notes to the financial statements for the period ended on 31 December 2017, thousand tenge31 Contingentliabilities,continued

(c) Contingent tax liabilities, continued

These circumstances may have the result that the tax risks in Ka;zakhstan witt be much higher thanin other countries. Based on its understanding of the appticabte tax laws, regutatory requirementsand judiciat decisions, the Bank's management betieves that the tax tiabitities are booked in futt.Neverthetess, interpretation of those provisions by respective authorities may differ and, in casethey may prove lawfulness of their position that may significantty iaffect these financiaI statements.

32 Related party transactions

(a) Control

As at 31 December 2017, the Bank was under control of Mr. O.T. Iokhtarov (3'1 December 2016: Mr.O.T. Tokhtarov), who sotety owns 52.39% shares in the Bank (see Note 1) (31 December 2016: heowned 61.07% shares in the Bank).

(b) Transactions with the members of the Board of Directors and the Management Board

The totaI fees inctuded into the item "Costs for personnet" for the periods ended on 31 December2017 , 2016 may be presented as follows:


Members of the Board of Directors and the ManagementBoard of the Bank 201,740 148,926

201,740 148,926

The mentioned amounts include monetary and non-monetary fees to the members of theManagement Board and the Board of Directors.

As at 31 December 2017 and 31 December 2016, the balances on l-he accounts and average fee rateson transactions with the members of the Management Board and the Board of Directors amountedto:

3'l December 2017 Average fee 31 December 2016 Average feethousand tenge rate thousand tenge rate

Statement of financial positionCredits granted to customersCurrent accounts and depositsof customers

42,002 14-23y" 48,212 14.20%

391,726 7,07%

The amounts inctuded as parts of profit or loss on transactions with the members of the ManagementBoard and the members of the Board of Directors as at 31 December 2017 may be presented as

fottows:


Profit or losslnterest incomelnterest expense 17 ,017

538,1 66 9.80%

4,117 6,8731 0,366

64

32

(b)



Related party transactions, continued

Transactions with the members of the Board of Directors and the Management Board, continued

As at 31 December 2017, the batances on settlement of payment:; and average fee rates, as wetl as

respective profit or loss on transactions with the other retated parties for twelve months ended on3'l December 7017 amounted to:

ShareholdersOther companies undercontrol of shareholders Total

thousand Average thousand Average thousandtenge fee rate, % tengr: fee rate, % tenge

Statement of financialpositionLIABILITIESCurrent accounts anddeposits of customers- Term deposits

- tenge- US dottar- Euro

- Current accounts anddeposits on demand

- tenge- US dottar- Euro- Pound- Roubte

Current accounts anddeposits of financialinstitutions- tengeProfit or losslnterest expenses (e3s) (4,2:i8)

8,2938829

'l ,3337415

3

1

13.73%1.75%

1.5%

51 ,44626,3314,813

10,5257,598

71

1

13.6%2.33%

2%

59,73926,4194,842

1 1 ,8587,622

724z

(5,173;

65



As at 31 December 20'16, the batances on settlement of payments; and average fee rates, as wetl asrespective profit or loss on transactions with the other related parties for the year ended on 3'lDecember 2016 amounted to:

ShareholdersOther companies undercontrol of shareholders Total

thousandtenge

Average thousand Average thousandfee rate, % tenge fee rate, % tenge

Statement of financialpositionLIABILITIESCurrent accounts anddeposits of customers- Term deposits

- tenge- US dottar- Euro

- Current accounts anddeposits on demand

- tenge- US dottar- Euro- Pound- Rouble

Profit or losslnterest expenses

353,322400

24

14,647154218

1,0011

(47 ,103)

3 53,322400

24

17,835154218

'1,001

1

(47,103)

14.0%2.0%1.5%

3,1[]8

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33

(a)



Financial assets and tiabitities: fair value and accounting classifications, continued

Accounting classifications and fair value, continued

Measurement of fair vatue is aimed at determination of a price, which would result upon sate ofan asset or paid upon delivery of a tiabitity under condition:; of a transaction settted in

organized market between the market participants as at the date of measurement.

Neverthetess, considering uncertainty and use of subjective judge'ments the fair value must not

be interpreted as reatizabte in the context of immediate sate of a:;sets or delivery of tiabitities.

Fair value of financial assets and financiat tiabitities traded in active market is based on marketquotations or deater prices. The Bank assesses fair vatue of atI other financiaI instruments of

the Bank using the other vatuation methods.

The purpose of the valuation methods is to achieve a fair vatue measurement method

representing a price at which a transaction made in organized market woutd be settted to setl

an asset or to detiver a tiabitity between the market participants ils at a measurement date.

The Bank uses widety recognized vatuation models to assess fainratue of financial instruments.The valuation methods inctude the modets of vatuation of current net present vatue and cash

ftows discounting, comparison with simitar instruments with respect to which the marketquotation are known. The vatuation methods are aimed at assessrnent of fair vatue representing

vatue of a financiaI instrument as at the reporting date, which would be assessed by

independent market participants.

Fair value measurement hierarchY

The Bank measures fair vatue using the fottowing fair vatue measurement hierarchy considering

materiatity of data used when making the mentioned measurements.

o Level 1: quotations in active market (unadjusted) with respect to identical financial

instruments.

. Level 2: data other than quotations retating to Level 1, which is avaitable directty (idest quotations) or indirectty (id est data derivative from quotations). This category

inctudes instruments measured using: market quotation:; in active markets for simitarinstruments, market quotations for simitar instruments in the markets not considered as

active or other vatuation methods atl used data of which are directty or indirectty based

on observable inPut data.

o Level 3: data, which is not availabte. This category inctucles instruments measured using

the information not based on observabte input data, with the assumption that such non-

observable data have materiaI effect on instrument measurement. This categoryinctudes instruments measured on the basis of quotations for simitar instruments withrespect to which it is required to use material non-obsenrabte quotations or judgements

to book a difference between instruments.

As at 31 December 2017 and 31 December 2016, the Bank measured fair vatue of assets

avaitabte for sate and financiaI instruments measured at fair vatue the changes in which are

booked as parts of profit or loss for the period by using the vatuation methods based on

observabte input data (Levet 2)'

(b)

68

33

(b)



Financial assets and tiabilities: fair value and accounting classifications, continued

Fair value measurement hierarchy, continued

The tabte below contains analysis of fair vatue of financiaI instruments not measured at fairvatue as at 31 December 2017, broken down by levets of fair value hierarchy.

thousand tengeCash and cashequivatentsFinanciaI instrumentsmeasured at fair vatuethe changes in whichare booked as parts ofprofit or loss for theperiodFinanciaI assetsavaitabte for saleCredits and advancesgranted/paid to banksand other financialinstitutionsCredits granted tocustomersOther financiaI assets

Accounts and dePositsof banks and otherfi nanciaI institutionsCurrent accounts anddeposits of customersREPO transactionsOther financiaItiabitities

Level 1 Level 2 Level 3Total fair Total book

value value

65,632,908 65,632,908 65,632,908

527,738 527,738

7 ,945,284

626,790

8,572,O74

527,738

169,889,37528,857,937

264,907,9O8

7,945,784

626,790

7 ,945,284

626,794

Level 1 Level 2 Level 3

20,097,849

264,810,845641,658

7-,790,780

_28r,811,14 -_ 2e9;]!,4r0

Total fairvalue

159,157,179 169,889,32528,857 ,937 78,479,982

262,747,786 273,479,982

20,097,849 20,097,849

267,308,183 264,810,845641,658 641,658

7,290,780287,841,132

Total bookvalue

The tabte betow contains anatysis of fair vatue of financiaI insl-ruments not measured at fairvatue as at 31 December 2016, broken down by levets of fair vatue hierarchy.

thousand tengeCash and cashequivatentsCredits and advancesgranted/paid to banksand other financiali nstitutionsCredits granted tocustomersOther financiaI assets

Accounts and depositsof banks and otherfi nanciaI institutionsCurrent accounts anddeposits of customersSubordinated bondsOther financiaI[iabitities

44,061,994

145,814,3787,022,664

44,061,994

145,814,3787,027,664

45,844,884

145,182,100

51,996,783 51,996,783 51,996,783

13,340,01 '1 1 3,340,01 1 13,340,011

107,539,086 24,083,4".J3 131,627,519 131,824,97318,050,229

19O,926,1O9 24,083,4'.13

7,022,664

1,284,305 .. 1,284,305 1,284,305

198,183,341 - 198,183,341 199,333,953

69

215,211 ,996



34 Events after reporting date

ln the context of imptementation of the standards of IFRS 9 as at 01.02.2018 the provisions forimpairment of granted credits have been formed to the amount of about 2 200 000 thousand

tenge, as a resutt the totat provisions amounted to about 1 3 000 000 thousand tenge.

As at 01.03.2018, changes in provisions for January-February 2018 for impairment of granted

credits amounted to 1 708 329 thousand tenge, as wetl as the loans have been written off tothe total amount of 1 976 837 thousand tenge; as the resutt of the mentioned changes the totalprovisions for impairment of granted credits amounted to about'10 536 679 thousand tenge'

70


Notes to the financia[ statements for the period ended on 31 December 2017 , thousand tenge

Appendix to the audited financialstatements for the period ernded on 31 December 2017

Calculation of book value of one share

*A dote of calculation is the lost doy of the period for which the :stotement of finonciolposition of share issuer is mode up.

Acting Chairman of the Management"Bank of Astana" JSC M.S. Zhangabylov

Chief Accountant"Bank of Astana" JSC Sh.K. Kurmanbayeva

thousand

BVcs Book vatue of one ordinary share 1 296.84

NAV Net assets for ordinary shares as at the date of calculation 46 792 071

TA Assets of share issuer in the statement of financial position of shareissuer as at the date of catcutation

339 682 1 33

A lntangibte assets in the statement of financial position of slrare issuer as

at the date of calculation1 624 382

TL Liabitities in the statement of financiatposition of share is:;uer as at thedate of catcutation

291 265 680

P5 "Authorized capitat stock, preferred. shares" in the staternent of shareissuer as at the date of catcutation

NOcs Quantity of ordinary shares as at the date of calculation 36 081 627

71

ГОДОВОЙ ОТЧЕТ АО «БАНК АСТАНЫ» ЗА 2017 Г. - KASE

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