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13.9. Financial statements—specific disclosures
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LEGAL ENTITIES LEGISLATION
FINANCIAL SERVICES LEGISLATION
REGULATIONS
RULES
GENERAL RULES
CONDUCT OF BUSINESS RULES
ANTI-MONEY LAUNDERING AND COUNTER-TERRORIST FINANCING AND SANCTIONS RULES
COLLECTIVE INVESTMENT SCHEME RULES
AUTHORISED MARKET INSTITUTION RULES
MARKET RULES
RECOGNITION RULES
DEMATERIALISED INVESTMENT RULES
RULES FOR PRE-IPO LISTINGS
SOVEREIGN BONDS RULES
BANKING BUSINESS PRUDENTIAL RULES
PRUDENTIAL RULES FOR INVESTMENT FIRMS
PRUDENTIAL RULES FOR INSURANCE INTERMEDIARIES
INSURANCE AND REINSURANCE PRUDENTIAL RULES
ISLAMIC BANKING BUSINESS PRUDENTIAL RULES
1. GENERAL
2. PRINCIPLES RELATING TO AN ISLAMIC BANK
3. PRUDENTIAL REPORTING REQUIREMENTS
4. CAPITAL ADEQUACY
5. CAPITAL BUFFERS AND OTHER REQUIREMENTS
6. CREDIT RISK
7. CONCENTRATION RISK AND LARGE EXPOSURES
8. MARKET RISK
9. OPERATIONAL RISK
10. LIQUIDITY RISK
11. GROUP RISK
12. TREATMENT OF SUKUK
13. TREATMENT OF PSIAS AND ASSOCIATED RISKS
13.1. General
13.2. PSIAs
13.3. Powers of AFSA
13.4. Role of governing body—PSIAs
13.5. Policies for managing PSIAs
13.6. Warnings to investment account holders
13.7. Terms of business
13.8. Form of contracts for PSIAs
13.9. Financial statements—specific disclosures
13.10. Periodic statements
13.11. PSIA accounts to be kept separate
13.12. Rate of return and other risks
13.13. Withdrawal risk and displaced commercial risk
13.14. Role of governing body—rate of return risk
13.15. Policies—rate of return risk
13.16. Smoothing techniques
13.17. Calculating rate of return
13.18. Relation to stress-testing
13.19. Calculation of Capital adequacy ratio—no smoothing
13.20. Calculation of Capital adequacy ratio—smoothing
14. SUPERVISORY REVIEW AND EVALUATION PROCESS
15. PUBLIC DISCLOSURE REQUIREMENTS
APPENDIX 1: LIQUIDITY RISK
APPENDIX 2: GROUP RISK
APPENDIX 3: SUPERVISORY REVIEW AND EVALUATION PROCESS
APPENDIX 4: PUBLIC DISCLOSURES REQUIREMENTS
14. GLOSSARY
ISLAMIC FINANCE RULES
TAKAFUL AND RETAKAFUL PRUDENTIAL RULES
REPRESENTATIVE OFFICE RULES
AIFC AUDITOR RULES
AIFC Financial Technology Rules
COOPERATION AND EXCHANGE OF INFORMATION RULES
TERMS AND PROCEDURE FOR CURRENCY TRANSACTIONS
FINANCIAL SERVICES EXEMPT FROM CORPORATE TAX
GLOSSARY
FEES RULES
RULES ON CURRENCY REGULATION AND PROVISION OF INFORMATION ON CURRENCY TRANSACTIONS IN THE AIFC
RULES ON THE SUBSTANTIAL PRESENCE OF THE AIFC PARTICIPANTS APPLYING TAX EXEMPTIONS FOR THE PAYMENT OF CIT, VAT
MULTILATERAL AND ORGANISED TRADING FACILITIES RULES
AIFC RECOVERY AND RESOLUTION RULES
AIFC RULES ON DIGITAL ASSET ACTIVITIES
RULES AND MECHANISMS OF COOPERATION OF UNBACKED DIGITAL ASSET EXCHANGES AND/OR CENTRE PARTICIPANTS AUTHORIZED TO CARRY OUT DIGITAL ASSETS-RELATED ACTIVITIES WITH SECOND-TIER BANK OF THE REPUBLIC OF KAZAKHSTAN
POLICIES AND POLICY STATEMENTS
NOTICES
GUIDANCE
TEMPLATE
CONSULTATION PAPERS
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13.8. Form of contracts for PSIAs
13.10. Periodic statements