MFO reporting in Kazakhstan: schedules, reconciliations and submission confirmation

Choose forms for your organisation type and reporting period

Resolution No. 80 of the Board of the National Bank dated 24 November 2025 governs reporting by organisations engaged in microfinance activities. For MFOs, paragraph 11 establishes monthly forms and paragraph 12 quarterly forms: each group is due by and including the 25th day of the month following the relevant reporting period. Separate provisions apply to credit partnerships and pawnshops. The version as of 15 October 2026 includes amendments under Resolution No. 93 dated 31 July 2026.

A practical recommendation is to record each form's name, code, reporting period, source and version-check date. A file used last year does not automatically remain current. Before submission, compare the form with the current appendix and portal requirements.

Build a calendar that shows more than the final deadline

The calendar should show the data workflow: when the source closes, who prepares the calculation, who reviews it, who signs and where confirmation is stored. Set internal dates ahead of the mandatory deadline to allow time for corrections. This is an organisational recommendation, not an additional regulatory deadline.

Check separate obligations for tax, financial reporting, credit bureaus and supervisory requests. Do not merge them into a single “MFO reporting submitted” entry: different recipients and legal grounds require separate completion records.

Check the economic substance before uploading

Reconcile figures with accounting registers and the loan portfolio as of the same date. Explain changes from the previous period: disbursements, repayments, restructurings, write-offs and reclassifications. A large movement is not always an error, but it must have a verifiable explanation.

Then check units, rounding, signs and consistency with the form's reference data. It is useful to retain source calculations at full precision and convert them for each form reproducibly. Manually adjusting the final row to force totals to match conceals the cause of the discrepancy.

• The number of agreements is reconciled to an extract for the same period.
• Amounts in the loan system and accounting records are compared using the same set of measures.
• Arrears, statuses and categories are not defined by different rules in different files.
• Changes to methodology or reference data are documented in the internal review notes.

Distinguish a submitted file from an accepted report

Rules No. 80 provide for within-form and cross-form validation on the NBK web portal: reports are not accepted if errors are detected. A “file uploaded” status is therefore insufficient. Retain the processing result and any comments in the working log.

We recommend a submission log recording the form, period, file version, time, preparer, result and next action. When correcting an error, first identify its cause in the data or calculation, then create a new version and check related figures. Do not destroy the previous version: without it, explaining precisely what changed is difficult.

Prepare the process for the main preparer's absence

Assign a backup employee, document access procedures and check that they understand the sources of the figures. Passwords and personal signing keys must not become shared substitutes for authority: access and signatures must reflect each participant's actual role.

A good support outcome is the ability to trace an accepted form back to its source data. ProFinance Consulting helps prepare reports and organise these controls; the scope depends on the organisation type, forms and condition of the accounting records.

Preparation checklist

• The form's applicability and version have been checked for the reporting period.
• A preparer, reviewer, signatory and backup are assigned.
• Data are reconciled with the portfolio and accounting records as of the same date.
• Units, rounding and material deviations have been checked.
• The acceptance result has been obtained and retained, not just the submission result.
• Corrections have versions, reasons and rechecks.

Frequently asked questions