List of used literature

[1] Лаврушин О.И. Банк и банковское дело. - М., 2012 г;

[2] Полушкин В.Ю. Анализ достаточности капитала коммерческого банка, 2009 г;

[3] Закон Республики Казахстан от 31 августа 1995 г. " О банках и банковской деятельности в Республике Казахстан";

[4] Батракова Л.Г. Экономический анализ деятельности коммерческого банка: Учебник для вузов. М.: Издательство Корпорация Логос, 2002 год. - 344с;

[5] Смирнов А.В. Управление ресурсами и финансово-аналитическая работа в коммерческом банке. М. 2008 год. - 362с;

[6] Сейткасимов Г.С. Деньги, кредит, банки: Учебник. - Алматы: экономика, 2006 год.-187с;

[7] Сейткасимов Г.С. Деньги, кредит, банки: Учебник. - Алматы: экономика, 2006 год.-209с;

[8] Regulation of the Republic of Kazakhstan on Regulation and Supervision of Financial Market and Financial Organizations on December 24, 2012 № 383

[9] ^”Isvestiya”, 08.12.95, “Diengy”, “Commersant-Daily”

[10] Stephen G. C.  Money, Banking and Financial Markets, 2007 y ;

[11] Bertaeva K. Zh. Foreign exchange market and foreign exchange transactions. Almaty, Economics, 2000, 18 p.

[12] Maidyrova D.N. Foreign exchange operations of bank..Almaty: ASU them. Abay, 2002, page 51.

[13] Rules of conducting exchange operations in the Republic ofKazakhstan

[14] BertayevK.Zh. Foreign exchange market and foreign exchange operations: the manual. - Almaty: Economics, 2011, page 62.

[15] Organizations. Financial Structure: An Investigation of Sectoral Balance Sheets in the G-7( Social Studies) By: E. Philip Davis, Joseph P. Byrne, Joseph P., PH.D. Byrne

[16] The consolidated financial statements of JSC "Kazkommertsbank" for the years2011, 2012 and 2013.

[17] Mishkin F. S. The economics of money, banking and financial markets, 2012, (p.201-213)

[18] Ларионова "Управление активами и пассивами в коммерческом банке" (p.39-58, p199-214.)

[19] Lectures from the site http://gendocs.ru

[20] Белоглазова, Г. Н. Банковское дело: организация деятельности коммерческого банка , 2010. - (p. 116)

[21] www.kase.kz

[22] www.afn.kz

[23] www.kapital.kz;

[24] www.nationalbank.kz

[25] www.kazpravda.kz archive - 29.01.2012

[26] www.cesec.kz

[27] www.fingazeta.ru

[28] www.kkb.kz

[29] Статистический бюллетень – ежемесячное издание на русском и английском языках, содержащее статистическую информацию о денежно-кредитных отношениях и деятельности банков РК.

Appendix 1

	2012 (mln. tenge)	2011 (mln. tenge)	2010 (mln. tenge)	2009 (mln. tenge)
Assets
Money and accounts in national (central) banks	106,497	105,067	61.216	90,533
Precious metals	3,823	3,280	1,345	1,209
The financial assets estimated at fair value through profit or a loss	118,822	188,313	223,231	114,203
Loans and the means provided to banks and other financial institutions	146,703	53,968	146,331	148,375
The loans provided to clients	1,917,692	2,079,661	2,174,760	2,160,767
Investments available for sale	15,682	15,419	16,822	16,696
The investments withheld before repayment	6,937	4,026	1,996	943
Business reputation	2,405	2,405	2,405	2,405
Fixed assets and intangible assets	32,520	33,028	31,857	33,971
Other assets	89,511	80,522	28,145	18,771
Total assets	2,444,812	2,565,689	2,688,108	2,587,873
Liabilities
Loans and means to banks and other financial institutions	110,477	92,215	147,139	209,122
Means of clients	1,553,576	1,463,077	1,506,800	1,276,464
The financial liabilities estimated at fair value through profit or a loss	8,877	37,771	36,047	35,991
The issued debt securities	297,247	324,087	375,199	463,656
The other raised funds	18,631	26,359	23,943	31,172
Reserves	15,549	10,724	10,190	11,945
Liabilities for a deferred income tax	-	29,131	30,035	24,519
Dividends to payment	40	6	4	15
Other liabilities	10,296	7,647	7,868	8,990
The subordinated loan	122,150	138,040	137,137	136,411
Total liabilities	2,136,843	2,129,057	2,274,362	2,198,285
Capital
Equity attributable to equity holders of the parent:
authorized capital	9,008	9,023	9,031	9,031
share premium	194,721	194,924	195,024	195,006
Revaluation reserve	5,808	5,488	5,508	4,935
other provisions	97,117	226,085	203,109	180,839
Total equity attributable to shareholders of the Parent Bank	306,654	435,520	412,672	389,811
Non-controlling interests	1,315	1,112	1,074	-223
Total equity	307,969	436,632	413,746	389,588
Total liabilities and equity	2,444,812	2,565,689	2,688,108	2,587,873

Consolidated statements of financial position as of December 31, 2012, 2011, 2010