Informing the Board of Directors about the emergence of important financial and non-financial problems at the Bank is carried out through periodic reporting provided by units of the Bank (Internal Audit Department, Internal Control Department, Compliance Control Department, Treasury Department, Accounting Department, Planning and Strategic Analysis Department, Department for Credit and Financial Risks, Internal Control Department) for consideration by the Board of Directors of the Bank. This reporting allows tracking all indicators and the level of risks in the work of the Bank. Also, in accordance with the fifth paragraph of point 36 of chapter 4 of the Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 188 dated November 12, 2019 "On Approving the Rules for Forming a Risk Management and Internal Control System for Second-Tier Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan", the Head of Risk Management informs the Board of Directors of the Bank about the presence of material discrepancies between the opinion of the risk management unit and the decision of the Management Board of the Bank regarding the level of risks accepted by the Bank.