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1408

Reports

Financial Statements

Audited financial statements of ACC prepared in accordance with IFRS. Full archive by year — since 2011.

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    separate financial statements for the first quarter of 2026

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  • PDF

    consolidated financial statements for the first quarter of 2026

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Annual Reports

The Annual Report discloses ACC's performance for the year: key indicators, programmes, social impact.

External Auditor Information

Name of the external auditor

KPMG Audit LLP.

External audit policy

The purpose of the Policy is to organise effective procedures for engaging an external auditor, to introduce generally accepted procedures for selecting one, to ensure that the Company's external auditors maintain independence when providing audit and non-audit services, and to prevent conflicts of interest.

Services provided by the external auditor other than audit services

KPMG Audit LLP provides services solely for the audit of financial statements.

Description of the process for appointing the external auditor and its interaction with the Company's bodies

In accordance with the legislation of the Republic of Kazakhstan and the procedure set out in the Company's internal document governing the procurement of goods, works and services, the following procedures are carried out:

  1. Conducting procurement procedures for external audit services
  2. Determining the external auditor and the amount of payment for its services
  3. Concluding the audit engagement agreement

The audit engagement agreement is concluded in accordance with the requirements of the legislation of the Republic of Kazakhstan and the Company's internal documents.

Duration of the relationship with the external auditor

The Company entered into a contractual relationship with KPMG Audit LLP for the audit of financial statements for 2024-2025-2026 under agreement No. 010340000953EEP2405038/00 dated 3 June 2024.

The procedures and rules for maintaining the independence of the external auditor are set out in the Company's internal regulatory document "Policy on the Organisation of External Audit at JSC Agrarian Credit Corporation".

Document

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    External Audit Policy of Agrarian Credit Corporation JSC (15 February 2022)

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Corporate Events

Material corporate events of JSC Agrarian Credit Corporation: changes in governing bodies, bond coupon payments and redemptions, sole shareholder resolutions, rating actions.