Қазақстан темiр жолы

RISK MANAGEMENT

 

Risk management and internal control

KTZ NC JSC awares the importance of risk management as a key component of the corporate governance system of KTZ NC JSC and its subsidiaries, aimed at timely identification and taking measures to reduce the level of risks that may adversely affect its value and reputation.

The improvement of the corporate risk management system of KTZ NC JSC is carried out as part of the implementation of the recommendations of the National Welfare Fund Samruk-Kazyna Joint Stock Company, in accordance with which the implementation of the corporate risk management system is carried out in accordance with the COSO model Corporate Risk Management-Integrated Model.

KTZ NC JSC has a structural unit, which is responsible for risk management and internal control, which organizes the operation of the risk management system, ensures the development and updating the methodology in the field of risk management and internal control, provides methodological support to other structural units in terms of identification and risk assessment, and provides recommendations.

The internal control system of KTZ NC JSC is an integral part of the corporate governance system, covers all management levels, internal processes and operations of KTZ NC JSC. The structural unit is responsible for risk management and internal control evaluates the design of internal controls of business processes.

The activities of the Management Board and the Board of Directors of KTZ NC JSC are aimed at further improvement of the corporate risk management system of KTZ NC JSC.
The results of risk identification and assessment are provided to the Management Board and the Board of Directors of KTZ NC JSC, as well as relevant committees, in the form of a risk report, which includes information on key risks, key risk indicators, action plans for managing key risks of KTZ NC JSC ".

The implementation of risk management and internal control elements into the existing business processes, as well as the improvement of risk management culture is the priority for the KTZ NC JSC.

KTZ NC JSC may be exposed by the following key risks that may adversely affect its operations and the achievement of strategic goals:

Decrease in the level of cargo transportation and passenger turnover due to the instability of the economic situation, market volatility, changes in oil prices and other negative factors.

The deterioration of economic conditions may lead to a decrease in the volume of services provided by the carriage of goods and passengers by rail, labor productivity, increase in the cost of goods and services, and, also, adversely affect the performance of planned indicators.

KTZ NC JSC takes measures to improve the efficiency of its activities, increase the transit traffic, as well as to implement anti-crisis measures (additional cost reduction).


Operational risk management (traffic safety, labor protection and environmental risks)

KTZ NC JSC is the owner and operator of the railway infrastructure of Kazakhstan, as well as the largest owner and operator of passenger and freight rolling stock, locomotives in Kazakhstan. In this regard, KTZ NC JSC can be affected by traffic safety risks, including collisions, derailments of rolling stock in freight and / or passenger trains on main, station and siding tracks and / or in the course of shunting work with rolling stock at stations, as well as natural disasters.

KTZ NC JSC in order to manage these risks implements the measures to strength the preventive work to organize and ensure the safety of train traffic associated with train traffic. KTZ NC JSC implements the measures to ensure occupational safety and health, prevent occupational injuries and improve working conditions, and provides mandatory insurance of employees against accidents in the performance of their labor (service) duties as the part of managing the occupational injury risks.

Financial risk management

KTZ NC JSC manages liquidity risk by constantly monitoring forecasted and actual cash flows and comparing the maturities of financial liabilities.

KTZ NC JSC analyzes the current balance of liquid funds and planned inflows/outflows of liquid funds daily, monitors the liquidity risk quarterly, as well as monitors the compliance with threshold values for financial covenants.

KTZ NC JSC is mainly affected by the risk associated with changes in the exchange rate of the US dollar, euro and Swiss franc, due to KTZ NC JSC borrows in these currencies and the devaluation of  tenge against the US dollar, EUR and CHF is higher foreign exchange costs. The monitoring of financial market conditions, the management of the foreign exchange distribution of free cash, as well as the refinance loans in foreign currency are carried out in order to reduce the impact of foreign exchange risk on the financial result of KTZ NC JSC.

The information about the financial risks is provided in the note “Financial instruments, objectives and financial risk management policy, the fair value of financial instruments” in the format of the audited annual consolidated and separate financial statements of KTZ NC JSC.

KTZ NC JSC conducts the sensitivity analysis of currency and interest rate risks, the sensitivity analysis of investment projects and non-financial risks quarterly.

IT risk management

KTZ NC JSC uses telecommunications networks and computer systems to coordinate timetables and other aspects of its railway operations, as well as to maintain accounting records, sell tickets for passenger trains, track cargo delivery and perform many other functions. The equipment and software used by KTZ NC JSC can be potentially damaged as a result of operator error, natural disasters, power outages, sabotage, computer viruses and other circumstances. Annual control is carried out in structural divisions of KTZ NC JSC in order to reduce the risk of failure of information technologies and violation of information security, in order to comply with the requirements of local acts and corporate policy in the field of information security and protection of official, commercial and other secrets protected by the legislation of the Republic of Kazakhstan.

Corruption risk management
KTZ NC JSC develops and implements anti-corruption protective measures in order to respond to the manifestations of corruption phenomena and the emergence of corruption situations. These activities are aimed to determine the regulatory requirements and to assess corruption risks by conducting the training events for employees of KTZ NC JSC about the anti-corruption legislation of the Republic of Kazakhstan. KTZ NC JSC develops and implements procedures to ensure the prevention of corruption by increasing the legal literacy and the zero tolerance of employees of KTZ NC JSC to manifestations of corruption in the activities of KTZ NC JSC, ensuring the proper functioning of confidential information channels, conducting internal investigations, providing timely communication and advice to officials and employees of KTZ NC JSC.
 

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