of December 22, 2017 No. 251
About approval of the Standard chart of accounts of financial accounting for the insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan and modification and amendments in some regulatory legal acts of the Republic of Kazakhstan concerning conducting financial accounting
According to the subitem 63) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan", the subitem 2) of Item 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" the Board of National Bank of the Republic of Kazakhstan DECIDES:
1. Approve:
1) the Standard chart of accounts of financial accounting for the insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan according to appendix 1 to this resolution;
2) No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024
3) the List of some regulatory legal acts of the Republic of Kazakhstan to which changes and additions concerning conducting financial accounting, according to appendix 3 to this resolution are made.
2. To accounting department (Rakhmetova S. K.) in the procedure established by the legislation of the Republic of Kazakhstan to provide:
1) together with Legal department (Sarsenov N. V.) state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;
2) within ten calendar days from the date of state registration of this resolution the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts of the Republic of Kazakhstan;
3) placement of this resolution on official Internet resource of National Bank of the Republic of Kazakhstan after its official publication;
4) within ten working days after state registration of this resolution submission to Legal department of data on execution of the actions provided by subitems 2), 3) of this Item and Item 3 of this resolution.
3. To management on consumer protection of financial services and external communications (Terentyev A. L.) provide within ten calendar days after state registration of this resolution the direction it to the copy on official publication in periodic printing editions.
4. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan of Galiyeva D. T.
5. This resolution becomes effective after ten calendar days after day of its first official publication.
Chairman of National Bank
D. Akishev
|
It is approved Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan 2018 |
N. Aydapkelov |
Appendix 1
to the Resolution of Board of National Bank of the Republic of Kazakhstan of December 22, 2017 No. 251
1. This Standard chart of accounts of financial accounting - nonresidents of the Republic of Kazakhstan (further – the Chart of accounts) is developed for the insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations according to the subitem 63) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan", the subitem 2) of Item 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting", the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" and intended for group and the current reflection of financial statement elements in value term by the insurance (reinsurance) organizations, societies of mutual insurance (further – the organizations) on accounts of financial accounting for creation of the financial reporting and the current reflection of elements of the reporting under accounting data in value term by branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan on accounts of financial accounting for creation of the reporting under accounting data.
2. In the Chart of accounts the concepts provided by the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" and international accounting standards are used.
3. The chart of accounts represents the scheme of group of financial and economic activities in financial accounting.
Numbers of synthetic accounts of financial accounting contain four and (or) six signs in the Chart of accounts. The first figure of number specifies belonging to paragraphs of Chapter 2 of the Chart of accounts, the second - belonging to groups, the third and fourth - belonging to subgroups of synthetic accounts, the fifth and sixth figures disaggregate the applied subgroups.
4. The procedure for conducting analytics of transactions and events is established by officials of the organization who according to legal acts of the Republic of Kazakhstan and constituent documents perform the current management and business management, proceeding from requirements of the organization.
5. The accounts provided by paragraphs 1, of 2, of 3, of the 4 and 5 Chapter 2 of the Chart of accounts are reflected in the balance sheet of the organization.
The accounts provided by paragraphs 6 and 7 of Chapter 2 of the Chart of accounts are reflected in the profit and loss statement of the organization.
The accounts provided by paragraph 8 of Chapter 2 of the Chart of accounts belong to off-balance accounts and are intended for accounting of conditional and possible requirements and obligations of the organization.
The accounts provided by paragraph 9 of Chapter 2 of the Chart of accounts belong to off-balance accounts and are accounts of the memorandum.
The accounts provided by paragraph 10 of Chapter 2 of the Chart of accounts belong to off-balance accounts and are intended for accounting of assets of the clients who are in investment management.
|
1000 |
Money |
|
1010 |
Cash on hand |
|
1020 |
Money in transit |
|
1030 |
Money on current accounts |
|
1060 |
Other money |
|
1060 01 |
Other money |
|
1070 |
Electronic money |
|
1071 |
Electronic money issued by National Bank of the Republic of Kazakhstan |
|
1072 |
Electronic money issued by banks and the National operator of mail |
|
1100 |
Short-term financial investments |
|
1110 |
The short-term granted loans |
|
1110 21 |
The short-term loans granted clients |
|
1110 22 |
Overdue debt of clients on the granted loans |
|
1110 23 |
Discount on the short-term granted loans |
|
1110 24 |
Award on the short-term granted loans |
|
1120 |
The current financial assets carried at fair value which changes are reflected in profit or loss |
|
1120 01 |
The current financial assets carried at fair value which changes are reflected in profit or loss |
|
1120 02 |
Discount on the acquired current financial assets carried at fair value which changes are reflected in profit or loss |
|
1120 03 |
Award on the acquired current financial assets carried at fair value which changes are reflected in profit or loss |
|
1120 04 |
Positive fair value adjustment of the current financial assets carried at fair value which changes are reflected in profit or loss |
|
1120 05 |
Negative fair value adjustment of the current financial assets carried at fair value which changes are reflected in profit or loss |
|
1130 |
The current financial assets considered on depreciated cost |
|
1130 01 |
The current financial assets considered on depreciated cost |
|
1130 02 |
Discount on the acquired current financial assets considered on depreciated cost |
|
1130 03 |
Award on the acquired current financial assets considered on depreciated cost |
|
1140 |
The current financial assets carried at fair value through other comprehensive income |
|
1140 01 |
The current financial assets carried at fair value through other comprehensive income |
|
1140 02 |
Discount on the acquired financial assets carried at fair value through other comprehensive income |
|
1140 03 |
Award on the acquired financial assets carried at fair value through other comprehensive income |
|
1140 04 |
Positive fair value adjustment of the financial assets carried at fair value through other comprehensive income |
|
1140 05 |
Negative fair value adjustment of the financial assets carried at fair value through other comprehensive income |
|
1150 |
Other short-term financial investments |
|
1150 01 |
Transactions "the return repo" with securities |
|
1150 02 |
The short-term deposits placed in the banks of the second level and the organizations performing separate types of banking activities for one night |
|
1150 03 |
The short-term on-demand deposits placed in the banks of the second level and the organizations performing separate types of banking activities |
|
1150 04 |
The short-term deposits placed in the banks of the second level and the organizations performing separate types of banking activities |
|
1150 05 |
The short-term conditional deposits placed in the banks of the second level and the organizations performing separate types of banking activities |
|
1150 06 |
The short-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities (up to one year) |
|
1150 09 |
The affined precious metals placed on metal accounts |
|
1150 10 |
Overdue debt on other short-term financial investments |
|
1150 11 |
Discount on the placed short-term deposits |
|
1150 12 |
Award on the placed short-term deposits |
|
1160 |
Overdue debt on securities |
|
1200 |
Short-term receivables |
|
1210 |
Short-term receivables of buyers and customers |
|
1220 |
Short-term receivables of the affiliated organizations |
|
1230 |
Short-term receivables of the associated and joint organizations |
|
1240 |
Short-term receivables of branches and structural divisions |
|
1250 |
Short-term receivables of workers |
|
1260 |
Short-term receivables on lease |
|
1270 |
Short-term remunerations to obtaining |
|
1270 01 |
Imputed incomes in the form of remuneration on the acquired securities |
|
1270 02 |
Imputed incomes in the form of remuneration on transactions "the return repo" with securities |
|
1270 03 |
Imputed incomes on investments into affiliated, joint and associated organizations |
|
1270 04 |
The remuneration added by the previous holders on securities |
|
1270 21 |
Imputed incomes in the form of remuneration according to current accounts |
|
1270 22 |
Imputed incomes in the form of remuneration on the on-demand deposits placed in the banks of the second level and the organizations performing separate types of banking activities |
|
1270 23 |
Imputed incomes in the form of remuneration according to the term deposits placed in the banks of the second level and the organizations performing separate types of banking activities |
|
1270 24 |
Imputed incomes in the form of remuneration on the conditional deposits placed in the banks of the second level and the organizations performing separate types of banking activities |
|
1270 25 |
Imputed incomes in the form of remuneration on the loans granted clients |
|
1270 26 |
Imputed incomes in the form of remuneration on the finance lease provided to clients |
|
1270 28 |
Other imputed incomes in the form of remuneration |
|
1270 29 |
Overdue income in remuneration type |
|
1270 30 |
Imputed incomes in the form of remuneration on the savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities |
|
1270 41 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
1270 42 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
1270 44 |
|
|
1270 45 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
1270 46 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
1270 91 |
Imputed incomes from property leasing |
|
1280 |
Assets according to insurance contracts and other receivables |
|
1280 01 |
The financial assets delivered in trust management |
|
1280 02 |
Requirements for the transaction future |
|
1280 03 |
Requirements for the transaction forward |
|
1280 04 |
Requirements for the transaction option |
|
1280 05 |
Requirements for the transaction spot |
|
1280 06 |
Requirements for the transaction swap |
|
1280 07 |
Requirements for transactions with other derivative financial instruments |
|
1280 08 |
The bills of exchange received |
|
1280 09 |
Accrued penalty (penalty, penalty fee) |
|
1280 10 |
Other receivables |
|
1280 21 |
Finance lease |
|
1280 22 |
Overdue debt of clients on finance lease |
|
1280 31 |
Asset according to insurance contracts (reinsurance) |
|
1280 32 |
Asset under the withheld agreements of reinsurance |
|
1280 41 |
Insurance premiums to obtaining from insurers |
|
1280 42 |
Insurance premiums to obtaining from reinsurers |
|
1280 43 |
Insurance premiums to obtaining from intermediaries |
|
1280 44 |
Requirements to person responsible for damage suffered |
|
1280 45 |
Requirements to insurers |
|
1280 46 |
Requirements to overcautious persons |
|
1280 47 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
1280 48 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
1280 49 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
1280 50 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
1280 51 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
1280 53 |
The other receivables connected with insurance (reinsurance) activity |
|
1280 54 |
The requirement to the responsible insurer on direct settlement |
|
1280 55 |
Insurance premiums to obtaining under the accepted agreements of Islamic insurance |
|
1280 56 |
The requirement of Islamic insurance company to Islamic insurance fund for management of fund |
|
1280 57 |
The requirement to Islamic insurance company in connection with insufficiency of means of Islamic insurance fund for obligation fulfillment for agreements of Islamic insurance |
|
1280 58 |
The best assessment of the expected cash flows on reinsurance asset |
|
1280 59 |
Margin under agreements of reinsurance |
|
1280 61 |
Reinsurance asset under the risk amendment on non-financial risk |
|
1280 62 |
The best assessment of the expected cash flows of asset of reinsurance on the arisen insurance losses |
|
1280 63 |
The risk amendment on non-financial risk of asset of reinsurance on the arisen insurance losses |
|
1280 64 |
Margin indemnification component under agreements of reinsurance |
|
1290 |
Reserve according to doubtful requirements |
|
1290 01 |
Reserves (provisions) on receivables |
|
1290 21 |
Reserves (provisions) on the loans granted clients |
|
1290 22 |
Reserves (provisions) on the finance lease provided to clients |
|
1290 23 |
Reserves (provisions) on the financial assets considered on depreciated cost |
|
1290 24 |
Reserves (provisions) on the deposits placed in the banks of the second level and the organizations performing separate types of banking activities |
|
1290 25 |
Reserves (provisions) according to the current accounts placed in the banks of the second level and the organizations performing separate types of banking activities |
|
1290 26 |
Reserve (provisions) on impairment of the loans issued by Islamic insurance companies |
|
1290 42 |
Reserves (provisions) according to requirements for acquisition cash flows |
|
1300 |
Inventories |
|
1310 |
Raw materials and materials |
|
1320 |
Finished goods |
|
1330 |
Goods |
|
1340 |
Work in progress |
|
1350 |
Other inventories |
|
1360 |
Reserve on write-off of inventories |
|
1370 |
The affined precious metals |
|
1380 |
The affined precious metals in transit |
|
1400 |
Current tax assets |
|
1410 01 |
Corporate income tax |
|
1420 |
The value added tax to compensation |
|
1430 |
Other taxes and other obligatory payments in the budget |
|
1430 01 |
Social tax |
|
1430 02 |
Land tax |
|
1430 03 |
Tax on vehicles |
|
1430 04 |
Property tax |
|
1430 05 |
Other taxes and obligatory payments in the budget |
|
1430 06 |
Obligatory social assignments |
|
1500 |
Non-current assets, held for sale |
|
1510 |
Non-current assets, held for sale |
|
1520 |
Group on disposal, held for sale |
|
1600 |
Other current assets |
|
1610 01 |
The short-term advance payments issued |
|
1610 02 |
Settlings with brokers |
|
1610 03 |
The other advance payments issued |
|
1610 04 |
Remuneration advance payment on the obtained loans |
|
1610 05 |
Settlings with shareholders (according to dividends) |
|
1620 |
Deferred expenses |
|
1620 01 |
The insurance premiums paid to insurance companies |
|
1620 02 |
Rent |
|
1620 03 |
Other expenses of future periods |
|
1620 04 |
Requirements for acquisition expenses for insurance contracts (reinsurance) |
|
1620 05 |
Asset on the other cash flows relating to group of insurance contracts |
|
1620 06 |
Assessment of future cash flows on reinsurance asset |
|
1630 |
Other current assets |
|
2000 |
Long-term financial investments |
|
2010 |
The long-term granted loans |
|
2010 21 |
The long-term loans granted clients |
|
2010 22 |
Discount on the long-term granted loans |
|
2010 23 |
Award on the long-term granted loans |
|
2020 |
The non-current financial assets considered on depreciated cost |
|
2020 01 |
The non-current financial assets considered on depreciated cost |
|
2020 02 |
Discount on the acquired non-current financial assets considered on depreciated cost |
|
2020 03 |
Award on the acquired non-current financial assets considered on depreciated cost |
|
2030 |
The non-current financial assets carried at fair value through other comprehensive income |
|
2030 01 |
The non-current financial assets carried at fair value through other comprehensive income |
|
2030 02 |
Discount on the acquired non-current financial assets carried at fair value through other comprehensive income |
|
2030 03 |
Award on the acquired non-current financial assets carried at fair value through other comprehensive income |
|
2030 04 |
Positive fair value adjustment of the non-current financial assets carried at fair value through other comprehensive income |
|
2030 05 |
Negative fair value adjustment of the non-current financial assets carried at fair value through other comprehensive income |
|
2040 |
Other long-term financial investments |
|
2040 01 |
The long-term deposits placed in the banks and the organizations performing separate types of banking activities |
|
2040 02 |
The long-term conditional deposits placed in the banks of the second level and the organizations performing separate types of banking activities |
|
2040 03 |
The long-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities |
|
2040 06 |
The affined precious metals placed on metal accounts |
|
2040 07 |
Overdue debt on other long-term financial investments |
|
2040 08 |
Discount on the placed long-term deposits |
|
2040 09 |
Award on the placed long-term deposits |
|
2040 10 |
Investments into the affiliated organizations |
|
2050 |
Overdue debt on financial investments |
|
2060 01 |
The best assessment of the expected cash flows on reinsurance asset |
|
2060 02 |
Margin under agreements of reinsurance |
|
2060 03 |
Reinsurance asset under the risk amendment on non-financial risk |
|
2060 04 |
Margin indemnification component under agreements of reinsurance |
|
2060 05 |
Assessment of future cash flows on reinsurance asset |
|
2060 06 |
The best assessment of the expected cash flows of asset of reinsurance on the arisen insurance losses |
|
2060 07 |
The risk amendment on non-financial risk of asset of reinsurance on the arisen insurance losses |
|
2060 08 |
Asset according to insurance contracts (reinsurance) |
|
2100 |
Long-term receivables |
|
2110 |
Long-term receivables of buyers and customers |
|
2120 |
Long-term receivables of the affiliated organizations |
|
2130 |
Long-term receivables of the associated and joint organizations |
|
2140 |
Long-term receivables of branches and structural divisions |
|
2150 |
Long-term receivables of workers |
|
2170 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
2170 01 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
2170 03 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
2170 22 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
2170 23 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
2170 24 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
2170 25 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
2170 26 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
2170 28 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
2170 29 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
2180 |
Other long-term receivables |
|
2180 01 |
Requirements for the transaction future |
|
2180 02 |
Requirements for the transaction forward |
|
2180 03 |
Requirements for the transaction option |
|
2180 04 |
Requirements for the transaction swap |
|
2180 05 |
Requirements for transactions with other derivative financial instruments |
|
2200 |
The investments considered by equity method |
|
2210 |
The investments considered by equity method |
|
2300 |
Real estate investments |
|
2310 |
Real estate investments |
|
2320 |
Depreciation of real estate investments |
|
2330 |
Impairment loss of real estate investments |
|
2400 |
Fixed assets |
|
2410 |
Fixed assets |
|
2420 |
Fixed asset depreciation |
|
2430 |
Impairment loss of fixed assets |
|
2440 |
Assets in the form of right to use |
|
2450 |
Charged depreciation on assets in the form of right to use |
|
2460 |
Capital costs on assets in the form of right to use |
|
2470 |
Charged depreciation on capital costs on assets in the form of right to use |
|
2600 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
2610 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
2620 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
2630 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
2700 |
Intangible assets |
|
2710 |
Goodwill |
|
2720 |
Impairment of goodwill |
|
2730 |
Other intangible assets |
|
2740 |
Depreciation of other intangible assets |
|
2750 |
Impairment loss of other intangible assets |
|
2800 |
Deferred tax assets |
|
2810 |
Deferred tax assets on the corporate income tax |
|
2900 |
Other non-current assets |
|
2910 |
The long-term advance payments issued |
|
2920 |
Deferred expenses |
|
2930 |
Construction in progress |
|
2940 |
Other non-current assets |
|
2940 21 |
Finance lease |
|
2940 22 |
Overdue debt of clients on finance lease |
|
3000 |
Short-term financial liabilities |
|
3010 |
Short-term bank loans |
|
3020 |
The short-term loans obtained from legal entities except for of banks of the second level |
|
3030 |
Short-term accounts payable according to dividends and the income of participants |
|
3040 |
Current part of long-term financial liabilities |
|
3050 |
Other short-term financial liabilities |
|
3050 01 |
The short-term loans obtained from the Government of the Republic of Kazakhstan |
|
3050 02 |
The short-term loans obtained from local executive bodies of the Republic of Kazakhstan |
|
3050 03 |
Transactions of "repo" with securities |
|
3050 05 |
Award on the short-term obtained loans |
|
3050 06 |
Discount on the short-term obtained loans |
|
3100 |
Obligations on taxes |
|
3110 01 |
The corporate income tax which is subject to payment |
|
3120 |
Individual income tax |
|
3130 |
Value added tax |
|
3140 |
Excises |
|
3150 |
Social tax |
|
3160 |
Land tax |
|
3170 |
Tax on vehicles |
|
3180 |
Property tax |
|
3190 |
Other taxes |
|
3200 |
Obligations on other obligatory and voluntary payments according to the legislation of the Republic of Kazakhstan |
|
3210 |
Obligations on social insurance |
|
3220 |
Obligations on pension assignments |
|
3230 |
Other obligations on other obligatory payments according to the legislation of the Republic of Kazakhstan |
|
3240 |
Other obligations on other voluntary payments according to the legislation of the Republic of Kazakhstan |
|
3250 |
Obligations on compulsory pension contributions of the employer |
|
3300 |
Short-term accounts payable |
|
3310 |
Short-term accounts payable to suppliers and contractors |
|
3320 |
Short-term accounts payable to the affiliated organizations |
|
3330 |
Short-term accounts payable to the associated and joint organizations |
|
3340 |
Short-term accounts payable to branches and structural divisions |
|
3350 |
Short-term debt on compensation |
|
3360 |
Short-term debt on lease |
|
3370 |
Current part of long-term accounts payable |
|
3380 |
Remunerations to payment |
|
3380 01 |
Remunerations on the securities released |
|
3380 02 |
Accrued expenses in the form of remuneration on transactions of "repo" with securities |
|
3380 24 |
The added interest expenses according to obligations on lease |
|
3380 25 |
Accrued expenses in the form of remuneration on the obtained loans |
|
3380 26 |
Accrued expenses in the form of remuneration on the received finance lease |
|
3380 27 |
Other accrued expenses in the form of remuneration |
|
3380 82 |
The added commission expenses for services in broker and dealer activities |
|
3380 83 |
The added commission expenses for services in custodial servicing |
|
3380 84 |
The added commission expenses of other professional participants of the security market |
|
3390 |
Other short-term accounts payable and agreement obligations of insurance |
|
3390 01 |
Obligations according to the transaction the future |
|
3390 02 |
Obligations according to the transaction the forward |
|
3390 03 |
Obligations according to the transaction the option |
|
3390 04 |
Obligations according to the transaction spot |
|
3390 05 |
Obligations according to the transaction swap |
|
3390 06 |
Obligations according to transactions with other derivative financial instruments |
|
3390 07 |
Obligations on payment of penalty (penalty, penalty fee) |
|
3390 11 |
Obligations on cash flows on the rest of covering of insurance contracts (reinsurance) |
|
3390 12 |
The risk amendment on non-financial risk |
|
3390 13 |
Loss component (obligations on cash flows on the rest of covering of insurance contracts (reinsurance) |
|
3390 14 |
Loss component (under the risk amendment on non-financial risk on the rest of covering of insurance contracts (reinsurance) |
|
3390 15 |
Obligations on the acquisition cash flows relating to group of insurance contracts |
|
3390 16 |
Obligations on the other cash flows relating to group of insurance contracts |
|
3390 17 |
Obligations on cash flows according to insurance contracts (reinsurance) on the arisen losses |
|
3390 18 |
Insurance premiums according to insurance contracts |
|
3390 19 |
Insurance premiums under the issued agreements of reinsurance |
|
3390 20 |
Obligations according to Islamic insurance contracts |
|
3390 21 |
The risk amendment on non-financial risk on the arisen losses |
|
3390 22 |
Obligations under the withheld agreements of reinsurance |
|
3390 23 |
Margin according to insurance contracts (reinsurance) |
|
3390 41 |
Settlings with intermediaries in insurance (reinsurance) activity |
|
3390 42 |
Settlings with overcautious persons |
|
3390 43 |
Settlings with reinsurers |
|
3390 44 |
Settlings with insurers |
|
3390 45 |
Accrued expenses on compensation to the overcautious person of recourse requirements and losses (subrogation) |
|
3390 46 |
Obligations on payment of compulsory contributions in Fund of guaranteeing insurance payments |
|
3390 47 |
Obligations on payment of extraordinary fees in Fund of guaranteeing insurance payments |
|
3390 53 |
Settlings of the direct insurer with the beneficiary on direct settlement |
|
3390 54 |
The other accounts payable connected with insurance (reinsurance) activity |
|
3390 55 |
Margin under the withheld agreements of reinsurance |
|
3400 |
Short-term estimative obligations |
|
3410 |
Short-term warranty obligations |
|
3420 |
Short-term obligations on claim and claim work |
|
3430 |
Short-term estimative obligations on employee benefits |
|
3440 |
Other short-term estimative obligations |
|
3500 |
Other short-term obligations |
|
3510 |
The short-term advance payments received |
|
3510 01 |
Remuneration advance payment on the granted loans and the placed deposits |
|
3510 41 |
The advance payments received on insurance (reinsurance) activity |
|
3520 |
Deferred revenues |
|
3530 |
Obligations of group on disposal, held for sale |
|
3540 |
Other short-term obligations |
|
4000 |
Long-term financial liabilities |
|
4010 |
Long-term bank loans |
|
4020 |
The long-term loans obtained from legal entities except for of banks of the second level |
|
4030 |
Other long-term financial liabilities |
|
4030 01 |
The long-term loans obtained from the Government of the Republic of Kazakhstan |
|
4030 02 |
The long-term loans obtained from local executive bodies of the Republic of Kazakhstan |
|
4030 04 |
The finance lease received from banks of the second level |
|
4030 05 |
The finance lease received from other legal entities |
|
4030 07 |
The released securities |
|
4030 08 |
Discount on the released securities |
|
4030 09 |
Premium to the released securities |
|
4030 10 |
The redeemed securities |
|
4030 11 |
Award on the long-term obtained loans |
|
4030 12 |
Discount on the long-term obtained loans |
|
4030 13 |
The long-term loans obtained from national managing holding |
|
4030 96 |
Reserve fund on Islamic securities |
|
4040 |
Insurance agreement obligations |
|
4040 11 |
The best assessment of the expected cash flows on the rest of covering of insurance contracts (reinsurance) |
|
4040 12 |
Margin according to insurance contracts (reinsurance) |
|
4040 13 |
The risk amendment on non-financial risk |
|
4040 14 |
Loss component (by the best assessment of the expected cash flows on the rest of covering of insurance contracts (reinsurance) |
|
4040 15 |
Loss component (under the risk amendment on non-financial risk on the rest of covering of insurance contracts (reinsurance) |
|
4040 16 |
Margin under the withheld agreements of reinsurance |
|
4040 17 |
Insurance premiums according to insurance contracts |
|
4040 18 |
Insurance premiums under the issued agreements of reinsurance |
|
4040 19 |
Obligations according to Islamic insurance contracts |
|
4040 21 |
Obligations on cash flows according to insurance contracts (reinsurance) on the arisen losses |
|
4040 22 |
The risk amendment on non-financial risk on the arisen losses |
|
4040 23 |
Obligations on cash flows on the rest of covering of the withheld agreements of reinsurance |
|
4100 |
Long-term accounts payable |
|
4110 |
Long-term accounts payable to suppliers and contractors |
|
4120 |
Long-term accounts payable to the affiliated organizations |
|
4130 |
Long-term accounts payable to the associated and joint organizations |
|
4140 |
Long-term accounts payable to branches and structural divisions |
|
4150 |
Obligations on lease |
|
4160 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
4160 01 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
4170 |
Other long-term accounts payable |
|
4170 01 |
Obligations according to the transaction the future |
|
4170 02 |
Obligations according to the transaction the forward |
|
4170 03 |
Obligations according to the transaction the option |
|
4170 04 |
Obligations according to the transaction swap |
|
4170 05 |
Obligations according to transactions with other derivative financial instruments |
|
4200 |
Long-term estimative obligations |
|
4210 |
Long-term warranty obligations |
|
4220 |
Long-term estimative obligations on claim and claim work |
|
4230 |
Long-term estimative obligations on employee benefits |
|
4240 |
Other long-term estimative obligations |
|
4300 |
Deferred tax liabilities |
|
4310 |
Deferred tax liabilities on the corporate income tax |
|
4400 |
Other long-term obligations |
|
4410 |
The long-term advance payments received |
|
4420 |
Deferred revenues |
|
4430 |
Other long-term obligations |
|
4440 |
Obligations according to preferred shares |
|
5000 |
Authorized capital |
|
5010 |
Preferred shares |
|
5020 |
Common shares |
|
5030 |
Deposits and shares |
|
5200 |
The redeemed own equity instruments |
|
5210 |
The redeemed own equity instruments |
|
5300 |
Share premium |
|
5310 |
Share premium |
|
5320 |
Supplementary paid-in capital |
|
5400 |
Reserves |
|
5410 |
The reserve capital established by constituent documents |
|
5420 |
Reserve on revaluation of fixed assets and assets in the form of right to use |
|
5430 |
Reserve on revaluation of intangible assets |
|
5440 |
Reserve on revaluation of the financial assets carried at fair value through other comprehensive income |
|
5450 |
Reserve on revaluation of other assets |
|
5460 |
Other reserves |
|
5461 |
Financial risk according to insurance contracts (reinsurance) |
|
5470 |
Reserve on revaluation of the loans carried at fair value through other comprehensive income |
|
5480 |
Provisions (provisions) under the expected and available credit losses on the securities carried at fair value through other comprehensive income |
|
5490 |
Provisions under the expected and available credit losses on the loans carried at fair value through other comprehensive income |
|
5490 40 |
Reserve of unexpected risks |
|
5490 41 |
Stabilization reserve |
|
5500 |
Retained earnings (uncovered loss) |
|
5520 |
Retained earnings (uncovered loss) of previous years |
|
5610 |
Retained earnings (uncovered loss) of accounting year |
|
6000 |
Income from sales of products and rendering services |
|
6010 |
Income from sales of products and rendering services |
|
6020 |
Return of the sold products |
|
6030 |
Price discount and sales |
|
6100 |
Income from financing |
|
6110 |
Income on remunerations |
|
6110 01 |
The income connected with receipt of remuneration on the acquired securities |
|
6110 02 |
The income connected with depreciation of premium to the securities released |
|
6110 03 |
The income connected with depreciation of discount on the acquired securities |
|
6110 04 |
The income connected with receipt of remuneration on transactions "the return repo" with securities |
|
6110 05 |
Income on depreciation of discount on the placed deposits |
|
6110 07 |
Income on depreciation of discount on the granted loans |
|
6110 08 |
Income on depreciation of award on the obtained loans |
|
6110 28 |
The income connected with receipt of remuneration according to current accounts |
|
6110 29 |
The income connected with receipt of remuneration on on-demand deposits |
|
6110 30 |
The income connected with receipt of remuneration according to term deposits |
|
6110 31 |
The income connected with receipt of remuneration on conditional deposits |
|
6110 32 |
The income connected with receipt of remuneration on loans |
|
6110 34 |
The other incomes connected with receipt of remuneration |
|
6110 35 |
The income connected with receipt of remuneration on savings deposits |
|
6110 41 |
Commission income under agreements of reinsurance |
|
6120 |
Income according to dividends |
|
6130 |
Income from finance lease |
|
6140 |
Income from transactions with real estate investments |
|
6150 |
Income from change of fair value of financial instruments |
|
6150 01 |
Income from change in value of the securities carried at fair value which changes are reflected in profit or loss |
|
6150 03 |
Income on the securities carried at fair value through other comprehensive income |
|
6150 04 |
Income from change of fair value of other financial instruments |
|
6160 |
Other incomes from financing |
|
6200 |
Other incomes |
|
6210 |
Income from asset retirement |
|
6220 |
Income from gratuitously the received assets |
|
6230 |
Income from government subsidies |
|
6240 |
Income from recovery of impairment loss |
|
6240 01 |
Income from recovery (cancellation) of reserves (provisions) created on the securities carried at fair value through other comprehensive income and considered on depreciated cost |
|
6240 02 |
Income from recovery (cancellation) of reserves (provisions) created on the deposits placed in the banks of the second level and the organizations performing separate types of banking activities |
|
6240 03 |
Income from recovery (cancellation) of reserves (provisions) created on other receivables |
|
6240 04 |
Income from recovery (cancellation) of reserves (provisions) created according to the current accounts placed in the banks of the second level and the organizations performing separate types of banking activities |
|
6240 21 |
Income from recovery (cancellation) of reserves (provisions) created on the loans granted clients |
|
6240 22 |
Income from recovery (cancellation) of reserves (provisions) created on the finance lease provided to clients |
|
6240 23 |
Income from recovery (cancellation) of reserves (provisions) created on contingent obligations |
|
6240 42 |
Income from recovery (cancellation) of reserves (provisions) on impairment of acquisition cash flows |
|
6240 91 |
Income from recovery (cancellation) of reserve fund on Islamic securities |
|
6250 |
Income from exchange difference |
|
6250 02 |
Income from revaluation of foreign currency |
|
6260 |
Income from operating lease |
|
6280 |
Other incomes |
|
6280 01 |
Income from sale of the affined precious metals |
|
6280 02 |
Income from purchase sale of foreign currency |
|
6280 05 |
Income from revaluation of the affined precious metals |
|
6280 06 |
Income from other revaluation |
|
6280 07 |
Other incomes |
|
6280 08 |
Penalty (penalty, penalty fee) |
|
6280 09 |
Income from purchase - security sale |
|
6280 30 |
Income according to insurance contracts |
|
6280 31 |
Expense adjustment on loss component |
|
6280 32 |
Financial incomes on insurance (reinsurance) |
|
6280 33 |
Income from reduction of the risk amendment by non-financial risk |
|
6280 34 |
The income from depreciation of margin according to insurance contracts (reinsurance) |
|
6280 40 |
The income connected with insurance (reinsurance) activity |
|
6280 41 |
Insurance revenue (income from insurance) |
|
6280 55 |
Income from reinsurance |
|
6280 56 |
Income on forming of asset of reinsurance under the risk amendment on non-financial risk |
|
6280 42 |
The income connected with compensation by the overcautious person of insurance payments |
|
6280 43 |
The income connected with compensation of recourse requirements and losses (subrogation) |
|
6280 44 |
Other incomes from insurance activity |
|
6280 45 |
Commission income of Islamic insurance company from management of Islamic insurance fund |
|
6290 |
Income according to transactions with derivative financial instruments |
|
6290 09 |
Income according to transactions the future |
|
6290 10 |
Income according to transactions the forward |
|
6290 11 |
Income according to transactions the option |
|
6290 13 |
Income according to transactions swap |
|
6290 14 |
Income according to transactions with other derivative financial instruments |
|
6300 |
The income connected with the stopped activities |
|
6310 |
The income connected with the stopped activities |
|
6400 |
Profit share of the organizations considered on equity method |
|
6410 |
Profit share of associated organizations |
|
6420 |
Profit share of the joint organizations |
|
7000 |
Cost of sales and the rendered services |
|
7010 |
Cost of sales and the rendered services |
|
7100 |
Selling expenses of products and to rendering services |
|
7110 |
Selling expenses of products and to rendering services |
|
7200 |
Administrative expenses |
|
7210 |
Administrative expenses |
|
7220 |
Tax expenses and to other obligatory payments in the budget |
|
7220 01 |
Expenses on the social tax, social assignments and compulsory pension contributions of the employer |
|
7220 02 |
Expenses on the land tax |
|
7220 03 |
Tax expenses on property |
|
7220 04 |
Tax expenses on vehicles |
|
7220 05 |
Expenses on other taxes, charges and obligatory payments in the budget |
|
7300 |
Financing expenses |
|
7310 |
Expenses on remunerations |
|
7310 01 |
The expenses connected with payment of remuneration for the securities released |
|
7310 02 |
The expenses connected with depreciation of premium to the acquired securities |
|
7310 03 |
The expenses connected with depreciation of discount on the securities released |
|
7310 04 |
The expenses connected with payment of remuneration for transactions of "repo" with securities |
|
7310 05 |
Penalty (penalty, penalty fee) |
|
7310 07 |
Discount depreciation expenses on the obtained loans |
|
7310 09 |
Award depreciation expenses on the granted loans |
|
7310 10 |
Award depreciation expenses on the placed deposits |
|
7310 11 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
7310 12 |
No. 85 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 24.12.2024 |
|
7310 24 |
The expenses connected with payment of remuneration for the obtained loans |
|
7310 25 |
The other expenses connected with remuneration payment |
|
7320 |
Expenses on interest payment on finance lease |
|
7330 |
Expenses from change of fair value of financial instruments |
|
7340 |
Other expenses for financing |
|
7350 |
Interest expenses according to obligations on lease |
|
7400 |
Other expenses |
|
7410 |
Expenses on asset retirement |
|
7420 |
Expenses from asset impairment |
|
7430 |
Expenses on exchange difference |
|
7430 02 |
Expenses from revaluation of foreign currency |
|
7440 |
Expenses on creation of reserve and write-off of hopeless requirements |
|
7440 01 |
Expenses on forming of reserves (provisions) on the securities carried at fair value through other comprehensive income and considered on depreciated cost |
|
7440 02 |
Expenses on forming of reserves (provisions) on the placed deposits |
|
7440 03 |
Expenses on forming of reserves (provisions) on other receivables |
|
7440 04 |
Expenses on forming of reserves (provisions) according to the current accounts placed in the banks of the second level and the organizations performing separate types of banking activities |
|
7440 21 |
Expenses on forming of reserves (provisions) on the granted loans |
|
7440 22 |
Expenses on forming of reserves (provisions) on the provided finance lease |
|
7440 23 |
Expenses on forming of reserves (provisions) on contingent obligations |
|
7440 24 |
Expenses on forming of reserves (provisions) on impairment of acquisition cash flows |
|
7440 91 |
Expenses on forming of reserve fund on Islamic securities |
|
7450 |
Expenses on operating lease |
|
7470 |
Other expenses |
|
7470 01 |
Book value of the affined precious metals |
|
7470 02 |
Expenses on purchase sale of foreign currency |
|
7470 03 |
Expenses from change in value of the securities carried at fair value which changes are reflected in profit or loss |
|
7470 06 |
Expenses on the securities carried at fair value through other comprehensive income |
|
7470 07 |
Expenses from revaluation of the affined precious metals |
|
7470 08 |
Expenses from other revaluation |
|
7470 09 |
Other expenses |
|
7470 10 |
Expenses from purchase - security sale |
|
7470 31 |
Insurance expenses in the form of loss component |
|
7470 32 |
Financial expenses on insurance (reinsurance) |
|
7470 33 |
Expenses on reduction of the risk amendment by non-financial risk |
|
7470 34 |
Insurance expenses in the form of the risk amendment on non-financial risk |
|
7470 35 |
Acquisition expenses |
|
7470 36 |
Expenses in the form of depreciation of margin under agreements of reinsurance |
|
7470 37 |
Depreciation expenses of the best assessment of the expected cash flows on reinsurance asset |
|
7470 38 |
Expenses in the form of component of loss of obligations on cash flows according to insurance contracts |
|
7470 40 |
The expenses connected with insurance (reinsurance) activity |
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