RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of June 29, 2018 No. 132

About modification of some regulatory legal acts of the Republic of Kazakhstan concerning conducting financial accounting

According to the laws of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan", of February 28, 2007 "About financial accounting and the financial reporting" and of March 19, 2010 "About the state statistics" for the purpose of enhancement of procedure for accounts presentation by the financial organizations, special finance companies, Islamic special finance companies, microfinancial Board of National Bank of the Republic of Kazakhstan DECIDES: organizations

1. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of August 24, 2012 No. 270 "About approval of Rules of the organization of conducting financial accounting" (it is registered in the Register of state registration of regulatory legal acts at No. 7978, it is published on December 12, 2012 in the Kazakhstanskaya Pravda newspaper No. 431-432 (27250-27251)) the following changes:

in the Rules of the organization of conducting financial accounting approved by the specified resolution:

state Item 45 in the following edition:

"45. Acceptance of cash is made according to the cash receipt order (further - the receipt order) signed official (official) by person (persons) determined (determined) by the head (or person, it replacing) of the organization, the cashier and person placing cash. The receipt (which is detachable part of the receipt order) behind signatures of the official and cashier is issued to person placing cash.";

state Item 55 in the following edition:

"55. For implementation of payments with cash the organization keeps the cash book for each cash desk separately. Cash books are numbered and laced up. The number of sheets is certified of the cash book by signatures of the head (or persons, it replacing) and the chief accountant of the organization (branch, representation).".

2. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of January 28, 2016 No. 41 "About approval of Rules of accounts presentation by the financial organizations, special finance companies, Islamic special finance companies, microfinancial organizations" (it is registered in the Register of state registration of regulatory legal acts at No. 13504, it is published on April 7, 2016 in information system of law of Ad_let) the following changes:

in the Rules of accounts presentation by the financial organizations, special finance companies, Islamic special finance companies, microfinancial organizations approved by the specified resolution:

state item 4 in the following edition:

"4. The financial reporting is on paper signed by the first head (in the period of its absence - person, it replacing) and the chief accountant, and stored at the organization. Upon the demand of National Bank of the Republic of Kazakhstan (further - National Bank) and (or) territorial branch of National Bank the organization no later than two working days from the date of receipt of request represents the financial reporting on paper which shall not contain corrections and erasures.";

1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, 15 and 16 to state appendices in edition according to appendices 1, of 2, of 3, of 4, of 5, of 6, of 7, of 8, of 9, of 10, of 11, of 12, of 13, of 14, 15 and 16 to this resolution.

3. 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 4 of this resolution.

4. 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.

5. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Galiyeva D. T.

6. This resolution becomes effective after ten calendar days after day of its first official publication.

It is approved Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan July 23, 2018

_____________________ N. Aydapkelov

Appendix 1

to the Resolution of Board of National Bank of the Republic of Kazakhstan of June 29, 2018 No. 132

Appendix 1

to Rules of accounts presentation by the financial organizations, special finance companies, Islamic special finance companies, microfinancial organizations

The form intended for collection of the administrative data "The Balance Sheet on the Allocated Assets and Bonds"

Accounting period: _____ year

Index: F1-SFK

Frequency: annual

Represent: special finance companies

Where it is represented: National Bank of the Republic of Kazakhstan

Representation term: till April 30 of the year following after accounting year

Form

The balance sheet on the allocated assets and bonds

_________________________________________________________________
(full name of special finance company)

as of December 31 _____ years

(in thousands of tenges)

			(in thousands of tenges)
Name of Article	Code of line	By the end of the reporting period		For the end of previous year
1	2	3		4
Assets
The allocated assets	1
including:
rights to claim	1.1
the allocated assets on accounts of bank custodian	1.2
Deposits in banks of the second level	2
Shares	3
Debt securities	4
Derivative securities	5
Other assets	6
Total assets	7
Obligations
The issued bonds	8
Accounts payable according to the added coupon	9
Other obligations	10
Total obligations	11

First head

(for its absence

person, it replacing) _______________________________ _________ ___________

                                           Surname, name, middle name          signature     date

                                             (in case of its availability)

Chief accountant of ____________________________ ___________ ___________

                                  Surname, name, middle name          signature     date

                                     (in case of its availability)

Contractor of _____________________________________ _________ ___________

                               Surname, name, middle name             signature        date

                                    (in case of its availability)

Phone of the contractor _______________

Appendix

to the Form intended for collection of the administrative data "The Balance Sheet on the Allocated Assets and Bonds"

The explanation on filling of the form intended for collection of administrative data, "The balance sheet on the allocated assets and bonds"

Chapter 1. General provisions

1. This explanation determines single requirements for filling of the form intended for collection of administrative data, "The balance sheet on the allocated assets and bonds" (further – form).

2. The form is developed according to the subitem 65) of part two of article 15 of the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan".

3. The form is filled with annually special finance company on the allocated assets and bonds as of the end of the accounting period.

4. The unit of measure used when filling form is established in thousands of tenges. The amount less than five hundred tenges is rounded to zero, and the amount equal of five hundred tenges and above, is rounded to one thousand tenges.

5. The filled form is signed the first head (for its absence - person, it replacing), the chief accountant and the contractor.

Chapter 2. Filling of form

6. When filling column 3 data by the end of the reporting period, including the last day of the accounting period are specified.

7. In column 4 data are specified the end of the previous accounting period, including the last day of the previous accounting period.

8. In lines with 1 on 11 data based on information from the ledger or the databases grouped taking into account requirements of international accounting standards are specified.

 

Appendix 2

to the Resolution of Board of National Bank of the Republic of Kazakhstan of June 29, 2018 No. 132

Appendix 2

to Rules of accounts presentation by the financial organizations, special finance companies, Islamic special finance companies, microfinancial organizations

The form intended for collection of the administrative data "The Balance Sheet on the Allocated Assets"

Accounting period: _____ year

Index: F1-ISFK

Frequency: annual

Represent: Islamic special finance companies

Where it is represented: National Bank of the Republic of Kazakhstan

Representation term: till April 30 of the year following after accounting year

Form

The balance sheet on the allocated assets

_________________________________________________________________
(full name of Islamic special finance company)

 

as of December 31 _____ years

		(in thousands of tenges)
Name of Article	Code of line		By the end of the reporting period	For the end of previous year
1	2		3	4
Assets
Money on accounts in banks of the second level	1
Deposits in banks of the second level	2
Shares (share)	3
The allocated assets leased	4
Other assets	5
Total assets	6
Obligations
The released Islamic rent certificates	7
The released Islamic participation certificates	8
The accounts payable connected with payment of the income for Islamic securities	9
from them:
according to Islamic rent certificates	9.1
on Islamic participation certificates	9.2
Accounts payable on commission fees	10
Other obligations	11
Total obligations	12

First head

(for its absence

person, it replacing) _______________________________ _____________ _______

                                       Surname, name, middle name               signature       date

                                     (in case of its availability)

Chief accountant of ___________________________ _________ ___________

                             Surname, name, middle name           signature         date

                                (in case of its availability)

Contractor of _____________________________ _________ ___________

                            Surname, name, middle name          signature     date

                          (in case of its availability)

Phone of the contractor _______________

Appendix

to the Form intended for collection of the administrative data "The Balance Sheet on the Allocated Assets"

The explanation on filling of the form intended for collection of administrative data, "The balance sheet on the allocated assets"

Chapter 1. General provisions

1. This explanation determines single requirements for filling of the form intended for collection of administrative data, "The balance sheet on the allocated assets" (further – form).

2. The form is developed according to the subitem 65) of part two of article 15 of the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan".

3. The form is filled with annually Islamic special finance companies on the allocated assets as of the end of the accounting period.

4. The unit of measure used when filling form is established in thousands of tenges. The amount less than five hundred tenges is rounded to zero, and the amount equal of five hundred tenges and above, is rounded to one thousand tenges.

5. The filled form is signed the first head (for its absence - person, it replacing), the chief accountant and the contractor.

Chapter 2. Filling of form

6. When filling column 3 data by the end of the reporting period, including the last day of the accounting period are specified.

7. In column 4 data are specified the end of the previous accounting period, including the last day of the previous accounting period.

8. In lines with 1 on 12 data based on information from the ledger or the databases grouped taking into account requirements of international accounting standards are specified.

 

Appendix 3

to the Resolution of Board of National Bank of the Republic of Kazakhstan of June 29, 2018 No. 132

Appendix 3

to Rules of accounts presentation by the financial organizations, special finance companies, Islamic special finance companies, microfinancial organizations

The form intended for collection of the administrative data "The Profit and Loss Statement on the Allocated Assets"

Accounting period: _____ year

Index: F2-ISFK

Frequency: annual

Represent: Islamic special finance companies

Where it is represented: National Bank of the Republic of Kazakhstan

Representation term: till April 30 of the year following after accounting year

Form

The profit and loss statement on the allocated assets

_________________________________________________________________
(full name of Islamic special finance company)

as of December 31 _____ years

		(in thousands of tenges)
Name of Article	Code of line		For accounting year	For previous year
1	2		3	4
Income
Income from finance lease	1
Income from operating lease	2
Income according to the investment project	3
from them:
in the form of share dividends	3.1
Other incomes (receipts)	4
Total income	5
Expenses
The expenses connected with payment of the income for Islamic securities	6
from them:
according to Islamic rent certificates	6.1
on Islamic participation certificates	6.2
Commission fees	7
Operating expenses	8
including:
depreciation charges and depreciation	8.1
current taxes and other obligatory payments in the budget	8.2
Other expenses	9
Total expenses	10
Net profit before creation of reserve fund	11
Expenses on forming (recovery) of reserve fund	12
Total net profit (loss)	13

First head

(for its absence

person, it replacing) ____________________________ _________ ___________

                                         Surname, name, middle name        signature        date

                                        (in case of its availability)

Chief accountant of _____________________________ _________ ___________

                                    Surname, name, middle name          signature     date

                                       (in case of its availability)

Contractor of _____________________________ _________ ___________

                          Surname, name, middle name          signature     date

                             (in case of its availability)

Phone of the contractor _______________

Appendix

to the Form intended for collection of the administrative data "The Profit and Loss Statement on the Allocated Assets"

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info