RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of July 30, 2002 No. 275

About approval of the standard Chart of accounts of financial accounting in banks of the second level and the mortgage organizations

For the purpose of further enhancement of financial accounting and ensuring transition of banks of the second level and the mortgage organizations on international accounting standards the Board of National Bank of the Republic of Kazakhstan decides:

1. Approve the enclosed standard Chart of accounts of financial accounting in banks of the second level and the mortgage organizations.

2. This resolution becomes effective since October 1, 2002.

3. From the date of enforcement of this resolution to declare invalid the resolution of Board of National Bank of the Republic of Kazakhstan of November 15, 2000 of N419 "About Approval of the Chart of Accounts of Financial Accounting in Banks of the Second Level of the Republic of Kazakhstan".

4. To accounting department (Shalgimbayeva N. T.):

1) together with Legal department (Sharipov S. B.) to take measures to state registration in the Ministry of Justice of the Republic of Kazakhstan of this resolution;

2) in ten-day time from the date of state registration in the Ministry of Justice of the Republic of Kazakhstan to bring this resolution to the attention of the interested divisions of central office and territorial branches of National Bank of the Republic of Kazakhstan, banks of the second level.

5. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Abdulina N. K.

 

Approved by the resolution of Board of National Bank of the Republic of Kazakhstan of July 30, 2002, No. 275

The standard Chart of accounts of financial accounting in banks of the second level and the mortgage organizations

Chapter 1. General provisions

1. This standard Chart of accounts of financial accounting in banks of the second level and the mortgage organizations (further - the Chart of accounts) is developed according to the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan" and determines procedure for reflection of the transactions made by banks of the second level of the Republic of Kazakhstan (further - banks) and the mortgage organizations, on accounts of financial accounting for the purpose of creation of the financial reporting by them.

2. In this Chart of accounts concepts, stipulated by the legislation the Republic of Kazakhstan concerning financial accounting and the financial reporting are used.

3. The chart of accounts represents the scheme of group of financial and economic activities of banks and mortgage organizations in financial accounting with breakdown on the following classes:

The first class - "Assets"

Second class - "Obligations"

The third class - "Equity"

The fourth class - "Income"

The fifth class - "Expenses"

The sixth class - "Conditional and possible requirements and obligations"

The seventh class - "Accounts of the memorandum to balance"

4. Analytics are kept on the following signs:

1) currency type;

2) nonresident resident;

3) pattern of ownership;

4) economy industries;

5) types of loans;

6) clients, issuers of securities, corresponding banks;

7) other necessary signs.

5. Accounts of the first three classes are reflected in the balance sheet of bank and mortgage organization.

Accounts of the fourth and fifth classes are reflected in the profit and loss statement of bank and mortgage organization.

The result of activities of bank and mortgage organization for the accounting period is reflected on accounts of the third class.

6. The first figure of the account specifies belonging to class, the second, third figures - belonging to account group, the fourth figure determines further disaggregation and disaggregation of accounts of group.

7. The first class "Assets" includes the following account groups:

1000 Money

1010 The affined precious metals

1050 Correspondent accounts

1100 Requirements to National Bank of the Republic of Kazakhstan

1150 Banknotes of national currency before release into the stream of commerce

1200 The securities carried at fair value through profit or loss

1250 The deposits placed in other banks

1300 The loans granted other banks

1320 The loans and financial leasing provided to the organizations performing separate types of banking activities

1350 Settlings with branches

1400 Requirements to clients

1450 Securities, available for sale

1460 Transactions "the return repo" with securities

1470 Investments into the capital and subordinated debt

1480 The securities withheld before repayment

1490 Other debt instruments in category "loans and receivables"

1550 Calculations for payments

1600 Inventory stocks

1610 Non-current assets, held for sale

1650/1690 Fixed assets and intangible assets

1700 The imputed incomes connected with receipt of remuneration

1790 Advance payment of remuneration and expenses

1810 The added commission income

1830 Overdue commission income

1850 Other debtors

1880 The securitized assets

1890 Requirements for transactions with derivative financial instruments and to dealing transactions

8. The second class "Obligations" includes the following account groups:

2010 Correspondent accounts

2020 On-demand deposits of other banks

2030 The loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and national managing holding

2040 The loans obtained from international financial institutions

2050 The loans obtained from other banks and the organizations performing separate types of banking activities

2110 Loans overnight

2120 Term deposits

2150 Settlings with branches

2200 Obligations to clients

2255 Transactions of "repo" with securities

2300 The released securities

2400 Subordinated debts

2550 Calculations for payments

2700 The accrued expenses connected with remuneration payment

2770 Accrued expenses on administrative activities

2790 Advance payment of remuneration and income

2810 The added commission expenses

2830 Overdue commission expenses

2850 Other creditors

2880 Obligations on the securitized assets

2890 Obligations on transactions with derivative financial instruments and to dealing transactions

9. The third class "Equity" includes the following account groups:

3000 Authorized capital

3100 Supplementary capital

3200 Reserves (provisions) on all-bank risks

3500 Reserve capital and reserves of revaluation

10. The fourth class "Income" includes the following account groups:

4050 The income connected with receipt of remuneration on correspondent accounts

4100 The income connected with receipt of remuneration on the deposits placed in National Bank of the Republic of Kazakhstan

4200 The income connected with receipt of remuneration on the securities carried at fair value through profit or loss

4250 The income connected with receipt of remuneration on the deposits placed in other banks

4300 The income connected with receipt of remuneration on the loans granted other banks

4320 The income connected with receipt of remuneration on the loans and financial leasing provided to the organizations performing separate types of banking activities, or received from the organizations performing separate types of banking activities

4350 The income by settlings with branches

4400 The income connected with receipt of remuneration according to requirements to clients

4450 The income connected with receipt of remuneration on securities, available for sale

4465 The income connected with receipt of remuneration on transactions "the return repo" with securities

4470 The income connected with receipt of remuneration on investments into the capital and subordinated debt

4480 The income connected with receipt of remuneration on the securities withheld before repayment

4490 The income connected with receipt of remuneration on other debt instruments in category "loans and receivables

4500 The income on dealing transactions

4600 Commission income

4700 Income from revaluation

4730 Realized gains from revaluation

4850 Income from sale

4870 The income connected with change of share in the authorized capital of legal entities

4890 The income on transactions with derivative financial instruments

4900 Penalty (penalty, penalty fee)

4920 Other incomes

4950 Income from recovery of reserves (provisions)

4999 The income to taxes

11. The fifth class "Expenses" includes the following account groups:

5020 The expenses connected with payment of remuneration for correspondent accounts

5030 The expenses connected with payment of remuneration for the loans obtained from the Government, local executive bodies of the Republic of Kazakhstan and national managing holding

5040 The expenses connected with payment of remuneration for the loans obtained from international financial institutions

5050 The expenses connected with payment of remuneration for the loans obtained from other banks

5060 The expenses connected with payment of remuneration for the loans obtained from the organizations performing separate types of banking activities

5090 Other expenses connected with remuneration payment

5110 The expenses connected with payment of remuneration for loans overnight

5120 The expenses connected with payment of remuneration for deposits of other banks

5150 Expenses by settlings with branches

5200 The expenses connected with payment of remuneration for customer requirements

5250 The expenses connected with payment of remuneration for transactions of "repo" with securities

5300 The expenses connected with payment of remuneration for securities

5400 The expenses connected with payment of remuneration for subordinated debt

5450 Assignments for providing

5500 Expenses on dealing transactions

5600 Commission expenses

5700 Expenses from revaluation

5720 Expenses on compensation and obligatory assignments

5730 The realized expenses from revaluation

5740 General running costs

5760 Taxes, charges and other obligatory payments in the budget, except the income tax

5780 Depreciation charges

5850 Expenses from sale

5870 The expenses connected with change of share in the authorized capital of legal entities

5890 Expenses on transactions with derivative financial instruments

5900 Penalty (penalty, penalty fee)

5920 Other expenses

5999 Income tax

12. The sixth class "Conditional and Possible Requirements and Obligations" includes the following account groups:

6000-6500 Accounts on letters of credit

6050-6550 Accounts on guarantees

6080-6580 The requirement (obligation) to the debtor on forfaiting transactions

6100-6600 Accounts on placement of deposits and loans in the future

6130-6630 Accounts on motionless deposits of clients

6150-6650 Accounts on receipt of deposits and loans in the future

6180-6680 Possible requirements (obligation) for bills of exchange

6200-6700 Accounts on acquisition of securities and on other derivative financial instruments

6300-6800 Accounts on security sale and on other derivative financial instruments

6400-6900 Accounts on purchase and sale of currency values

13. The seventh class "Accounts of the Memorandum to Balance" includes the following account groups:

7100 Memorial accounts - assets

7200 Memorial accounts - liabilities

7300 Memorial accounts - other

7400 The pension assets of the accumulation pension funds accepted on storage

7500 Mortgage loans on which rights to claim are accepted in trust management

7600 The assets of clients which are in trust (investment) management

7630 Obligations on transactions on trust (investment) management

7650 Capital

7660 The income on transactions on trust (investment) management

7680 Expenses on transactions on trust (investment) management

7700 The assets accepted on custodial storage, except for pension assets of the accumulation pension funds

7800 Assets under the agreement on the investment deposit

7830 Agreement obligations about the investment deposit

7850 Capital

7860 The income under the agreement on the investment deposit

7880 Agreement expenses about the investment deposit

Chapter 2. The standard Chart of accounts of financial accounting in banks of the second level and the mortgage organizations

1000-1999 Assets

1000 Money

1001 Cash in cash desk

1002 Banknotes and coins in transit

1003 Cash in exchange points

1004 Cash in evening cash desk

1005 Cash in ATMs and electronic terminals

1006 Money in travel checks in transit

1007 The coins made of precious metals in cash desk

1008 Money in travel checks

1009 The collection coins made of non-noble metals in cash desk

1010 The affined precious metals

1011 The affined precious metals

1012 The affined precious metals in transit

1013 The affined precious metals placed on metal accounts

1050 Correspondent accounts

1051 Correspondent account in National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

1053 Current accounts of the mortgage organizations in banks

1054 Reserves (provisions) on covering of losses on correspondent accounts in other banks and to current accounts of the mortgage organizations

1100 Requirements to National Bank of the Republic of Kazakhstan

1101 Deposits in National Bank of the Republic of Kazakhstan (for one night)

1102 On-demand deposits in National Bank of the Republic of Kazakhstan

1103 Term deposits in National Bank of the Republic of Kazakhstan

1104 Required reserves in National Bank of the Republic of Kazakhstan

1105 Discount on the deposits placed in National Bank of the Republic of Kazakhstan

1106 Award on the deposits placed in National Bank of the Republic of Kazakhstan

1150 Banknotes of national currency before release into the stream of commerce

1200 The securities carried at fair value through profit or loss

1201 The securities carried at fair value through profit or loss

1202 Overdue debt on the securities carried at fair value through profit or loss

1205 Discount on the acquired securities carried at fair value through profit or loss

1206 Premium to the acquired securities carried at fair value through profit or loss

1208 The account of positive fair value adjustment of the securities carried at fair value through profit or loss

1209 The account of negative fair value adjustment of the securities carried at fair value through profit or loss

1250 The deposits placed in other banks

1251 The deposits placed in other banks (for one night)

1252 The on-demand deposits placed in other banks

1253 The short-term deposits placed in other banks (up to one month)

1254 The short-term deposits placed in other banks (up to one year)

1255 The long-term deposits placed in other banks

1256 The conditional deposits placed in other banks

1257 Overdue debt of other banks on deposits

1259 Reserves (provisions) on the deposits placed in other banks

1260 The account of positive value adjustment of the term deposit placed in other banks

1261 The account of negative value adjustment of the term deposit placed in other banks

1262 The account of positive value adjustment of the conditional contribution placed in other banks

1263 The account of negative value adjustment of the conditional contribution placed in other banks

1264 The contribution which is providing obligations of bank and mortgage organization

1265 Discount on the deposits placed in other banks

1266 Award on the deposits placed in other banks

1267 The account of storage of the money transferred as providing (pledge, deposit) obligations of bank and mortgage organization

1300 The loans granted other banks

1301 Loans the overdraft on correspondent accounts of other banks

1302 The short-term loans granted other banks

1303 The loans overnight granted other banks

1304 The long-term loans granted other banks

1305 Finansovy leasing to other banks

1306 Overdue debt of other banks on loans

1309 Overdue debt of other banks on financial leasing

1310 The account of positive value adjustment of the loan granted other banks

1311 The account of negative value adjustment of the loan granted other banks

1312 Discount on the loans granted other banks

1313 Award on the loans granted other banks

1319 Reserves (provisions) on the loans and financial leasing provided to other banks

1320 The loans and financial leasing provided to the organizations performing separate types of banking activities

1321 The loans the overdraft granted the organizations performing separate types of banking activities

1322 The short-term loans granted the organizations performing separate types of banking activities

1323 The long-term loans granted the organizations performing separate types of banking activities

1324 The account of positive value adjustment of the loan granted the organizations performing separate types of banking activities

1325 The account of negative value adjustment of the loan granted the organizations performing separate types of banking activities

1326 Finansovy leasing to the organizations performing separate types of banking activities

1327 Overdue debt on the loans provided to the organizations performing separate types of banking activities

1328 Overdue debt on the financial leasing provided to the organizations performing separate types of banking activities

1329 Reserves (provisions) on the loans and financial leasing provided to the organizations performing separate types of banking activities

1330 Discount on the loans granted the organizations performing separate types of banking activities

1331 Award on the loans granted the organizations performing separate types of banking activities

1350 Settlings with branches

1351 Settlings with head office

1352 Settlings with local branches

1353 Settlings with foreign subsidiaries

1400 Requirements to clients

1401 The loans the overdraft granted clients

1403 Accounts on credit cards of clients

1405 The considered bills of exchange of clients

1406 The remuneration added by the previous bill holders according to discounted bills of clients

1407 Factoring to clients

1409 Overdue debt of clients on factoring

1411 The short-term loans granted clients

1417 The long-term loans granted clients

1420 Finansovy leasing to clients

1421 Overdue debt of clients on financial leasing

1422 Forfaiting to clients

1423 Overdue debt of clients on forfaiting

1424 Overdue debt of clients on loans

1425 The protested bills of exchange of clients

1426 Requirements to the client on transactions of financing of trading activity

1427 Overdue debt on transactions of financing of trading activity

1428 Reserves (provisions) on the loans and financial leasing provided to clients

1429 The other loans granted clients

1430 The account of positive value adjustment of the loan granted clients

1431 The account of negative value adjustment of the loan granted clients

1432 Discount according to discounted bills

1433 Premium to discounted bills

1434 Discount on the loans granted clients

1435 Award on the loans granted clients

1445 The financial assets delivered in trust management

1450 Securities, available for sale

1451 Reserves (provisions) on covering of losses on securities, available for sale

1452 Securities, available for sale

1453 Discount on the acquired securities, available for sale

1454 Premium to the acquired securities, available for sale

1456 The account of positive fair value adjustment of securities, available for sale

1457 The account of negative fair value adjustment of securities, available for sale

1459 Overdue debt on securities, available for sale

1460 Transactions "the return repo" with securities

1461 Transactions "the return repo" with securities

1462 Overdue debt on transactions "the return repo" with securities

1463 Reserves (provisions) on covering of losses on transactions "the return repo" with securities

1470 Investments into the capital and subordinated debt

1471 Investments into the affiliated organizations

1472 Investments into associated organizations

1473 Investments of Islamic bank into productive and trading activity

1475 Investments into subordinated debt

1476 Other investments

1477 Reserves (provisions) on covering of losses on investments into affiliated and associated organizations

1480 The securities withheld before repayment

1481 The securities withheld before repayment

1482 Discount on the acquired securities withheld before repayment

1483 Premium to the acquired securities withheld before repayment

1485 Overdue debt on the securities withheld before repayment

1486 Reserves (provisions) on covering of losses on the securities withheld before repayment

1490 Other debt instruments in category "loans and receivables"

1491 Other debt instruments in category "loans and receivables"

1492 Discount on other debt instruments in category "loans and receivables"

1493 Award on other debt instruments in category "loans and receivables"

1494 Overdue debt on other debt instruments in category "loans and receivables"

1495 Reserves (provisions) on covering of losses on other debt instruments in category "loans and receivables

1550 Calculations for payments

1551 Settlings with other banks

1552 Settlings with clients

1600 Inventory stocks

1601 Not affined precious metals

1602 Other inventory stocks

1603 The coins made of precious metals in warehouse

1604 The collection coins made of non-noble metals in warehouse

1610 Non-current assets, held for sale

1650/1690 Fixed assets and intangible assets

1651 The under construction (established) fixed assets

1652 Earth, buildings and constructions

1653 Computer equipment

1654 Other fixed assets

1655 The fixed assets accepted in financial leasing

1656 The fixed assets intended for leasing

1657 Capital costs on leased buildings

1658 Vehicles

1659 Intangible assets

1660 The created (developed) intangible assets

1661 Goodwill

1692 Charged depreciation on buildings and constructions

1693 Charged depreciation on the computer equipment

1694 Charged depreciation on other fixed assets

1695 Charged depreciation on the fixed assets received on financial leasing

1696 Charged depreciation on the fixed assets intended for leasing

1697 Charged depreciation on capital costs on leased buildings

1698 Charged depreciation on vehicles

1699 Charged depreciation on intangible assets

1700 The imputed incomes connected with receipt of remuneration

1705 Imputed incomes on correspondent accounts

1710 Imputed incomes on the deposits placed in National Bank of the Republic of Kazakhstan

1725 Imputed incomes on the deposits placed in other banks

1726 Overdue remuneration on the deposits placed in other banks

1727 Imputed incomes on the affined precious metals placed on metal accounts

1728 Imputed incomes on the contribution which is providing obligations of bank and mortgage organization

1730 Imputed incomes on the loans and financial leasing provided to other banks

1731 Overdue remuneration on the loans and financial leasing provided to other banks

1733 Imputed incomes on the loans and financial leasing provided to the organizations performing separate types of banking activities

1734 Overdue remuneration on the loans and financial leasing provided to the organizations performing separate types of banking activities

1735 Imputed incomes by calculations between head office and its branches

1740 Imputed incomes on the loans and financial leasing provided to clients

1741 Overdue remuneration on the loans and financial leasing provided to clients

1744 Imputed incomes on the securities carried at fair value through profit or loss

1745 Imputed incomes on the securities withheld before repayment

1746 Imputed incomes on securities, available for sale

1747 Imputed incomes on investments into the capital and subordinated debt

1748 Imputed incomes on transactions "the return repo" with securities

1749 Other overdue remuneration

1750 Overdue remuneration on securities

1752 Imputed incomes according to discounted bills

1753 Imputed incomes on transactions with derivative financial instruments

1755 Imputed incomes on the financial assets delivered in trust management

1756 Imputed incomes on other transactions

1757 Imputed incomes on other debt instruments in category "loans and receivables

1771 Imputed incomes of Islamic bank on investing activities under lease

1772 Overdue debt on investing activities under lease

1790 Advance payment of remuneration and expenses

1792 Remuneration advance payment on the obtained loans and deposits

1793 Deferred expenses

1799 Other advance payments

1810 The added commission income

1811 The added commission income for services in translated transactions

1812 The added commission income for agency services

1813 The added commission income for services in purchase and sale of securities

1814 The added commission income for services in purchase and sale of foreign currency

1815 The added commission income for services in confidential transactions

1816 The added commission income for services in transactions with guarantees

1817 The added commission income for services in acceptance of deposits, opening and maintaining bank accounts of clients

1818 The added other commission incomes

1819 The added commission income on professional activity in the security market

1820 The added commission income for the acceptance of payment documents

1821 The added commission income for services in cash transactions

1822 The added commission income by documentary calculations

1823 The added commission income for services in forfaiting transactions

1824 The added commission income for services in factoring transactions

1825 The added commission income for services in collection

1826 The added commission income for services in purchase and sale of the affined precious metals

1827 The added commission income for services in safe transactions

1830 Overdue commission income

1831 The overdue commission income for services in translated transactions

1832 The overdue commission income for agency services

1833 The overdue commission income for services in purchase and sale of securities

1834 The overdue commission income for services in purchase and sale of foreign currency

1835 The overdue commission income for services in confidential transactions

1836 The overdue commission income for services in guarantees issued

1837 The overdue commission income for services in acceptance of deposits, opening and maintaining bank accounts of clients

1838 Overdue other commission incomes

1839 The overdue commission income on professional activity in the security market

1840 The overdue commission income for the acceptance of payment documents

1841 The overdue commission income for services in cash transactions

1842 The overdue commission income by documentary calculations

1843 The overdue commission income for services in forfaiting transactions

1844 The overdue commission income for services in factoring transactions

1850 Other debtors

1851 Calculations for taxes and other obligatory payments in the budget

1852 Settlings with professional participants of the security market

1853 Settlings with shareholders (according to dividends)

1854 Settlings with workers

1855 Debtors by documentary calculations

1856 Debtors on capital investments

1857 Early income tax

1858 Short foreign exchange position on foreign currency

1859 The countercost of foreign currency in tenge (long foreign exchange position)

1860 Other debtors on banking activity

1861 Debtors on guarantees

1864 Requirements to the client for the accepted bills of exchange

1867 Other debtors on nonbasic activities

1870 Other transit accounts

1873 Short position on the affined precious metals

1874 The countercost of the affined precious metals in tenge (long position on the affined precious metals)

1876 Reserves (provisions) on covering of losses from other banking activity

1877 Reserves (provisions) on covering of losses on receivables connected with banking activity

1878 Reserves (provisions) on covering of losses on receivables connected with nonbasic activities

1879 Accrued penalty (penalty, penalty fee)

1880 The securitized assets

1890 Requirements for transactions with derivative financial instruments and to dealing transactions

1891 Requirements for transactions future

1892 Requirements for transactions forward

1893 Requirements for option transactions

1894 Requirements for transactions spot

1895 Requirements for swap transactions

1899 Requirements for transactions with other derivative financial instruments

2000-2999 Obligations

2010 Correspondent accounts

2011 Correspondent accounts of National Bank of the Republic of Kazakhstan

2012 Correspondent accounts of foreign Central Banks

2013 Correspondent accounts of other banks

2014 Correspondent accounts of the organizations performing separate types of banking activities

2016 Metal accounts of other banks in the affined precious metals

2020 On-demand deposits of other banks

2021 On-demand deposits of National Bank of the Republic of Kazakhstan

2022 On-demand deposits of foreign Central Banks

2023 On-demand deposits of other banks

2024 Overdue debt on on-demand deposits of other banks

2030 The loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and national managing holding

2034 The short-term loans obtained from the Government of the Republic of Kazakhstan and local executive bodies of the Republic of Kazakhstan

2035 The account of positive value adjustment of the loan obtained from the Government of the Republic of Kazakhstan and local executive bodies of the Republic of Kazakhstan

2036 The long-term loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and national managing holding

2037 The account of negative value adjustment of the loan obtained from the Government of the Republic of Kazakhstan and local executive bodies of the Republic of Kazakhstan

2038 Overdue debt on the loans obtained from the Government of the Republic of Kazakhstan and local executive bodies of the Republic of Kazakhstan

2040 The loans obtained from international financial institutions

2041 Discount on the loans obtained from international financial institutions

2042 Award on the loans obtained from international financial institutions

2044 The short-term loans obtained from international financial institutions

2045 The account of positive value adjustment of the loan obtained from international financial institutions

2046 The long-term loans obtained from international financial institutions

2047 The account of negative value adjustment of the loan obtained from international financial institutions

2048 Overdue debt on the loans obtained from international financial institutions

2050 The loans obtained from other banks and the organizations performing separate types of banking activities

2051 The loans obtained from National Bank of the Republic of Kazakhstan

2052 The loans obtained from foreign Central Banks

2054 The short-term loans obtained from other banks

2055 The account of positive value adjustment of the loan obtained from other banks and the organizations performing separate types of banking activities

2056 The long-term loans obtained from other banks

2057 Finansovy leasing received from other banks

2058 Overdue debt on the loans and financial leasing received from other banks

2059 Overdue debt on the loans and financial leasing received from National Bank of the Republic of Kazakhstan

2064 The short-term loans obtained from the organizations performing separate types of banking activities

2065 The account of negative value adjustment of the loan obtained from other banks and the organizations performing separate types of banking activities

2066 The long-term loans obtained from the organizations performing separate types of banking activities

2067 Finansovy leasing received from the organizations performing separate types of banking activities

2068 Overdue debt on the loans and financial leasing received from the organizations performing separate types of banking activities

2069 Award on the obtained loans

2070 Discount on the obtained loans

2110 Loans overnight

2111 The loans overnight obtained from National Bank of the Republic of Kazakhstan

2112 The loans overnight obtained from foreign Central Banks

2113 The loans overnight obtained from other banks

2120 Term deposits

2121 Term deposits of National Bank of the Republic of Kazakhstan

2122 Term deposits of foreign Central Banks

2123 Short-term deposits of other banks (up to one month)

2124 Short-term deposits of other banks (up to one year)

2125 The deposits attracted from other banks for one night

2126 Term deposits of other banks in the affined precious metals

2127 Long-term deposits of other banks

2128 The account of positive value adjustment of the term deposit attracted from other banks

2129 The account of negative value adjustment of the term deposit attracted from other banks

2130 The contribution which is providing obligations of other banks

2131 The account of storage of the money accepted as providing (pledge, deposit) obligations of other banks

2133 Conditional deposits of other banks

2135 Overdue debt according to term deposits of other banks

2136 The account of positive value adjustment of the conditional contribution attracted from other banks

2137 The account of negative value adjustment of the conditional contribution attracted from other banks

2138 Overdue debt on conditional deposits of other banks

2139 Award on the deposits attracted from National Bank of the Republic of Kazakhstan, foreign Central Banks and other banks

2140 Discount on the deposits attracted from National Bank of the Republic of Kazakhstan, foreign Central Banks and other banks

2150 Settlings with branches

2151 Settlings with head office

2152 Settlings with local branches

2153 Settlings with foreign subsidiaries

2200 Obligations to clients

2201 Money of the government budget

2202 Not invested current account balances, opened by banks custodians to the accumulation pension funds and the organizations exercising control of investment portfolio

2203 Current accounts of legal entities

2204 Current accounts of physical persons

2205 On-demand deposits of physical persons

2206 Short-term household deposits

2207 Long-term household deposits

2208 Conditional household deposits

2209 Cards accounts of physical persons

2210 The financial assets accepted in trust management

2211 On-demand deposits of legal entities

2212 Metal customer accounts in the affined precious metals

2213 The contribution which is providing obligations of physical persons

2215 Short-term deposits of legal entities

2216 Term deposits of clients in the affined precious metals

2217 Long-term deposits of legal entities

2219 Conditional deposits of legal entities

2221 Maps accounts of legal entities

2222 Deposits of the affiliated organizations of special purpose

2223 The contribution which is providing obligations of legal entities

2224 Overdue debt on on-demand deposits of clients

2225 Overdue debt on other transactions with clients

2226 Overdue debt according to term deposits of clients

2227 The received financial leasing

2228 The Instructions which are not performed in time

2230 Overdue debt on the received financial leasing

2231 Overdue debt on deposits of the affiliated organizations of special purpose

2232 Overdue debt on conditional deposits of clients

2233 Account of positive value adjustment of term deposit of clients

2234 Account of negative value adjustment of term deposit of clients

2235 Account of positive value adjustment of conditional contribution of clients

2236 Account of negative value adjustment of conditional contribution of clients

2237 The account of storage of instructions of the sender according to the foreign exchange legislation of the Republic of Kazakhstan

2238 Award on the deposits attracted from clients

2239 Discount on the deposits attracted from clients

2240 The account of storage of the money accepted as providing (pledge, deposit) obligations of clients

2245 Investment deposits

2255 Transactions of "repo" with securities

2300 The released securities

2301 The released bonds

2303 The released other securities

2304 Premium to the released securities

2305 Discount on the released securities

2306 The redeemed bonds

2400 Subordinated debts

2401 Subordinated debt with repayment period less than five years

2402 Subordinated debt with repayment period more than five years

2403 Premium to the released subordinated bonds

2404 Discount on the released subordinated bonds

2405 The redeemed subordinated bonds

2406 Subordinated bonds

2451 Termless financial instruments

2550 Calculations for payments

2551 Settlings with other banks

2552 Settlings with clients

2700 The accrued expenses connected with remuneration payment

2701 Accrued expenses on correspondent accounts

2702 Accrued expenses on on-demand deposits of other banks

2703 Accrued expenses on the loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and national managing holding

2704 Accrued expenses on the loans obtained from international financial institutions

2705 Accrued expenses on the loans and financial leasing received from other banks

2706 Accrued expenses on the loans and financial leasing received from the organizations performing separate types of banking activities

2707 The accrued expenses connected with payment of remuneration on amount of money, accepted as providing (pledge, deposit) obligations of clients

2708 Accrued expenses on metal accounts of other banks in the affined precious metals

2711 Accrued expenses on loans overnight of other banks

2712 Accrued expenses according to term deposits of other banks

2713 Accrued expenses on the contribution which is providing obligations of other banks

2714 Accrued expenses on conditional deposits of other banks

2715 Accrued expenses by calculations between head office and its branches

2717 Accrued expenses on metal customer accounts in the affined precious metals

2718 Accrued expenses according to current accounts of clients

2719 Accrued expenses on conditional deposits of clients

2720 Accrued expenses on on-demand deposits of clients

2721 Accrued expenses according to term deposits of clients

2722 Accrued expenses on deposits of the affiliated organizations of special purpose

2723 Accrued expenses on the contribution which is providing obligations of clients

2725 Accrued expenses on transactions of "repo" with securities

2726 Accrued expenses on maps customer accounts

2727 Accrued expenses on transactions with derivative financial instruments

2730 Accrued expenses on the released securities

2731 Accrued expenses on other transactions

2740 Accrued expenses on subordinated debt

2741 Overdue remuneration on the obtained loans and financial leasing

2742 Overdue remuneration on on-demand deposits

2743 Overdue remuneration according to term deposits

2744 Overdue remuneration on the released securities

2745 Accrued expenses on the received financial leasing

2746 Overdue remuneration on conditional deposits

2747 Overdue remuneration on the contribution which is providing obligations of other banks and clients

2748 Overdue remuneration according to current accounts

2749 Other overdue remuneration

2755 Accrued expenses on the financial assets accepted in trust management

2756 Accrued expenses on subordinated bonds;

2757 Accrued expenses on termless financial instruments

2770 Accrued expenses on administrative activities

2790 Advance payment of remuneration and income

2792 Remuneration advance payment on the granted loans

2793 Remuneration advance payment on the placed deposits

2794 Deferred revenues

2799 Other advance payments

2810 The added commission expenses

2811 The added commission expenses on services in translated transactions

2812 The added commission expenses on agency services

2813 The added commission expenses on services in purchase and sale of securities

2814 The added commission expenses on services in purchase and sale of foreign currency

2815 The added commission expenses on services in confidential transactions

2816 The added commission expenses on services in the obtained guarantees

2817 The added commission expenses on services on maps customer accounts

2818 The added other commission expenses

2819 The added commission expenses on services in professional activity in the security market

2820 The added commission expenses on audit and consulting services

2830 Overdue commission expenses

2831 Overdue commission expenses on services in translated transactions

2832 Overdue commission expenses on agency services

2833 Overdue commission expenses on services in purchase and sale of securities

2834 Overdue commission expenses on services in purchase and sale of foreign currency

2835 Overdue commission expenses on services in confidential transactions

2836 Overdue commission expenses on services in the obtained guarantees

2838 Overdue other commission expenses

2839 Overdue commission expenses on services in professional activity in the security market

2850 Other creditors

2851 Calculations for taxes and other obligatory payments in the budget

2852 Settlings with professional participants of the security market

2853 Settlings with shareholders (according to dividends)

2854 Settlings with workers

2855 Creditors by documentary calculations

2856 Creditors on capital investments

2857 Delayed income tax

2858 Long foreign exchange position on foreign currency

2859 The countercost of foreign currency in tenge (short foreign exchange position)

2860 Other creditors on banking activity

2861 Reserve on holiday payments

2862 The obligations connected with custodial activities

2863 Obligations according to preferred shares

2864 Acceptance liabilities

2867 Other creditors on nonbasic activities

2868 Estimative obligations

2869 Guarantees issued

2870 Other transit accounts

2871 Account of charitable payments

2872 Long position on the affined precious metals

2873 The countercost of the affined precious metals in tenge (short position on the affined precious metals)

2875 Reserves (provisions) on covering of losses on contingent obligations

2880 Obligations on the securitized assets

2890 Obligations on transactions with derivative financial instruments and to dealing transactions

2891 Obligations on transactions the future

2892 Obligations on transactions the forward

2893 Obligations on option transactions

2894 Obligations on transactions spot

2895 Obligations on swap transactions

2899 Obligations on transactions with other derivative financial instruments

3000-3999 Equity

3000 Authorized capital

3001 The authorized capital - common shares

3003 The redeemed common shares

3025 The authorized capital - preferred shares

3027 The redeemed preferred shares

3100 Supplementary capital

3101 Supplementary paid-in capital

3200 Reserves (provisions) on all-bank risks

3500 Reserve capital and reserves of revaluation

3510 Reserve capital

3540 Reserves of revaluation of fixed assets

3561 Reserves of revaluation of cost of financial assets, available for sale

3580 Retained net profit (uncovered loss) of last years

3589 Reserves on other revaluation

3599 Retained net profit (uncovered loss)

4000-4999 Income

4050 The income connected with receipt of remuneration on correspondent accounts

4051 The income connected with receipt of remuneration on correspondent account in National Bank of the Republic of Kazakhstan

4052 The income connected with receipt of remuneration on correspondent accounts in other banks

4100 The income connected with receipt of remuneration on the deposits placed in National Bank of the Republic of Kazakhstan

4101 The income connected with receipt of remuneration on the deposits placed in National Bank of the Republic of Kazakhstan (for one night)

4102 The income connected with receipt of remuneration on the on-demand deposits placed in National Bank of the Republic of Kazakhstan

4103 The income connected with receipt of remuneration according to the term deposits placed in National Bank of the Republic of Kazakhstan

4104 The income connected with receipt of remuneration on required reserves in National Bank of the Republic of Kazakhstan

4105 The income on depreciation of discount on the deposits placed in National Bank of the Republic of Kazakhstan

4200 The income connected with receipt of remuneration on the securities carried at fair value through profit or loss

4201 The income connected with receipt of remuneration on the securities carried at fair value through profit or loss

4202 The income on depreciation of discount on the acquired securities carried at fair value through profit or loss

4250 The income connected with receipt of remuneration on the deposits placed in other banks

4251 The income connected with receipt of remuneration on the deposits placed in other banks (for one night)

4252 The income connected with receipt of remuneration on the on-demand deposits placed in other banks

4253 The income connected with receipt of remuneration on the short-term deposits placed in other banks (up to one month)

4254 The income connected with receipt of remuneration on the short-term deposits placed in other banks (up to one year)

4255 The income connected with receipt of remuneration on the long-term deposits placed in other banks

4256 The income connected with receipt of remuneration on the conditional deposits placed in other banks

4257 The income connected with receipt of remuneration on overdue debt of other banks on deposits

4260 The income connected with receipt of remuneration on the affined precious metals placed on metal accounts

4261 The income in type of positive value adjustment of the term deposit placed in other banks

4262 The income in type of positive value adjustment of the conditional contribution placed in other banks

4263 The income in type of negative value adjustment of the term deposit attracted from other banks

4264 The income in type of negative value adjustment of the conditional contribution attracted from other banks

4265 The income connected with receipt of remuneration on the contribution which is providing obligations of bank and mortgage organization

4266 The income on depreciation of discount on the deposits placed in other banks

4270 The income on depreciation of award on the deposits attracted from National Bank of the Republic of Kazakhstan, foreign Central Banks and other banks

4300 The income connected with receipt of remuneration on the loans granted other banks

4301 The income connected with receipt of remuneration on the loans the overdraft granted other banks

4302 The income connected with receipt of remuneration on the short-term loans granted other banks

4303 The income connected with receipt of remuneration on the loans overnight granted other banks

4304 The income connected with receipt of remuneration on the long-term loans granted other banks

4305 The income connected with receipt of remuneration on the financial leasing provided to other banks

4306 The income connected with receipt of remuneration on overdue debt of other banks on loans

4309 Commission fee on the loans granted other banks

4310 The income in type of positive value adjustment of the loan granted other banks

4311 The income in type of negative value adjustment of the loan obtained from other banks

4312 The income on depreciation of discount on the loans granted other banks

4320 The income connected with receipt of remuneration on the loans and financial leasing provided to the organizations performing separate types of banking activities, or received from the organizations performing separate types of banking activities

4321 The income connected with receipt of remuneration on the loans the overdraft granted the organizations performing separate types of banking activities

4322 The income connected with receipt of remuneration on the short-term loans granted the organizations performing separate types of banking activities

4323 The income connected with receipt of remuneration on the long-term loans granted the organizations performing separate types of banking activities

4324 The income in type of positive value adjustment of the loan granted the organizations performing separate types of banking activities

4325 The income in type of negative value adjustment of the loan obtained from the organizations performing separate types of banking activities

4326 The income connected with receipt of remuneration on the financial leasing provided to the organizations performing separate types of banking activities

4327 The income connected with receipt of remuneration on overdue debt on the loans provided to the organizations performing separate types of banking activities

4328 The income connected with receipt of remuneration on overdue debt on the financial leasing provided to the organizations performing separate types of banking activities

4330 The income on depreciation of discount on the loans granted the organizations performing separate types of banking activities

4331 The income on depreciation of award on the obtained loans

4350 The income by settlings with branches

4351 The income by settlings with head office

4352 The income by settlings with local branches

4353 The income by settlings with foreign subsidiaries

4400 The income connected with receipt of remuneration according to requirements to clients

4401 The income connected with receipt of remuneration on the loans the overdraft granted clients

4403 The income connected with receipt of remuneration on credit cards of clients

4405 The income connected with receipt of remuneration according to discounted bills of clients

4407 The income connected with receipt of remuneration on factoring to clients

4411 The income connected with receipt of remuneration on the short-term loans granted clients

4417 The income connected with receipt of remuneration on the long-term loans granted clients

4420 The income connected with receipt of remuneration on the financial leasing provided to clients

4422 The income connected with receipt of remuneration on forfaiting to clients

4424 The income connected with receipt of remuneration on overdue debt of clients on loans

4426 The income connected with receipt of remuneration on transactions of financing of trading activity

4427 The income connected with receipt of remuneration on overdue debt on transactions of financing of trading activity

4428 The income connected with receipt of remuneration on the other loans granted clients

4429 Commission fee on the loans granted clients

4430 The income in type of positive value adjustment of the loan granted clients

4431 The income in type of negative value adjustment of the loan obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and international financial institutions

4432 The income in type of negative value adjustment of the term deposit attracted from clients

4433 The income in type of negative value adjustment of the conditional contribution attracted from clients

4434 The income on depreciation of discount on the loans granted clients

4440 The income on depreciation of award on the deposits attracted from clients

4445 The income connected with receipt of remuneration on the financial assets delivered in trust management

4450 The income connected with receipt of remuneration on securities, available for sale

4452 The income connected with receipt of remuneration on securities, available for sale

4453 The income on depreciation of discount on the acquired securities

4454 The income on depreciation of premium to the released securities

4455 The income on depreciation of premium to the released subordinated bonds

4465 The income connected with receipt of remuneration on transactions "the return repo" with securities

4470 The income connected with receipt of remuneration on investments into the capital and subordinated debt

4471 The dividends received according to shares of the affiliated organizations

4472 The dividends received according to shares of associated organizations

4475 The income connected with receipt of remuneration on investments into subordinated debt

4476 The income connected with receipt of remuneration on other investments

4477 The income of Islamic bank connected with receipt of remuneration on investing activities under lease

4480 The income connected with receipt of remuneration on the securities withheld before repayment

4481 The income connected with receipt of remuneration on the acquired securities

4482 The income on depreciation of discount on the acquired securities

4490 The income connected with receipt of remuneration on other debt instruments in category "loans and receivables"

4491 The income connected with receipt of remuneration on other debt instruments in category "loans and receivables"

4492 The income on depreciation of discount on other debt instruments in category "loans and receivables

4500 The income on dealing transactions

4510 The income on purchase and sale of securities

4530 The income on purchase and sale of foreign currency

4540 The income on purchase and sale of precious metals

4560 Unrealized income from revaluation of forward transactions on securities

4570 Unrealized income from revaluation of forward transactions on foreign currency

4580 Unrealized income from revaluation of forward transactions on the affined precious metals

4590 Unrealized income from revaluation of financial futures

4591 Unrealized income from revaluation of option transactions

4592 Unrealized income from revaluation of transactions spot

4593 Unrealized income from revaluation of swap transactions

4594 Unrealized income from revaluation of transactions with other derivative financial instruments

4600 Commission income

4601 The commission income for services in translated transactions

4602 The commission income for agency services

4603 The commission income for services in purchase and sale of securities

4604 The commission income for services in purchase and sale of foreign currency

4605 The commission income for services in confidential transactions

4606 The commission income for services in transactions with guarantees

4607 The commission income for services in acceptance of deposits, opening and maintaining bank accounts of clients

4608 Other commission incomes

4609 The commission income on professional activity in the security market

4610 The commission income gained for the acceptance of payment documents

4611 The commission income for services in cash transactions

4612 The commission income by documentary calculations

4613 The commission income for services in forfaiting transactions

4614 The commission income for services in factoring transactions

4615 The commission income for services in collection

4616 The commission income for services in purchase and sale of the affined precious metals

4617 The commission income for services in safe transactions

4618 The income for services in transactions with investment deposits

4700 Income from revaluation

4703 Unrealized income from revaluation of foreign currency

4704 Unrealized income from revaluation of the affined precious metals

4705 The income from revaluation of loans in tenge with fixing of currency equivalent of loans

4707 The income from revaluation of deposits to tenge with fixing of currency equivalent of deposits

4709 Unrealized income from change in value of the securities carried at fair value through profit or loss

4710 Unrealized income from other revaluation

4711 Income from recovery of impairment loss of fixed assets

4712 Income from recovery of impairment loss of intangible assets

4713 The income from recovery of impairment loss of the investments enclosed in the authorized capital of other legal entities

4730 Realized gains from revaluation

4731 Realized gains from revaluation of foreign currency

4732 Realized gains from revaluation of the affined precious metals

4733 Realized gains from change in value of the securities carried at fair value through profit or loss and available for sale

4734 Realized gains from other revaluation

4850 Income from sale

4851 Income from sale of shares of affiliated and associated organizations

4852 Income from realization of fixed assets and intangible assets

4853 Income from realization of inventory stocks

4856 Income from realization of other investments

4870 The income connected with change of share in the authorized capital of legal entities

4871 The income connected with change of share in the authorized capital of the affiliated organizations

4872 The income connected with change of share in the authorized capital of associated organizations

4880 Income of Islamic bank from financing of productive and trading activity

4890 The income on transactions with derivative financial instruments

4891 The income on transactions the future

4892 The income on transactions the forward

4893 The income on option transactions

4895 The income on swap transactions

4896 The income on transactions with other derivative financial instruments

4897 The income connected with receipt of remuneration on derivative financial instruments

4900 Penalty (penalty, penalty fee)

4920 Other incomes

4921 Other incomes from banking activity

4922 Other incomes from nonbasic activities

4923 The income connected with receipt of dividends according to shares

4950 Income from recovery of reserves (provisions)

4951 The income from recovery of reserves (provisions) created on the deposits placed in other banks

4952 The income from recovery of reserves (provisions) created on the loans and financial leasing provided to other banks

4953 The income from recovery of reserves (provisions) created on receivables connected with banking activity

4954 The income from recovery of reserves (provisions) created on securities

4955 The income from recovery of reserves (provisions) created on the loans and financial leasing provided to clients

4956 The income from recovery of reserves (provisions) created on the loans and financial leasing provided to the organizations performing separate types of banking activities

4957 The income from recovery of reserves (provisions) created on covering of losses from other banking activity

4958 The income from recovery of reserves (provisions) created on contingent obligations

4959 The income from recovery of reserves (provisions) created on receivables which are not connected with the main activities

4999 The income to taxes

5000-5999 Expenses

5020 The expenses connected with payment of remuneration for correspondent accounts

5021 The expenses connected with payment of remuneration for correspondent accounts of National Bank of the Republic of Kazakhstan

5022 The expenses connected with payment of remuneration for correspondent accounts of foreign Central Banks

5023 The expenses connected with payment of remuneration for correspondent accounts of other banks

5024 The expenses connected with payment of remuneration for correspondent accounts of the organization performing separate types of banking activities

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