RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of August 27, 2018 No. 184

About introduction of amendments to some resolutions of Board of National Bank of the Republic of Kazakhstan concerning conducting financial accounting and the financial reporting

According to the laws of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan", of March 19, 2010 "About the state statistics", for the purpose of enhancement of conducting financial accounting and the financial reporting Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve the List of some resolutions of Board of National Bank of the Republic of Kazakhstan to which changes concerning conducting financial accounting and the financial reporting, according to appendix 1 to this resolution are made.

2. Recognize invalid some resolutions of Board of National Bank of the Republic of Kazakhstan according to the list according to appendix 2 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 its direction 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.

Appendix 1

to the Resolution of Board of National Bank of the Republic of Kazakhstan of August 27, 2018 No. 184

The list of some resolutions of Board of National Bank of the Republic of Kazakhstan to which changes concerning conducting financial accounting and the financial reporting are made

1. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of September 22, 2008 No. 79 "About approval of the Standard chart of accounts of financial accounting for certain subjects of the financial market of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 5348, it is published on December 12, 2008 in the Collection of acts of the central executive and other central state bodies of the Republic of Kazakhstan No. 12) the following changes:

in the Standard chart of accounts of financial accounting for certain subjects of the financial market of the Republic of Kazakhstan approved by the specified resolution:

in Chapter 1:

state Item 1 in the following edition:

"1. This Standard chart of accounts of financial accounting (further - the Chart of accounts) is developed for certain subjects of the financial market of the Republic of Kazakhstan according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" and is intended for group and the current reflection of financial statement elements in value term by the single accumulation pension fund, the Voluntary accumulation pension funds (further - the accumulation pension funds), the organizations performing separate types of banking activities (except for the legal entity, earlier being subsidiary bank), professional participants of the security market of the Republic of Kazakhstan and the microfinancial organizations (further - the organizations) on accounts of financial accounting for creation of the financial reporting.";

6) of item 4 to exclude the subitem;

in Chapter 2:

in paragraph 1 of number and the account name 1060 91, 1270 91, 1280 of 91, 1280 of 92, 1280 of 93, 1280 94 and 1280 95 to exclude;

in paragraph 3 of number and the account name 3390 91 and 3390 92 to exclude;

in paragraph 4 of number and the account name 4030 91, 92, the 4030th 93, the 4030th 94, 4030 95 and 4030 96 to exclude the 4030th;

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