Resolution of Board of National Bank of the Republic of Kazakhstan "About modification and amendments in some resolutions of Board..."

RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of October 14, 2019 No. 171

About modification and amendments in some resolutions of Board of National Bank of the Republic of Kazakhstan concerning conducting financial accounting and automation of 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 for the purpose of enhancement of conducting financial accounting and automation of conducting the financial accounting 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 and additions concerning conducting financial accounting and automation of conducting financial accounting, according to appendix 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 (Kasenov A. S.) state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this resolution on official Internet resource of National Bank of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this resolution submission to Legal department of data on execution of the actions provided by the subitem 2) of this Item and Item 3 of this resolution.

3. To department of external communications - the press service of National Bank (Adambayeva A. R.) 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 Galiyeva D. T.

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

Chairman of National Bank

E.Dosayev

Appendix

to the Resolution of Board of National Bank of the Republic of Kazakhstan of October 14, 2019 No. 171

The list of some resolutions of Board of National Bank of the Republic of Kazakhstan to which changes and additions concerning conducting financial accounting and automation of conducting financial accounting 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 and amendments:

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, the microfinancial organizations and insurance brokers (further - the organizations) on accounts of financial accounting for creation of the financial reporting.";

add item 4 with subitem 3-1) of the following content:

"3-1) 40-59" the transactions connected with activities of insurance brokers" which the transactions connected about activities of insurance brokers affect;";

in Chapter 2:

in paragraph 1:

to exclude number and the account name 1050;

1120, 1120 01, 1120 of 02, 1120 of 03, 1120 04 and 1120 05 to state the account name in the following edition:

"1120	The current financial assets carried at fair value which changes are reflected in profit or loss
1120 01	The financial assets carried at fair value which changes are reflected in profit or loss
1120 02	Discount on the acquired financial assets carried at fair value which changes are reflected in profit or loss
1120 03	Award on the acquired financial assets carried at fair value which changes are reflected in profit or loss
1120 04	Positive fair value adjustment of the financial assets carried at fair value which changes are reflected in profit or loss
1120 05	Negative fair value adjustment of the financial assets carried at fair value which changes are reflected in profit or loss";

after account 1150 05 to add with account 1150 06 following contents:

"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)";

numbers and account names 1150 07 and 1150 08 to exclude;

after account 1270 37 to add with accounts of 1270 of 38, of 1270 41 and 1270 42 following content:

"1270 38	Imputed incomes in the form of remuneration on the short-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1270 41	The added commission income of insurance brokers for intermediary activities for the conclusion of insurance contracts
1270 42	The added commission income of insurance brokers for intermediary activities for the conclusion of agreements of reinsurance";

after account 1280 27 to add with accounts of 1280 of 41, of 1280 of 42, of 1280 of 43, of 1280 44 and 1280 45 following content:

"1280 41	Insurance premiums to obtaining from insurers
1280 42	Insurance premiums to obtaining from reinsurers
1280 43	Requirements to insurers
1280 44	Requirements to overcautious persons
1280 45	Other receivables on broker activities";

01, 1290 21, 1290 of 22, 1290 of 23, 1290 24 and 1290 25 to state account names 1290 in the following edition:

"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) on other receivables on banking activity";

after account 1290 25 to add with account 1290 26 following contents:

"1290 26

Reserves (provisions) according to the current accounts placed in the banks of the second level and the organizations performing separate types of banking activities";

after account 1360 to add with accounts 1370 and 1380 of the following content:

"1370	The affined precious metals
1380	The affined precious metals in transit";

after account 1620 to add with account 1620 of 01 following contents:

"1620 01

The insurance premiums paid to insurance companies";

in paragraph 2:

after account 2040 02 to add with account 2040 03 following of content:

"2040 03

The long-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities";

to exclude number and the account name 2040 04;

after account 2170 03 to add with account 2170 22 following of content:

"2170 22

Imputed incomes in the form of remuneration on the long-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities";

after account 2430 to add with accounts 2440, of 2450, 2460 and 2470 following contents:

"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";

in paragraph 3:

after account 3380 34 to add with accounts 3380 35 and 3380 36 following contents:

"3380 35	Accrued expenses in the form of remuneration on the attracted short-term savings deposits
3380 36	The added interest expenses according to obligations on lease";

state the account name 3390 26 in the following edition:

"3390 26

Short-term savings deposits";

after account 3390 31 to add with accounts of the 3390th 41, the 3390th 42, the 3390th 43, 3390 44 and 3390 45 following content:

"3390 41	Settlings with overcautious persons
3390 42	Settlings with reinsurers
3390 43	Settlings with insurers
3390 44	Settlings with insurers
3390 45	The other accounts payable connected with broker activities";

after account 3390 68 to add with account 3390 70 following contents:

"3390 70

The means considered on the conditional retirement accounts created at the expense of compulsory pension contributions of the employer";

after account 3510 01 to add with account 3510 of 41 following contents:

"3510 41

The advance payments received for intermediary services";

in paragraph 4:

state the account name 4150 in the following edition:

"4150

Obligations on lease";

after account 4160 25 to add with account 4160 26 following contents:

"4160 26

Accrued expenses in the form of remuneration on the attracted long-term savings deposits";

in paragraph 5:

state the account name 5420 in the following edition:

"5420

Reserve on revaluation of fixed assets and assets in the form of right to use";

state account names 5480 and 5490 in the following edition:

"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";

in paragraph 6:

after account 6110 34 to add with accounts 6110 35 and 6110 of 41 following contents:

"6110 35	The income connected with receipt of remuneration on savings deposits
6110 41	Commission income of insurance brokers";

state the account name 6150 01 in the following edition:

"6150 01

Income from change in value of the securities carried at fair value which changes are reflected in profit or loss";

to exclude number and the account name 6150 02;

state account names 6150 03 and 6150 04 in the following edition:

"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";

after account 6240 24 to add with account 6240 25 following contents:

"6240 25

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";

to exclude number and the account name 6250 01;

state the account name 6250 02 in the following edition:

"6250 02

Income from revaluation of foreign currency";

state the account name 6280 01 in the following edition:

"6280 01

Income from sale of the affined precious metals";

numbers and account names 6280 03 and 6280 04 to exclude;

state account names 6280 05 and 6280 06 in the following edition:

"6280 05	Income from revaluation of the affined precious metals
6280 06	Income from other revaluation";

after account 6280 09 to add with account 6280 of 41 following contents:

"6280 41

Other incomes from broker activities";

numbers and account names 6290 01, the 6290th 02, the 6290th 03, the 6290th 04, the 6290th 05, 6290 07 and 6290 08 to exclude;

in paragraph 7:

after account 7310 25 to add with account 7310 26 following contents:

"7310 26

The expenses connected with payment of remuneration for the attracted savings deposits";

after account 7340 to add with the account 7350 following contents:

"7350

Interest expenses according to obligations on lease";

to exclude number and the account name 7430 01;

state the account name 7430 02 in the following edition:

"7430 02

Expenses from revaluation of foreign currency";

after account 7440 24 to add with account 7440 25 following contents:

"7440 25

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";

state the account name 7470 01 in the following edition:

"7470 01

Book value of the affined precious metals";

state the account name 7470 03 in the following edition:

"7470 03

Expenses from change in value of the securities carried at fair value which changes are reflected in profit or loss";

numbers and account names 7470 04 and 7470 05 to exclude;

06, 7470 07 and 7470 08 to state account names 7470 in the following edition:

"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";

numbers and account names 7480 01, the 7480th 02, the 7480th 03, the 7480th 04, the 7480th 05, 7480 07 and 7480 08 to exclude;

after account 7490 to add with accounts of the 7490th 01, the 7490th 02, the 7490th 03, 7490 04 and 7490 05 following content:

"7490 01	Depreciation expenses of fixed assets and assets in the form of right to use
7490 02	Depreciation expenses of capital costs on assets in the form of right to use
7490 03	Depreciation expenses of real estate investments
7490 04	Depreciation expenses of prospecting and estimative assets
7490 05	Depreciation expenses of other intangible assets";

in paragraph 10:

state account names 1830 04 and 1830 05 in the following edition:

"1830 04	Income from asset revaluation at fair value
1830 05	Income on exchange difference";

numbers and account names 1830 06 and 1830 07 to exclude;

state the account name 1830 09 in the following edition:

"1830 09

Income from revaluation of transactions with derivative financial instruments";

to exclude number and the account name 1830 10;

state account names 1840 04 and 1840 05 in the following edition:

"1840 04	Expenses from asset revaluation at fair value
1840 05	Expenses on exchange difference";

numbers and account names 1840 06 and 1840 07 to exclude;

state the account name 1840 09 in the following edition:

"1840 09

Expenses from revaluation of transactions with derivative financial instruments";

to exclude number and the account name 1840 10;

in Chapter 3:

in paragraph 1:

to exclude number, the name and the description of account 1050;

to state the description of account 1110 23 in the following edition:

"Purpose of the account: accounting of the amounts of discount in the form of excess of settled amount of loan over the amount of actually granted short-term loan (taking into account costs according to the transaction), adjustment amounts of gross cost of loan in case of the modification, adjustment amounts connected with acquisition or creation of the credit depreciated loan, adjustment amounts, connected with recognition of interest incomes with use of effective interest rate method, adjustment amounts, connected with provision of short-term loan at the non-market rate of percent.

On the credit of the account are carried out the discount amount in the form of excess of settled amount of loan over the amount of actually granted short-term loan, adjustment amount of gross cost of loan in case of the modification, adjustment amount connected with acquisition or creation of the credit depreciated loan, adjustment amount, connected with recognition of interest incomes with use of effective interest rate method, adjustment amount, connected with provision of short-term loan at the non-market rate of percent.

On the debit of the account the depreciation amount and (or) write-off of discount on the granted short-term loan is carried out.";

to state the description of account 1110 24 in the following edition:

"Purpose of the account: accounting of the amounts of exceeding of the amount of actually granted short-term loan (taking into account costs according to the transaction) over the settled amount of loan (award), adjustment amounts connected with recognition of interest incomes with use of effective interest rate method.

On the debit of the account are carried out the amount of exceeding of the amount of actually granted short-term loan (taking into account costs according to the transaction) over the settled amount of loan (award), adjustment amount connected with recognition of interest incomes with use of effective interest rate method.

On the credit of the account the depreciation amount and (or) write-off of award on the granted short-term loan is carried out.";

names and descriptions of accounts of 1120 of 01, of 1120 of 02, of 1120 of 03, 1120 04 and 1120 05 to state in the following edition:

"1120 01" financial assets carried at fair value which changes are reflected in profit or loss" (active).

Appointment: accounting of nominal value of the financial assets acquired for the purpose of further realization and income acquisition.

On the debit of the account nominal value of the financial asset carried at fair value which changes are reflected in profit or loss is carried out.

On the credit of the account write-off of nominal value of financial asset in case of its realization, transfer is carried out to other category, and also payment delay.

1120 02 "Discount on the acquired financial assets carried at fair value which changes are reflected in profit or loss" (counteractive).

Appointment: accounting of the amounts of exceeding of nominal value of the financial assets carried at fair value which changes are reflected in profit or loss, over the cost their acquisitions (discount), adjustment amounts connected with recognition of interest incomes with use of effective interest rate method, adjustment amounts, connected with acquisition of financial assets at the non-market rate.

On the credit of the account are carried out the amount of exceeding of nominal value of the financial asset carried at fair value which changes are reflected in profit or loss, over the cost its acquisitions (discount), adjustment amount connected with recognition of interest incomes with use of effective interest rate method, adjustment amount, connected with acquisition of financial assets at the non-market rate.

On the debit of the account the depreciation amount and (or) write-off of discount on the financial asset carried at fair value which changes are reflected in profit or loss is carried out.

1120 03 "Award on the acquired financial assets carried at fair value which changes are reflected in profit or loss" (active).

Appointment: accounting of the amounts of exceeding of acquisition value of the financial assets carried at fair value which changes are reflected in profit or loss, over their nominal value (award), adjustment amounts connected with recognition of interest incomes with use of effective interest rate method.

On the debit of the account are carried out the amount of exceeding of acquisition value of the financial asset carried at fair value which changes are reflected in profit or loss, over its nominal value (award), adjustment amount connected with recognition of interest incomes with use of effective interest rate method.

On the credit of the account the depreciation amount and (or) write-off of award on the acquired financial asset carried at fair value which changes are reflected in profit or loss is carried out.

1120 04 "Positive fair value adjustment of the financial assets carried at fair value which changes are reflected in profit or loss" (active).

Appointment: accounting of the amounts of positive fair value adjustment of the financial assets carried at fair value which changes are reflected in profit or loss.

On the debit of the account the amount of positive fair value adjustment of the financial asset carried at fair value which changes are reflected in profit or loss is carried out.

On the credit of the account write-off of the amounts of positive fair value adjustment of the financial asset carried at fair value which changes are reflected in profit or loss is carried out.

1120 05 "Negative fair value adjustment of the financial assets carried at fair value which changes are reflected in profit or loss" (counteractive).

Appointment: accounting of the amounts of negative fair value adjustment of the financial assets carried at fair value which changes are reflected in profit or loss.

On the credit of the account the amount of negative fair value adjustment of the financial asset carried at fair value which changes are reflected in profit or loss is carried out.

On the debit of the account write-off of the amounts of negative fair value adjustment of the financial asset carried at fair value which changes are reflected in profit or loss is carried out.";

to state the description of account 1130 02 in the following edition:

"Appointment: accounting of the amounts of exceeding of nominal value of the current financial assets considered on depreciated cost over the cost their acquisitions (discount), adjustment amounts connected with recognition of interest incomes with use of effective interest rate method, adjustment amounts, connected with acquisition of financial assets at the non-market rate.

On the credit of the account are carried out the amount of exceeding of nominal value of the current financial asset considered on depreciated cost over the cost its acquisitions (discount), adjustment amount connected with recognition of interest incomes with use of effective interest rate method, adjustment amount, connected with acquisition of financial assets at the non-market rate.

On the debit of the account the depreciation amount and (or) write-off of discount on the acquired current financial asset considered on depreciated cost is carried out.";

to state the description of account 1130 03 in the following edition:

"Appointment: accounting of the amounts of exceeding of acquisition value of the current financial assets considered on depreciated cost over their nominal value (award), adjustment amounts connected with recognition of interest incomes with use of effective interest rate method.

On the debit of the account are carried out the amount of exceeding of acquisition value of the current financial asset considered on depreciated cost over its nominal value (award), adjustment amount connected with recognition of interest incomes with use of effective interest rate method.

On the credit of the account the depreciation amount and (or) write-off of award on the acquired current financial asset considered on depreciated cost is carried out.";

to state the description of account 1140 02 in the following edition:

"Appointment: accounting of the amounts of exceeding of nominal value of the acquired financial assets carried at fair value through other comprehensive income over the cost their acquisitions (discount), adjustment amounts connected with recognition of interest incomes with use of effective interest rate method, adjustment amounts, connected with acquisition of financial assets at the non-market rate.

On the credit of the account are carried out the amount of exceeding of nominal value of the financial assets carried at fair value through other comprehensive income over the cost its acquisitions (discount), adjustment amount connected with recognition of interest incomes with use of effective interest rate method, adjustment amount, connected with acquisition of financial assets at the non-market rate.

On the debit of the account the depreciation amount and (or) write-off of discount on the acquired financial assets carried at fair value through other comprehensive income is carried out.";

to state the description of account 1140 03 in the following edition:

"Appointment: accounting of the amounts of exceeding of acquisition value of the financial assets carried at fair value through other comprehensive income over their nominal value (award), adjustment amounts connected with recognition of interest incomes with use of effective interest rate method.

On the debit of the account are carried out the amount of exceeding of acquisition value of the financial assets carried at fair value through other comprehensive income over its nominal value (award), adjustment amount connected with recognition of interest incomes with use of effective interest rate method.

On the credit of the account the depreciation amount and (or) write-off of award on the acquired financial assets carried at fair value through other comprehensive income is carried out.";

to state the description of account 1140 04 in the following edition:

"Appointment: accounting of the amounts of positive fair value adjustment of the financial assets carried at fair value through other comprehensive income.

On the debit of the account the amount of positive fair value adjustment of the financial assets carried at fair value through other comprehensive income is carried out.

On the credit of the account write-off of the amounts of positive fair value adjustment of the financial assets carried at fair value through other comprehensive income is carried out.";

to state the description of account 1140 05 in the following edition:

"Appointment: accounting of the amounts of negative fair value adjustment of the financial assets carried at fair value through other comprehensive income.

On the credit of the account the amount of negative fair value adjustment of the financial assets carried at fair value through other comprehensive income is carried out.

On the debit of the account write-off of the amounts of negative fair value adjustment of the financial assets carried at fair value through other comprehensive income is carried out.";

after the description of account 1150 05 to add with number, the name and the description of account 1150 06 following contents:

"1150 06" 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)" (active).

Appointment: accounting of the amounts of the short-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities with for up to one year.

On the debit of the account the amount of the short-term savings deposit placed in bank of the second level or the organization performing separate types of banking activities is carried out.

On the credit of the account write-off of the amounts of the placed short-term savings deposit is carried out.";

numbers, names and descriptions of accounts 1150 07 and 1150 08 to exclude;

after the description of account 1270 37 to add with numbers, names and descriptions of accounts of 1270 of 38, of 1270 41 and 1270 42 following content:

"1270 38" imputed incomes in the form of remuneration on the short-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities" (active).

Appointment: accounting of the amounts of imputed incomes of the organization in the form of remuneration for the short-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities.

On the debit of the account the amount of imputed incomes in the form of remuneration on the short-term savings deposit placed in bank of the second level or the organization performing separate types of banking activities is carried out.

On the credit of the account write-off of the amounts of imputed incomes in the form of remuneration on the placed short-term savings deposit in case of their payment is carried out or in case of delay of payment by bank of the second level or the organization performing separate types of banking activities.

1270 41 "The added commission income of insurance brokers for intermediary activities for the conclusion of insurance contracts" (active).

Appointment: accounting of the added commission amounts of the income of insurance brokers for intermediary activities for the conclusion of insurance contracts.

On the debit of the account the amount of the added commission income of insurance broker for intermediary activities for the conclusion of insurance contracts is carried out.

On the credit of the account write-off of the amounts of the added commission income of insurance broker is carried out.

1270 42 "The added commission income of insurance brokers for intermediary activities for the conclusion of agreements of reinsurance" (active).

Appointment: accounting of the added commission amounts of the income of insurance brokers for intermediary activities for the conclusion of agreements of reinsurance.

On the debit of the account the amount of the added commission income of insurance broker for intermediary activities for the conclusion of agreements of reinsurance is carried out.

On the credit of the account write-off of the amounts of the added commission income of insurance broker is carried out.";

to state the description of account 1280 21 in the following edition:

"Appointment: accounting of cost of finance lease according to international accounting standards (IFRS) 16 "Lease".

On the debit of the account recognition and value adjustment of lease according to international accounting standards (IFRS) 16 "Lease" are carried out.

On the credit of the account the lease cost depletion according to international accounting standards (IFRS) 16 "Lease" is carried out.";

after the description of account 1280 27 to add with numbers, names and descriptions of accounts of 1280 of 41, of 1280 of 42, of 1280 of 43, of 1280 44 and 1280 45 following content:

"1280 41" insurance premiums to obtaining from insurers" (active).

Appointment: accounting of the amounts of the insurance premiums which are subject to obtaining by insurance brokers from insurers.

On the debit of the account the amount of the insurance premiums which are subject to obtaining by insurance broker from the insurer is carried out.

On the credit of the account write-off of the amounts of insurance premiums in case of their payment or unpaid amount by the insurer is carried out.

1280 42 "Insurance premiums to obtaining from reinsurers" (active).

Appointment: accounting of the amounts of the insurance premiums which are subject to obtaining by insurance brokers from reinsurers.

On the debit of the account the amount of the insurance premiums which are subject to obtaining by insurance broker from the reinsurer is carried out.

On the credit of the account write-off of the amounts of insurance premiums in case of their payment or unpaid amount by the reinsurer is carried out.

1280 43 of "Requirement to insurers" (active).

Appointment: accounting of the amounts of the requirements which are subject to obtaining by insurance brokers from insurance companies.

On the debit of the account the amount of the requirements which are subject to obtaining by insurance broker from insurance company is carried out.

On the credit of the account write-off of the amounts of requirements in case of their payment or unpaid amount by insurance company is carried out.

1280 44 of "Requirement to overcautious persons" (active).

Appointment: accounting of the amounts of the requirements which are subject to obtaining from the reinsurance organizations.

On the debit of the account the amount of the requirements which are subject to obtaining from the reinsurance organization is carried out.

On the credit of the account write-off of the amounts of requirements in case of their payment or unpaid amount by the reinsurance organization is carried out.

1280 45 "Other receivables on broker activities" (active).

Appointment: accounting of the amounts of other receivables of insurance brokers from broker activities.

On the debit of the account the amount of other receivables of insurance brokers from broker activities is carried out.

On the credit of the account write-off of the amounts of other receivables in case of their payment or unpaid amount is carried out.";

names and descriptions of accounts of 1290 of 01, of 1290 of 21, of 1290 of 22, of 1290 of 23, 1290 24 and 1290 25 to state in the following edition:

"1290 01" reserves (provisions) on receivables" (counteractive).

Appointment: accounting of the amounts of provisions (provisions) under the expected and available credit losses on receivables of clients.

On the credit of the account the amount of provisions (provisions) under the expected and available credit losses on receivables of the client is carried out.