RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of November 28, 2019 No. 220

About modification and amendments in some resolutions of Board of National Bank of the Republic of Kazakhstan concerning conducting financial accounting, accounts presentation 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 regulatory legal acts of the Republic of Kazakhstan the 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, accounts presentation 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 since January 1, 2020 and is subject to official publication.

It is approved Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan "___" _____________ 2019

Appendix

to the Resolution of Board of National Bank of the Republic of Kazakhstan of November 28, 2019 No. 220

The list of some resolutions of Board of National Bank of the Republic of Kazakhstan to which changes and additions concerning conducting financial accounting, accounts presentation 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 the following change is published in the Register of state registration of regulatory legal acts at No. 5348, 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):

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:

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

2. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of July 1, 2011 No. 68 "About approval of the Instruction for conducting financial accounting by certain subjects of the financial market" (it is registered in the Register of state registration of regulatory legal acts at No. 7121, it is published on October 5, 2011 in the Yuridicheskaya Gazeta newspaper No. 144 (2134) the following change:

In the Instruction for conducting financial accounting by certain subjects of the financial market approved by the specified resolution:

state Item 2 in the following edition:

"2. This Instruction disaggregates conducting financial accounting of transactions on placement of own money in deposits, loans, securities, derivative financial instruments, the affined precious metals, foreign currency, hedging transactions, and also repo operations and the return repo 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, the organizations performing microfinancial activities and insurance brokers (further - the organization).";

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

state heading in the following edition:

"About approval of Rules of accounts presentation by the financial organizations and organizations performing microfinancial activities";

to state preamble and Item 1 in the following edition:

"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 the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics", for the purpose of enhancement of procedure for accounts presentation by the financial organizations and organizations performing microfinancial activities, the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of accounts presentation by the financial organizations and organizations performing microfinancial activities.";

in the Rules of accounts presentation by the financial organizations, microfinancial organizations approved by the specified resolution:

state heading in the following edition:

"Rules of accounts presentation by the financial organizations and organizations performing microfinancial activities";

state Item 1 in the following edition:

"1. These rules of accounts presentation by the financial organizations and organizations performing microfinancial activities (further - Rules) are developed 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 determine procedure for accounts presentation by the financial organizations and organizations performing microfinancial activities including forms, the list, frequency and terms of its representation.";

6) of Item 8 to exclude the subitem;

state Item 12 in the following edition:

"12. The organizations performing microfinancial activities annually till April 30 (inclusive) the year following after accounting year represent the annual financial reporting on paper to territorial branch of National Bank in the place of the stay.";

16, 17 and 18 to state Items in the following edition:

"16. To National Bank the monthly financial reporting is represented:

1) the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations in forms according to appendices 4 and 5 to Rules no later than the sixth working day of the month following month under report;

2) the single accumulation pension fund in forms according to appendices 6, 7, 8 and 9 to Rules no later than the twentieth following month under report;

3) the Voluntary accumulation pension funds in forms according to appendices 6, 7, 8 and 9 to Rules no later than the fifth working day of the month following month under report;

4) the organizations performing broker and dealer activities in the security market for forms according to appendices 10 and 11 to Rules no later than the fifth working day of the month following month under report;

5) managing directors of investment portfolio in forms according to appendices 10, 11, 12 and 13 to Rules no later than the fifth working day of the month following month under report;

6) the insurance companies having the license in industry "life insurance" and performing the conclusion of the insurance contracts providing conditions of participation of the insurer in investments of the insurer in forms according to appendices 12 and 13 to Rules no later than the sixth working day of the month following month under report;

7) the National operator of mail in forms according to appendices 14 and 15 to Rules no later than the twenty fifth following month under report.

17. To National Bank the quarterly financial reporting is represented:

1) insurance brokers in forms according to appendices 14 and 16 to Rules no later than the sixth working day of the month following reporting quarter;

2) the organizations performing separate types of banking activities (except for the National operator of mail, the mortgage organizations, legal entities performing activities only through exchange points based on the license of National Bank of the Republic of Kazakhstan for exchange transactions with cash foreign currency, legal entities whose exclusive activities is collection of banknotes, coins and values, and the legal entity, earlier being subsidiary bank), in forms according to appendices 14 and 16 to Rules no later than the twentieth following reporting quarter.

18. In the place of the stay represent the quarterly financial reporting no later than the twentieth following reporting quarter to territorial branch of National Bank:

1) in forms according to appendices 14 and 16 to Rules - the organizations performing microfinancial activities, applying international accounting standards;

2) in forms according to appendices 17 and 18 to Rules - the organizations performing microfinancial activities, applying international accounting standards to small and medium business or National accounting standards.";

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

add with appendices 17 and 18 according to appendices 14 and 15 to this resolution.";

4. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of March 27, 2017 No. 47 "About approval of Rules of automation of conducting financial accounting" (it is registered in the Register of state registration of regulatory legal acts at No. 15084, it is published on May 16, 2017 in Reference control bank of regulatory legal acts) the following change:

In the Rules of automation of conducting financial accounting approved by the specified resolution:

state Item 1 in the following edition:

"1. These rules of automation of conducting financial accounting (further - Rules) are developed according to the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan" and determine procedure for automation of conducting financial accounting by the financial organizations (except for legal entities whose exclusive activities is collection of banknotes, coins and values), the Development Bank of Kazakhstan joint-stock company and the organizations performing microfinancial activities (further - the organization).".

Appendix 1

to the List of some resolutions of Board of National Bank of the Republic of Kazakhstan to which changes and additions concerning conducting financial accounting, accounts presentation and automation of conducting financial accounting are made

Appendix 4

to Rules of accounts presentation by the financial organizations and organizations performing microfinancial activities

The form intended for collection of administrative data

Balance sheet

Accounting period: _____________ 20 __ years

The form of administrative data is placed on Internet resource: www.nationalbank.kz.

Index of form of administrative data: F1-SO.

Frequency: monthly.

The group of people providing information: insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations.

It is represented: in National Bank of the Republic of Kazakhstan.

Representation term: no later than the sixth working day of the month following month under report.

		(in thousands of tenges)
Name of Article	Code of line	By the end of the reporting period	For the end of previous year
1	2	3	4
Assets
Money and cash equivalents	1
The deposits placed (less reserves on impairment)	2
The securities estimated at fair value which changes are reflected in profit or loss	3
Securities, available for sale (less reserves on impairment)	4
Transactions "the return repo"	5
The affined precious metals	6
Derivative financial instruments	7
Reinsurance assets on not earned premiums (less reserves on impairment)	8
Reinsurance assets on occurred, but to unclaimed losses (less reserves on impairment)	9
Reinsurance assets on not event to losses according to insurance contracts (reinsurance) of life (less reserves on impairment)	10
Reinsurance assets on not event to losses under agreements of annuity (less reserves on impairment)	11
Reinsurance assets on the declared, but not settled losses (less reserves on impairment)	12
Insurance premiums to obtaining from insurers (reinsurers) and intermediaries (less reserves on impairment)	13
The added commission income on reinsurance	14
Receivables on insurance and reinsurance (less reserves on impairment)	15
Other receivables (less reserves on impairment)	16
The loans granted insurers (less reserves on impairment)	17
Deferred expenses	18
Current tax asset	19
Deferred tax asset	20
The securities withheld before repayment (less reserves on impairment)	21
Investments into the capital of other legal entities	22
Inventories	23
Fixed assets (less depreciation and impairment losses)	24
Assets in the form of right to use (less depreciation and impairment losses)	25
Investment property	26
Non-current assets, held for sale	27
Intangible assets (less depreciation and impairment losses)	28
Other assets	29
Total assets	30
Obligations
Reserve of not earned premium	31
Reserve of not occurred losses according to insurance contracts (reinsurance) of life	32
Reserve of not occurred losses under agreements of annuity	33
Reserve occurred, but unclaimed losses	34
Reserve of the declared, but not settled losses	35
The loans obtained	36
Settlings with overcautious persons	37
Settlings with intermediaries in insurance (reinsurance) activity	38
Settlings with shareholders according to dividends	39
Accounts to payment on insurance contracts (reinsurance)	40
Other accounts payable	41
Estimative obligations	42
Obligations on lease	43
Transactions of "repo"	44
Derivative financial instruments	45
The issued bonds	46
Deferred revenues	47
The obligation on taxes and other obligatory payments in the budget	48
Deferred tax liability	49
Other obligations	50
Total obligations	51
Capital
Authorized capital (fees of founders)	52
The withdrawn capital (fees of founders)	53
Reserve capital	54
Awards (supplementary paid-in capital)	55
Reserve of unexpected risks	56
Stabilization reserve	57
Reserve of revaluation of securities, available for sale	58
Other reserves	59
Retained earnings (uncovered loss)	60
including:
previous years	60.1
accounting period	60.2
Total capital	61
Total capital and obligations	62
Name ____________________________ _________________________________________		Address _______________________ _____________________________
_______________________________________________ phone
E-mail address ________________________________
Contractor _______________________________________		____________________
surname, name and middle name (in case of its availability)		signature, phone
Chief accountant __________________________________		__________	__________
surname, name, middle name (in case of its availability)		signature	date
The head or person fulfilling its duties __________________________________________________		____________________
surname, name and middle name (in case of its availability)		signature

 

Appendix

to the Form intended for collection of the administrative data "Balance sheet"

The explanation on filling of the form intended for collection of administrative data
"Balance sheet" (index - F1-SO, frequency: monthly)

Chapter 1. General provisions

1. This explanation determines single requirements for filling of the form intended for collection of the administrative data "Balance sheet" (further - form).

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

3. The form is filled with monthly insurance (reinsurance) organization, the Islamic insurance (reinsurance) organization.

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

5. The filled form is signed by the head or person fulfilling its duties, the chief accountant and the contractor.

Chapter 2. Filling of form

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

7. In column 4 data for the end of previous year are specified.

8. In lines with 1 on 62 data based on information from the ledger or the databases grouped taking into account requirements of international accounting standards are specified.

9. Type of the financial reporting: separate.

Appendix 2

to the List of some resolutions of Board of National Bank of the Republic of Kazakhstan to which changes and additions concerning conducting financial accounting, accounts presentation and automation of conducting financial accounting are made

Appendix 5

to Rules of accounts presentation by the financial organizations and organizations performing microfinancial activities

The form intended for collection of administrative data

Profit and loss statement

Accounting period: _____________ 20 __ years

The form of administrative data is placed on Internet resource: www.nationalbank.kz.

Index of form of administrative data: F2-SO.

Frequency: monthly.

The group of people providing information: insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations.

It is represented: in National Bank of the Republic of Kazakhstan.

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