RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of September 21, 2020 No. 108

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 regulatory legal acts of the Republic of Kazakhstan concerning 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 concerning conducting financial accounting and automation of conducting financial accounting, according to appendix to this resolution are made.

2. To provide to accounting department in the procedure established by the legislation of the Republic of Kazakhstan:

1) together with Legal department 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 to 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 Baymagambetov A. M.

5. This resolution becomes effective since December 16, 2020 and is subject to official publication.

"Is approved" Ministry of Finance of the Republic of Kazakhstan "__" ________ 2020

Appendix

to the Resolution of Board of National Bank of the Republic of Kazakhstan of September 21, 2020 No. 108

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 January 31, 2011 No. 3 "About approval of the Standard chart of accounts of financial accounting in banks of the second level, the mortgage organizations and Development Bank of Kazakhstan joint-stock company (it is registered in the Register of state registration of regulatory legal acts at No. 6793, it is published on October 7, 2011 in the Collection of acts of the central executive and other central state bodies of the Republic of Kazakhstan No. 11) the following changes:

state heading in the following edition:

"About approval of the Standard chart of accounts of financial accounting in banks of the second level, the mortgage organizations, "Development Bank of Kazakhstan and Branches of Banks — Nonresidents of the Republic of Kazakhstan" joint-stock company;

state Item 1 in the following edition:

"1. Approve the enclosed Standard chart of accounts of financial accounting in banks of the second level, the mortgage organizations, Development Bank of Kazakhstan joint-stock company and branches of banks - nonresidents of the Republic of Kazakhstan.";

In the Standard chart of accounts of financial accounting in banks of the second level, the mortgage organizations and the Development Bank of Kazakhstan joint-stock company approved by the specified resolution:

state heading in the following edition:

"The standard chart of accounts of financial accounting in banks of the second level, the mortgage organizations, Development Bank of Kazakhstan joint-stock company and branches of banks - nonresidents of the Republic of Kazakhstan";

state Item 1 in the following edition:

"1. This Standard chart of accounts of financial accounting in banks of the second level, the mortgage organizations, Development Bank of Kazakhstan joint-stock company and branches of banks - nonresidents of the Republic of Kazakhstan (further - the Chart of accounts) is developed 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 of the second level by banks, mortgage organizations, Development Bank of Kazakhstan joint-stock company, legal entities which were earlier subsidiary banks and intended for group and the current reflection of elements of the reporting under accounting data by branches of banks - nonresidents of the Republic of Kazakhstan.";

state Item 3 in the following edition:

"3. The chart of accounts represents the scheme of group of financial and economic activities of banks of the second level, branches of banks - nonresidents of the Republic of Kazakhstan (further - banks), the mortgage organizations and Development Bank of Kazakhstan joint-stock company 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".".

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

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

state Items 1 and 2 in the following edition:

"1. These rules of the organization of conducting financial accounting (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" (further - the Law on financial accounting) and determine procedure for the organization of conducting financial accounting by the financial organizations (except for the organizations created in form of business of limited liability partnership), Development Bank of Kazakhstan joint-stock company and branches of nonresident banks of the Republic of Kazakhstan, branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan, branches of insurance nonresident brokers of the Republic of Kazakhstan (further - the organizations).

2. Paragraphs 2 and 3 of Chapter 4 of Rules do not extend to the banks of the second level, the organizations performing separate types of banking activities and branches of banks - nonresidents of the Republic of Kazakhstan.

Banks of the second level, branches of banks - nonresidents of the Republic of Kazakhstan and the organization, the performing separate types of banking activities, when carrying out cash transactions are guided by the resolution of Board of National Bank of the Republic of Kazakhstan of November 29, 2019 No. 231 "About approval of Rules of implementation of cash transactions and transactions on collection of banknotes, coins and values in banks of the second level, the National operator of mail and legal entities whose exclusive activities is collection of banknotes, coins and values" (registered in the Register of state registration of regulatory legal acts at No. 19680).";

in Item 3:

add with subitem 1-1) of the following content:

"1-1) reporting under accounting data - the reporting created by bank branch - the nonresident of the Republic of Kazakhstan, branch of the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, branch of insurance broker - the nonresident of the Republic of Kazakhstan;";

2) to state the subitem in the following edition:

"2) the ledger - the book used for generalization of data of analytics, mutual check of correctness of the made records on separate accounts and for creation of the financial reporting or the reporting under accounting data;";

12) to state the subitem in the following edition:

"12) the standard chart of accounts - the Standard charts of accounts of financial accounting approved by resolutions 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" (registered in the Register of state registration of regulatory legal acts at No. 5348);

of January 31, 2011 No. 3 "About approval of the Standard chart of accounts of financial accounting in banks of the second level, the mortgage organizations, Development Bank of Kazakhstan joint-stock company and branches of banks - nonresidents of the Republic of Kazakhstan (registered in the Register of state registration of regulatory legal acts at No. 6793);";

add with Item 4-1 of the following content:

"4-1. Chief accountant of bank branch - the nonresident of the Republic of Kazakhstan, branch of the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, branch of insurance broker - the nonresident of the Republic of Kazakhstan is the official providing conducting financial accounting, creation and submission of the reporting under accounting data, preparation of internal documents concerning financial accounting, and also their representation to the head (or to person, it replacing) bank - the nonresident of the Republic of Kazakhstan, the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, insurance broker - the nonresident of the Republic of Kazakhstan or to other governing body on approval.";

state Items 5 and 6 in the following edition:

"5. Functional obligations of the chief accountant are determined in its job description approved by the head (or person, it replacing) either other governing body of the organization or the head (or person, it replacing) bank branch - the nonresident of the Republic of Kazakhstan, branch of the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, branch of insurance broker - the nonresident of the Republic of Kazakhstan.

6. The chief accountant directly submits to the head (or to person, it replacing) the organization or bank branch - the nonresident of the Republic of Kazakhstan, branch of the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, branch of insurance broker - the nonresident of the Republic of Kazakhstan or to his deputy.";

in Item 7:

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

"3-1) ensuring development of internal documents of bank branch - the nonresident of the Republic of Kazakhstan, branch of the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, branch of insurance broker - the nonresident of the Republic of Kazakhstan on conducting financial accounting of the made transactions and creation of the reporting under accounting data based on accounting policy of bank - the nonresident of the Republic of Kazakhstan, the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, insurance broker - the nonresident of the Republic of Kazakhstan;";

subitems 4) to state 5), 6) and 7) in the following edition:

"4) ensuring relevance of contents of internal documents of the organization for the organization and conducting financial accounting, creation of the financial reporting and reporting under accounting data to requirements of the legislation of the Republic of Kazakhstan about financial accounting and financial reporting, international accounting standards and other regulatory legal acts of the Republic of Kazakhstan;

5) ensuring timely and reliable reflection and (or) check in financial accounting and the financial reporting, the reporting under accounting data of all transactions, and also their results made by the organization by approval of their business process taking into account features of organization activity;

6) implementation of control function during the conducting financial accounting and creation of the financial reporting and reporting under accounting data, by creation of instructions about procedure for accomplishment, registration and accounting of the transactions which are obligatory for all divisions;

7) providing organization of work on complete and timely creation and accounts presentation, reporting under accounting data;";

7) of Item 24 to state the subitem in the following edition:

"7) procedure and storage period of source documents, financial reporting, reporting under accounting data, accounting policy and other documents of financial accounting;";

5) of Item 38 to state the subitem in the following edition:

"5) based on information of the ledger or the database the financial reporting and the reporting under accounting data are created;";

state Item 65 in the following edition:

"65. Results of audit are reflected in financial accounting and the financial reporting, the reporting under accounting data of that period in which audit was finished. The cash desks of discrepancy revealed in case of audit are recognized quality of the income in case of origin excess, as expense in case of shortage.";

state Item 112 in the following edition:

"112. Accounting of stand-alone property if necessary is performed in the information system applied by the organization to conducting financial accounting and creation of the financial reporting or the reporting under accounting data.";

state appendix in edition according to appendix to this 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.

3. 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 of the Republic of Kazakhstan) the following changes and amendments:

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, the organizations performing microfinancial activities and branches of banks - nonresidents of the Republic of Kazakhstan, branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan, branches of insurance brokers - nonresidents of the Republic of Kazakhstan (further - the organization).";

add Item 3 with the subitem 7) of the following content:

"7) the reporting under accounting data - the reporting created by bank branch - the nonresident of the Republic of Kazakhstan, branch of the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, branch of insurance broker - the nonresident of the Republic of Kazakhstan.";

2) of Item 5 to state the subitem in the following edition:

"2) the printed-out and approved financial reportings and otchetnost according to accounting data on papers or the financial reportings and otchetnost according to accounting data provided to National Bank of the Republic of Kazakhstan in electronic format and the electronic financial reportings and otchetnost according to accounting data created from information system.";

to state part one of Item 6 in the following edition:

"6. For providing going concern the organization performs development and approval of the organization by the head or person replacing it or other governing body of the organization of the internal document containing:";

add with Item 6-1 of the following content:

"6-1. Bank branch - the nonresident of the Republic of Kazakhstan, branch of the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, the branch of insurance broker - the nonresident of the Republic of Kazakhstan for providing going concern performs development and approval of bank by the head - the nonresident of the Republic of Kazakhstan, the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, insurance broker - the nonresident of the Republic of Kazakhstan or person replacing it or other governing body of bank - the nonresident of the Republic of Kazakhstan, the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, insurance broker - the nonresident of the Republic of Kazakhstan of the internal document containing the regulations established by subitems 1) and 2) of Item 6 of Rules.";

state Item 8 in the following edition:

"8. Automation of conducting financial accounting of the organization is provided in the following sequence:

1) the disaggregated financial accounting of all transactions made by the organization is reflected in the basis of source documents in analytical financial accounting of components of system (modules, subsystems);

2) information containing in source documents accumulates and systematized in bookkeeping registers;

3) data of analytics are grouped in accounts of synthetic accounting;

4) data of synthetic accounting are reflected in the ledger and (or) in the database;

5) based on information of the ledger and (or) the database separate financial statements and the reporting under accounting data are created.

In case of automation of forming of separate financial statements using information system the organization provides automatic creation of the balance sheet, profit and loss statement, cash flow statement, statement of changes in equity.

In case of report generation about cash flow entering of manual adjustments into indicators of the cash flow statement is allowed.

In case of automation of forming of the reporting under accounting data using information system the branch of nonresident bank of the Republic of Kazakhstan, branch of the insurance (reinsurance) nonresident organization of the Republic of Kazakhstan, branch of the insurance nonresident broker of the Republic of Kazakhstan provides automatic creation of the report on assets and liabilities, the income and expenditure statement and the cash flow statement.";

add with Item 9-1 of the following content:

"9-1. For automation of conducting financial accounting using information system bank branch - the nonresident of the Republic of Kazakhstan, branch of the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, the branch of insurance broker - the nonresident of the Republic of Kazakhstan provides development and approval of bank by the head - the nonresident of the Republic of Kazakhstan, the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, insurance broker - the nonresident of the Republic of Kazakhstan or person replacing it or other governing body of bank - the nonresident of the Republic of Kazakhstan, the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, insurance broker - the nonresident of the Republic of Kazakhstan of internal documents which contents conform to requirements, the provided subitems 1), 2) and 3) of Item 9 of Rules.".

4. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of December 22, 2017 No. 251 "About approval of the Standard chart of accounts of financial accounting for the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations and societies of mutual insurance, the Instruction for conducting financial accounting by the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations and societies of mutual insurance and modification and amendments in some regulatory legal acts of the Republic of Kazakhstan concerning conducting financial accounting" (it is registered in the Register of state registration of regulatory legal acts at No. 16390, it is published on March 2, 2016 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes and amendments:

state heading in the following edition:

"About approval of the Standard chart of accounts of financial accounting for the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan, the Instruction for conducting financial accounting by the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan and modification and amendments in some regulatory legal acts of the Republic of Kazakhstan concerning conducting financial accounting";

1) and 2) of Item 1 to state subitems in the following edition:

"1) the Standard chart of accounts of financial accounting for the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan according to appendix 1 to this resolution;

2) the Instruction for conducting financial accounting by the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan according to appendix 2 to this resolution;";

in the Standard chart of accounts of financial accounting for the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations and societies of mutual insurance approved by the specified resolution:

state heading in the following edition:

"The standard chart of accounts of financial accounting for the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan";

state Item 1 in the following edition:

"1. This Standard chart of accounts of financial accounting - nonresidents of the Republic of Kazakhstan (further - the Chart of accounts) is developed for the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" and intended for group and the current reflection of financial statement elements in value term by the insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations, societies of mutual insurance (further - the organizations) on accounts of financial accounting for creation of the financial reporting and the current reflection of elements of the reporting under accounting data in value term by branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan on accounts of financial accounting for creation of the reporting under accounting data.";

in the Instruction for conducting financial accounting by the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance approved by the specified resolution:

state heading in the following edition:

"The instruction for conducting financial accounting by the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan";

state Items 1 and 2 in the following edition:

"1. This Instruction for conducting financial accounting by the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan (further - the Instruction) is developed according to the laws of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan" and of February 28, 2007 "About financial accounting and the financial reporting" and international accounting standards.

2. The instruction disaggregates conducting financial accounting of transactions on placement of own money in securities, repo operations and the return repo, the affined precious metals, foreign currency, loans, deposits, derivative tools, and also transactions of hedging by the insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan (further - the organization).

Actions of Chapters 4, 8 and 9 Instructions do not extend to the Islamic insurance (reinsurance) organizations.".

5. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of February 26, 2018 No. 39 "About establishment of form and content of the control check of the hardware and software used by the banks and the organizations performing separate types of banking activities" (it is registered in the Register of state registration of regulatory legal acts at No. 16639, it is published on April 5, 2018 in Reference control bank of regulatory legal acts of the Republic of Kazakhstan) the following changes:

state heading in the following edition:

"About establishment of form and content of the control check of the hardware and software used by the banks, the organizations performing separate types of banking activities and branches of banks - nonresidents of the Republic of Kazakhstan";

to state preamble and Item 1 in the following edition:

"According to article 166 of the Code of the Republic of Kazakhstan of December 25, 2017 "About taxes and other obligatory payments in the budget" (Tax code), for the purpose of establishment of form and content of the control check of the hardware and software used by the banks, the organizations performing separate types of banking activities and branches of banks - nonresidents of the Republic of Kazakhstan (further - the hardware and software) the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Establish for the banks, the organizations performing separate types of banking activities, and branches of banks - nonresidents of the Republic of Kazakhstan (further - bank) the following obligatory details of the control check of the hardware and software issued when implementing cash calculations by means of cash:

1) the bank name (separate division, other isolated structural division);

2) business bank identification number (separate division);

3) registration room of the hardware and software in tax authority;

4) the sequence number of the control check of the hardware and software assigned in bank (separate division, other isolated structural division);

5) date and time of carrying out transaction;

6) name of transaction;

7) the amount of each performed operation;

8) general result on the performed operations.".

Appendix

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 and automation of conducting financial accounting are made

Appendix

to Rules of the organization of conducting financial accounting

Form

Scheme of the organization of conducting financial accounting

 

 

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