RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of December 24, 2024 No. 85

About modification and amendments in some resolutions of Board of National Bank of the Republic of Kazakhstan concerning conducting financial accounting and recognition voided some resolutions of Board of National Bank of the Republic of Kazakhstan, and also structural elements of some resolutions of Board of National Bank 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, according to appendix 1 to this resolution are made.

2. Recognize invalid some resolutions of Board of National Bank of the Republic of Kazakhstan, and also structural elements of 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 provide to accounting department of National Bank of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) together with Legal department of National Bank of the Republic of Kazakhstan 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 National Bank of the Republic of Kazakhstan of data on execution of the action provided by the subitem 2) of this Item.

4. To impose control of execution of this resolution on the supervising vice-chairman of National Bank of the Republic of Kazakhstan.

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

Appendix 1

to the Resolution of the Chairman of National Bank of the Republic of Kazakhstan of December 24, 2024 No. 85

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

1. 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" (the following change is registered in the Register of state registration of regulatory legal acts at No. 7978):

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

the fourth the subitem 12) of Item 3 to state the paragraph in the following edition:

"of December 22, 2017 No. 251 "About approval of the Standard chart of accounts of financial accounting for the 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" (registered in the Register of state registration of regulatory legal acts at No. 16390);".

2. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of June 28, 2013 No. 149 "About approval of the Instruction for conducting financial accounting of transactions on insurance and reinsurance" (it is registered in the Register of state registration of regulatory legal acts at No. 8596) the following changes:

state heading in the following edition:

"About approval of the Instruction for conducting financial accounting by the insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan";

state preamble in the following edition:

"According to the subitem 63) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan", the subitem 2) of Item 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting", the Board of National Bank of the Republic of Kazakhstan DECIDES:";

state Item 1 in the following edition:

"1. Approve the enclosed Instruction for conducting financial accounting by the insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan.";

To be reworded as follows the instruction for conducting financial accounting of transactions for insurance and reinsurance approved by the specified resolution according to 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 are made.

3. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of May 27, 2015 No. 83 "About modification of 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" and approval of the Instruction for conducting financial accounting of transactions on insurance and reinsurance by the Islamic insurance (reinsurance) organizations and branches of the Islamic insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 11653) the following changes:

state heading in the following edition:

"About modification of 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";

state preamble in the following edition:

"According to the subitem 63) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan", article 52-3 of the Law of the Republic of Kazakhstan "About insurance activity", the subitem 2) of Item 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting", the Board of National Bank of the Republic of Kazakhstan DECIDES:".

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" (the following change is registered in the Register of state registration of regulatory legal acts at No. 15084):

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

the fourth Item 12 to state the paragraph in the following edition:

"of December 22, 2017 No. 251 "About approval of the Standard chart of accounts of financial accounting for the 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" (it is registered in the Register of state registration of regulatory legal acts at No. 16390).".

5. 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, 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" (it is registered in the Register of state registration of regulatory legal acts at No. 16390) 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, 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";

state preamble in the following edition:

"According to the subitem 63) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan", the subitem 2) of Item 6 of article 20 of the Law of the Republic of Kazakhstan "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 "About the state statistics" the Board of National Bank of the Republic of Kazakhstan DECIDES:"

1) of Item 1 to state the subitem in the following edition:

"1) the Standard chart of accounts of financial accounting for the 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";

in 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, approved by the specified resolution:

state heading in the following edition:

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

in Chapter 1:

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, societies of mutual insurance and branches of the insurance (reinsurance) organizations according to the subitem 63) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan", the subitem 2) of Item 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting", the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" and intended for group and the current reflection of financial statement elements in value term by the 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 Chapter 2:

in paragraph 1:

after account 1060 01 to add with accounts 1070, 1071 and 1072 following of content:

"1070	Electronic money
1071	Electronic money issued by National Bank of the Republic of Kazakhstan
1072	Electronic money issued by banks and the National operator of mail";

state the account name 1270 30 in the following edition:

"1270 30

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

numbers and account names 1270 41, 1270 42, 1270 of 44, 1270 45 and 1270 46 to exclude;

state the account name 1280 in the following edition:

"1280

Assets according to insurance contracts and other receivables";

after account 1280 22 to add with accounts 1280 31 and 1280 32 following of content:

"1280 31	Asset according to insurance contracts (reinsurance)
1280 32	Asset under the withheld agreements of reinsurance";

numbers and account names 1280 47, 1280 48, 1280 of 49, 1280 50 and 1280 51 to exclude;

after account 1280 57 to add with accounts of 1280 of 58, of 1280 of 59, of 1280 of 61, of 1280 of 62, of 1280 63 and 1280 64 following content:

"1280 58	The best assessment of the expected cash flows on reinsurance asset
1280 59	Margin under agreements of reinsurance
1280 61	Reinsurance asset under the risk amendment on non-financial risk
1280 62	The best assessment of the expected cash flows of asset of reinsurance on the arisen insurance losses
1280 63	The risk amendment on non-financial risk of asset of reinsurance on the arisen insurance losses
1280 64	Margin indemnification component under agreements of reinsurance";

in paragraph 2:

after account 2060 05 to add with accounts of 2060 of 06, of 2060 07 and 2060 08 following content:

"2060 06	The best assessment of the expected cash flows of asset of reinsurance on the arisen insurance losses
2060 07	The risk amendment on non-financial risk of asset of reinsurance on the arisen insurance losses
2060 08	Asset according to insurance contracts (reinsurance)";

numbers and account names 2170, 2170 01, 2170 of 03, 2170 of 22, 2170 of 23, 2170 of 24, 2170 of 25, 2170 of 26, 2170 28 and 2170 29 to exclude;

numbers and account names 2600, of 2610, 2620 and 2630 to exclude;

in paragraph 3:

state account names 3380 and 3380 01 in the following edition:

"3380	Remunerations to payment
3380 01	Remunerations on the securities released";

state the account name 3390 in the following edition:

"3390

Other short-term accounts payable and agreement obligations of insurance";

state the account name 3390 11 in the following edition:

"3390 11

Obligations on cash flows on the rest of covering of insurance contracts (reinsurance)";

state account names 3390 13 and 3390 14 in the following edition:

"3390 13	Loss component (obligations on cash flows on the rest of covering of insurance contracts (reinsurance)
3390 14	Loss component (under the risk amendment on non-financial risk on the rest of covering of insurance contracts (reinsurance)";

state the account name 3390 17 in the following edition:

"3390 17

Obligations on cash flows according to insurance contracts (reinsurance) on the arisen losses";

after account 3390 20 to add with accounts of the 3390th 21, of 3390 22 and 3390 23 following content:

"3390 21	The risk amendment on non-financial risk on the arisen losses
3390 22	Obligations under the withheld agreements of reinsurance
3390 23	Margin according to insurance contracts (reinsurance)";

after account 3390 54 to add with account 3390 55 following contents:

"3390 55

Margin under the withheld agreements of reinsurance";

in paragraph 4:

after account 4030 96 to add with the account 4040 following contents:

"4040

Insurance agreement obligations";

state the account name 4040 11 in the following edition:

"4040 11

The best assessment of the expected cash flows on the rest of covering of insurance contracts (reinsurance)";

14, 4040 15 and 4040 16 to state account names 4040 in the following edition:

"4040 14	Loss component (by the best assessment of the expected cash flows on the rest of covering of insurance contracts (reinsurance)
4040 15	Loss component (under the risk amendment on non-financial risk on the rest of covering of insurance contracts (reinsurance)
4040 16	Margin under the withheld agreements of reinsurance";

after account 4040 19 to add with accounts of the 4040th 21, of 4040 22 and 4040 23 following content:

"4040 21	Obligations on cash flows according to insurance contracts (reinsurance) on the arisen losses
4040 22	The risk amendment on non-financial risk on the arisen losses
4040 23	Obligations on cash flows on the rest of covering of the withheld agreements of reinsurance";

numbers and account names 4160 and 4160 01 to exclude;

in paragraph 5:

after account 5460 to add with the account of 5461 following contents:

"5461

Financial risk according to insurance contracts (reinsurance)";

in paragraph 6:

after account 6280 09 to add with account 6280 30 following contents:

"6280 30

Income according to insurance contracts";

state the account name 6280 32 in the following edition:

"6280 32

Financial incomes on insurance (reinsurance)";

in paragraph 7:

state the account name 7220 in the following edition:

"7220

Tax expenses and to other obligatory payments in the budget";

numbers and account names 7310 11 and 7310 12 to exclude;

after account 7470 37 to add with account 7470 38 following contents:

"7470 38

Expenses in the form of component of loss of obligations on cash flows according to insurance contracts";

in paragraph 9:

after account 8780 07 to add with account 8780 08 following contents:

"8780 08

Financial incomes on Islamic insurance";

after account 8840 08 to add with account 8840 09 following contents:

"8840 09

The risk amendment on non-financial risk on the arisen losses for Islamic insurance companies";

to exclude number and the account name 8850 03;

to exclude number and the account name 8850 05;

after account 8850 06 to add with accounts of the 8850th 07, the 8850th 08, the 8850th 09, 8850 10 and 8850 11 following content:

"8850 07	The best assessment of the expected cash flows on reinsurance asset for Islamic insurance companies
8850 08	Margin under the withheld agreements of Islamic reinsurance
8850 09	Reinsurance asset under the risk amendment on non-financial risk for Islamic insurance companies
8850 10	The best assessment of the expected cash flows of asset of reinsurance on the arisen insurance losses for Islamic insurance companies
8850 11	The risk amendment on non-financial risk of asset of reinsurance on the arisen insurance losses for Islamic insurance companies";

in Chapter 3:

in paragraph 1:

to state the description of account 1060 01 in the following edition:

"1060 01" other money" (active).

Appointment: accounting of the amounts of other money in the national and foreign currencies unaccounted on balance sheet accounts No. 1010, 1020 and 1030.

On the debit of the account the amount of money, having temporary and accidental nature which at the time of origin are not carried out according to other balance sheet accounts is carried out.

On the credit of the account the amount of money in case of write-off is carried out.";

after the description of account 1060 01 to add with numbers, names and descriptions of accounts 1071 and 1072 of the following content:

"1071" electronic money issued by National Bank of the Republic of Kazakhstan" (active).

Appointment: Accounting of the amounts of electronic money issued by National Bank of the Republic of Kazakhstan.

On the debit of the account the amounts of electronic money issued by National Bank of the Republic of Kazakhstan are carried out.

On the credit of the account write-off of the amounts of electronic money issued by National Bank of the Republic of Kazakhstan is carried out.

1072 "Electronic money issued by banks and the National operator of mail" (active).

Purpose of the account: Accounting of the amounts of electronic money issued by banks and the National operator of mail.

On the debit of the account the amounts of electronic money issued by banks and the National operator of mail are carried out.

On the credit of the account write-off of the amounts of electronic money issued by banks and the National operator of mail is carried out.";

to state the description of account 1120 01 in the following edition:

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

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

On the debit of the account nominal value of the current 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 current financial asset in case of its realization, transfer is carried out to other category, and also payment delay.";

to state the description of account 1270 30 in the following edition:

"Imputed incomes in the form of remuneration on the 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 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 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 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.";

numbers, names and descriptions of accounts of 1270 of 41, of 1270 of 42, of 1270 of 44, 1270 45 and 1270 46 to exclude;

after the description of account 1280 22 to add with numbers, names and descriptions of accounts 1280 31 and 1280 32 following of content:

"1280 31" asset according to insurance contracts (reinsurance)".

Appointment: accounting of the amounts of current assets according to the insurance contracts (reinsurance) estimated based on approach of bonus allotment and on general model to assessment.

On the debit of the account the amount of current assets according to the insurance contracts (reinsurance) estimated based on approach of bonus allotment and on general model to assessment is carried out.

On the credit of the account write-off of the amounts of current assets according to the insurance contracts (reinsurance) estimated based on approach of bonus allotment and on general model to assessment is carried out.

1280 32 "Asset under the withheld agreements of reinsurance".

Appointment: accounting of the amounts of current assets under the withheld agreements of reinsurance estimated based on bonus allotment approach.

On the debit of the account the amount of current assets under the withheld agreements of reinsurance estimated based on bonus allotment approach is carried out.

On the credit of the account write-off of the amounts of current assets under the withheld agreements of reinsurance estimated based on bonus allotment approach is carried out.";

numbers, names and descriptions of accounts of 1280 of 47, of 1280 of 48, of 1280 of 49, 1280 50 and 1280 51 to exclude;

after the description of account 1280 57 to add with numbers, names and descriptions of accounts of 1280 of 58, of 1280 of 59, of 1280 of 61, of 1280 of 62, of 1280 63 and 1280 64 following content:

"1280 58" best assessment of the expected cash flows on reinsurance asset" (active).

Appointment: accounting of present value of future cash flows on groups of agreements of reinsurance.

On the debit of the account present value of future cash flows on groups of agreements of reinsurance, and also its increase is reflected.

On the credit of the account reduction or write-off of present value of future cash flows on groups of agreements of reinsurance is reflected.

1280 59 "Margin under agreements of reinsurance" (active).

Appointment: accounting of margin for the services in groups of agreements of reinsurance provided by the agreement.

On the debit of the account the margin for the services in groups of agreements of reinsurance provided by the agreement is reflected.

On the credit of the account depreciation and (or) write-off of margin for the services in groups of agreements of reinsurance provided by the agreement is reflected.

1280 61 "Reinsurance asset under the risk amendment on non-financial risk" (active).

Appointment: accounting of asset of reinsurance under the risk amendment on non-financial risk.

On the debit of the account the reinsurance asset under the risk amendment on non-financial risk is reflected.

On the credit of the account reduction and (or) write-off of asset of reinsurance under the risk amendment on non-financial risk is reflected.

1280 62 "The best assessment of the expected cash flows of asset of reinsurance on the arisen insurance losses".

Appointment: accounting of asset of reinsurance on the arisen insurance losses.

On the debit of the account the reinsurance asset on cash flows on the arisen insurance losses is reflected.

On the credit of the account reduction and (or) write-off of asset of reinsurance on cash flows on the arisen insurance losses is reflected.

1280 63 "The risk amendment on non-financial risk of asset of reinsurance on the arisen insurance losses" (active).

Appointment: accounting of the risk amendment on non-financial risk of asset of reinsurance on the arisen insurance losses.

On the debit of the account the risk amendment on non-financial risk of asset of reinsurance on the arisen insurance losses is reflected.

On the credit of the account reduction and (or) write-off accounting of the risk amendment on non-financial risk of asset of reinsurance on the arisen insurance losses is reflected.

1280 64 "Margin indemnification component under agreements of reinsurance" (active).

Appointment: accounting of component of indemnification of margin for the services in groups of agreements of reinsurance provided by the agreement.

On the debit of the account the margin indemnification component for the services in groups of agreements of reinsurance provided by the agreement is reflected.

On the credit of the account depreciation and (or) write-off of component of indemnification of margin for the services in groups of agreements of reinsurance provided by the agreement is reflected.";

after the description of account 2060 05 to add with numbers, names and descriptions of accounts of 2060 of 06, of 2060 07 and 2060 08 following content:

"2060 06" best assessment of the expected cash flows of asset of reinsurance on the arisen insurance losses".

Appointment: accounting of asset of reinsurance on the arisen insurance losses.

On the debit of the account the reinsurance asset on cash flows on the arisen insurance losses is reflected.

On the credit of the account reduction and (or) write-off of asset of reinsurance on cash flows on the arisen insurance losses is reflected.

2060 07 "The risk amendment on non-financial risk of asset of reinsurance on the arisen insurance losses" (active).

Appointment: accounting of the risk amendment on non-financial risk of asset of reinsurance on the arisen insurance losses.

On the debit of the account the risk amendment on non-financial risk of asset of reinsurance on the arisen insurance losses is reflected.

On the credit of the account reduction and (or) write-off accounting of the risk amendment on non-financial risk of asset of reinsurance on the arisen insurance losses is reflected.

2060 08 "Asset according to insurance contracts (reinsurance)" (active).

Appointment: accounting of the amounts of non-current assets according to the insurance contracts (reinsurance) estimated based on approach of bonus allotment and on general model to assessment.

On the debit of the account the amount of non-current assets according to the insurance contracts (reinsurance) estimated based on approach of bonus allotment and on general model to assessment is carried out.

On the credit of the account write-off of the amounts of non-current assets according to the insurance contracts (reinsurance) estimated based on approach of bonus allotment and on general model to assessment is carried out.";

numbers, names and descriptions of accounts of 2170 of 01, of 2170 of 03, of 2170 of 22, of 2170 of 23, of 2170 of 24, of 2170 of 25, of 2170 of 26, 2170 28 and 2170 29 to exclude;

numbers, names and descriptions of accounts 2610, 2620 and 2630 to exclude;

to state the name and the description of account 2930 in the following edition:

"2930" construction in progress (active).

Appointment: accounting of the amounts which are subject to reflection as construction in progress.

On the debit of the account the amount of the incured costs for incomplete capital construction is carried out.

On the credit of the account write-off of the amounts of the incured costs for capital construction in case of their reference on the cost of fixed asset, expenses or other disposal is carried out.";

to state the description of account 3380 01 in the following edition:

"3380 01" remunerations on the securities released" (passive).

Appointment: accounting of the amounts of remunerations on the securities released by the organization.

On the credit of the account the amount of remunerations on the securities released by the organization is carried out.

On the debit of the account write-off of the amounts of remunerations on the released securities in case of their payment by the organization is carried out.";

to state the name and the description of account 3390 11 in the following edition:

"3390 11" obligations on cash flows on the rest of covering of insurance contracts (reinsurance)" (passive).

Appointment: accounting of obligations on cash flows on the rest of covering of the insurance contracts (reinsurance) estimated based on approach of bonus allotment and on general model to assessment.

On the credit of the account obligations on cash flows on the rest of covering of the insurance contracts (reinsurance) estimated based on approach of bonus allotment and on general model to assessment are reflected.

On the debit of the account write-off/reduction of obligations on cash flows on the rest of covering of the insurance contracts (reinsurance) estimated based on approach of bonus allotment and on general model to assessment is reflected.";

names and descriptions of accounts 3390 13 and 3390 14 to state in the following edition:

"3390 13" component of loss (the obligation on cash flows on the rest of covering of insurance contracts (reinsurance)" (passive).

Appointment: accounting of component of loss of the obligation on cash flows on the rest of covering of insurance contracts (reinsurance).

On the credit of the account the obligation loss component on cash flows on the rest of covering of insurance contracts (reinsurance) is reflected.

On the debit of the account reduction of component of loss of the obligation on cash flows on the rest of covering of insurance contracts (reinsurance) is reflected.

3390 14 "Loss component (under the risk amendment on non-financial risk on the rest of covering of insurance contracts (reinsurance)" (passive).

Appointment: accounting of component of loss of the risk amendment on non-financial risk on the rest of covering of insurance contracts (reinsurance).

On the credit of the account the loss component under the risk amendment on non-financial risk on the rest of covering of insurance contracts (reinsurance) is reflected.

On the debit of the account reduction of component of loss under the risk amendment on non-financial risk on the rest of covering of insurance contracts (reinsurance) is reflected.";

names and descriptions of accounts of the 3390th 17, 3390 18 and 3390 19 to state in the following edition:

"3390 17" obligations on cash flows according to insurance contracts (reinsurance) on the arisen losses" (passive).

Appointment: accounting of obligations, on the arisen insurance losses, the last periods including cash flows on agreement performance in relation to services (according to insurance contracts (reinsurance), (estimated based on approach of bonus allotment and on general model to assessment).

On the credit of the account agreement obligations of insurance (reinsurance), estimated based on approach of bonus allotment and on general model to assessment, on the arisen insurance losses are reflected.

On the debit of the account write-off/reduction of agreement obligations of insurance (reinsurance), estimated based on approach of bonus allotment and on general model to assessment, on the arisen insurance losses is reflected.

3390 18 "Insurance premiums according to insurance contracts" (counterpassive).

Appointment: accounting of the estimative amount of future cash flows according to insurance contracts.

On the debit of the account the estimative amount of future cash flows according to insurance contracts is reflected.

On the credit of the account write-off and (or) reduction of the estimative amount of future cash flows according to insurance contracts is reflected.

3390 19 "Insurance premiums under the issued agreements of reinsurance" (counterpassive).

Appointment: accounting of the estimative amount of future cash flows under the issued agreements of reinsurance.

On the debit of the account the estimative amount of future cash flows under the issued agreements of reinsurance is reflected.

On the credit of the account write-off and (or) reduction of the estimative amount of future cash flows under the issued agreements of reinsurance is reflected.";

after the description of account 3390 20 to add with numbers, names and descriptions of accounts of the 3390th 21, of 3390 22 and 3390 23 following content:

"3390 21" risk amendment on non-financial risk on the arisen losses" (passive).

Appointment: accounting of the risk amendment on non-financial risk on the arisen losses.

On the credit of the account the risk amendment on non-financial risk on the arisen losses is reflected.

On the debit of the account reduction and (or) write-off of the risk amendment by non-financial risk on the arisen losses is reflected.

3390 22 of "The obligation under the withheld agreements of reinsurance".

Appointment: accounting of obligations under the withheld agreements of reinsurance.

On the credit of the account obligations under the withheld agreements of reinsurance are reflected.

On the debit of the account write-off/reduction of obligations under the withheld agreements of reinsurance is reflected.

3390 23 "Margin according to insurance contracts (reinsurance)"

Appointment: accounting of margin for the services in groups of insurance contracts (reinsurance) provided by the agreement.

On the credit of the account the margin for the services provided by the agreement is reflected.

On the debit of the account write-off of margin for the services provided by the agreement is reflected.";

after the description of account 3390 54 to add with number, the name and the description of account 3390 55 following contents:

"3390 55" margin under the withheld agreements of reinsurance" (passive).

Appointment: accounting of margin for the services in group of agreements of reinsurance provided by the agreement.

On the credit of the account the margin for the services in group of agreements of reinsurance provided by the agreement is reflected.

On the debit of the account write-off of margin for the services in group of agreements of reinsurance provided by the agreement is reflected.";

to state the name and the description of account 4040 11 in the following edition:

"4040 11" best assessment of the expected cash flows on the rest of covering of insurance contracts (reinsurance)" (passive).

Appointment: accounting of the best assessment of the expected cash flows on the rest of covering of the insurance contracts (reinsurance) estimated based on approach of bonus allotment and on general model to assessment.

On the credit of the account the best assessment of the expected cash flows on the rest of covering of the insurance contracts (reinsurance) estimated based on approach of bonus allotment and on general model to assessment is reflected.

On the debit of the account write-off and (or) reduction of the best assessment of the expected cash flows on the rest of covering of the insurance contracts (reinsurance) estimated based on approach of bonus allotment and on general model to assessment in case of change of estimations is reflected.";

names and descriptions of accounts of the 4040th 14, 15, the 4040th 16, 4040 17 and 4040 18 to state the 4040th in the following edition:

"4040 14" component of loss (by the best assessment of the expected cash flows)" (passive). Loss component (by the best assessment of the expected cash flows on the rest of covering of insurance contracts (reinsurance)" (passive).

Appointment: accounting of component of loss by the best assessment of the expected cash flows on the rest of covering of insurance contracts (reinsurance).

On the credit of the account the loss component by the best assessment of the expected cash flows on the rest of covering of insurance contracts (reinsurance) is reflected.

On the debit of the account reduction of component of loss by the best assessment of the expected cash flows on the rest of covering of insurance contracts (reinsurance) is reflected.

4040 15 "Loss component (under the risk amendment on non-financial risk on the rest of covering of insurance contracts (reinsurance)" (passive).

Appointment: accounting of component of loss under the risk amendment on non-financial risk on the rest of covering of insurance contracts (reinsurance).

On the credit of the account the loss component under the risk amendment on non-financial risk on the rest of covering of insurance contracts (reinsurance) is reflected.

On the debit of the account reduction of component of loss under the risk amendment on non-financial risk on the rest of covering of insurance contracts (reinsurance) is reflected.

4040 16 "Margin under the withheld agreements of reinsurance" (passive).

Appointment: accounting of margin for the services in group of the withheld agreements of reinsurance provided by the agreement.

On the credit of the account the margin for the services in group of the withheld agreements of reinsurance provided by the agreement is reflected.

On the debit of the account write-off of margin for the services in group of the withheld agreements of reinsurance provided by the agreement is reflected.

4040 17 "Insurance premiums according to insurance contracts" (counterpassive).

Appointment: accounting of the estimative amount of future cash flows according to insurance contracts.

On the debit of the account the estimative amount of future cash flows according to insurance contracts is reflected.

On the credit of the account write-off and (or) reduction of the estimative amount of future cash flows according to insurance contracts is reflected.

4040 18 "Insurance premiums under the issued agreements of reinsurance" (counterpassive).

Appointment: accounting of the estimative amount of future cash flows under the issued agreements of reinsurance.

On the debit of the account the estimative amount of future cash flows under the issued agreements of reinsurance is reflected.

On the credit of the account write-off and (or) reduction of the estimative amount of future cash flows under the issued agreements of reinsurance is reflected.";

after the description of account 4040 19 to add with numbers, names and descriptions of accounts of the 4040th 21, of 4040 22 and 4040 23 following content:

"4040 21" obligations on cash flows according to insurance contracts (reinsurance) on the arisen losses" (passive).

Appointment: accounting of agreement obligations of insurance (reinsurance) on the arisen insurance losses including cash flows on agreement performance in relation to services of last periods.

On the credit of the account agreement obligations of insurance (reinsurance) on the arisen insurance losses are reflected.

On the debit of the account write-off/reduction of agreement obligations of insurance (reinsurance) on the arisen insurance losses is reflected.

4040 22 "The risk amendment on non-financial risk on the arisen losses" (passive).

Appointment: accounting of the risk amendment on non-financial risk on the arisen losses.

On the credit of the account the risk amendment on non-financial risk on the arisen losses is reflected.

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