RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of December 24, 2025 No. 105

About modification and amendments in some resolutions of Board of National Bank of the Republic of Kazakhstan concerning conducting financial accounting and recognition voided 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 concerning conducting financial accounting are made, according to appendix 1 to this resolution (further – the List).

2. Recognize invalid 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 is subject to official publication and becomes effective since January 1, 2026, except for paragraphs of the twenty seventh, thirty sixth, thirty seventh, eighty fifth, hundred second, hundred third, hundred fourth, hundred fifth, hundred sixth Item 3 of the List which become effective since April 1, 2026.

It is approved Ministry of Finance of the Republic of Kazakhstan

 

Appendix 1

to the Resolution of the Chairman of National Bank of the Republic of Kazakhstan of December 24, 2025 No. 105

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

1. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of November 30, 2007 No. 134 "About approval of the Instruction for conducting financial accounting of confidential transactions and custodial activities of the second level by banks and branches of banks - nonresidents of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 5089) the following changes:

state heading in the following edition:

"About approval of the Instruction for conducting financial accounting by banks of the second level, branches of banks - nonresidents of the Republic of Kazakhstan, Development Bank of Kazakhstan joint-stock company and the mortgage organizations";
state preamble in the following edition:

"According to 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 12) of the paragraph of the fourth of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of National Bank of the Republic of Kazakhstan" 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 banks of the second level, branches of banks - nonresidents of the Republic of Kazakhstan, by Development Bank of Kazakhstan joint-stock company and the mortgage organizations".

The instruction for conducting financial accounting of confidential transactions and custodial activities of the second level by banks and branches of banks - nonresidents of the Republic of Kazakhstan, approved by the specified resolution to state in edition according to appendix to this List of some resolutions of Board of National Bank of the Republic of Kazakhstan to which changes concerning conducting financial accounting are made.

2. 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) the following changes and amendments:

state preamble in the following edition:

"According to 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 12) of the paragraph of the fourth of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of National Bank of the Republic of Kazakhstan" Board of National Bank of the Republic of Kazakhstan DECIDES:";

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 subitem 2) of Item 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting", 12) of the paragraph of the fourth of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of National Bank of the Republic of Kazakhstan" and is intended by the subitem 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 mortgage organizations and legal entities which were earlier subsidiary banks), professional participants of the security market of the Republic of Kazakhstan, the organizations performing microfinancial activities, insurance brokers, the organization guaranteeing implementation of insurance payments to insurers (insured, to beneficiaries) in case of liquidation of insurance companies, on accounts of financial accounting for creation of the financial reporting, and also for group and the current reflection of elements of the reporting under accounting data in value term of insurance brokers by branches - nonresidents of the Republic of Kazakhstan (further – the organizations) on accounts of financial accounting for creation of the reporting under accounting data.";

in Chapter 2:

in paragraph 1:

after account 1030 to add with the account 1040 following contents:

"1040

Money on correspondent accounts";

in paragraph 3:

after account 3050 06 to add with account 3050 07 following contents:

"3050 07

The obligation on return of the securities accepted on transactions "the return by repo"";

after account 3380 02 to add with account 3380 03 following of content:

"3380 03

The obligation in the form of the reward earned on the securities accepted on transactions "the return by repo"";

in Chapter 3:

in paragraph 1:

after the description of account 1030 to add with number, the name and the description of the account 1040 following contents:

"1040" money on correspondent accounts" (active).

Purpose of the account: Accounting of amounts of money on the correspondent accounts opened in the National Bank of the Republic of Kazakhstan, corresponding banks and the organizations performing separate types of banking activities.

On the debit of the account amounts of money, arrived on the correspondent account opened in the National Bank of the Republic of Kazakhstan, corresponding bank and the organizations performing separate types of banking activities are carried out.

On the credit of the account write-off of amounts of money from the correspondent account opened in the National Bank of the Republic of Kazakhstan, corresponding bank and the organizations performing separate types of banking activities is carried out.";

to state the name and 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. No. 1010, 1020, 1030, 1040 and 1050.

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 3050 06 to add with number, the name and the description of account 3050 07 following contents:

"3050 07 Obligation on return of the securities accepted on transactions "the return by repo".

Appointment: Accounting of the amounts of the obligation estimated at fair value, on return of the sold securities accepted as providing on transaction "the return by repo".

On the credit of the account the amount of the obligation estimated at fair value on return of the sold securities accepted as providing on transaction "the return by repo", negative revaluation of fair value of the obligation is carried out.

On the debit of the account write-off of the obligation estimated at fair value on return of the sold securities accepted as providing on transaction "the return by repo", positive revaluation of fair value of the obligation is carried out.";

after the description of account 3380 02 to add with number, the name and the description of account 3380 03 following of content:

"3380 03 Obligation in the form of the reward earned on the securities accepted on transactions "the return by repo".
Appointment: Accounting of the amounts of the obligation of the organization in the form of the reward earned on the securities accepted on transaction "the return by repo".

On the credit of the account the obligation amount in the form of the reward earned on the securities accepted on transaction "the return by repo" is carried out.

On the debit of the account write-off of the amounts of the obligation in the form of the reward earned on the securities accepted on transaction "the return by repo" is carried out.

3. 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, Development Bank of Kazakhstan joint-stock company and branches of banks - nonresidents of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 6793) the following changes and amendments:

state preamble in the following edition:

"According to 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 12) of the paragraph of the fourth of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of National Bank of the Republic of Kazakhstan" Board of National Bank of the Republic of Kazakhstan DECIDES:";

in 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, approved by the specified resolution:

in Chapter 1:

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 subitem 2) of Item 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting", 12) of the paragraph of the fourth of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of National Bank of the Republic of Kazakhstan" and is intended by the subitem 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 also it is 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.";

in Item 8:

account group 2790 to state the name in the following edition:

"2790

Advance payment of debt and income";

in Item 9:

account group 3000 to state the name in the following edition:

"3000

The authorized capital and the redeemed shares";

in Chapter 2:

in paragraph 1:

to exclude number and the account name 1267;

after account 1861 to add with the account 1862 following of content:

"1862

Guarantee fees, security payments";

in paragraph 2:

after account 2052 to add with the account 2053 following of content:

"2053

The loans obtained from other banks with for up to month";

state the account name 2054 in the following edition:

"2054

The loans obtained from other banks with for up to year";

to exclude number and the account name 2131;

state the account name 2202 in the following edition:

"2202

Not invested current account balances, the money of clients intended for accounting on the terms of custodial agreements";

to exclude number and the account name 2240;

state the account name 2242 in the following edition:

"2242

Not invested current account balances, the money of clients of person performing functions of the nominee holder intended for accounting including based on the corresponding license of Committee of the International financial center "Astana" on regulation of the financial services opened by banks";

state the account name 2306 in the following edition:

"2306

The redeemed securities";

to exclude number and the account name 2707;

state account names 2790 and 2792 in the following edition:

"2790	Advance payment of debt and income
2792	Advance payment on the granted loans";

after account 2865 to add with the account 2866 following contents:

"2866

Obligations according to transactions of the client";

in paragraph 3:

state the account name 3000 in the following edition:

"3000

The authorized capital and the redeemed shares";

in paragraph 4:

to exclude number and the account name 4267;

after account 4456 to add with the account 4458 following contents:

"4458

Income in type of adjustment of book value according to issued securities and (or) in the form of value adjustment of the securities provided at the non-market rate of percent";

in paragraph 5:

to exclude number and the account name 5229;

after account 5309 to add with the account 5311 following contents:

"5311

Expenses in the form of adjustment of book value on the securities considered on depreciated cost and (or) in the form of value adjustment of the securities provided at the non-market rate of percent";

state the account name 5754 in the following edition:

"5754

Expenses in payment type, charges, fees in special funds, including in "Kazakhstan Fund of Guaranteeing Deposits" joint-stock company, in guarantee fund Fund of Development of Entrepreneurship Lady Joint-stock company;

in paragraph 7:

after account 7250 to add with the account 7260 following contents:

"7260

Other assets of the clients who are not corresponding to IFRS recognition criteria";

7500, of 7535, of 7536, of 7542, 7543 and 7544 to state account names in the following edition:

"7500	Loans on which rights to claim are accepted in trust management
7535	Loans on which rights to claim are accepted in trust management
7536	Overdue loans on which rights to claim are accepted in trust management
7542	The added remuneration on loans on which rights to claim are accepted in trust management
7543	Penalty (penalty, penalty fee) on loans on which rights to claim are accepted in trust management
7544	Overdue remuneration on loans on which rights to claim are accepted in trust management";

in Chapter 3:

in paragraph 1:

to exclude number, the name and the description of account 1267;

after the description of account 1861 to add with number, the name and the description of the account 1862 following of content:

"1862. Guarantee fees, security payments (active).

Purpose of the account: Accounting of amounts of money of bank in the form of the fees, payments listed in international payment systems, the exchanges, clearing platforms and other organizations for the purpose of participation, membership, ensuring calculations and guaranteeing obligations.

On the debit of the account amounts of money of bank and the mortgage organization transferred in quality of the guarantee fees and security payments are carried out.

On the credit of the account write-off of the amounts of money of bank and mortgage organization transferred in quality of the guarantee fees, security payments is carried out.";

after the description of account 2052 to add with number, the name and the description of the account 2053 following of content:

"2053. The loans obtained from other banks with for up to month (passive).

Purpose of the account: Accounting of the loan amounts received from other banks for a period of up to one month inclusive.

On the credit of the account loan amounts, received from other bank for a period of up to month of year are carried out.

On the debit of the account write-off of the loan amounts received for up to month in case of their repayment is carried out.";
to state the name and the description of account 2054 in the following edition:

"2054. The loans obtained from other banks with for up to year (passive).

Purpose of the account: Accounting of the loan amounts received from other banks for a period of one month up to one year inclusive.

On the credit of the account loan amounts, received from other bank for a period of one month up to one year are carried out.

On the debit of the account write-off of the loan amounts received by term from one month to one year in case of their repayment is carried out.";

to exclude number, the name and the description of account 2131;

to state the name and the description of account 2202 in the following edition:

"2202. Not invested current account balances, the money of clients intended for accounting on the terms of custodial agreements (passive).

Purpose of the account: Accounting of not invested remaining balance of money on the current accounts intended for accounting of money of the clients managing investment portfolio, the Voluntary accumulation pension fund, accepted by banks on the terms of custodial agreements.

On the credit of the account amounts of money, accepted by banks on the terms of the custodial agreement, arrived on the current accounts intended for accounting of money of the clients managing investment portfolio, the Voluntary accumulation pension fund, opened by banks custodians are carried out.

On the debit of the account write-off of the arrived amounts of money from the current accounts intended for accounting of money of the clients managing investment portfolio, the Voluntary accumulation pension fund, to destination in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan is carried out.";

to exclude number, the name and the description of account 2240;

to state number, the name and the description of account 2242 in the following edition:

"2242. Not invested current account balances, the money of clients of person performing functions of the nominee holder intended for accounting including based on the corresponding license of Committee of the International financial center "Astana" on regulation of the financial services opened by banks (passive).

Purpose of the account: Accounting of not invested remaining balance of money on the current accounts intended for accounting of money of clients of person performing functions of the nominee holder including based on the corresponding license of Committee of the International financial center "Astana" on regulation of the financial services opened by banks on the terms of agreements of bank servicing and (or) nominal continence and (or) custodial agreements.

On the credit of the account amounts of money, arrived on the current accounts intended for accounting of money of clients of person performing functions of the nominee holder including based on the corresponding license of Committee of the International financial center "Astana" on regulation of the financial services opened by banks are carried out.

On the debit of the account write-off of the arrived amounts of money from the current accounts intended for accounting of money of clients of person performing functions of the nominee holder including based on the corresponding license of Committee of the International financial center "Astana" on regulation of the financial services opened by banks, to destination in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan is carried out.";

to state number, the name and the description of account 2306 in the following edition:

"2306. The redeemed securities (counterpassive).

Purpose of the account: Accounting of nominal value of the securities redeemed from their holders.

On the debit of the account nominal value of the securities redeemed from their holders is carried out.

On the credit of the account write-off of nominal value of the redeemed securities in case of their sale to other holders, or their cancellation is carried out.";

to exclude number, the name and the description of account 2707;

to state number, the name and the description of account 2792 in the following edition:

"2792. Advance payment on the granted loans.

Purpose of the account: Accounting of the amounts of prepaid remuneration and the principal debt on the granted loans relating to future period and other amounts defined by the agreement of bank loan.

On the credit of the account the amounts of prepaid remuneration and the principal debt on the granted loans relating to future period and other amounts defined by the agreement of bank loan are carried out.

On the debit of the account write-off of the amounts of prepaid remuneration and the principal debt on the granted loans relating to future period and other amounts defined by the agreement of bank loan is carried out.";

after the description of account 2865 to add with number, the name and the description of the account 2866 following contents:

"2866. Obligations according to transactions of the client (passive).

Purpose of the account: Accounting of the amounts of obligations of bank to clients according to the transactions of clients which are subject to state or other registration and (or) according to the transactions which are not subject to state or other registration, but providing the subsequent registration of subject of the transaction for the period between the moment of the conclusion of the transaction by the client and the moment of the state or other registration of the transaction or subject of the transaction.

On the credit of the account the amounts of the obligation of bank to clients according to the transactions of clients which are subject to state or other registration and (or) according to the transactions which are not subject to state or other registration, but providing the subsequent registration of subject of the transaction for the period between the moment of the conclusion of the transaction by the client and the moment of the state or other registration of the transaction or subject of the transaction are carried out.

On the debit of the account write-off of the amounts of obligations of bank to clients according to the transactions of clients which are subject to state or other registration and (or) according to the transactions which are not subject to state or other registration, but providing the subsequent registration of subject of the transaction for the period between the moment of the conclusion of the transaction by the client and the moment of the state or other registration of the transaction or subject of the transaction is carried out.";

to exclude number, the name and the description of account 4267;

after the description of account 4456 to add with number, the name and the description of the account 4458 following contents:

"4458. The income in type of adjustment of book value according to issued securities and (or) in the form of value adjustment of the securities provided at the non-market rate of percent.

Purpose of the account: Accounting of the amounts of the income intended for accounting of the amounts in the form of adjustment of the securities issued at the non-market rate of percent at the time of initial recognition of the financial liability.

On the credit of the account the amounts of the income intended for accounting of the amounts in the form of adjustment of the securities issued at the non-market rate of percent at the time of initial recognition of the financial liability are carried out.

On the debit of the account write-off of the amounts of the income into the balance sheet account No. 4999 is carried out.";

to exclude number, the name and the description of account 5229;

after the description of account 5309 to add with number, the name and the description of the account 5311 following contents:

"5311. Expenses in the form of adjustment of book value on the securities considered on depreciated cost and (or) in the form of value adjustment of the securities provided at the non-market rate of percent.

Purpose of the account: Accounting of expense amounts in the form of adjustment of book value on the securities considered on depreciated cost and (or) in the form of value adjustment of the securities provided at the non-market rate of percent.

On the debit of the account expense amounts in the form of adjustment of book value on the securities considered on depreciated cost and (or) in the form of value adjustment of the securities provided at the non-market rate of percent are carried out.

On the credit of the account write-off of the amounts of the incurred expenses on the balance sheet account No. 4999 is carried out.";

to state number, the name and the description of account 5754 in the following edition:

"5754. Expenses in payment type, charges, fees in special funds, including in "Kazakhstan Fund of Guaranteeing Deposits" joint-stock company, in guarantee fund joint-stock company "Fund of development of entrepreneurship "Lady".

Purpose of the account: Accounting of expense amounts on implementation of payments, charges, fees in special funds, including compulsory calendar, additional and extraordinary contributions in "Kazakhstan Fund of Guaranteeing Deposits" joint-stock company, fees in guarantee fund Joint-stock company "Fund of development of entrepreneurship "Lady".

On the debit of the account expense amounts on implementation of payments, charges, fees to special funds, including compulsory calendar, additional and extraordinary contributions in "Kazakhstan Fund of Guaranteeing Deposits" joint-stock company, fees in guarantee fund joint-stock company "Fund of development of entrepreneurship "Lady" are carried out.

On the credit of the account write-off of the amounts of the incurred expenses on the balance sheet account No. 4999 is carried out.";

to state number, the name and the description of account 7250 in the following edition:

"7250. The property accepted in providing (pledge) obligations of the client.

Purpose of the account: Accounting of property value (except for money), the client accepted in providing (pledge) obligations, including the property arriving in the future.

On receipt of the account the property value (except for money), obligation of the client assumed in providing (pledge), including the property arriving in the future, available in case of the conclusion of the pledge agreement is carried out and (or) with the frequency established by internal documents of bank on receipt of the account positive revaluation of property value, accepted in providing (pledge) is carried out.

On account expense with the frequency established by internal documents negative revaluation of property value, accepted in providing (pledge) or write-off of the property accepted in providing (pledge) including the property arriving in the future and also in case of their return to the client or realization of pledged property in case of non-execution by the client of obligations is carried out.";

after the description of account 7250 to add with number, the name and the description of the account 7260 following contents:

"7260. Other assets of the clients who are not corresponding to IFRS recognition criteria.

Purpose of the account: Accounting of the amounts of other assets of the clients who are not corresponding to IFRS recognition criteria.

On the debit of the account the amount of other assets of the clients who are not corresponding to IFRS recognition criteria is carried out.

On the credit of the account write-off of the amounts of the other assets which are not corresponding to IFRS recognition criteria in case of their write-off is carried out.";

numbers, names and descriptions of accounts 7535, of 7536, of 7542, 7543 and 7544 to state in the following edition:

"7535. Loans on which rights to claim are accepted in trust management (active).

Purpose of the account: Accounting of loan amounts on which rights to claim are accepted in trust management.

On the debit of the account loan amounts on which rights to claim are accepted in trust management are carried out.

On the credit of the account write-off of the amounts in case of repayment or emergence of conditions of the return redemption of loans on which rights to claim are accepted in trust management is carried out.

7536. Overdue loans on which rights to claim are accepted in trust management (active).

Purpose of the account: Accounting of the amounts of overdue loans on which rights to claim are accepted in trust management.

On the debit of the account the amounts of overdue loans on which rights to claim are accepted in trust management are carried out.

On the credit of the account write-off of the amounts of overdue loans on which rights to claim are accepted in trust management in case of repayment or emergence of conditions of their return redemption is carried out.

7542. The added remuneration on loans on which rights to claim are accepted in trust management (active).

Purpose of the account: Accounting of the amounts of remuneration on loans on which rights to claim are accepted in trust management.

On the debit of the account the amounts of remuneration on loans on which rights to claim are accepted in trust management are carried out.

On the credit of the account write-off of remuneration on loans in case of their repayment or emergence of conditions of the return redemption of loans is carried out.

7543. Penalty (penalty, penalty fee) on loans on which rights to claim are accepted in trust management (active).

Purpose of the account: Accounting of the amounts of penalty (penalty, penalty fee) paid on loans on which rights to claim are accepted in trust management.

On the debit of the account the penalty amounts (penalty, penalty fee), paid on loans on which rights to claim are accepted in trust management are carried out.

On the credit of the account write-off of the amounts of penalty (penalty, penalty fee) paid on loans on which rights to claim are accepted in trust management is carried out.

7544. Overdue remuneration on loans on which rights to claim are accepted in trust management (active).

Purpose of the account: Accounting of the amounts of overdue remuneration on loans on which rights to claim are accepted in trust management.

On the debit of the account the amounts of overdue remuneration on loans on which rights to claim are accepted in trust management are carried out.

On the credit of the account write-off of overdue remuneration on loans in case of their repayment or emergence of conditions of the return redemption of loans is carried out.".

4. 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) the following changes:

state preamble in the following edition:

"According to 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 12) of the paragraph of the fourth of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of National Bank of the Republic of Kazakhstan" Board of National Bank of the Republic of Kazakhstan DECIDES:";

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

state Item 1 in the following edition:

"1. This Instruction is developed according to 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 12) of the paragraph of the fourth of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of National Bank of the Republic of Kazakhstan" and international accounting standards.";

state Item 23 in the following edition:

"23. In case of placement of the debt securities released by the organization the following accounting entries are performed:

1) on the net value of the placed debt security (on the amount which is not exceeding it nominal value):

Дт	1030	Money on current accounts
Кт	4030 07	The released securities;

2) on the award amount:

Дт	1030	Money on current accounts
Кт	4030 09	Premium to the released securities;

3) on the amount of discount (discount):

Дт	4030 08	Discount on the released securities
Кт	4030 07	The released securities.".

5. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of July 1, 2011 No. 69 "About approval of the Instruction for conducting financial accounting of transactions with the pension assets, target assets and target accumulatings performed by the single accumulation pension fund and the Voluntary accumulation pension funds" (it is registered in the Register of state registration of regulatory legal acts at No. 7118) the following changes and amendment:

state preamble in the following edition:

"According to 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 12) of the paragraph of the fourth of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of National Bank of the Republic of Kazakhstan" Board of National Bank of the Republic of Kazakhstan DECIDES:";

in the Instruction for conducting financial accounting of transactions with the pension assets, target assets and target accumulatings performed performed by the single accumulation pension fund and the Voluntary accumulation pension funds approved by the specified resolution:

state Item 1 in the following edition:

"1. This Instruction is developed according to 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 12) of the paragraph of the fourth of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of National Bank of the Republic of Kazakhstan" the Accounting standard "Accounting and disclosure of information on transactions on pension assets", the approved resolution of Board of National Bank of the Republic of Kazakhstan of July 26, 2013 No. 195 "About approval of the Accounting standard "Accounting and disclosure of information on transactions on pension assets" (it is registered in the Register of state registration of regulatory legal acts at No. 8765) (further - the Standard), international accounting standards also disaggregates conducting financial accounting of the transactions with pension assets performed by the single accumulation pension fund and the Voluntary accumulation pension funds (further - Fund).";

state Item 85 in the following edition:

"85. When forming investment revenue the following accounting entries are performed:

1) on the amount of the available income:

Дт	6110 01	The income connected with receipt of remuneration on the acquired securities
	6110 03	The income connected with depreciation of discount on the acquired securities
	6110 04	The income connected with receipt of remuneration on transactions "the return repo" with securities
	6110 05	Income on depreciation of discount on the placed deposits
	6110 29	The income connected with receipt of remuneration on on-demand deposits
	6110 30	The income connected with receipt of remuneration according to term deposits
	6110 31	The income connected with receipt of remuneration on conditional deposits
	6110 34	The other incomes connected with receipt of remuneration
	6110 35	The income connected with receipt of remuneration on savings deposits
	6110 63	Compensation of negative commission fee
	6110 64	Income on the assets which are in external management
	6150 01	Income from change in value of the securities carried at fair value which changes are reflected in profit or loss
	6240 02	Income from recovery (cancellation) of reserves (provisions) created on the deposits placed in the banks of the second level and the organizations performing separate types of banking activities
	6240 62	Income from recovery (cancellation) of reserves (provisions) created on the securities estimated on depreciated cost
	6250 02	Income from revaluation of foreign currency
	6280 01	Income from sale of the affined precious metals
	6280 05	Income from revaluation of the affined precious metals
	6280 07	Other incomes
	6280 09	Income from purchase - security sale
	6290 09	Income according to transactions the future
	6290 10	Income according to transactions the forward
	6290 11	Income according to transactions the option
	6290 13	Income according to transactions swap
Кт	5610	Retained earnings (uncovered loss) of accounting year;

2) on the amount of the available expenses:

Дт	5610	Retained earnings (uncovered loss) of accounting year
Кт	7310 02	The expenses connected with depreciation of premium to the acquired securities
	7310 04	The expenses connected with payment of remuneration for repo operations with securities
	7310 10	Award depreciation expenses on the placed deposits
	7310 25	The other expenses connected with remuneration payment
	7430 02	Expenses from revaluation of foreign currency
	7440 02	Expenses on forming of reserves (provisions) on the placed deposits
	7440 61	Expenses on forming of reserves (provisions) on the securities estimated on depreciated cost
	7440 62	Expenses on the assets which are in external management
	7470 01	Book value of the affined precious metals
	7470 03	Expenses from change in value of the securities carried at fair value which changes are reflected in profit or loss
	7470 07	Expenses from revaluation of the affined precious metals
	7470 10	Expenses from purchase - security sale
	7470 27	Other commission expenses
	7470 81	Commission expenses for services of stock exchange
	7470 82	Commission expenses for services in broker and dealer activities
	7480 09	Expenses according to transactions the future
	7480 10	Expenses according to transactions the forward
	7480 11	Expenses according to transactions the option
	7480 13	Expenses according to transactions swap.";

add with Item 93-1 of the following content:

"93-1. In case of income distribution on compensation of negative difference between indicator of nominal profitability and the minimum value of profitability the following accounting entry is performed:

Дт	6240 63	Income on compensation of negative difference between indicator of nominal profitability and the minimum value of profitability
Кт	5610	Retained earnings (uncovered loss) of accounting year.".

6. 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) the following changes:

state preamble in the following edition:

"According to 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 12) of the paragraph of the fourth of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of National Bank of the Republic of Kazakhstan" Board of National Bank of the Republic of Kazakhstan DECIDES:";

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

state Item 1 in the following edition:

"1. These rules of the organization of conducting financial accounting (further - Rules) are developed according to the subitem 2) of Item 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" (further - the Law on financial accounting), the subitem 12) of the paragraph of the fourth of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of National Bank of the Republic of Kazakhstan" and determine procedure for the organization of conducting financial accounting by the financial organizations, Development Bank of Kazakhstan joint-stock company, branches of banks - nonresidents of the Republic of Kazakhstan, branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan and branches of insurance brokers - nonresidents of the Republic of Kazakhstan (further - the organizations).".

7. 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 by the insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 8596) the following changes:

state preamble in the following edition:

"According to 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 12) of the paragraph of the fourth of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of National Bank of the Republic of Kazakhstan" Board of National Bank of the Republic of Kazakhstan DECIDES:";

in 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 approved by the specified resolution:

state Item 1 in the following edition:

"1. 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 (further - the Instruction) is developed according to the subitem 2) of Item 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting", article 52-3 of the Law of the Republic of Kazakhstan "About insurance activity" (further - the Law on insurance activity), the subitem 12) of the paragraph of the fourth of part two of Item 19 of the Regulations on National Bank of the Republic of Kazakhstan approved by the Presidential decree of the Republic of Kazakhstan of December 31, 2003 No. 1271 "About approval of the Provision and structure of National Bank of the Republic of Kazakhstan", international accounting standards and disaggregates 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 (further - the insurance (reinsurance) organizations).";

2) of Item 119 to state the subitem in the following edition:

"2) on the amount of exceeding of subjects to payment over the amount of the created obligation on the arisen insurance losses:

Дт	3390 17	Obligations on cash flows according to insurance contracts (reinsurance) on the arisen losses
	7470 41	Insurance expenses on payment
	7470 42	Expenses on implementation of insurance payments for reinsurance
Кт	3390 43	Settlings with reinsurers
	3390 44	Settlings with insurers;

and at the same time:

Дт	7470 41	Insurance expenses on payment
	7470 42	Expenses on implementation of insurance payments for reinsurance
Кт	7470 40	The expenses connected with insurance (reinsurance) activity;";

state Items 126 and 127 in the following edition:

"126. When forming asset of reinsurance under the risk amendment on non-financial risk the following accounting entry is performed:

Дт	1280 61	Reinsurance asset under the risk amendment on non-financial risk
	2060 03	Reinsurance asset under the risk amendment on non-financial risk
Кт	6280 56	Income on forming of asset of reinsurance under the risk amendment on non-financial risk.

127. In case of recognition of expense from reduction of asset of reinsurance under the risk amendment on non-financial risk the following accounting entry is performed:

Дт	7470 33	Expenses on reduction of the risk amendment by non-financial risk
Кт	1280 61	Reinsurance asset under the risk amendment on non-financial risk
	2060 03	Reinsurance asset under the risk amendment on non-financial risk.";

2) of Item 128 to state the subitem in the following edition:

"2) on the amount of requirements to the reinsurance organization:

Дт	1280 46	Requirements to overcautious persons
Кт	1280 58	The best assessment of the expected cash flows on reinsurance asset
	2060 01	The best assessment of the expected cash flows on reinsurance asset
	1280 61	Reinsurance asset under the risk amendment on non-financial risk

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