of February 14, 1997 No. 4/2
About the Temporary instruction for separation of the financial, tax, regulating and statistical reporting for banks and financial credit institutes
Due to the different purposes of financial and tax statements and the existing differences between accounting standards and tax accounting and the reporting the Board of National Bank of the Kyrgyz Republic decides:
2. Enact this Temporary instruction since March 1, 1997. Determine that commercial banks and financial credit institutes use the approved procedure for transformation of accounts of the capital, the income and expenses on financial accounting and the approved transitional table for taxable profit determination since January 1, 1997.
3. To department of development of accounting procedures:
- bring this Instruction to the attention of the commercial banks and credit institutes licensed by NBKR, and also the Ministries of Finance of the Kyrgyz Republic;
- organize and hold seminar with representatives of Management of tax policy of the Ministry of Finance on the subject "Financial Accounting as Single Source of Information for Financial and Tax Statements".
4. To impose control of execution of this resolution on the vice-chairman of NBKR Esenaliyeva Zh. S.
Chairman of the board of National Bank of the Kyrgyz Republic
M. Sultanov
Approved by the Resolution of Board of National Bank of the Kyrgyz Republic of February 14, 1997 No. 4/2
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The document ceased to be valid since January 6, 2023 according to Item 2 of the Resolution of Board of National Bank of the Kyrgyz Republic of December 14, 2022 No. 2022-P-12/78-9-(NPA)