RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of August 26, 2011 No. 109

About modification and amendments 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 joint-stock company "Development bank of Kazakhstan

According to the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan" and for the purpose of enhancement of financial accounting in banks of the second level, the mortgage organizations and the Board of National Bank of the Republic of Kazakhstan Development Bank of Kazakhstan joint-stock company decides:

1. 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 (registered in the Register state, registration of regulatory legal acts at No. 6793) to make the following changes and additions:

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:

in Chapter 1:

after account 1661 to add with the account of the following content:

"1662 Investment property";

in Chapter 2:

after account 2864 to add with the account of the following content:

"2865 Obligations on the issued electronic money";

in Chapter 5:

after account 5753 to add with the account of the following content:

"5754 Expenses in the form of fees in "Kazakhstan Fund of Guaranteeing Deposits" joint-stock company;

in Chapter 8:

to state the description of account 1201 in the following edition:

"Purpose of the account: Accounting of cost of the securities carried at fair value through profit or loss.

On the debit of the account the cost of the securities carried at fair value through profit or loss is carried out.

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