of May 27, 2013 No. 131
"About modification and amendments 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"
According to the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan", for the purpose of enhancement of financial accounting of the transactions made by the separate financial organizations, the Board of National Bank of the Republic of Kazakhstan DECIDES:
1. 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" (registered in the Register of state registration of regulatory legal acts at No. 5348, published on December 12, 2008 in the Collection of acts of the central executive and other central state bodies of the Republic of Kazakhstan No. 12) the following changes and amendments:
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:
in Section 1:
state heading in the following edition:
"1. General provisions";
state Item 5 in the following edition:
"5. The accounts provided by paragraphs with 1 on 5 Chapters 2 of the Chart of accounts are reflected in the balance sheet of the organization.
The accounts provided by paragraphs 6 and 7 of Chapter 2 of the Chart of accounts are reflected in the profit and loss statement of the organization.
The accounts provided by paragraph 8 of Chapter 2 of the Chart of accounts belong to off-balance accounts and are intended for accounting of conditional and possible requirements and obligations of the organization.
The accounts provided by paragraph 9 of Chapter 2 of the Chart of accounts belong to off-balance accounts and are accounts of the memorandum.
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