RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of September 23, 2013 No. 250

About modification and amendments in some regulatory legal acts concerning financial accounting and the financial reporting

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 and the financial reporting Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed list of regulatory legal acts of the Republic of Kazakhstan to which changes and additions concerning financial accounting and the financial reporting are made.

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

It is approved Chairman of the Agency of the Republic of Kazakhstan according to the statistics October 10, 2013

A. Smailov ___________

Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of September 23, 2013, No. 250

The list of regulatory legal acts of the Republic of Kazakhstan to which changes and additions concerning financial accounting and the financial reporting are made

1. 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" (registered in the Register of state registration of regulatory legal acts at No. 7121, published on October 5, 2011 in the Yuridicheskaya Gazeta newspaper No. 144 (2134)) the following changes:

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

state Item 45 in the following edition:

Дт	1030	Money on current accounts
Кт	3050 03	Transactions of "repo" with securities.";

state Items 47 and 48 in the following edition:

"47. In case of receipt of earlier transferred securities on repo operation on the amount of accrued expenses in the form of remuneration according to the repo transaction and the amount of closing of the repo transaction (the sum of closing of the transaction determined at the time of the conclusion of this transaction) the following accounting entry is performed:

Дт	3050 03	Transactions of "repo" with securities
	3380 02	Accrued expenses in the form of remuneration on transactions

"Repo" with securities

Кт

1030

Money on current accounts.

48. When making transaction of the return repo (in case of security purchase) for the amount of transaction the following accounting entry is performed:

Дт	1150 01	Transactions "the return repo" with securities
Кт	1030	Money on current accounts.";

state Item 50 in the following edition:

"50. By transfer of earlier received securities on transaction of the return repo on the amount of the added remuneration according to the transaction of the return repo and the amount of closing of the transaction of the return repo (the amount of closing of the transaction,

established at the time of the conclusion of this transaction) the following accounting entry is performed:

Дт	1030	Transactions "the return repo" with securities
Кт	1150 01	Transactions "the return repo" with securities
	1270 02	Imputed incomes in the form of remuneration on transactions
		"the return repo" with securities.".

2. 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 the transactions with pension assets performed by the single accumulation pension fund and the Voluntary accumulation pension funds" (registered in the Register of state registration of regulatory legal acts at No. 7118, the following changes and the amendment published on November 2, 2011 in the Yuridicheskaya Gazeta newspaper No. 160 (2150)):

in the Instruction for conducting financial accounting of the transactions with pension assets 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 laws of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan", of June 21, 2013 "About provision of pensions in the Republic of Kazakhstan", of February 28, 2007 "About financial accounting and the financial reporting", the Accounting standard "Accounting and disclosure of information on transactions on the pension assets" approved by the 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 the pension assets" (registered in the Register of state registration of regulatory legal acts at No. 8765) (further - the Standard), international accounting standards and disaggregates conducting financial accounting of transactions with pension assets, performed by the single accumulation pension fund and the Voluntary accumulation pension funds (further - Fund).";

add with Item 2-1 of the following content:

"2-1. For the purposes of this Instruction fair value of asset is determined according to the Rules of implementation of accounting and assessment of pension assets approved by the resolution of Board of National Bank of the Republic of Kazakhstan of July 26, 2013 No. 186 "About approval of Rules of implementation of accounting and assessment of pension assets" (registered in the Register of state registration of regulatory legal acts at No. 8691).";

the paragraph one of the subitem 8) of Item 9 to state in the following edition:

"8) in the cases provided by the Standard when the price of transaction does not represent fair value of asset based on information obtained from the managing director of investment portfolio or the National Bank of the Republic of Kazakhstan exercising trust management according to the agreement on investment (confidential) management signed between Fund and managing investment portfolio or National Bank of the Republic of Kazakhstan, the initial recognition of financial assets is performed at fair value:";

the paragraph one of the subitem 5) of Item 17 to state in the following edition:

"5) in the cases provided by the Standard when the price of transaction does not represent fair value of asset based on information obtained from the managing director of investment portfolio or the National Bank of the Republic of Kazakhstan exercising trust management according to the agreement on investment (confidential) management signed between Fund and managing investment portfolio or National Bank of the Republic of Kazakhstan, the initial recognition of financial assets is performed at fair value:";

the paragraph one of the subitem 8) of Item 22 to state in the following edition:

"8) in the cases provided by the Standard when the price of transaction does not represent fair value of asset based on information obtained from the managing director of investment portfolio or the National Bank of the Republic of Kazakhstan exercising trust management according to the agreement on investment (confidential) management signed between Fund and managing investment portfolio or National Bank of the Republic of Kazakhstan, the initial recognition of financial assets is performed at fair value:".

3. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of August 31, 2012 No. 282 "About approval of Rules of the publication of the financial reporting by joint-stock companies and financial organizations" (registered in the Register of state registration of regulatory legal acts at No. 8003, the following change and the amendment published on January 12, 2013 in the Kazakhstanskaya Pravda newspaper No. 10-11 (27284-27285)):

in the Rules of the publication of the financial reporting joint-stock companies and the financial organizations approved by the specified resolution:

state preamble in the following edition:

"These rules of the publication of the financial reporting are developed by joint-stock companies and the financial organizations (further - Rules) according to the Law of the Republic of Kazakhstan of July 5, 2012 "About modification and amendments in some legal acts of the Republic of Kazakhstan concerning the organization of activities of National Bank of the Republic of Kazakhstan, regulation of the financial market and the financial organizations" and establish procedure, the list and terms of the publication of the financial reporting joint-stock companies and the financial organizations, except for legal entities whose exclusive type of activity is the organization of exchange transactions with foreign currency, and legal entities whose exclusive activities is collection of banknotes, coins and values.";

add with item 4 of the following content:

"4. The financial organizations and Development Bank of Kazakhstan Joint-stock company in time no later than ten calendar days after publication of the financial reporting represent data on execution of Rules to Committee on control and supervision of the financial market and the financial organizations of National Bank of the Republic of Kazakhstan.".

4. Ceased to be valid according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 28.01.2016 No. 41

Appendix 1

to the List of regulatory legal acts of the Republic of Kazakhstan concerning financial accounting and the financial reporting to which changes and additions are made

Appendix 1

to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 27, 2013 No. 130

The form intended for collection of administrative data

The balance sheet on the allocated assets and bonds

Accounting period: on 01.01.20 __ years

 

Index: F1-SFK

Frequency: annual

Represents: special finance companies

Where the form is represented: Committee on control and supervision of the financial market and financial organizations of National Bank of the Republic of Kazakhstan

Representation term - till April 30 of the year following after accounting year

Form

_____________________________________________________________________

                   (full name of special finance company)

as of "___" ____________ 20 ___ years

 

(in thousands of tenges)

Name of Article	Code of line	By the end of the reporting period	For the end of previous year
1	2	3	4
Assets
The allocated assets	1
including:
rights to claim	1.1
the allocated assets on accounts of bank custodian	1.2
Deposits in banks of the second level	2
Shares	3
Debt securities	4
Derivative securities	5
Other assets	6
Total assets	7
Obligations
The issued bonds	8
Accounts payable according to the added coupon	9
Other obligations	10
Total obligations	11

 

First head

(for its absence -

person, it replacing)       ______________ date   ___________

Chief accountant           ______________ date   ___________

Contractor                 ______________ date   ___________

                     _________________________________ phone

Locus sigilli

Appendix

to the form intended for collection of the administrative data "The Balance Sheet on the Iobligation Allocated to Assets"

The explanation on filling of the form intended for collection of administrative data

The balance sheet on the allocated assets and bonds

1. General provisions

1. This explanation determines single requirements for filling of the "Balance Sheet on the Allocated Assets and Bonds" form (further - the Form).

2. The form is developed in compliance by the subitem 43) of article 15 of the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan".

3. The report form is constituted by annually special finance company and filled on the allocated assets and bonds as of the end of the accounting period.

4. The unit of measure used in case of creation of the financial reporting is established in thousands of tenges. The amount less than five hundred tenges is rounded to zero, and the amount equal of five hundred tenges and above, is rounded to one thousand tenges.

5. The report form is signed by the first head (for its absence - person, it replacing), the chief accountant and the contractor.

2. The explanation on filling of report form

6. When filling column 3 data by the end of the reporting period, including the last day of the accounting period are specified.

7. In column 4 data are specified the end of previous period, including the last day of the previous accounting period.

8. In lines with 1 on 11 data based on information from the ledger or the database and grouped taking into account requirements of International accounting standards are specified.

Appendix 2

to the List of regulatory legal acts of the Republic of Kazakhstan concerning financial accounting and the financial reporting to which changes and additions are made

Appendix 2

to the Resolution of Board of National Bank of the Republic of Kazakhstan of May 27, 2013 No. 130

The form intended for collection of administrative data

The balance sheet on the allocated assets

Accounting period: on 01.01.20 __ years

 

Index: F1-ISFK

Frequency: annual

Represents: Islamic special finance companies

Where the form is represented: Committee on control and supervision of the financial market and financial organizations of National Bank of the Republic of Kazakhstan

Representation term - till April 30 of the year following after accounting year

Form

_____________________________________________________________________

    (full name of Islamic special finance company)

as of "___" ____________ 20 ___ years

 

(in thousands of tenges)

Name of Article	Code lines	By the end of the reporting period	For the end of previous year
1	2	3	4
Assets
Money on accounts in banks of the second level	1
Deposits in banks of the second level	2
Shares (share)	3
The allocated assets leased	4
Other assets	5
Total assets	6
Obligations
The released Islamic rent certificates	7
The released Islamic participation certificates	8
The accounts payable connected with payment of the income for Islamic securities	9
from them:
according to Islamic rent certificates	9.1
on Islamic participation certificates	9.2
Accounts payable on commission fees	10
Other obligations	11

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