RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of February 26, 2014 No. 30

About modification and amendments in 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 pension assets"

According to the laws of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan", of February 28, 2007 "About financial accounting and the financial reporting", of June 21, 2013 "About provision of pensions in the Republic of Kazakhstan" and for the purpose of enhancement of the financial reporting of pension assets in the single accumulation pension fund and the Voluntary accumulation Board of National Bank of the Republic of Kazakhstan DECIDES: pension funds

1. Bring in 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 the disclosure of information on transactions on pension assets" (registered in the Register of state registration of regulatory legal acts at No. 8765, published on October 31, 2013 in the Yuridicheskaya Gazeta newspaper No. 163 (2538) the following changes and amendment:

in the Accounting standard "Accounting and disclosure of information on transactions on pension assets" approved by the specified resolution:

exclude Item 7;

add with Item 7-1 of the following content:

"7-1. The fund classifies financial assets by the following categories:

1) estimated on depreciated cost;

2) estimated at fair value.

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