of June 27, 2016 No. 152
About introduction of amendments to the resolution of Board of National Bank of the Republic of Kazakhstan of February 25, 2013 No. 65 "About approval of Rules of creation of provisions (reserves) according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting"
According to the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" (Tax code) and for the purpose of enhancement of procedure for creation of provisions (reserves) according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting 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 February 25, 2013 No. 65 "About approval of Rules of creation of provisions (reserves) according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting" (registered in the Register of state registration of regulatory legal acts at No. 8670, published on October 17, 2013 in the Kazakhstanskaya Pravda newspaper No. 295 (27569) the following changes:
in Rules of creation of provisions (reserves) according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting approved by the specified resolution:
3) of Item 5 to state subitem paragraph two in the following edition:
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The document ceased to be valid since March 26, 2018 according to Item 3 of the Resolution of Board of National Bank of the Republic of Kazakhstan of December 22, 2017 No. 269