of November 28, 2016 No. 279
About modification of some regulatory legal acts of the Republic of Kazakhstan concerning conducting financial accounting and the financial reporting
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", for the purpose of enhancement of regulatory legal acts of the Republic of Kazakhstan concerning conducting financial accounting and the financial reporting Board of National Bank of the Republic of Kazakhstan DECIDES:
1. Approve the List of some regulatory legal acts of the Republic of Kazakhstan to which changes concerning conducting financial accounting and the financial reporting are made, (further – the List) according to appendix to this resolution.
2. To accounting department (Rakhmetova S. K.) in the procedure established by the legislation of the Republic of Kazakhstan to provide:
1) together with Legal department (Sarsenov N. V.) state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;
2) the direction of this resolution in the republican state company on the right of economic maintaining "The republican center of legal information of the Ministry of Justice of the Republic of Kazakhstan" for inclusion in the State register of regulatory legal acts of the Republic of Kazakhstan, Reference control bank of regulatory legal acts of the Republic of Kazakhstan within ten calendar days from the date of its state registration in the Ministry of Justice of the Republic of Kazakhstan;
3) placement of this resolution on official Internet resource of National Bank of the Republic of Kazakhstan after its official publication.
3. To management on consumer protection of financial services and external communications (Terentyev A. L.) provide the direction of this resolution on official publication in periodic printing editions within ten calendar days after its state registration in the Ministry of Justice of the Republic of Kazakhstan.
4. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Galiyeva D. T.
5. This resolution becomes effective after ten calendar days after day of its first official publication.
Chairman of National Bank
D. Akishev
|
It is approved Chairman of Committee according to the statistics Ministries of national economy of the Republic of Kazakhstan _____________ December 23, 2016 |
Aydapkelov N. S. |
Appendix
to the Resolution of Board of National Bank of the Republic of Kazakhstan of November 28, 2016, 2016 No. 279
1. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of December 24, 2007 No. 152 "About approval of the Instruction for conducting financial accounting by banks of the second level and Development Bank of Kazakhstan joint-stock company (registered in the Register of state registration of regulatory legal acts at No. 5109) the following changes:
in the Instruction for conducting financial accounting by banks of the second level and Development Bank of Kazakhstan joint-stock company approved by the specified resolution:
in Chapter 1:
state heading in the following edition:
"Chapter 1. General provisions";
state Item 1 in the following edition:
"1. This Instruction for conducting financial accounting by banks of the second level and Development Bank of Kazakhstan joint-stock company (further – 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 February 28, 2007 "About financial accounting and the financial reporting", 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, Development Bank of Kazakhstan joint-stock company, registered in the Register of state registration of regulatory legal acts at No. 6793, international accounting standards and disaggregates conducting financial accounting by banks of the second level, the Development Bank of Kazakhstan joint-stock company and the legal entity which was earlier subsidiary bank (further – banks).";
the paragraph one of Item 2 to state in the following edition:
"2. In this Instruction the concepts provided by the Civil code of the Republic of Kazakhstan (General part) of December 27, 1994, the Civil code of the Republic of Kazakhstan (Special part) of July 1, 1999, the Law of the Republic of Kazakhstan of April 28, 1997 "About circulation of bills in the Republic of Kazakhstan", resolutions of Board of National Bank of the Republic of Kazakhstan of November 15, 1999 No. 396 "About approval of Rules of accounting of bills of exchange by banks of the second level of the Republic of Kazakhstan", No. 261 registered in the Register of state registration of regulatory legal acts at No. 1015, and of December 31, 2015 "About approval of Rules of carrying out transactions with translated and promissory notes by the banks of the second level and the organizations performing separate types of banking activities" registered in the Register of state registration of regulatory legal acts at No. 13071, and also the following concepts are used:";
to state heading of Chapter 2 in the following edition:
"Chapter 2. Financial accounting of transactions on asset revaluation and obligations in foreign currency and the affined precious metals";
to state heading of Chapter 3 in the following edition:
"Chapter 3. Financial accounting of dealing transactions with foreign currency";
to state heading of Chapter 4 in the following edition:
"Chapter 4. Financial accounting of supplementary transactions";
to state heading of Chapter 5 in the following edition:
"Chapter 5. Financial accounting of loan transactions";
to state heading of Chapter 6 in the following edition:
"Chapter 6. Financial accounting of transactions with securities";
to state heading of Chapter 6-1 in the following edition:
"Chapter 6-1. Financial accounting of dynamic reserves";
to state heading of Chapter 7 in the following edition:
"Chapter 7. Financial accounting of repo operations and the return repo";
to state heading of Chapter 8 in the following edition:
"Chapter 8. Financial accounting of transactions on purchase and sale of the affined precious metals";
to state heading of Chapter 9 in the following edition:
"Chapter 9. Financial accounting of transactions with derivative financial instruments";
to state heading of Chapter 10 in the following edition:
"Chapter 10. Financial accounting of transactions of hedging";
to state heading of Chapter 11 in the following edition:
"Chapter 11. Financial accounting of transactions with payment cards and travel checks";
to state heading of Chapter 12 in the following edition:
"Chapter 12. Financial accounting of transactions with bank guarantees";
in Chapter 12-1:
state heading in the following edition:
"Chapter 12-1. Financial accounting of transactions with bills of exchange";
to state heading of paragraph 3 in the following edition:
"Paragraph 3. Accounting of transactions on payment of domiciled bills";
to state heading of paragraph 4 in the following edition:
"Paragraph 4. Accounting of transactions on adoption of bills for collection";
to state heading of paragraph 5 in the following edition:
"Paragraph 5. Accounting of transactions on avalization of bills of exchange";
to state heading of paragraph 6 in the following edition:
"Paragraph 6. Accounting of transactions according to the acceptance of bills of exchange according to the procedure of mediation".
2. 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:
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 Chapter 1:
state heading in the following edition:
"Chapter 1. General provisions";
state Item 1 in the following edition:
"1. This Standard chart of accounts of financial accounting (further – the Chart of accounts) is developed for certain subjects of the financial market of the Republic of Kazakhstan according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" and intended for group and the current reflection of financial statement elements in value term by the single accumulation pension fund, the Voluntary accumulation pension funds (further – the accumulation pension funds), the organizations performing separate types of banking activities (except for the legal entity, earlier being subsidiary bank), the insurance (reinsurance) organizations, insurance brokers, societies of mutual insurance, special finance companies, Islamic special finance companies, professional participants of the security market of the Republic of Kazakhstan and the microfinancial organizations (further – the organizations) on accounts of financial accounting for creation of the financial reporting.";
to state heading of Chapter 2 in the following edition:
"Chapter 2. Accounts";
in Chapter 3:
state heading in the following edition:
"Chapter 3. Description of accounts";
in paragraph 1:
to state the name and the description of account 3220 in the following edition:
"3220" obligations on pension assignments" (passive).
Appointment: accounting of the amounts of the obligations on pension assignments which are due to transfer in non-commercial joint-stock company "The Government for Citizens state corporation.
On the credit of the account the amount of the obligations on pension assignments which are due to transfer in non-commercial joint-stock company "The Government for Citizens state corporation is carried out.
On the debit of the account write-off of the amounts of the added obligations on pension assignments in case of their transfer is carried out to non-commercial joint-stock company "The Government for Citizens State Corporation and (or) in case of Settlement at the end of the Accounting Year ".
3. Bring 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 of state registration of regulatory legal acts at No. 6793, published on October 7, 2011 in the Collection of acts of the central executive and other central state bodies of the Republic of Kazakhstan No. 11) the following changes:
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:
state heading in the following edition:
"Chapter 1. General provisions";
state Item 1 in the following edition:
"1. This Standard chart of accounts of financial accounting in banks of the second level, the mortgage organizations, Development Bank of Kazakhstan joint-stock company (further – the Chart of accounts) is developed according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" and is intended for group and the current reflection of financial statement elements in value term of the second level by banks, mortgage organizations, the Development Bank of Kazakhstan joint-stock company and the legal entity which was earlier subsidiary bank.";
to state heading of Chapter 2 in the following edition:
"Chapter 2. Accounts";
in Chapter 3:
state heading in the following edition:
"Chapter 3. Description of accounts";
in paragraph 1:
to state the description of account 5722 in the following edition:
"Purpose of the account: Accounting of the amounts of the social assignments and assignments on compulsory social medical insurance listed to "State Social Insurance Fund" joint-stock company and in non-commercial joint-stock company "Fund of Social Medical Insurance".
On the debit of the account expense amounts, the social assignments connected with transfer are carried out.
On the credit of the account write-off of the amounts of the incurred expenses on the balance sheet account No. 4999 is carried out.".
4. 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:
in Chapter 1:
state heading in the following edition:
"Chapter 1. General provisions";
to state part one of Item 2 in the following edition:
"2. This Instruction disaggregates conducting financial accounting of transactions on placement of own money in deposits, loans, securities, derivative tools, the affined precious metals, foreign currency, hedging transactions, and also repo operations and the return repo (further – this Instruction) the single accumulation pension fund, the Voluntary accumulation pension funds (further – the accumulation pension funds), the organizations performing separate types of banking activities (except for the legal entity, earlier being subsidiary bank), the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance, insurance brokers, professional participants of the security market, special finance companies and the microfinancial organizations (further – the organization).";
to state heading of Chapter 2 in the following edition:
"Chapter 2. The basic concepts used in this Instruction";
to state heading of Chapter 3 in the following edition:
"Chapter 3. Financial accounting of transactions with securities";
to state heading of Chapter 4 in the following edition:
"Chapter 4. Financial accounting of repo operations and return repo";
to state heading of Chapter 5 in the following edition:
"Chapter 5. Financial accounting of transactions on purchase and sale of the affined precious metals";
to state heading of Chapter 6 in the following edition:
"Chapter 6. Financial accounting of transactions with foreign currency";
to state heading of Chapter 7 in the following edition:
"Chapter 7. Financial accounting of the granted loans";
to state heading of Chapter 8 in the following edition:
"Chapter 8. Financial accounting of deposits";
to state heading of Chapter 9 in the following edition:
"Chapter 9. Financial accounting of transactions with derivative tools";
to state heading of Chapter 10 in the following edition:
"Chapter 10. Hedging financial accounting";
to state heading of Chapter 11 in the following edition:
"Chapter 11. Financial accounting of transactions on charge of commission fee from pension assets and from investment revenue on pension assets".
5. 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, published on November 2, 2011 in the Yuridicheskaya Gazeta newspaper No. 160 (2150)) the following changes:
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:
to state heading of Chapter 1 in the following edition:
"Chapter 1. General provisions";
to state heading of Chapter 2 in the following edition:
"Chapter 2. The basic concepts used in this Instruction";
in Chapter 3:
state heading in the following edition:
"Chapter 3. Financial accounting of transactions on receipt of pension contributions and payment of pension accruals";
state Item 5 in the following edition:
"5. The single accumulation pension fund based on payment documents and lists of physical persons in whose advantage compulsory pension contributions, compulsory professional pension contributions and the penalty fee received from non-commercial joint-stock company "The Government for Citizens state corporation are listed for the previous working day performs the following accounting entry:
Дт 1060 61 Money (pension assets) on the current account (the investment account)
Кт 3390 65 Pension accruals on individual retirement accounts.";
to state heading of Chapter 4 in the following edition:
"Chapter 4. Financial accounting of transactions on placement of pension assets in securities";
to state heading of Chapter 5 in the following edition:
"Chapter 5. Financial accounting of transactions on placement of pension assets in deposits";
to state heading of Chapter 6 in the following edition:
"Chapter 6. Financial accounting of reclassification acquired debt and equity securities on categories";
to state heading of Chapter 7 in the following edition:
"Chapter 7. Financial accounting of transactions on placement of pension assets in the affined precious metals";
to state heading of Chapter 8 in the following edition:
"Chapter 8. Financial accounting of transactions of the return repo";
to state heading of Chapter 9 in the following edition:
"Chapter 9. Financial accounting of transactions with derivative tools";
to state heading of Chapter 10 in the following edition:
"Chapter 10. Financial accounting of transactions on forming of investment revenue and commission fees";
to state heading of Chapter 11 in the following edition:
"Chapter 11. Financial accounting of the pension assets delivered in trust management of the foreign organization performing activities for management of investment portfolio according to the legislation of foreign state, meeting the requirements of National Bank of the Republic of Kazakhstan".
6. Ceased to be valid according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 13.09.2019 No. 156
7. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of January 28, 2016 No. 41 "About approval of Rules of accounts presentation by the financial organizations, special finance companies, Islamic special finance companies, microfinancial organizations" (registered in the Register of state registration of regulatory legal acts at No. 13504, published on April 7, 2016 in information system of law of Ad_let of the republican state company on the right of economic maintaining "The republican center of legal information of the Ministry of Justice of the Republic of Kazakhstan") the following changes:
in the resolution:
state preamble in the following edition:
"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" and the subitem 2) Item 3 of article 16 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics", for the purpose of enhancement of procedure for accounts presentation by the financial organizations, special finance companies, Islamic special finance companies, microfinancial Board of National Bank of the Republic of Kazakhstan DECIDES: organizations";
in the Rules of accounts presentation by the financial organizations, special finance companies, Islamic special finance companies, microfinancial organizations approved by the specified resolution:
in Chapter 1:
state heading in the following edition:
"Chapter 1. General provisions";
state Item 7 in the following edition:
"7. The organization represents to National Bank together with the quarterly (monthly) financial reporting the explanatory note in electronic format in which disaggregation and disaggregation of accounts on the balance sheet items "other assets" and "other obligations", and also according to the profit and loss statement items "other incomes" and "other expenses" reveal.";
in Chapter 2:
state heading in the following edition:
"Chapter 2. Submission of the annual financial reporting";
state Item 8 in the following edition:
"8. Annually till April 30 (inclusive) the year following after accounting year represent the annual financial reporting to National Bank, and in case of availability affiliated (affiliated) to the organization (organizations) - the separate and consolidated annual financial reportings on paper constituted according to international accounting standards and in the cases provided by legal acts of the Republic of Kazakhstan, – the confirmed with auditing organization, following financial organizations:
1) banks of the second level;
2) insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations and insurance brokers;
3) single accumulation pension fund;
4) Voluntary accumulation pension funds;
5) the organizations performing broker and dealer activities in the security market;
6) registrar;
7) managing directors of investment portfolio;
8) the organizations performing transfer - agency activities in the security market;
9) the organizations performing separate types of banking activities including the legal entity, earlier being subsidiary bank, except for legal entities whose exclusive type of activity is the organization of exchange transactions with cash foreign currency, and legal entities whose exclusive activities is collection of banknotes, coins and values.";
exclude Item 14;
in Chapter 3:
state heading in the following edition:
"Chapter 3. Submission of monthly and quarterly financial reportings";
2) of Item 16 to state the subitem in the following edition:
"2) the single accumulation pension fund in forms according to appendices 6, 7, 8 and 9 to Rules: no later than the twentieth following month under report;";
state Item 17 in the following edition:
"17. To National Bank the quarterly financial reporting is represented:
1) insurance brokers in forms according to appendices 4 and 5 to Rules no later than the fifth working day of the month following reporting quarter;
2) the registrar in forms according to appendices 14 and 16 to Rules no later than the fifth working day of the month following reporting quarter;
3) the organizations performing separate types of banking activities (except for the National operator of mail, legal entities whose exclusive type of activity is the organization of exchange transactions with cash foreign currency, legal entities whose exclusive activities is collection of banknotes, coins and values, the mortgage organizations and the legal entity, earlier being subsidiary bank), in forms according to appendices 14 and 16 to Rules no later than the twentieth following reporting quarter.";
appendices 1-16 to Rules to state in edition according to appendices 1-16 to this List of some regulatory legal acts of the Republic of Kazakhstan to which changes concerning conducting financial accounting and the financial reporting are made.
to the List of some regulatory legal acts of the Republic of Kazakhstan to which changes concerning conducting financial accounting and the financial reporting are made
Appendix 1
to Rules of accounts presentation by the financial organizations, special finance companies, Islamic special finance companies, microfinancial organizations
The form intended for collection of administrative data
"The balance sheet on the allocated assets and bonds"
Accounting period: _____ year
Index: F1-SFK
Frequency: annual
Represent: special finance companies
Where it is represented: National Bank of the Republic of Kazakhstan
Representation term: till April 30 of the year following after accounting year
(in thousands of tenges)
Form
The balance sheet on the allocated assets and bonds
__________________________________________________________________
(full name of special finance company)
as of December 31 _____ years
(in thousands of tenges)
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Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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