Resolution of Board of National Bank of the Republic of Kazakhstan "About approval of the Standard chart of accounts of financial accounting for insurance..."

RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of December 22, 2017 No. 251

About approval of the Standard chart of accounts of financial accounting for the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan, the Instruction for conducting financial accounting by the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan and modification and amendments in some regulatory legal acts of the Republic of Kazakhstan concerning conducting financial accounting

(as amended on 27-11-2023)

According to the subitem 63) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan", subitems 1) and 3-4) Items 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve:

1) the Standard chart of accounts of financial accounting for the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan according to appendix 1 to this resolution;

2) the Instruction for conducting financial accounting by the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan according to appendix 2 to this resolution;

3) the List of some regulatory legal acts of the Republic of Kazakhstan to which changes and additions concerning conducting financial accounting, according to appendix 3 to this resolution are made.

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) within ten calendar days from the date of state registration of this resolution the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts 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;

4) within ten working days after state registration of this resolution submission to Legal department of data on execution of the actions provided by subitems 2), 3) of this Item and Item 3 of this resolution.

3. To management on consumer protection of financial services and external communications (Terentyev A. L.) provide within ten calendar days after state registration of this resolution the direction it to the copy on official publication in periodic printing editions.

4. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan of 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

2018

N. Aydapkelov

Appendix 1

to the Resolution of Board of National Bank of the Republic of Kazakhstan of December 22, 2017 No. 251

The standard chart of accounts of financial accounting for the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan

Chapter 1. General provisions

1. This Standard chart of accounts of financial accounting - nonresidents of the Republic of Kazakhstan (further – the Chart of accounts) is developed for the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations according to the subitem 63) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan", subitems 1) and 3-4) Items 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting", the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan "About the state statistics" and intended for group and the current reflection of financial statement elements in value term by the insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations, societies of mutual insurance (further – the organizations) on accounts of financial accounting for creation of the financial reporting and the current reflection of elements of the reporting under accounting data in value term by branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan on accounts of financial accounting for creation of the reporting under accounting data.

2. In the Chart of accounts the concepts provided by the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" and international accounting standards are used.

3. The chart of accounts represents the scheme of group of financial and economic activities in financial accounting.

Numbers of synthetic accounts of financial accounting contain four and (or) six signs in the Chart of accounts. The first figure of number specifies belonging to paragraphs of Chapter 2 of the Chart of accounts, the second - belonging to groups, the third and fourth - belonging to subgroups of synthetic accounts, the fifth and sixth figures disaggregate the applied subgroups.

4. The procedure for conducting analytics of transactions and events is established by officials of the organization who according to legal acts of the Republic of Kazakhstan and constituent documents perform the current management and business management, proceeding from requirements of the organization.

5. The accounts provided by paragraphs 1, of 2, of 3, of the 4 and 5 Chapter 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.

The accounts provided by paragraph 10 of Chapter 2 of the Chart of accounts belong to off-balance accounts and are intended for accounting of assets of the clients who are in investment management.

Chapter 2. Accounts

Paragraph 1. Current assets

1000	Money
1010	Cash on hand
1020	Money in transit
1030	Money on current accounts
1060	Other money
1060 01	Other money
1100	Short-term financial investments
1110	The short-term granted loans
1110 21	The short-term loans granted clients
1110 22	Overdue debt of clients on the granted loans
1110 23	Discount on the short-term granted loans
1110 24	Award on the short-term granted loans
1120	The current financial assets carried at fair value which changes are reflected in profit or loss
1120 01	The current financial assets carried at fair value which changes are reflected in profit or loss
1120 02	Discount on the acquired current financial assets carried at fair value which changes are reflected in profit or loss
1120 03	Award on the acquired current financial assets carried at fair value which changes are reflected in profit or loss
1120 04	Positive fair value adjustment of the current financial assets carried at fair value which changes are reflected in profit or loss
1120 05	Negative fair value adjustment of the current financial assets carried at fair value which changes are reflected in profit or loss
1130	The current financial assets considered on depreciated cost
1130 01	The current financial assets considered on depreciated cost
1130 02	Discount on the acquired current financial assets considered on depreciated cost
1130 03	Award on the acquired current financial assets considered on depreciated cost
1140	The current financial assets carried at fair value through other comprehensive income
1140 01	The current financial assets carried at fair value through other comprehensive income
1140 02	Discount on the acquired financial assets carried at fair value through other comprehensive income
1140 03	Award on the acquired financial assets carried at fair value through other comprehensive income
1140 04	Positive fair value adjustment of the financial assets carried at fair value through other comprehensive income
1140 05	Negative fair value adjustment of the financial assets carried at fair value through other comprehensive income
1150	Other short-term financial investments
1150 01	Transactions "the return repo" with securities
1150 02	The short-term deposits placed in the banks of the second level and the organizations performing separate types of banking activities for one night
1150 03	The short-term on-demand deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1150 04	The short-term deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1150 05	The short-term conditional deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1150 06	The short-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities (up to one year)
1150 09	The affined precious metals placed on metal accounts
1150 10	Overdue debt on other short-term financial investments
1150 11	Discount on the placed short-term deposits
1150 12	Award on the placed short-term deposits
1160	Overdue debt on securities
1200	Short-term receivables
1210	Short-term receivables of buyers and customers
1220	Short-term receivables of the affiliated organizations
1230	Short-term receivables of the associated and joint organizations
1240	Short-term receivables of branches and structural divisions
1250	Short-term receivables of workers
1260	Short-term receivables on lease
1270	Short-term remunerations to obtaining
1270 01	Imputed incomes in the form of remuneration on the acquired securities
1270 02	Imputed incomes in the form of remuneration on transactions "the return repo" with securities
1270 03	Imputed incomes on investments into affiliated, joint and associated organizations
1270 04	The remuneration added by the previous holders on securities
1270 21	Imputed incomes in the form of remuneration according to current accounts
1270 22	Imputed incomes in the form of remuneration on the on-demand deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1270 23	Imputed incomes in the form of remuneration according to the term deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1270 24	Imputed incomes in the form of remuneration on the conditional deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1270 25	Imputed incomes in the form of remuneration on the loans granted clients
1270 26	Imputed incomes in the form of remuneration on the finance lease provided to clients
1270 28	Other imputed incomes in the form of remuneration
1270 29	Overdue income in remuneration type
1270 30	Imputed incomes in the form of remuneration on the short-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1270 41	The added commission income on reinsurance
1270 42	The other commission incomes connected with insurance (reinsurance) activity
1270 44	The overdue commission income connected with insurance (reinsurance) activity
1270 45	Overdue insurance premium to obtaining from insurers
1270 46	Overdue insurance premium to obtaining from reinsurers
1270 91	Imputed incomes from property leasing
1280	Other short-term receivables
1280 01	The financial assets delivered in trust management
1280 02	Requirements for the transaction future
1280 03	Requirements for the transaction forward
1280 04	Requirements for the transaction option
1280 05	Requirements for the transaction spot
1280 06	Requirements for the transaction swap
1280 07	Requirements for transactions with other derivative financial instruments
1280 08	The bills of exchange received
1280 09	Accrued penalty (penalty, penalty fee)
1280 10	Other receivables
1280 21	Finance lease
1280 22	Overdue debt of clients on finance lease
1280 41	Insurance premiums to obtaining from insurers
1280 42	Insurance premiums to obtaining from reinsurers
1280 43	Insurance premiums to obtaining from intermediaries
1280 44	Requirements to person responsible for damage suffered
1280 45	Requirements to insurers
1280 46	Requirements to overcautious persons
1280 47	Reinsurance assets on not earned premiums
1280 48	Reinsurance assets on occurred, but to unclaimed losses
1280 49	Reinsurance assets on not event to losses on to insurance contracts (reinsurance) of life
1280 50	Reinsurance assets on not event to losses under agreements of annuity
1280 51	Reinsurance assets on the declared, but not settled losses
1280 53	The other receivables connected with insurance (reinsurance) activity
1280 54	The requirement to the responsible insurer on direct settlement
1280 55	Insurance premiums to obtaining under the accepted agreements of Islamic insurance
1280 56	The requirement of Islamic insurance company to Islamic insurance fund for management of fund
1280 57	The requirement to Islamic insurance company in connection with insufficiency of means of Islamic insurance fund for obligation fulfillment for agreements of Islamic insurance
1290	Reserve according to doubtful requirements
1290 01	Reserves (provisions) on receivables
1290 21	Reserves (provisions) on the loans granted clients
1290 22	Reserves (provisions) on the finance lease provided to clients
1290 23	Reserves (provisions) on the financial assets considered on depreciated cost
1290 24	Reserves (provisions) on the deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1290 25	Reserves (provisions) according to the current accounts placed in the banks of the second level and the organizations performing separate types of banking activities
1290 26	Reserve (provisions) on impairment of the loans issued by Islamic insurance companies
1290 41	It is excluded
1290 42	Reserves (provisions) according to requirements for acquisition cash flows
1300	Inventories
1310	Raw materials and materials
1320	Finished goods
1330	Goods
1340	Work in progress
1350	Other inventories
1360	Reserve on write-off of inventories
1370	The affined precious metals
1380	The affined precious metals in transit
1400	Current tax assets
1410 01	Corporate income tax
1420	The value added tax to compensation
1430	Other taxes and other obligatory payments in the budget
1430 01	Social tax
1430 02	Land tax
1430 03	Tax on vehicles
1430 04	Property tax
1430 05	Other taxes and obligatory payments in the budget
1430 06	Obligatory social assignments
1500	Non-current assets, held for sale
1510	Non-current assets, held for sale
1520	Group on disposal, held for sale
1600	Other current assets
1610 01	The short-term advance payments issued
1610 02	Settlings with brokers
1610 03	The other advance payments issued
1610 04	Remuneration advance payment on the obtained loans
1610 05	Settlings with shareholders (according to dividends)
1620	Deferred expenses
1620 01	The insurance premiums paid to insurance companies
1620 02	Rent
1620 03	Other expenses of future periods
1620 04	Acquisition expenses
1620 05	Asset on the other cash flows relating to group of insurance contracts
1620 06	Assessment of future cash flows on reinsurance asset
1630	Other current assets

Paragraph 2. Non-current assets

2000	Long-term financial investments
2010	The long-term granted loans
2010 21	The long-term loans granted clients
2010 22	Discount on the long-term granted loans
2010 23	Award on the long-term granted loans
2020	The non-current financial assets considered on depreciated cost
2020 01	The non-current financial assets considered on depreciated cost
2020 02	Discount on the acquired non-current financial assets considered on depreciated cost
2020 03	Award on the acquired non-current financial assets considered on depreciated cost
2030	The non-current financial assets carried at fair value through other comprehensive income
2030 01	The non-current financial assets carried at fair value through other comprehensive income
2030 02	Discount on the acquired non-current financial assets carried at fair value through other comprehensive income
2030 03	Award on the acquired non-current financial assets carried at fair value through other comprehensive income
2030 04	Positive fair value adjustment of the non-current financial assets carried at fair value through other comprehensive income
2030 05	Negative fair value adjustment of the non-current financial assets carried at fair value through other comprehensive income
2040	Other long-term financial investments
2040 01	The long-term deposits placed in the banks and the organizations performing separate types of banking activities
2040 02	The long-term conditional deposits placed in the banks of the second level and the organizations performing separate types of banking activities
2040 03	The long-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities
2040 06	The affined precious metals placed on metal accounts
2040 07	Overdue debt on other long-term financial investments
2040 08	Discount on the placed long-term deposits
2040 09	Award on the placed long-term deposits
2040 10	Investments into the affiliated organizations
2050	Overdue debt on financial investments
2060 01	The best assessment of the expected cash flows on reinsurance asset
2060 02	Margin under agreements of reinsurance
2060 03	Reinsurance asset under the risk amendment on non-financial risk
2060 04	Margin indemnification component under agreements of reinsurance
2060 05	Assessment of future cash flows on reinsurance asset

2100	Long-term receivables
2110	Long-term receivables of buyers and customers
2120	Long-term receivables of the affiliated organizations
2130	Long-term receivables of the associated and joint organizations
2140	Long-term receivables of branches and structural divisions
2150	Long-term receivables of workers
2170	Long-term remunerations to obtaining
2170 01	Imputed incomes in the form of remuneration on the acquired securities
2170 03	The remuneration added by the previous holders on securities
2170 22	Imputed incomes in the form of remuneration on the long-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities
2170 23	Imputed incomes in the form of remuneration according to the term deposits placed in the banks of the second level and the organizations performing separate types of banking activities
2170 24	Imputed incomes in the form of remuneration on the conditional deposits placed in the banks of the second level and the organizations performing separate types of banking activities
2170 25	Imputed incomes in the form of remuneration on the loans granted clients
2170 26	Imputed incomes in the form of remuneration on the finance lease provided to clients
2170 28	Other imputed incomes in the form of remuneration
2170 29	Overdue income in remuneration type
2180	Other long-term receivables
2180 01	Requirements for the transaction future
2180 02	Requirements for the transaction forward
2180 03	Requirements for the transaction option
2180 04	Requirements for the transaction swap
2180 05	Requirements for transactions with other derivative financial instruments
2200	The investments considered by equity method
2210	The investments considered by equity method
2300	Real estate investments
2310	Real estate investments
2320	Depreciation of real estate investments
2330	Impairment loss of real estate investments
2400	Fixed assets
2410	Fixed assets
2420	Fixed asset depreciation
2430	Impairment loss of fixed assets
2440	Assets in the form of right to use
2450	Charged depreciation on assets in the form of right to use
2460	Capital costs on assets in the form of right to use
2470	Charged depreciation on capital costs on assets in the form of right to use
2600	Prospecting and estimative assets
2610	Prospecting and estimative assets
2620	Depreciation of prospecting and estimative assets
2630	Impairment loss of prospecting and estimative assets
2700	Intangible assets
2710	Goodwill
2720	Impairment of goodwill
2730	Other intangible assets
2740	Depreciation of other intangible assets
2750	Impairment loss of other intangible assets
2800	Deferred tax assets
2810	Deferred tax assets on the corporate income tax
2900	Other non-current assets
2910	The long-term advance payments issued
2920	Deferred expenses
2930	Construction in progress
2940	Other non-current assets
2940 21	Finance lease
2940 22	Overdue debt of clients on finance lease

Paragraph 3. Short-term obligations

3000 Short-term financial liabilities

3010 Short-term bank loans

3020 The short-term loans obtained from legal entities except for of banks of the second level

3030 Short-term accounts payable according to dividends and the income of participants

3040 Current part of long-term financial liabilities

3050 Other short-term financial liabilities

3050 01 The short-term loans obtained from the Government of the Republic of Kazakhstan

3050 02 The short-term loans obtained from local executive bodies of the Republic of Kazakhstan

3050 03 Transactions of "repo" with securities

3050 05 Award on the short-term obtained loans

3050 06 Discount on the short-term obtained loans

3100 Obligations on taxes

3110 01 The corporate income tax which is subject to payment

3120 Individual income tax

3130 Value added tax

3140 Excises

3150 Social tax

3160 Land tax

3170 Tax on vehicles

3180 Property tax

3190 Other taxes

3200 Obligations on other obligatory and voluntary payments according to the legislation of the Republic of Kazakhstan

3210 Obligations on social insurance

3220 Obligations on pension assignments

3230 Other obligations on other obligatory payments according to the legislation of the Republic of Kazakhstan

3240 Other obligations on other voluntary payments according to the legislation of the Republic of Kazakhstan

3250 Obligations on compulsory pension contributions of the employer

3300 Short-term accounts payable

3310 Short-term accounts payable to suppliers and contractors

3320 Short-term accounts payable to the affiliated organizations

3330 Short-term accounts payable to the associated and joint organizations

3340 Short-term accounts payable to branches and structural divisions

3350 Short-term debt on compensation

3360 Short-term debt on lease

3370 Current part of long-term accounts payable

3380 Short-term remunerations to payment

3380 01 Accrued expenses in the form of remuneration on the securities released

3380 02 Accrued expenses in the form of remuneration on transactions of "repo" with securities

3380 24 The added interest expenses according to obligations on lease

3380 25 Accrued expenses in the form of remuneration on the obtained loans

3380 26 Accrued expenses in the form of remuneration on the received finance lease

3380 27 Other accrued expenses in the form of remuneration

3380 82 The added commission expenses for services in broker and dealer activities

3380 83 The added commission expenses for services in custodial servicing

3380 84 The added commission expenses of other professional participants of the security market

3390 Other short-term accounts payable

3390 01 Obligations according to the transaction the future

3390 02 Obligations according to the transaction the forward

3390 03 Obligations according to the transaction the option

3390 04 Obligations according to the transaction spot

3390 05 Obligations according to the transaction swap

3390 06 Obligations according to transactions with other derivative financial instruments

3390 07 Obligations on payment of penalty (penalty, penalty fee)

3390 11 Obligations on cash flows according to insurance contracts (reinsurance)

3390 12 The risk amendment on non-financial risk

3390 13 Loss component (according to obligations on cash flows according to insurance contracts (reinsurance)

3390 14 Loss component (under the risk amendment on non-financial risk)

3390 15 Obligations on the acquisition cash flows relating to group of insurance contracts

3390 16 Obligations on the other cash flows relating to group of insurance contracts

3390 17 Obligations on the arisen losses

3390 18 Insurance premiums according to insurance contracts

3390 19 Insurance premiums under the issued agreements of reinsurance

3390 20 Obligations according to Islamic insurance contracts

3390 41 Settlings with intermediaries in insurance (reinsurance) activity

3390 42 Settlings with overcautious persons

3390 43 Settlings with reinsurers

3390 44 Settlings with insurers

3390 45 Accrued expenses on compensation to the overcautious person of recourse requirements and losses (subrogation)

3390 46 Obligations on payment of compulsory contributions in Fund of guaranteeing insurance payments

3390 47 Obligations on payment of extraordinary fees in Fund of guaranteeing insurance payments

3390 48 It is excluded

3390 49 It is excluded

3390 50 It is excluded

3390 51 It is excluded

3390 52 It is excluded

3390 53 Settlings of the direct insurer with the beneficiary on direct settlement

3390 54 The other accounts payable connected with insurance (reinsurance) activity

3400 Short-term estimative obligations

3410 Short-term warranty obligations

3420 Short-term obligations on claim and claim work

3430 Short-term estimative obligations on employee benefits

3440 Other short-term estimative obligations

3500 Other short-term obligations

3510 The short-term advance payments received

3510 01 Remuneration advance payment on the granted loans and the placed deposits

3510 41 The advance payments received on insurance (reinsurance) activity

3520 Deferred revenues

3530 Obligations of group on disposal, held for sale

3540 Other short-term obligations

Paragraph 4. Long-term obligations

4000	Long-term financial liabilities
4010	Long-term bank loans
4020	The long-term loans obtained from legal entities except for of banks of the second level
4030	Other long-term financial liabilities
4030 01	The long-term loans obtained from the Government of the Republic of Kazakhstan
4030 02	The long-term loans obtained from local executive bodies of the Republic of Kazakhstan
4030 04	The finance lease received from banks of the second level
4030 05	The finance lease received from other legal entities
4030 07	The released securities
4030 08	Discount on the released securities
4030 09	Premium to the released securities
4030 10	The redeemed securities
4030 11	Award on the long-term obtained loans
4030 12	Discount on the long-term obtained loans
4030 13	The long-term loans obtained from national managing holding
4030 96	Reserve fund on Islamic securities
4040 11	The best assessment of the expected cash flows
4040 12	Margin according to insurance contracts (reinsurance)
4040 13	The risk amendment on non-financial risk
4040 14	Loss component (by the best assessment of the expected cash flows)
4040 15	Loss component (under the risk amendment on non-financial risk)
4040 16	Margin under agreements of reinsurance
4040 17	Insurance premiums according to insurance contracts
4040 18	Insurance premiums under the issued agreements of reinsurance
4040 19	Obligations according to Islamic insurance contracts
4100	Long-term accounts payable
4110	Long-term accounts payable to suppliers and contractors
4120	Long-term accounts payable to the affiliated organizations
4130	Long-term accounts payable to the associated and joint organizations
4140	Long-term accounts payable to branches and structural divisions
4150	Obligations on lease
4160	Long-term remunerations to payment
4160 01	Accrued expenses in the form of remuneration on the securities released
4170	Other long-term accounts payable
4170 01	Obligations according to the transaction the future
4170 02	Obligations according to the transaction the forward
4170 03	Obligations according to the transaction the option
4170 04	Obligations according to the transaction swap
4170 05	Obligations according to transactions with other derivative financial instruments
4200	Long-term estimative obligations
4210	Long-term warranty obligations
4220	Long-term estimative obligations on claim and claim work
4230	Long-term estimative obligations on employee benefits
4240	Other long-term estimative obligations
4300	Deferred tax liabilities
4310	Deferred tax liabilities on the corporate income tax
4400	Other long-term obligations
4410	The long-term advance payments received
4420	Deferred revenues
4430	Other long-term obligations
4440	Obligations according to preferred shares

Paragraph 5. Capital and reserves

5000	Authorized capital
5010	Preferred shares
5020	Common shares
5030	Deposits and shares
5200	The redeemed own equity instruments
5210	The redeemed own equity instruments
5300	Share premium
5310	Share premium
5320	Supplementary paid-in capital
5400	Reserves
5410	The reserve capital established by constituent documents
5420	Reserve on revaluation of fixed assets and assets in the form of right to use
5430	Reserve on revaluation of intangible assets
5440	Reserve on revaluation of the financial assets carried at fair value through other comprehensive income
5450	Reserve on revaluation of other assets
5460	Other reserves
5470	Reserve on revaluation of the loans carried at fair value through other comprehensive income
5480	Provisions (provisions) under the expected and available credit losses on the securities carried at fair value through other comprehensive income
5490	Provisions under the expected and available credit losses on the loans carried at fair value through other comprehensive income
5490 40	Reserve of unforeseen risks
5490 41	Stabilization reserve
5500	Retained earnings (uncovered loss)
5520	Retained earnings (uncovered loss) of previous years
5610	Retained earnings (uncovered loss) of accounting year

Paragraph 6. Income

6000	Income from sales of products and rendering services
6010	Income from sales of products and rendering services
6020	Return of the sold products
6030	Price discount and sales
6100	Income from financing
6110	Income on remunerations
6110 01	The income connected with receipt of remuneration on the acquired securities
6110 02	The income connected with depreciation of premium to the securities released
6110 03	The income connected with depreciation of discount on the acquired securities
6110 04	The income connected with receipt of remuneration on transactions "the return repo" with securities
6110 05	Income on depreciation of discount on the placed deposits
6110 07	Income on depreciation of discount on the granted loans
6110 08	Income on depreciation of award on the obtained loans
6110 28	The income connected with receipt of remuneration according to current accounts
6110 29	The income connected with receipt of remuneration on on-demand deposits
6110 30	The income connected with receipt of remuneration according to term deposits
6110 31	The income connected with receipt of remuneration on conditional deposits
6110 32	The income connected with receipt of remuneration on loans
6110 34	The other incomes connected with receipt of remuneration
6110 35	The income connected with receipt of remuneration on savings deposits
6110 41	Commission income under agreements of reinsurance
6120	Income according to dividends
6130	Income from finance lease
6140	Income from transactions with real estate investments
6150	Income from change of fair value of financial instruments
6150 01	Income from change in value of the securities carried at fair value which changes are reflected in profit or loss
6150 03	Income on the securities carried at fair value through other comprehensive income
6150 04	Income from change of fair value of other financial instruments
6160	Other incomes from financing
6200	Other incomes
6210	Income from asset retirement
6220	Income from gratuitously the received assets
6230	Income from government subsidies
6240	Income from recovery of impairment loss
6240 01	Income from recovery (cancellation) of reserves (provisions) created on the securities carried at fair value through other comprehensive income and considered on depreciated cost
6240 02	Income from recovery (cancellation) of reserves (provisions) created on the deposits placed in the banks of the second level and the organizations performing separate types of banking activities
6240 03	Income from recovery (cancellation) of reserves (provisions) created on other receivables
6240 04	Income from recovery (cancellation) of reserves (provisions) created according to the current accounts placed in the banks of the second level and the organizations performing separate types of banking activities
6240 21	Income from recovery (cancellation) of reserves (provisions) created on the loans granted clients
6240 22	Income from recovery (cancellation) of reserves (provisions) created on the finance lease provided to clients
6240 23	Income from recovery (cancellation) of reserves (provisions) created on contingent obligations
6240 42	Income from recovery (cancellation) of reserves (provisions) on impairment of acquisition cash flows
6240 91	Income from recovery (cancellation) of reserve fund on Islamic securities
6250	Income from exchange difference
6250 02	Income from revaluation of foreign currency
6260	Income from operating lease
6280	Other incomes
6280 01	Income from sale of the affined precious metals
6280 02	Income from purchase sale of foreign currency
6280 05	Income from revaluation of the affined precious metals
6280 06	Income from other revaluation
6280 07	Other incomes
6280 08	Penalty (penalty, penalty fee)
6280 09	Income from purchase - security sale
6280 31	Expense adjustment on loss component
6280 32	Financial incomes on reinsurance
6280 33	Income from reduction of the risk amendment by non-financial risk
6280 34	The income from depreciation of margin according to insurance contracts (reinsurance)
6280 40	The income connected with insurance (reinsurance) activity
6280 41	Insurance revenue (income from insurance)
6280 55	Income from reinsurance
6280 56	Income on forming of asset of reinsurance under the risk amendment on non-financial risk
6280 42	The income connected with compensation by the overcautious person of insurance payments
6280 43	The income connected with compensation of recourse requirements and losses (subrogation)
6280 44	Other incomes from insurance activity
6280 45	Commission income of Islamic insurance company from management of Islamic insurance fund
6280 45	It is excluded
6280 46	It is excluded
6280 47	It is excluded
6280 48	It is excluded
6280 49	It is excluded
6280 50	It is excluded
6280 51	It is excluded
6280 52	It is excluded
6280 53	It is excluded
6280 54	It is excluded
6290	Income according to transactions with derivative financial instruments
6290 09	Income according to transactions the future
6290 10	Income according to transactions the forward
6290 11	Income according to transactions the option
6290 13	Income according to transactions swap
6290 14	Income according to transactions with other derivative financial instruments
6300	The income connected with the stopped activities
6310	The income connected with the stopped activities
6400	Profit share of the organizations considered on equity method
6410	Profit share of associated organizations
6420	Profit share of the joint organizations

Paragraph 7. Expenses

7000 Cost of sales and the rendered services

7010 Cost of sales and the rendered services

7100 Selling expenses of products and to rendering services

7110 Selling expenses of products and to rendering services

7200 Administrative expenses

7210 Administrative expenses

7220 Tax expenses

7220 01 Expenses on the social tax and social payments

7220 02 Expenses on the land tax

7220 03 Tax expenses on property

7220 04 Tax expenses on vehicles

7220 05 Expenses on other taxes, charges and obligatory payments in the budget

7300 Financing expenses

7310 Expenses on remunerations

7310 01 The expenses connected with payment of remuneration for the securities released

7310 02 The expenses connected with depreciation of premium to the acquired securities

7310 03 The expenses connected with depreciation of discount on the securities released

7310 04 The expenses connected with payment of remuneration for transactions of "repo" with securities

7310 05 Penalty (penalty, penalty fee)

7310 07 Discount depreciation expenses on the obtained loans

7310 09 Award depreciation expenses on the granted loans

7310 10 Award depreciation expenses on the placed deposits

7310 11 Expenses on reduction of the risk amendment by non-financial risk

7310 12 Expenses in the form of component of loss of obligations on cash flows according to insurance contracts

7310 24 The expenses connected with payment of remuneration for the obtained loans

7310 25 The other expenses connected with remuneration payment

7320 Expenses on interest payment on finance lease

7330 Expenses from change of fair value of financial instruments

7340 Other expenses for financing

7350 Interest expenses according to obligations on lease

7400 Other expenses

7410 Expenses on asset retirement

7420 Expenses from asset impairment

7430 Expenses on exchange difference

7430 02 Expenses from revaluation of foreign currency

7440 Expenses on creation of reserve and write-off of hopeless requirements

7440 01 Expenses on forming of reserves (provisions) on the securities carried at fair value through other comprehensive income and considered on depreciated cost

7440 02 Expenses on forming of reserves (provisions) on the placed deposits

7440 03 Expenses on forming of reserves (provisions) on other receivables

7440 04 Expenses on forming of reserves (provisions) according to the current accounts placed in the banks of the second level and the organizations performing separate types of banking activities

7440 21 Expenses on forming of reserves (provisions) on the granted loans

7440 22 Expenses on forming of reserves (provisions) on the provided finance lease

7440 23 Expenses on forming of reserves (provisions) on contingent obligations

7440 24 Expenses on forming of reserves (provisions) on impairment of acquisition cash flows

7440 41 It is excluded

7440 42 It is excluded

7440 43 It is excluded

7440 44 It is excluded

7440 45 It is excluded

7440 47 It is excluded

7440 48 It is excluded

7440 49 It is excluded

7440 50 It is excluded

7440 51 It is excluded

7440 52 It is excluded

7440 91 Expenses on forming of reserve fund on Islamic securities

7450 Expenses on operating lease

7470 Other expenses

7470 01 Book value of the affined precious metals

7470 02 Expenses on purchase sale of foreign currency

7470 03 Expenses from change in value of the securities carried at fair value which changes are reflected in profit or loss

7470 06 Expenses on the securities carried at fair value through other comprehensive income

7470 07 Expenses from revaluation of the affined precious metals

7470 08 Expenses from other revaluation

7470 09 Other expenses

7470 10 Expenses from purchase - security sale

7470 31 Insurance expenses in the form of loss component

7470 32 Financial expenses on insurance (reinsurance)

7470 33 Expenses on reduction of the risk amendment by non-financial risk

7470 34 Insurance expenses in the form of the risk amendment on non-financial risk

7470 35 Acquisition expenses

7470 36 Expenses in the form of depreciation of margin under agreements of reinsurance

7470 37 Depreciation expenses of the best assessment of the expected cash flows on reinsurance asset

7470 40 The expenses connected with insurance (reinsurance) activity

7470 41 Insurance expenses on payment

7470 42 Expenses on implementation of insurance payments for reinsurance

7470 43 Expenses on claim settlement

7470 44 Expenses on compensation to the overcautious person of recourse requirements and losses (subrogation)

7470 45 Expenses on payment of commission fee on reinsurance

7470 46 Expenses on payment of compulsory contributions in Fund of guaranteeing insurance payments

7470 47 Expenses on payment of extraordinary fees in Fund of guaranteeing insurance payments

7470 48 Expenses on fee of insurance brokers

7470 49 Expenses on fee of actuaries

7470 50 Other expenses

7470 81 Commission expenses for services of stock exchange

7470 82 Commission expenses for services in broker and dealer activities

7470 83 Commission expenses for services in custodial servicing

7470 84 Commission expenses of other professional participants of the security market

7480 Expenses on transactions with derivative financial instruments

7480 09 Expenses according to transactions the future

7480 10 Expenses according to transactions the forward

7480 11 Expenses according to transactions the option

7480 13 Expenses according to transactions swap

7480 14 Expenses according to transactions with other derivative financial instruments

7490 Depreciation expenses

7490 01 Depreciation expenses of fixed assets and assets in the form of right to use

7490 02 Depreciation expenses of capital costs on assets in the form of right to use

7490 03 Depreciation expenses of real estate investments

7490 04 Depreciation expenses of prospecting and estimative assets

7490 05 Depreciation expenses of other intangible assets

7500 The expenses connected with the stopped activities

7510 The expenses connected with the stopped activities

7600 Share at a loss the organizations considered by equity method

7610 Share at a loss associated organizations

7620 Share at a loss joint organizations

7700 Expenses on the corporate income tax

7710 Expenses on the corporate income tax

Paragraph 8. Conditional and possible requirements and obligations

8100	Accounts of requirements for guarantees
8120	Possible requirements for the accepted guarantees
8130	Conditional extraordinary fees according to the legislation of the Republic of Kazakhstan on guaranteeing insurance payments
8210	Conditional requirements for the granted loans
8220	Conditional requirements for receipt of loans in the future
8300	Accounts of requirements for derivative financial instruments
8300 01	Conditional requirements for purchase of financial assets
8300 02	Conditional requirements for purchase of financial futures
8300 03	Conditional requirements for sale of financial futures
8300 04	The fixed interest rate swap
8300 05	Floating interest rate swap
8300 06	The acquired transactions the option - "call"
8300 07	The acquired transactions the option - "put"
8300 08	The sold transactions the put option - the contra account
8300 09	The sold transactions the call option - the contra account
8300 10	The acquired agreement on future remuneration - contra account
8300 11	The realized agreement on future remuneration
8300 12	Conditional requirements for other derivative financial instruments
8400	Accounts of obligations on guarantees
8420	Possible reduction of requirements for the accepted guarantees
8430	Contingent obligations by the legislation of the Republic of Kazakhstan on guaranteeing insurance payments
8500	Accounts of obligations on representation (obtaining) of loans in the future
8510	Contingent obligations on provision of loans in the future
8520	Contingent obligations on the obtained loans
8600	Accounts of obligations on derivative financial instruments
8600 01	Contingent obligations selling financial assets
8600 02	Contingent obligations on purchase of financial futures
8600 03	Contingent obligations selling financial futures
8600 04	Floating interest rate swap
8600 05	The fixed interest rate swap
8600 06	The acquired transactions the call option - the contra account
8600 07	The acquired transactions the put option - the contra account
8600 08	The sold transactions the put option
8600 09	The sold transactions the call option
8600 10	The acquired agreement on future remuneration
8600 11	The realized agreement on future remuneration - contra account
8600 12	Contingent obligations on other derivative financial instruments

Paragraph 9. Accounts of the memorandum

8700	Accounts of the memorandum - assets
8710	The machines, the equipment, transport and other means leased
8720	The fixed assets realized with payment payment by installments
8740	The documents and values sent for collection
8750	The property transferred to providing (pledge) obligations
8760	Shares (share) delivered in trust management to originator
8770 01	The account of money of clients under agreements of Islamic insurance
8780 01	Expenses in the form of component of loss of obligations on cash flows under agreements of Islamic insurance
8780 02	Insurance expenses in the form of loss component for Islamic insurance companies
8780 03	Insurance expenses in the form of the risk amendment on non-financial risk for Islamic insurance companies
8780 04	Acquisition expenses for Islamic insurance companies
8780 05	The expenses connected with insurance activity under agreements of Islamic insurance
8780 06	Insurance expenses on payment
8780 07	Financial expenses on Islamic insurance
8790 04	Commission expenses for managements of Islamic insurance fund
8800	Accounts of the memorandum - liabilities
8810	The machines, the equipment, transport and other means accepted in lease
8830	The property accepted in providing (pledge) obligations of the client
8840 01	Obligations on cash flows under agreements of Islamic insurance
8840 02	The risk amendment on non-financial risk for Islamic insurance companies
8840 03	Loss component (according to obligations on cash flows under agreements of Islamic insurance)
8840 04	Loss component (under the risk amendment on non-financial risk for Islamic insurance companies)
8840 05	Obligations on the acquisition cash flows relating to group of agreements of Islamic insurance
8840 06	Obligations on the other cash flows relating to group of agreements of Islamic insurance
8840 07	Obligations on the arisen losses for Islamic insurance companies
8840 08	Insurance premiums under agreements of Islamic insurance
8850 01	The best assessment of the expected cash flows for Islamic insurance companies
8850 02	Margin under agreements of Islamic insurance
8850 03	The risk amendment on non-financial risk for Islamic insurance companies
8850 04	Loss component (by the best assessment of the expected cash flows) for Islamic insurance companies
8850 05	Loss component (under the risk amendment on non-financial risk) for Islamic insurance companies
8850 06	Insurance premiums under agreements of Islamic insurance
8860 01	Reserve on revaluation of the loans carried at fair value through other comprehensive income for Islamic insurance companies
8860 02	Provisions (provisions) under the expected and available credit losses on the securities carried at fair value through other comprehensive income for Islamic insurance companies
8860 03	Provisions (provisions) under the expected and available credit losses on the loans carried at fair value through other comprehensive income for Islamic insurance companies
8870 01	Income from recovery (cancellation) of reserves (provisions) on impairment of acquisition cash flows for Islamic insurance companies
8870 02	Expense adjustment on loss component for Islamic insurance companies
8870 03	The income from reduction of the risk amendment by non-financial risk for Islamic insurance companies
8870 04	The income from depreciation of margin under agreements of Islamic insurance
8870 05	Insurance revenue (income from Islamic insurance)
8900	Accounts of the memorandum - other
8920	The credit lines opened by foreign states and foreign banks
8930	Different values and documents
8940	The different values and documents sent and issued in the subreport
8950	The affined precious metals stored
8960	Shares and other securities stored
8970	Account of "depot"

Paragraph 10. The assets of clients which are in investment management

1800	Assets
1800 01	Money
1800 02	The affined precious metals
1800 03	Securities
1800 04	The deposits placed
1800 05	Investments into the capital
1800 06	Intangible assets
1800 07	Fixed assets
1800 08	Other assets
1800 09	Accounts to obtaining
1800 10	Dividends
1800 11	Remuneration
1800 12	Other requirements
1800 13	Requirements for transactions with derivative financial instruments
1800 14	Transactions "the return repo" with securities
1810	Capital
1810 01	Capital
1820	Obligations
1820 01	Accounts for payment
1820 02	Other obligations
1820 03	Obligations according to transactions with derivative financial instruments
1820 04	Transactions of "repo" with securities
1830	Income
1830 01	Receipt of assets from the client
1830 02	Income in type of remuneration (dividends)
1830 03	Income from purchase and sale
1830 04	Income from asset revaluation at fair value
1830 05	Income on exchange difference
1830 08	Other incomes
1830 09	Income from revaluation of transactions with derivative financial instruments
1840	Expenses
1840 01	Withdrawal of assets of the client
1840 02	Expenses on payment of commission fees
1840 03	Expenses from purchase and sale
1840 04	Expenses from asset revaluation at fair value
1840 05	Expenses on exchange difference
1840 08	Other expenses
1840 09	Expenses from revaluation of transactions with derivative financial instruments

Chapter 3. Description of accounts

Paragraph 1. Balance sheet accounts

1010 "Cash on hand" (active).

Appointment: accounting of amounts of money in national and foreign currencies in cash desk of the organization.

On the debit of the account the cash amount of money in the national and foreign currencies which arrived in cash desk of the organization is carried out.

On the credit of the account write-off of cash amounts of money in national and foreign currencies from cash desk of the organization is carried out.

1020 "Money in transit" (active).

Appointment: accounting of amounts of money in national and foreign currencies in transit.

On the debit of the account the amount of money, being en route is carried out.

On the credit of the account write-off of amounts of money after receipt from the receiver of confirmation about receipt of cash and transfer of money for the bank account of the organization is carried out.

1030 "Money on current accounts" (active).

Appointment: accounting of amounts of money in national and the foreign currencies which are on current accounts of the organization.

On the debit of the account the amount of money, being on the current account of the organization is carried out.

On the credit of the account write-off of amounts of money from the current account of the organization in case of their proper use is carried out.

1060 01 "Other money" (active).

Appointment: accounting of the amounts of other money in the national and foreign currencies unaccounted on balance sheet accounts No. 1010, 1020, 1030 and 1050.

On the debit of the account the amount of money, having temporary and accidental nature which at the time of origin are not carried out according to other balance sheet accounts is carried out.

On the credit of the account the amount of money in case of write-off is carried out.

1110 21 "The short-term loans granted clients" (active).

Appointment: accounting of the loan amounts provided to clients from repayment period to one year.

On the debit of the account the amount of the short-term loan granted the client is carried out.

On the credit of the account write-off of the amounts of short-term loan in case of its repayment by the client or delay of payment is carried out.

1110 22 "Overdue debt of clients on the granted loans" (active).

Appointment: accounting of the amounts of overdue debt on the loans provided to the client.

On the debit of the account the overdue debt amount on the loan provided to the client is carried out.

On the credit of the account write-off of the amounts of overdue debt on the granted loan in case of its repayment by the client or write-off from balance of the organization is carried out.

1110 23 "Discount on the short-term granted loans" (counteractive).

Appointment: accounting of the amounts of discount in the form of excess of settled amount of loan over the amount of actually granted short-term loan (taking into account costs according to the transaction), adjustment amounts, connected with recognition of interest incomes with use of effective interest rate method, adjustment amounts, connected with provision of short-term loan, at the non-market rate of percent.

On the credit of the account are carried out the discount amount in the form of excess of the settled amount of loan over the amount of actually granted short-term loan, adjustment amount connected with recognition of interest incomes with use of effective interest rate method, adjustment amount, connected with provision of short-term loan at the non-market rate of percent.

On the debit of the account the depreciation amount and (or) write-off of discount on the granted short-term loan is carried out.

1110 24 "Award on the short-term granted loans" (active).

Appointment: accounting of the amounts of excess of the amount of actually granted short-term loan (taking into account costs according to the transaction) over the settled amount of loan (award), adjustment amounts connected with recognition of interest incomes with use of effective interest rate method.

On the debit of the account are carried out the amount of excess of the amount of actually granted short-term loan (taking into account costs according to the transaction) over the settled amount of loan (award), adjustment amount connected with recognition of interest incomes with use of effective interest rate method.

On the credit of the account the depreciation amount and (or) write-off of award on the granted short-term loan is carried out.

1120 01 "The current financial assets carried at fair value which changes are reflected in profit or loss" (active).

Appointment: accounting of nominal value of the current financial assets acquired for the purpose of further realization and income acquisition.

On the debit of the account nominal value of the current financial asset carried at fair value which changes are reflected in profit or loss is carried out.

On the credit of the account write-off of nominal value of current financial asset in case of its realization, transfer to other category, and also payment delay is carried out.

1120 02 "Discount on the acquired current financial assets carried at fair value which changes are reflected in profit or loss" (counteractive).

Appointment: accounting of the amounts of excess of nominal value of the current financial assets carried at fair value which changes are reflected in profit or loss, over the cost their acquisitions (discount), adjustment amounts connected with recognition of interest incomes with use of effective interest rate method, adjustment amounts, connected with acquisition of current financial assets at the non-market rate.

On the credit of the account are carried out the amount of excess of nominal value of the current financial asset carried at fair value which changes are reflected in profit or loss, over the cost its acquisitions (discount), adjustment amount connected with recognition of interest incomes with use of effective interest rate method, adjustment amount, connected with acquisition of current financial asset at the non-market rate.

On the debit of the account the depreciation amount and (or) write-off of discount on the current financial asset carried at fair value which changes are reflected in profit or loss is carried out.

1120 03 "Award on the acquired current financial assets carried at fair value which changes are reflected in profit or loss" (active).

Appointment: accounting of the amounts of excess of acquisition value of the current financial assets carried at fair value which changes are reflected in profit or loss, over their nominal value (award), adjustment amounts connected with recognition of interest incomes with use of effective interest rate method.

On the debit of the account are carried out the amount of excess of acquisition value of the current financial asset carried at fair value which changes are reflected in profit or loss, over its nominal value (award), adjustment amount connected with recognition of interest incomes with use of effective interest rate method.

On the credit of the account the depreciation amount and (or) write-off of award on the acquired current financial asset carried at fair value which changes are reflected in profit or loss is carried out.

1120 04 "Positive fair value adjustment of the current financial assets carried at fair value which changes are reflected in profit or loss" (active).

Appointment: accounting of the amounts of positive fair value adjustment of the current financial assets carried at fair value which changes are reflected in profit or loss.

On the debit of the account the amount of positive fair value adjustment of the current financial asset carried at fair value which changes are reflected in profit or loss is carried out.

On the credit of the account write-off of the amounts of positive fair value adjustment of the current financial asset carried at fair value which changes are reflected in profit or loss is carried out.

1120 05 "Negative fair value adjustment of the current financial assets carried at fair value which changes are reflected in profit or loss" (counteractive).

Appointment: accounting of the amounts of negative fair value adjustment of the current financial assets carried at fair value which changes are reflected in profit or loss.

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