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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 insurance brokers, the Instruction for conducting financial accounting by the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance, insurance brokers and about modification and amendments in some regulatory legal acts of the Republic of Kazakhstan concerning conducting financial accounting

(as amended on 27-08-2018)

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 of March 19, 2010 "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 insurance brokers 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, insurance brokers 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 insurance brokers

Chapter 1. General provisions

1. This Standard chart of accounts of financial accounting (further - the Chart of accounts) is developed for the insurance (reinsurance) organizations, the Islamic insurance (reinsurance) organizations, societies of mutual insurance and insurance brokers 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 insurance (reinsurance) organizations, Islamic insurance (reinsurance) organizations, insurance brokers, societies of mutual insurance (further - the organizations) on accounts of financial accounting for creation of the financial reporting.

2. In the Chart of accounts the concepts provided by the Law of the Republic of Kazakhstan of February 28, 2007 "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

1050

Money on savings 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 estimated at fair value which changes are reflected in profit or loss

1120 01

The current financial assets estimated at fair value which changes are reflected in profit or loss

1120 02

Discount on the acquired current financial assets estimated at fair value which changes are reflected in profit or loss

1120 03

Award on the acquired current financial assets estimated at fair value which changes are reflected in profit or loss

1120 04

Positive fair value adjustment of the current financial assets estimated at fair value which changes are reflected in profit or loss

1120 05

Negative fair value adjustment of the current financial assets estimated at fair value which changes are reflected in profit or loss

1130

The short-term investments withheld before repayment

1130 01

The short-term investments withheld before repayment

1130 02

Discount on the acquired short-term investments withheld before repayment

1130 03

Award on the acquired short-term investments withheld before repayment

1140

Short-term financial investments, available for sale

1140 01

Short-term financial investments, available for sale

1140 02

Discount on the acquired financial investments, available for sale

1140 03

Award on the acquired financial investments, available for sale

1140 04

Positive fair value adjustment of financial investments, available for sale

1140 05

Negative fair value adjustment of financial investments, available for sale

1150

Other short-term financial investments

1150 01

Transactions "the return repo" with securities

1150 02

The short-term deposits placed in 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 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 07

The affined precious metals

1150 08

The affined precious metals in transit

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 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 in 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 deposits

poste restante, placed in 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 41

The added commission income on reinsurance

1270 42

The other commission incomes connected with insurance (reinsurance) activity

1270 43

The added commission income of insurance brokers

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

1290

Reserve according to doubtful requirements

1290 01

Reserves (provisions) on covering of losses on receivables

1290 21

Reserves (provisions) on covering of losses on the loans granted clients

1290 22

Reserves (provisions) on covering of losses on the finance lease provided to clients

1290 23

Reserves (provisions) on covering of losses on securities, available for sale and withheld before repayment

1290 24

Reserves (provisions) on covering of losses on the deposits placed in the banks of the second level and the organizations performing separate types of banking activities

1290 41

Reserves (provisions) on covering of impairment losses of assets of reinsurance

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

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

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 long-term investments withheld before repayment

2020 01

The long-term investments withheld before repayment

2020 02

Discount on the acquired long-term investments withheld before repayment

2020 03

Award on the acquired long-term investments withheld before repayment

2030

Long-term financial investments, available for sale

2030 01

Long-term financial investments, available for sale

2030 02

Discount on the acquired long-term financial investments, available for sale

2030 03

Award on the acquired long-term financial investments, available for sale

2030 04

Positive fair value adjustment of long-term financial investments, available for sale

2030 05

Negative fair value adjustment of long-term financial investments, available for sale

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 04

The affined precious metals

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

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 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 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

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 banks of the second level

3030

Short-term accounts payable according to dividends

and to 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

3300

Short-term accounts payable

3310

Short-term accounts payable to suppliers

and to contractors

3320

Short-term accounts payable to the affiliated organizations

3330

Short-term accounts payable associated

and to the joint organizations

3340

Short-term accounts payable to branches

and to 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 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 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 according to the recourse requirement

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

Reserve of not earned premiums

3390 49

Reserve occurred, but unclaimed losses

3390 50

Reserve of not occurred losses according to insurance contracts (reinsurance) of life

3390 51

Reserve of not occurred losses under agreements of annuity

3390 52

Reserve of the declared, but not settled losses

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 to 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 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

4100

Long-term accounts payable

4110

Long-term accounts payable to suppliers

and to contractors

4120

Long-term accounts payable to the affiliated organizations

4130

Long-term accounts payable associated

and to the joint organizations

4140

Long-term accounts payable to branches

and to structural divisions

4150

Long-term debt 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

5430

Reserve on revaluation of intangible assets

5440

Reserve on revaluation of financial assets, held for sale

5450

Reserve on revaluation of other assets

5460

Other reserves

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 deposits

poste restante

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 41

Commission income under agreements of reinsurance

6110 42

Commission income of insurance brokers

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

Unrealized incomes from change in value of the securities estimated at fair value which changes are reflected in profit or loss

6150 02

Unrealized incomes from change of fair value of other financial instruments

6150 03

Realized gains from change in value of the securities estimated at fair value which changes are reflected in profit or loss, and available for sale

6150 04

Realized gains 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 securities, available for sale and withheld before repayment

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 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 91

Income from recovery (cancellation) of reserve fund on Islamic securities

6250

Income from exchange difference

6250 01

Unrealized incomes from revaluation of foreign currency

6250 02

Realized gains from revaluation of foreign currency

6260

Income from operating lease

6280

Other incomes

6280 01

The income from purchase sale of the affined precious metals

6280 02

Income from purchase sale of foreign currency

6280 03

Unrealized incomes from revaluation of the affined precious metals

6280 04

Unrealized incomes from other revaluation

6280 05

Realized gains from revaluation of the affined precious metals

6280 06

Realized gains from other revaluation

6280 07

Other incomes

6280 08

Penalty (penalty, penalty fee)

6280 09

Income from purchase - security sale

6280 40

The income connected with insurance (reinsurance) activity

6280 41

Income in type of insurance premiums

6280 42

The income connected with compensation by the overcautious person of insurance payments

6280 43

The income connected with compensation according to the recourse requirement

6280 44

Other incomes from insurance activity

6280 45

Income from decrease in reserve of not earned premiums

6280 46

Income from decrease in reserve occurred, but unclaimed losses

6280 47

Income from decrease in reserve of the declared, but not settled losses

6280 48

Income from decrease in reserve of not occurred losses according to insurance contracts (reinsurance) of life

6280 49

Income from decrease in reserve of not occurred losses under agreements of annuity

6280 50

Income from forming of assets of reinsurance on reserve of not earned premiums

6280 51

Income from forming of assets of reinsurance on reserve occurred, but unclaimed losses

6280 52

Income from forming of assets of reinsurance on reserve of not occurred losses according to insurance contracts (reinsurance) of life

6280 53

Income from forming of assets of reinsurance on reserve of not occurred losses under agreements of annuity

6280 54

Income from forming of assets of reinsurance on reserve of the declared, but not settled losses

6290

Income according to transactions with derivative financial instruments

6290 01

Unrealized income from revaluation of the transaction the future

6290 02

Unrealized income from revaluation of the transaction the forward on securities

6290 03

Unrealized income from revaluation of the transaction the forward on foreign currency

6290 04

Unrealized income from revaluation of the transaction the forward on the affined precious metals

6290 05

Unrealized income from revaluation of the transaction the option

6290 07

Unrealized income from revaluation of the transaction swap

6290 08

Unrealized income from revaluation of transactions with other 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 obligatory social assignments

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 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

7400

Other expenses

7410

Expenses on asset retirement

7420

Expenses from asset impairment

7430

Expenses on exchange difference

7430 01

Unrealized expenses from revaluation of foreign currency

7430 02

The realized 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 securities, available for sale and withheld before repayment

7440 02

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

7440 03

Expenses on forming of reserves (provisions) on other receivables

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 41

Expenses on forming of reserve of not earned premiums

7440 42

Expenses on forming of reserve occurred,

but unclaimed losses

7440 43

Expenses on forming of reserve of not occurred losses

according to insurance contracts (reinsurance) of life

7440 44

Expenses on forming of reserve of not occurred losses

under agreements of annuity

7440 45

Expenses on forming of reserve declared,

but not settled losses

7440 47

Expenses on forming of reserves (provisions) on reinsurance assets

7440 48

Expenses from decrease in assets of reinsurance on reserve of not earned premiums

7440 49

Expenses from decrease in assets of reinsurance on reserve occurred, but unclaimed losses

7440 50

Expenses from decrease in assets of reinsurance on reserve of not occurred losses according to insurance contracts (reinsurance) of life

7440 51

Expenses from decrease in assets of reinsurance on reserve of the declared, but not settled losses

7440 52

Expenses from decrease in assets of reinsurance on reserve of not occurred losses under agreements of annuity

7440 91

Expenses on forming of reserve fund on Islamic securities

7450

Expenses on operating lease

7470

Other expenses

7470 01

Expenses on purchase sale of the affined precious metals

7470 02

Expenses on purchase sale of foreign currency

7470 03

Unrealized expenses from change in value of the securities estimated at fair value which changes are reflected in profit or loss

7470 04

Unrealized expenses from revaluation of the affined precious metals

7470 05

Unrealized expenses from other revaluation

7470 06

The realized expenses from change in value of the securities estimated at fair value which changes are reflected in profit or loss, and available

available for sale

7470 07

The realized expenses from revaluation of the affined precious metals

7470 08

The realized expenses from other revaluation

7470 09

Other expenses

7470 10

Expenses from purchase - security sale

7470 40

The expenses connected with insurance (reinsurance) activity

7470 41

Expenses on implementation of insurance payments for insurance

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 according to the recourse requirement

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

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