RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of December 31, 2019 No. 267

About modification and amendments in some resolutions of Board of National Bank of the Republic of Kazakhstan concerning conducting financial accounting

List of amending documents

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 for the purpose of enhancement of conducting the financial accounting Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve the List of some resolutions of Board of National Bank of the Republic of Kazakhstan to which changes and additions concerning conducting financial accounting, according to appendix 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 (Kasenov A. S.) state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) placement of this resolution on official Internet resource of National Bank of the Republic of Kazakhstan after its official publication;

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

3. To department of external communications - the press service of National Bank (Adambayeva A. R.) 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 Galiyeva D. T.

5. This resolution is subject to official publication and becomes effective since July 1, 2020.

Appendix

to the Resolution of Board of National Bank of the Republic of Kazakhstan of December 31, 2019 No. 267

The list of some resolutions of Board of National Bank of the Republic of Kazakhstan to which changes and additions concerning conducting financial accounting are made

1. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of January 31, 2011 No. 3 "About approval of the Standard chart of accounts of financial accounting in banks of the second level, the mortgage organizations and Development Bank of Kazakhstan joint-stock company (it is registered in the Register of state registration of regulatory legal acts at No. 6793, it is published on October 7, 2011 in the Collection of acts of the central executive and other central state bodies of the Republic of Kazakhstan No. 11) the following changes and amendments:

in the Standard chart of accounts of financial accounting in banks of the second level, the mortgage organizations and the Development Bank of Kazakhstan joint-stock company approved by the specified resolution:

in Chapter 1:

in Item 8 2200 to state the name of account group in the following edition:

"2200

Obligations to clients and other creditors";

in Chapter 2:

in paragraph 1:

state the account name 1054 in the following edition:

"1054

Reserves (provisions) on correspondent accounts in other banks and to current accounts of the mortgage organizations";

after account 1257 to add with the account 1258 following contents:

"1258

The savings deposits placed in other banks (no more than one month)";

 after account 1267 to add with accounts 1268 and 1269 of the following content:

"1268	The savings deposits placed in other banks (no more than one year)
1269	The savings deposits placed in other banks (more than one year)";

state the account name 1463 in the following edition:

"1463

Reserves (provisions) on transactions "the return repo" with securities";

state the account name 1477 in the following edition:

"1477

Reserves (provisions) on investments into subordinated debt";

state the account name 1486 in the following edition:

"1486

Reserves (provisions) on the securities considered on depreciated cost";

state the account name 1495 in the following edition:

"1495

Reserves (provisions) on the other financial assets considered on depreciated cost";

state the account name 1655 in the following edition:

"1655

Assets in the form of right to use";

state the account name 1657 in the following edition:

"1657

Capital costs on assets in the form of right to use";

after account 1662 to add with the account of 1691 following contents:

"1691

Charged depreciation on investment property";

state the account name 1695 in the following edition:

"1695

Charged depreciation on assets in the form of right to use";

state the account name 1697 in the following edition:

"1697

Charged depreciation on capital costs on assets in the form of right to use";

state the account name 1757 in the following edition:

"1757

Imputed incomes on the other financial assets considered on depreciated cost";

state the account name 1845 in the following edition:

"1845

Reserves (provisions) according to the added and overdue commission income";

 1876, 1877 and 1878 to state account names in the following edition:

"1876	Reserves (provisions) on other banking activity
1877	Reserves (provisions) on receivables connected with banking activity
1878	Reserves (provisions) on receivables connected with nonbasic activities";

in paragraph 2:

state account names 2034 and 2035 in the following edition:

"2034	The short-term loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and national managing holding
2035	The account of positive value adjustment of the loan obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and national managing holding";

state account names 2037 and 2038 in the following edition:

"2037	The account of negative value adjustment of the loan obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and national managing holding
2038	Overdue debt on the loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and national managing holding";

state account names 2067 and 2068 in the following edition:

"2067	The received financial leasing
2068	Overdue debt on loans and financial leasing";

after account 2131 to add with the account 2132 following of content:

"2132

Savings deposits of other banks (no more than one month)";

after account 2133 to add with the account 2134 following of content:

"2134

Savings deposits of other banks (no more than one year)";

after account 2140 to add with accounts 2141 and 2143 of the following content:

"2141	Savings deposits of other banks (more than one year)
2143	Overdue debt on savings deposits of other banks";

state the account name 2200 in the following edition:

"2200

Obligations to clients and other creditors";

after account 2213 to add with the account 2214 following contents:

"2214

Savings deposits of physical persons (no more than one year)";

after account 2217 to add with the account 2218 following contents:

"2218

Savings deposits of legal entities (more than one year)";

after account 2219 to add with the account 2220 following contents:

"2220

Savings deposits of legal entities (no more than one year)";

state the account name 2227 in the following edition:

"2227

Obligations on lease";

after account 2228 to add with the account 2229 following contents:

"2229

Savings deposits of physical persons (more than one year)";

state the account name 2230 in the following edition:

"2230

Overdue debt according to obligations on lease";

after account 2240 to add with the account 2243 following of content:

"2243

Overdue debt on savings deposits of clients";

state the account name 2706 in the following edition:

"2706

Accrued expenses on loans and financial leasing";

after account 2708 to add with the account 2709 following contents:

"2709

Accrued expenses on savings deposits of other banks";

after account 2723 to add with the account 2724 following of content:

"2724

Accrued expenses on savings deposits of clients";

state the account name 2745 in the following edition:

"2745

The added interest expenses according to obligations on lease";

in paragraph 3:

state the account name 3540 in the following edition:

"3540

Reserves of revaluation of fixed assets and assets in the form of right to use";

state the account name 3562 in the following edition:

"3562

Reserves (provisions) under the expected credit losses on the securities carried at fair value through other comprehensive income";

state the account name 3564 in the following edition:

"3564

Reserves (provisions) under the expected credit losses on the loans carried at fair value through other comprehensive income";

in paragraph 4:

after account 4257 to add with accounts 4258 and 4259 of the following content:

"4258	The income connected with receipt of remuneration on the savings deposits placed in other banks (no more than one month)
4259	The income connected with receipt of remuneration on the savings deposits placed in other banks (no more than one year)";

after account 4312 to add with accounts 4313 and 4314 of the following content:

"4313	The income arising in case of adjustment of gross carrying amount of the granted loans in connection with their modification
4314	The income arising in case of adjustment of book value of the obtained loans in connection with their modification and (or) adjustment of the loans obtained at the non-market rate of percent";

state the account name 4431 in the following edition:

"4431

Income in type of negative value adjustment of the loan obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, international financial institutions and national managing holding";

state the account name 4435 in the following edition:

"4435

Income on the loans carried at fair value through other comprehensive income";

4540, of 4560, of 4570, of 4580, of 4590, of 4591, 4593 and 4594 to state account names in the following edition:

"4540	Income from sale of the affined precious metals
4560	Income from revaluation of forward transactions on securities
4570	Income from revaluation of forward transactions on foreign currency
4580	Income from revaluation of forward transactions on the affined precious metals
4590	Income from revaluation of financial futures
4591	Income from revaluation of transactions option
4593	Income from revaluation of swap transactions
4594	Income from revaluation of transactions with other derivative financial instruments";

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