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RESOLUTION OF BOARD OF NATIONAL BANK OF THE KYRGYZ REPUBLIC

of December 1, 2021 No. 2021-P-14/66-2-(PS)

About approval of the chart of accounts of financial accounting of operators of payment systems / payment institutes

According to articles 20 and 68 of the Law of the Kyrgyz Republic "About National Bank of the Kyrgyz Republic, banks and banking activity" the Board of National Bank of the Kyrgyz Republic decides:

1. Approve the chart of accounts of financial accounting of operators of payment systems / payment institutes it (is applied).

2. To legal management:

- publish this resolution on the official website of National Bank of the Kyrgyz Republic;

- after official publication to send this resolution to the Ministry of Justice of the Kyrgyz Republic for entering into the State register of regulatory legal acts of the Kyrgyz Republic.

3. This resolution becomes effective since January 1, 2022.

4. To management of payment systems to bring this resolution to the attention of operators of payment systems and payment institutes, OYuL "Association of Operators of KG Payment Service Providers".

5. To department of development of official language and document flow to bring this resolution to the attention of the relevant structural divisions, regional managements, representative offices of National Bank of the Kyrgyz Republic in Batken Province.

6. To impose control of execution of this resolution on the board member of the National Bank of the Kyrgyz Republic supervising management of payment systems.

Chairman of National Bank of the Kyrgyz Republic

K. Bokontayev

Appendix

to the Resolution of Board of National Bank of the Kyrgyz Republic of December 1, 2021 No. 2021-P-14/66-2-(PS)

Chart of accounts of financial accounting of operators of payment systems / payment institutes

Section 1000 "Current assets"

1100 "Cash on hand"

1110 "Money in national currency"

1120 "Foreign currency cash"

1130 "Cash documents"

1160 "Money in PO terminals"

1200 "Money in bank"

1210 "Accounts in national currency"

1220 "Accounts in foreign currency in local banks"

1230 "Accounts in foreign banks"

1240 "The money in banks limited to use"

1250 "Money in transit"

1300 "Short-term investments"

1330 "The loans issued"

1340 "Deposit domestic currency deposits"

1360 "Deposit foreign currency deposits"

1370 "Short-term investments in subsidiary companies"

1390 "Other short-term investments"

1400 "Accounts to obtaining"

1410 "Accounts to obtaining for goods and services"

1491 "Reserve on bad debts on accounts to obtaining"

1500 "Receivables on other transactions"

1520 "Receivables of employees and directors"

1530 "The taxes paid in the advance payment"

1540 "The taxes which are subject to compensation"

1550 "Interest receivable"

1560 "Dividends to obtaining"

1570 "Receivables of agents"

1580 "The current part of long-term receivables"

1590 "Other receivables"

1600 "Inventory stocks"

1610 "Goods"

1691 "Unrealized trade margin"

1620 "Raw material stocks and main materials"

1630 "Work in progress"

1640 "Finished goods"

1700 "Inventories of auxiliary materials"

1710 "Fuel"

1720 "Spare parts"

1740 "Other materials"

1750 "The invaluable and fast-wearing-out objects"

1795 "The invaluable and fast-wearing-out objects in operation"

1800 "The advance payments issued"

1810 "The inventories paid in the advance payment"

1820 "The services paid in the advance payment"

1830 "The lease paid in the advance payment"

1840 "Advance payments to suppliers of goods/services"

1890 "Other types of advanced payments"

1900 "Debt of founders (participants) on deposits to the authorized capital of OPS/PO created in the form of joint-stock company"

1920 "Debt of faces which were signed for shares second and the subsequent issues"

1930 "The debt of buyers arising in case of sale by the subject of the redeemed own shares"

Section 2000 "Non-current assets"

2100 "Fixed assets"

2110 "Earth"

2120 "Right to use by leased fixed asset"

2192 "Accumulated depreciation - right to use by leased fixed asset"

2130 "Buildings, constructions"

2193 "Accumulated depreciation - buildings, constructions"

2140 "Equipment"

2194 "Accumulated depreciation - the equipment"

2150 "The office equipment"

2195 "Accumulated depreciation - the office equipment"

2160 "Furniture and accessories"

2196 "Accumulated depreciation - furniture and accessories"

2170 "Vehicles"

2197 "Accumulated depreciation - vehicles"

2180 "Improvement of the rented property"

2198 "Accumulated depreciation - improvement of the rented property"

2190 "Improvement of the parcels of land"

2199 "Accumulated depreciation - improvement of the parcels of land"

2191 "Constructions in progress"

2400 "The delayed tax claims"

2500 "The money limited to use"

2700 "Long-term receivables"

2720 "Long-term receivables of buyers and customers"

2780 "Long-term delayed expenses"

2790 "Other long-term receivables"

2800 "Long-term investments"

2820 "The long-term granted loans"

2830 "Long-term investments in subsidiary companies"

2890 "Other long-term investments"

2900 "Intangible assets"

2910 "Franchise"

2991 "Accumulated depreciation - the franchize"

2930 "Patents"

2993 "Accumulated depreciation - patents"

2940 "Trademarks"

2994 "Accumulated depreciation - trademarks"

2950 "Copyright"

2995 "Accumulated depreciation - copyright"

2960 "Software"

2996 "Accumulated depreciation - the software"

2970 "License agreement"

2997 "Accumulated depreciation - the license agreement"

2980 "Other assets"

2998 "Accumulated depreciation - other assets"

2990 "Incomplete developments"

Section 3000 "Short-term obligations"

3100 "Accounts for payment"

3110 "Accounts for payment for goods and services in economic activity"

3190 "Other accounts for payment"

3200 "The advance payments received"

3210 "Advance payments of buyers and customers"

3220 "Advance payments of agents of PO"

3300 "Short-term debt obligations"

3310 "Bank loans, loans"

3320 "The other credits, loans"

3330 "The current part of long-term debt obligations"

3390 "Other short-term debt obligations"

3400 "Taxes for payment"

3410 "Income tax for payment"

3420 "The income tax on the income of physical persons"

3430 "VAT for payment"

3490 "Other taxes for payment"

3500 "The short-term added obligations"

3510 "The added obligations on payment of goods and services"

3520 "Accrued payroll"

3530 "Assessed contributions to social insurance"

3540 "Payable dividends"

3550 "The added debenture interests"

3590 "Other accrued expenses"

3600 "Other short-term obligations"

3610 "Accounts for payment for the accepted payments for benefit of suppliers of goods/services"

3700 "Reserves"

3710 "Reserve on guarantee maintenance"

3720 "Reserve on payment of legal claims"

3730 "Other reserves"

Section 4000 "Long-term obligations"

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