RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of July 27, 2026 No. 90

About introduction of amendments to some resolutions of Board of National Bank of the Republic of Kazakhstan concerning currency control, statistics of the external sector and conducting financial accounting

(Extraction)

The board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed List of some resolutions of Board of National Bank of the Republic of Kazakhstan to which changes concerning currency control, statistics of the external sector and conducting financial accounting are made.

2. To provide to department of paying balance of National Bank of the Republic of Kazakhstan in the procedure established by the legislation of the Republic of Kazakhstan:

1) together with Legal department of National Bank of the Republic of Kazakhstan 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 National Bank of the Republic of Kazakhstan of data on execution of the action provided by the subitem 2) of this Item.

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

4. This resolution becomes effective after ten calendar days after day of its first official publication.

It is approved Bureau of national statistics of the Agency on strategic planning and reforms of the Republic of Kazakhstan

Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of July 27, 2026, No. 90

The list of some resolutions of Board of National Bank of the Republic of Kazakhstan to which changes concerning currency control, statistics of the external sector and conducting financial accounting are made

1. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of June 28, 2013 No. 149 "About approval of the Instruction for conducting financial accounting by the insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 8596) the following changes:

in the Instruction for conducting financial accounting by the insurance (reinsurance) organizations, societies of mutual insurance and branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan approved by the specified resolution:

state Item 59 in the following edition, the text in Kazakh does not change:

"59. In day of the conclusion of the transaction spot on purchase of foreign currency the following accounting entries are performed:

on the amount of requirements in foreign currency and on the amount of obligations of tenge on buying rate:

Дт	1280 05	Requirements for the transaction spot
Кт	3390 04	Obligations according to the transaction spot;

at the same time on the difference arising in case of difference of buying rate of foreign currency from accounting rate the following accounting entries are performed:

in case of excess of buying rate of foreign currency over accounting rate:

Дт	7470 02	Expenses on purchase sale of foreign currency
Кт	1280 05	Requirements for the transaction spot

in case of excess of accounting rate over the buying rate of foreign currency:

Дт	1280 05	Requirements for the transaction spot
Кт	6280 02	Income from purchase sale of foreign currency.";

1) of Item 61 to state the subitem in the following edition, the text in Kazakh does not change:

"1) on the amount of tenge transferred for purchase of foreign currency:

Дт	3390 04	Obligations according to the transaction spot
Кт	1030	Money on current accounts;";

state Item 62 in the following edition, the text in Kazakh does not change:

"62. In day of the conclusion of the transaction the spot on purchase of foreign currency on the amount of conditional requirements in foreign currency and on the amount of contingent obligations of tenge is performed the following accounting entry:

Дт	8300 13	Conditional requirements for purchase and sale of foreign currency
Кт	8600 13	Contingent obligations on purchase and sale of foreign currency.";

2) of Item 64 to state the subitem in the following edition, the text in Kazakh does not change:

"2) on the amount of tenge and foreign currency:

Дт	8300 13	Conditional requirements for purchase and sale of foreign currency
Кт	8600 13	Contingent obligations on purchase and sale of foreign currency;";

state Item 65 in the following edition, the text in Kazakh does not change:

"65. In day of the conclusion of the transaction spot selling foreign currency on the amount of requirements and obligations for selling rate the following accounting entries are performed:

on the amount of obligations in foreign currency and on the amount of requirements of tenge:

Дт	1280 05	Requirements for the transaction spot
Кт	3390 04	Obligations according to the transaction spot;

at the same time on the difference arising in case of difference of selling rate of foreign currency from accounting rate the following accounting entries are performed:

in case of excess of accounting rate over the selling rate of foreign currency:

Дт	7470 02	Expenses on purchase sale of foreign currency
Кт	3390 04	Obligations according to the transaction spot;

in case of excess of rate of sales of foreign currency over accounting rate:

Дт	3390 04	Obligations according to the transaction spot
Кт	6280 02	Income from purchase sale of foreign currency.";

2) of Item 67 to state the subitem in the following edition, the text in Kazakh does not change:

"2) on the amount of tenge received for realization of foreign currency:

Дт	1030	Money on current accounts
Кт	1280 05	Requirements for the transaction spot.";

2) of Item 70 to state the subitem in the following edition, the text in Kazakh does not change:

"2) on foreign currency amount and tenge, and also on the amount of revaluation of foreign currency:

Дт	1030	Money on current accounts
Кт	1030	Money on current accounts;";

1) of Item 74 to state the subitem in the following edition, the text in Kazakh does not change:

"1) on depreciation amount of discount (discount) in tenge:

Дт	1150 11	Discount on the placed short-term deposits
	2040 08	Discount on the placed long-term deposits
Кт	6110 05	Income on depreciation of discount on the placed deposits;";

state Items 190 and 191 in the following edition, the text in Kazakh does not change:

"190. Upon purchase of foreign currency by the organization the following accounting entries are performed:

1) if buying rate is lower than the market rate:

Дт 1800 01 Money (on the amount of the purchased foreign currency)

Кт 1800 01 Money (on paid amount of money in tenge)

1830 03 The income from purchase and sale (on difference between the buying rate and the market rate);

2) if buying rate is higher than the market rate:

Дт 1800 01 Money (on the amount of the purchased foreign currency)

1840 03 Expenses from purchase and sale (on difference between the buying rate and the market rate)

Кт 1800 01 Money (on paid amount of money in tenge).

191. In case of sale of foreign currency by the organization the following accounting entries are performed:

1) if selling rate is higher than the market rate:

Дт 1800 01 Money (on the received amount of money in tenge)

Кт 1800 01 Money (on the amount of the sold foreign currency)

1830 03 The income from purchase and sale (on difference between the selling rate and the market rate);

2) if selling rate is lower than the market rate:

Дт 1800 01 Money (on the received amount of money in tenge)

1840 03 Expenses from purchase and sale (on difference between the selling rate and the market rate)

Кт 1800 01 Money (on the amount of the sold foreign currency).";

state Item 214 in the following edition, the text in Kazakh does not change:

"214. In case of placement of the money which is in investment management in the affined precious metals on the cost of the acquired precious metals the following accounting entry is performed:

Дт	1800 02	The affined precious metals
Кт	1800 01	Money.";

In auxiliary financial accounting the affined precious metals are reflected in ounces, and also in tenge by multiplication of available amount of the affined precious metals by the reflections established for date in financial accounting morning or evening fixing of the London Association of the market of precious metals and rate of tenge to US dollar.".

2. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of November 29, 2018 No. 294 "About approval of Rules of monitoring of sources of the demand and supply in the domestic foreign exchange market of the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 18214) the following changes:

in Rules of monitoring of the sources of the demand and supply in the domestic foreign exchange market of the Republic of Kazakhstan approved by the specified resolution:

state appendix 1 in edition according to appendix 1 to the List of some resolutions of Board of National Bank of the Republic of Kazakhstan to which changes concerning currency control are made of statistics of the external sector and conducting financial accounting (further – the List), the text in Kazakh does not change;

state appendix 2 in edition according to appendix 2 to the List, the text in Kazakh does not change;

state appendix 3 in edition according to appendix 3 to the List, the text in Kazakh does not change;

state appendix 4 in edition according to appendix 4 to the List, the text in Kazakh does not change;

state appendix 5 in edition according to appendix 5 to the List, the text in Kazakh does not change.

3. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of March 30, 2019 No. 40 "About approval of Rules of implementation of currency transactions in the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 18512) the following changes:

in Rules of implementation of the currency transactions in the Republic of Kazakhstan approved by the specified resolution:

2) and 3) to state subitems to part one of Item 12 in the following edition:

"2) the document confirming the right of permanent residence in the Republic of Kazakhstan (in case of its availability) (for physical person - the foreign citizen or the stateless person);

3) the license of National Bank, authorized body on regulation, control and supervision of the financial market and the financial organizations on carrying out banking and other activities (in case of its availability);";

in the subitem 6) of part one of Item 16 changes are made to the text in Kazakh, the text in Russian does not change;

state appendix 1 in edition according to appendix 6 to the List;

state appendix 2 in edition according to appendix 7 to the List;

state appendix 3 in edition according to appendix 8 to the List.

4. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of March 30, 2019 No. 41 "About approval of Rules of submission of information by branches (representations) of the foreign non-financial organizations performing activities in the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 18509) the following changes:

in Rules of submission of information by branches (representations) of the foreign non-financial organizations performing activities in the Republic of Kazakhstan, approved by the specified resolution:

the first and second Item 8 to state parts in the following edition:

"8. The branch (representation) submits in territorial branch of National Bank the reports required according to Rules, on paper or electronic method by means of use of digital systems with observance of procedures of confirmation by the digital signature.

The report submitted by different way requires the subsequent confirmation on paper or electronic method by means of use of digital systems with observance of procedures of confirmation by the digital signature.";

state appendix 1 in edition according to appendix 9 to the List;

state appendix 2 in edition according to appendix 10 to the List;

state appendix 3 in edition according to appendix 11 to the List;

state appendix 4 in edition according to appendix 12 to the List.

5. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of April 10, 2019 No. 64 "About approval of Rules of monitoring of currency transactions in the Republic of Kazakhstan" (it is registered in the Register of state registration of regulatory legal acts at No. 18544) the following changes:

in Rules of monitoring of the currency transactions in the Republic of Kazakhstan approved by the specified resolution:

state item 4 in the following edition:

"4. The document confirming approach of the circumstances provided by the subitem 9) of part one of Item 15 and the subitem 4) of part one of Item 22 of Rules is the judgment or the document of authorized state body of foreign state on registration of death, the announcement the dead, recognition of incapacity or special disability of physical nonresident person, liquidation of legal nonresident person. If these documents are constituted in foreign language, then also their transfer on Kazakh or Russian is represented.";

2) of Item 12 to state the subitem in the following edition:

"2) the copy of the document confirming the right of permanent residence in the Republic of Kazakhstan (for foreign citizens or stateless persons);";

state Item 14 in the following edition:

"14. Assignment of new accounting number to the currency agreement on capital movement to which accounting number is assigned, it is required in case of change of the following data:

1) currencies of the currency agreement on capital movement;

2) participants of the currency agreement on capital movement if change involves change of persons in requirements or obligations of the participating resident of the currency agreement for capital movement;

3) subject of the currency agreement if change involves reclassification of the transaction of capital movement equated to it transactions and (or) change of report form;

4) identification these participating nonresidents of the currency agreement (surname, name, middle name (in case of its availability), the countries of permanent residence of physical person, including based on nationality or the right granted according to the legislation of foreign state, the name, country of incorporation of the legal entity, branch (representation) of the legal entity);

5) identification data of the resident - the participant of the currency agreement who is the legal entity in connection with its merge, accession, separation, allocation.

Assignment of new accounting number to the currency agreement on capital movement to which accounting number is assigned, it is not required in case of change of the following data:

1) changes of creditors in agreements of the syndicated loan attracted by resident when preserving agent bank;

2) identification data of the resident - the participant of the currency agreement: names of the legal entity, surname, name, middle name (in case of its availability) physical person. At the same time the resident reports about change of identification data in territorial branch of National Bank in the place of the permanent residence or registration (for physical person) or stays (for the legal entity).

Assignment of new accounting number is not required in case of statement of the currency agreement on capital movement in the new edition, not providing change of data according to part one of this Item.";

8) and 9) of Item 15 to state subitems in the following edition:

"8) at deaths door, the announcement the dead, incapacity or special disability of physical resident person which is acknowledged court, and absence of the legal successor;

9) at deaths door, the announcement the dead, incapacity or special disability of physical nonresident person which is acknowledged court, the liquidations of legal nonresident person which are the party of the currency agreement on capital movement;";

2) of Item 27 to state the subitem in the following edition:

"2) changes of identification these resident participants and (or) nonresident participants of the currency agreement on capital movement (to surname, name, middle names (in case of its availability), the countries of permanent residence, including based on nationality or the right granted according to the legislation of foreign state, physical person, the name, country of incorporation of the legal entity, branch (representation) of the legal entity) - in the place of the permanent residence or registration (for physical person) or stays (for the legal entity) about such changes;";

state appendix 1 in edition according to appendix 13 to the List;

state appendix 2 in edition according to appendix 14 to the List;

state appendix 3 in edition according to appendix 15 to the List;

state appendix 4 in edition according to appendix 16 to the List;

in appendix 5:

in the Explanation on filling of the form intended for collection of administrative data on a grant basis "The report on movement of money on the foreign bank account, international financial institution":

state Item 6 in the following edition, the text in Kazakh does not change:

"6. The amounts are reflected in thousands of units of currency of the account (contribution).

On multiple currency accounts (deposits), and also not allocated metal accounts of the amount are reflected in thousands of tenges. The amounts expressed in other currencies are transferred to tenge with use of the market rate of currency exchange for transaction date or by the end of the reporting period, respectively. The arising exchange difference is reflected on line with code 56.";

state appendix 6 in edition according to appendix 17 to the List.

6. Bring in the resolution of Board of National Bank of the Republic of Kazakhstan of June 23, 2025 No. 33 "About approval of statistical forms for carrying out departmental statistical observations and instructions for their filling" (it is registered in the Register of state registration of regulatory legal acts at No. 36409) the following changes:

state appendix in edition according to appendix 18 to the List;

state appendix 2 in edition according to appendix 19 to the List;

state appendix 11 in edition according to appendix 20 to the List;

state appendix 12 in edition according to appendix 21 to the List;

state appendix 13 in edition according to appendix 22 to the List;

state appendix 14 in edition according to appendix 23 to the List;

state appendix 15 in edition according to appendix 24 to the List;

state appendix 16 in edition according to appendix 25 to the List;

state appendix 17 in edition according to appendix 26 to the List;

state appendix 18 in edition according to appendix 27 to the List;

state appendix 19 in edition according to appendix 28 to the List;

state appendix 20 in edition according to appendix 29 to the List;

state appendix 21 in edition according to appendix 30 to the List;

state appendix 22 in edition according to appendix 31 to the List;

state appendix 23 in edition according to appendix 32 to the List;

state appendix 24 in edition according to appendix 33 to the List, the text in Kazakh does not change;

state appendix 25 in edition according to appendix 34 to the List;

state appendix 26 in edition according to appendix 35 to the List;

state appendix 27 in edition according to appendix 36 to the List;

state appendix 28 in edition according to appendix 37 to the List;

state appendix 29 in edition according to appendix 38 to the List;

state appendix 30 in edition according to appendix 39 to the List;

state appendix 31 in edition according to appendix 40 to the List;

state appendix 32 in edition according to appendix 41 to the List.

Appendix 1

to the List of some resolutions of Board of National Bank of the Republic of Kazakhstan to which changes concerning currency control, statistics of the external sector and conducting financial accounting are made

Appendix 1

to Rules of monitoring of sources of the demand and supply in the domestic foreign exchange market of the Republic of Kazakhstan

The form intended for collection of administrative data

It is represented: in National Bank of the Republic of Kazakhstan

The form intended for collection of administrative data on a grant basis is placed on Internet resource: www.nationalbank.kz

Name of administrative form: the summary report on movement of money in foreign currency according to bank accounts of clients and transfers without opening and (or) use of the bank account

Index of the form intended for collection of administrative data on a grant basis: 1-INV

Frequency: monthly

Accounting period: as of "____" __________ 20 ____ years

The group of people, representing the form intended for collection of administrative data on a grant basis: banks of the second level, Development Bank of Kazakhstan joint-stock company, National operator of mail

The term of representation of the form intended for collection of administrative data on a grant basis: monthly to 10 (tenth) (inclusive) the month following the accounting period

BIN: _______________________

Collection method: in electronic form

						in tenge
№	Name of indicator	Code of line	In total	residents			nonresidents
				including on transactions: with			including on transactions: with
				residents	nonresidents		residents	nonresidents
And	B	In	1	2	3		4	5
Section 1. Receipt of foreign currency for benefit of clients
1	In total	10000
2	including:
3	payments and money transfers of counterpartners on bank accounts:	11000
4	physical persons	11100
5	legal entities	11200
6	including on transactions:
7	sales of goods and intangible assets	11210
8	provision of services	11220
9	receipt of the main amount of debt and the income on the issued loans	11230
10	attraction of loans	11240
11	transactions with securities, bills and the fees providing equity participation:	11250
12	other money transfers	11260
13	transfers without opening and (or) uses of the bank account	12000
14	transfers by clients of money from the bank accounts	13000			X		X
15	from them opened in:
16	resident banks	13001			X		X
17	nonresident banks	13002			X		X
18	purchase of foreign currency for tenge	14000
19	including:
20	physical persons	14100
21	legal entities	14200
22	transfer of cash foreign currency on bank accounts	15000
23	from them:
24	physical persons	15100
25	legal entities	15200
Section 2. Removal and (or) transfer of foreign currency by clients
26	In total	20000
27	including:
28	payments and money transfers to counterpartners from bank accounts:	21000
29	physical persons	21100
30	legal entities	21200
31	including on transactions:
32	purchase of goods and intangible assets	21210
33	receipt of services	21220
34	issue of loans	21230
35	accomplishment of obligations on loans	21240
36	transactions with securities, bills and the fees providing equity participation:	21250
37	other money transfers	21260

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