RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of June 22, 2026 No. 59

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

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 and additions concerning conducting financial accounting are made (further – the List).

2. To provide to accounting department 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 is subject to official publication and becomes effective since July 1, 2026, except for paragraphs of twenty third, hundred twenty third Item 2 and paragraphs of the thirty ninth, sixty eighth, ninety second item 4 of the List which become effective since January 1, 2027.

Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of June 22, 2026, No. 59

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 November 30, 2007 No. 134 "About approval of the Instruction for conducting financial accounting by banks of the second level, branches of banks - nonresidents of the Republic of Kazakhstan, Development Bank of Kazakhstan joint-stock company and the mortgage organizations" (it is registered in the Register of state registration of regulatory legal acts at No. 5089) the following changes and amendments:

in the Instruction for conducting financial accounting by banks of the second level, branches of banks - nonresidents of the Republic of Kazakhstan, Development Bank of Kazakhstan joint-stock company and the mortgage organizations approved by the specified resolution:

add with Item 3-1 of the following content:

"3-1. Financial accounting of the Islamic banking activities made by the Islamic bank, bank with the universal banking license performing Islamic banking activities, branch of Islamic bank - the nonresident of the Republic of Kazakhstan, and also bank branch - the nonresident of the Republic of Kazakhstan with the universal banking license, performing Islamic banking activities, is performed according to requirements of International Financial Reporting Standards and Chapters 18, of 19, of 20, of 21, of 22, 23 and 23-1 Instructions.

In financial accounting of bank with the universal banking license, branch of nonresident bank of the Republic of Kazakhstan with the universal banking license, performing Islamic banking activities, separate accounting of assets and liabilities, and also the income and expenses relating to Islamic banking activities from other assets and liabilities, and also other income and expenses of bank, bank branch - the nonresident of the Republic of Kazakhstan is provided.";

state Item 7 in the following edition, the text in Kazakh does not change:

"7. 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 1894 Requirements for transactions spot

Кт 2894 Obligations on transactions 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 5530 Expenses on purchase and sale of foreign currency

Кт 1894 Requirements for transactions spot;

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

Дт 1894 Requirements for transactions spot

Кт 4530 Income on purchase and sale of foreign currency.";

1) of Item 9 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 2894 Obligations on transactions spot

Кт 1051 Correspondent account in National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks;";

state Item 10 in the following edition, the text in Kazakh does not change:

"10. 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 6405 Conditional requirements for purchase and sale of foreign currency

Кт 6905 Contingent obligations on purchase and sale of foreign currency.";

2) of Item 12 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 1051 Correspondent account in National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

2894 Obligations on transactions spot

Кт 1051 Correspondent account in National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

1894 Requirements for transactions spot;";

state Item 13 in the following edition, the text in Kazakh does not change:

"13. 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 1894 Requirements for transactions spot

Кт 2894 Obligations on transactions 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 5530 Expenses on purchase and sale of foreign currency

Кт 2894 Obligations on transactions spot;

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

Дт 2894 Obligations on transactions spot

Кт 4530 Income on purchase and sale of foreign currency.";

2) of Item 15 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 1051 Correspondent account in National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

Кт 1894 Requirements for transactions spot.";

2) of Item 18 to state the subitem in the following edition, the text in Kazakh does not change:

"2) on foreign currency amount and tenge:

Дт 1051 Correspondent account in National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

2894 Obligations on transactions spot

Кт 1051 Correspondent account in National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

1894 Requirements for transactions spot;";

26, 27 and 28 to state Items in the following edition, texts in Kazakh do not change:

"26. In case of issue of bank loan in tenge and foreign currency the following accounting entries are performed:

1) if the amount of the granted bank loan is equal to the amount of bank loan, due for settlement:

on the amount of actually provided money:

Дт 1301 Loans the overdraft on correspondent accounts of other banks

1302 The short-term loans granted other banks

1303 The loans overnight granted other banks

1304 The long-term loans granted other banks

1407 Factoring to clients

1411 The short-term loans granted clients

1417 The long-term loans granted clients

1429 The other loans granted clients

Кт 1001 Cash in cash desk

1051 Correspondent account in National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

2203 Current accounts of legal entities

2204 Current accounts of physical persons;

on the amount of the expenses incurred by the client in the form of the commission expenses connected with receipt of bank loan until receipt of bank loan (on discount amount):

Дт 1001 Cash in cash desk

1051 Correspondent account in National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

2203 Current accounts of legal entities

2204 Current accounts of physical persons

Кт 1312 Discount on the loans granted other banks

1434 Discount on the loans granted clients;

2) if the amount of the granted bank loan is less than amount of bank loan, due for settlement:

on the amount of actually provided money:

Дт 1301 Loans the overdraft on correspondent accounts of other banks

1302 The short-term loans granted other banks

1303 The loans overnight granted other banks

1304 The long-term loans granted other banks

1407 Factoring to clients

1411 The short-term loans granted clients

1417 The long-term loans granted clients

1429 The other loans granted clients

Кт 1001 Cash in cash desk

1051 Correspondent account in National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

2203 Current accounts of legal entities

2204 Current accounts of physical persons;

on the amount of positive difference between the amount of bank loan, due for settlement, and the amount of the granted bank loan:

Дт 1301 Loans the overdraft on correspondent accounts of other banks

1302 The short-term loans granted other banks

1303 The loans overnight granted other banks

1304 The long-term loans granted other banks

1407 Factoring to clients

1411 The short-term loans granted clients

1417 The long-term loans granted clients

1429 The other loans granted clients

Кт 1312 Discount on the loans granted other banks

1434 Discount on the loans granted clients.

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