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It is registered

Ministry of Justice

Kyrgyz Republic

On July 10, 2007 No. 66-07

RESOLUTION OF BOARD OF NATIONAL BANK OF THE KYRGYZ REPUBLIC

of May 30, 2007 No. 28/3

About approval of the Chart of accounts of financial accounting in commercial banks and other financial credit institutions of the Kyrgyz Republic

(as amended on 14-12-2022)

Having considered the draft of the Chart of accounts of financial accounting in commercial banks and other financial credit institutes of the Kyrgyz Republic, the Board of National Bank of the Kyrgyz Republic decides:

1. Approve the Chart of accounts of financial accounting in commercial banks and other financial credit institutes of the Kyrgyz Republic it (is applied).

2. To management of methodology of supervision and licensing together with Legal department to carry out in accordance with the established procedure state registration of this resolution in the Ministry of Justice of the Kyrgyz Republic.

3. This Resolution becomes effective from the moment of official publication after state registration in the Ministry of Justice of the Kyrgyz Republic.

4. Requirements of the International Accounting Standards (IAS) have priority before provisions of the Chart of accounts of the financial accounting in commercial banks and other financial credit institutes of the Kyrgyz Republic approved by this resolution.

5. After publication of the registered regulatory legal act to Legal department to inform the Ministry of Justice of the Kyrgyz Republic on publication source (the name of the edition, its number and date).

6. From coming into force of this Resolution to recognize invalid:

- The resolution of Board of National Bank of the Kyrgyz Republic No. 22/1 of July 14, 2005 "About approval of new edition of the Chart of accounts of financial accounting in commercial banks and financial credit institutes of the Kyrgyz Republic", registered in the Ministry of Justice of the Kyrgyz Republic of August 12, 2005, registration number 101-05;

- The resolution of Board of National Bank of the Kyrgyz Republic No. 43/6 of December 27, 2006 "About modification and amendments in Appendix to the Chart of accounts of the financial accounting in commercial banks and financial credit institutes of the Kyrgyz Republic approved by the Resolution of Board of National Bank of the Kyrgyz Republic No. 22/1 of 14.07.05 (the register. number MU of the KR No. 101-05 of 12.08.05)", registered in the Ministry of Justice of the Kyrgyz Republic of February 6, 2007, registration number 12-07;

- The resolution of Board of National Bank of the Kyrgyz Republic No. 7/3 of February 14, 2007 "About entering of amendments into the resolution of Board of NBKR No. 22/1 of 14.07.05. "About approval of new edition of the Chart of accounts of financial accounting in commercial banks and financial credit institutes of the Kyrgyz Republic", registered in the Ministry of Justice of the Kyrgyz Republic of March 19, 2007, registration number 28-07.

7. To impose control of execution of this Resolution on the vice-chairman of National Bank of the Kyrgyz Republic mister Bokontayev K. K.

Chairman of the board

M. Alapayev

Approved by the Resolution of Board of National Bank of the Kyrgyz Republic of May 30, 2007 No. 28/3

The chart of accounts of financial accounting in commercial banks and other financial credit institutions of the Kyrgyz Republic

See the Chart of accounts of financial accounting in commercial banks and other financial credit institutions of the Kyrgyz Republic

Appendix No. 1

to the Chart of accounts of financial accounting in commercial banks and other financial credit institutions of the Kyrgyz Republic

Description of accounts

Class 1. Assets

Group 10000 Cash

This group includes accounts for the cash accounting (in national and foreign currency), being in bank, in transit between branches and in the course of the collection. On each currency separate subsidiary ledgers shall be kept. For the purpose of the financial reporting of balance of foreign currency cash it shall be transferred to somovy equivalent on the official rate of National Bank on reporting date.

10001 Banknotes and coins in turnover cash desk

On this account banknotes and coins (in national and foreign currency) which are in bank or its branches are considered. Money shall be considered face value in the corresponding currency. The account shall have debit balance. In case of cash receipt in bank or its branch of accounts it is debited. In case of issue of money by bank or its branch of accounts it is credited.

10002 Banknotes and coins in savings bank

On this account banknotes and coins (in national and foreign currency) which are in savings bank of bank or its branches are considered. Money shall be considered face value in the corresponding currency. The account shall have debit balance. In case of cash receipt in savings bank of bank or its branch of accounts it is debited. In case of issue of money by bank or its branch of accounts it is credited.

10003 Banknotes and coins in transit

On this account banknotes and coins (in national and foreign currency) which are en route between banks, between bank and one of its branches or between two branches are considered. The account shall have either zero, or debit balance. When sending money to the receiver of accounts it is debited. In case of receipt of money by the receiver of accounts it is credited.

10004 Banknotes and coins in ATMs

On this account banknotes and coins (in national and foreign currency) which are in ATMs of bank or its branches are considered. The account shall have debit balance. When loading money in the ATM of accounts it is debited. In case of issue of money by the ATM of accounts it is credited.

Group 10100 Correspondent accounts

This group includes accounts for the cash accounting (in national and foreign currency), being on correspondent accounts of bank. On each currency separate subsidiary ledgers shall be kept. For the purpose of the financial reporting of balance of foreign currency cash it shall be transferred to somovy equivalent on the official rate of National Bank on reporting date.

10101 Correspondent account in National Bank of the Kyrgyz Republic

On this account the money of bank on correspondent account in National Bank in national currency used for accounting of settlement transactions of commercial bank is considered. The account shall have debit balance. In case of transfer of money on correspondent account, the account it is debited. In case of reduction of money on correspondent account, the account is credited.

10102 Correspondent accounts in nonresident banks

On this account money of bank on correspondent accounts in nonresident banks is considered. The account shall have debit balance. In case of transfer of money on correspondent account, the account it is debited. In case of reduction of money on correspondent account, the account is credited.

Group 10200 Precious metals

This group includes accounts for accounting of means of bank in the form of precious metals in standard and measuring ingots. Accounts of this group shall be reflected at par value, expressed in units of mass (troy ounces) which shall be converted into som at the price of the last revaluation according to accounting policy of bank. On each precious metal separate subsidiary ledgers shall be kept. For the purpose of the financial reporting the price of precious metal in foreign currency it shall be transferred to somovy equivalent on the official rate of National Bank on reporting date.

10201 Precious metals

On this account means in precious metals, both in storage, and in correspondent banks are considered. The account shall have debit balance. Upon purchase of precious metals of accounts it is debited, in case of their sale - it is credited.

10202 Precious metals in transit

On this account the means in precious metals which are en route between banks, between bank and one of its branches or between two branches are considered. The account shall have either zero, or debit balance. After sending precious metals to the receiver of accounts it is debited. In case of receipt of precious metals by the receiver of accounts it is credited.

Group 10300 the Debt securities estimated on depreciated cost

This group includes accounts for accounting of debt securities which are classified in category of the securities estimated on depreciated cost according to International accounting standards (further - IFRS), in case of accomplishment of the following conditions:

- the securities management is exercised on the basis of business model which purpose is receipt of the cash flows provided by conditions of issue of securities;

- conditions of issue of securities provide obtaining in the specified dates of the cash flows which are only payments on account of the main amount of debt and percent on outstanding part of the main amount of debt.

Securities can be acquired at the price above or below nominal (with award or discount). If the security is acquired with award, the paid award monthly will be amortized and belongs on reduction of the income of bank. If the security is acquired with discount, discount will be amortized and belongs on increase in the income of bank.

Account of securities is kept in nominal currency. For the purpose of the financial reporting the cost of securities in foreign currency shall be transferred to somovy equivalent on the official rate of National Bank of the Kyrgyz Republic on reporting date.

10301 The securities issued by the Cabinet of Ministers of the Kyrgyz Republic, estimated on depreciated cost.

On this account the debt securities of the Cabinet of Ministers of the Kyrgyz Republic acquired by bank are considered. Securities shall be reflected in this account at par value taking into account award or the discount reflected in account 10302. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale or their repayment of accounts it is credited.

10302 Awards and discounts on the securities considered on account 10301

On this account awards and discounts on the securities considered on account 10301 are considered. On the debit of the account the amount of award and monthly depreciation of discount is reflected, on the credit of the account the amount of discount and monthly depreciation of award is reflected.

10303 The securities issued by National Bank of the Kyrgyz Republic, estimated on depreciated cost

On this account the debt securities acquired by bank issued by National Bank of the Kyrgyz Republic are considered. Securities shall be reflected in this account at par value taking into account award or the discount reflected in account 10304. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale or their repayment of accounts it is credited.

10304 Awards and discounts on the securities considered on account 10303

On this account awards and discounts on the securities considered on account 10303 are considered. On the debit of the account the amount of award and monthly depreciation of discount is reflected, on the credit of the account the amount of discount and monthly depreciation of award is reflected.

10311 The securities issued by regional authorities, estimated on depreciated cost

On this account the debt securities of regional authorities acquired by bank estimated on depreciated cost are considered. Securities shall be reflected in this account at par value taking into account award or the discount reflected in account 10312. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale or their repayment of accounts it is credited.

10312 Awards and discounts on the securities considered on account 10311

On this account awards and discounts on the securities considered on account 10311 are considered. On the debit of the account the amount of award and monthly depreciation of discount is reflected, on the credit of the account the amount of discount and monthly depreciation of award is reflected.

10321 The securities issued by the foreign governments, estimated on depreciated cost

On this account investments into the debt securities of the foreign governments estimated on depreciated cost are considered. Securities shall be reflected in this account at par value taking into account award or the discount reflected in account 10322. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale or their repayment of accounts it is credited.

10322 Awards and discounts on the securities considered on account 10321

On this account awards and discounts on the securities considered on account 10321 are considered. On the debit of the account the amount of award and monthly depreciation of discount is reflected, on the credit of the account the amount of discount and monthly depreciation of award is reflected.

10331 The debt securities issued by the commercial resident organizations, estimated on depreciated cost

On this account the debt securities of the commercial resident organizations acquired by bank estimated on depreciated cost are considered. Securities shall be reflected in this account at par value taking into account award or the discount reflected in account 10332. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale or their repayment of accounts it is credited.

10332 Awards and discounts on the securities considered on account 10331

On this account awards and discounts on the securities considered on account 10331 are considered. On the debit of the account the amount of award and monthly depreciation of discount is reflected, on the credit of the account the amount of discount and monthly depreciation of award is reflected.

10341 The debt securities issued by the commercial nonresident organizations, estimated on depreciated cost

On this account the debt securities of the commercial nonresident organizations acquired by bank are considered. Securities shall be reflected in this account at par value, taking into account award or the discount reflected in account 10342. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale or their repayment of accounts it is credited.

10342 Awards and discounts on the securities considered on account 10341

On this account awards and discounts on the securities considered on account 10341 are considered. On the debit of the account the amount of award and monthly depreciation of discount is reflected, on the credit of the account the amount of discount and monthly depreciation of award is reflected.

Group 10400 Debt and the equity securities estimated at fair value through profit and loss

This group includes accounts for accounting debt and the equity securities classified in category of the securities estimated at fair value through profit and loss according to IFRS including the securities intended for trade.

Securities can be acquired at the price above or below nominal (with award or discount). If the security is acquired with award, the paid award monthly will be amortized and belongs on reduction of the income of bank. If the security is acquired with discount, discount will be amortized and belongs on increase in the income of bank.

Account of securities is kept in nominal currency. For the purpose of the financial reporting the cost of securities in foreign currency shall be transferred to somovy equivalent on the official rate of National Bank of the Kyrgyz Republic on reporting date.

10401 The debt securities of the Cabinet of Ministers of the Kyrgyz Republic estimated at fair value through profit and loss.

On this account the cost of the securities of the Cabinet of Ministers of the Kyrgyz Republic estimated at fair value through profit and loss is considered. Securities shall be reflected in this account at par value taking into account award or the discount reflected in account 10402. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale or their repayment of accounts it is credited.

10402 Awards and discounts on the securities considered on account 10401

On this account awards and discounts on the securities considered on account 10401 are considered. On the debit of the account the amount of award and monthly depreciation of discount is reflected, on the credit of the account the amount of discount and monthly depreciation of award is reflected.

10403 The debt securities issued by National Bank of the Kyrgyz Republic, estimated at fair value through profit and loss

On this account the cost of the securities issued by National Bank of the Kyrgyz Republic estimated at fair value through profit and loss is considered. Securities shall be reflected in this account at par value taking into account award or the discount reflected in account 10404. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale or their repayment of accounts it is credited.

10404 Awards and discounts on the securities considered on account 10403

On this account awards and discounts on the securities considered on account 10403 are considered. On the debit of the account the amount of award and monthly depreciation of discount is reflected, on the credit of the account the amount of discount and monthly depreciation of award is reflected.

10411 The debt securities of regional authorities estimated at fair value through profit and loss

On this account the cost of debt securities of the regional authorities estimated at fair value through profit and loss is considered. Securities shall be reflected in this account at par value, taking into account award or the discount reflected in account 10412. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale or their repayment of accounts it is credited.

10412 Awards and discounts on the securities considered on account 10411

On this account awards and discounts on the securities considered on account 10411 are considered. On the debit of the account the amount of award and monthly depreciation of discount is reflected, on the credit of the account the amount of discount and monthly depreciation of award is reflected.

10421 The debt securities issued by the foreign governments, estimated at fair value through profit and loss

On this account the cost of securities of the foreign governments estimated at fair value through profit and loss is considered. Securities shall be reflected in this account at par value taking into account award or the discount reflected in account 10422. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale or their repayment of accounts it is credited.

10422 Awards and discounts on the securities considered on account 10421

On this account awards and discounts on the securities considered on account 10421 are considered. On the debit of the account the amount of award and monthly depreciation of discount is reflected, on the credit of the account the amount of discount and monthly depreciation of award is reflected.

10431 The debt securities of the commercial resident organizations estimated at fair value through profit and loss

On this account the cost of debt securities of the commercial resident organizations estimated at fair value through profit and loss is considered. Securities shall be reflected in this account at par value taking into account award or the discount reflected in account 10432. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale or their repayment of accounts it is credited.

10432 Awards and discounts on the securities considered on account 10431

On this account awards and discounts on the securities considered on account 10431 are considered. On the debit of the account the amount of award and monthly depreciation of discount is reflected, on the credit of the account the amount of discount and monthly depreciation of award is reflected.

10441 The debt securities of the commercial nonresident organizations estimated at fair value through profit and loss

On this account the debt securities of the commercial nonresident organizations estimated at fair value through profit and loss are considered. Securities shall be reflected in this account at par value taking into account award or the discount reflected in account 10442. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale or their repayment of accounts it is credited.

10442 Awards and discounts on the securities considered on account 10441

On this account awards and discounts on the securities considered on account 10441 are considered. On the debit of the account the amount of award and monthly depreciation of discount is reflected, on the credit of the account the amount of discount and monthly depreciation of award is reflected.

10451 The equity securities of the commercial resident organizations estimated at fair value through profit and loss

On this account the equity securities of the commercial resident organizations estimated at fair value through profit and loss are considered. Securities shall be reflected in this account on acquisition value taking into account revaluation at fair value. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale of accounts it is credited.

10452 The equity securities of the commercial nonresident organizations estimated at fair value through profit and loss

On this account the equity securities of the commercial nonresident organizations estimated at fair value through profit and loss are considered. Securities shall be reflected in this account on acquisition value taking into account revaluation at fair value. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale of accounts it is credited.

10461 Fair value adjustment of securities of the residents estimated at fair value through profit and loss

The amount of unrealized profit / loss on revaluation of securities of the residents estimated at fair value through profit and loss is reflected in this account. This account is the contra account in relation to security accounts, estimated at fair value through profit and loss. This account can have both credit, and debit balance. In case of increase in fair value of securities of accounts it is debited. In case of decrease in fair value of securities of accounts it is credited.

10462 Fair value adjustment of securities of the nonresidents estimated at fair value through profit and loss

The amount of unrealized profit / loss on revaluation of securities of the nonresidents estimated at fair value through profit and loss is reflected in this account. This account is the contra account in relation to security accounts, estimated at fair value through profit and loss. The account can have both credit, and debit balance. In case of increase in fair value of securities of accounts it is debited. In case of decrease in fair value of securities of accounts it is credited.

Group 10500 Debt and the equity securities estimated at fair value through other comprehensive income

This group includes accounts for accounting debt and equity securities which are classified in category of the securities estimated at fair value through other comprehensive income according to IFRS in case of accomplishment of the following conditions:

- the securities management is exercised on the basis of business model which purpose is as receipt of the cash flows provided by conditions of issue of securities, and security sale;

- conditions of issue of securities provide obtaining in the specified dates of the cash flows which are only payments on account of the main amount of debt and percent on outstanding part of the main amount of debt.

Securities can be acquired at the price above or below nominal (with award or discount) costs. If the security is acquired with award, the paid award monthly will be amortized and belongs on reduction of the income of bank. If the security is acquired with discount, discount will be amortized and belongs on increase in the income of bank.

Account of securities is kept in nominal currency. For the purpose of the financial reporting the cost of securities in foreign currency shall be transferred to somovy equivalent on the official rate of National Bank of the Kyrgyz Republic on reporting date.

10501 The debt securities of the Cabinet of Ministers of the Kyrgyz Republic estimated at fair value through other comprehensive income.

On this account the cost of the debt securities of the Cabinet of Ministers of the Kyrgyz Republic estimated at fair value through other comprehensive income is considered. Securities shall be reflected in this account at par value taking into account award or the discount reflected in account 10502. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale or their repayment of accounts it is credited.

10502 Awards and discounts on the securities considered on account 10501

On this account awards and discounts on the securities considered on account 10501 are considered. On the debit of the account the amount of award and monthly depreciation of discount is reflected, on the credit of the account the amount of discount and monthly depreciation of award is reflected.

10503 The debt securities issued by National Bank of the Kyrgyz Republic, estimated at fair value through other comprehensive income

On this account the cost of the debt securities issued by National Bank of the Kyrgyz Republic estimated at fair value through other comprehensive income is considered. Securities shall be reflected in this account at par value taking into account award or the discount reflected in account 10504. The account shall have debit balance. In case of acquisition of securities of accounts it is debited. In case of security sale or their repayment of accounts it is credited.

10504 Awards and discounts on the securities considered on account 10503

On this account awards and discounts on the securities considered on account 10503 are considered. On the debit of the account the amount of award and monthly depreciation of discount is reflected, on the credit of the account the amount of discount and monthly depreciation of award is reflected.

10511 The debt securities of regional authorities estimated at fair value through other comprehensive income

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