of September 22, 2008 No. 79
About approval of the Standard chart of accounts of financial accounting for certain subjects of the financial market of the Republic of Kazakhstan
According to the subitem 63) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan", subitems 1) and 3-4) Items 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" the Board of National Bank of the Republic of Kazakhstan DECIDES:
1. Approve the enclosed Standard chart of accounts of financial accounting for certain subjects of the financial market of the Republic of Kazakhstan.
2. This resolution becomes effective since January 1, 2009.
3. From the date of enforcement of this resolution to recognize invalid resolutions of Board of National Bank of the Republic of Kazakhstan, according to appendix to this resolution.
4. To accounting department (Shalgimbayeva N. T.):
1) together with Legal department (Sharipov S. B.) to take measures to state registration in the Ministry of Justice of the Republic of Kazakhstan of this resolution;
2) in ten-day time from the date of state registration in the Ministry of Justice of the Republic of Kazakhstan of this resolution to bring it to the attention of the interested divisions of central office and territorial branches of National Bank of the Republic of Kazakhstan, Agency of the Republic of Kazakhstan on regulation and supervision of the financial market and the financial organizations and Consolidation of legal entities "The association of financiers of Kazakhstan".
5. To territorial branches of National Bank of the Republic of Kazakhstan in three-day time from the date of receipt of this resolution to bring it to the attention of the organizations performing separate types of banking activities, the accumulation pension funds, insurance (reinsurance) organizations, insurance brokers, professional participants of the security market of the Republic of Kazakhstan and special finance companies.
6. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Akishev D. T.
Chairman of National Bank
A. Saydenov
Appendix
to the Resolution of Board of National Bank of the Republic of Kazakhstan of September 22, 2008 No. 79
1. The resolution of Board of National Bank of the Republic of Kazakhstan of September 1, 2003 No. 324 "About approval of the Standard chart of accounts of financial accounting for certain subjects of the financial market of the Republic of Kazakhstan" (registered in the Register of state registration of regulatory legal acts at No. 2509).
2. The resolution of Board of National Bank of the Republic of Kazakhstan of January 27, 2006 No. 3 "About modification and amendments in the resolution of Board of National Bank of the Republic of Kazakhstan of September 01, 2003 No. 324 "About approval of the Standard chart of accounts of financial accounting for certain subjects of the financial market of the Republic of Kazakhstan" (registered in the Register of state registration of regulatory legal acts at No. 4109).
3. The resolution of Board of National Bank of the Republic of Kazakhstan of October 27, 2006 No. 109 "About modification and amendments in the resolution of Board of National Bank of the Republic of Kazakhstan of September 1, 2003 No. 324 "About approval of the Standard chart of accounts of financial accounting for certain subjects of the financial market of the Republic of Kazakhstan" (registered in the Register of state registration of regulatory legal acts at No. 4461).
4. The resolution of Board of National Bank of the Republic of Kazakhstan of July 20, 2007 No. 85 "About modification and amendments in the resolution of Board of National Bank of the Republic of Kazakhstan of September 1, 2003 No. 324 "About approval of the Standard chart of accounts of financial accounting for certain subjects of the financial market of the Republic of Kazakhstan" (registered in the Register of state registration of regulatory legal acts at No. 4896).
Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of September 22, 2008, No. 79
1. This Standard chart of accounts of financial accounting (further – the Chart of accounts) is developed for certain subjects of the financial market of the Republic of Kazakhstan according to the subitem 63) of part two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan", subitems 1) and 3-4) Items 6 of article 20 of the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" and intended for group and the current reflection of financial statement elements in value term by the single accumulation pension fund, the Voluntary accumulation pension funds (further – the accumulation pension funds), the organizations performing separate types of banking activities (except for the mortgage organizations and legal entities which were earlier subsidiary banks), professional participants of the security market of the Republic of Kazakhstan, the organizations performing microfinancial activities, insurance brokers, the organization guaranteeing implementation of insurance payments to insurers (insured, to beneficiaries) in case of liquidation of insurance companies (further – the organizations), on accounts of financial accounting for financial reporting preparation, and also for group and the current reflection of elements of the reporting under accounting data in value term of insurance brokers by branches - nonresidents of the Republic of Kazakhstan (further – the organizations) on accounts of financial accounting for reporting preparation according to accounting data.
2. In the Chart of accounts the concepts provided by the Law of the Republic of Kazakhstan "About financial accounting and the financial reporting" and international accounting standards are used.
3. The chart of accounts represents the scheme of group of financial and economic activities in financial accounting.
Numbers of synthetic accounts of financial accounting contain four and (or) six signs in the Chart of accounts. The first figure of number specifies belonging to paragraphs of Chapter 2 of the Chart of accounts, the second – belonging to groups, the third and fourth – belonging to subgroups of synthetic accounts, the fifth and sixth figures disaggregate the applied subgroups.
The procedure for conducting analytics of transactions and events is established by officials of the organization who according to legal acts of the Republic of Kazakhstan and constituent documents perform the current management and business management, proceeding from requirements of the organization.
4. In the Chart of accounts the following disaggregation of subgroups is used:
1) 01-19 "Joint accounts" in which the transactions made by all organizations irrespective of type of activity are reflected;
2) 20-39 "The transactions connected with banking activity" which the transactions connected with implementation of separate types of banking activities affect;
3) No. 251 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 22.12.2017;
3-1) 40-59 "The transactions connected with activities of insurance brokers" which the transactions connected about activities of insurance brokers affect;
4) 60-79 "The transactions connected with activities of the accumulation pension funds and managing directors of investment portfolio" which the transactions connected with activities of the accumulation pension funds and managing directors of investment portfolio affect;
5) 80-89 "The transactions connected with activities of professional participants of the security market" which the transactions connected with activities in the security market affect;
6) No. 184 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 27.08.2018.
5. The accounts provided by paragraphs with 1 on 5 Chapters 2 of the Chart of accounts are reflected in the balance sheet of the organization.
The accounts provided by paragraphs 6 and 7 of Chapter 2 of the Chart of accounts are reflected in the profit and loss statement of the organization.
The accounts provided by paragraph 8 of Chapter 2 of the Chart of accounts belong to off-balance accounts and are intended for accounting of conditional and possible requirements and obligations of the organization.
The accounts provided by paragraph 9 of Chapter 2 of the Chart of accounts belong to off-balance accounts and are accounts of the memorandum.
The accounts provided by paragraph 10 of Chapter 2 of the Chart of accounts belong to off-balance accounts and are intended for accounting of assets of the clients who are in investment management.
Accounts of 1140 of 06, of 1140 of 07, of 1140 of 08, of 1140 of 09, of 1140 of 10, of 1290 of 27, of 2030 of 06, of 2030 of 07, of 2030 of 08, of 2030 of 09, of 2030 of 10, the 5440th 01, the 5470th 01, the 6150th 05, 26, 04, 7470 11 are intended to the 7440th by the 6240th for accounting of transactions of the organizations which constitute the financial reporting according to the international standard for small and medium business.
1000 Money
1010 Cash on hand
1020 Money in transit
1030 Money on current accounts
1060 Other money
1060 01 Other money
1060 61 Money (pension assets) on the current account (the investment account)
1060 62 Money (pension assets) on the current account (the accounts of payments)
1060 63 Target assets
1070 Electronic money
1071 Electronic money issued by National Bank of the Republic of Kazakhstan
1072 Electronic money issued by banks and the National operator of mail
1100 Short-term financial investments
1110 The short-term granted loans
1110 21 The short-term loans granted clients
1110 22 Overdue debt of clients on the granted loans
1110 23 Discount on the short-term granted loans
1110 24 Award on the short-term granted loans
1110 25 Positive fair value adjustment of short-term loans
1110 26 Negative fair value adjustment of short-term loans
1120 The current financial assets carried at fair value which changes are reflected in profit or loss
1120 01 The financial assets carried at fair value which changes are reflected in profit or loss
1120 02 Discount on the acquired financial assets carried at fair value which changes are reflected in profit or loss
1120 03 Award on the acquired financial assets carried at fair value which changes are reflected in profit or loss
1120 04 Positive fair value adjustment of the financial assets carried at fair value which changes are reflected in profit or loss
1120 05 Negative fair value adjustment of the financial assets carried at fair value which changes are reflected in profit or loss
1130 The current financial assets considered on depreciated cost
1130 01 The current financial assets considered on depreciated cost
1130 02 Discount on the acquired current financial assets considered on depreciated cost
1130 03 Award on the acquired current financial assets considered on depreciated cost
1130 61 The current financial assets estimated on depreciated cost
1130 62 Discount on the current financial assets estimated on depreciated cost
1130 63 Award on the current financial assets estimated on depreciated cost
1140 The current financial assets carried at fair value through other comprehensive income
1140 01 The current financial assets carried at fair value through other comprehensive income
1140 02 Discount on the acquired financial assets carried at fair value through other comprehensive income
1140 03 Award on the acquired financial assets carried at fair value through other comprehensive income
1140 04 Positive fair value adjustment of the financial assets carried at fair value through other comprehensive income
1140 05 Negative fair value adjustment of the financial assets carried at fair value through other comprehensive income
1140 06 Current financial assets, available for sale
1140 07 Discount on the acquired current financial assets, available for sale
1140 08 Award on the acquired current financial assets, available for sale
1140 09 Positive fair value adjustment of current financial assets, available for sale
1140 10 Negative fair value adjustment of current financial assets, available for sale
1140 61 The current financial assets estimated at fair value
1140 62 Discount on the current financial assets estimated at fair value
1140 63 Award on the current financial assets estimated at fair value
1140 64 Positive fair value adjustment of the current financial assets estimated at fair value
1140 65 Negative fair value adjustment of the current financial assets estimated at fair value
1150 Other short-term financial investments
1150 01 Transactions "the return repo" with securities
1150 02 The short-term deposits placed in the banks of the second level and the organizations performing separate types of banking activities for one night
1150 03 The short-term on-demand deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1150 04 The short-term deposits placed in the banks and the organizations performing separate types of banking activities
1150 05 The short-term conditional deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1150 06 The short-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities (up to one year)
1150 09 The affined precious metals placed on metal accounts
1150 10 Overdue debt on other short-term financial investments
1150 11 Discount on the placed short-term deposits
1150 12 Award on the placed short-term deposits
1160 Overdue debt on securities
1200 Short-term accounts receivable
1210 Short-term accounts receivable of buyers and customers
1220 Short-term accounts receivable of the affiliated organizations
1230 Short-term accounts receivable of the associated and joint organizations
1240 Short-term accounts receivable of branches and structural divisions
1250 Short-term accounts receivable of workers
1260 Short-term accounts receivable on lease
1270 Short-term remunerations to obtaining
1270 01 Imputed incomes in the form of remuneration on the acquired securities
1270 02 Imputed incomes in the form of remuneration on transactions "the return repo" with securities
1270 03 Imputed incomes on investments into affiliated, joint and associated organizations
1270 04 The remuneration added by the previous holders on securities
1270 21 Imputed incomes in the form of remuneration on the current and correspondent accounts
1270 22 Imputed incomes in the form of remuneration on the on-demand deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1270 23 Imputed incomes in the form of remuneration according to the term deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1270 24 Imputed incomes in the form of remuneration on the conditional deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1270 25 Imputed incomes in the form of remuneration on the loans granted clients
1270 26 Imputed incomes in the form of remuneration on the finance lease provided to clients
1270 27 Imputed incomes in the form of remuneration on factoring and forfaiting
1270 28 Other imputed incomes in the form of remuneration
1270 29 Overdue income in remuneration type
1270 30 The added commission income for services in translated transactions
1270 31 The added commission income for services in clearing transactions
1270 32 The added commission income for services in cash transactions
1270 33 The added commission income for services in safe transactions
1270 34 The added commission income for services in collection of banknotes, coins and values
1270 35 The added commission income for services in confidential transactions
1270 36 The other commission incomes connected with banking activity
1270 37 The overdue commission income connected with banking activity
1270 38 Imputed incomes in the form of remuneration on the short-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1270 41 The added commission income of insurance brokers for intermediary activities for the conclusion of insurance contracts
1270 42 The added commission income of insurance brokers for intermediary activities for the conclusion of agreements of reinsurance
1270 61 The added commission income from investment revenue
1270 62 The added commission income from pension assets
1270 63 The overdue commission income from pension assets and investment revenue on them
1270 81 Imputed incomes in the form of exchange charges
1270 82 The added commission income for services in broker and dealer activities
1270 83 The added commission income for services of other professional participants of the security market
1270 84 The overdue commission income connected with activities of professional participants of the security market
1280 Other short-term accounts receivable
1280 01 The financial assets delivered in trust management
1280 02 Requirements for the transaction future
1280 03 Requirements for the transaction forward
1280 04 Requirements for the transaction option
1280 05 Requirements for the transaction spot
1280 06 Requirements for the transaction swap
1280 07 Requirements for transactions with other derivative financial instruments
1280 08 The bills of exchange received
1280 09 Accrued penalty (penalty, penalty fee)
1280 10 Other accounts receivable
1280 11 Requirements for the pension accruals delivered in trust management
1280 21 Finance lease
1280 22 Overdue debt of clients on finance lease
1280 23 Factoring to clients
1280 24 Forfaiting to clients
1280 25 Overdue debt on factoring and forfaiting
1280 26 Debtors on guarantees and guarantees
1280 27 The other requirements connected with banking activity
1280 41 Insurance premiums to obtaining from insurers
1280 42 Insurance premiums to obtaining from reinsurers
1280 43 Requirements to insurers
1280 44 Requirements to overcautious persons
1280 45 Other accounts receivable on broker activities
1280 63 Requirements for compensation of negative difference between indicator of nominal profitability and the minimum value of profitability
1290 Reserve according to doubtful requirements
1290 01 Reserves (provisions) on accounts receivable
1290 21 Reserves (provisions) on the loans granted clients
1290 22 Reserves (provisions) on the finance lease provided to clients
1290 23 Reserves (provisions) on the financial assets considered on depreciated cost
1290 24 Reserves (provisions) on the deposits placed in the banks of the second level and the organizations performing separate types of banking activities
1290 25 Reserves (provisions) on other accounts receivable on banking activity
1290 26 Reserves (provisions) according to the current accounts placed in the banks of the second level and the organizations performing separate types of banking activities
1290 27 Reserves (provisions) on financial assets, available for sale
1290 61 Reserves (provisions) on covering of losses on the financial assets estimated on depreciated cost
1300 Inventories
1310 Raw materials and materials
1320 Finished goods
1330 Goods
1340 Work in progress
1350 Other inventories
1360 Reserve on write-off of inventories
1370 The affined precious metals
1380 The affined precious metals in transit
1400 Current tax assets
1410 01 Corporate income tax
1420 The value added tax to compensation
1430 Other taxes and other obligatory payments in the budget
1430 01 Social tax
1430 02 Land tax
1430 03 Tax on vehicles
1430 04 Property tax
1430 05 Other taxes and obligatory payments in the budget
1430 06 Obligatory social assignments
1500 Non-current assets, held for sale
1510 Non-current assets, held for sale
1520 Group on disposal, held for sale
1600 Other current assets
1610 01 The short-term advance payments issued
1610 02 Settlings with brokers
1610 03 The other advance payments issued
1610 04 Remuneration advance payment on the obtained loans and deposits
1610 05 Settlings with shareholders (according to dividends)
1620 Deferred expenses
1620 01 The insurance premiums paid to insurance companies
1620 02 Rent
1620 03 Other expenses of future periods
1630 Other current assets
2000 Long-term financial investments
2010 The long-term granted loans
2010 21 The long-term loans granted clients
2010 22 Discount on the long-term granted loans
2010 23 Award on the long-term granted loans
2010 24 Positive fair value adjustment of long-term loans
2010 25 Negative fair value adjustment of long-term loans
2020 The non-current financial assets considered on depreciated cost
2020 01 The non-current financial assets considered on depreciated cost
2020 02 Discount on the acquired non-current financial assets considered on depreciated cost
2020 03 Award on the acquired non-current financial assets considered on depreciated cost
2020 61 The non-current financial assets estimated on depreciated cost
2020 62 Discount on the non-current financial assets estimated on depreciated cost
2020 63 Award on the non-current financial assets estimated on depreciated cost
2020 64 The assets which are in external management
2030 The non-current financial assets carried at fair value through other comprehensive income
2030 01 The non-current financial assets carried at fair value through other comprehensive income
2030 02 Discount on the acquired non-current financial assets carried at fair value through other comprehensive income
2030 03 Award on the acquired non-current financial assets carried at fair value through other comprehensive income
2030 04 Positive fair value adjustment of the non-current financial assets carried at fair value through other comprehensive income
2030 05 Negative fair value adjustment of the non-current financial assets carried at fair value through other comprehensive income
2030 06 Non-current financial assets, available for sale
2030 07 Discount on the acquired non-current financial assets, available for sale
2030 08 Award on the acquired non-current financial assets, available for sale
2030 09 Positive fair value adjustment of non-current financial assets, available for sale
2030 10 Negative fair value adjustment of non-current financial assets, available for sale
2030 61 The non-current financial assets estimated at fair value
2030 62 Discount on the non-current financial assets estimated at fair value
2030 63 Award on the non-current financial assets estimated at fair value
2030 64 Positive fair value adjustment of the non-current financial assets estimated at fair value
2030 65 Negative fair value adjustment of the non-current financial assets estimated at fair value
2040 Other long-term financial investments
2040 01 The long-term deposits placed in the banks and the organizations performing separate types of banking activities
2040 02 The long-term conditional deposits placed in the banks of the second level and the organizations performing separate types of banking activities
2040 03 The long-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities
2040 06 The affined precious metals placed on metal accounts
2040 07 Overdue debt on other long-term financial investments
2040 08 Discount on the placed long-term deposits
2040 09 Award on the placed long-term deposits
2040 10 Investments into the affiliated organizations
2050 Overdue debt on financial investments
2100 Long-term accounts receivable
2110 Long-term accounts receivable of buyers and customers
2120 Long-term accounts receivable of the affiliated organizations
2130 Long-term accounts receivable of the associated and joint organizations
2140 Long-term accounts receivable of branches and structural divisions
2150 Long-term accounts receivable of workers
2170 Long-term remunerations to obtaining
2170 01 Imputed incomes in the form of remuneration on the acquired securities
2170 03 The remuneration added by the previous holders on securities
2170 22 Imputed incomes in the form of remuneration on the long-term savings deposits placed in the banks of the second level and the organizations performing separate types of banking activities
2170 23 Imputed incomes in the form of remuneration according to the term deposits placed in the banks of the second level and the organizations performing separate types of banking activities
2170 24 Imputed incomes in the form of remuneration on the conditional deposits placed in the banks of the second level and the organizations performing separate types of banking activities
2170 25 Imputed incomes in the form of remuneration on the loans granted clients
2170 26 Imputed incomes in the form of remuneration on the finance lease provided to clients
2170 27 Imputed incomes in the form of remuneration on factoring and forfaiting
2170 28 Other imputed incomes in the form of remuneration
2170 29 Overdue income in remuneration type
2180 Other long-term accounts receivable
2180 01 Requirements for the transaction future
2180 02 Requirements for the transaction forward
2180 03 Requirements for the transaction option
2180 04 Requirements for the transaction swap
2180 05 Requirements for transactions with other derivative financial instruments
2200 The investments considered by equity method
2210 The investments considered by equity method
2300 Real estate investments
2310 Real estate investments
2320 Depreciation of real estate investments
2330 Impairment loss of real estate investments
2400 Fixed assets
2410 Fixed assets
2420 Fixed asset depreciation
2430 Impairment loss of fixed assets
2440 Assets in the form of right to use
2450 Charged depreciation on assets in the form of right to use
2460 Capital costs on assets in the form of right to use
2470 Charged depreciation on capital costs on assets in the form of right to use
2500 Biological assets
2600 Prospecting and estimative assets
2610 Prospecting and estimative assets
2620 Depreciation of prospecting and estimative assets
2630 Impairment loss of prospecting and estimative assets
2700 Intangible assets
2710 Goodwill
2720 Impairment of goodwill
2730 Other intangible assets
2740 Depreciation of other intangible assets
2750 Impairment loss of other intangible assets
2800 Deferred tax assets
2810 Deferred tax assets on the corporate income tax
2900 Other non-current assets
2910 The long-term advance payments issued
2920 Deferred expenses
2930 Construction in progress
2940 Other non-current assets
2940 21 Finance lease
2940 22 Overdue debt of clients on finance lease
2940 23 Factoring to clients
2940 24 Forfaiting to clients
2940 25 Overdue debt on factoring and forfaiting
2940 26 Debtors on guarantees and guarantees
2940 27 The other requirements connected with banking activity
3000 Short-term financial liabilities
3010 Short-term bank loans
3020 The short-term loans obtained from legal entities except for of banks of the second level
3030 Short-term accounts payable according to dividends and the income of participants
3040 Current part of long-term financial liabilities
3050 Other short-term financial liabilities
3050 01 The short-term loans obtained from the Government of the Republic of Kazakhstan
3050 02 The short-term loans obtained from regional authorities of the Republic of Kazakhstan
3050 03 Transactions of "repo" with securities
3050 05 Award on the short-term obtained loans
3050 06 Discount on the short-term obtained loans
3100 Obligations on taxes
3110 01 The corporate income tax which is subject to payment
3120 Individual income tax
3130 Value added tax
3140 Excises
3150 Social tax
3160 Land tax
3170 Tax on vehicles
3180 Property tax
3190 Other taxes
3200 Obligations on other obligatory and voluntary payments according to the legislation of the Republic of Kazakhstan
3210 Obligations on social insurance
3220 Obligations on pension assignments
3230 Other obligations on other obligatory payments according to the legislation of the Republic of Kazakhstan
3240 Other obligations on other voluntary payments according to the legislation of the Republic of Kazakhstan
3250 Obligations on compulsory pension contributions of the employer
3300 Short-term accounts payable
3310 Short-term accounts payable to suppliers and contractors
3320 Short-term accounts payable to the affiliated organizations
3330 Short-term accounts payable to the associated and joint organizations
3340 Short-term accounts payable to branches and structural divisions
3350 Short-term debt on compensation
3360 Short-term debt on lease
3370 Current part of long-term accounts payable
3380 Short-term remunerations to payment
3380 01 Accrued expenses in the form of remuneration on the securities released
3380 02 Accrued expenses in the form of remuneration on transactions of "repo" with securities
3380 21 Accrued expenses on the current and correspondent accounts of clients
3380 22 Accrued expenses in the form of remuneration on the attracted on-demand deposits
3380 23 Accrued expenses in the form of remuneration according to the attracted term deposits
3380 24 Accrued expenses in the form of remuneration on the attracted conditional deposits
3380 25 Accrued expenses in the form of remuneration on the obtained loans
3380 26 Accrued expenses in the form of remuneration on the received finance lease
3380 27 Other accrued expenses in the form of remuneration
3380 28 The added commission expenses for services in translated transactions
3380 29 The added commission expenses for services in clearing transactions
3380 30 The added commission expenses for services in cash transactions
3380 31 The added commission expenses for services in safe transactions
3380 32 The added commission expenses for services in collection of banknotes, coins and values
3380 33 The added commission expenses for services in confidential transactions
3380 34 The other commission expenses connected with banking activity
3380 35 Accrued expenses in the form of remuneration on the attracted short-term savings deposits
3380 36 The added interest expenses according to obligations on lease
3380 61 The added commission fees from investment revenue
3380 62 The added commission fees from pension assets
3380 81 The added commission expenses for services of stock exchange
3380 82 The added commission expenses for services in broker and dealer activities
3380 83 The added commission expenses for services in custodial servicing
3380 84 The added commission expenses of other professional participants of the security market
3390 Other short-term accounts payable
3390 01 Obligations according to the transaction the future
3390 02 Obligations according to the transaction the forward
3390 03 Obligations according to the transaction the option
3390 04 Obligations according to the transaction spot
3390 05 Obligations according to the transaction swap
3390 06 Obligations according to transactions with other derivative financial instruments
3390 07 Obligations on payment of penalty (penalty, penalty fee)
3390 21 Correspondent accounts
3390 22 Current accounts
3390 23 Short-term on-demand deposits
3390 24 Short-term deposits
3390 25 Short-term conditional deposits
3390 26 Short-term savings deposits
3390 27 The financial assets accepted in trust or investment management
3390 28 The other obligations connected with banking activity
3390 29 Reserves (provisions) on covering of losses on contingent obligations
3390 30 Award on the short-term attracted deposits
3390 31 Discount on the short-term attracted deposits
3390 41 Settlings with overcautious persons
3390 42 Settlings with reinsurers
3390 43 Settlings with insurers
3390 44 Settlings with insurers
3390 45 The other accounts payable connected with broker activities
3390 61 Obligations on payment of pension accruals
3390 62 Obligations on transfer of pension savings in other accumulation pension funds
3390 63 Obligations on transfer of pension savings in insurance companies
3390 64 Obligations on return of mistakenly credited amount of pension contributions
3390 65 Pension accruals on individual retirement accounts
3390 66 The other amounts before examination
3390 67 Obligations on retirement benefits at the expense of compulsory pension contributions of the employer
3390 68 Reserve fund on contingent pension liabilities
3390 69 Obligations on transfer of pension savings in trust management
3390 70 The means considered on the conditional retirement accounts created at the expense of compulsory pension contributions of the employer
3390 71 Obligations on delivery of pensions and pension accruals to working (members of the family) of state members of the Eurasian Economic Union in the territory of the Republic of Kazakhstan
3390 72 Reserve funds of the single accumulation pension fund, on compulsory pension contributions of the employer
3390 73 Target accumulatings
3390 74 The obligation on payment of target accumulatings
3390 81 Obligations of the broker to the client
3400 Short-term estimative obligations
3410 Short-term warranty obligations
3420 Short-term obligations on claim and claim work
3430 Short-term estimative obligations on employee benefits
3440 Other short-term estimative obligations
3440 61 Short-term obligations on compensation of negative commission fee
3440 63 Short-term obligations on compensation of negative difference between indicator of nominal profitability and the minimum value of profitability (passive)
3500 Other short-term obligations
3510 The short-term advance payments received
3510 01 Remuneration advance payment on the granted loans and the placed deposits
3510 41 The advance payments received for intermediary services
3510 81 Advance payment of commission fee for the services rendered on broker and dealer activities
3510 82 Advance payment of commission fee for rendering other services
3520 Deferred revenues
3530 Obligations of group on disposal, held for sale
3540 Other short-term obligations
3550 Obligations on the issued electronic money
3550 01 Obligations on the issued electronic money
4000 Long-term financial liabilities
4010 Long-term bank loans
4020 The long-term loans obtained from legal entities except for of banks of the second level
4030 Other long-term financial liabilities
4030 01 The long-term loans obtained from the Government of the Republic of Kazakhstan
4030 02 The long-term loans obtained from regional authorities of the Republic of Kazakhstan
4030 04 The finance lease received from banks of the second level
4030 05 The finance lease received from other legal entities
4030 07 The released securities
4030 08 Discount on the released securities
4030 09 Premium to the released securities
4030 10 The redeemed securities
4030 11 Award on the long-term obtained loans
4030 12 Discount on the long-term obtained loans
4030 13 The long-term loans obtained from national managing holding
4030 21 Long-term deposits
4030 22 Award on the long-term attracted deposits
4030 23 Discount on the long-term attracted deposits
4100 Long-term accounts payable
4110 Long-term accounts payable to suppliers and contractors
4120 Long-term accounts payable to the affiliated organizations
4130 Long-term accounts payable to the associated and joint organizations
4140 Long-term accounts payable to branches and structural divisions
4150 Obligations on lease
4160 Long-term remunerations to payment
4160 01 Accrued expenses in the form of remuneration on the securities released
4160 21 Accrued expenses in the form of remuneration according to the attracted term deposits
4160 22 Accrued expenses in the form of remuneration on the attracted conditional deposits
4160 23 Accrued expenses in the form of remuneration on the obtained loans
4160 24 Accrued expenses in the form of remuneration on the received finance lease
4160 25 Other accrued expenses in the form of remuneration
4160 26 Accrued expenses in the form of remuneration on the attracted long-term savings deposits
4170 Other long-term accounts payable
4170 01 Obligations according to the transaction the future
4170 02 Obligations according to the transaction the forward
4170 03 Obligations according to the transaction the option
4170 04 Obligations according to the transaction swap
4170 05 Obligations according to transactions with other derivative financial instruments
4200 Long-term estimative obligations
4210 Long-term warranty obligations
4220 Long-term estimative obligations on claim and claim work
4230 Long-term estimative obligations on employee benefits
4240 Other long-term estimative obligations
4300 Deferred tax liabilities
4310 Deferred tax liabilities on the corporate income tax
4400 Other long-term obligations
4410 The long-term advance payments received
4420 Deferred revenues
4430 Other long-term obligations
4440 Obligations according to preferred shares
5000 Authorized capital
5010 Preferred shares
5020 Common shares
5030 Deposits and shares
5100 No. 67 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 01.07.2011
5110 No. 67 is excluded according to the Resolution of Board of National Bank of the Republic of Kazakhstan of 01.07.2011
5200 The redeemed own equity instruments
5210 The redeemed own equity instruments
5300 Share premium
5310 Share premium
5320 Supplementary paid-in capital
5400 Reserves
5410 The reserve capital established by constituent documents
5420 Reserve on revaluation of fixed assets and assets in the form of right to use
5430 Reserve on revaluation of intangible assets
5440 Reserve on revaluation of the financial assets carried at fair value through other comprehensive income
5440 01 Reserve on revaluation of financial assets, available for sale
5450 Reserve on revaluation of other assets
5460 Other reserves
5460 63 Reserve on compensation of negative difference between indicator of nominal profitability and the minimum value of profitability
5470 Reserve on revaluation of the loans carried at fair value through other comprehensive income
5470 01 Reserve on revaluation of loans, available for sale
5480 Provisions (provisions) under the expected and available credit losses on the securities carried at fair value through other comprehensive income
5490 Provisions under the expected and available credit losses on the loans carried at fair value through other comprehensive income
5500 Retained earnings (uncovered loss)
5520 Retained earnings (uncovered loss) of previous years
5610 Retained earnings (uncovered loss) of accounting year
6000 Income from sales of products and rendering services
6010 Income from sales of products and rendering services
6020 Return of the sold products
6030 Price discount and sales
6100 Income from financing
6110 The income on remunerations
6110 01 The income connected with receipt of remuneration on the acquired securities
6110 02 The income connected with depreciation of premium to the securities released
6110 03 The income connected with depreciation of discount on the acquired securities
6110 04 The income connected with receipt of remuneration on transactions "the return repo" with securities
6110 05 The income on depreciation of discount on the placed deposits
6110 06 The income on depreciation of award on the attracted deposits
6110 07 The income on depreciation of discount on the granted loans
6110 08 The income on depreciation of award on the obtained loans
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