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.

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.

Chapter 2. Accounts

Paragraph 1. Current assets

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)

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 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 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 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 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

Paragraph 2. Non-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 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 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

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

Paragraph 3. Short-term obligations

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

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 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

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 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

3510 41 The advance payments received for intermediary services

Paragraph 4. Long-term obligations

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 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

Paragraph 5. Capital and reserves

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

5450 Reserve on revaluation of other assets

5460 Other reserves

5470 Reserve on revaluation of the loans carried at fair value through other comprehensive income

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

Paragraph 6. Income

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

6110 21 The commission income for services in translated transactions

6110 22 The commission income for services in clearing transactions

6110 23 The commission income for services in cash transactions

6110 24 The commission income for services in safe transactions

6110 25 The commission income for services in collection of banknotes, coins and values

6110 26 The commission income for services in confidential transactions

6110 27 Other commission incomes

6110 28 The income connected with receipt of remuneration on the current and correspondent accounts

6110 29 The income connected with receipt of remuneration on on-demand deposits

6110 30 The income connected with receipt of remuneration according to term deposits

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