RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of July 20, 2007 No. 80

About conducting auxiliary financial accounting and the General ledger implemented in the automated information system by certain subjects of the financial market of the Republic of Kazakhstan

For the purpose of establishment of requirements to automation of conducting financial accounting for certain subjects of the financial market of the Republic of Kazakhstan the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. To the organizations performing separate types of banking activities, to professional participants of the security market, special finance companies and the mortgage organizations (further - the organizations) to fulfill the following requirements:

1) to provide conducting auxiliary financial accounting on all made transactions in case of observance of the following conditions:

availability of the approved internal documents regulating procedure for reflection in financial accounting of all made transactions;

availability of the approved internal documents regulating operating procedure of the relevant divisions of the organizations responsible for implementation of work with clients for registration of committed transactions in auxiliary financial accounting based on the received source documents;

availability of auxiliary modules on all made transactions, including settlement and cash transactions, the income and expenses, personnel and the salary, fixed assets and inventory items (inventories), securities, deposits, debit and creditor debts, the budget and budget control, and also by separate types of banking activities, professional activity in the security market and other activities of certain subjects of the financial market of the Republic of Kazakhstan;

availability of auxiliary accounting magazines (including magazines of registration of agreements (transactions) separately on the main transactions and other activities for all made transactions implemented in the automated information system;

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