Document from CIS Legislation database © 2003-2019 SojuzPravoInform LLC

RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of February 1, 2010 No. 4

About approval of the Instruction for conducting financial accounting by managing directors of investment portfolio, the organizations performing broker activities in the security market, and the insurance companies having license for activities on industry "life insurance" and performing conclusion of the insurance contracts providing conditions of participation of the insurer in investments of the insurer

(The last edition from 27-08-2018)

According to the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan" and for the purpose of enhancement of procedure for conducting financial accounting by managing directors of investment portfolio, the organizations performing broker activities in the security market, and the insurance companies having license for activities on industry "life insurance" and performing conclusion of the insurance contracts providing conditions of participation of the insurer in investments of the insurer the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Instruction for conducting financial accounting by managing directors of investment portfolio, the organizations performing broker activities in the security market, and the insurance companies having license for activities on industry "life insurance" and performing conclusion of the insurance contracts providing conditions of participation of the insurer in investments of the insurer.

2. This resolution becomes effective after fourteen days from the date of state registration in the Ministry of Justice of the Republic of Kazakhstan.

3. To accounting department (Shalgimbayeva N. T.):

1) together with Legal department (Urtembayev A. K.) take measures to state registration in the Ministry of Justice of the Republic of Kazakhstan of this resolution;

2) this resolution to inform 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 financial institutions, Consolidation of legal entities "The association of financiers of Kazakhstan", the organizations exercising control of investment portfolio or investment management of pension assets.

4. To impose control of execution of this resolution on the vice-chairman of National Bank of the Republic of Kazakhstan Galiyeva D. T.

Chairman of National Bank

G. Marchenko

Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of February 1, 2010 No. 4

The instruction for conducting financial accounting by managing directors of investment portfolio, the organizations performing broker activities in the security market, and the insurance companies having license for activities on industry "life insurance" and performing conclusion of the insurance contracts providing conditions of participation of the insurer in investments of the insurer

Chapter 1. General provisions

1. This Instruction is developed according to the laws of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan", of July 2, 2003 "About the security market", of July 7, 2004 "About investment funds", of February 28, 2007 "About financial accounting and the financial reporting", international accounting standards and disaggregates conducting financial accounting:

managing directors of investment portfolio of assets of the clients who are in investment management, and the insurance companies having license for activities on industry "life insurance" and performing conclusion of the insurance contracts providing conditions of participation of the insurer in investments of the insurer (further - the organization);

the organizations performing broker activities in the security market (further - the broker) the assets received from clients under the agreement on rendering broker services.

2. When conducting financial accounting of assets of the clients who are in investment management and the assets received from clients under the agreement on rendering broker services, the organization and the broker apply off-balance accounts according to the resolution of Board of National Bank of the Republic of Kazakhstan of September 22, 2008 No. 79 "About approval of the Standard chart of accounts of financial accounting to certain subjects of the financial market of the Republic of Kazakhstan", registered in the Register of state registration of regulatory legal acts at No. 5348.

Full text available with active License only!

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info

Effectively work with search system

Database include more 38000 documents. You can find needed documents using search system. For effective work you can mix any on documents parameters: country, documents type, date range, teams or tags.

Get help

If you cannot find the required document, or you do not know where to begin, go to Help section.

In this section, we’ve tried to describe in detail the features and capabilities of the system, as well as the most effective techniques for working with the database.

You also may open the section Frequently asked questions. This section provides answers to questions set by users.

Search engine created by SojuzPravoInform LLC. UI/UX design by Intelliants.