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RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of January 31, 2011 No. 3

About approval of the Standard chart of accounts of financial accounting in banks of the second level, the mortgage organizations and Development Bank of Kazakhstan joint-stock company

(The last edition from 22-12-2017)

For the purpose of implementation of the subitem 1) of Item 6 of article 20 of the Law of the Republic of Kazakhstan of February 28, 2007 "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 in banks of the second level, the mortgage organizations and Development Bank of Kazakhstan joint-stock company.

2. This resolution becomes effective since July 1, 2011.

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 (Urtembayev A. K.) 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, Consolidation of legal entities "The association of financiers of Kazakhstan", banks of the second level, the mortgage organizations and Development Bank of Kazakhstan joint-stock company.

5. 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 January 31, 2011, No. 3

The standard chart of accounts of financial accounting in banks of the second level, the mortgage organizations and Development Bank of Kazakhstan joint-stock company

Chapter 1. General provisions

1. This Standard chart of accounts of financial accounting in banks of the second level, the mortgage organizations, Development Bank of Kazakhstan joint-stock company (further – the Chart of accounts) is developed according to the Law of the Republic of Kazakhstan of February 28, 2007 "About financial accounting and the financial reporting" and is intended for group and the current reflection of financial statement elements in value term of the second level by banks, mortgage organizations, the Development Bank of Kazakhstan joint-stock company and the legal entity which was earlier subsidiary bank.

2. In the Chart of accounts the concepts provided by the Law of the Republic of Kazakhstan of February 28, 2007 "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 of banks of the second level (further - banks), the mortgage organizations and Development Bank of Kazakhstan joint-stock company in financial accounting with breakdown on the following classes:

the first class - "Assets";

second class - "Obligations";

the third class - "Equity";

the fourth class - "Income";

the fifth class - "Expenses";

the sixth class - "Conditional and possible requirements and obligations";

the seventh class - "Accounts of the memorandum to balance".

4. Analytics are kept on the following signs:

1) currency type;

2) nonresident resident;

3) pattern of ownership;

4) economy industries;

5) types of loans;

6) clients, issuers of securities, corresponding banks.

5. Accounts of the first three classes are reflected in the balance sheet of bank, mortgage organization and Development Bank of Kazakhstan joint-stock company.

Accounts of the fourth and fifth classes are reflected in the profit and loss statement of bank, mortgage organization and Development Bank of Kazakhstan joint-stock company.

The result of activities of bank, mortgage organization and Development Bank of Kazakhstan joint-stock company for the accounting period is reflected on accounts of the third class.

6. The first figure of the account specifies belonging to class, the second, third figures - belonging to account group, the fourth figure determines further disaggregation and disaggregation of accounts of group.

6-1. Reflection in financial accounting of foreign currency transactions without use of accounts 1858, of 1859, of 1873, of 1874, of 2858, of 2859, in the presence of the automated auxiliary accounting allowing to reflect in financial accounting of transaction with foreign currency and the affined precious metals of bank, mortgage organization, Development Bank of Kazakhstan joint-stock company without use of the above-stated accounts is allowed 2872 and 2873.

7. The first class "Assets" includes the following account groups:

1000 Money

1010 The affined precious metals

1050 Correspondent accounts

1100 Requirements to National Bank of the Republic of Kazakhstan

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