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, Development Bank of Kazakhstan joint-stock company and branches of banks - nonresidents 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), "About financial accounting and the financial reporting" the Board of National Bank of the Republic of Kazakhstan DECIDES: 3-2) and 3-4) Items 6 of article 20 of the Law of the Republic of Kazakhstan

1. Approve the enclosed Standard chart of accounts of financial accounting in banks of the second level, the mortgage organizations, Development Bank of Kazakhstan joint-stock company and branches of banks - nonresidents of the Republic of Kazakhstan.

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.

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, Development Bank of Kazakhstan joint-stock company and branches of banks - nonresidents of the Republic of Kazakhstan

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 and branches of banks - nonresidents of the Republic of Kazakhstan (further – the Chart of accounts) is developed 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), 3-2), 3-4) Items 6 of article 20 of the Law of the Republic of Kazakhstan "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, Development Bank of Kazakhstan joint-stock company, legal entities which were earlier subsidiary banks and intended for group and the current reflection of elements of the reporting under accounting data by branches of banks - nonresidents of the Republic of Kazakhstan.

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 of banks of the second level, branches of banks - nonresidents of the Republic of Kazakhstan (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

1150 Banknotes of national currency before release into the stream of commerce

1200 The securities carried at fair value through profit or loss

1250 The deposits placed in other banks

1300 The loans granted other banks

1350 Settlings with branches

1400 Requirements to clients

1450 The securities carried at fair value through other comprehensive income

1460 Transactions of "repo" with valuable papers

1470 Investments into the capital and subordinated debt

1480 The securities considered on depreciated cost

1490 The other financial assets considered on depreciated cost

1550 Calculations for payments

1600 Inventories

1610 Non-current assets, held for sale

1650, 1690 Fixed assets and intangible assets

1700 The imputed incomes connected with receipt of remuneration

1790 Advance payment of remuneration and expenses

1810 The added commission income

1830 Overdue commission income

1850 Other debtors

1880 The securitized assets

1890 Requirements for transactions with derivative financial instruments and to dealing transactions.

8. The second class "Obligations" includes the following account groups:

2010 Correspondent accounts

2020 On-demand deposits of other banks

2030 The loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, national managing holding and special fund of development of private entrepreneurship

2040 The loans obtained from international financial institutions

2050 The loans obtained from other banks and the organizations performing separate types of banking activities

2110 Loans overnight

2120 Term deposits

2150 Settlings with branches

2200 Obligations to clients and other creditors

2255 Transactions of "repo" with securities

2300 The released securities

2400 Subordinated debts

2550 Calculations for payments

2700 The accrued expenses connected with remuneration payment

2770 Accrued expenses on administrative activities

2790 Advance payment of remuneration and income

2810 The added commission expenses

2830 Overdue commission expenses

2850 Other creditors

2880 Obligations on the securitized assets

2890 Obligations on transactions with derivative financial instruments and to dealing transactions.

9. The third class "Equity" includes the following account groups:

3000 Authorized capital

3100 Supplementary capital

3200 Reserves (provisions) on all-bank risks

Action of the paragraph of the thirteenth Item 2 extends to the relations which arose since January 1, 2013

3400 Dynamic reserves

3500 Reserve capital and reserves of revaluation.

10. The fourth class "Income" includes the following account groups:

4050 The income connected with receipt of remuneration on correspondent accounts

4090 Other income connected with receipt of remuneration

4100 The income connected with receipt of remuneration on the deposits placed in National Bank of the Republic of Kazakhstan

4200 The income connected with receipt of remuneration on the securities carried at fair value through profit or loss

4250 The income connected with receipt of remuneration on the deposits placed in other banks

4300 The income on loan transactions with other banks, the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, national managing directors of holding, special fund of development of private entrepreneurship, international financial institutions

4350 The income by settlings with branches

4400 The income on transactions with clients

4450 The income connected with receipt of remuneration on the securities carried at fair value through other comprehensive income

4465 The income on transactions of "repo" with securities

4470 The income connected with receipt of remuneration on investments into the capital and subordinated debt

4480 The income connected with receipt of remuneration on the securities considered on depreciated cost

4490 The income connected with receipt of remuneration on the other financial assets considered on depreciated cost

4500 The income on dealing transactions

4600 Commission income

4700 Income from revaluation

4730 Realized gains from revaluation

4850 Income from sale

4870 The income connected with change of share in the authorized capital of legal entities

4890 The income on transactions with derivative financial instruments

4900 Penalty (penalty, penalty fee)

4920 Other incomes

4950 Income from recovery of reserves (provisions)

4999 The income to taxes.

11. The fifth class "Expenses" includes the following account groups:

5020 The expenses connected with payment of remuneration for correspondent accounts

5030 The expenses connected with payment of remuneration for loans and (or) value adjustment of the loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, national managing holding and special fund of development of private entrepreneurship

5040 Expenses on the loans obtained from international financial institutions

5050 The expenses connected with payment of remuneration for the loans obtained from banks

5060 The expenses connected with payment of remuneration for the loans obtained from the organizations performing separate types of banking activities and (or) connected with value adjustment of the loans obtained from other banks or provided to other banks

5090 Other expenses connected with remuneration payment

5110 The expenses connected with payment of remuneration for loans overnight

5120 The expenses connected with payment of remuneration for deposits of other banks

5150 Expenses by settlings with branches

5200 Expenses on transactions with clients

5250 Expenses on transactions of "repo" with securities

5300 The expenses connected with payment of remuneration for securities

5400 The expenses connected with payment of remuneration for subordinated debt

5450 Expenses on forming of reserves (provisions)

5500 Expenses on dealing transactions

5600 Commission expenses

5700 Expenses from revaluation

5720 Expenses on compensation and obligatory assignments

5730 The realized expenses from revaluation

5740 General running costs

5760 Taxes and other obligatory payments in the budget, except the corporate income tax

5780 Depreciation charges

5850 Expenses from sale

5870 The expenses connected with change of share in the authorized capital of legal entities

5890 Expenses on transactions with derivative financial instruments

5900 Penalty (penalty, penalty fee)

5920 Other expenses

5999 Corporate income tax.

12. The sixth class "Conditional and Possible Requirements and Obligations" includes the following account groups:

60006500 Accounts on letters of credit

60506550 Accounts on guarantees

60806580 The requirement (obligation) to the debtor on forfaiting transactions

61006600 Accounts on placement of deposits and loans in the future

61306630 Accounts on motionless deposits of clients

61506650 Accounts on receipt of deposits and loans in the future

61806680 Possible requirements (obligation) for bills of exchange

62006700 Accounts on acquisition of securities and on other derivative financial instruments

63006800 Accounts on security sale and on other derivative financial instruments

64006900 Accounts on purchase and sale of currency values.

13. The seventh class "Accounts of the Memorandum to Balance" includes the following account groups:

7100 Memorial accounts - assets

7200 Memorial accounts - liabilities

7300 Memorial accounts - other

7400 The pension assets of the Voluntary accumulation pension funds accepted on storage

7500 Mortgage loans on which rights to claim are accepted in trust management

7600 The assets of clients which are in trust (investment) management

7630 Obligations on transactions on trust (investment) management

7650 Capital

7660 The income on transactions on trust (investment) management

7680 Expenses on transactions on trust (investment) management

7700 The assets accepted on custodial storage, except for pension assets of the Voluntary accumulation pension funds

7800 Assets under the agreement on the investment deposit

7830 Agreement obligations about the investment deposit

7850 Capital

7860 The income under the agreement on the investment deposit

7880 Agreement expenses about the investment deposit.

Chapter 2. Accounts

Paragraph 1. Assets

1000 Money

1001 Cash in cash desk

1002 Banknotes and coins in transit

1003 Cash in exchange points

1004 Cash in evening cash desk

1005 Cash in ATMs and electronic terminals

1006 Money in travel checks in transit

1007 The coins made of precious metals in cash desk

1008 Money in travel checks

1009 The collection coins made of non-noble metals in cash desk

1010 The affined precious metals

1011 The affined precious metals

1012 The affined precious metals in transit

1013 The affined precious metals placed on metal accounts

1050 Correspondent accounts

1051 Correspondent account in National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

1053 Current accounts of the mortgage organizations in banks

1054 Reserves (provisions) on correspondent accounts in other banks and to current accounts of the mortgage organizations

1055 Current accounts of banks in National Bank of the Republic of Kazakhstan

1100 Requirements to National Bank of the Republic of Kazakhstan

1101 Deposits in National Bank of the Republic of Kazakhstan (for one night)

1102 On-demand deposits in National Bank of the Republic of Kazakhstan

1103 Term deposits in National Bank of the Republic of Kazakhstan

1104 Required reserves in National Bank of the Republic of Kazakhstan

1105 Discount on the deposits placed in National Bank of the Republic of Kazakhstan

1106 Award on the deposits placed in National Bank of the Republic of Kazakhstan

1150 Banknotes of national currency before release into the stream of commerce

1200 The securities carried at fair value through profit or loss

1201 The securities carried at fair value through profit or loss

1202 Overdue debt on the securities carried at fair value through profit or loss

1205 Discount on the acquired securities carried at fair value through profit or loss

1206 Premium to the acquired securities carried at fair value through profit or loss

1208 The account of positive fair value adjustment of the securities carried at fair value through profit or loss

1209 The account of negative fair value adjustment of the securities carried at fair value through profit or loss

1250 The deposits placed in other banks

1251 The deposits placed in other banks (for one night)

1252 The on-demand deposits placed in other banks

1253 The short-term deposits placed in other banks (up to one month)

1254 The short-term deposits placed in other banks (up to one year)

1255 The long-term deposits placed in other banks

1256 The conditional deposits placed in other banks

1257 Overdue debt of other banks on deposits

1258 The savings deposits placed in other banks (no more than one month)

1259 Reserves (provisions) on the deposits placed in other banks

1260 The account of positive value adjustment of the term deposit placed in other banks

1261 The account of negative value adjustment of the term deposit placed in other banks

1262 The account of positive value adjustment of the conditional contribution placed in other banks

1263 The account of negative value adjustment of the conditional contribution placed in other banks

1264 The contribution which is providing obligations of bank, mortgage organization and Development Bank of Kazakhstan joint-stock company

1265 Discount on the deposits placed in other banks

1266 Award on the deposits placed in other banks

1267 The account of storage of the money transferred as providing (pledge, deposit) obligations of bank and mortgage organization

1268 The savings deposits placed in other banks (no more than one year)

1269 The savings deposits placed in other banks (more than one year)

1300 The loans granted other banks

1301 Loans the overdraft on correspondent accounts of other banks

1302 The short-term loans granted other banks

1303 The loans overnight granted other banks

1304 The long-term loans granted other banks

1305 Finansovy leasing to other banks

1306 Overdue debt of other banks on loans

1309 Overdue debt of other banks on financial leasing

1310 The account of positive value adjustment of the loan granted other banks

1311 The account of negative value adjustment of the loan granted other banks

1312 Discount on the loans granted other banks

1313 Award on the loans granted other banks

1319 Reserves (provisions) on the loans and financial leasing provided to other banks

1332 The account of positive fair value adjustment of the loans carried at fair value through other comprehensive income;

1333 The account of negative fair value adjustment of the loans carried at fair value through other comprehensive income

1350 Settlings with branches

1351 Settlings with head office

1352 Settlings with local branches

1353 Settlings with foreign subsidiaries

1400 Requirements to clients

1401 The loans the overdraft granted clients

1403 Accounts on credit cards of clients

1405 The considered bills of exchange of clients

1406 The remuneration added by the previous bill holders according to discounted bills of clients

1407 Factoring to clients

1409 Overdue debt of clients on factoring

1411 The short-term loans granted clients

1417 The long-term loans granted clients

1420 Finansovy leasing to clients

1421 Overdue debt of clients on financial leasing

1422 Forfaiting to clients

1423 Overdue debt of clients on forfaiting

1424 Overdue debt of clients on loans

1425 The protested bills of exchange of clients

1426 Requirements to the client on transactions of financing of trading activity

1427 Overdue debt on transactions of financing of trading activity

1428 Reserves (provisions) on the loans and financial leasing provided to clients

1429 The other loans granted clients

1430 The account of positive fair value adjustment of the loan granted clients 

1431 The account of negative fair value adjustment of the loan granted clients

1432 Discount according to discounted bills

1433 Premium to discounted bills

1434 Discount on the loans granted clients

1435 Award on the loans granted clients

1445 The financial assets delivered in trust management

1450 The securities carried at fair value through other comprehensive income

1452 The securities carried at fair value through other comprehensive income

1453 Discount on the acquired securities carried at fair value through other comprehensive income

1454 Premium to the acquired securities carried at fair value through other comprehensive income

1456 The account of positive fair value adjustment of the securities carried at fair value through other comprehensive income

1457 The account of negative fair value adjustment of the securities carried at fair value through other comprehensive income

1459 Overdue debt on the securities carried at fair value through other comprehensive income

1460 Transactions "the return repo" with securities

1461 Transactions "the return repo" with securities

1462 Overdue debt on transactions "the return repo" with securities

1463 Reserves (provisions) on transactions "the return repo" with securities

1470 Investments into the capital and subordinated debt

1471 Investments into the affiliated organizations

1472 Investments into associated organizations

1473 Investments of Islamic bank into productive and trading activity

1475 Investments into subordinated debt

1476 Other investments

1477 Reserves (provisions) on investments into subordinated debt

1480 The securities considered on depreciated cost

1481 The securities considered on depreciated cost

1482 Discount on the securities considered on depreciated cost

1483 Premium to the securities considered on depreciated cost

1485 Overdue debt on the securities considered on depreciated cost

1486 Reserves (provisions) on the securities considered on depreciated cost

1490 The other financial assets considered on depreciated cost

1491 The other financial assets considered on depreciated cost

1492 Discount on the other financial assets considered on depreciated cost

1493 Award on the other financial assets considered on depreciated cost

1494 Overdue debt on the other financial assets considered on depreciated cost

1495 Reserves (provisions) on the other financial assets considered on depreciated cost

1550 Calculations for payments

1551 Settlings with other banks

1552 Settlings with clients

1553 Settlings with clients on investment deposits

1600 Inventories

1601 Not affined precious metals

1602 Other inventories

1603 The coins made of precious metals in warehouse

1604 The collection coins made of non-noble metals in warehouse

1610 Non-current assets, held for sale

1650, 1690 Fixed assets and intangible assets

1651 The under construction (established) fixed assets

1652 Earth, buildings and constructions

1653 Computer equipment

1654 Other fixed assets

1655 Assets in the form of right to use

1656 The fixed assets intended for leasing

1657 Capital costs on assets in the form of right to use

1658 Vehicles

1659 Intangible assets

1660 The created (developed) intangible assets

1661 Goodwill

1662 Investment property

1691 Charged depreciation on investment property

1692 Charged depreciation on buildings and constructions

1693 Charged depreciation on the computer equipment

1694 Charged depreciation on other fixed assets

1695 Charged depreciation on assets in the form of right to use

1696 Charged depreciation on the fixed assets intended for leasing

1697 Charged depreciation on capital costs on assets in the form of right to use

1698 Charged depreciation on vehicles

1699 Charged depreciation on intangible assets

1700 The imputed incomes connected with receipt of remuneration

1705 Imputed incomes on correspondent accounts

1710 Imputed incomes on the deposits placed in National Bank of the Republic of Kazakhstan

1725 Imputed incomes on the deposits placed in other banks

1726 Overdue remuneration on the deposits placed in other banks

1727 Imputed incomes on the affined precious metals placed on metal accounts

1728 Imputed incomes on the contribution which is providing obligations of bank, mortgage organization and Development Bank of Kazakhstan joint-stock company

1729  Imputed incomes on transactions with investment deposits

1730 Imputed incomes on the loans and financial leasing provided to other banks

1731 Overdue remuneration on the loans and financial leasing provided to other banks

1735 Imputed incomes by calculations between head office and its branches

1740 Imputed incomes on the loans and financial leasing provided to clients

1741 Overdue remuneration on the loans and financial leasing provided to clients

1744 Imputed incomes on the securities carried at fair value through profit or loss

1745 Imputed incomes on the securities considered on depreciated cost

1746 Imputed incomes on the securities carried at fair value through other comprehensive income

1747 Imputed incomes on investments into the capital and subordinated debt

1748 Imputed incomes on transactions of "repo" with securities

1749 Other overdue remuneration

1750 Overdue remuneration on securities

1752 Imputed incomes according to discounted bills

1753 Imputed incomes on transactions with derivative financial instruments

1755 Imputed incomes on the financial assets delivered in trust management

1756 Imputed incomes on other transactions

1757 Imputed incomes on the other financial assets considered on depreciated cost

1771 Imputed incomes of Islamic bank on investing activities under lease

1772 Overdue debt on investing activities under lease

1790 Advance payment of remuneration and expenses

1792 Remuneration advance payment on the obtained loans and deposits

1793 Deferred expenses

1799 Other advance payments

1810 The added commission income

1811 The added commission income for services in translated transactions

1812 The added commission income for agency services

1813 The added commission income for services in purchase and sale of securities

1814 The added commission income for services in purchase and sale of foreign currency

1815 The added commission income for services in confidential transactions

1816 The added commission income for services in transactions with guarantees

1817 The added commission income for services in acceptance of deposits, opening and maintaining bank accounts of clients

1818 The added other commission incomes

1819 The added commission income on professional activity in the security market

1820 The added commission income for the acceptance of payment documents

1821 The added commission income for services in cash transactions

1822 The added commission income by documentary calculations

1823 The added commission income for services in forfaiting transactions

1824 The added commission income for services in factoring transactions

1825 The added commission income for services in collection

1826 The added commission income for services in purchase and sale of the affined precious metals

1827 The added commission income for services in safe transactions

1830 Overdue commission income

1831 The overdue commission income for services in translated transactions

1832 The overdue commission income for agency services

1833 The overdue commission income for services in purchase and sale of securities

1834 The overdue commission income for services in purchase and sale of foreign currency

1835 The overdue commission income for services in confidential transactions

1836 The overdue commission income for services in guarantees issued

1837 The overdue commission income for services in acceptance of deposits, opening and maintaining bank accounts of clients

1838 Overdue other commission incomes

1839 The overdue commission income on professional activity in the security market

1840 The overdue commission income for the acceptance of payment documents

1841 The overdue commission income for services in cash transactions

1842 The overdue commission income by documentary calculations

1843 The overdue commission income for services in forfaiting transactions

1844 The overdue commission income for services in factoring transactions

1845 Reserves (provisions) according to the added and overdue commission income

1850 Other debtors

1851 Calculations for taxes and other obligatory payments in the budget

1852 Settlings with professional participants of the security market

1853 Settlings with shareholders (according to dividends)

1854 Settlings with workers

1855 Debtors by documentary calculations

1856 Debtors on the capital investments

1857 Deferred tax assets

1858 Short foreign exchange position on foreign currency

1859 The countercost of foreign currency in tenge (long foreign exchange position)

1860 Other debtors on banking activity

1861 Debtors on guarantees

1864 Requirements to the client for the accepted bills of exchange

1867 Other debtors on nonbasic activities

1870 Other transit accounts

1871 Transit accounts for transfers of physical persons without opening of the account

1873 Short position on the affined precious metals

1874 The countercost of the affined precious metals in tenge (long position on the affined precious metals)

1876 Reserves (provisions) on other banking activity

1877 Reserves (provisions) on receivables connected with banking activity

1878 Reserves (provisions) on receivables connected with nonbasic activities

1879 Accrued penalty (penalty, penalty fee)

1880 The securitized assets

1890 Requirements for transactions with derivative financial instruments and to dealing transactions

1891 Requirements for transactions future

1892 Requirements for transactions forward

1893 Requirements for option transactions

1894 Requirements for transactions spot

1895 Requirements for swap transactions

1899 Requirements for transactions with other derivative financial instruments.

Paragraph 2. Obligations

2010 Correspondent accounts

2011 Correspondent accounts of National Bank of the Republic of Kazakhstan

2012 Correspondent accounts of foreign Central Banks

2013 Correspondent accounts of other banks

2014 Correspondent accounts of the organizations performing separate types of banking activities

2016 Metal accounts of other banks in the affined precious metals

2020 On-demand deposits of other banks

2021 On-demand deposits of National Bank of the Republic of Kazakhstan

2022 On-demand deposits of foreign Central Banks

2023 On-demand deposits of other banks

2024 Overdue debt on on-demand deposits of other banks

2030 The loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, national managing holding and special fund of development of private entrepreneurship

2031 Award on the loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, national managing holding and special fund of development of private entrepreneurship

2032 Discount on the loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, national managing holding and special fund of development of private entrepreneurship

2034 The short-term loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, national managing holding and special fund of development of private entrepreneurship

2035 The account of positive value adjustment of the loan obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, national managing holding and special fund of development of private entrepreneurship

2036 The long-term loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, national managing holding and special fund of development of private entrepreneurship

2037 The account of negative value adjustment of the loan obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, national managing holding and special fund of development of private entrepreneurship

2038 Overdue debt on the loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, national managing holding and special fund of development of private entrepreneurship

2040 The loans obtained from international financial institutions

2041 Discount on the loans obtained from international financial institutions

2042 Award on the loans obtained from international financial institutions

2044 The short-term loans obtained from international financial institutions

2045 The account of positive value adjustment of the loan obtained from international financial institutions

2046 The long-term loans obtained from international financial institutions

2047 The account of negative value adjustment of the loan obtained from international financial institutions

2048 Overdue debt on the loans obtained from international financial institutions

2050 The loans obtained from other banks and the organizations performing separate types of banking activities

2051 The loans obtained from National Bank of the Republic of Kazakhstan

2052 The loans obtained from foreign Central Banks

2054 The short-term loans obtained from other banks

2055 The account of positive value adjustment of the loan obtained from other banks and the organizations performing separate types of banking activities

2056 The long-term loans obtained from other banks

2057 Finansovy leasing received from other banks

2058 Overdue debt on the loans and financial leasing received from other banks

2059 Overdue debt on the loans and financial leasing received from National Bank of the Republic of Kazakhstan

2064 The short-term loans obtained from the organizations performing separate types of banking activities

2065 The account of negative value adjustment of the loan obtained from other banks and the organizations performing separate types of banking activities

2066 The long-term loans obtained from the organizations performing separate types of banking activities

2067 The received financial leasing

2068 Overdue debt on loans and financial leasing

2069 Award on the obtained loans

2070 Discount on the obtained loans

2110 Loans overnight

2111 The loans overnight obtained from National Bank of the Republic of Kazakhstan

2112 The loans overnight obtained from foreign Central Banks

2113 The loans overnight obtained from other banks

2120 Term deposits

2121 Term deposits of National Bank of the Republic of Kazakhstan

2122 Term deposits of foreign Central Banks

2123 Short-term deposits of other banks (up to one month)

2124 Short-term deposits of other banks (up to one year)

2125 The deposits attracted from other banks for one night

2126 Term deposits of other banks in the affined precious metals

2127 Long-term deposits of other banks

2128 The account of positive value adjustment of the term deposit attracted from other banks

2129 The account of negative value adjustment of the term deposit attracted from other banks

2130 The contribution which is providing obligations of other banks

2131 The account of storage of the money accepted as providing (pledge, deposit) obligations of other banks and the financial organizations

2132 Savings deposits of other banks (no more than one month)

2133 Conditional deposits of other banks

2134 Savings deposits of other banks (no more than one year)

2135 Overdue debt according to term deposits of other banks

2136 The account of positive value adjustment of the conditional contribution attracted from other banks

2137 The account of negative value adjustment of the conditional contribution attracted from other banks

2138 Overdue debt on conditional deposits of other banks

2139 Award on the deposits attracted from the National Bank of the Republic of Kazakhstan, foreign Central Banks, other banks and the organizations performing separate types of banking activities

2140 Discount on the deposits attracted from the National Bank of the Republic of Kazakhstan, foreign Central Banks, other banks and the organizations performing separate types of banking activities

2141 Savings deposits of other banks (more than one year)

2143 Overdue debt on savings deposits of other banks

2144 Term deposits of the organizations performing separate types of banking activities

2145 The account of positive value adjustment of the contribution attracted from the organizations performing separate types of banking activities

2146 The account of negative value adjustment of the contribution attracted from the organizations performing separate types of banking activities

2147 Overdue debt according to term deposits of the organizations performing separate types of banking activities

2150 Settlings with branches

2151 Settlings with head office

2152 Settlings with local branches

2153 Settlings with foreign subsidiaries

2200 Obligations to clients and other creditors

2201 Money of the government budget

2202 Not invested current account balances, opened by banks custodians to the Voluntary accumulation pension funds and the organizations exercising control of investment portfolio

2203 Current accounts of legal entities

2204 Current accounts of physical persons

2205 On-demand deposits of physical persons

2206 Short-term household deposits

2207 Long-term household deposits

2208 Conditional household deposits

2210 The financial assets accepted in trust management

2211 On-demand deposits of legal entities

2212 Metal customer accounts in the affined precious metals

2213 The short-term contribution which is providing obligations of physical persons

2214 Savings deposits of physical persons (no more than one year)

2215 Short-term deposits of legal entities

2216 Term deposits of clients in the affined precious metals

2217 Long-term deposits of legal entities

2218 Savings deposits of legal entities (more than one year)

2219 Conditional deposits of legal entities

2220 Savings deposits of legal entities (no more than one year)

2222 Deposits of the affiliated organizations of special purpose

2223 The contribution which is providing obligations of legal entities

2224 Overdue debt on on-demand deposits of clients

2225 Overdue debt on other transactions with clients

2226 Overdue debt according to term deposits of clients

2227 Obligations on lease

2228 The Instructions which are not performed in time

2229 Savings deposits of physical persons (more than one year)

2230 Overdue debt according to obligations on lease

2231 Overdue debt on deposits of the affiliated organizations of special purpose

2232 Overdue debt on conditional deposits of clients

2233 Account of positive value adjustment of term deposit of clients

2234 Account of negative value adjustment of term deposit of clients

2235 Account of positive value adjustment of conditional contribution of clients

2236 Account of negative value adjustment of conditional contribution of clients

2237 The account of storage of instructions of the sender according to the foreign exchange legislation of the Republic of Kazakhstan

2238 Award on the deposits attracted from clients

2239 Discount on the deposits attracted from clients

2240 The account of storage of the money accepted as providing (pledge, deposit) obligations of clients

2241 The long-term contribution which is providing obligations of physical persons

2243 Overdue debt on savings deposits of clients

2245 Investment deposits

2255 Transactions of "repo" with securities

2256 The obligation in the form of the reward earned on the securities accepted on transactions "the return by repo"

2257 The obligation on return of the securities accepted on transactions "the return by repo"

2300 The released securities

2301 The released bonds

2303 The released other securities

2304 Premium to the released securities

2305 Discount on the released securities

2306 The redeemed bonds

2400 Subordinated debts

2401 Subordinated debt with repayment period less than five years

2402 Subordinated debt with repayment period more than five years

2403 Premium to the released subordinated bonds

2404 Discount on the released subordinated bonds

2405 The redeemed subordinated bonds

2406 Subordinated bonds

2407 Award on subordinated debt

2408 Discount on subordinated debt

2451 Termless financial instruments

2550 Calculations for payments

2551 Settlings with other banks

2552 Settlings with clients

2700 The accrued expenses connected with remuneration payment

2701 Accrued expenses on correspondent accounts

2702 Accrued expenses on on-demand deposits of other banks

2703 Accrued expenses on the loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan and national managing holding

2704 Accrued expenses on the loans obtained from international financial institutions

2705 Accrued expenses on the loans and financial leasing received from other banks

2706 Accrued expenses on loans and financial leasing

2707 The accrued expenses connected with payment of remuneration on amount of money, accepted as providing (pledge, deposit) obligations of clients

2708 Accrued expenses on metal accounts of other banks in the affined precious metals

2709 Accrued expenses on savings deposits of other banks

2711 Accrued expenses on loans overnight of other banks

2712 Accrued expenses according to term deposits of other banks

2713 Accrued expenses on the contribution which is providing obligations of other banks

2714 Accrued expenses on conditional deposits of other banks

2715 Accrued expenses by calculations between head office and its branches

2717 Accrued expenses on metal customer accounts in the affined precious metals

2718 Accrued expenses according to current accounts of clients

2719 Accrued expenses on conditional deposits of clients

2720 Accrued expenses on on-demand deposits of clients

2721 Accrued expenses according to term deposits of clients

2722 Accrued expenses on deposits of the affiliated organizations of special purpose

2723 Accrued expenses on the contribution which is providing obligations of clients

2724 Accrued expenses on savings deposits of clients

2725 Accrued expenses on transactions of "repo" with securities

2727 Accrued expenses on transactions with derivative financial instruments

2728 Accrued expenses according to term deposits of the organizations performing separate types of banking activities

2729 Obligations on payment of part of the income for investment deposits

2730 Accrued expenses on the released securities

2731 Accrued expenses on other transactions

2740 Accrued expenses on subordinated debt

2741 Overdue remuneration on the obtained loans and financial leasing

2742 Overdue remuneration on on-demand deposits

2743 Overdue remuneration according to term deposits

2744 Overdue remuneration on the released securities

2745 The added interest expenses according to obligations on lease

2746 Overdue remuneration on conditional deposits

2747 Overdue remuneration on the contribution which is providing obligations of other banks and clients

2748 Overdue remuneration according to current accounts

2749 Other overdue remuneration

2755 Accrued expenses on the financial assets accepted in trust management

2756 Accrued expenses on subordinated bonds

2757 Accrued expenses on termless financial instruments

2770 Accrued expenses on administrative activities

2790 Advance payment of remuneration and income

2792 Remuneration advance payment on the granted loans

2793 Remuneration advance payment on the placed deposits

2794 Deferred revenues

2799 Other advance payments

2810 The added commission expenses

2811 The added commission expenses on services in translated transactions

2812 The added commission expenses on agency services

2813 The added commission expenses on services in purchase and sale of securities

2814 The added commission expenses on services in purchase and sale of foreign currency

2815 The added commission expenses on services in confidential transactions

2816 The added commission expenses on services in the obtained guarantees

2817 The added commission expenses for services in opening and maintaining bank accounts of clients

2818 The added other commission expenses

2819 The added commission expenses on services in professional activity in the security market

2820 The added commission expenses on audit and consulting services

2830 Overdue commission expenses

2831 Overdue commission expenses on services in translated transactions

2832 Overdue commission expenses on agency services

2833 Overdue commission expenses on services in purchase and sale of securities

2834 Overdue commission expenses on services in purchase and sale of foreign currency

2835 Overdue commission expenses on services in confidential transactions

2836 Overdue commission expenses on services in the obtained guarantees

2838 Overdue other commission expenses

2839 Overdue commission expenses on services in professional activity in the security market

2850 Other creditors

2851 Calculations for taxes and other obligatory payments in the budget

2852 Settlings with professional participants of the security market

2853 Settlings with shareholders (according to dividends)

2854 Settlings with workers

2855 Creditors by documentary calculations

2856 Creditors on the capital investments

2857 Deferred tax liabilities

2858 Long foreign exchange position on foreign currency

2859 The countercost of foreign currency in tenge (short foreign exchange position)

2860 Other creditors on banking activity

2861 Reserve on holiday payments

2862 The obligations connected with custodial activities

2863 Obligations according to preferred shares

2864 Acceptance liabilities

2865 Obligations on the issued electronic money

2867 Other creditors on nonbasic activities

2868 Estimative obligations

2869 Guarantees issued

2870 Other transit accounts

2871 Account of charitable payments

2872 Long position on the affined precious metals

2873 The countercost of the affined precious metals in tenge (short position on the affined precious metals)

2874 Transit accounts for transfers of physical persons without opening of the account

2875 Reserves (provisions) on covering of losses on contingent obligations

2880 Obligations on the securitized assets

2890 Obligations on transactions with derivative financial instruments and to dealing transactions

2891 Obligations on transactions the future

2892 Obligations on transactions the forward

2893 Obligations on option transactions

2894 Obligations on transactions spot

2895 Obligations on swap transactions

2899 Obligations on transactions with other derivative financial instruments.

Paragraph 3. Equity

3000 Authorized capital

3001 The authorized capital - common shares

3003 The redeemed common shares

3025 The authorized capital - preferred shares

3027 The redeemed preferred shares

3100 Supplementary capital

3101 Supplementary paid-in capital

3200 Reserves (provisions) on all-bank risks

3400 Dynamic reserves

3500 Reserve capital and reserves of revaluation

3510 Reserve capital

3540 Reserves of revaluation of fixed assets and assets in the form of right to use

3561 Reserves of revaluation of cost of the securities carried at fair value through other comprehensive income

3562 Reserves (provisions) under the expected credit losses on the securities carried at fair value through other comprehensive income

3563 Reserves of revaluation of cost of the loans carried at fair value through other comprehensive income

3564 Reserves (provisions) under the expected credit losses on the loans carried at fair value through other comprehensive income

3580 Retained net profit (uncovered loss) of last years

3589 Reserves on other revaluation

3599 Retained net profit (uncovered loss).

Paragraph 4. Income

4050 The income connected with receipt of remuneration on correspondent accounts

4051 The income connected with receipt of remuneration on correspondent account in National Bank of the Republic of Kazakhstan

4052 The income connected with receipt of remuneration on correspondent accounts in other banks

4090 Other income connected with receipt of remuneration

4091 Other income connected with receipt of remuneration on transactions with other banks

4100 The income connected with receipt of remuneration on the deposits placed in National Bank of the Republic of Kazakhstan

4101 The income connected with receipt of remuneration on the deposits placed in National Bank of the Republic of Kazakhstan (for one night)

4102 The income connected with receipt of remuneration on the on-demand deposits placed in National Bank of the Republic of Kazakhstan

4103 The income connected with receipt of remuneration according to the term deposits placed in National Bank of the Republic of Kazakhstan

4104 The income connected with receipt of remuneration on required reserves in National Bank of the Republic of Kazakhstan

4105 The income on depreciation of discount on the deposits placed in National Bank of the Republic of Kazakhstan

4200 The income connected with receipt of remuneration on the securities carried at fair value through profit or loss

4201 The income connected with receipt of remuneration on the securities carried at fair value through profit or loss

4202 The income on depreciation of discount on the acquired securities carried at fair value through profit or loss

4250 The income connected with receipt of remuneration on the deposits placed in other banks

4251 The income connected with receipt of remuneration on the deposits placed in other banks (for one night)

4252 The income connected with receipt of remuneration on the on-demand deposits placed in other banks

4253 The income connected with receipt of remuneration on the short-term deposits placed in other banks (up to one month)

4254 The income connected with receipt of remuneration on the short-term deposits placed in other banks (up to one year)

4255 The income connected with receipt of remuneration on the long-term deposits placed in other banks

4256 The income connected with receipt of remuneration on the conditional deposits placed in other banks

4257 The income connected with receipt of remuneration on overdue debt of other banks on deposits

4258 The income connected with receipt of remuneration on the savings deposits placed in other banks (no more than one month)

4259 The income connected with receipt of remuneration on the savings deposits placed in other banks (no more than one year)

4260 The income connected with receipt of remuneration on the affined precious metals placed on metal accounts

4261 The income in type of positive value adjustment of the term deposit placed in other banks

4262 The income in type of positive value adjustment of the conditional contribution placed in other banks

4263 The income in type of negative value adjustment of the term deposit attracted from other banks

4264 The income in type of negative value adjustment of the conditional contribution attracted from other banks

4265 The income connected with receipt of remuneration on the contribution which is providing obligations of bank, mortgage organization and Development Bank of Kazakhstan joint-stock company

4266 The income on depreciation of discount on the deposits placed in other banks

4267 The income connected with receipt of remuneration on amount of money, transferred in quality of providing (pledge, deposit) obligations

4268 The income in type of negative value adjustment of the term deposit attracted from the organizations performing separate types of banking activities

4270 The income on depreciation of award on the deposits attracted from the National Bank of the Republic of Kazakhstan, foreign Central Banks, other banks and the organizations performing separate types of banking activities

4300 The income on loan transactions with other banks, the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, national managing directors of holding, special fund of development of private entrepreneurship, international financial institutions

4301 The income connected with receipt of remuneration on the loans the overdraft granted other banks

4302 The income connected with receipt of remuneration on the short-term loans granted other banks

4303 The income connected with receipt of remuneration on the loans overnight granted other banks

4304 The income connected with receipt of remuneration on the long-term loans granted other banks

4305 The income connected with receipt of remuneration on the financial leasing provided to other banks

4306 The income connected with receipt of remuneration on overdue debt of other banks on loans

4309 Commission fee on the loans granted other banks

4310 The income in type of positive value adjustment of the loan granted other banks

4311 The income in type of negative value adjustment of the loan obtained from other banks

4312 The income in type of adjustment of the interest incomes recognized by effective interest rate method on the loans granted other banks

4313 The income in type of adjustment of gross carrying amount in connection with modification of the loans granted other banks

4314 The income in type of adjustment of book value of the loans obtained from other banks, the organizations performing separate types of banking activities in connection with their modification and (or) in the form of adjustment at the non-market rate of percent

4315 The income in type of adjustment of book value of the loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, national managing holding and special fund of development of private entrepreneurship in connection with their modification and (or) in the form of adjustment at the non-market rate of percent

4316 The income in type of adjustment of book value of the loans obtained from international financial institutions in connection with their modification and (or) in the form of adjustment of the loans obtained at the non-market rate of percent

4325 The income in type of negative value adjustment of the loan obtained from the organizations performing separate types of banking activities

4331 The income on depreciation of award on the obtained loans

4350 The income by settlings with branches

4351 The income by settlings with head office

4352 The income by settlings with local branches

4353 The income by settlings with foreign subsidiaries

4400 The income on transactions with clients

4401 The income connected with receipt of remuneration on the loans the overdraft granted clients

4403 The income connected with receipt of remuneration on credit cards of clients

4405 The income connected with receipt of remuneration according to discounted bills of clients

4407 The income connected with receipt of remuneration on factoring to clients

4411 The income connected with receipt of remuneration on the short-term loans granted clients

4417 The income connected with receipt of remuneration on the long-term loans granted clients

4420 The income connected with receipt of remuneration on the financial leasing provided to clients

4422 The income connected with receipt of remuneration on forfaiting to clients

4424 The income connected with receipt of remuneration on overdue debt of clients on loans

4426 The income connected with receipt of remuneration on transactions of financing of trading activity

4427 The income connected with receipt of remuneration on overdue debt on transactions of financing of trading activity

4428 The income connected with receipt of remuneration on the other loans granted clients

4429 Commission fee on the loans granted clients

4430 The income in type of positive value adjustment of the loan granted clients

4431 The income in type of negative value adjustment of the loan obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, international financial institutions, national managing holding and special fund of development of private entrepreneurship

4432 The income in type of negative value adjustment of the term deposit attracted from clients

4433 The income in type of negative value adjustment of the conditional contribution attracted from clients

4434  The income in type of adjustment of the interest incomes recognized by effective interest rate method on the loans granted clients

4435 The income on the loans carried at fair value through other comprehensive income

4436 The income in type of adjustment of gross carrying amount in connection with modification of the loans granted clients

4440 The income on depreciation of award on the deposits attracted from clients

4445 The income connected with receipt of remuneration on the financial assets delivered in trust management

4450 The income connected with receipt of remuneration on the securities carried at fair value through other comprehensive income

4452 The income connected with receipt of remuneration on the securities carried at fair value through other comprehensive income

4453 The income on depreciation of discount on the securities carried at fair value through other comprehensive income

4454 The income on depreciation of premium to the released securities

4455 The income on depreciation of premium to the released subordinated bonds

4456 The income on depreciation of award on subordinated debt

4465 The income connected with receipt of remuneration on transactions "the return repo" with securities

4466 The income from revaluation of the obligation on return of the securities accepted on transactions "the return by repo"

4470 The income connected with receipt of remuneration on investments into the capital and subordinated debt

4471 The dividends received according to shares of the affiliated organizations

4472 The dividends received according to shares of associated organizations

4475 The income connected with receipt of remuneration on investments into subordinated debt

4476 The income connected with receipt of remuneration on other investments

4477 The income of Islamic bank connected with receipt of remuneration on investing activities under lease

4480 The income connected with receipt of remuneration on the securities considered on depreciated cost

4481 The income connected with receipt of remuneration on the securities considered on depreciated cost

4482 The income on depreciation of discount on the securities considered on depreciated cost

4490 The income connected with receipt of remuneration on the other financial assets considered on depreciated cost

4491 The income connected with receipt of remuneration on the other financial assets considered on depreciated cost

4492 The income on depreciation of discount on the other financial assets considered on depreciated cost

4500 The income on dealing transactions

4510 The income on purchase and sale of securities

4530 The income on purchase and sale of foreign currency

4540 The income from sale of the affined precious metals

4560 The income from revaluation of forward transactions on securities

4570 The income from revaluation of forward transactions on foreign currency

4580 The income from revaluation of forward transactions on the affined precious metals

4590 Income from revaluation of financial futures

4591 Income from revaluation of transactions option

4593 Income from revaluation of swap transactions

4594 The income from revaluation of transactions with other derivative financial instruments

4600 Commission income

4601 The commission income for services in translated transactions

4602 The commission income for agency services

4603 The commission income for services in purchase and sale of securities

4604 The commission income for services in purchase and sale of foreign currency

4605 The commission income for services in confidential transactions

4606 The commission income for services in transactions with guarantees

4607 The commission income for services in acceptance of deposits, opening and maintaining bank accounts of clients

4608 Other commission incomes

4609 The commission income on professional activity in the security market

4610 The commission income gained for the acceptance of payment documents

4611 The commission income for services in cash transactions

4612 The commission income by documentary calculations

4613 The commission income for services in forfaiting transactions

4614 The commission income for services in factoring transactions

4615 The commission income for services in collection

4616 The commission income for services in purchase and sale of the affined precious metals

4617 The commission income for services in safe transactions

4618 The income for services in transactions with investment deposits

4619 The commission income for servicing of payment cards

4700 Income from revaluation

4703 Income from revaluation of foreign currency

4704 The income from revaluation of the affined precious metals

4705 The income from revaluation of loans in tenge with fixing of currency equivalent of loans

4707 The income from revaluation of deposits to tenge with fixing of currency equivalent of deposits

4709 The income from change in value of the securities carried at fair value through profit or loss

4711 The income from recovery of impairment loss of fixed assets and assets in the form of right to use

4712 Income from recovery of impairment loss of intangible assets

4713 The income from recovery of impairment loss of the investments enclosed in the authorized capital of other legal entities

4714 Income from recovery of impairment loss of non-current assets, held for sale

4730 Income from revaluation

4733 The income from change in value of the securities carried at fair value through other comprehensive income

4734 Income from other revaluation

4850 Income from sale

4851 Income from sale of shares of affiliated and associated organizations

4852 Income from realization of fixed assets and intangible assets

4853 Income from realization of inventories

4854 Income from realization of non-current assets, held for sale

4856 Income from realization of other investments

4870 The income connected with change of share in the authorized capital of legal entities

4871 The income connected with change of share in the authorized capital of the affiliated organizations

4872 The income connected with change of share in the authorized capital of associated organizations

4880 Income of Islamic bank from financing of productive and trading activity

4890 The income on transactions with derivative financial instruments

4891 The income on transactions the future

4892 The income on transactions the forward

4893 The income on option transactions

4895 The income on swap transactions

4896 The income on transactions with other derivative financial instruments

4897 The income connected with receipt of remuneration on derivative financial instruments

4900 Penalty (penalty, penalty fee)

4920 Other incomes

4921 Other incomes from banking activity

4922 Other incomes from nonbasic activities

4923 The income connected with receipt of dividends according to shares

4950 Income from recovery of reserves (provisions)

4951 The income from recovery of reserves (provisions) created on the deposits placed in other banks

4952 The income from recovery of reserves (provisions) created on the loans and financial leasing provided to other banks

4953 The income from recovery of reserves (provisions) created on receivables connected with banking activity

4954 The income from recovery of reserves (provisions) created on securities

4955 The income from recovery of reserves (provisions) created on the loans and financial leasing provided to clients

4956 The income from recovery of reserves (provisions) on correspondent accounts in other banks and to current accounts of the mortgage organizations

4957 The income from recovery of reserves (provisions) created on covering of losses according to the added and overdue commission income

4958 The income from recovery of reserves (provisions) created on contingent obligations

4959 The income from recovery of reserves (provisions) created on receivables connected with nonbasic activities

4960 The income from recovery of reserves (provisions) created on transactions "the return by repo" with securities

4961 The income from recovery of reserves (provisions) on other banking activity

4962 The income from recovery of reserves (provisions) on investments into subordinated debt

4963 The income from recovery of reserves (provisions) on the other financial assets considered on depreciated cost

4999 The income to taxes.

Paragraph 5. Expenses

5020 The expenses connected with payment of remuneration for correspondent accounts

5021 The expenses connected with payment of remuneration for correspondent accounts of National Bank of the Republic of Kazakhstan

5022 The expenses connected with payment of remuneration for correspondent accounts of foreign Central Banks

5023 The expenses connected with payment of remuneration for correspondent accounts of other banks

5024 The expenses connected with payment of remuneration for correspondent accounts of the organizations performing separate types of banking activities

5026 The expenses connected with payment of remuneration for metal accounts of other banks in the affined precious metal

5030 The expenses connected with payment of remuneration for loans and (or) value adjustment of the loans obtained from the Government of the Republic of Kazakhstan, local executive bodies of the Republic of Kazakhstan, national managing holding and special fund of development of private entrepreneurship

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