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RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of August 24, 2012 No. 270

About approval of Rules of the organization of conducting financial accounting

(as amended on 21-09-2020)

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 the organization of conducting financial accounting of the transactions performed by the financial organizations, Development Bank of Kazakhstan joint-stock company, the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of the organization of conducting financial accounting.

2. This resolution becomes effective after ten calendar days after day of its first official publication.

Chairman of National Bank

G. Marchenko

Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of August 24, 2012 No. 270

Rules of the organization of conducting financial accounting

1. General provisions

1. These rules of the organization of conducting financial accounting (further - Rules) are developed according to the laws of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan", of February 28, 2007 "About financial accounting and the financial reporting" (further - the Law on financial accounting) and determine procedure for the organization of conducting financial accounting by the financial organizations (except for the organizations created in form of business of limited liability partnership), Development Bank of Kazakhstan joint-stock company and branches of nonresident banks of the Republic of Kazakhstan, branches of the insurance (reinsurance) nonresident organizations of the Republic of Kazakhstan, branches of insurance nonresident brokers of the Republic of Kazakhstan (further - the organizations).

2. Paragraphs 2 and 3 of Chapter 4 of Rules do not extend to the banks of the second level, the organizations performing separate types of banking activities and branches of banks - nonresidents of the Republic of Kazakhstan.

Banks of the second level, branches of banks - nonresidents of the Republic of Kazakhstan and the organization, the performing separate types of banking activities, when carrying out cash transactions are guided by the resolution of Board of National Bank of the Republic of Kazakhstan of November 29, 2019 No. 231 "About approval of Rules of implementation of cash transactions and transactions on collection of banknotes, coins and values in banks of the second level, the National operator of mail and legal entities whose exclusive activities is collection of banknotes, coins and values" (registered in the Register of state registration of regulatory legal acts at No. 19680).

3. For the purposes of Rules the following concepts are used:

1) the cash document - the document showing movement of money by means of which cash transactions are considered;

1-1) reporting under accounting data - the reporting created by bank branch - the nonresident of the Republic of Kazakhstan, branch of the insurance (reinsurance) organization - the nonresident of the Republic of Kazakhstan, branch of insurance broker - the nonresident of the Republic of Kazakhstan;

2) the ledger - the book used for generalization of data of analytics, mutual check of correctness of the made records on separate accounts and for creation of the financial reporting or the reporting under accounting data;

3) the fixed assets - intangible assets, and also non-current assets which are supposed to be used during organization activity, within more than one year;

4) back office - division of the organization which main function is registration and (or) check of committed transactions in auxiliary accounting based on the source documents received from front office and (or) entered into information system in the automatic mode;

5) the cash book - accounting sheets in which transactions with banknotes, coins and values are reflected;

6) the responsible person - the person who is bearing full financial responsibility for safety of the property entrusted to it according to post, the agreement on full financial responsibility and not subject to inclusion in structure of the commissions and working groups when carrying out inventory count of property and obligations of the organization assigned to it;

7) middle office - the division of the organization providing collection and assessment of information necessary for implementation of transactions, risks assessment, control of observance of limits and standard rates, administration of committed transactions regarding respect for completeness of information created in information system;

8) operational day - the period during which transactions, registration, collection and generalization of information on the transactions made by the organization, processing of the source documents and summing up reflected in bookkeeping registers are performed;

9) synthetic accounting - group of data of analytics on balance sheet accounts, the corresponding standard chart of accounts;

10) analytics - the disaggregated financial accounting of the organization which is conducted based on source documents on the personal or other analytical accounts of financial accounting grouping detailed information on all transactions on accounts of synthetic account or which is kept based on the concluded organization of the transaction in the corresponding module of information system;

11) inventory count - check of compliance of the actual availability and condition of assets, obligations to data of accounting and off-balance accounting;

12) standard chart of accounts - The standard charts of accounts of financial accounting approved by resolutions of Board of National Bank of the Republic of Kazakhstan:

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