of December 24, 2014 No. 256
About approval of Rules of cost determination of pledge and other providing
According to the Code of the Republic of Kazakhstan of December 10, 2008 "About taxes and other obligatory payments in the budget" the Board of National Bank of the Republic of Kazakhstan DECIDES: (Tax code)
1. Approve the enclosed Rules of cost determination of pledge and other providing.
2. Determine that for 2013 for the purposes of calculation when forming provisions (reserves) according to International Financial Reporting Standards and requirements of the legislation of the Republic of Kazakhstan about financial accounting and the financial reporting, the project cost which is at the same time corresponding to the following conditions is applied:
1) it is determined according to the procedure regulating cost determination of objects when calculating the amount of provisions (reserves), operating for December 31, 2012 and reflected in internal documents of the financial organization;
2) it is reflected in the audited separate annual financial reporting constituted according to international accounting standards for December 31, 2013.
4. Repeal resolutions of Board of National Bank of the Republic of Kazakhstan:
1) of December 25, 2013 No. 288 "About introduction of amendments to the resolution of Board of National Bank of the Republic of Kazakhstan of February 25, 2013 No. 64 "About approval of Rules of cost determination of pledge and other providing";
2) of July 16, 2014 No. 138 "About approval of Rules of cost determination of pledge and other providing".
5. This resolution becomes effective after ten calendar days after day of its first official publication and extends to the relations which arose since January 1, 2014 except for Item 2 of this resolution which extends to the relations which arose since January 1, 2013.
Chairman of National Bank
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