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RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of January 28, 2016 No. 41

About approval of Rules of accounts presentation by the financial organizations

(as amended on 31-03-2021)

According to the subitem 65) of part two of article 15 of the Law of the Republic of Kazakhstan of March 30, 1995 "About National Bank of the Republic of Kazakhstan", the subitem 2) 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" and the subitem 2) of Item 3 of article 16 of the Law of the Republic of Kazakhstan of March 19, 2010 "About the state statistics" the Board of National Bank of the Republic of Kazakhstan DECIDES:

1. Approve the enclosed Rules of accounts presentation by the financial organizations.

2. Recognize invalid regulatory legal acts of the Republic of Kazakhstan according to appendix to this resolution.

3. To accounting department (Rakhmetova S. K.) in the procedure established by the legislation of the Republic of Kazakhstan to provide:

1) together with Legal support department (Sarsenov N. V.) state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) the direction of this resolution in the republican state company on the right of economic maintaining "The republican center of legal information of the Ministry of Justice of the Republic of Kazakhstan":

on official publication in information system of law of Ad_let within ten calendar days after its state registration in the Ministry of Justice of the Republic of Kazakhstan;

for inclusion in the State register of regulatory legal acts of the Republic of Kazakhstan, Reference control bank of regulatory legal acts of the Republic of Kazakhstan within ten calendar days from the date of its obtaining by National Bank of the Republic of Kazakhstan after state registration in the Ministry of Justice of the Republic of Kazakhstan;

3) placement of this resolution on official Internet resource of National Bank of the Republic of Kazakhstan after its official publication.

4. To department of the international relations and public relations (Kazybayev A. K.) provide the direction of this resolution on official publication in periodic printing editions within ten calendar days after its state registration in the Ministry of Justice of the Republic of Kazakhstan.

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

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

Chairman of National Bank

D. Akishev

It is approved

Committee according to the statistics Ministry of national economy of the Republic of Kazakhstan

Acting Chairman

February 16, 2016

 

 

Imanaliyev B. Z. _________

Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of January 28, 2016 No. 41

Rules of accounts presentation by the financial organizations

Chapter 1. General provisions

1. These rules of accounts presentation by the financial organizations (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", of March 19, 2010 "About the state statistics" and determine procedure for accounts presentation by the financial organizations (further - the organizations), including forms, the list, frequency and terms of its representation.

2. The financial reporting is submitted in electronic format.

3. The financial reporting of the organizations (except for the single accumulation pension fund) is on paper signed by the first head or person fulfilling its duties the chief accountant, the contractor and stored at the organization. Upon the demand of National Bank of the Republic of Kazakhstan (further - National Bank) and (or) territorial branch of National Bank the organization (except for the single accumulation pension fund) no later than 2 (two) working days from the date of receipt of request represents the financial reporting on paper which does not contain corrections and erasures.

4. The financial reporting of the organizations (except for the single accumulation pension fund) provided in electronic format corresponds to the financial reporting on paper. Identity of the data represented in electronic format on paper is provided to data with the first head of the organization or person fulfilling its duties.

In the annual financial reporting availability of 2 (two) or more comparatives period is on paper allowed.

5. The financial reporting of the single accumulation pension fund in electronic format certified by means of the digital signature of the first head or person fulfilling its duties and the chief accountant is stored in the automated information system of the single accumulation pension fund. Upon the demand of National Bank and (or) territorial branch of National Bank the single accumulation pension fund no later than 2 (two) working days from the date of receipt of request represents the financial reporting in electronic format unloaded from the automated information system of the single accumulation pension fund.

6. Completeness and accuracy of the data of the financial reporting which is stored in the automated information system of the single accumulation pension fund is provided with the first head of the single accumulation pension fund or person fulfilling its duties.

7. In case of identification of mistakes in earlier provided to National Bank and (or) territorial branch of National Bank of the financial reporting the organization provides error correction by implementation of the following events in the specified sequence:

1) corrects the found error by implementation of accounting entry and retrospective adjustment in the financial reporting of that accounting period in which corrective accounting entry was performed;

2) is sent to National Bank and (or) territorial branch of National Bank by the written notice on paper with indication of the description of the revealed mistake in earlier provided financial reporting.

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