RESOLUTION OF BOARD OF NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN

of March 27, 2017 No. 47

About approval of Rules of automation of financial accounting

According to the subitem 63) "About National Bank of the Republic of Kazakhstan" the Board of National Bank of the Republic of Kazakhstan DECIDES: parts two of article 15 of the Law of the Republic of Kazakhstan

1. Approve the enclosed Rules of automation of financial accounting.

2. Recognize invalid some resolutions of Board of National Bank of the Republic of Kazakhstan, and also structural elements of some resolutions of Board of National Bank of the Republic of Kazakhstan according to the list 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 department (Sarsenov N. V.) state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten calendar days from the date of state registration of this resolution the direction it the copy in paper and electronic type in the Kazakh and Russian languages in the Republican state company on the right of economic maintaining "The republican center of legal information" for official publication and inclusion in Reference control bank of regulatory legal acts 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 management on consumer protection of financial services and external communications (Terentyev A. L.) provide within ten calendar days after state registration of this resolution the direction it to the copy on official publication in periodic printing editions.

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, except for subitems 5), 11) of Item 10 of the Rules of automation of financial accounting approved by this resolution which become effective since January 1, 2018.

Approved by the Resolution of Board of National Bank of the Republic of Kazakhstan of March 27, 2017 No. 47

Rules of automation of financial accounting

Chapter 1. General provisions

1. These rules of automation of financial accounting (further – Rules) parts two of article 15 of the Law of the Republic of Kazakhstan "About National Bank of the Republic of Kazakhstan" are developed according to the subitem 63) and determine procedure for automation of financial accounting by the financial organizations (except for legal entities whose exclusive activities is collection of banknotes, coins and values), Development Bank of Kazakhstan joint-stock company and branches of banks - nonresidents of the Republic of Kazakhstan, branches of the insurance (reinsurance) organizations - nonresidents of the Republic of Kazakhstan, branches of insurance brokers - nonresidents of the Republic of Kazakhstan (further – the organization).

2. Main objective of automation of financial accounting is automation of system of collection, registration and generalization of information on the transactions and events made by the organizations and providing interested persons with complete and reliable information about financial position, results of activities and changes in financial position of the organization by application of the information systems providing financial accounting (further – information system).

Financial accounting by the small business entities which are the organizations performing microfinancial activities, and the legal entities performing activities only through exchange points based on the license of National Bank of the Republic of Kazakhstan for exchange transactions with cash foreign currency, with use of appendices of office packets according to the procedure, provided by Rules is allowed.

3. In Rules the concepts provided by the laws of the Republic of Kazakhstan "About financial accounting and the financial reporting", "About informatization" and also the following concepts are used:

1) the automated workplace – the set of technical, information and program resources providing participation of the employee of the organization in realization of the automated business processes;

2) auditor trace – process of tracking and fixation of actions of the user in case of transactions (transactions) or system functions;

3) the 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;

4) the database – data set, organized according to the conceptual structure describing characteristics of these data, and also interrelations between their objects;

5) centralized access – access for users of the remote automated workplaces on communication channels to the single database of information system in real time;

6) the decentralized access – access for users of the remote automated workplaces on communication channels to the single database of information system by synchronization of local base by means of the regulated data transmission;

7) storno – accounting entry on correction of the revealed mistake in bookkeeping registers.

4. Financial accounting using information systems is performed with observance of requirements of the legislation of the Republic of Kazakhstan on financial accounting and the financial reporting.

5. In information system identity is provided:

1) synthetic (final) accounting and analytical (detailed) accounting;

2) the printed-out and approved financial reportings and otchetnost according to accounting data on papers or the financial reportings and otchetnost according to accounting data provided to National Bank of the Republic of Kazakhstan in electronic format and the electronic financial reportings and otchetnost according to accounting data created from information system.

6. For providing going concern the organization performs development and approval of the organization by the head or person replacing it or other governing body of the organization of the internal document containing:

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