Chart of Accounts for Accounting in Commercial Banks and Other Financial and Credit Organizations of the Kyrgyz Republic

Back

Print version Date created: 2022-12-28

Ministry of Justice of the KR No. 66-07 dated 10.07.07

Approved by Resolution of the Board of the NBRK No. 28/3 dated 30.05.07

Chart of Accounts for Accounting in Commercial Banks and Other Financial and Credit Organizations of the Kyrgyz Republic

(amendments and additions made by Resolution of the Board of the NBRK No. 42/7 dated 19.09.07, reg. number Ministry of Justice of the KR 101-07 dated 26.10.07 amendments and additions made by Resolution of the Board of the NBRK No. 44/4 dated 11.10.07, reg. number Ministry of Justice of the KR 186 dated 16.11.07)

amendments and additions made by Resolutions of the Board of the NBRK dated April 25, 2008 No. 18/3, June 15, 2017 No. 2017-P-12/25-12-(NPA), October 17, 2018 No. 2018-P-12/43-2-(NPA), March 23, 2022 No. 2022-P-12/17-4-(NPA), December 14, 2022 No. 2022-P-12/78-9-(NPA))

Class 1. Assets

Group 10000 Cash funds 10001 Banknotes and coins in operational cashiers 10002 Banknotes and coins in savings cashiers 10003 Banknotes and coins in transit 10004 Banknotes and coins in ATMs

Group 10100 Correspondent accounts 10101 Correspondent account at the National Bank of the Kyrgyz Republic 10102 Correspondent accounts at non-resident banks

Group 10200 Precious metals 10201 Precious metals 10202 Precious metals in transit

Group 10300 Debt securities measured at amortized cost 10301 Securities issued by the Cabinet of Ministers of the Kyrgyz Republic, measured at amortized cost 10302 Premiums and discounts on securities accounted for under account 10301 10303 Securities issued by the National Bank of the Kyrgyz Republic, measured at amortized cost 10304 Premiums and discounts on securities accounted for under account 10303 10311 Securities issued by local authorities, measured at amortized cost 10312 Premiums and discounts on securities accounted for under account 10311 10321 Securities issued by foreign governments, measured at amortized cost 10322 Premiums and discounts on securities accounted for under account 10321 10331 Debt securities issued by resident commercial organizations, measured at amortized cost 10332 Premiums and discounts on securities accounted for under account 10331 10341 Debt securities issued by non-resident commercial organizations, measured at amortized cost 10342 Premiums and discounts on securities accounted for under account 10341

Group 10400 Debt and equity securities measured at fair value through profit or loss 10401 Debt securities issued by the Cabinet of Ministers of the Kyrgyz Republic, measured at fair value through profit or loss 10402 Premiums and discounts on securities accounted for under account 10401 10403 Debt securities issued by the National Bank of the Kyrgyz Republic, measured at fair value through profit or loss 10404 Premiums and discounts on securities accounted for under account 10403 10411 Debt securities issued by local authorities, measured at fair value through profit or loss 10412 Premiums and discounts on securities accounted for under account 10411 10421 Debt securities issued by foreign governments, measured at fair value through profit or loss 10422 Premiums and discounts on securities accounted for under account 10421 10431 Debt securities issued by resident commercial organizations, measured at fair value through profit or loss 10432 Premiums and discounts on securities accounted for under account 10431 10441 Debt securities issued by non-resident commercial organizations, measured at fair value through profit or loss 10442 Premiums and discounts on securities accounted for under account 10441 10451 Equity securities issued by resident commercial organizations, measured at fair value through profit or loss 10452 Equity securities issued by non-resident commercial organizations, measured at fair value through profit or loss 10461 Fair value adjustment for securities of residents measured at fair value through profit or loss 10462 Fair value adjustment for securities of non-residents measured at fair value through profit or loss

Group 10500 Debt and equity securities measured at fair value through other comprehensive income 10501 Debt securities issued by the Cabinet of Ministers of the Kyrgyz Republic, measured at fair value through other comprehensive income 10502 Premiums and discounts on securities accounted for under account 10501 10503 Debt securities issued by the National Bank of the Kyrgyz Republic, measured at fair value through other comprehensive income 10504 Premiums and discounts on securities accounted for under account 10503 10511 Debt securities issued by local authorities, measured at fair value through other comprehensive income 10512 Premiums and discounts on securities accounted for under account 10511 10521 Debt securities issued by foreign governments, measured at fair value through other comprehensive income 10522 Premiums and discounts on securities accounted for under account 10521 10531 Debt securities issued by resident commercial organizations, measured at fair value through other comprehensive income 10532 Premiums and discounts on securities accounted for under account 10531 10541 Debt securities issued by non-resident commercial organizations, measured at fair value through other comprehensive income 10542 Premiums and discounts on securities accounted for under account 10541 10551 Equity securities issued by resident commercial organizations, measured at fair value through other comprehensive income 10552 Equity securities issued by non-resident commercial organizations, measured at fair value through other comprehensive income 10561 Fair value adjustment for securities of residents measured at fair value through other comprehensive income 10562 Fair value adjustment for securities of non-residents measured at fair value through other comprehensive income

Group 10600 Deposits in banks and other financial and credit organizations 10601 Interbank deposits in resident banks 10602 Deposits in other financial and credit organizations - residents 10603 Interbank deposits in banks and other financial and credit organizations - non-residents 10604 Deposits at the National Bank of the Kyrgyz Republic 10609 Deposits pledged as collateral in banks and other financial and credit organizations

Group 10700 Loans to banks and other financial and credit organizations 10701 Interbank placements for up to 30 days in resident banks 10702 Interbank placements for up to 30 days in other financial and credit organizations - residents 10703 Interbank placements for up to 30 days in non-resident banks 10711 Loans to resident banks 10712 Loans to other financial and credit organizations - residents 10713 Loans to banks and other financial and credit organizations - non-residents

Group 10800 Repurchase agreements 10801 Securities purchased under repurchase agreements

Group 10900 Loans to customers 10901 Overdraft loans to commercial organizations and individual entrepreneurs - residents 10902 Overdraft loans to individuals and non-commercial organizations - residents 10909 Overdraft loans to customers - non-residents 10911 Loans to non-commercial organizations - residents, excluding mortgages and construction loans 10912 Mortgage loans to non-commercial organizations - residents 10913 Construction loans to non-commercial organizations - residents 10914 Discount on loans to non-commercial organizations - residents 10915 Loans to resident commercial organizations, excluding mortgages and construction loans 10916 Mortgage loans to resident commercial organizations 10917 Construction loans to resident commercial organizations 10918 Discount on loans to resident commercial organizations 10921 Consumer loans to individuals - residents, excluding mortgages and construction loans 10922 Mortgage loans to individuals - residents 10923 Construction loans to individuals - residents 10924 Discount on loans to individuals - residents 10925 Loans for financial leasing to customers - residents 10926 Loans for financial leasing to customers - non-residents 10927 Loans to non-resident customers, excluding mortgages and construction loans 10928 Mortgage loans to non-resident customers 10929 Construction loans to non-resident customers 10931 Discount on loans to non-resident customers 10999 Other credit substitutes

Group 11000 Reserves for potential losses and impairment 11001 Reserve for potential losses and impairment on other bank property accepted to settle assets 11002 Special reserve for potential losses and impairment on classified loans and leases provided to customers 11003 General reserve for potential losses and impairment on non-classified loans and leases provided to customers 11004 Special reserve for potential losses and impairment on accrued interest on classified loans and leases provided to customers 11005 General reserve for potential losses and impairment on accrued interest on non-classified loans and leases provided to customers 11006 Reserve for potential losses and impairment on investments in securities and/or equity 11007 Reserve for potential losses and impairment on other assets, excluding loans and leases 11008 Special reserve for potential losses and impairment on classified loans and leases provided to banks and other financial and credit organizations 11009 General reserve for potential losses and impairment on non-classified loans and leases provided to banks and other financial and credit organizations 11011 Special reserve for potential losses and impairment on accrued interest on classified loans and leases provided to banks and other financial and credit organizations 11012 General reserve for potential losses and impairment on accrued interest on non-classified loans and leases provided to banks and other financial and credit organizations

Group 11100 Fixed assets and intangible assets 11101 Buildings and structures 11102 Accumulated depreciation of buildings and structures 11103 Construction in progress (installed) fixed assets 11104 Buildings and structures accepted under financial leasing 11105 Accumulated depreciation of buildings and structures accepted under financial leasing 11106 Buildings and structures of sanatoriums, kindergartens, and rest homes 11107 Accumulated depreciation of buildings and structures of sanatoriums, kindergartens, and rest homes 11108 Capital investments in improvement of leased property 11109 Accumulated depreciation of improvement of leased property 11111 Furniture and equipment 11112 Accumulated depreciation of furniture and equipment 11113 Furniture and equipment accepted under financial leasing 11114 Accumulated depreciation of furniture and equipment accepted under financial leasing 11115 Furniture and equipment of sanatoriums, kindergartens, and rest homes 11116 Accumulated depreciation of furniture and equipment of sanatoriums, kindergartens, and rest homes 11117 Computer equipment and software 11118 Accumulated depreciation of computer equipment and software 11119 Computer equipment and software accepted under financial leasing 11121 Accumulated depreciation of computer equipment and software accepted under financial leasing 11131 Land 11132 Land accepted under financial leasing 11141 Bank transport 11142 Accumulated depreciation of bank transport 11143 Transport accepted under financial leasing 11144 Accumulated depreciation of bank transport accepted under financial leasing 11151 Intangible assets 11152 Accumulated depreciation of intangible assets

Group 11200 Other bank property 11201 Real estate transferred to bank ownership 11202 Other assets transferred to bank ownership 11203 Property of closed branches and subsidiary companies of the bank

Group 11300 Investments and financial participation 11301 Investments and financial participation in subsidiary banks 11302 Investments and financial participation in subsidiary financial and credit organizations, excluding banks 11303 Investments and financial participation in subsidiary non-financial organizations 11304 Investments and financial participation in associated banks 11305 Investments and financial participation in associated financial and credit organizations, excluding banks 11306 Investments and financial participation in associated non-financial organizations

Group 11400 Accrued interest receivable on securities 11401 Accrued interest receivable on debt securities issued by the National Bank of the Kyrgyz Republic and measured at amortized cost 11402 Accrued interest receivable on debt securities issued by the Cabinet of Ministers 11403 Accrued interest receivable on debt securities issued by local authorities and measured at amortized cost 11404 Accrued interest receivable on debt securities issued by commercial organizations and measured at amortized cost 11411 Accrued interest receivable on securities issued by the National Bank of the Kyrgyz Republic and measured at fair value through profit or loss 11412 Accrued interest receivable on securities issued by the Cabinet of Ministers of the Kyrgyz Republic and measured at fair value through profit or loss 11413 Accrued interest receivable on securities issued by local authorities and measured at fair value through profit or loss 11414 Accrued interest receivable on securities issued by commercial organizations and measured at fair value through profit or loss 11421 Accrued interest receivable on securities issued by the National Bank of the Kyrgyz Republic and measured at fair value through other comprehensive income 11422 Accrued interest receivable on securities issued by the Cabinet of Ministers of the Kyrgyz Republic and measured at fair value through other comprehensive income 11423 Accrued interest receivable on securities issued by local authorities and measured at fair value through other comprehensive income 11424 Accrued interest receivable on securities issued by commercial organizations and measured at fair value through other comprehensive income 11425 Accrued interest receivable on securities purchased under repurchase agreements

Group 11500 Other assets 11501 Prepayments 11502 Deferred expenses 11503 Monetary assets in transit 11504 Settlements with bank employees 11511 Loro/Nostro accounts of the head office 11512 Loro/Nostro accounts of branches 11513 Income (expenses) from transactions between the head office and its branches 11519 Position accounts 11521 Swap position in foreign currency 11522 Fair value adjustment for forward transactions 11523 Unfinished spot purchases of foreign/national currency and precious metals 11524 Bank prepayment for letters of credit 11531 Accounts receivable 11532 Other assets 11533 Inventories 11534 Low-value and fast-wearing items transferred for use 11535 Accumulated depreciation of low-value and fast-wearing items (contra-account) 11536 Claims against the customer upon acceptance of a draft 11537 Numismatic coins 11541 Advance payment of corporate income tax 11542 Other accruals 11543 Deferred tax claims 11544 Other advance payments of taxes 11551 Dividends receivable on trading equity securities 11552 Dividends receivable on available-for-sale equity securities

Group 11600 Commission income 11601 Commission income for bank services on transfer operations 11602 Commission income for bank services on cash operations 11603 Commission income for bank services on accepting deposits, opening and maintaining customer bank accounts 11604 Commission income for bank services on trust operations 11605 Commission income for bank services on issued guarantees 11606 Commission income for bank services on acceptance of payment documents 11607 Commission income on documentary collections 11608 Commission income for bank services on factoring operations 11609 Commission income for bank services on sale of insurance policies 11611 Commission income for bank services on purchase and sale of securities 11612 Commission income for safekeeping in bank safes 11613 Commission income on loans provided to banks 11614 Commission income on loans provided to customers 11699 Other commission income

Group 11700 Accrued interest receivable on interbank deposits in banks and other financial and credit organizations 11701 Accrued interest receivable on interbank deposits in resident banks 11702 Accrued interest receivable on interbank deposits in banks and other financial and credit organizations - non-residents 11703 Accrued interest receivable on deposits at the National Bank of the Kyrgyz Republic

Group 11800 Accrued interest receivable on loans to banks and other financial and credit organizations 11801 Accrued interest receivable on interbank placements for up to 30 days in resident banks 11802 Accrued interest receivable on interbank placements for up to 30 days in other financial and credit organizations - residents 11803 Accrued interest receivable on interbank placements for up to 30 days in non-resident banks 11811 Accrued interest receivable on loans in resident banks 11812 Accrued interest receivable on loans in other financial and credit organizations - residents 11813 Accrued interest receivable on loans in banks and other financial and credit organizations - non-residents

Group 11900 Accrued interest receivable on loans to customers 11901 Accrued interest receivable on overdraft loans to commercial organizations and individual entrepreneurs - residents 11902 Accrued interest receivable on overdraft loans to individuals and non-commercial organizations - residents 11903 Accrued interest receivable on overdraft loans to non-resident customers 11911 Accrued interest receivable on loans to non-commercial organizations - residents, excluding interest on mortgage loans and construction loans 11912 Accrued interest receivable on mortgage loans to non-commercial organizations - residents 11913 Accrued interest receivable on construction loans to non-commercial organizations - residents 11914 Accrued interest receivable on loans to resident commercial organizations, excluding interest on mortgage loans and construction loans 11915 Accrued interest receivable on mortgage loans to resident commercial organizations 11916 Accrued interest receivable on construction loans to resident commercial organizations 11917 Accrued interest receivable on consumer loans to individuals - residents, excluding interest on mortgage loans and construction loans 11918 Accrued interest receivable on mortgage loans to individuals - residents 11919 Accrued interest receivable on construction loans to individuals - residents 11921 Accrued interest receivable on loans for financial leasing to resident customers 11922 Accrued interest receivable on loans for financial leasing to non-resident customers 11923 Accrued interest receivable on loans to non-resident customers, excluding interest on mortgage loans and construction loans 11924 Accrued interest receivable on mortgage loans to non-resident customers 11925 Accrued interest receivable on construction loans to non-resident customers 11999 Accrued interest receivable on other credit substitutes

Class 2. Liabilities

Group 20000 Settlement (current) accounts and demand deposits of customers 20001 Monetary assets in transit 20002 Settlement (current) accounts of resident commercial organizations 20003 Settlement (current) accounts of resident non-commercial organizations 20004 Settlement (current) accounts of resident individual entrepreneurs 20005 Settlement (current) accounts of resident trustees 20006 Settlement (current) accounts of non-residents, excluding banks 20011 Demand deposits of resident commercial organizations 20012 Demand deposits of resident non-commercial organizations 20013 Demand deposits of resident individual entrepreneurs 20014 Demand deposits of resident trustees 20015 Demand deposits of non-residents 20016 Special deposit account for legal entities - subjects of legalization of funds

Group 20100 Correspondent accounts 20101 Correspondent accounts of non-resident banks

Group 20200 Deposits of individuals 20201 Demand deposits of resident individuals 20202 Demand deposits of non-resident individuals 20203 Time deposits of resident individuals 20204 Time deposits of non-resident individuals 20205 Special deposit account of individuals - subjects of legalization of funds

Group 20300 Time deposits of customers 20301 Time deposits of resident commercial organizations 20302 Time deposits of resident individual entrepreneurs 20303 Time deposits of resident non-commercial organizations 20309 Time deposits of non-residents

Group 20400 Loans from banks and other financial and credit organizations 20401 Interbank placements for up to 30 days from resident banks 20402 Interbank placements for up to 30 days from other financial and credit organizations - residents 20403 Interbank placements for up to 30 days from non-resident banks 20411 Loans from resident banks 20412 Loans from other financial and credit organizations - residents 20413 Loans from banks and other financial and credit organizations - non-residents

Group 20500 Deposits of banks and other financial and credit organizations 20501 Demand deposits of resident banks 20502 Demand deposits of other financial and credit organizations - residents 20503 Demand deposits of banks and other financial and credit organizations - non-residents 20511 Time deposits of resident banks 20512 Time deposits of other financial and credit organizations - residents 20513 Time deposits of banks and other financial and credit organizations - non-residents

Group 20600 Reverse repurchase agreements 20601 Securities sold under reverse repurchase agreements

Group 20700 Loans received from the National Bank of the Kyrgyz Republic 20701 Emergency loans 20702 Overnight loans 20703 Medium-term loans of the National Bank of the Kyrgyz Republic 20704 Long-term loans of the National Bank of the Kyrgyz Republic 20705 Intraday loans of the National Bank of the Kyrgyz Republic 20709 Other loans from the National Bank of the Kyrgyz Republic

Group 20800 Accounts and loans of the Cabinet of Ministers of the Kyrgyz Republic and local authorities 20801 Accounts of the Treasury of the Kyrgyz Republic 20802 Accounts of the Social Fund of the Kyrgyz Republic 20803 Deposits of the Ministry of Finance of the Kyrgyz Republic 20804 Loans of the Ministry of Finance