Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 105 on Amendments and Additions to Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on Accounting Issues


NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN		BOARD RESOLUTION
December 24, 2025 Astana city		No. 105 Astana city

On Amendments and Additions to Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on Accounting Issues and on Declaring Invalid Structural Elements of Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan

The Board of the National Bank of the Republic of Kazakhstan RESOLVES:

Approve the List of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan subject to amendments regarding accounting issues, according to Appendix 1 to this Resolution (hereinafter – the List).
Declare invalid the structural elements of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan according to the list specified in Appendix 2 to this Resolution.
The Department of Accounting of the National Bank of the Republic of Kazakhstan shall ensure, in the manner established by the legislation of the Republic of Kazakhstan:

1) jointly with the Legal Department of the National Bank of the Republic of Kazakhstan, state registration of this Resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) publication of this Resolution on the official website of the National Bank of the Republic of Kazakhstan after its official publication;

3) within ten working days after state registration of this Resolution, submission to the Legal Department of the National Bank of the Republic of Kazakhstan information on the execution of the measure provided for in subparagraph 2) of this paragraph.

Control over the execution of this Resolution[1] is assigned to the Deputy Chairman of the National Bank of the Republic of Kazakhstan overseeing this area.
This Resolution is subject to official publication and enters into force on January 1, 2026, except for paragraphs twenty-seventh, thirty-sixth, thirty-seventh, eighty-fifth, one hundred and second, one hundred and third, one hundred and fourth, one hundred and fifth, and one hundred and sixth of paragraph 3 of the List, which enter into force on April 1, 2026.


Chairman	T.M. Suleimenov

APPROVED

Ministry of Finance
Republic of Kazakhstan

Copy correct:

Chief Specialist-Secretary of the Board Zh. Mukhambetova

Appendix 1
to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 105

List of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan subject to amendments regarding accounting issues

Make the following amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 30, 2007 No. 134 "On Approval of the Instruction on Accounting for Trust Operations and Custodial Activities by Second-Level Banks and Branches of Non-Resident Banks of the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 5089):

rephrase the title as follows:

"On Approval of the Instruction on Accounting by Second-Level Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company 'Development Bank of Kazakhstan' and Mortgage Organizations";

rephrase the preamble as follows:

"In accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan 'On Accounting and Financial Reporting', subparagraph 12) of paragraph four of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 'On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan', the Board of the National Bank of the Republic of Kazakhstan RESOLVES:";

rephrase paragraph 1 as follows:

"1. Approve the attached Instruction on Accounting by Second-Level Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company 'Development Bank of Kazakhstan' and Mortgage Organizations".

Rephrase the Instruction on Accounting for Trust Operations and Custodial Activities by Second-Level Banks and Branches of Non-Resident Banks of the Republic of Kazakhstan, approved by the said Resolution, in the edition according to the appendix to this List of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan subject to amendments regarding accounting issues.

Make the following amendments and additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 22, 2008 No. 79 "On Approval of the Standard Chart of Accounts for Accounting for Separate Subjects of the Financial Market of the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 5348):

rephrase the preamble as follows:

in the Standard Chart of Accounts for Accounting for Separate Subjects of the Financial Market of the Republic of Kazakhstan, approved by the said Resolution:

rephrase paragraph 1 as follows:

"1. This Standard Chart of Accounts for Accounting for Separate Subjects of the Financial Market of the Republic of Kazakhstan (hereinafter – the Chart of Accounts) is developed in accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan 'On Accounting and Financial Reporting', subparagraph 12) of paragraph four of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 'On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan' and is intended for grouping and current reflection of financial reporting elements in monetary terms by a single accumulated pension fund, voluntary accumulated pension funds (hereinafter – pension accumulation funds), organizations carrying out separate types of banking operations (except for mortgage organizations and legal entities that were previously subsidiary banks), professional participants of the securities market of the Republic of Kazakhstan, organizations carrying out microfinance activities, insurance brokers, an organization guaranteeing the implementation of insurance payments to policyholders (insured persons, beneficiaries) in case of liquidation of insurance organizations, on accounting books for preparing financial reporting, as well as for grouping and current reflection of reporting elements based on accounting data in monetary terms by branches of insurance brokers - non-residents of the Republic of Kazakhstan (hereinafter – organizations) on accounting books for preparing reporting based on accounting data.";

in Chapter 2:

in Paragraph 1:

after Account 1030, add Account 1040 as follows:


«1040	Funds in correspondent accounts»;

in Paragraph 3:

after Account 3050 06, add Account 3050 07 as follows:


«3050 07	Obligation to return securities accepted under 'reverse REPO' operations»;

after Account 3380 02, add Account 3380 03 as follows:


«3380 03	Liability in the form of remuneration received on securities accepted under 'reverse REPO' operations»;

in Chapter 3:

in Paragraph 1:

after the description of Account 1030, add the number, name, and description of Account 1040 as follows:

«1040 «Funds in correspondent accounts» (active).

Purpose of the account: Accounting for amounts of money in correspondent accounts opened at the National Bank of the Republic of Kazakhstan, correspondent banks, and organizations carrying out separate types of banking operations.

Debits to the account reflect amounts of money received into the correspondent account opened at the National Bank of the Republic of Kazakhstan, correspondent bank, and organizations carrying out separate types of banking operations.

Credits to the account reflect the write-off of amounts of money from the correspondent account opened at the National Bank of the Republic of Kazakhstan, correspondent bank, and organizations carrying out separate types of banking operations.»;

rephrase the name and description of Account 1060 01 as follows:

«1060 01 «Other Monetary Funds» (active).

Purpose: accounting for amounts of other monetary funds in national and foreign currencies, not accounted for on balance sheet accounts Nos. 1010, 1020, 1030, 1040, and 1050.

Debits to the account reflect sums of money of a temporary and random nature, which are not posted to other balance sheet accounts at the time of occurrence.

Credits to the account reflect the write-off of sums of money.»;

after the description of Account 3050 06, add the number, name, and description of Account 3050 07 as follows:

«3050 07 Obligation to return securities accepted under 'reverse REPO' operations.

Purpose: Accounting for the amount of liability, measured at fair value, for the return of sold securities accepted as collateral for 'reverse REPO' operations.

Credits to the account reflect the amount of liability, measured at fair value, for the return of sold securities accepted as collateral for 'reverse REPO' operations, negative revaluation of the fair value of the liability.

Debits to the account reflect the write-off of liability, measured at fair value, for the return of sold securities accepted as collateral for 'reverse REPO' operations, positive revaluation of the fair value of the liability.»;

after the description of Account 3380 02, add the number, name, and description of Account 3380 03 as follows:

«3380 03 Liability in the form of remuneration received on securities accepted under 'reverse REPO' operations.

Purpose: Accounting for the amount of the organization's liability in the form of remuneration received on securities accepted under 'reverse REPO' operations.

Credits to the account reflect the amount of liability in the form of remuneration received on securities accepted under 'reverse REPO' operations.

Debits to the account reflect the write-off of amounts of liability in the form of remuneration received on securities accepted under 'reverse REPO' operations.

Make the following amendments and additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 31, 2011 No. 3 "On Approval of the Standard Chart of Accounts for Accounting in Second-Level Banks, Mortgage Organizations, Joint Stock Company 'Development Bank of Kazakhstan' and Branches of Non-Resident Banks of the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 6793):

rephrase the preamble as follows:

in the Standard Chart of Accounts for Accounting in Second-Level Banks, Mortgage Organizations, Joint Stock Company 'Development Bank of Kazakhstan' and Branches of Non-Resident Banks of the Republic of Kazakhstan, approved by the said Resolution:

in Chapter 1:

rephrase paragraph 1 as follows:

"1. This Standard Chart of Accounts for Accounting in Second-Level Banks, Mortgage Organizations, Joint Stock Company 'Development Bank of Kazakhstan' and Branches of Non-Resident Banks of the Republic of Kazakhstan (hereinafter – the Chart of Accounts) is developed in accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan 'On Accounting and Financial Reporting', subparagraph 12) of paragraph four of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 'On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan' and is intended for grouping and current reflection of financial reporting elements in monetary terms by second-level banks, mortgage organizations, Joint Stock Company 'Development Bank of Kazakhstan', legal entities that were previously subsidiary banks, and is intended for grouping and current reflection of reporting elements based on accounting data by branches of non-resident banks of the Republic of Kazakhstan.";

in paragraph 8:

rephrase the name of the group of accounts 2790 as follows:


«2790	Prepayment of debt and income»;

in paragraph 9:

rephrase the name of the group of accounts 3000 as follows:


«3000	Charter capital and repurchased shares»;

in Chapter 2:

in Paragraph 1:

exclude the number and name of Account 1267;

after Account 1861, add Account 1862 as follows:


«1862	Guarantee deposits, security payments»;

in Paragraph 2:

after Account 2052, add Account 2053 as follows:


«2053	Loans obtained from other banks with a term up to one month»;

rephrase the name of Account 2054 as follows:


«2054	Loans obtained from other banks with a term up to one year»;

exclude the number and name of Account 2131;

rephrase the name of Account 2202 as follows:


«2202	Uninvested balances on current accounts intended for accounting of client funds under custodial agreements»;

exclude the number and name of Account 2240;

rephrase the name of Account 2242 as follows:


«2242	Uninvested balances on current accounts intended for accounting of client funds of the person performing nominee holder functions, including based on the corresponding license of the Committee for Regulatory and Supervisory Authority of the International Financial Center 'Astana', opened by banks»;

rephrase the name of Account 2306 as follows:


«2306	Repurchased securities»;

exclude the number and name of Account 2707;

rephrase the names of Accounts 2790 and 2792 as follows:


«2790	Prepayment of debt and income
2792	Prepayment on provided loans»;

after Account 2865, add Account 2866 as follows:


«2866	Liabilities under client transactions»;

in Paragraph 3:

rephrase the name of Account 3000 as follows:


«3000	Charter capital and repurchased shares»;

in Paragraph 4:

exclude the number and name of Account 4267;

after Account 4456, add Account 4458 as follows:


«4458	Income in the form of adjustment of book value for issued securities and/or in the form of adjustment of the cost of securities provided at a non-market interest rate»;

in Paragraph 5:

exclude the number and name of Account 5229;

after Account 5309, add Account 5311 as follows:


«5311	Expenses in the form of adjustment of book value for securities accounted for at amortized cost, and/or in the form of adjustment of the cost of securities provided at a non-market interest rate»;

rephrase the name of Account 5754 as follows:


«5754	Expenses in the form of payments, fees, contributions to special funds, including to Joint Stock Company 'Kazakhstan Deposit Insurance Agency', to the guarantee fund of Joint Stock Company 'Fund for Development of Entrepreneurship 'Damu';

in Paragraph 7:

after Account 7250, add Account 7260 as follows:


«7260	Other client assets not meeting IFRS recognition criteria»;

rephrase the names of Accounts 7500, 7535, 7536, 7542, 7543, and 7544 as follows:


«7500	Loans, rights to claim under which are accepted into trust management
7535	Loans, rights to claim under which are accepted into trust management
7536	Overdue loans, rights to claim under which are accepted into trust management
7542	Accrued remuneration on loans, rights to claim under which are accepted into trust management
7543	Penalty (fine, penalty) on loans, rights to claim under which are accepted into trust management
7544	Overdue remuneration on loans, rights to claim under which are accepted into trust management»;

in Chapter 3:

in Paragraph 1:

exclude the number, name, and description of Account 1267;

after the description of Account 1861, add the number, name, and description of Account 1862 as follows:

«1862. Guarantee deposits, security payments (active).

Purpose of the account: Accounting for amounts of bank money in the form of deposits, payments, transferred to international payment systems, exchanges, clearing houses, and other organizations for the purpose of participation, membership, securing settlements, and guaranteeing obligations.

Debits to the account reflect amounts of money of the bank and mortgage organization transferred as guarantee deposits and security payments.

Credits to the account reflect the write-off of amounts of money of the bank and mortgage organization transferred as guarantee deposits and security payments.»;

after the description of Account 2052, add the number, name, and description of Account 2053 as follows:

«2053. Loans obtained from other banks with a term up to one month (passive).

Purpose of the account: Accounting for amounts of loans obtained from other banks for a term of up to one month inclusive.

Credits to the account reflect amounts of loans obtained from another bank for a term of up to one month.

Debits to the account reflect the write-off of amounts of loans obtained for a term of up to one month upon their repayment.»;

rephrase the name and description of Account 2054 as follows:

«2054. Loans obtained from other banks with a term up to one year (passive).

Purpose of the account: Accounting for amounts of loans obtained from other banks for a term from one month to one year inclusive.

Credits to the account reflect amounts of loans obtained from another bank for a term from one month to one year.

Debits to the account reflect the write-off of amounts of loans obtained for a term from one month to one year upon their repayment.»;

exclude the number, name, and description of Account 2131;

rephrase the name and description of Account 2202 as follows:

«2202. Uninvested balances on current accounts intended for accounting of client funds under custodial agreements (passive).

Purpose of the account: Accounting for uninvested balances of money on current accounts intended for accounting of client funds managing an investment portfolio, voluntary accumulation pension fund, accepted by banks under custodial agreements.

Credits to the account reflect amounts of money accepted by banks under custodial agreement, received into current accounts intended for accounting of client funds managing an investment portfolio, voluntary accumulation pension fund, opened by banks-custodians.

Debits to the account reflect the write-off of received amounts of money from current accounts intended for accounting of client funds managing an investment portfolio, voluntary accumulation pension fund, for the designated purpose in accordance with the contract conditions and legislation of the Republic of Kazakhstan.»;

exclude the number, name, and description of Account 2240;

rephrase the number, name, and description of Account 2242 as follows:

«2242. Uninvested balances on current accounts intended for accounting of client funds of the person performing nominee holder functions, including based on the corresponding license of the Committee for Regulatory and Supervisory Authority of the International Financial Center 'Astana', opened by banks (passive).

Purpose of the account: Accounting for uninvested balances of money on current accounts intended for accounting of client funds of the person performing nominee holder functions, including based on the corresponding license of the Committee for Regulatory and Supervisory Authority of the International Financial Center 'Astana', opened by banks under banking service agreements and/or nominal holding agreements and/or custodial agreements.

Credits to the account reflect amounts of money received into current accounts intended for accounting of client funds of the person performing nominee holder functions, including based on the corresponding license of the Committee for Regulatory and Supervisory Authority of the International Financial Center 'Astana', opened by banks.

Debits to the account reflect the write-off of received amounts of money from current accounts intended for accounting of client funds of the person performing nominee holder functions, including based on the corresponding license of the Committee for Regulatory and Supervisory Authority of the International Financial Center 'Astana', opened by banks, for the designated purpose in accordance with the contract conditions and legislation of the Republic of Kazakhstan.»;

rephrase the number, name, and description of Account 2306 as follows:

«2306. Repurchased securities (contra-passive).

Purpose of the account: Accounting for the nominal value of securities repurchased from their holders.

Debits to the account reflect the nominal value of securities repurchased from their holders.

Credits to the account reflect the write-off of the nominal value of repurchased securities upon their sale to other holders, or upon their cancellation.»;

exclude the number, name, and description of Account 2707;

rephrase the number, name, and description of Account 2792 as follows:

«2792. Prepayment on provided loans.

Purpose of the account: Accounting for amounts of pre-paid remuneration and principal on provided loans relating to future periods, and other amounts defined by the loan agreement.

Credits to the account reflect amounts of pre-paid remuneration and principal on provided loans relating to future periods, and other amounts defined by the loan agreement.

Debits to the account reflect the write-off of amounts of pre-paid remuneration and principal on provided loans relating to future periods, and other amounts defined by the loan agreement.»;

after the description of Account 2865, add the number, name, and description of Account 2866 as follows:

«2866. Liabilities under client transactions (passive).

Purpose of the account: Accounting for amounts of bank liabilities to clients under client transactions subject to state or other registration and/or under transactions not subject to state or other registration, but providing for subsequent registration of the transaction subject during the period between the moment of conclusion of the transaction by the client and the moment of state or other registration of the transaction or transaction subject.

On the credit side of the account, amounts of the bank's obligations to clients for client transactions subject to state or other registration and (or) for transactions not subject to state or other registration but providing for subsequent registration of the transaction item for the period between the moment of conclusion of the transaction by the client and the moment of state or other registration of the transaction or the transaction item are posted.

On the debit side of the account, write-offs of amounts of the bank's obligations to clients for client transactions subject to state or other registration and (or) for transactions not subject to state or other registration but providing for subsequent registration of the transaction item for the period between the moment of conclusion of the transaction by the client and the moment of state or other registration of the transaction or the transaction item are made.";

number, name and description of account 4267 to be excluded;

after the description of account 4456, add number, name and description of account 4458 as follows:

«4458. Income in the form of adjustment of book value for issued securities and (or) in the form of adjustment of the cost of securities provided at a non-market interest rate.

Purpose of the account: Accounting for amounts of income intended to account for amounts in the form of adjustment of securities issued at a non-market interest rate at the time of initial recognition of the financial liability.

On the credit side of the account, amounts of income intended to account for amounts in the form of adjustment of securities issued at a non-market interest rate at the time of initial recognition of the financial liability are posted.

On the debit side of the account, write-offs of income amounts to balance sheet account No. 4999 are made.»;

number, name and description of account 5229 to be excluded;

after the description of account 5309, add number, name and description of account 5311 as follows:

«5311. Expenses in the form of adjustment of book value for securities accounted for at amortized cost and (or) in the form of adjustment of the cost of securities provided at a non-market interest rate.

Purpose of the account: Accounting for amounts of expenses in the form of adjustment of book value for securities accounted for at amortized cost and (or) in the form of adjustment of the cost of securities provided at a non-market interest rate.

On the debit side of the account, amounts of expenses in the form of adjustment of book value for securities accounted for at amortized cost and (or) in the form of adjustment of the cost of securities provided at a non-market interest rate are posted.

On the credit side of the account, write-offs of incurred expense amounts to balance sheet account No. 4999 are made.»;

number, name and description of account 5754 to be worded as follows:

«5754. Expenses in the form of payments, fees, contributions to special funds, including to the Joint Stock Company "Kazakhstan Deposit Insurance Fund", to the guarantee fund of the Joint Stock Company "Fund for Business Development 'Damu'".

Purpose of the account: Accounting for amounts of expenses for making payments, fees, contributions to special funds, including mandatory calendar, additional and emergency contributions to the Joint Stock Company "Kazakhstan Deposit Insurance Fund", contributions to the guarantee fund of the Joint Stock Company "Fund for Business Development 'Damu'".

On the debit side of the account, amounts of expenses for making payments, fees, contributions to special funds, including mandatory calendar, additional and emergency contributions to the Joint Stock Company "Kazakhstan Deposit Insurance Fund", contributions to the guarantee fund of the Joint Stock Company "Fund for Business Development 'Damu'" are posted.

On the credit side of the account, write-offs of incurred expense amounts to balance sheet account No. 4999 are made.»;

number, name and description of account 7250 to be worded as follows:

«7250. Property accepted as security (collateral) for client obligations.

Purpose of the account: Accounting for the cost of property (excluding money) accepted as security (collateral) for client obligations, including property received in the future.

On the receipt side of the account, the cost of property (excluding money) accepted as security (collateral) for client obligations, including property received in the future, existing at the time of concluding a pledge agreement and (or) with periodicity established by internal documents of the bank, is posted; on the receipt side of the account, positive revaluation of the cost of property accepted as security (collateral) is posted.

On the expenditure side of the account, with periodicity established by internal documents, negative revaluation of the cost of property accepted as security (collateral) or write-off of property accepted as security (collateral), including property received in the future, is posted, as well as upon their return to the client or realization of pledged property in case of non-performance of obligations by the client.»;

after the description of account 7250, add number, name and description of account 7260 as follows:

«7260. Other client assets that do not meet IFRS recognition criteria.

Purpose of the account: Accounting for amounts of other client assets that do not meet IFRS recognition criteria.

On the debit side of the account, the amount of other client assets that do not meet IFRS recognition criteria is posted.

On the credit side of the account, write-offs of amounts of other assets that do not meet IFRS recognition criteria upon their write-off are made.»;

numbers, names and descriptions of accounts 7535, 7536, 7542, 7543 and 7544 to be worded as follows:

«7535. Loans, rights to claim under which have been accepted into trust management (active).

Purpose of the account: Accounting for amounts of loans, rights to claim under which have been accepted into trust management.

On the debit side of the account, amounts of loans, rights to claim under which have been accepted into trust management are posted.

On the credit side of the account, write-offs of amounts are made upon repayment or emergence of conditions for repurchase of loans, rights to claim under which have been accepted into trust management.

Overdue loans, rights to claim under which have been accepted into trust management (active).

Purpose of the account: Accounting for amounts of overdue loans, rights to claim under which have been accepted into trust management.

On the debit side of the account, amounts of overdue loans, rights to claim under which have been accepted into trust management are posted.

On the credit side of the account, write-offs of amounts of overdue loans, rights to claim under which have been accepted into trust management are made upon repayment or emergence of conditions for their repurchase.

Accrued remuneration for loans, rights to claim under which have been accepted into trust management (active).

Purpose of the account: Accounting for amounts of remuneration for loans, rights to claim under which have been accepted into trust management.

On the debit side of the account, amounts of remuneration for loans, rights to claim under which have been accepted into trust management are posted.

On the credit side of the account, write-offs of remuneration for loans are made upon their repayment or emergence of conditions for repurchase of loans.

Penalty (fine, penalty) for loans, rights to claim under which have been accepted into trust management (active).

Purpose of the account: Accounting for amounts of penalties (fines, penalties) paid for loans, rights to claim under which have been accepted into trust management.

On the debit side of the account, amounts of penalties (fines, penalties) paid for loans, rights to claim under which have been accepted into trust management are posted.

On the credit side of the account, write-offs of amounts of penalties (fines, penalties) paid for loans, rights to claim under which have been accepted into trust management are made.

Overdue remuneration for loans, rights to claim under which have been accepted into trust management (active).

Purpose of the account: Accounting for amounts of overdue remuneration for loans, rights to claim under which have been accepted into trust management.

On the debit side of the account, amounts of overdue remuneration for loans, rights to claim under which have been accepted into trust management are posted.

On the credit side of the account, write-offs of overdue remuneration for loans are made upon their repayment or emergence of conditions for repurchase of loans.».

Make the following changes to the Resolution of the Board of the National Bank of Kazakhstan dated July 1, 2011 No. 68 "On Approval of the Instruction on Accounting by Individual Entities of the Financial Market" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 7121):

reword the preamble as follows:

«In accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", subparagraph 12) of paragraph four of part two of paragraph 19 of the Regulation on the National Bank of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of Kazakhstan", the Board of the National Bank of Kazakhstan RESOLVES:»;

in the Instruction on Accounting by Individual Entities of the Financial Market, approved by said resolution:

reword paragraph 1 as follows:

reword paragraph 23 as follows:

«23. When placing debt securities issued by an organization for circulation, the following accounting entries are made:

on the net cost of the placed debt security (on an amount not exceeding its par value):


Dr	1030	Cash on current accounts
Cr	4030 07	Securities issued for circulation;

on the premium amount:


Dr	1030	Cash on current accounts
Cr	4030 09	Premium on securities issued for circulation;

on the discount amount:


Dr	4030 08	Discount on securities issued for circulation
Cr	4030 07	Securities issued for circulation.».

Make the following changes and additions to the Resolution of the Board of the National Bank of Kazakhstan dated July 1, 2011 No. 69 "On Approval of the Instruction on Accounting for Operations with Pension Assets, Target Assets and Target Accumulations Carried Out by the Single Accumulative Pension Fund and Voluntary Accumulative Pension Funds" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 7118):

reword the preamble as follows:

in the Instruction on Accounting for Operations with Pension Assets, Target Assets and Target Accumulations Carried Out by the Single Accumulative Pension Fund and Voluntary Accumulative Pension Funds, approved by said resolution:

reword paragraph 1 as follows:

«1. This Instruction is developed in accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", subparagraph 12) of paragraph four of part two of paragraph 19 of the Regulation on the National Bank of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of Kazakhstan", Financial Reporting Standard "Accounting and Disclosure of Information on Operations with Pension Assets", approved by the Resolution of the Board of the National Bank of Kazakhstan dated July 26, 2013 No. 195 "On Approval of the Financial Reporting Standard "Accounting and Disclosure of Information on Operations with Pension Assets" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 8765) (hereinafter – the Standard), international financial reporting standards and details the conduct of accounting for operations with pension assets carried out by the single accumulative pension fund and voluntary accumulative pension funds (hereinafter – the Fund).»;

reword paragraph 85 as follows:

«85. When forming investment income, the following accounting entries are made:

1) on the amount of available income:


Dr	6110 01	Income related to receiving remuneration for purchased securities
	6110 03	Income related to amortization of discount on purchased securities
	6110 04	Income related to receiving remuneration for "reverse REPO" operations with securities
	6110 05	Income from amortization of discount on placed deposits
	6110 29	Income related to receiving remuneration on demand deposits
	6110 30	Income related to receiving remuneration on term deposits
	6110 31	Income related to receiving remuneration on conditional deposits
	6110 34	Other income related to receiving remuneration
	6110 35	Income related to receiving remuneration on savings deposits
	6110 63	Reimbursement of negative commission remuneration
	6110 64	Income from assets under external management
	6150 01	Income from change in value of securities measured at fair value, changes of which are reflected in profit or loss
	6240 02	Income from recovery (cancellation) of reserves (provisions) created for deposits placed in second-tier banks and organizations carrying out certain types of banking operations
	6240 62	Income from recovery (cancellation) of reserves (provisions) created for securities measured at amortized cost
	6250 02	Income from foreign currency revaluation
	6280 01	Income from sale of refined precious metals
	6280 05	Income from revaluation of refined precious metals
	6280 07	Other income
	6280 09	Income from purchase-sale of securities
	6290 09	Income from futures transactions
	6290 10	Income from forward transactions
	6290 11	Income from option transactions
	6290 13	Income from swap transactions
Cr	5610	Undistributed profit (uncovered loss) of the reporting year;

2) on the amount of available expenses:


Dr	5610	Undistributed profit (uncovered loss) of the reporting year
Cr	7310 02	Expenses related to amortization of premium on purchased securities
	7310 04	Expenses related to payment of remuneration for REPO operations with securities
	7310 10	Expenses from amortization of premium on placed deposits
	7310 25	Other expenses related to payment of remuneration
	7430 02	Expenses from foreign currency revaluation
	7440 02	Expenses for formation of reserves (provisions) for placed deposits
	7440 61	Expenses for formation of reserves (provisions) for securities measured at amortized cost
	7440 62	Expenses for assets under external management
	7470 01	Book value of refined precious metals
	7470 03	Expenses from change in value of securities measured at fair value, changes of which are reflected in profit or loss
	7470 07	Expenses from revaluation of refined precious metals
	7470 10	Expenses from purchase-sale of securities
	7470 27	Other commission expenses
	7470 81	Commission expenses for stock exchange services
	7470 82	Commission expenses for brokerage and dealing activities
	7480 09	Expenses from futures transactions
	7480 10	Expenses from forward transactions
	7480 11	Expenses from option transactions
	7480 13	Expenses from swap transactions.»;

add paragraph 93-1 as follows:

«93-1. When distributing income for reimbursement of the negative difference between the nominal yield indicator and the minimum yield value, the following accounting entry is made:


Dr	6240 63	Income from reimbursement of negative difference between nominal yield indicator and minimum yield value
Cr	5610	Undistributed profit (uncovered loss) of the reporting year.».

Make the following changes to the Resolution of the Board of the National Bank of Kazakhstan dated August 24, 2012 No. 270 "On Approval of the Rules for Organizing Accounting" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 7978):

reword the preamble as follows:

in the Rules for Organizing Accounting, approved by said resolution:

reword paragraph 1 as follows:

«1. These Rules for Organizing Accounting (hereinafter – the Rules) are developed in accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting" (hereinafter – the Accounting Law), subparagraph 12) of paragraph four of part two of paragraph 19 of the Regulation on the National Bank of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of Kazakhstan" and determine the procedure for organizing accounting by financial organizations, the Joint Stock Company "Bank of Development Kazakhstan", branches of banks - non-residents of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan and branches of insurance brokers - non-residents of the Republic of Kazakhstan (hereinafter – organizations).».

Make the following changes to the Resolution of the Board of the National Bank of Kazakhstan dated June 28, 2013 No. 149 "On Approval of the Instruction on Accounting by Insurance (Reinsurance) Organizations, Mutual Insurance Societies and Branches of Insurance (Reinsurance) Organizations - Non-Residents of the Republic of Kazakhstan" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 8596):

reword the preamble as follows:

in the Instruction on Accounting by Insurance (Reinsurance) Organizations, Mutual Insurance Societies and Branches of Insurance (Reinsurance) Organizations - Non-Residents of the Republic of Kazakhstan, approved by said resolution:

reword paragraph 1 as follows:

«1. The Instruction on Accounting by Insurance (Reinsurance) Organizations, Mutual Insurance Societies and Branches of Insurance (Reinsurance) Organizations - Non-Residents of the Republic of Kazakhstan (hereinafter – the Instruction) is developed in accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", Article 52-3 of the Law of the Republic of Kazakhstan "On Insurance Activity" (hereinafter – the Insurance Law), subparagraph 12) of paragraph four of part two of paragraph 19 of the Regulation on the National Bank of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of Kazakhstan", international financial reporting standards and details the conduct of accounting by insurance (reinsurance) organizations, mutual insurance societies, and branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan (hereinafter – insurance (reinsurance) organizations).»;

reword subparagraph 2) of paragraph 119 as follows:

«2) on the amount exceeding the payable money over the amount of the formed obligation for arising insurance losses:


Dr	3390 17	Obligations for cash flows under insurance (reinsurance) contracts for arising losses
	7470 41	Insurance expenses for payment
	7470 42	Expenses for carrying out insurance payments for reinsurance
Cr	3390 43	Settlements with reinsurers
	3390 44	Settlements with insured parties;

and simultaneously:


Dr	7470 41	Insurance expenses for payment
	7470 42	Expenses for carrying out insurance payments for reinsurance
Cr	7470 40	Expenses related to insurance (reinsurance) activity;»;

reword paragraphs 126 and 127 as follows:

«126. When forming the reinsurance asset for the non-financial risk risk margin, the following accounting entry is made:


Dr	1280 61	Reinsurance asset for non-financial risk risk margin
	2060 03	Reinsurance asset for non-financial risk risk margin
Cr	6280 56	Income from forming the reinsurance asset for non-financial risk risk margin.

When recognizing the expense from the decrease in the reinsurance asset for the non-financial risk risk margin, the following accounting entry is made:


Dr	7470 33	Expenses from decrease in non-financial risk risk margin
Cr	1280 61	Reinsurance asset for non-financial risk risk margin
	2060 03	Reinsurance asset for non-financial risk risk margin.»;

reword subparagraph 2) of paragraph 128 as follows:

«2) on the amount of claims to the reinsurance organization:


Dr	1280 46	Claims to reinsurers
Cr	1280 58	Best estimate of expected cash flows for the reinsurance asset
	2060 01	Best estimate of expected cash flows for the reinsurance asset
	1280 61	Reinsurance asset for non-financial risk risk margin
	2060 03	Reinsurance asset for non-financial risk risk margin;»;

reword paragraphs 143 and 144 as follows:

"143. Upon initial recognition of a group of reinsurance contracts held for which net acquisition costs arise, the following accounting entries are made:


Dr	1280 58	Best estimate of expected cash flows for the reinsurance asset
	2060 01	Best estimate of expected cash flows for the reinsurance asset
	1280 59	Margin on reinsurance contracts
	2060 02	Margin on reinsurance contracts
	1280 61	Reinsurance asset for non-financial risk adjustment
	2060 03	Reinsurance asset for non-financial risk adjustment
Cr	1620 06	Evaluation of future cash flows for the reinsurance asset
	2060 05	Evaluation of future cash flows for the reinsurance asset;

for the amount of obligations under held reinsurance contracts:


Dr	1620 06	Evaluation of future cash flows for the reinsurance asset
	2060 05	Evaluation of future cash flows for the reinsurance asset
Cr	3390 42	Settlements with reinsurers;

upon actual payment:


Dr	3390 42	Settlements with reinsurers
Cr	1010	Cash in the treasury
	1030	Cash at current accounts.

Upon initial recognition of a group of held reinsurance contracts for which net profit arises upon conclusion of reinsurance contracts, the following accounting entries are made:


Dr	1280 58	Best estimate of expected cash flows for the reinsurance asset
	2060 01	Best estimate of expected cash flows for the reinsurance asset
	1280 61	Reinsurance asset for non-financial risk adjustment
	2060 03	Reinsurance asset for non-financial risk adjustment
Cr	3390 55	Margin on held reinsurance contracts
	4040 16	Margin on held reinsurance contracts
	1620 06	Evaluation of future cash flows for the reinsurance asset
	2060 05	Evaluation of future cash flows for the reinsurance asset;

for the amount of obligations under held reinsurance contracts:


Dr	1620 06	Evaluation of future cash flows for the reinsurance asset
	2060 05	Evaluation of future cash flows for the reinsurance asset
Cr	3390 42	Settlements with reinsurers;

upon actual payment:


Dr	3390 42	Settlements with reinsurers
Cr	1010	Cash in the treasury
	1030	Cash at current accounts;

for the amount of cedent commission:


Dr	1630	Other short-term assets
Cr	1280 59	Margin on reinsurance contracts
	2060 02	Margin on reinsurance contracts
	3390 55	Margin on held reinsurance contracts
	4040 16	Margin on held reinsurance contracts
	1280 58	Best estimate of expected cash flows for the reinsurance asset
	2060 01	Best estimate of expected cash flows for the reinsurance asset;

and simultaneously:


Dr	1010	Cash in the treasury
	1030	Cash at current accounts.
Cr	1630	Other short-term assets.";

paragraphs 148 and 149 shall be worded as follows:

"148. Upon recognition of an expense from the decrease in the reinsurance asset for the non-financial risk adjustment, the following accounting entry is made:


Dr	7470 33	Expenses for the decrease in the non-financial risk adjustment
Cr	1280 61	Reinsurance asset for the non-financial risk adjustment
	2060 03	Reinsurance asset for the non-financial risk adjustment.

In the event of early termination of held reinsurance contracts, the following accounting entries are made:

1) for the amount of unpaid premiums:


Dr	1620 06	Evaluation of future cash flows for the reinsurance asset;
	2060 05	Evaluation of future cash flows for the reinsurance asset
Cr	1280 58	Best estimate of expected cash flows for the reinsurance asset
	2060 01	Best estimate of expected cash flows for the reinsurance asset;

2) for the amount of claims against the reinsurance organization:


Dr	1280 46	Claims against reinsurers
	3390 55	Margin on held reinsurance contracts
	4040 16	Margin on held reinsurance contracts
Cr	1280 58	Best estimate of expected cash flows for the reinsurance asset
	2060 01	Best estimate of expected cash flows for the reinsurance asset
	1280 59	Margin on reinsurance contracts
	2060 02	Margin on reinsurance contracts
	1280 61	Reinsurance asset for the non-financial risk adjustment
	2060 03	Reinsurance asset for the non-financial risk adjustment;

3) for the amount of actually received money:


Dr	1010	Cash in the treasury
	1030	Cash at current accounts
Cr	1280 46	Claims against reinsurers.";

paragraph 151 shall be worded as follows:

"151. Upon recognition of a reinsurance asset for incurred insurance losses, the following accounting entries are made:


Dr	1280 62	Best estimate of expected cash flows of the reinsurance asset for incurred insurance losses
	2060 06	Best estimate of expected cash flows of the reinsurance asset for incurred insurance losses
	1280 63	Non-financial risk adjustment of the reinsurance asset for incurred insurance losses
	2060 07	Non-financial risk adjustment of the reinsurance asset for incurred insurance losses
Cr	6280 40	Income related to insurance (reinsurance) activities.";

paragraphs 154 and 155 shall be worded as follows:

"154. Upon reflecting the influence of the time value of money and the influence of financial risk as part of profit or loss for held reinsurance contracts in accordance with the accounting policy, the following accounting entries are made:

1) for the amount of financial income on the best estimate of expected cash flows:


Dr	1280 58	Best estimate of expected cash flows for the reinsurance asset
	2060 01	Best estimate of expected cash flows for the reinsurance asset
Cr	6280 32	Financial income from insurance (reinsurance);

2) for the amount of financial income on the margin:


Dr	1280 59	Margin on reinsurance contracts
	2060 02	Margin on reinsurance contracts
Cr	6280 32	Financial income from insurance (reinsurance);

3) for the amount of financial income on the reinsurance asset for the non-financial risk adjustment:


Dr	1280 61	Reinsurance asset for the non-financial risk adjustment
	2060 03	Reinsurance asset for the non-financial risk adjustment
Cr	6280 32	Financial income from insurance (reinsurance);

4) for the amount of financial income on the best estimate of expected cash flows of the reinsurance asset for incurred insurance losses:


Dr	1280 62	Best estimate of expected cash flows of the reinsurance asset for incurred insurance losses
	2060 06	Best estimate of expected cash flows of the reinsurance asset for incurred insurance losses
Cr	6280 32	Financial income from insurance (reinsurance);

5) for the amount of financial income on the best estimate of expected cash flows of the reinsurance asset for incurred insurance losses:


Dr	1280 63	Non-financial risk adjustment of the reinsurance asset for incurred insurance losses
	2060 07	Non-financial risk adjustment of the reinsurance asset for incurred insurance losses
Cr	6280 32	Financial income from insurance (reinsurance);

6) for the amount of financial expenses on the best estimate of expected cash flows:


Dr	7470 32	Financial expenses from insurance (reinsurance)
Cr	1280 58	Best estimate of expected cash flows for the reinsurance asset
	2060 01	Best estimate of expected cash flows for the reinsurance asset;

7) for the amount of financial expenses on the margin:


Dr	7470 32	Financial expenses from insurance (reinsurance)
Cr	1280 59	Margin on reinsurance contracts
	2060 02	Margin on reinsurance contracts;

8) for the amount of financial expenses on the reinsurance asset for the non-financial risk adjustment:


Dr	7470 32	Financial expenses from insurance (reinsurance)
Cr	1280 61	Reinsurance asset for the non-financial risk adjustment
	2060 03	Reinsurance asset for the non-financial risk adjustment;

9) for the amount of financial expenses on the best estimate of expected cash flows of the reinsurance asset for incurred insurance losses:


Dr	7470 32	Financial expenses from insurance (reinsurance)
Cr	1280 62	Best estimate of expected cash flows of the reinsurance asset for incurred insurance losses
	2060 06	Best estimate of expected cash flows of the reinsurance asset for incurred insurance losses;

10) for the amount of financial expenses on the non-financial risk adjustment of the reinsurance asset for incurred insurance losses:


Dr	7470 32	Financial expenses from insurance (reinsurance)
Cr	1280 63	Non-financial risk adjustment of the reinsurance asset for incurred insurance losses
	2060 07	Non-financial risk adjustment of the reinsurance asset for incurred insurance losses.

Upon reflecting the influence of the time value of money and the influence of financial risk as part of other comprehensive income for held reinsurance contracts in accordance with the accounting policy, the following accounting entries are made:

1) for the amount of financial income on the best estimate of expected cash flows:


Dr	1280 58	Best estimate of expected cash flows for the reinsurance asset
	2060 01	Best estimate of expected cash flows for the reinsurance asset
Cr	5461	Financial risk on insurance (reinsurance) contracts;

2) for the amount of financial income on the margin:


Dr	1280 59	Margin on reinsurance contracts
	2060 02	Margin on reinsurance contracts
Cr	5461	Financial risk on insurance (reinsurance) contracts;

3) for the amount of financial income on the reinsurance asset for the non-financial risk adjustment:


Dr	1280 61	Reinsurance asset for the non-financial risk adjustment
	2060 03	Reinsurance asset for the non-financial risk adjustment
Cr	5461	Financial risk on insurance (reinsurance) contracts;

4) for the amount of financial income on the best estimate of expected cash flows of the reinsurance asset for incurred insurance losses:


Dr	1280 62	Best estimate of expected cash flows of the reinsurance asset for incurred insurance losses
	2060 06	Best estimate of expected cash flows of the reinsurance asset for incurred insurance losses
Cr	5461	Financial risk on insurance (reinsurance) contracts;

5) for the amount of financial income on the best estimate of expected cash flows of the reinsurance asset for incurred insurance losses:


Dr	1280 63	Non-financial risk adjustment of the reinsurance asset for incurred insurance losses
	2060 07	Non-financial risk adjustment of the reinsurance asset for incurred insurance losses
Cr	5461	Financial risk on insurance (reinsurance) contracts;

6) for the amount of financial expenses on the best estimate of expected cash flows:


Dr	5461	Financial risk on insurance (reinsurance) contracts
Cr	1280 58	Best estimate of expected cash flows for the reinsurance asset
	2060 01	Best estimate of expected cash flows for the reinsurance asset;

7) for the amount of financial expenses on the margin:


Dr	5461	Financial risk on insurance (reinsurance) contracts
Cr	1280 59	Margin on reinsurance contracts
	2060 02	Margin on reinsurance contracts;

8) for the amount of financial expenses on the reinsurance asset for the non-financial risk adjustment:


Dr	5461	Financial risk on insurance (reinsurance) contracts
Cr	1280 61	Reinsurance asset for the non-financial risk adjustment
	2060 03	Reinsurance asset for the non-financial risk adjustment;

9) for the amount of financial expenses on the best estimate of expected cash flows of the reinsurance asset for incurred insurance losses:


Dr	5461	Financial risk on insurance (reinsurance) contracts
Cr	1280 62	Best estimate of expected cash flows of the reinsurance asset for incurred insurance losses
	2060 06	Best estimate of expected cash flows of the reinsurance asset for incurred insurance losses;

10) for the amount of financial expenses on the non-financial risk adjustment of the reinsurance asset for incurred insurance losses:


Dr	5461	Financial risk on insurance (reinsurance) contracts
Cr	1280 63	Non-financial risk adjustment of the reinsurance asset for incurred insurance losses
	2060 07	Non-financial risk adjustment of the reinsurance asset for incurred insurance losses.".

Make the following amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 26, 2013 No. 195 "On Approval of the Financial Reporting Standard 'Accounting and Disclosure of Information on Pension Asset Transactions'" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 8765):

reword the preamble as follows:

"In accordance with subparagraph 1) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan 'On Accounting and Financial Reporting', subparagraph 13) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 'On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan', the Board of the National Bank of the Republic of Kazakhstan RESOLVES:";

in the Financial Reporting Standard 'Accounting and Disclosure of Information on Pension Asset Transactions', approved by said resolution:

reword paragraph 1 as follows:

"1. This Financial Reporting Standard 'Accounting and Disclosure of Information on Pension Asset Transactions' (hereinafter - the Standard) is developed in accordance with subparagraph 1) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan 'On Accounting and Financial Reporting', subparagraph 13) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 'On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan', is intended for maintaining accounting records of pension assets and preparing financial reporting regarding pension assets of the unified accumulated pension fund and voluntary accumulated pension funds (hereinafter - the fund).".

Make the following amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 16, 2014 No. 137 "On Approval of Accounting Standard 33 'Accounting and Disclosure of Information on Brokerage Activities'" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 9735):

reword the preamble as follows:

in Accounting Standard 33 'Accounting and Disclosure of Information on Brokerage Activities', approved by said resolution:

reword paragraph 1 as follows:

"1. This Accounting Standard 33 'Accounting and Disclosure of Information on Brokerage Activities' (hereinafter - the Standard) is developed in accordance with subparagraph 1) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan 'On Accounting and Financial Reporting', subparagraph 13) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 'On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan', Rules for carrying out brokerage and (or) dealing activities in the securities market, procedure for conducting banking operations by a broker and (or) dealer, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated February 3, 2014 No. 9 'On Approval of the Rules for carrying out brokerage and (or) dealing activities in the securities market, procedure for conducting banking operations by a broker and (or) dealer' (registered in the Registry of State Registration of Regulatory Legal Acts under No. 9249), and is intended for application by an organization carrying out brokerage activities in the securities market, (hereinafter - broker) when preparing financial reporting.".

Make the following amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 27, 2017 No. 46 "On Amendments and Additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 31, 2011 No. 3 'On Approval of the Typical Chart of Accounts for Accounting in Level Two Banks, Mortgage Organizations and Joint Stock Company 'Bank of Development Kazakhstan' and Approval of the Instruction on Accounting by Islamic Banks'" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 15117):

reword the title as follows:

"On Amendments and Additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 31, 2011 No. 3 'On Approval of the Typical Chart of Accounts for Accounting in Level Two Banks, Mortgage Organizations and Joint Stock Company 'Bank of Development Kazakhstan';

reword the preamble as follows:

"The Board of the National Bank of the Republic of Kazakhstan RESOLVES:".

Make the following amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 27, 2017 No. 47 "On Approval of the Rules for Automation of Accounting Maintenance" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 15084):

reword the preamble as follows:

"In accordance with subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 'On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan', the Board of the National Bank of the Republic of Kazakhstan RESOLVES:";

in the Rules for Automation of Accounting Maintenance, approved by said resolution:

reword paragraph 1 as follows:

"1. These Rules for Automation of Accounting Maintenance (hereinafter - the Rules) are developed in accordance with subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 'On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan', and define the procedure for automation of accounting maintenance by financial organizations (excluding legal entities whose exclusive activity is the collection of banknotes, coins and valuables), Joint Stock Company 'Bank of Development Kazakhstan' and branches of banks - non-residents of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan, branches of insurance brokers - non-residents of the Republic of Kazakhstan (hereinafter - the organization).".

Make the following amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 22, 2017 No. 251 "On Approval of the Typical Chart of Accounts for Accounting for Insurance (Reinsurance) Organizations, Mutual Insurance Societies and Branches of Insurance (Reinsurance) Organizations - Non-Residents of the Republic of Kazakhstan and on Amendments and Additions to Certain Regulatory Legal Acts of the Republic of Kazakhstan on Accounting Issues" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 16390):

reword the preamble as follows:

"In accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan 'On Accounting and Financial Reporting', subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan 'On State Statistics' and subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 'On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan', the Board of the National Bank of the Republic of Kazakhstan RESOLVES:";

in the Typical Chart of Accounts for Accounting for Insurance (Reinsurance) Organizations, Mutual Insurance Societies and Branches of Insurance (Reinsurance) Organizations - Non-Residents of the Republic of Kazakhstan, approved by said resolution:

reword paragraph 1 as follows:

"1. This Standard Chart of Accounts for Accounting for Insurance (Reinsurance) Organizations, Mutual Insurance Societies, and Branches of Insurance (Reinsurance) Organizations - Non-Residents of the Republic of Kazakhstan (hereinafter - Chart of Accounts) is developed in accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan 'On Accounting and Financial Reporting', subparagraph 2) of paragraph 3 of Article 16 of the Law of the Republic of Kazakhstan 'On State Statistics', subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 'On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan' and is intended for grouping and current reflection of elements of financial reporting in monetary terms by insurance (reinsurance) organizations, mutual insurance societies (hereinafter - organizations) on accounting accounts for the preparation of financial reporting and current reflection of reporting elements based on accounting data in monetary terms by branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan on accounting accounts for the preparation of reporting based on accounting data."

in Chapter 3:

in Paragraph 1:

the description of account 2180 shall be worded as follows:

"2180 'Other Long-Term Receivables' (asset).

Purpose: accounting for amounts of other long-term receivables not accounted for in groups of balance sheet accounts from No. 2110 to 2150.

The amount of other long-term receivables is recorded on the debit of the account.

The write-off of amounts of other long-term receivables upon payment by the client or write-off from the organization's balance sheet is recorded on the credit of the account."

Make the following changes to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 21, 2020 No. 109 "On Approval of the Instruction on Accounting by Second-Tier Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company 'Bank of Development of Kazakhstan' and Mortgage Organizations and on Amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 22, 2008 No. 79 'On Approval of the Standard Chart of Accounts for Accounting for Certain Subjects of the Financial Market of the Republic of Kazakhstan' and the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 1, 2011 No. 68 'On Approval of the Instruction on Accounting by Certain Subjects of the Financial Market' (registered in the Registry of State Registration of Normative Legal Acts under No. 21275):

reword the heading as follows:

"On Amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 22, 2008 No. 79 'On Approval of the Standard Chart of Accounts for Accounting for Certain Subjects of the Financial Market of the Republic of Kazakhstan' and the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 1, 2011 No. 68 'On Approval of the Instruction on Accounting by Certain Subjects of the Financial Market';

reword the preamble as follows:

"The Board of the National Bank of the Republic of Kazakhstan RESOLVES:".

Appendix
to the List of Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan, to which amendments are made regarding accounting issues, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 105

Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 30, 2007 No. 134

Instruction

on Accounting by Second-Tier Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company 'Bank of Development of Kazakhstan' and Mortgage Organizations

Chapter 1. General Provisions

The Instruction on Accounting by Second-Tier Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company 'Bank of Development of Kazakhstan' and Mortgage Organizations (hereinafter - Instruction) is developed in accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan 'On Accounting and Financial Reporting', subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 'On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan', international financial reporting standards and details the conduct of accounting by second-tier banks, Islamic banks, branches of non-resident banks of the Republic of Kazakhstan, Joint Stock Company 'Bank of Development of Kazakhstan', a legal entity that was previously a subsidiary bank (hereinafter - banks) and mortgage organizations.
The Instruction uses concepts provided for by the Civil Code of the Republic of Kazakhstan (General Part), the Civil Code of the Republic of Kazakhstan (Special Part), the Law of the Republic of Kazakhstan 'On Bill Circulation in the Republic of Kazakhstan', the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 15, 1999 No. 396 'On Approval of the Rules for Accounting for Bills by Second-Tier Banks of the Republic of Kazakhstan, Branches of Non-Resident Banks of the Republic of Kazakhstan' (registered in the Registry of State Registration of Normative Legal Acts under No. 1015) and the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 31, 2015 No. 261 'On Approval of the Rules for Conducting Operations with Drafts and Simple Bills by Second-Tier Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan and Organizations Carrying Out Certain Types of Banking Operations' (registered in the Registry of State Registration of Normative Legal Acts under No. 13071).
Accounting for operations carried out by banks is carried out in accordance with the requirements of international financial reporting standards and the Instruction.
The Instruction applies methods of accounting for typical transactions for the purchase and sale of financial assets at the transaction date and at the settlement date in accordance with the requirements of international financial reporting standards. The choice of one of the specified methods of accounting for a typical transaction for the purchase and sale of financial assets is determined in the bank's accounting policy.
In cases where, according to contractual conditions, refined precious metals placed in unallocated metal accounts meet the definition of financial instruments defined in International Financial Reporting Standard (IAS) 32 'Financial Instruments: Presentation', accounting for operations with refined precious metals placed in unallocated metal accounts is carried out in accordance with International Financial Reporting Standard (IFRS) 9 'Financial Instruments'.
The use of intra-bank transit accounts and the making of additional accounting entries insofar as they do not contradict the requirements of the Law of the Republic of Kazakhstan 'On Accounting and Financial Reporting' and international financial reporting standards is permitted in the manner provided for by internal documents of the bank, mortgage organization regulating accounting.

Reflection of operation amounts in foreign currency using currency position accounts and foreign currency counter-value accounts is permitted.

Income and expenses in the form of remuneration are recognized using the effective interest rate method in accordance with International Financial Reporting Standard (IFRS) 9 'Financial Instruments'.

Chapter 2. Accounting for Foreign Exchange Dealing Operations

Paragraph 1. Accounting for Spot Transactions for the Purchase of Foreign Currency at the Transaction Date

On the day of concluding a spot transaction for the purchase of foreign currency, the following accounting entries are made:

for the amount of claims in foreign currency and for the amount of obligations in tenge at the purchase rate:


Dr	1894	Claims for Spot Operations
Cr	2894	Obligations for Spot Operations,

simultaneously for the difference arising in case of deviation of the foreign currency purchase rate from the accounting rate, the following accounting entries are made:

when the purchase rate of foreign currency exceeds the accounting rate:


Dr	5530	Expenses on Purchase and Sale of Foreign Currency
Cr	1894	Claims for Spot Operations;

when the accounting rate exceeds the purchase rate of foreign currency:


Dr	1894	Claims for Spot Operations
Cr	4530	Income from Purchase and Sale of Foreign Currency.

When revaluing a spot transaction for the purchase of foreign currency at the market exchange rate with the frequency established by the bank's accounting policy, the following accounting entries are made:

1) for the amount of negative exchange rate difference due to change in market exchange rate:


Dr	5703	Expenses from Revaluation of Foreign Currency
Cr	1894	Claims for Spot Operations;

2) for the amount of positive exchange rate difference due to change in market exchange rate:


Dr	1894	Claims for Spot Operations
Cr	4703	Income from Revaluation of Foreign Currency.

On the valuation date of a spot transaction for the purchase of foreign currency after carrying out revaluation according to paragraph 8 of the Instruction, the following accounting entries are made:

1) for the amount in tenge remitted for the purchase of foreign currency:


Dr	2894	Obligations for Spot Operations
Cr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks;

2) for the amount of acquired foreign currency:


Dr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
Cr	1894	Claims for Spot Operations.

Paragraph 2. Accounting for Spot Transactions for the Purchase of Foreign Currency at the Settlement Date

On the day of concluding a spot transaction for the purchase of foreign currency, for the amount of conditional claims in foreign currency and for the amount of conditional obligations in tenge, the following accounting entry is made:


Dr	6405	Conditional Claims for Purchase and Sale of Foreign Currency
Cr	6905	Conditional Obligations for Purchase and Sale of Foreign Currency.

When revaluing a spot transaction for the purchase of foreign currency at the market exchange rate with the frequency established by the bank's accounting policy, the following accounting entries are made:

1) for the amount of negative exchange rate difference due to change in market exchange rate:


Dr	5703	Expenses from Revaluation of Foreign Currency
Cr	2894	Obligations for Spot Operations;

2) for the amount of positive exchange rate difference due to change in market exchange rate:


Dr	1894	Claims for Spot Operations
Cr	4703	Income from Revaluation of Foreign Currency;

3) for the amount of the smallest balance of positive and negative change in market exchange rate:


Dr	2894	Obligations for Spot Operations
Cr	1894	Claims for Spot Operations.

On the valuation date of a spot transaction for the purchase of foreign currency, the following accounting entries are made:

1) for the amount of conditional obligations and claims for the purchase of foreign currency:


Dr	6905	Conditional Obligations for Purchase and Sale of Foreign Currency
Cr	6405	Conditional Claims for Purchase and Sale of Foreign Currency;

2) for the amount in tenge and foreign currency:


Dr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
	2894	Obligations for Spot Operations
Cr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
	1894	Claims for Spot Operations;

3) when the purchase rate of foreign currency exceeds the accounting rate:


Dr	5530	Expenses on Purchase and Sale of Foreign Currency
Cr	2894	Obligations for Spot Operations;

4) when the accounting rate exceeds the purchase rate of foreign currency:


Dr	1894	Claims for Spot Operations
Cr	4530	Income from Purchase and Sale of Foreign Currency;

5) reversal of previously carried out revaluation:


Dr	2894	Obligations for Spot Operations
Cr	5703	Expenses from Revaluation of Foreign Currency;


Dr	4703	Income from Revaluation of Foreign Currency
Cr	1894	Claims for Spot Operations.

Paragraph 3. Accounting for Spot Transactions for the Sale of Foreign Currency at the Transaction Date

On the day of concluding a spot transaction for the sale of foreign currency, for the amount of claims and obligations at the sale rate, the following accounting entries are made:

for the amount of obligations in foreign currency and for the amount of claims in tenge:


Dr	1894	Claims for Spot Operations
Cr	2894	Obligations for Spot Operations,

simultaneously for the difference arising in case of deviation of the foreign currency sale rate from the accounting rate, the following accounting entries are made:

when the accounting rate exceeds the sale rate of foreign currency:


Dr	5530	Expenses on Purchase and Sale of Foreign Currency
Cr	2894	Obligations for Spot Operations;

when the sale rate of foreign currency exceeds the accounting rate:


Dr	2894	Obligations for Spot Operations
Cr	4530	Income from Purchase and Sale of Foreign Currency.

When revaluing a spot transaction for the sale of foreign currency at the market exchange rate with the frequency established by the bank's accounting policy, the following accounting entries are made:

1) for the amount of negative exchange rate difference due to change in market exchange rate:


Dr	2894	Obligations for Spot Operations
Cr	4703	Income from Revaluation of Foreign Currency;

2) for the amount of positive exchange rate difference due to change in market exchange rate:


Dr	5703	Expenses from Revaluation of Foreign Currency
Cr	2894	Obligations for Spot Operations.

On the valuation date of a spot transaction for the sale of foreign currency after carrying out revaluation according to paragraph 14 of the Instruction, the following accounting entries are made:

1) for the amount of realized foreign currency:


Dr	2894	Obligations for Spot Operations
Cr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks;

2) for the amount in tenge received for the realization of foreign currency:


Dr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
Cr	1894	Claims for Spot Operations.

Paragraph 4. Accounting for Spot Transactions for the Sale of Foreign Currency at the Settlement Date

On the day of concluding a spot transaction for the sale of foreign currency, for the amount of conditional obligations and conditional claims, the following accounting entry is made:


Dr	6405	Conditional Claims for Purchase and Sale of Foreign Currency
Cr	6905	Conditional Obligations for Purchase and Sale of Foreign Currency.

When revaluing a spot transaction for the sale of foreign currency at the market exchange rate with the frequency established by the bank's accounting policy, the following accounting entries are made:

1) for the amount of negative exchange rate difference due to change in market exchange rate:


Dr	1894	Claims for Spot Operations
Cr	4703	Income from Revaluation of Foreign Currency;

2) for the amount of positive exchange rate difference due to change in market exchange rate:


Dr	5703	Expenses from Revaluation of Foreign Currency
Cr	2894	Obligations for Spot Operations;

3) for the amount of the smallest balance of positive and negative change in market exchange rate:


Dr	2894	Obligations for Spot Operations
Cr	1894	Claims for Spot Operations.

On the valuation date of a spot transaction for the sale of foreign currency, the following accounting entries are made:

1) for the amount of conditional obligations and conditional claims for the sale of foreign currency:


Dr	6905	Conditional Obligations for Purchase and Sale of Foreign Currency
Cr	6405	Conditional Claims for Purchase and Sale of Foreign Currency;

2) for the amount in foreign currency and tenge:


Dr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
	2894	Obligations for Spot Operations
Cr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
	1894	Claims for Spot Operations;

3) when the accounting rate exceeds the sale rate of foreign currency:


Dr	5530	Expenses on Purchase and Sale of Foreign Currency
Cr	2894	Obligations for Spot Operations;

4) when the sale rate of foreign currency exceeds the accounting rate:


Dr	1894	Claims for Spot Operations
Cr	4530	Income from Purchase and Sale of Foreign Currency;

5) reversal of previously carried out revaluation:


Dr	2894	Obligations for Spot Operations
Cr	5703	Expenses from Revaluation of Foreign Currency;


Dr	4703	Income from Revaluation of Foreign Currency
Cr	1894	Claims for Spot Operations.

Chapter 3. Accounting for Deposit Operations

Upon initial and/or additional deposits of money into a bank deposit, the following accounting entries are made:

1) for the amount of money under the bank deposit agreement:


Dr	1001	Cash in Cash Desk
	1005	Cash in ATMs and Electronic Terminals
	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
	2203	Current Accounts of Legal Entities
	2204	Current Accounts of Individuals
Cr	2021	Demand Deposits of the National Bank of the Republic of Kazakhstan
	2022	Demand Deposits of Foreign Central Banks
	2023	Demand Deposits of Other Banks
	2121	Time Deposits of the National Bank of the Republic of Kazakhstan
	2122	Time Deposits of Foreign Central Banks
	2123	Short-Term Deposits of Other Banks (up to one month)
	2124	Short-Term Deposits of Other Banks (up to one year)
	2125	Deposits Attracted from Other Banks for One Night
	2127	Long-Term Deposits of Other Banks
	2130	Deposit Serving as Collateral for Obligations of Other Banks
	2132	Savings Deposits of Other Banks (not more than one month)
	2133	Conditional Deposits of Other Banks
	2134	Savings Deposits of Other Banks (not more than one year)
	2141	Savings Deposits of Other Banks (more than one year)
	2205	Demand Deposits of Individuals
	2206	Short-Term Deposits of Individuals
	2207	Long-Term Deposits of Individuals
	2208	Conditional Deposits of Individuals
	2211	Demand Deposits of Legal Entities
	2213	Short-Term Deposit of Individual Serving as Collateral for Client Obligations
	2214	Savings Deposits of Individuals (not more than one year)
	2215	Short-Term Deposits of Legal Entities
	2217	Long-Term Deposits of Legal Entities
	2218	Savings Deposits of Legal Entities (more than one year)
	2219	Conditional Deposits of Legal Entities
	2220	Savings Deposits of Legal Entities (not more than one year)
	2223	Deposit of Legal Entity Serving as Collateral for Client Obligations
	2229	Savings Deposits of Individuals (more than one year)
	2241	Long-Term Deposit of Individual Serving as Collateral for Client Obligations;

2) for the amount of discount:


Dr	2140	Discount on Deposits Attracted from the National Bank of the Republic of Kazakhstan, Foreign Central Banks, Other Banks and Organizations Carrying Out Certain Types of Banking Operations
	2239	Discount on Deposits Attracted from Clients
Cr	2021	Demand Deposits of the National Bank of the Republic of Kazakhstan
	2022	Demand Deposits of Foreign Central Banks
	2023	Demand Deposits of Other Banks
	2121	Time Deposits of the National Bank of the Republic of Kazakhstan
	2122	Time Deposits of Foreign Central Banks
	2123	Short-Term Deposits of Other Banks (up to one month)
	2124	Short-Term Deposits of Other Banks (up to one year)
	2125	Deposits Attracted from Other Banks for One Night
	2127	Long-Term Deposits of Other Banks
	2130	Deposit Serving as Collateral for Obligations of Other Banks
	2132	Savings Deposits of Other Banks (not more than one month)
	2133	Conditional Deposits of Other Banks
	2134	Savings Deposits of Other Banks (not more than one year)
	2141	Savings Deposits of Other Banks (more than one year)
	2205	Demand Deposits of Individuals
	2206	Short-Term Deposits of Individuals
	2207	Long-Term Deposits of Individuals
	2208	Conditional Deposits of Individuals
	2211	Demand Deposits of Legal Entities
	2213	Short-Term Deposit of Individual Serving as Collateral for Client Obligations
	2214	Savings Deposits of Individuals (not more than one year)
	2215	Short-Term Deposits of Legal Entities
	2217	Long-Term Deposits of Legal Entities
	2218	Savings Deposits of Legal Entities (more than one year)
	2219	Conditional Deposits of Legal Entities
	2220	Savings Deposits of Legal Entities (not more than one year)
	2229	Savings Deposits of Individuals (more than one year)
	2241	Long-Term Deposit of Individual Serving as Collateral for Client Obligations;

3) for the amount of premium:


Dr	1001	Cash in Cash Desk
	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
	2203	Current Accounts of Legal Entities
	2204	Current Accounts of Individuals
Cr	2139	Premium on Deposits Attracted from the National Bank of the Republic of Kazakhstan, Foreign Central Banks, Other Banks and Organizations Carrying Out Certain Types of Banking Operations
	2238	Premium on Deposits Attracted from Clients.

When accruing remuneration under a bank deposit agreement in accordance with the periodicity established by the bank's accounting policy, the following accounting entry is made:


Dr	5121	Expenses related to the payment of remuneration on demand deposits of the National Bank of Kazakhstan
	5122	Expenses related to the payment of remuneration on term deposits of the National Bank of Kazakhstan
	5123	Expenses related to the payment of remuneration on demand deposits of foreign central banks
	5124	Expenses related to the payment of remuneration on term deposits of foreign central banks
	5125	Expenses related to the payment of remuneration on demand deposits of other banks
	5126	Expenses related to the payment of remuneration on short-term deposits of other banks (up to one month)
	5127	Expenses related to the payment of remuneration on short-term deposits of other banks (up to one year)
	5128	Expenses related to the payment of remuneration on long-term deposits of other banks
	5130	Expenses related to the payment of remuneration on a deposit serving as collateral for obligations of other banks
	5131	Expenses related to the payment of remuneration on savings deposits of other banks (not more than one month)
	5132	Expenses related to the payment of remuneration on savings deposits of other banks (not more than one year)
	5133	Expenses related to the payment of remuneration on conditional deposits of other banks
	5139	Expenses related to the payment of remuneration on savings deposits of other banks (more than one year)
	5211	Expenses related to the payment of remuneration on demand deposits of clients
	5215	Expenses related to the payment of remuneration on short-term deposits of clients
	5217	Expenses related to the payment of remuneration on long-term deposits of clients
	5218	Expenses related to the payment of remuneration on savings deposits of clients (not more than one year)
	5219	Expenses related to the payment of remuneration on conditional deposits of clients
	5220	Expenses related to the payment of remuneration on savings deposits of clients (more than one year)
	5223	Expenses related to the payment of remuneration on a deposit serving as collateral for obligations of clients
Cr	2702	Accrued expenses on demand deposits of other banks
	2709	Accrued expenses on savings deposits of other banks
	2712	Accrued expenses on term deposits of other banks
	2713	Accrued expenses on a deposit serving as collateral for obligations of other banks
	2714	Accrued expenses on conditional deposits of other banks
	2719	Accrued expenses on conditional deposits of clients
	2720	Accrued expenses on demand deposits of clients
	2721	Accrued expenses on term deposits of clients
	2723	Accrued expenses on a deposit serving as collateral for obligations of clients
	2724	Accrued expenses on savings deposits of clients.

When capitalizing the amount of accrued remuneration on a bank deposit into the total amount of liabilities provided for by the bank deposit agreement, the following accounting entry is made:


Dr	2702	Accrued expenses on demand deposits of other banks
	2709	Accrued expenses on savings deposits of other banks
	2712	Accrued expenses on term deposits of other banks
	2713	Accrued expenses on a deposit serving as collateral for obligations of other banks
	2714	Accrued expenses on conditional deposits of other banks
	2719	Accrued expenses on conditional deposits of clients
	2720	Accrued expenses on demand deposits of clients
	2721	Accrued expenses on term deposits of clients
	2723	Accrued expenses on a deposit serving as collateral for obligations of clients
	2724	Accrued expenses on savings deposits of clients
Cr	2021	Demand deposits of the National Bank of Kazakhstan
	2022	Demand deposits of foreign central banks
	2023	Demand deposits of other banks
	2121	Term deposits of the National Bank of Kazakhstan
	2122	Term deposits of foreign central banks
	2123	Short-term deposits of other banks (up to one month)
	2124	Short-term deposits of other banks (up to one year)
	2125	Deposits attracted from other banks for one night
	2127	Long-term deposits of other banks
	2130	Deposit serving as collateral for obligations of other banks
	2132	Savings deposits of other banks (not more than one month)
	2133	Conditional deposits of other banks
	2134	Savings deposits of other banks (not more than one year)
	2141	Savings deposits of other banks (more than one year)
	2205	Demand deposits of individuals
	2206	Short-term deposits of individuals
	2207	Long-term deposits of individuals
	2208	Conditional deposits of individuals
	2211	Demand deposits of legal entities
	2213	Short-term deposit of an individual serving as collateral for client obligations
	2214	Savings deposits of individuals (not more than one year)
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities
	2218	Savings deposits of legal entities (more than one year)
	2219	Conditional deposits of legal entities
	2220	Savings deposits of legal entities (not more than one year)
	2223	Deposit of a legal entity serving as collateral for client obligations
	2229	Savings deposits of individuals (more than one year)
	2241	Long-term deposit of an individual serving as collateral for client obligations.

When amortizing the discount/premium on a bank deposit in accordance with the periodicity established by the bank's accounting policy, the following accounting entries are made:

1) for the amount of discount amortization:


Dr	5138	Expenses on amortization of discount on deposits attracted from the National Bank of Kazakhstan, foreign central banks, other banks and organizations carrying out certain types of banking operations
	5236	Expenses on amortization of discount on deposits attracted from clients
Cr	2140	Discount on deposits attracted from the National Bank of Kazakhstan, foreign central banks, other banks and organizations carrying out certain types of banking operations
	2239	Discount on deposits attracted from clients;

2) for the amount of premium amortization:


Dr	2139	Premium on deposits attracted from the National Bank of Kazakhstan, foreign central banks, other banks and organizations carrying out certain types of banking operations
	2238	Premium on deposits attracted from clients
Cr	4270	Income from amortization of premium on deposits attracted from the National Bank of Kazakhstan, foreign central banks, other banks and organizations carrying out certain types of banking operations
	4440	Income from amortization of premium on deposits attracted from clients.

When paying the amount of accrued remuneration on a bank deposit, the following accounting entry is made:


Dr	2702	Accrued expenses on demand deposits of other banks
	2709	Accrued expenses on savings deposits of other banks
	2712	Accrued expenses on term deposits of other banks
	2713	Accrued expenses on a deposit serving as collateral for obligations of other banks
	2714	Accrued expenses on conditional deposits of other banks
	2719	Accrued expenses on conditional deposits of clients
	2720	Accrued expenses on demand deposits of clients
	2721	Accrued expenses on term deposits of clients
	2723	Accrued expenses on a deposit serving as collateral for obligations of clients
	2724	Accrued expenses on savings deposits of clients
Cr	1001	Cash in the cash register
	1051	Correspondent account at the National Bank of Kazakhstan
	1052	Correspondent accounts at other banks
	2010	Correspondent accounts
	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

When paying remuneration to the depositor on the day of depositing the amount of the bank deposit, the following accounting entry is made for the amount of paid remuneration:


Dr	1792	Prepayment of remuneration on received loans and deposits
Cr	1001	Cash in the cash register
	1051	Correspondent account at the National Bank of Kazakhstan
	1052	Correspondent accounts at other banks
	2010	Correspondent accounts
	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

The balance on balance sheet account No. 1792 "Prepayment of remuneration on received loans and deposits" shall be charged to expenses in accordance with the accrual method.

When returning the principal amount of debt on a bank deposit attracted by the bank to the depositor, the following accounting entry is made:


Dr	2021	Demand deposits of the National Bank of Kazakhstan
	2022	Demand deposits of foreign central banks
	2023	Demand deposits of other banks
	2121	Term deposits of the National Bank of Kazakhstan
	2122	Term deposits of foreign central banks
	2123	Short-term deposits of other banks (up to one month)
	2124	Short-term deposits of other banks (up to one year)
	2125	Deposits attracted from other banks for one night
	2127	Long-term deposits of other banks
	2130	Deposit serving as collateral for obligations of other banks
	2132	Savings deposits of other banks (not more than one month)
	2133	Conditional deposits of other banks
	2134	Savings deposits of other banks (not more than one year)
	2141	Savings deposits of other banks (more than one year)
	2205	Demand deposits of individuals
	2206	Short-term deposits of individuals
	2207	Long-term deposits of individuals
	2208	Conditional deposits of individuals
	2211	Demand deposits of legal entities
	2214	Savings deposits of individuals (not more than one year)
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities
	2218	Savings deposits of legal entities (more than one year)
	2219	Conditional deposits of legal entities
	2220	Savings deposits of legal entities (not more than one year)
	2229	Savings deposits of individuals (more than one year)
Cr	1001	Cash in the cash register
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account at the National Bank of Kazakhstan
	1052	Correspondent accounts at other banks
	2010	Correspondent accounts
	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

Chapter 4. Accounting for Borrowing Operations

When issuing a bank loan in tenge and foreign currency, the following accounting entries are made:

1) if the amount of the issued bank loan equals the amount of the bank loan to be repaid:

for the amount of actually provided money:


Dr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1407	Factoring to clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients
Cr	1001	Cash in the cash register
	1051	Correspondent account at the National Bank of Kazakhstan
	1052	Correspondent accounts at other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

for the amount of expenses incurred by the client in the form of commission expenses associated with obtaining a bank loan before receiving the bank loan (for the amount of the discount):


Dr	1001	Cash in the cash register
	1051	Correspondent account at the National Bank of Kazakhstan
	1052	Correspondent accounts at other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients;

2) if the amount of the issued bank loan is less than the amount of the bank loan to be repaid:

for the amount of actually provided money:


Dr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1407	Factoring to clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients
Cr	1001	Cash in the cash register
	1051	Correspondent account at the National Bank of Kazakhstan
	1052	Correspondent accounts at other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

for the amount of the positive difference between the amount of the bank loan to be repaid and the amount of the issued bank loan:


Dr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1407	Factoring to clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients
Cr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients.

Bank loan agreements, originals of pledge agreements, title documents for the pledged property are reflected on off-balance sheet account No. 7339 "Various values and documents" at a nominal value of 1 (one) tenge.

When issuing a bank loan at an interest rate below market rate to a non-related party, the following accounting entries are made:


Dr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1407	Factoring to clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients
Cr	1001	Cash in the cash register
	1051	Correspondent account at the National Bank of Kazakhstan
	1052	Correspondent accounts at other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

simultaneously:


Dr	5071	Expenses in the form of adjustment of gross book value of provided loans due to their modification and/or in the form of adjustment at a non-market interest rate
	5241	Expenses in the form of adjustment of gross book value due to modification of loans provided to clients and/or in the form of adjustment of loans provided at a non-market interest rate
Cr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients.

Based on a pledge agreement and other documents, for the amount of the value of property accepted as collateral for a bank loan (both in tenge and foreign currency), the following accounting entry is made:


Debit	7250	Property accepted as collateral (pledge) for client obligations.

If a guarantee is accepted as security for the borrower's obligations, the following accounting entry is made for the amount of the accepted guarantee:


Dr	6075	Potential claims on accepted guarantees
Cr	6575	Potential reduction of claims on accepted guarantees.

When accepting money as security for obligations under a bank loan, the following accounting entry is made:


Dr	1001	Cash in the cash register
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account at the National Bank of Kazakhstan
	1052	Correspondent accounts at other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2206	Short-term deposits of individuals
	2207	Long-term deposits of individuals
	2208	Conditional deposits of individuals
	2211	Demand deposits of legal entities
	2214	Savings deposits of individuals (not more than one year)
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities
	2218	Savings deposits of legal entities (more than one year)
	2219	Conditional deposits of legal entities
	2220	Savings deposits of legal entities (not more than one year)
	2222	Deposits of special purpose subsidiaries
	2229	Savings deposits of individuals (more than one year)
Cr	2213	Short-term deposit of an individual serving as collateral for client obligations
	2223	Deposit of a legal entity serving as collateral for client obligations
	2241	Long-term deposit of an individual serving as collateral for client obligations.

When opening a credit line by a bank or providing a bank loan in the future in accordance with a bank loan agreement, for the amount of the unused limit or unprovided bank loan, the following accounting entry is made:


Dr	6125	Contingent claims on irrevocable loans to be provided in the future
	6126	Contingent claims on revocable loans to be provided in the future
Cr	6625	Contingent liabilities on irrevocable loans to be provided in the future
	6626	Contingent liabilities on revocable loans to be provided in the future.

In case of providing the next tranche of a bank loan in accordance with a bank loan agreement, the bank's contingent liabilities for providing bank loans in the future are reduced by the amount of the provided bank loan, and the following accounting entry is made:


Dr	6625	Contingent liabilities on irrevocable loans to be provided in the future
	6626	Contingent liabilities on revocable loans to be provided in the future
Cr	6125	Contingent claims on irrevocable loans to be provided in the future
	6126	Contingent claims on revocable loans to be provided in the future.

When accruing remuneration and amortizing the discount (discount) on bank loans in accordance with the periodicity established by the bank's accounting policy, the following accounting entries are made:

1) upon accrual of remuneration:


Dr	1730	Accrued income on loans and financial leasing provided to other banks
	1740	Accrued income on loans and financial leasing provided to clients
Cr	4301	Income related to receiving remuneration on overdraft loans provided to other banks
	4302	Income related to receiving remuneration on short-term loans provided to other banks
	4303	Income related to receiving remuneration on overnight loans provided to other banks
	4304	Income related to receiving remuneration on long-term loans provided to other banks
	4407	Income related to receiving remuneration on factoring to clients
	4411	Income related to receiving remuneration on short-term loans provided to clients
	4417	Income related to receiving remuneration on long-term loans provided to clients
	4428	Income related to receiving remuneration on other loans provided to clients;

2) upon amortization of discount:


Dr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients
Cr	4312	Income in the form of adjustment of interest income recognized by the effective interest rate method on loans provided to other banks
	4434	Income in the form of adjustment of interest income recognized by the effective interest rate method on loans provided to clients.

When a client pays the accrued remuneration on a bank loan, the following accounting entries are made:

1) when depositing money in cash:


Dr	1001	Cash in the cash register
	1005	Cash in ATMs and electronic terminals
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

2) when prepaying the amount of accrued remuneration on a bank loan by the borrower:


Dr	1001	Cash in the cash register
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account at the National Bank of Kazakhstan
	1052	Correspondent accounts at other banks
	2203	Current accounts of legal entities
Cr	2792	Prepayment on provided loans;

3) when settling the debt on accrued remuneration:


Dr	2010	Correspondent accounts
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2213	Short-term deposits of individuals serving as collateral for client obligations
	2223	Deposits of legal entities serving as collateral for client obligations
	2241	Long-term deposits of individuals serving as collateral for client obligations
	2792	Prepayment for provided loans
Cr	1730	Accrued income on loans and financial leasing provided to other banks
	1740	Accrued income on loans and financial leasing provided to clients.

Upon revaluation of provided bank loans accounted for at fair value through profit or loss, with the frequency established by the bank's accounting policy, the following accounting entries are made:

1) if the fair value of the bank loan exceeds its carrying amount, for the difference amount:


Dr	1310	Account for positive adjustment of the cost of a loan provided to other banks
	1430	Account for positive adjustment of the fair value of a loan provided to clients
Cr	4310	Income in the form of positive adjustment of the cost of a loan provided to other banks
	4430	Income in the form of positive adjustment of the cost of a loan provided to clients;

2) if the carrying amount of the bank loan exceeds its fair value, for the difference amount:


Dr	5057	Expenses in the form of negative adjustment of the cost of a loan provided to other banks
	5232	Expenses in the form of negative adjustment of the cost of a loan provided to clients
Cr	1311	Account for negative adjustment of the cost of a loan provided to other banks
	1431	Account for negative adjustment of the fair value of a loan provided to clients;

3) for the amount of the existing positive and negative adjustment of the fair value of the bank loan:


Dr	1311	Account for negative adjustment of the cost of a loan provided to other banks
	1431	Account for negative adjustment of the fair value of a loan provided to clients
Cr	1310	Account for positive adjustment of the cost of a loan provided to other banks
	1430	Account for positive adjustment of the fair value of a loan provided to clients.

With the frequency established by the bank's accounting policy, the revaluation of the cost of loans accounted for at fair value through other comprehensive income is performed, and the following accounting entries are made:

1) if the fair value of the loans exceeds their carrying amount:


Dr	1332	Account for positive adjustment of the fair value of loans accounted for at fair value through other comprehensive income
Cr	3563	Revaluation reserves for loans accounted for at fair value through other comprehensive income;

2) if the carrying amount of the loans exceeds their fair value:


Dr	3563	Revaluation reserves for loans accounted for at fair value through other comprehensive income
Cr	1333	Account for negative adjustment of the fair value of loans accounted for at fair value through other comprehensive income;

3) for the amount of the existing positive (negative) adjustment of the fair value of the loans:


Dr	1333	Account for negative adjustment of the fair value of loans accounted for at fair value through other comprehensive income
Cr	1332	Account for positive adjustment of the fair value of loans accounted for at fair value through other comprehensive income.

For loans, revaluation is performed after the accrual of remuneration and amortization of discount on loans in accordance with paragraph 31 of the Instruction.

Upon revaluation of bank loans in tenge with fixation of the currency equivalent, the following accounting entries are made:

1) in case of an increase in the market exchange rate:


Dr	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1424	Overdue debt of clients on loans
	1740	Accrued income on loans and financial leasing provided to clients
	1741	Overdue remuneration on loans and financial leasing provided to clients
Cr	4705	Income from revaluation of loans in tenge with fixation of the currency equivalent of loans;

2) in case of a decrease in the market exchange rate:


Dr	5705	Expense from revaluation of loans in tenge with fixation of the currency equivalent of loans
Cr	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1424	Overdue debt of clients on loans
	1740	Accrued income on loans and financial leasing provided to clients
	1741	Overdue remuneration on loans and financial leasing provided to clients.

If the terms of the bank loan agreement provide for the indexing of payments on the bank loan in tenge, the revaluation of the balances of the bank loan is performed within the timeframes established by the bank's accounting policy, unless other timeframes are established by the bank loan agreement, and the following accounting entries are made:

1) in case of positive indexing:


Dr	1417	Long-term loans provided to clients
	1740	Accrued income on loans and financial leasing provided to clients
Cr	4703	Income from revaluation of foreign currency;

2) in case of negative indexing:


Dr	5703	Expenses from revaluation of foreign currency
Cr	1417	Long-term loans provided to clients
	1740	Accrued income on loans and financial leasing provided to clients.

Upon repayment of the principal amount of a bank loan, the following accounting entries are made:


Dr	1001	Cash in cash desk
	1005	Cash in ATMs and electronic terminals
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2792	Prepayment for provided loans;

simultaneously:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2213	Short-term deposits of individuals serving as collateral for client obligations
	2223	Deposits of legal entities serving as collateral for client obligations
	2241	Long-term deposits of individuals serving as collateral for client obligations
	2792	Prepayment for provided loans
Cr	1407	Factoring to clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients;

in case of making money in non-cash form:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2213	Short-term deposits of individuals serving as collateral for client obligations
	2223	Deposits of legal entities serving as collateral for client obligations
	2241	Long-term deposits of individuals serving as collateral for client obligations
Cr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1407	Factoring to clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients.

Upon repayment of the principal amount of a bank loan in accordance with the credit line agreement, the increase in the contingent liabilities of the bank for providing bank loans in the future by the amount of the repaid bank loan is performed, and the following accounting entry is made:


Dr	6125	Contingent claims on irrevocable loans to be provided in the future
	6126	Contingent claims on revocable loans to be provided in the future
Cr	6625	Contingent liabilities on irrevocable loans to be provided in the future
	6626	Contingent liabilities on revocable loans to be provided in the future.

Upon full repayment of the bank loan and remuneration, write-off of documents (bank loan agreement, guarantee agreement, agreement on securing the fulfillment of obligations, as well as title documents for the pledged property, technical documentation for it, and other documents subject to mandatory return to the borrower) and the cost of accepted pledge, the amount of accepted guarantee, money serving as collateral for the bank loan, the following accounting entries are made:

1) upon write-off of the cost of the pledged property:


Expense	7250	Property accepted as security (pledge) for client obligations;

2) upon write-off of documents:


Expense	7339	Various valuables and documents;

3) upon write-off of the amount of the accepted guarantee:


Dr	6575	Possible reduction of claims on accepted guarantees
Cr	6075	Possible claims on accepted guarantees;

4) upon write-off of money serving as collateral for the bank loan:


Dr	2213	Short-term deposits of individuals serving as collateral for client obligations
	2223	Deposits of legal entities serving as collateral for client obligations
	2241	Long-term deposits of individuals serving as collateral for client obligations
Cr	1001	Cash in cash desk
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2206	Short-term deposits of individuals
	2207	Long-term deposits of individuals
	2208	Conditional deposits of individuals
	2211	Demand deposits of legal entities
	2214	Savings deposits of individuals (not more than one year)
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities
	2218	Savings deposits of legal entities (more than one year)
	2219	Conditional deposits of legal entities
	2220	Savings deposits of legal entities (not more than one year)
	2222	Deposits of special purpose subsidiary organizations
	2229	Savings deposits of individuals (more than one year).

If upon the date established by the bank loan agreement, the borrower has not paid the accrued remuneration, the amount of accrued but unpaid remuneration is transferred to overdue asset accounts, and the following accounting entry is made:


Dr	1731	Overdue remuneration on loans and financial leasing provided to other banks
	1741	Overdue remuneration on loans and financial leasing provided to clients
Cr	1730	Accrued income on loans and financial leasing provided to other banks
	1740	Accrued income on loans and financial leasing provided to clients.

If upon the due date the borrower has not repaid the principal amount of the bank loan, the amount of the unpaid principal is transferred to overdue asset accounts, and the following accounting entry is made:


Dr	1306	Overdue debt of other banks on loans
	1409	Overdue debt of clients on factoring
	1424	Overdue debt of clients on loans
Cr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1407	Factoring to clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients.

If the bank loan agreement provides for the accrual of penalty (fine, late fee) and the penalty (fine, late fee) meets the definition of an asset according to the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", the following accounting entry is made for the amount of the penalty (fine, late fee):


Dr	1879	Accrued penalty (fine, late fee)
Cr	4900	Penalty (fine, late fee).

If the bank loan agreement provides for the accrual of remuneration on the overdue part of the principal amount of loans and financial leasing, the following accounting entry is made for the amount of overdue remuneration on loans and financial leasing meeting the definition of an asset according to the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting":


Dr	1731	Overdue remuneration on loans and financial leasing provided to other banks
	1741	Overdue remuneration on loans and financial leasing provided to clients
Cr	4306	Income related to receiving remuneration on overdue debt of other banks on loans
	4424	Income related to receiving remuneration on overdue debt of clients on loans.

Upon payment of overdue remuneration and penalty (fine, late fee) on the bank loan, the following accounting entry is made:


Dr	1001	Cash in cash desk
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2213	Short-term deposits of individuals serving as collateral for client obligations
	2223	Deposits of legal entities serving as collateral for client obligations
	2241	Long-term deposits of individuals serving as collateral for client obligations
Cr	1731	Overdue remuneration on loans and financial leasing provided to other banks
	1741	Overdue remuneration on loans and financial leasing provided to clients
	1879	Accrued penalty (fine, late fee).

Upon payment of the overdue principal amount of the bank loan, the following accounting entry is made:


Dr	1001	Cash in cash desk
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2213	Short-term deposits of individuals serving as collateral for client obligations
	2223	Deposits of legal entities serving as collateral for client obligations
	2241	Long-term deposits of individuals serving as collateral for client obligations
Cr	1306	Overdue debt of other banks on loans
	1409	Overdue debt of clients on factoring
	1424	Overdue debt of clients on loans.

Upon creation (increase) of reserves (provisions) for expected credit losses on bank loans, the following accounting entry is made:


Dr	5452	Expenses for forming reserves (provisions) on loans and financial leasing provided to other banks
	5455	Expenses for forming reserves (provisions) on loans and financial leasing provided to clients
Cr	1319	Reserves (provisions) on loans and financial leasing provided to other banks
	1428	Reserves (provisions) on loans and financial leasing provided to clients
	3564	Reserves (provisions) for expected credit losses on loans accounted for at fair value through other comprehensive income.

Upon reduction (cancellation) of reserves (provisions) for expected credit losses on bank loans, the following accounting entry is made:


Dr	1319	Reserves (provisions) on loans and financial leasing provided to other banks
	1428	Reserves (provisions) on loans and financial leasing provided to clients
	3564	Reserves (provisions) for expected credit losses on loans accounted for at fair value through other comprehensive income
Cr	4952	Income from restoration of reserves (provisions) created on loans and financial leasing provided to other banks
	4955	Income from restoration of reserves (provisions) created on loans and financial leasing provided to clients.

In case of the bank's decision to write off the unpaid overdue bank loan and remuneration thereon from the balance sheet in the manner and timeframes established by the internal documents of the bank, the following accounting entries are made for the principal amount of the bank loan and unpaid overdue remuneration:


Dr	1319	Reserves (provisions) on loans and financial leasing provided to other banks
	1428	Reserves (provisions) on loans and financial leasing provided to clients
Cr	1306	Overdue debt of other banks on loans
	1424	Overdue debt of clients on loans
	1731	Overdue remuneration on loans and financial leasing provided to other banks
	1741	Overdue remuneration on loans and financial leasing provided to clients.

In case of the bank's decision to write off the unpaid overdue bank loan accounted for at fair value through other comprehensive income and remuneration thereon from the balance sheet in the manner and timeframes established by the internal documents of the bank, the following accounting entries are made:


Dr	3564	Reserves (provisions) for expected credit losses on loans accounted for at fair value through other comprehensive income
Cr	3563	Revaluation reserves for loans accounted for at fair value through other comprehensive income,

simultaneously:


Dr	1333	Account for negative adjustment of the fair value of loans accounted for at fair value through other comprehensive income
Cr	1302	Short-term loans provided to other banks
	1304	Long-term loans provided to other banks
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients.

Upon insignificant modification of cash flows on the provided loan, the following accounting entries are made:
for the amount of capitalization of overdue remuneration:


Dr	1302	Short-term loans provided to other banks
	1304	Long-term loans provided to other banks
	1407	Factoring to clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients
Cr	1306	Overdue debt of other banks on loans
	1409	Overdue debt of clients on factoring
	1424	Overdue debt of clients on loans
	1731	Overdue remuneration on loans and financial leasing provided to other banks
	1741	Overdue remuneration on loans and financial leasing provided to clients;

for the amount of negative adjustment of the gross carrying amount of the loan:


Dr	5071	Expenses in the form of adjustment of the gross carrying amount of provided loans in connection with their modification and/or in the form of adjustment at a non-market interest rate
	5241	Expenses in the form of adjustment of the gross carrying amount in connection with modification of loans provided to clients and/or in the form of adjustment of loans provided at a non-market interest rate
Cr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients;

for the amount of positive adjustment of the gross carrying amount of the loan:


Dr	1313	Premium on loans provided to other banks
	1435	Premium on loans provided to clients
Cr	4313	Income in the form of adjustment of the gross carrying amount in connection with modification of loans provided to other banks
	4436	Income in the form of adjustment of the gross carrying amount in connection with modification of loans provided to clients;

netting of discount and premium on loans for the smallest remaining balance:


Dr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients
Cr	1313	Premium on loans provided to other banks
	1435	Premium on loans provided to clients.

Upon initial recognition of an acquired or originated credit-impaired loan, the following accounting entries are made:
for the amount of actually provided money for the acquired or created credit-impaired loan:


Dr	1302	Short-term loans provided to other banks
	1304	Long-term loans provided to other banks
	1407	Factoring to clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

for the amount of the negative difference between the paid amount and the amount of cash flows payable under the loan agreement on the acquired credit-impaired loan:


Dr	1302	Short-term loans provided to other banks
	1304	Long-term loans provided to other banks
	1407	Factoring to clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients
Cr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients;

for the amount of the negative difference between the issued amount and the amount of cash flows payable under the loan agreement for a credit-impaired loan created:


Dr	5071	Expenses in the form of adjustment of gross carrying amount of provided loans due to their modification and/or in the form of adjustment for non-market interest rate
	5241	Expenses in the form of adjustment of gross carrying amount due to modification of loans provided to customers and/or in the form of adjustment of loans provided at a non-market interest rate
Cr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to customers.

When creating a credit-impaired loan by substantially modifying an existing loan, the following accounting entries are made:
upon cessation of recognition of the existing loan:


Dr	1860	Other debtors in banking activities
	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to customers
	1319	Reserves (provisions) for loans and financial leasing provided to other banks
	1428	Reserves (provisions) for loans and financial leasing provided to customers
Cr	1302	Short-term loans provided to other banks
	1304	Long-term loans provided to other banks
	1407	Factoring to customers
	1411	Short-term loans provided to customers
	1417	Long-term loans provided to customers
	1429	Other loans provided to customers
	1435	Premium on loans provided to customers
	1313	Premium on loans provided to other banks;

for the amount of the created credit-impaired loan:


Dr	1302	Short-term loans provided to other banks
	1304	Long-term loans provided to other banks
	1407	Factoring to customers
	1411	Short-term loans provided to customers
	1417	Long-term loans provided to customers
	1429	Other loans provided to customers
	5071	Expenses in the form of adjustment of gross carrying amount of provided loans due to their modification and/or in the form of adjustment for non-market interest rate
	5241	Expenses in the form of adjustment of gross carrying amount due to modification of loans provided to customers and/or in the form of adjustment of loans provided at a non-market interest rate
Cr	1860	Other debtors in banking activities
	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to customers
	4413	Income arising from adjustment of gross carrying amount of provided loans due to their modification
	4436	Income in the form of adjustment of gross carrying amount due to modification of loans provided to customers.

Chapter 5. Accounting for transactions with securities

Paragraph 1. Accounting for purchased securities measured at fair value through profit or loss

Upon purchase of debt and/or equity securities measured at fair value through profit or loss, the following accounting entries are made:

for fair value (for debt securities at fair value not exceeding their nominal value):


Dr	1201	Securities measured at fair value through profit or loss
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts;

simultaneously, for debt securities, the following accounting entries are made:

1) for the amount of premium:


Dr	1206	Premium on purchased securities measured at fair value through profit or loss
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts;

2) for the amount of discount:


Dr	1201	Securities measured at fair value through profit or loss
Cr	1205	Discount on purchased securities measured at fair value through profit or loss;

3) for the amount of remuneration accrued by the previous holder:


Dr	1744	Accrued income on securities measured at fair value through profit or loss
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts.

Upon accrual of remuneration (accrued income) and amortization of premium (discount) on purchased securities measured at fair value through profit or loss, the following accounting entries are made:

1) for the amount of remuneration (accrued income):


Dr	1744	Accrued income on securities measured at fair value through profit or loss
Cr	4201	Income related to receipt of remuneration on securities measured at fair value through profit or loss;

2) for the amount of premium subject to amortization:


Dr		5305	Expenses on amortization of premium on purchased securities measured at fair value through profit or loss
Cr		1206	Premium on purchased securities measured at fair value through profit or loss;

3) for the amount of discount subject to amortization:


Dr	1205	Discount on purchased securities measured at fair value through profit or loss
Cr	4202	Income on amortization of discount on purchased securities measured at fair value through profit or loss.

With the frequency established by the bank's accounting policy, revaluation of the cost of debt and/or equity securities at fair value is performed, and the following accounting entries are made:

1) when the fair value of securities exceeds their book value:


Dr	1208	Account for positive adjustment of fair value of securities measured at fair value through profit or loss
Cr	4709	Income from change in value of securities measured at fair value through profit or loss;

2) when the book value of securities exceeds their fair value:


Dr	5709	Expenses from change in value of securities measured at fair value through profit or loss
Cr	1209	Account for negative adjustment of fair value of securities measured at fair value through profit or loss;

3) for the amount of outstanding positive (negative) adjustment of fair value of securities:


Dr	1209	Account for negative adjustment of fair value of securities measured at fair value through profit or loss
Cr	1208	Account for positive adjustment of fair value of securities measured at fair value through profit or loss.

For debt securities, revaluation is performed after accrual of declared remuneration (accrued income) and amortization of premium (discount) on debt securities in accordance with paragraph 55 of the Instruction.

When revaluing debt securities measured at fair value, changes in which are reflected in profit or loss, whose value is expressed in foreign currency, at the exchange rate, the following accounting entries are made:

when the exchange rate increases, for the amount of positive exchange rate difference:


Dr	1201	Securities measured at fair value through profit or loss
	1206	Premium on purchased securities measured at fair value through profit or loss
	1208	Account for positive adjustment of fair value of securities measured at fair value through profit or loss
	1744	Accrued income on securities measured at fair value through profit or loss
Cr	4703	Income from revaluation of foreign currency;

simultaneously, for the amount of negative exchange rate difference:


Dr	5703	Expenses from revaluation of foreign currency
Cr	1205	Discount on purchased securities measured at fair value through profit or loss
	1209	Account for negative adjustment of fair value of securities measured at fair value through profit or loss;

when the exchange rate decreases, for the amount of negative exchange rate difference:


Dr	5703	Expenses from revaluation of foreign currency
Cr	1201	Securities measured at fair value through profit or loss
	1206	Premium on purchased securities measured at fair value through profit or loss
	1208	Account for positive adjustment of fair value of securities measured at fair value through profit or loss
	1744	Accrued income on securities measured at fair value through profit or loss;

simultaneously, for the amount of positive exchange rate difference:


Dr	1205	Discount on purchased securities measured at fair value through profit or loss
	1209	Account for negative adjustment of fair value of securities measured at fair value through profit or loss
Cr	4703	Income from revaluation of foreign currency.

Upon redemption by the issuer of accrued remuneration (accrued income) on securities, for the amount of received remuneration (accrued income), the following accounting entry is made:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
Cr	1744	Accrued income on securities measured at fair value through profit or loss.

Upon sale of debt and/or equity securities after accrual of declared remuneration, amortization of premium (discount), and revaluation at fair value of debt and/or equity securities in accordance with paragraphs 55 and 56 of the Instruction, the following accounting entries are made:

1) for the amount of unamortized premium:


Dr	1201	Securities measured at fair value through profit or loss
Cr	1206	Premium on purchased securities measured at fair value through profit or loss.

2) for the amount of unamortized discount:


Dr	1205	Discount on purchased securities measured at fair value through profit or loss
Cr	1201	Securities measured at fair value through profit or loss;

3) for the amount of accumulated positive revaluation of securities at fair value:


Dr	1201	Securities measured at fair value through profit or loss
Cr	1208	Account for positive adjustment of fair value of securities measured at fair value through profit or loss;

4) for the amount of accumulated negative revaluation of securities at fair value:


Dr	1209	Account for negative adjustment of fair value of securities measured at fair value through profit or loss
Cr	1201	Securities measured at fair value through profit or loss;

5) for the amount of the transaction on sale of securities measured at fair value through profit or loss:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
Cr	1201	Securities measured at fair value through profit or loss
	1744	Accrued income on securities measured at fair value through profit or loss;

6) for the amount of difference, in case the transaction amount on sale of securities measured at fair value through profit or loss exceeds their book value:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
Cr	4510	Income on purchase and sale of securities;

7) for the amount of difference, in case the book value of securities measured at fair value through profit or loss exceeds the transaction amount on sale of securities:


Dr	5510	Expenses on purchase and sale of securities
Cr	1201	Securities measured at fair value through profit or loss.

Paragraph 2. Accounting for purchased securities measured at fair value through other comprehensive income

Upon purchase of debt and/or equity securities measured at fair value through other comprehensive income, the following accounting entries are made:

for fair value (for debt securities at fair value not exceeding their nominal value) taking into account transaction costs:


Dr	1452	Securities measured at fair value through other comprehensive income
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts;

simultaneously for debt securities, the following accounting entries are made:

1) for the amount of premium:


Dr	1454	Premium on purchased securities measured at fair value through other comprehensive income
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts;

2) for the amount of discount:


Dr	1452	Securities measured at fair value through other comprehensive income
Cr	1453	Discount on purchased securities measured at fair value through other comprehensive income;

3) for the amount of remuneration accrued by the previous holder:


Dr	1746	Accrued income on securities measured at fair value through other comprehensive income
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts.

Upon accrual of remuneration (accrued income) on purchased debt and/or equity (on preferred shares) securities and amortization of premium (discount) on purchased debt securities measured at fair value through other comprehensive income, the following accounting entries are made:

1) for the amount of remuneration (accrued income):


Dr	1746	Accrued income on securities measured at fair value through other comprehensive income
Cr	4452	Income related to receipt of remuneration on securities measured at fair value through other comprehensive income;

2) for the amount of premium subject to amortization:


Dr	5306	Expenses on amortization of premium on securities measured at fair value through other comprehensive income
Cr	1454	Premium on purchased securities measured at fair value through other comprehensive income;

3) for the amount of discount subject to amortization:


Dr	1453	Discount on purchased securities measured at fair value through other comprehensive income
Cr	4453	Income on amortization of discount on securities measured at fair value through other comprehensive income.

With the frequency established by the bank's accounting policy, revaluation of the cost of debt and/or equity securities at fair value is performed, and the following accounting entries are made:

1) when the fair value of securities exceeds their book value:


Dr	1456	Account for positive adjustment of fair value of securities measured at fair value through other comprehensive income
Cr	3561	Revaluation reserves for securities measured at fair value through other comprehensive income;

2) when the book value of securities exceeds their fair value:


Dr	3561	Revaluation reserves for securities measured at fair value through other comprehensive income
Cr	1457	Account for negative adjustment of fair value of securities measured at fair value through other comprehensive income;

3) for the amount of outstanding positive (negative) adjustment of fair value of securities:


Dr	1457	Account for negative adjustment of fair value of securities measured at fair value through other comprehensive income
Cr	1456	Account for positive adjustment of fair value of securities measured at fair value through other comprehensive income.

Upon redemption by the issuer of accrued remuneration (accrued income) on debt and/or equity securities, for the amount of received remuneration (accrued income), the following accounting entry is made:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
Cr	1746	Accrued income on securities measured at fair value through other comprehensive income.

Upon sale of debt and/or equity securities after accrual of declared remuneration, amortization of premium (discount), and revaluation at fair value of debt and/or equity securities in accordance with paragraphs 61 and 62 of the Instruction, the following accounting entries are made:

1) for debt securities:

for the amount of unamortized premium:


Dr	1452	Securities measured at fair value through other comprehensive income
Cr	1454	Premium on purchased securities measured at fair value through other comprehensive income;

for the amount of unamortized discount:


Dr	1453	Discount on purchased securities measured at fair value through other comprehensive income
Cr	1452	Securities measured at fair value through other comprehensive income;

2) for debt and/or equity securities:

for the amount of accumulated positive revaluation of securities at fair value:


Dr	1452	Securities measured at fair value through other comprehensive income
Cr	1456	Account for positive adjustment of fair value of securities measured at fair value through other comprehensive income;

for the amount of accumulated negative revaluation of securities at fair value:


Dr	1457	Account for negative adjustment of fair value of securities measured at fair value through other comprehensive income
Cr	1452	Securities measured at fair value through other comprehensive income;

for the amount of the transaction on sale of securities measured at fair value through other comprehensive income:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
Cr	1452	Securities measured at fair value through other comprehensive income
	1746	Accrued income on securities measured at fair value through other comprehensive income;

for the amount of difference, in case the transaction amount on sale of securities measured at fair value through other comprehensive income exceeds their book value:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
Cr	4510	Income on purchase and sale of securities;

for the amount of difference, in case the book value of securities measured at fair value through other comprehensive income exceeds the transaction amount on sale of securities:


Dr	5510	Expenses on purchase and sale of securities
Cr	1452	Securities measured at fair value through other comprehensive income;

for the amount of reserves (provisions) for expected credit losses on securities:


Dr	3562	Reserves (provisions) for expected credit losses on securities measured at fair value through other comprehensive income (liability)
Cr	3561	Revaluation reserves for securities measured at fair value through other comprehensive income;

for the amount of income from revaluation of debt securities at fair value:


Dr	3561	Revaluation reserves for securities measured at fair value through other comprehensive income
Cr	4733	Income from change in value of securities measured at fair value through other comprehensive income;

for the amount of expenses from revaluation of debt securities at fair value:


Dr	5733	Expenses from change in value of securities measured at fair value through other comprehensive income
Cr	3561	Revaluation reserves for securities measured at fair value through other comprehensive income;

for the amount of income from revaluation of equity securities at fair value:


Dr	3561	Revaluation reserves of securities measured at fair value through other comprehensive income
Cr	3599	Undistributed net profit (uncovered loss);

for the amount of expenses from the revaluation of equity securities at fair value:


Dr	3599	Undistributed net profit (uncovered loss)
Cr	3561	Revaluation reserves of securities measured at fair value through other comprehensive income.

Upon redemption by the issuer of debt securities measured at fair value through other comprehensive income, after accrual of remuneration, amortization of premium (discount), and revaluation of debt securities at fair value in accordance with paragraphs 61 and 62 of the Instruction, the following accounting entries are made:

1) for the amount of money received from the issuer of debt securities:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
Cr	1452	Securities measured at fair value through other comprehensive income
	1746	Accrued income on securities measured at fair value through other comprehensive income;

2) for the amount of reserves (provisions) for expected credit losses:


Dr	3562	Reserves (provisions) for expected credit losses on securities measured at fair value through other comprehensive income
Cr	3561	Revaluation reserves of securities measured at fair value through other comprehensive income;

3) for the amount of income from revaluation of debt securities at fair value:


Dr	3561	Revaluation reserves of securities measured at fair value through other comprehensive income
Cr	4733	Income from changes in the value of securities measured at fair value through other comprehensive income;

4) for the amount of expenses from revaluation of debt securities at fair value:


Dr	5733	Expenses from changes in the value of securities measured at fair value through other comprehensive income
Cr	3561	Revaluation reserves of securities measured at fair value through other comprehensive income.

When creating (increasing) reserves (provisions) for expected credit losses on debt securities measured at fair value through other comprehensive income, the following accounting entry is made:


Dr	5464	Expenses for forming reserves (provisions) on securities
Cr	3562	Reserves (provisions) for expected credit losses on securities measured at fair value through other comprehensive income.

When reducing (canceling) reserves (provisions) for expected credit losses on debt securities measured at fair value through other comprehensive income, the following accounting entry is made:


Dr	3562	Reserves (provisions) for expected credit losses on securities measured at fair value through other comprehensive income
Cr	4954	Income from restoration of reserves (provisions) created for securities.

Paragraph 3. Accounting for purchased securities measured at amortized cost

When purchasing debt securities measured at amortized cost, the following accounting entries are made:

1) for the fair value of securities (not exceeding their nominal value) taking into account transaction costs:


Dr	1481	Securities measured at amortized cost
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts;

2) for the amount of premium:


Dr	1483	Premium on securities measured at amortized cost
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts;

3) for the amount of discount:


Dr	1481	Securities measured at amortized cost
Cr	1482	Discount on securities measured at amortized cost;

4) for the amount of remuneration accrued by the previous holder:


Dr	1745	Accrued income on securities measured at amortized cost
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts.

When accruing remuneration and amortizing premium (discount) on purchased debt securities with the frequency established by the bank's accounting policy, the following accounting entries are made:

1) for the amount of remuneration:


Dr	1745	Accrued income on securities measured at amortized cost
Cr	4481	Income related to receiving remuneration on securities measured at amortized cost;

2) for the amount of premium:


Dr	5308	Expenses for amortization of premium on securities measured at amortized cost
Cr	1483	Premium on securities measured at amortized cost;

3) for the amount of discount:


Dr	1482	Discount on securities measured at amortized cost
Cr	4482	Income from amortization of discount on securities measured at amortized cost.

Upon redemption by the issuer of accrued remuneration on debt securities, the following accounting entry is made:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
Cr	1745	Accrued income on securities measured at amortized cost.

Upon sale of debt securities after accrual of declared remuneration and amortization of premium (discount) of debt securities in accordance with paragraph 68 of the Instruction, the following accounting entries are made:

1) for the amount of unamortized premium:


Dr	1481	Securities measured at amortized cost
Cr	1483	Premium on securities measured at amortized cost;

2) for the amount of unamortized discount:


Dr	1482	Discount on securities measured at amortized cost
Cr	1481	Securities measured at amortized cost;

3) for the amount of formed reserves (provisions) for expected credit losses:


Dr	1486	Reserves (provisions) on securities measured at amortized cost
Cr	1481	Securities measured at amortized cost;

4) for the amount of the transaction for the sale of securities measured at amortized cost:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
Cr	1481	Securities measured at amortized cost
	1745	Accrued income on securities measured at amortized cost;

5) for the amount of the difference, in case the sale price of securities measured at amortized cost exceeds their carrying amount:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
Cr	4510	Income from purchase and sale of securities;

6) for the amount of the difference, in case the carrying amount of securities measured at amortized cost exceeds the sale price:


Dr	5510	Expenses from purchase and sale of securities
Cr	1481	Securities measured at amortized cost.

When creating (increasing) reserves (provisions) for expected credit losses on debt securities measured at amortized cost, the following accounting entry is made:


Dr	5464	Expenses for forming reserves (provisions) on securities
Cr	1486	Reserves (provisions) on securities measured at amortized cost.

When reducing (canceling) reserves (provisions) for expected credit losses on debt securities measured at amortized cost, the following accounting entry is made:


Dr	1486	Reserves (provisions) on securities measured at amortized cost
Cr	4954	Income from restoration of reserves (provisions) created for securities.

Upon redemption by the issuer of the value of debt securities after accrual of declared remuneration and amortization of premium or discount, for the amount of money received from the issuer of debt securities, the following accounting entry is made:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
Cr	1481	Securities measured at amortized cost
	1745	Accrued income on securities measured at amortized cost

When writing off impaired securities against formed reserves (provisions), the following accounting entry is made:


Dr	1486	Reserves (provisions) on securities measured at amortized cost
Cr	1481	Securities measured at amortized cost
	1745	Accrued income on securities measured at amortized cost;

For the amount of the unamortized part of discount and/or premium, accounting entries are made in accordance with paragraph 70 of the Instruction.

Paragraph 4. Accounting for securities issued by the bank into circulation

When issuing securities by the bank into circulation, the following accounting entries are made:

1) for the amount of bond realization (not exceeding their nominal value):


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
Cr	2301	Bonds issued into circulation
	2303	Other securities issued into circulation
	2406	Subordinated bonds;

2) for the amount of premium:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
Cr	2304	Premium on securities issued into circulation
	2403	Premium on subordinated bonds issued into circulation;

3) for the amount of discount:


Dr	2305	Discount on securities issued into circulation
	2404	Discount on subordinated bonds issued into circulation
Cr	2301	Bonds issued into circulation
	2303	Other securities issued into circulation
	2406	Subordinated bonds.

When accruing remuneration and amortizing premium (discount) on securities issued by the bank into circulation with the frequency established by the bank's accounting policy, the following accounting entries are made:

for the amount of remuneration:


Dr	5301	Expenses related to payment of remuneration on bonds issued into circulation
	5303	Expenses related to payment of remuneration on other securities issued into circulation
	5406	Expenses related to payment of remuneration on subordinated bonds
Cr	2730	Accrued expenses on securities issued into circulation
	2756	Accrued expenses on subordinated bonds;

for the amount of premium amortization:


Dr	2304	Premium on securities issued into circulation
	2403	Premium on subordinated bonds issued into circulation
Cr	4454	Income from amortization of premium on securities issued into circulation
	4455	Income from amortization of premium on subordinated bonds issued into circulation;

for the amount of discount amortization:


Dr	5307	Expenses for amortization of discount on securities issued into circulation
	5404	Expenses for amortization of discount on subordinated bonds issued into circulation
Cr	2305	Discount on securities issued into circulation
	2404	Discount on subordinated bonds issued into circulation.

Upon redemption by the bank of accrued remuneration on securities issued into circulation, the following accounting entry is made:


Dr	2730	Accrued expenses on securities issued into circulation
	2756	Accrued expenses on subordinated bonds
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts.

Upon redemption by the bank of securities issued into circulation after accrual of remuneration and amortization of premium/discount, for the amount of money paid by the bank, the following accounting entry is made:


Dr	2301	Bonds issued into circulation
	2303	Other securities issued into circulation
	2406	Subordinated bonds
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts.

Chapter 6. Accounting for Repo and Reverse Repo Transactions

When carrying out repo transactions, for the amount of the transaction, the following accounting entry is made:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2255	"Repo" operations with securities.

When accruing expenses in the form of remuneration for a "Repo" operation, the following accounting entry is made:


Dr	5250	Expenses for "Repo" operations with securities
Cr	2725	Accrued expenses for "Repo" operations with securities.

Upon receipt of previously transferred securities under a repo operation for the amount of accrued expenses in the form of remuneration for the repo operation and the amount of closing the repo operation (closing price of the deal established at the time of concluding this deal), the following accounting entry is made:


Dr	2255	"Repo" operations with securities
	2725	Accrued expenses for "Repo" operations with securities
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

When carrying out a reverse repo operation (purchase of securities), for the amount of the operation, the following accounting entry is made:


Dr	1461	"Reverse Repo" operations with securities
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

When accruing remuneration for a reverse "Repo" operation, the following accounting entry is made:


Dr	1748	Accrued income on "Repo" operations with securities
Cr	4465	Income from "Repo" operations with securities.

Upon sale by the accepting party of securities accepted under a "reverse repo" operation as collateral, the following accounting entry is made:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2257	Obligation to return securities accepted under a "Repo" operation.

Upon receipt of remuneration from the issuer on securities accepted under a "reverse repo" operation as collateral, the following accounting entry is made:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2256	Liability in the form of remuneration received on securities transferred under "reverse repo" operations.

When revaluing the obligation to return securities accepted under a "reverse repo" operation as collateral, the following accounting entries are made:

for the amount of negative adjustment of the liability value:


Dr	5260	Expenses from revaluation of obligation to return securities accepted under "reverse repo" operations
Cr	2257	Obligation to return securities accepted under a "Repo" operation;

for the amount of positive adjustment of the liability value:


Dr	2257	Obligation to return securities accepted under a "Repo" operation
Cr	4466	Income from revaluation of obligation to return securities accepted under a "Repo" operation.

Upon transfer of previously received securities under a "reverse repo" operation for the amount of accrued remuneration for the "reverse repo" operation and the amount of closing the "reverse repo" operation (closing price of the deal established at the time of concluding this deal), the following accounting entry is made:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.
Cr	1461	"Reverse Repo" operations with securities
	1748	Accrued income on "Repo" operations with securities.

Chapter 7. Accounting for Operations on Purchase and Sale of Refined Precious Metals

When purchasing refined precious metals for the acquisition cost including transaction costs, the following accounting entry is made:


Dr	1011	Refined precious metals
	1012	Refined precious metals in transit
	1013	Refined precious metals placed on metal accounts
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

In case acquired refined precious metals are revalued at fair value according to the organization's accounting policy, the following accounting entries are made:

1) if the fair value of refined precious metals is higher than their carrying amount:


Dr	1011	Refined precious metals
	1012	Refined precious metals in transit
	1013	Refined precious metals placed on metal accounts
Cr	4704	Income from revaluation of refined precious metals;

2) if the carrying amount of refined precious metals is higher than their fair value:


Dr	5704	Expenses from revaluation of refined precious metals
Cr	1011	Refined precious metals
	1012	Refined precious metals in transit
	1013	Refined precious metals placed on metal accounts.

Upon sale of refined precious metals after revaluation at fair value in accordance with paragraph 89 of the Instruction, the following accounting entries are made:

1) for the amount of write-off of refined precious metals:


Dr	5540	Expenses for write-off of carrying amount of refined precious metals
Cr	1011	Refined precious metals
	1012	Refined precious metals in transit
	1013	Refined precious metals placed on metal accounts;

2) for the amount of the concluded transaction for the sale of refined precious metals:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	4540	Income from sale of refined precious metals.

Chapter 8. Accounting for Operations with Derivative Financial Instruments

Paragraph 1. Accounting for Forward Deal Operations

On the day of concluding a forward deal, for the amount of contingent claims and contingent liabilities, in accordance with the terms of the forward deal for purchase and/or sale of the underlying asset, the following accounting entries are made:


Dr	6205	Contingent claims for purchase of securities
	6305	Contingent claims for sale of securities
	6350	Contingent claims for other derivative financial instruments
	6405	Contingent claims for purchase and sale of foreign currency
	6415	Contingent claims for purchase and sale of refined precious metals
Cr	6705	Contingent liabilities for purchase of securities
	6805	Contingent liabilities for sale of securities
	6850	Contingent liabilities for other derivative financial instruments
	6905	Contingent liabilities for purchase and sale of foreign currency
	6915	Contingent liabilities for purchase and sale of refined precious metals.

When revaluing a forward deal for purchase and/or sale of foreign currency at fair value with the frequency established by the bank's accounting policy, the following accounting entries are made:

1) for the amount of positive change in the fair value of the forward deal:


Dr	1892	Claims for forward operations
Cr	4560	Income from revaluation of forward operations on securities
	4570	Income from revaluation of forward operations on foreign currency
	4580	Income from revaluation of forward operations on refined precious metals
	4594	Income from revaluation of operations with other derivative financial instruments;

2) for the amount of negative change in the fair value of the forward deal:


Dr	5560	Expenses from revaluation of forward operations on securities
	5570	Expenses from revaluation of forward operations on foreign currency
	5580	Expenses from revaluation of forward operations on refined precious metals
	5594	Expenses from revaluation of operations with other derivative financial instruments
Cr	2892	Liabilities for forward operations;

3) for the amount of positive/negative adjustment of the fair value of the forward deal:


Dr	2892	Forward Transaction Liabilities
Cr	1892	Forward Transaction Claims.

On the date of closing an open position and/or execution of a forward transaction, the following accounting entries are made:

1) for the amount of conditional claims/liabilities in accordance with the terms of the forward transaction for the purchase and/or sale of the underlying asset:


Dr	6705	Conditional liabilities for the purchase of securities
	6805	Conditional liabilities for the sale of securities
	6850	Conditional liabilities for other derivative financial instruments
	6905	Conditional liabilities for the purchase and sale of foreign currency
	6915	Conditional liabilities for the purchase and sale of refined precious metals
Cr	6205	Conditional claims for the purchase of securities
	6305	Conditional claims for the sale of securities
	6350	Conditional claims for other derivative financial instruments
	6405	Conditional claims for the purchase and sale of foreign currency
	6415	Conditional claims for the purchase and sale of refined precious metals;

2) upon repayment by the bank or counterparty of the value of the forward transaction (closing an open position) in cash on a net basis:

for negative value of the forward transaction:


Dr	2892	Forward Transaction Liabilities
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities;

for positive value of the forward transaction:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	1892	Forward Transaction Claims;

3) upon execution of the forward transaction for the purchase of the underlying asset:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	1452	Securities measured at fair value through other comprehensive income
	1481	Securities measured at amortized cost
	1201	Securities measured at fair value through profit or loss
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	1892	Forward Transaction Claims
	2203	Current accounts of legal entities;

4) upon execution of the forward transaction for the sale of the underlying asset:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2892	Forward Transaction Liabilities
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	1201	Securities measured at fair value through profit or loss
	1452	Securities measured at fair value through other comprehensive income
	1481	Securities measured at amortized cost.

Paragraph 2. Accounting for Futures Transactions

On the day of concluding a futures transaction for the purchase or sale of the underlying asset, the following accounting entry is made for the amount of conditional claims and conditional liabilities in accordance with the terms of the futures transaction:


Dr	6210	Conditional claims for futures operations
Cr	6710	Conditional liabilities for futures operations.

Upon payment of margin in accordance with the terms of the futures transaction, the following accounting entry is made:


Dr	1852	Settlements with professional participants of the securities market
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities.

Upon revaluation of the futures transaction for the purchase and/or sale of the underlying asset at fair value, the following accounting entries are made:

1) for the amount of positive change in the fair value of the futures transaction:


Dr	1891	Claims for futures operations
Cr	4590	Income from revaluation of financial futures;

2) for the amount of negative change in the fair value of the futures transaction:


Dr	5590	Expenses from revaluation of financial futures
Cr	2891	Liabilities for futures operations;

3) for the amount of recorded positive (negative) adjustment to the fair value of the futures transaction:


Dr	2891	Liabilities for futures operations
Cr	1891	Claims for futures operations.

Upon payment by the bank to the counterparty/counterparty to the bank of the margin amount, the following accounting entries are made:

1) for the amount of margin additionally paid by the bank:


Dr	1852	Settlements with professional participants of the securities market
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities;

2) for the amount of margin received from the counterparty:


Dr	1852	Settlements with professional participants of the securities market
Cr	2852	Settlements with professional participants of the securities market;

3) upon write-off of allowable recorded margin from the account opened at the stock exchange/broker:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	1852	Settlements with professional participants of the securities market;

4) for the amount of margin received by the stock exchange/broker:


Dr	2852	Settlements with professional participants of the securities market
Cr	1852	Settlements with professional participants of the securities market.

On the date of closing the open position of the futures transaction, the following accounting entries are made:

1) for the amount of conditional claims and conditional liabilities in accordance with the terms of the futures transaction for the purchase and/or sale of the underlying asset:


Dr	6710	Conditional liabilities for futures operations
Cr	6210	Conditional claims for futures operations;

2) upon repayment by the bank or counterparty of the value of the futures transaction (closing an open position) in cash on a net basis:


Dr	2891	Liabilities for futures operations
	2852	Settlements with professional participants of the securities market
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	1852	Settlements with professional participants of the securities market
	2203	Current accounts of legal entities.

Paragraph 3. Accounting for Option Transactions

On the day of acquiring a "call/put" option for the purchase/sale of the underlying asset, the following accounting entries are made:

1) for the amount of conditional claims and conditional liabilities in accordance with the terms of the acquired "call/put" option:


Dr	6225	Conditional claims for acquired option transactions - "call/put"
Cr	6725	Conditional liabilities for acquired option transactions - "call/put" - contra-account;

2) for the amount of premium paid for the acquired "call/put" option:


Dr	1893	Claims for option operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities.

With the frequency established by the bank's accounting policy, as well as on the date of exercise of the "call/put" option, the acquired "call/put" option is revalued at fair value and the following accounting entries are made:

1) for the amount of positive change in the fair value of the acquired "call/put" option:


Dr	1893	Claims for option operations
Cr	4591	Income from revaluation of option operations;

2) for the amount of negative change in the fair value of the acquired option:


Dr	5591	Expenses from revaluation of option operations
Cr	1893	Claims for option operations.

On the date of closing the open position upon exercise of the acquired "call/put" option, the following accounting entries are made:

1) for the amount of conditional claims and conditional liabilities under the terms of the acquired "call/put" option:


Dr	6725	Conditional liabilities for acquired option transactions - "call/put" - contra-account
Cr	6225	Conditional claims for acquired option transactions - "call/put";

2) upon repayment of the value of the "call/put" option (closing an open position) in cash:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	1893	Claims for option operations;

3) upon acquisition of the underlying asset under the terms of the acquired "call" option:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	1201	Securities measured at fair value through profit or loss
	1452	Securities measured at fair value through other comprehensive income
	1481	Securities measured at amortized cost
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	1893	Claims for option operations
	2203	Current accounts of legal entities;

4) upon sale of the underlying asset under the terms of the acquired "put" option:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	1201	Securities measured at fair value through profit or loss
	1452	Securities measured at fair value through other comprehensive income
	1481	Securities measured at amortized cost
	1893	Claims for option operations.

On the day of selling a "call/put" option for the purchase/sale of the underlying asset, the following accounting entries are made:

1) for the amount of conditional claims and conditional liabilities under the terms of the sold "call/put" option:


Dr	6325	Conditional claims for sold option transactions - "call/put" - contra-account
Cr	6825	Conditional liabilities for sold option transactions - "call/put";

2) for the amount of premium received for the sold "call/put" option:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	2893	Liabilities for option operations.

With the frequency established by the bank's accounting policy, as well as on the date of exercise of the option transaction, the sold "call/put" option is revalued at fair value, and the following accounting entries are made:

1) for the amount of positive change in the fair value of the sold "call/put" option:


Dr	2893	Liabilities for option operations
Cr	4591	Income from revaluation of option operations;

2) for the amount of negative change in the fair value of the sold "call/put" option:


Dr	5591	Expenses from revaluation of option operations
Cr	2893	Liabilities for option operations.

On the date of closing the open position, upon exercise of the sold "call/put" option, the following accounting entries are made:

1) for the amount of conditional claims and conditional liabilities under the terms of the sold "call/put" option:


Dr	6825	Conditional liabilities for sold option transactions - "call/put"
Cr	6325	Conditional claims for sold option transactions - "call/put" - contra-account;

2) upon repayment of the value of the "call/put" option (closing an open position) in cash:


Dr	2893	Liabilities for option operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities;

3) upon sale of the underlying asset under the terms of the sold "call" option:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2893	Liabilities for option operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	1201	Securities measured at fair value through profit or loss
	1452	Securities measured at fair value through other comprehensive income
	1481	Securities measured at amortized cost;

4) upon acquisition of the underlying asset under the terms of the sold "put" option:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	1201	Securities measured at fair value through profit or loss
	1452	Securities measured at fair value through other comprehensive income
	1481	Securities measured at amortized cost
	2893	Liabilities for option operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities.

Paragraph 4. Accounting for Swap Transactions

On the day of concluding a currency swap transaction for the purchase of foreign currency with reverse sale on spot plus forward terms based on the transaction passport, the following accounting entries are made:

1) for the amount of claims and liabilities in tenge and foreign currency:


Dr	1895	Claims for swap operations
Cr	2895	Liabilities for swap operations;

2) in case if the purchase rate is lower than the book rate:


Dr	1895	Claims for swap operations
Cr	4895	Income from swap operations;

3) in case if the purchase rate is higher than the book rate:


Dr	5895	Expenses from swap operations
Cr	2895	Liabilities for swap operations;

4) for the amount of conditional claims and liabilities for the reverse sale of foreign currency:


Dr	6405	Conditional claims for the purchase and sale of foreign currency (separate ledger account for the currency swap transaction)
Cr	6905	Conditional liabilities for the purchase and sale of foreign currency (separate ledger account for the currency swap transaction).

On the valuation date upon opening the swap transaction, the following accounting entries are made:

for the amount of acquired foreign currency:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	1895	Claims for swap operations;

for the amount in tenge:


Dr	2895	Liabilities for swap operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities.

Upon revaluation of the currency swap transaction at fair value, the following accounting entries are made:

1) for the amount of positive difference:


Dr	1895	Claims for swap operations
Cr	4593	Income from revaluation of swap operations;

2) for the amount of negative difference:


Dr	5593	Expenses from revaluation of swap operations
Cr	2895	Liabilities for swap operations;

3) for the amount of claims and liabilities:


Dr	2895	Liabilities for swap operations
Cr	1895	Claims for swap operations.

On the valuation date upon closing the currency swap transaction, the following accounting entries are made:

for the amount of tenge received for the realized foreign currency and for the amount of realized foreign currency:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2895	Liabilities for swap operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	1895	Claims for swap operations;

for the amount of conditional claims and liabilities for the reverse sale of foreign currency, the following accounting entries are made:


Dr	6905	Conditional liabilities for the purchase and sale of foreign currency (separate ledger account for the currency swap transaction)
Cr	6405	Conditional claims for the purchase and sale of foreign currency (separate ledger account for the currency swap transaction).

On the day of concluding a currency swap transaction for the sale of foreign currency with reverse purchase on spot plus forward terms, the following accounting entries are made:

for the sale of foreign currency:

1) for the amount of claims and liabilities in tenge and foreign currency:


Dr	1895	Claims for swap operations
Cr	2895	Liabilities for swap operations;

2) in case if the sale rate is lower than the book rate:


Dr	5895	Expenses from swap operations
Cr	2895	Liabilities for swap operations;

3) in case if the sale rate is higher than the book rate:


Dr	1895	Claims for swap operations
Cr	4895	Income from swap operations;

4) for the amount of conditional claims in foreign currency and liabilities in tenge for the reverse purchase of foreign currency:


Dr	6405	Conditional claims for the purchase and sale of foreign currency (separate ledger account for the currency swap transaction)
Cr	6905	Conditional liabilities for the purchase and sale of foreign currency (separate ledger account for the currency swap transaction).

On the valuation date upon opening the currency swap transaction, the following accounting entries are made:

1) for the amount of realized foreign currency:


Dr	2895	Liabilities for swap operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities;

2) for the amount of money in tenge received for the realized foreign currency:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	1895	Claims for swap operations.

Upon revaluation of the currency swap transaction at fair value, the following accounting entries are made:

1) for the amount of positive difference:


Dr	1895	Claims for swap operations
Cr	4593	Income from revaluation of swap operations;

2) for the amount of negative difference:


Dr	5593	Expenses from revaluation of swap operations
Cr	2895	Liabilities for swap operations;

3) for the amount of claims and liabilities:


Dr	2895	Liabilities for swap operations
Cr	1895	Claims for swap operations.

On the valuation date upon closing the currency swap transaction, the following accounting entries are made:

1) for the amount of tenge spent on the purchase of foreign currency and for the amount of acquired foreign currency:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2895	Liabilities for swap operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	1895	Claims for swap operations;

2) for the amount of conditional claims and liabilities for the reverse purchase of foreign currency, the following accounting entries are made:


Dr	6905	Conditional liabilities for the purchase and sale of foreign currency (separate ledger account for the currency swap transaction)
Cr	6405	Conditional claims for the purchase and sale of foreign currency (separate ledger account for the currency swap transaction).

On the day of concluding an interest rate swap transaction, the following accounting entries are made:

1) for the amount of conditional claims and conditional liabilities upon purchase of the interest rate swap:


Dr	6240	Interest Rate Swap
Cr	6740	Interest Rate Swap;

2) for the amount of conditional claims and conditional liabilities upon sale of the interest rate swap:


Dr	6240	Interest Rate Swap
Cr	6740	Interest Rate Swap.

Upon revaluation of the interest rate swap at fair value, the following accounting entries are made:

1) for the amount of positive difference:


Dr	1895	Claims for swap operations (corresponding subaccount for accounting of liabilities for the interest rate swap transaction)
Cr	4593	Income from revaluation of swap operations;

2) for the amount of negative difference:


Dr	5593	Expenses from revaluation of swap operations
Cr	2895	Liabilities for swap operations (corresponding subaccount for accounting of liabilities for the interest rate swap transaction);

3) for the amount of recorded positive/negative adjustment to the fair value of the interest rate swap transaction:


Dr	2895	Liabilities for swap operations (corresponding subaccount for accounting of liabilities for the interest rate swap transaction)
Cr	1895	Claims for swap operations (corresponding subaccount for accounting of claims for the interest rate swap transaction).

When accruing remuneration for a transaction involving an interest rate swap, the following accounting entries are made:

1) for the amount of remuneration payable:


Dr	5091	Other expenses related to the payment of remuneration for transactions with other banks
Cr	2727	Accrued expenses for transactions with derivative financial instruments;

2) for the amount of remuneration receivable:


Dr	1753	Accrued income from transactions with derivative financial instruments
Cr	4091	Other income related to receiving remuneration for transactions with other banks.

On the date of periodic payments in accordance with the terms of the interest rate swap transaction, the following accounting entries are made:

for the amount of received remuneration:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	1753	Accrued income from transactions with derivative financial instruments;

for the amount of paid remuneration:


Dr	2727	Accrued expenses for transactions with derivative financial instruments
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities.

On the expiration date of the interest rate swap transaction, the following accounting entries are made:

1) for the amount of contingent assets and contingent liabilities upon purchase of an interest rate swap:


Dr	6740	Interest Rate Swap
Cr	6240	Interest Rate Swap;

2) for the amount of contingent assets and contingent liabilities upon sale of an interest rate swap:


Dr	6740	Interest Rate Swap
Cr	6240	Interest Rate Swap.

Chapter 9. Accounting for Hedging Operations

Paragraph 1. Cash Flow Hedge Accounting

Cash flow hedge accounting is carried out using an interest rate swap concluded as a hedging instrument and acquired/placed debt securities as the hedged item. In the event of cash flow hedging using other financial instruments, accounting is carried out in the manner provided by this paragraph and using balance sheet accounts provided by the Instruction for accounting for the corresponding financial instruments.
When accruing remuneration for an acquired asset or placed obligation, the following accounting entries are made:

1) for the acquired asset:


Dr	1744	Accrued income from securities measured at fair value through profit or loss
	1746	Accrued income from securities measured at fair value through other comprehensive income
Cr	4201	Income related to receiving remuneration for securities measured at fair value through profit or loss
	4452	Income related to receiving remuneration for securities measured at fair value through other comprehensive income;

1) for the placed obligation:


Dr	5301	Expenses related to the payment of remuneration for bonds issued
Cr	2730	Accrued expenses for issued securities.

When revaluing the hedging instrument at fair value, the following accounting entries are made:

1) for the positive difference:


Dr	1895	Claims from swap operations
Cr	3589	Reserves for other revaluation;

1) for the negative difference:


Dr	3589	Reserves for other revaluation
Cr	2895	Liabilities from swap operations.

Upon receipt of accrued income in the form of remuneration for the hedged item, the following accounting entry is made:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1744	Accrued income from securities measured at fair value through profit or loss
	1746	Accrued income from securities measured at fair value through other comprehensive income;

for the payment of accrued expenses for the hedged item:


Dr	2730	Accrued expenses for issued securities
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

As periodic settlements under the swap transaction are carried out, the following accounting entries are made:

1) for the amount received from the counterparty:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	4201	Income related to receiving remuneration for securities measured at fair value through profit or loss
	4452	Income related to receiving remuneration for securities measured at fair value through other comprehensive income;

2) for the amount paid to the counterparty:


Dr	5301	Expenses related to the payment of remuneration for bonds issued
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Paragraph 2. Fair Value Hedge Accounting

Fair value hedge accounting is carried out in the following order:

1) accounting for income and expenses from revaluing the hedging instrument at fair value is carried out similarly to the accounting for derivative financial instruments provided by Chapter 8 of the Instruction;

2) in financial statements, income and expenses for hedging instruments are reflected in the same line item of the statement of profit or loss where income and expenses from the hedged item are presented. Income and expenses relating to the ineffective part of the hedging operation are reflected in other income and expense items.

Accounting for net investment hedging is carried out similarly to cash flow hedge accounting provided by this chapter.

Chapter 10. Accounting for Payment Card and Traveler's Check Operations

Paragraph 1. Accounting for Payment Card Operations

When paying for the manufacture of a payment card based on a contract for the manufacture of payment cards concluded with a payment card manufacturing organization, the following accounting entry is made:


Dr	1867	Other debtors for non-core activities
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

Upon receipt of payment cards from a payment card manufacturing organization or an issuing bank, the following accounting entry is made for the cost of the received payment cards:


Dr	5922	Other expenses from non-core activities
Cr	1867	Other debtors for non-core activities.

When crediting/transferring money to a client's current account, the following accounting entry is made:


Dr	1001	Cash in cash desk
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

When accruing commission remuneration for ATM servicing of a payment card and for other types of services, the following accounting entry is made:


Dr	1810	Accrued commission income
Cr	4608	Other commission income
	4619	Commission income for payment card servicing.

On the date of payment of the accrued remuneration for ATM servicing of a payment card, the following accounting entry is made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1810	Accrued commission income.

When a client pays for goods and/or services using a payment card, the following accounting entry is made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities.

If the payment card is debit-credit, accounting for operations on crediting/debiting money to/from the current account within the debit balance of the payment card is similar to the procedure provided for in paragraphs 127 to 130 of the Instruction.
When issuing a credit card to a client, the following accounting entries are made:

for the commission amount:


Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	4608	Other commission income
	4619	Commission income for payment card servicing;

for the credit limit provided to clients:


Dr	1403	Accounts for client credit cards
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

When creating reserves (provisions) to cover losses from impairment of a credit card, accounting entries are made as provided for in paragraph 47 of the Instruction.

Subsequently, when reducing reserves (provisions), repayment, or write-off of the debt for a credit card from the balance sheet, accounting entries are made as provided for in paragraphs 48, 49 of the Instruction.

When a client makes a payment on a credit card for the amount of money, the following accounting entry is made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities.

When accruing remuneration for bank loans provided via a credit card, the following accounting entry is made:


Dr	1740	Accrued income from loans and financial leasing provided to clients
Cr	4403	Income related to receiving remuneration from client credit cards.

When a client repays the bank the amount of accrued remuneration for a bank loan, the following accounting entry is made:


Dr	1001	Cash in cash desk
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1403	Accounts for client credit cards
	1740	Accrued income from loans and financial leasing provided to clients.

Upon expiration or termination of a bank loan agreement concluded between a client and a bank, the following accounting entry is made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1403	Accounts for client credit cards.

Paragraph 2. Accounting for Traveler's Check Operations

When acquiring traveler's checks, the following accounting entries are made:


Dr	1008	Money in traveler's checks
Cr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks,

simultaneously in off-balance sheet accounting:


Debit	7339	Various valuables and documents.

When selling traveler's checks, the following accounting entry is made:


Dr	1001	Cash in cash desk
Cr	1008	Money in traveler's checks,

simultaneously in off-balance sheet accounting:


Credit	7339	Various valuables and documents.

For the commission income amount on traveler's check operations, the following accounting entry is made:


Dr	1001	Cash in cash desk
Cr	4608	Other commission income.

When a bank accepts traveler's checks for collection, the following accounting entries are made:

1) upon recording the conditional cost of blank sheets of paid traveler's checks in off-balance sheet accounting:


Debit	7339	Various valuables and documents;

2) for the commission income amount on traveler's check operations:


Dr	1001	Cash in cash desk
Cr	4608	Other commission income;

3) for the coverage amount received on the traveler's check accepted for collection and credited to the client's current account:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

4) upon writing off the conditional cost of traveler's check blanks from off-balance sheet accounting:


Credit	7339	Various valuables and documents.

Chapter 11. Accounting for Bank Guarantee Operations

Paragraph 1. Accounting for Bank Guarantees Issued Without Collateral for Client Obligation Performance

When issuing a bank guarantee without collateral for client obligations, the following accounting entries are made:

1) for the amount of contingent claims and obligations on the issued bank guarantee:


Dr	6055	Possible claims on issued or confirmed guarantees
Cr	6555	Possible obligations on issued or confirmed guarantees;

2) for the fair value of the issued bank guarantee:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	2869	Issued guarantees.

When amortizing the initially recognized liability for the issued bank guarantee, the following accounting entry is made:


Dr	2869	Issued guarantees
Cr	4606	Commission income for guarantee transaction services.

Upon expiration of the validity period of a bank guarantee, annulment, or termination of the guarantee agreement, the following accounting entries are made:

1) for the amount of contingent obligations on the issued bank guarantee:


Dr	6555	Possible obligations on issued or confirmed guarantees
Cr	6055	Possible claims on issued or confirmed guarantees;

2) for the amount of unamortized commission remuneration:


Dr	2869	Issued guarantees
Cr	4606	Commission income for guarantee transaction services.

When creating a reserve to settle the obligation on an issued bank guarantee, the following accounting entries are made:


Dr	5465	Expenses for forming reserves (provisions) for contingent liabilities
Cr	2869	Issued guarantees.

When reducing a previously recognized reserve for settling the obligation on an issued bank guarantee by the amount of the reserve reduction, the following accounting entry is made:


Dr	2869	Issued guarantees
Cr	4958	Income from restoration of reserves (provisions) created for contingent liabilities.

Upon receipt by the bank of a creditor's claim for payment of the bank guarantee amount or its part, the following accounting entries are made:

for the payment amount:


Dr	2869	Issued guarantees
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities,

simultaneously, for the amount of reduction of contingent obligations on the issued bank guarantee:


Dr	6555	Possible obligations on issued or confirmed guarantees
Cr	6055	Possible claims on issued or confirmed guarantees.

If the guarantee agreement provides for reimbursement by the client of the amount paid by the bank on behalf of its creditor, the following accounting entry is made:


Dr	1861	Debtors for guarantees
Cr	4958	Income from restoration of reserves (provisions) created for contingent liabilities.

When a client reimburses the amount paid by the bank under a bank guarantee, the following accounting entry is made for the amount of actually received money:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities
Cr	1861	Debtors for guarantees.

Paragraph 2. Accounting for Bank Guarantees Issued Against Cash Collateral

When issuing a bank guarantee against cash collateral, the following accounting entries are made:

for the amount of contingent obligations on the issued bank guarantee:


Dr	6055	Possible claims on issued or confirmed guarantees
Cr	6555	Possible obligations on issued or confirmed guarantees;

for the amount of money accepted as collateral for client obligations under the guarantee agreement:


Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities
Cr	2223	Deposit serving as collateral for legal entity obligations.

Simultaneously, on the bank's balance sheet, an accounting entry is made as provided for in sub-item 2) of paragraph 142 of the Instruction, for the fair value amount of the bank guarantee.

With the frequency established by the bank's accounting policy, amortization of the initially recognized liability for the covered (secured) bank guarantee is performed, and an accounting entry is made as provided for in paragraph 143 of the Instruction.
Upon expiration of the validity period of a bank guarantee without a creditor's claim being presented, annulment, or termination of the guarantee agreement, the following accounting entries are made:

1) for the amount of money previously accepted as collateral for client obligations under the guarantee agreement:


Dr	2223	Deposit serving as collateral for legal entity obligations
Cr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities;

2) for the amount of contingent obligations on the issued bank guarantee:


Dr	6555	Possible obligations on issued or confirmed guarantees
Cr	6055	Possible claims on issued or confirmed guarantees;

3) for the amount of unamortized commission remuneration:


Dr	2869	Issued guarantees
Cr	4606	Commission income for guarantee transaction services.

Upon receipt of a creditor's claim for payment of the bank guarantee amount, the following accounting entries are made:

1) for the payment amount:


Dr	1861	Debtors for guarantees
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities;

2) upon reimbursement of the amount of the bank's fulfilled obligation from money accepted as collateral for client obligations under the guarantee agreement:


Dr	2223	Deposit serving as collateral for legal entity obligations
Cr	1861	Debtors for guarantees;

3) for the amount of contingent obligations on the issued guarantee:


Dr	6555	Possible obligations on issued or confirmed guarantees
Cr	6055	Possible claims on issued or confirmed guarantees.

Paragraph 3. Accounting for Bank Guarantees Issued Against Client Property Collateral (Excluding Cash)

When issuing a bank guarantee against client property collateral (excluding cash), accounting entries are made as provided for in paragraph 142 of the Instruction, as well as the following accounting entries:

for the cost of the pledged property:


Debit	7250	Property accepted as collateral (pledge) for client obligations;

for the conditional cost of title documents for the pledged item (originals of guarantee agreements, bank loan agreements, pledge agreements, and other documents):


Debit	7339	Various valuables and documents.

Upon expiration of the validity period of a bank guarantee, or upon annulment or termination of the guarantee agreement, accounting entries provided for in paragraph 144 of the Instruction shall be made, as well as the following accounting entries:

for write-off of pledged property:

Debit/Credit	Account Code	Description
Expense	7250	Property accepted as collateral (pledge) for client obligations;

for write-off of title documents for the pledged item:

Debit/Credit	Account Code	Description
Expense	7339	Other valuables and documents.

When creating a reserve for settlement of obligations under an issued bank guarantee and receivables for reimbursement by the client of the amount paid by the bank to its creditor, accounting entries provided for in paragraph 145 of the Instruction are made.
Upon receipt by the bank of the creditor's demand for payment of the bank guarantee amount or its part, accounting entries provided for in paragraph 147 of the Instruction are made.
Upon reimbursement by the client of the amount paid under the bank guarantee, the accounting entry provided for in paragraph 148 of the Instruction is made, as well as the following accounting entries:

for write-off of pledged property:

Debit/Credit	Account Code	Description
Expense	7250	Property accepted as collateral (pledge) for client obligations;

for write-off of title documents for the pledged item:

Debit/Credit	Account Code	Description
Expense	7339	Other valuables and documents.

Paragraph 4. Accounting for receivables on issued bank guarantees

Upon reclassification of receivables arising from satisfaction of the creditor's demand for payment of the guarantee amount into the amount of a bank loan, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
Cr	1861	Receivables under guarantees.

When creating reserves (provisions) to cover losses from impairment of receivables related to bank guarantees, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	5453	Expenses for formation of reserves (provisions) for receivables related to banking activities
Cr	1877	Reserves (provisions) for receivables related to banking activities.

When reducing formed reserves (provisions) to cover losses from impairment of receivables on issued bank guarantees, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	1877	Reserves (provisions) for receivables related to banking activities
Cr	4953	Income from restoration of reserves (provisions) created for receivables related to banking activities.

When writing off from the balance sheet against created reserves (provisions) receivables on issued bank guarantees in the manner and timeframes established by internal documents of the bank, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	1877	Reserves (provisions) for receivables related to banking activities
Cr	1861	Receivables under guarantees.

Chapter 12. Accounting for bill operations

Paragraph 1. Accounting for operations on bills accepted for discounting

Upon acceptance of a bill for discounting, the following accounting entries are made:

1) for the amount of the discounted bill:

Debit/Credit	Account Code	Description
Dr	1405	Discounted bills of clients
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

2) for the amount of discount on the discounted bill:

Debit/Credit	Account Code	Description
Dr	1405	Discounted bills of clients (separate ledger account)
Cr	1432	Discount on discounted bills;

3) for the amount of premium on the discounted bill:

Debit/Credit	Account Code	Description
Dr	1433	Premium on discounted bills
Cr	1405	Discounted bills of clients;

4) for the amount of remuneration accrued by previous bill holders on the discounted bill:

Debit/Credit	Account Code	Description
Dr	1406	Remuneration accrued by previous bill holders on discounted bills of clients
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks,

simultaneously, for the conditional value of title documents for the pledged item, original pledge agreement and other documents subject to mandatory return to the client, 1 (one) tenge, the following accounting entry is made:

Debit/Credit	Account Code	Description
Receipt	7339	Other valuables and documents.

Upon amortization of discount or premium on the discounted bill, the following accounting entries are made:

1) for the amount of discount on the discounted bill:

Debit/Credit	Account Code	Description
Dr	1432	Discount on discounted bills
Cr	4405	Income related to receiving remuneration on discounted bills of clients;

2) for the amount of premium on the discounted bill:

Debit/Credit	Account Code	Description
Dr	5235	Expenses for amortization of premium on discounted bills
Cr	1433	Premium on discounted bills.

Upon accrual of remuneration on the discounted bill, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	1752	Accrued income on discounted bills
Cr	4405	Income related to receiving remuneration on discounted bills of clients;

Upon actual receipt of the accrued remuneration on the discounted bill, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1406	Remuneration accrued by previous bill holders on discounted bills of clients
	1752	Accrued income on discounted bills.

Upon maturity of the discounted bill, the following accounting entries are made:

Debit/Credit	Account Code	Description
Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1405	Discounted bills of clients
	1406	Remuneration accrued by previous bill holders on discounted bills of clients
	1752	Accrued income on discounted bills,

and, simultaneously:

Debit/Credit	Account Code	Description
Expense	7339	Other valuables and documents.

Upon early repayment of the discounted bill, accounting entries provided for in paragraph 165 of the Instruction are made, as well as the following accounting entries:

1) for the amount of unaccrued discount on the discounted bill:

Debit/Credit	Account Code	Description
Dr	1432	Discount on discounted bills
Cr	1405	Discounted bills of clients (separate ledger account);

2) for the amount of unaccrued premium on the discounted bill:

Debit/Credit	Account Code	Description
Dr	1405	Discounted bills of clients
Cr	1433	Premium on discounted bills.

Upon endorsement of the bill, accounting entries provided for in paragraph 166 of the Instruction are made, as well as the following accounting entries:

for the book value of the bill and the excess over the book value:

Debit/Credit	Account Code	Description
Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1405	Discounted bills of clients
	4734	Income from other revaluation,

and, simultaneously:

Debit/Credit	Account Code	Description
Expense	7339	Other valuables and documents.

Paragraph 2. Accounting for operations after protest of the bill

In case of non-payment of the discounted bill by the drawee upon maturity, after protest of the bill, the following accounting entries are made:

1) for the amount of the protested bill:

Debit/Credit	Account Code	Description
Dr	1425	Protested bills of clients
Cr	1405	Discounted bills of clients;

2) for the amount of accrued remuneration on the protested bill:

Debit/Credit	Account Code	Description
Dr	1425	Protested bills of clients
Cr	1752	Accrued income on discounted bills;

3) for the amount of penalty (fine, late fee) and commission income collected without the consent of the drawee on the protested bill:

Debit/Credit	Account Code	Description
Dr	1749	Other overdue remuneration
	1818	Accrued other commission income
	1879	Accrued penalty (fine, late fee)
Cr	4424	Income related to receiving remuneration on overdue client receivables on loans
	4608	Other commission income.

In the presence of objective signs regarding non-repayment of debt on the bill, after protest of the bill, for the amount of reserves (provisions) created for the protested bill, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	5455	Expenses for formation of reserves (provisions) for loans and financial leasing provided to clients
Cr	1428	Reserves (provisions) for loans and financial leasing provided to clients.

In case of impossibility of collecting debt on the protested bill, the following accounting entries are made:

for the amount of debt write-off against created reserves (provisions):

Debit/Credit	Account Code	Description
Dr	1428	Reserves (provisions) for loans and financial leasing provided to clients
Cr	1425	Protested bills of clients
	1749	Other overdue remuneration
	1818	Accrued other commission income
	1879	Accrued penalty (fine, late fee),

and, simultaneously:

Debit/Credit	Account Code	Description
Expense	7339	Other valuables and documents.

Paragraph 3. Accounting for operations on payment of domiciled bills

Upon domiciliation of the bill, the following accounting entries are made:

1) for the amount of conditional claims and obligations on the domiciled bill:

Debit/Credit	Account Code	Description
Dr	6180	Possible claims on bills
Cr	6680	Possible obligations on bills;

simultaneously, for the conditional value of title documents for the pledged item, original pledge agreement and other documents subject to mandatory return to the client, 1 (one) tenge:

Debit/Credit	Account Code	Description
Receipt	7339	Other valuables and documents;

2) for the amount of money accepted as security for obligations of the domiciliate:

Debit/Credit	Account Code	Description
Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2213	Short-term deposit of individuals serving as security for client obligations
	2223	Deposit of legal entities serving as security for client obligations
	2241	Long-term deposit of individuals serving as security for client obligations;

3) for the amount of commission income:

Debit/Credit	Account Code	Description
Dr	1001	Cash in cash desk
Cr	4608	Other commission income.

Upon payment by the domiciliate on the bill, the following accounting entries are made:

1) for the amount of payment on the bill:

Debit/Credit	Account Code	Description
Dr	2213	Short-term deposit of individuals serving as security for client obligations
	2223	Deposit of legal entities serving as security for client obligations
	2241	Long-term deposit of individuals serving as security for client obligations
Cr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

2) for the amount of conditional claims and obligations on the domiciled bill:

Debit/Credit	Account Code	Description
Dr	6680	Possible obligations on bills
Cr	6180	Possible claims on bills;

simultaneously:

Debit/Credit	Account Code	Description
Expense	7339	Other valuables and documents.

Paragraph 4. Accounting for operations on accepting bills for collection

Upon accepting a bill for collection, for the conditional value of title documents for the pledged item, original pledge agreement and other documents subject to mandatory return to the client, 1 (one) tenge, the following accounting entry is made:

Debit/Credit	Account Code	Description
Receipt	7339	Other valuables and documents.

Upon receipt of payment on the bill accepted for collection, the following accounting entries are made:

for the amount of received payment:

Debit/Credit	Account Code	Description
Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2203	Current accounts of legal entities
	4608	Other commission income,

and, simultaneously:

Debit/Credit	Account Code	Description
Expense	7339	Other valuables and documents.

Paragraph 5. Accounting for operations on avalization of bills

Upon placing an aval on the bill, the following accounting entries are made:

1) for the amount of conditional claims and obligations:

Debit/Credit	Account Code	Description
Dr	6180	Possible claims on bills
Cr	6680	Possible obligations on bills;

2) for the amount of money accepted as security for obligations under the aval:

Debit/Credit	Account Code	Description
Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2213	Short-term deposit of individuals serving as security for client obligations
	2223	Deposit of legal entities serving as security for client obligations
	2241	Long-term deposit of individuals serving as security for client obligations;

for the cost of pledged property:

Debit/Credit	Account Code	Description
Receipt	7250	Property accepted as collateral (pledge) for client obligations;

Debit/Credit	Account Code	Description
Receipt	7339	Other valuables and documents.

Upon making payment on the avalized bill, the following accounting entries are made:

1) for the amount of conditional claims and obligations:

Debit/Credit	Account Code	Description
Dr	6680	Possible obligations on bills
Cr	6180	Possible claims on bills;

2) for the amount of money previously accepted as security for obligations under the aval:

Debit/Credit	Account Code	Description
Dr	2213	Short-term deposit of individuals serving as security for client obligations
	2223	Deposit of legal entities serving as security for client obligations
	2241	Long-term deposit of individuals serving as security for client obligations
Cr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

3) for the cost of pledged property:

Debit/Credit	Account Code	Description
Expense	7250	Property accepted as collateral (pledge) for client obligations;

Debit/Credit	Account Code	Description
Expense	7339	Other valuables and documents.

Upon payment of the avalized bill secured with property (excluding money), the following accounting entries are made:

1) for the amount of payment on the avalized bill:

Debit/Credit	Account Code	Description
Dr	1861	Receivables under guarantees
Cr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

2) upon reimbursement of the amount of the obligation performed by the bank under the avalized bill:

Debit/Credit	Account Code	Description
Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1861	Receivables under guarantees,

and, simultaneously:

Debit/Credit	Account Code	Description
Expense	7339	Other valuables and documents,

for the cost of pledged property:

Debit/Credit	Account Code	Description
Expense	7250	Property accepted as collateral (pledge) for client obligations;

3) for the amount of conditional claims and obligations on the avalized bill:

Debit/Credit	Account Code	Description
Dr	6680	Possible obligations on bills
Cr	6180	Possible claims on bills.

Accounting for an avalized bill, the obligation under which is not secured, is carried out in the manner provided for in Paragraph 1 of Chapter 11 of the Instruction.
Accounting for an avalized bill secured with pledge of property (excluding money) is carried out in the manner provided for in paragraphs 154 through 157 of the Instruction.

Paragraph 6. Accounting for operations on acceptance of bills in intermediary capacity

Upon acceptance of a bill in intermediary capacity, the following accounting entries are made:
for the amount of conditional claims and obligations:

Debit/Credit	Account Code	Description
Dr	6180	Possible claims on bills
Cr	6680	Possible obligations on bills;

2) for the amount of commission:

Debit/Credit	Account Code	Description
Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2869	Issued guarantees.

Upon amortization of the initially recognized obligation to pay the accepted bill, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	2869	Issued guarantees
Cr	4608	Other commission income.

Upon making payment on the accepted bill, the following accounting entries are made:

1) for the amount of conditional claims and obligations:

Debit/Credit	Account Code	Description
Dr	6680	Possible obligations on bills
Cr	6180	Possible claims on bills;

2) for the amount of unamortized commission remuneration:

Debit/Credit	Account Code	Description
Dr	2869	Issued guarantees
Cr	4606	Commission income for services on guarantee operations.

When creating reserves (provisions) to settle the obligation to pay the accepted bill, the following accounting entries are made:

Debit/Credit	Account Code	Description
Dr	5465	Expenses for formation of reserves (provisions) for contingent liabilities
Cr	2869	Issued guarantees,

and, simultaneously, for the amount not exceeding the amount of created reserves (provisions), upon creation in cases where the condition of the transaction between the bank and the bill holder for accepting the bill for payment provides for reimbursement by the client of the amount paid by the bank to its creditor:

Debit/Credit	Account Code	Description
Dr	1861	Receivables under guarantees
Cr	4958	Income from restoration of reserves (provisions) created for contingent liabilities.

Upon making payment on the bill accepted in intermediary capacity, for the amount of payment on the accepted bill, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	2869	Issued guarantees
	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
Cr	1052	Correspondent accounts in other banks.

Upon reimbursement of the amount of the obligation performed by the bank to pay the accepted bill, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1861	Receivables under guarantees.

For the amount of conditional claims and obligations, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	6680	Possible obligations on bills
Cr	6180	Possible claims on bills.

Chapter 13. Accounting for letter of credit operations

Paragraph 1. Accounting for operations on covered import letters of credit

Upon opening by the issuing bank a covered import letter of credit by transferring money from the client's current account and depositing it in the covering account for carrying out settlements under the letter of credit, for the amount of coverage of the letter of credit, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2855	Creditors under documentary transactions.

Upon making payment by the issuing bank under the covered import letter of credit upon fulfillment of the letter of credit conditions and availability of coverage in the bank, for the amount of execution of the letter of credit, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	2855	Creditors under documentary transactions
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks.

In case of cancellation of the covered import letter of credit, for the amount of return of coverage of the letter of credit to the client, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	2855	Creditors under documentary transactions
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

In case of payment execution under the covered import letter of credit through the executing bank, after receiving confirmation from the executing bank regarding verification of shipping documents and their compliance with the letter of credit conditions, for the amount of transfer, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	1855	Debtors under documentary transactions
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

After receiving confirmation from the executing bank regarding receipt of corresponding documents and remittance of the letter of credit amount to the beneficiary, for the amount of closure of the letter of credit by the issuing bank, the following accounting entry is made:

Debit/Credit	Account Code	Description
Dr	2855	Creditors under documentary transactions
Cr	1855	Debtors under documentary transactions.

Upon cancellation of the covered import letter of credit by making payment under the letter of credit, the following accounting entries are made:

1) for the amount of receipt of the transferred coverage amount of the import letter of credit from the executing bank:

Debit/Credit	Account Code	Description
Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1855	Debtors under documentary transactions;

2) upon return of the coverage amount to the client by letter of credit:


Dr	2855	Creditors under documentary collections
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

Paragraph 2. Accounting for transactions with uncovered import letters of credit

Upon opening an uncovered import letter of credit by the issuing bank at the request of the applicant – the importing client, the following accounting entry is made for the amount of the letter of credit:


Dr	6005	Potential claims on issued uncovered letters of credit
Cr	6505	Potential obligations on issued uncovered letters of credit.

Upon execution by the issuing bank of the letter of credit in accordance with its terms based on the client's instruction, agreement or statement, the following accounting entries are made:

1) for the amount of the letter of credit presented and paid by the bank:


Dr	1855	Debtors under documentary collections
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

2) for the amount of the loan provided to the client and repayment of the amount of the letter of credit paid by the bank out of funds provided by the bank as a credit:


Dr	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
Cr	1855	Debtors under documentary collections.

The further procedure for accounting for the provided loan is carried out in the manner established in Chapter 4 of the Instruction.
Upon execution by the issuing bank of an uncovered import letter of credit, the following accounting entry is made at the issuing bank for the amount of closing the letter of credit:


Dr	6505	Potential obligations on issued uncovered letters of credit
Cr	6005	Potential claims on issued uncovered letters of credit.

In case of cancellation of an uncovered import letter of credit, accounting entries similar to paragraph 195 of the Instruction are made.

Paragraph 3. Accounting for commission remuneration on letters of credit

In the event that the letter of credit conditions provide for commission remuneration for the period of validity of the letter of credit, the following accounting entries are made:

1) for the amount of accrued commission income:


Dr	1822	Accrued commission income on documentary collections
Cr	4612	Commission income on documentary collections;

2) upon repayment of the accrued commission remuneration:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1822	Accrued commission income on documentary collections;

3) in the event that, according to the letter of credit conditions, commission remuneration is charged on the day the service is rendered, the following accounting entry is made for the amount of the charged commission remuneration:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	4612	Commission income on documentary collections.

When paying commissions of other issuing banks, intermediary banks for services related to letter of credit servicing (including confirmation of the letter of credit) at the expense of the client's (applicant/beneficiary) funds, the following accounting entries are made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks.

In the absence of funds in the client's (applicant/beneficiary) current account to pay commissions of other issuing banks, intermediary banks for services related to letter of credit servicing (including confirmation of the letter of credit) at the expense of the client's funds, the following accounting entries are made:


Dr	1855	Debtors under documentary collections
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks.

Upon reimbursement by the client of the bank's expenses for commission remuneration paid to the intermediary bank, the following accounting entries are made:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1855	Debtors under documentary collections.

Paragraph 4. Accounting for export letter of credit transactions

No accounting entries are made when advising an export letter of credit.
Upon receipt of shipping documents for exported goods from the beneficiary and their compliance with the letter of credit conditions, the received documents are recorded at a conditional valuation of 1 document = 1 tenge, and the following accounting entries are made:

| Receipt | 7339 | Various valuables and documents; |

and simultaneously (in case of confirmation of the export letter of credit), for the amount of the letter of credit:

Dr	6025	Potential claims on confirmed covered letters of credit
	6010	Potential claims on confirmed uncovered letters of credit
Cr	6525	Potential obligations on confirmed covered letters of credit
	6510	Potential obligations on confirmed uncovered.

Upon receipt of the coverage amount from a foreign bank for execution of the letter of credit in favor of the beneficiary, the following accounting entries are made:

Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2855	Creditors under documentary collections;

and simultaneously:

Dr	6525	Potential obligations on confirmed covered letters of credit
	6010	Potential claims on confirmed uncovered letters of credit
Cr	6025	Potential claims on confirmed covered letters of credit
	6510	Potential obligations on confirmed uncovered.

When sending documents under the letter of credit to the issuing bank by the bank, the following accounting entries are made:

| Issue | 7339 | Various valuables and documents. |

Upon crediting the executing bank (beneficiary bank) of the letter of credit amount to the beneficiary after receiving confirmation from the issuing bank of the documents' compliance with the conditions specified in the letter of credit, the following accounting entry is made for the amount of crediting:

Dr	2855	Creditors under documentary collections
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

In the event of return of the unutilized part of the letter of credit to the foreign issuing bank, the following accounting entry is made for the amount transferred by the beneficiary bank:

Dr	2855	Creditors under documentary collections
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Chapter 14. Accounting for fiduciary operations

Money accepted into trust management, as well as investment income (expense) received, are accounted for on balance sheet account 2210 "Financial assets accepted into trust management".

Accounting for transactions with money received into trust management is carried out on accounts of groups of accounts 7500 "Loans, claims on which are accepted into trust management" and 7600 "Client assets under trust (investment) management", provided by the Standard Chart of Accounts for Accounting.

Paragraph 1. Accounting for assets accepted into trust management

Upon receipt by the bank from the client of money, refined precious metals and/or claims on loans into trust management based on a client asset trust management agreement, the following accounting entries are made:

1) on balance sheet accounts:

Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2210	Financial assets accepted into trust management;

2) on off-balance sheet accounts:

Dr	7535	Loans, claims on which are accepted into trust management
	7601	Money
	7602	Refined precious metals
Cr	7661	Receipt of assets from the client.

When carrying out transactions with assets accepted into trust management, receiving investment income (expense), in addition to the accounting entries provided by this Instruction, accounting entries are made to the debit/credit of balance sheet accounts 1051 "Correspondent account at the National Bank of the Republic of Kazakhstan", 1052 "Correspondent accounts in other banks" and credit/debit of balance sheet account 2210 "Financial assets accepted into trust management" respectively.

Paragraph 2. Accounting for money accepted into trust management and placed in refined precious metals, and refined precious metals accepted into trust management

Upon placement of money accepted into trust management in refined precious metals, the following accounting entry is made:

Dr	7602	Refined precious metals
Cr	7601	Money.

Upon fair value revaluation of refined precious metals, the following accounting entries are made:

1) when the fair value of refined precious metals exceeds their book value:

Dr	7602	Refined precious metals
Cr	7664	Income from fair value revaluation of assets;

when the book value of refined precious metals exceeds their fair value:

Dr	7684	Expenses from fair value revaluation of assets
Cr	7602	Refined precious metals.

Upon placement of refined precious metals held in trust management into a metal account, the following accounting entry is made:

Dr	7604	Deposits placed
Cr	7602	Refined precious metals.

Upon accrual of remuneration on the metal account in accordance with the metal account agreement, the following accounting entry is made:

Dr	7610	Remuneration
Cr	7662	Income in the form of remuneration.

Upon receipt of accrued remuneration on the metal account, the following accounting entry is made:

Dr	7601	Money
Cr	7610	Remuneration.

Upon closing the metal account and return of refined precious metals, the following accounting entry is made:

Dr	7602	Refined precious metals
Cr	7604	Deposits placed.

Upon sale of refined precious metals acquired at the expense of money held in trust management and/or accepted into trust management, the following accounting entries are made:

1) for the cost of sold refined precious metals:

Dr	7601	Money
Cr	7602	Refined precious metals;

2) when a positive difference arises between the selling price of refined precious metals and their book value:

Dr	7601	Money
Cr	7663	Income from sale of assets;

3) when a negative difference arises between the selling price of refined precious metals and their book value:

Dr	7683	Expenses from sale of assets
Cr	7602	Refined precious metals.

Paragraph 3. Accounting for money accepted into trust management

and placed in bank deposits

Upon placement of money accepted into trust management into deposits in banks or organizations carrying out certain types of banking operations, the following accounting entries are made:

1) for the amount of money placed based on a bank deposit agreement:

Dr	7604	Deposits placed
Cr	7601	Money;

2) for the amount of transaction costs:

Dr	7604	Deposits placed (separate sub-account for accounting of transaction costs)
Cr	7601	Money.

Upon accrual and actual receipt of remuneration in accordance with the bank deposit agreement, the following accounting entries are made:

1) for the amount of accrued remuneration on the deposit:

Dr	7610	Remuneration
Cr	7662	Income in the form of remuneration;

2) for the actually received amount of remuneration on the deposit:

Dr	7601	Money
Cr	7610	Remuneration.

In the event that the deposit is placed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:

Dr	7604	Deposits placed
Cr	7665	Income from exchange rate differences;

when the market exchange rate decreases:

Dr	7685	Expenses from exchange rate differences
Cr	7604	Deposits placed.

Upon amortization of transaction costs, the following accounting entry is made:

Dr	7662	Income in the form of remuneration
Cr	7604	Deposits placed (separate sub-account for accounting of transaction costs).

Upon return of money placed based on a bank deposit agreement, the following accounting entries are made:

1) for the amount of money placed based on a bank deposit agreement:

Dr	7601	Money
Cr	7604	Deposits placed
	7610	Remuneration;

On each reporting date, the bank conducts an impairment test for deposits in accordance with International Financial Reporting Standards requirements and accounting policy, and makes the following accounting entries:

1) upon recognition of loss from impairment of deposits:

Dr	7688	Other expenses (separate sub-account for accounting of provisions for placed deposits)
Cr	7604	Deposits placed
	7610	Remuneration;

2) upon restoration of previously reflected loss from impairment of deposits:

Dr	7604	Deposits placed
	7610	Remuneration
Cr	7668	Other income (separate sub-account for accounting of income from restoration of impairment loss).

Paragraph 4. Accounting for claims on loans accepted into trust management

Upon accrual of remuneration on mortgage loans, claims on which are accepted into trust management, the following accounting entry is made:

Dr	7542	Accrued remuneration on loans, claims on which are accepted into trust management
Cr	7662	Income in the form of remuneration.

Upon receipt of payments on loans, claims on which are accepted into trust management, the following accounting entry is made for the amount of received money:

Dr	7601	Money
	7542	Accrued remuneration on loans, claims on which are accepted into trust management
Cr	7535	Loans, claims on which are accepted into trust management.

In the event of late repayment by the borrower of payments on a loan, claim on which is accepted into trust management, the following accounting entries are made:

1) for the amount of overdue payment on principal:

Dr	7536	Overdue loans, claims on which are accepted into trust management
Cr	7535	Loans, claims on which are accepted into trust management;

2) for the amount of overdue payment on remuneration:

Dr	7544	Overdue remuneration on loans, claims on which are accepted into trust management
Cr	7542	Accrued remuneration on loans, claims on which are accepted into trust management.

Upon receipt of overdue payments on a loan, claim on which is accepted into trust management, the following accounting entries are made:

1) for the amount of overdue payment on principal:

Dr	7601	Money
Cr	7536	Overdue loans, claims on which are accepted into trust management;

2) for the amount of overdue payment on remuneration:

Dr	7601	Money
Cr	7544	Overdue remuneration on loans, claims on which are accepted into trust management.

For the amount of accrued and received penalty (fine, late fee) on a loan, claim on which is accepted into trust management, the following accounting entries are made:

1) upon accrual of penalty (fine, late fee):

Dr	7543	Penalty (fine, late fee) on loans, claims on which are accepted into trust management
Cr	7668	Other income;

2) upon receipt of accrued penalty (fine, late fee):

Dr	7601	Money
Cr	7543	Penalty (fine, late fee) on loans, claims on which are accepted into trust management.

Upon repurchase of loans, claims on which are under trust management, and termination of the bank's obligations regarding trust management of these rights in accordance with the client asset trust management agreement, the following accounting entry is made:

Dr	7681	Withdrawal of client assets
Cr	7536	Overdue loans, claims on which are accepted into trust management
	7544	Overdue remuneration on loans, claims on which are accepted into trust management.

Paragraph 5. Accounting for assets withdrawn from trust management

In the event of withdrawal by the client of part of the assets held in trust management, the following accounting entries are made:

1) on balance sheet accounts:

Dr	2210	Financial assets accepted into trust management
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

2) on off-balance sheet accounts:

Dr	7681	Withdrawal of client assets
Cr	7535	Loans, claims on which are accepted into trust management
	7601	Money
	7602	Refined precious metals
	7604	Deposits placed.

Upon determination of the result of trust management of assets for the reporting period, the following accounting entries are made:

1) for the amount of income accrued on transactions with client assets:

Dr	7661	Receipt of assets from the client
	7662	Income in the form of remuneration
	7663	Income from sale of assets
	7664	Income from fair value revaluation of assets
	7665	Income from exchange rate differences
	7668	Other income
Cr	7651	Capital;

2) for the amount of expenses accrued on transactions with client assets:

Dr	7651	Capital
Cr	7681	Withdrawal of client assets
	7682	Expenses on payment of commission remuneration
	7683	Expenses from sale of assets
	7684	Expenses from fair value revaluation of assets
	7685	Expenses from exchange rate differences
	7688	Other expenses.

Upon expiration of the term of the client asset trust management agreement and return of assets to the client, the following accounting entries are made:

on balance sheet accounts:

Dr	2210	Financial assets accepted into trust management
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

on off-balance sheet accounts:

for the amount of income on available assets:

Dr	7661	Receipt of assets from the client
	7662	Income in the form of remuneration
	7663	Income from sale of assets
	7664	Income from fair value revaluation of assets
	7665	Income from exchange rate differences
	7668	Other income
Cr	7651	Capital;

for the amount of expenses accrued on transactions with client assets:

Dr	7651	Capital
Cr	7683	Expenses from sale of assets
	7684	Expenses from fair value revaluation of assets
	7685	Expenses from exchange rate differences
	7688	Other expenses.

3) for the amount of balances on client asset accounts:

Dr	7681	Withdrawal of client assets
Cr	7601	Money
	7602	Refined precious metals
	7604	Deposits placed
	7610	Remuneration
	7611	Other claims;

4) for the amount of balances on client liability accounts:

Dr	7632	Other liabilities
Cr	7681	Withdrawal of client assets;

5) for the amount of balance on the capital account:

Dr	7651	Capital
Cr	7681	Withdrawal of client assets.

Paragraph 6. Accounting for remuneration of the trustee from trust management of client assets

Upon accrual and receipt by the bank of remuneration under the client asset trust management agreement, the following accounting entries are made:

1) upon accrual of remuneration:

Dr	1815	Accrued commission income for fiduciary services.
Cr	4605	Commission income for fiduciary services;

2) upon receipt of accrued remuneration:

Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2210	Financial assets accepted into trust management;
Cr	1815	Accrued commission income for fiduciary services.

Chapter 15. Accounting by the custodian bank of investment fund assets

Client money accepted by the custodian bank based on a custody agreement, and transactions with money accepted in accordance with the custody agreement, as well as investment income (expense) received, are accounted for on the following balance sheet accounts:

2012 "Correspondent accounts of foreign central banks" - in the event that the custody agreement is concluded with a foreign central bank;

2013 "Correspondent accounts of other banks" - in case if a custodial agreement is concluded with a bank (except an international central bank);

2202 "Uninvested balances on current accounts intended for accounting of client funds under custodial agreements" - in case if a custodial agreement is concluded with an investment portfolio manager and/or a voluntary savings pension fund.

Accounting for other assets accepted by the bank-custodian based on a custodial agreement is carried out on off-balance sheet accounts of group 7700 "Assets accepted for custody, excluding pension assets of voluntary savings pension funds", provided by the Standard Chart of Accounts.

Paragraph 1. Accounting for money, securities and other financial instruments accepted based on a custodial agreement

Upon receipt by the bank-custodian from the client of money, securities and other financial instruments based on a custodial agreement, the following accounting entries are made:

1) for the amount of money:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2012	Correspondent accounts of foreign central banks
	2013	Correspondent accounts of other banks
	2202	Uninvested balances on current accounts intended for accounting of client funds under custodial agreements (bank investment account);

2) for the value of securities and other financial instruments:


Debit	7701	Securities
	7702	Deposits in other banks
	7703	Refined precious metals
	7704	Reverse REPO operations
	7705	REPO operations
	7706	Derivative financial instruments
	7707	Equity investments
	7708	Investments in buildings, machinery, equipment, transport and other fixed assets
	7709	Other assets.

When placing money accepted based on a custodial agreement, receiving investment income (expense) and carrying out other operations with financial instruments accepted based on a custodial agreement, in addition to accounting entries provided by this Instruction, accounting entries are made on the debit and/or credit of balance sheet accounts 1051 "Correspondent account at the National Bank of the Republic of Kazakhstan", 1052 "Correspondent accounts in other banks" and credit and/or debit of balance sheet accounts 2012 "Correspondent accounts of foreign central banks", 2013 "Correspondent accounts of other banks", 2202 "Uninvested balances on current accounts intended for accounting of client funds under custodial agreements" respectively.

Paragraph 2. Accounting for money accepted based on a custodial agreement and placed in securities, and securities accepted based on a custodial agreement

When placing money accepted based on a custodial agreement in securities, the following accounting entries are made:

1) in case if the settlement date differs from the transaction date, until the receipt of securities:


Debit	7713	Other claims;

2) upon receipt of securities for the amount of acquisition of securities:


Debit	7701	Securities;

3) for the amount of acquired remuneration (coupon):


Debit	7712	Remuneration accrued by the previous holder of securities;

4) and, simultaneously:


Credit	7713	Other claims.

Upon accrual of remuneration or dividends on securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entries are made for the amount of remuneration or dividends:

1) for the amount of remuneration on securities:


Debit	7711	Remuneration (separate sub-account for securities);

2) for the amount of dividends:


Debit	7710	Dividends.

When revaluing securities accounted for at fair value through other comprehensive income and through profit or loss, the following accounting entries are made:

1) when the fair value of securities exceeds their book value:


Debit	7701	Securities;

2) when the book value of securities exceeds their fair value:


Credit	7701	Securities.

In case if the value of securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement is expressed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Debit	7701	Securities;

2) when the market exchange rate decreases:


Credit	7701	Securities.

Upon payment by the issuer of accrued remuneration and/or declared dividends on securities, the following accounting entries are made for the amount of received money:

1) for the amount of accrued remuneration (coupon):


Credit	7711	Remuneration (separate sub-account for securities);

2) for the amount of previously acquired remuneration (coupon):


Credit		Remuneration accrued by the previous holder of securities;

3) for the amount of accrued dividends:


Credit	7710	Dividends.

On each reporting date, the bank-custodian conducts an impairment test for securities accounted for at fair value through other comprehensive income and at amortized cost, in accordance with the requirements of International Financial Reporting Standards and accounting policy, and makes the following accounting entries:

1) upon recognition of a loss on impairment of securities:


Credit	7701	Securities
	7711	Remuneration;

2) upon restoration of a previously recognized loss on impairment of securities:


Debit	7701	Securities
	7711	Remuneration.

On the maturity or sale date of securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entries are made:

1) for the value of securities:


Credit	7701	Securities;

2) for the amount of accrued remuneration on securities:


Credit	7711	Remuneration (separate sub-account for securities);

3) for the amount of previously acquired remuneration:


Credit	7712	Remuneration accrued by the previous holder of securities.

Paragraph 3. Accounting for money accepted based on a custodial agreement and placed in deposits or deposits accepted based on a custodial agreement

When placing money accepted based on a custodial agreement in deposits in banks or organizations carrying out certain types of banking operations, for the amount of the deposit including transaction costs, the following accounting entry is made:


Debit	7702	Deposits in other banks.

Upon accrual of remuneration on the placed deposit, the following accounting entry is made:


Debit	7711	Remuneration (separate sub-account for deposits).

In case if the value of the deposit accepted based on a custodial agreement or placed at the expense of money accepted based on a custodial agreement is expressed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Debit	7702	Deposits in other banks;
	7711	Remuneration (separate sub-account for deposits);

2) when the market exchange rate decreases:


Credit	7702	Deposits in other banks;
	7711	Remuneration (separate sub-account for deposits).

Upon receipt of remuneration on the deposit accepted based on a custodial agreement or placed at the expense of money accepted based on a custodial agreement, the following accounting entry is made:


Credit	7711	Remuneration (separate sub-account for deposits).

On each reporting date, the bank-custodian conducts an impairment test for deposits in accordance with the requirements of International Financial Reporting Standards and accounting policy and makes the following accounting entries:

1) upon recognition of a loss on impairment of deposits:


Credit	7702	Deposits in other banks (separate sub-account for accounting for provisions)
	7711	Remuneration (separate sub-account for accounting for provisions);

2) upon restoration of a previously recognized loss on impairment of deposits:


Debit	7702	Deposits in other banks (separate sub-account for accounting for provisions)
	7711	Remuneration (separate sub-account for accounting for provisions).

Upon return of client funds placed in deposits in banks or organizations carrying out certain types of banking operations, the following accounting entries are made:

1) for the amount of the deposit:


Credit	7702	Deposits in other banks;

2) for the amount of remuneration:


Credit	7711	Remuneration (separate sub-account for deposits).

Paragraph 4. Accounting for money accepted based on a custodial agreement and placed in refined precious metals, or refined precious metals accepted based on a custodial agreement

When placing money accepted based on a custodial agreement in refined precious metals, the following accounting entry is made:


Debit	7703	Refined precious metals.

When revaluing refined precious metals at fair value, the following accounting entries are made:

1) when the fair value of refined precious metals exceeds their book value:


Debit	7703	Refined precious metals;

2) when the book value of refined precious metals exceeds their fair value:


Credit	7703	Refined precious metals.

When placing refined precious metals in a metal account, the following accounting entries are made:


Credit	7703	Refined precious metals

and simultaneously:


Debit	7702	Deposits in other banks.

Upon accrual and receipt of remuneration on the metal account in accordance with the terms of the metal account agreement, the following accounting entries are made:

1) upon accrual of remuneration:


Debit	7711	Remuneration (separate sub-account for metal accounts);

2) upon receipt of remuneration:


Credit	7711	Remuneration (separate sub-account for metal accounts).

Upon closing the metal account and returning refined precious metals accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, for the amount of refined precious metals, the following accounting entries are made:


Debit	7703	Refined precious metals

and simultaneously:


Credit	7702	Deposits in other banks.

Upon sale of refined precious metals accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, for the amount of refined precious metals, the following accounting entries are made:


Credit	7703	Refined precious metals.

Paragraph 5. Accounting for REPO and reverse REPO operations with securities accepted based on a custodial agreement, and acquired at the expense of money accepted based on a custodial agreement

Upon opening a reverse REPO operation with securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entry is made:

Debit 7704 "Reverse REPO operations".

Upon accrual of remuneration on the reverse REPO operation, for the amount of remuneration, the following accounting entry is made:


Debit	7711	Remuneration (separate sub-account for reverse REPO operations).

Upon closing the reverse REPO operation with securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entries are made:


Credit	7704	Reverse REPO operations; for the amount of remuneration:

for the amount of remuneration:


Credit	7711	Remuneration (separate sub-account for reverse REPO operations).

Upon opening a REPO operation with securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entry is made:


Debit	7705	REPO operations.

Upon accrual of remuneration on REPO operations, for the amount of remuneration, the following accounting entry is made:


Debit	7711	Remuneration (separate sub-account for REPO operations).

Upon closing the REPO operation with securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entries are made:


Credit	7705	REPO operations;

for the amount of paid remuneration:


Credit	7711	Remuneration (separate sub-account for REPO operations).

Paragraph 6. Accounting for money accepted based on a custodial agreement and placed in derivative financial instruments, and derivative financial instruments accepted based on a custodial agreement

When placing assets accepted based on a custodial agreement in derivative financial instruments, for the amount of paid money (option premium), the following accounting entry is made:


Debit	7706	Derivative financial instruments.

When revaluing a derivative financial instrument at fair value, the following accounting entries are made:

1) when the fair value of the derivative financial instrument increases:


Debit	7706	Derivative financial instruments;

2) when the fair value of the derivative financial instrument decreases:


Credit	7706	Derivative financial instruments.

In case if the conditions of the concluded transaction with a derivative financial instrument provide for accrual and payment of remuneration, the following accounting entries are made:

1) upon accrual of income in the form of remuneration:


Debit	7711	Remuneration;

expenses in the form of remuneration:


Credit	7711	Remuneration;

2) upon receipt of income in the form of remuneration:


Credit	7711	Remuneration;

expenses in the form of remuneration:


Debit	7711	Remuneration.

When revaluing claims and/or obligations on a derivative financial instrument accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, expressed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Debit	7706	Derivative financial instruments;

2) when the market exchange rate decreases:


Credit	7706	Derivative financial instruments.

On the settlement (closing) date of the derivative financial instrument, the following accounting entry is made:


Credit	7706	Derivative financial instruments.

Paragraph 7. Accounting for money accepted based on a custodial agreement and placed in the authorized capital of legal entities

When placing money accepted based on a custodial agreement in the authorized capital of a legal entity, the following accounting entry is made:


Debit	7707	Equity investments.

Upon sale of a share in the authorized capital of a legal entity, the following accounting entry is made:


Credit	7707	Equity investments.

Paragraph 8. Accounting for money accepted based on a custodial agreement and placed in fixed assets

When placing money accepted based on a custodial agreement in fixed assets, the following accounting entry is made:


Debit	7708	Investments in buildings, machinery, equipment, transport and other fixed assets.

When revaluing fixed assets acquired at the expense of money accepted based on a custodial agreement at fair value, the following accounting entries are made:

1) for the amount of positive difference:


Debit	7708	Investments in buildings, machinery, equipment, transport and other fixed assets;

2) for the amount of negative difference:


Credit	7708	Investments in buildings, machinery, equipment, transport and other fixed assets.

Upon sale of fixed assets acquired at the expense of money accepted based on a custodial agreement, the following accounting entry is made:


Credit	7708	Investments in buildings, machinery, equipment, transport and other fixed assets.

Paragraph 9. Accounting for assets withdrawn in accordance with a custodial agreement

Upon withdrawal of assets by the client in accordance with a custodial agreement and/or termination of its action, the following accounting entry is made:


Credit	7701	Securities
	7702	Deposits in other banks
	7703	Refined precious metals
	7704	Reverse REPO operations
	7705	REPO operations
	7706	Derivative financial instruments
	7707	Equity investments
	7708	Investments in buildings, machinery, equipment, transport and other fixed assets.

Chapter 16. Accounting for pension assets accepted based on a custodial agreement

Paragraph 1. Accounting for pension contributions, as well as payments and transfers of pension accumulations to the Unified Savings Pension Fund and other voluntary savings pension funds

Upon receipt of pension contributions from subscribers into the bank investment account of a voluntary savings pension fund, the following accounting entry is made:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
Cr	2202	Uninvested balances on current accounts intended for accounting of client funds under custodial agreements (bank investment account).

When making transfers of pension accumulations to the Unified Savings Pension Fund, voluntary savings pension funds and banks servicing pension benefit recipients, from the pension payment bank account of a voluntary savings pension fund, in accordance with a custodial agreement, the following accounting entries are made:

1) for the transfer of the amount from the bank investment account of a voluntary savings pension fund to the pension payment bank account of a voluntary savings pension fund:


Dr	2202	Uninvested balances on current accounts intended for accounting of client funds under custodial agreements (bank investment account)
Cr	2202	Uninvested balances on current accounts intended for accounting of client funds under custodial agreements (pension payment bank account);

2) for the transfer of the amount to the account of the bank servicing the pension benefit recipient:


Dr	2202	Uninvested balances on current accounts intended for accounting of client funds under custodial agreements (pension payment bank account).
Cr	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks.

Upon return of amounts received into the bank investment account of a voluntary savings pension fund and recognized as erroneously credited, the following accounting entry is made:


Dr	2202	Uninvested balances on current accounts intended for accounting of client funds under custodial agreements (pension payment bank account)
Cr	1052	Correspondent accounts in other banks
	2011	Correspondent accounts of the National Bank of the Republic of Kazakhstan
	2013	Correspondent accounts of other banks.

When placing money accepted based on a custodial agreement, receiving investment income (expense) and carrying out other operations with pension assets, in addition to accounting entries provided by this Instruction, accounting entries are made on the debit and/or credit of balance sheet accounts 1051 "Correspondent account at the National Bank of the Republic of Kazakhstan", 1052 "Correspondent accounts in other banks", 2011 "Correspondent accounts of the National Bank of the Republic of Kazakhstan", 2013 "Correspondent accounts of other banks" and credit and/or debit of balance sheet account 2202 "Uninvested balances on current accounts intended for accounting of client funds under custodial agreements" respectively.

Paragraph 2. Accounting for pension assets accepted based on a custodial agreement and placed in securities

When placing pension assets of a voluntary savings pension fund and pension assets of the Unified Savings Pension Fund, which are under the management of an organization managing an investment portfolio, accepted based on a custodial agreement, in securities, the following accounting entries are made:

for the amount of acquisition of securities:


Debit	7401	Short-term government securities of the Republic of Kazakhstan
7403	Long-term government securities of the Republic of Kazakhstan
7404	Non-state issue securities included in the official list of the Kazakhstan Stock Exchange
7405	Securities of international financial organizations
7407	Other pension assets;

for the amount of accrued remuneration (coupon):


Debit	7408	Accrued remuneration (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan into which pension assets are placed
7409	Accrued remuneration (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan into which pension assets are placed
7410	Accrued remuneration (coupon, discount/premium) on non-state issue securities included in the official list of the Kazakhstan Stock Exchange into which pension assets are placed
7411	Accrued remuneration (coupon, discount/premium) on securities of international financial organizations into which pension assets are placed.

Upon crediting to the voluntary accumulation pension fund's bank investment account the amount of penalty accrued for untimely placement of pension assets, the following accounting entry is made:


Debit	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Credit	2012	Correspondent accounts of foreign central banks
	2013	Correspondent accounts of other banks
	2202	Uninvested balances on current accounts intended for accounting client funds under custodial agreements" (bank investment account).

Upon accrual of remuneration and/or dividends on securities acquired at the expense of pension assets accepted based on a custodial agreement, the following accounting entry is made:


Debit	7408	"Accrued remuneration (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan into which pension assets are placed"
	7409	Accrued remuneration (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan into which pension assets are placed
	7410	Accrued remuneration (coupon, discount/premium) on non-state issue securities included in the official list of the Kazakhstan Stock Exchange into which pension assets are placed
	7411	Accrued remuneration (coupon, discount/premium) on securities of international financial organizations into which pension assets are placed
	7413	Accrued remuneration on other financial assets into which pension assets are placed.

Upon revaluation of the fair value of securities acquired at the expense of pension assets accepted based on a custodial agreement, the following accounting entries are made:

1) when the fair value of securities exceeds their book value:


Debit	7401	Short-term government securities of the Republic of Kazakhstan
	7403	Long-term government securities of the Republic of Kazakhstan
	7404	Non-state issue securities included in the official list of the Kazakhstan Stock Exchange
	7405	Securities of international financial organizations
	7407	Other pension assets;

1) when the book value of securities exceeds their fair value:


Credit	7401	Short-term government securities of the Republic of Kazakhstan
	7403	Long-term government securities of the Republic of Kazakhstan
	7404	Non-state issue securities included in the official list of the Kazakhstan Stock Exchange
	7405	Securities of international financial organizations
	7407	Other pension assets.

In case the cost of securities acquired at the expense of pension assets accepted based on a custodial agreement is expressed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Debit	7401	Short-term government securities of the Republic of Kazakhstan
	7403	Long-term government securities of the Republic of Kazakhstan
	7404	Non-state issue securities included in the official list of the Kazakhstan Stock Exchange
	7405	Securities of international financial organizations
	7407	Other pension assets
	7408	Accrued remuneration (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan into which pension assets are placed
	7409	Accrued remuneration (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan into which pension assets are placed
	7410	Accrued remuneration (coupon, discount/premium) on non-state issue securities included in the official list of the Kazakhstan Stock Exchange into which pension assets are placed
	7411	Accrued remuneration (coupon, discount/premium) on securities of international financial organizations into which pension assets are placed
	7413	Accrued remuneration on other financial assets into which pension assets are placed.

1) when the market exchange rate decreases:


Credit	7401	Short-term government securities of the Republic of Kazakhstan
	7403	Long-term government securities of the Republic of Kazakhstan
	7404	Non-state issue securities included in the official list of the Kazakhstan Stock Exchange
	7405	Securities of international financial organizations
	7407	Other pension assets
	7408	Accrued remuneration (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan into which pension assets are placed
	7409	Accrued remuneration (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan into which pension assets are placed
	7410	Accrued remuneration (coupon, discount/premium) on non-state issue securities included in the official list of the Kazakhstan Stock Exchange into which pension assets are placed
	7411	Accrued remuneration (coupon, discount/premium) on securities of international financial organizations into which pension assets are placed
	7413	Accrued remuneration on other financial assets into which pension assets are placed.

On the day of payment by the issuer of remuneration and/or dividends on securities acquired at the expense of pension assets accepted based on a custodial agreement, the following accounting entry is made for the amount of remuneration and dividends:


Credit	7408	Accrued remuneration (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan into which pension assets are placed
	7409	Accrued remuneration (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan into which pension assets are placed
	7410	Accrued remuneration (coupon, discount/premium) on non-state issue securities included in the official list of the Kazakhstan Stock Exchange into which pension assets are placed
	7411	Accrued remuneration (coupon, discount/premium) on securities of international financial organizations into which pension assets are placed
	7413	Accrued remuneration on other financial assets into which pension assets are placed;

for the amount of acquired remuneration (coupon):


Credit	7408	Accrued remuneration (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan into which pension assets are placed
	7409	Accrued remuneration (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan into which pension assets are placed
	7410	Accrued remuneration (coupon, discount/premium) on non-state issue securities included in the official list of the Kazakhstan Stock Exchange into which pension assets are placed
	7411	Accrued remuneration (coupon, discount/premium) on securities of international financial organizations into which pension assets are placed

At each reporting date, the bank conducts an impairment test for securities measured at amortized cost and makes the following accounting entries:

1) upon recognizing an impairment loss on securities:


Credit	7401	Short-term government securities of the Republic of Kazakhstan
7403	Long-term government securities of the Republic of Kazakhstan
7404	Non-state issue securities included in the official list of the Kazakhstan Stock Exchange
7405	Securities of international financial organizations
7408	Accrued remuneration (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan into which pension assets are placed
7409	Accrued remuneration (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan into which pension assets are placed
7410	Accrued remuneration (coupon, discount/premium) on non-state issue securities included in the official list of the Kazakhstan Stock Exchange into which pension assets are placed
7411	Accrued remuneration (coupon, discount/premium) on securities of international financial organizations into which pension assets are placed
7413	Accrued remuneration on other financial assets into which pension assets are placed;

2) upon recovery of a previously recognized impairment loss on securities:


Debit	7401	Short-term government securities of the Republic of Kazakhstan
7403	Long-term government securities of the Republic of Kazakhstan
7404	Non-state issue securities included in the official list of the Kazakhstan Stock Exchange
7405	Securities of international financial organizations
7408	Accrued remuneration (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan into which pension assets are placed
7409	Accrued remuneration (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan into which pension assets are placed
7410	Accrued remuneration (coupon, discount/premium) on non-state issue securities included in the official list of the Kazakhstan Stock Exchange into which pension assets are placed
7411	Accrued remuneration (coupon, discount/premium) on securities of international financial organizations into which pension assets are placed
7413	Accrued remuneration on other financial assets into which pension assets are placed.

On the day of maturity or sale of securities acquired at the expense of pension assets accepted based on a custodial agreement, the following accounting entries are made:


Credit	7401	Short-term government securities of the Republic of Kazakhstan
7403	Long-term government securities of the Republic of Kazakhstan
7404	Non-state issue securities included in the official list of the Kazakhstan Stock Exchange
7405	Securities of international financial organizations
7407	"Other pension assets";

for the amount of accrued remuneration on securities:


Credit	7408	Accrued remuneration (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan into which pension assets are placed
	7409	Accrued remuneration (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan into which pension assets are placed
	7410	Accrued remuneration (coupon, discount/premium) on non-state issue securities included in the official list of the Kazakhstan Stock Exchange into which pension assets are placed
	7411	Accrued remuneration (coupon, discount/premium) on securities of international financial organizations into which pension assets are placed
	7413	Accrued remuneration on other financial assets into which pension assets are placed;

for the amount of acquired remuneration:


Credit	7408	Accrued remuneration (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan into which pension assets are placed
	7409	Accrued remuneration (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan into which pension assets are placed
	7410	Accrued remuneration (coupon, discount/premium) on non-state issue securities included in the official list of the Kazakhstan Stock Exchange into which pension assets are placed
	7411	Accrued remuneration (coupon, discount/premium) on securities of international financial organizations into which pension assets are placed.

Paragraph 3. Accounting for operations with pension assets placed

in deposits at banks and the National Bank of the Republic of Kazakhstan

Upon placement of pension assets of a voluntary accumulation pension fund and pension assets of a unified accumulation pension fund, held in trust management by an organization managing an investment portfolio, in deposits at banks and the National Bank of the Republic of Kazakhstan, the following accounting entry is made for the deposit amount including transaction costs:


Debit	7406	Deposits in other banks.

Upon accrual of remuneration on the deposit placed at banks and the National Bank of the Republic of Kazakhstan, the following accounting entry is made:


Debit	7412	Accrued remuneration on deposits in other banks into which pension assets are placed.

In case the deposit at banks and the National Bank of the Republic of Kazakhstan is placed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Debit	7406	Deposits in other banks
	7412	Accrued remuneration on deposits in other banks into which pension assets are placed;

2) when the market exchange rate decreases:


Credit	7406	Deposits in other banks
	7412	Accrued remuneration on deposits in other banks into which pension assets are placed.

Upon receipt of remuneration on the deposit placed at banks and the National Bank of the Republic of Kazakhstan, the following accounting entry is made:


Credit	7412	Accrued remuneration on deposits in other banks into which pension assets are placed.

At each reporting date, the bank conducts an impairment test for deposits and makes the following accounting entries:

1) upon recognizing an impairment loss on deposits:


Credit	7406	Deposits in other banks
	7412	Accrued remuneration on deposits in other banks into which pension assets are placed;

2) upon recovery of a previously recognized impairment loss on deposits:


Debit	7406	Deposits in other banks
	7412	Accrued remuneration on deposits in other banks into which pension assets are placed;

Upon return of pension assets placed in deposits at banks and the National Bank of the Republic of Kazakhstan, the following accounting entries are made:

1) for the deposit amount:


Credit	7406	Deposits in other banks;

2) for the remuneration amount:


Credit	7412	Accrued remuneration on deposits in other banks into which pension assets are placed.

Paragraph 4. Accounting for income and expenses from custodial activities

In accordance with the custodial agreement concluded between the voluntary accumulation pension fund and the bank-custodian, within the timeframes determined by the bank-custodian's accounting policy, accrual of remuneration (income) for custodial services for the voluntary accumulation pension fund, as well as accrual of commission expenses for money transfers and other expenses, is carried out, and the following accounting entry is made:


Debit	1819	Accrued commission income from professional activities in the securities market
Credit	4609	Commission income from professional activities in the securities market.

In accordance with the custodial agreement concluded between the unified accumulation pension fund, managing an investment portfolio, and the bank-custodian, within the timeframes determined by the bank-custodian's accounting policy, accrual of remuneration (income) for custodial services for the investment portfolio manager, as well as accrual of commission expenses for money transfers and other expenses, is carried out, and the following accounting entry is made:


Debit	1819	Accrued commission income from professional activities in the securities market
Credit	4609	Commission income from professional activities in the securities market;

Upon payment for services of professional participants in the securities market and other incurred expenses to be reimbursed by the investment portfolio manager and the voluntary accumulation pension fund in accordance with the custodial agreement, the following accounting entry is made:


Debit	1860	Other debtors in banking activities
Credit	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
1052	Correspondent accounts in other banks.

Upon reimbursement and payment by the investment portfolio manager and the voluntary accumulation pension fund of expenses incurred by the bank-custodian to be reimbursed in accordance with the custodial agreement, as well as payment of accrued commission remuneration of the bank-custodian, the following accounting entry is made:


Debit	2202	Uninvested balances on current accounts intended for accounting client funds under custodial agreements
Credit	1819	Accrued commission income from professional activities in the securities market
	1860	Other debtors in banking activities.

Upon delay by the investment portfolio manager and the voluntary accumulation pension fund of payments on accrued remuneration, the following accounting entries are made:

for the amount of accrued but unpaid remuneration for services provided to the voluntary accumulation pension fund based on the custodial agreement:


Debit	1839	Overdue commission income from professional activities in the securities market
Credit	1819	Accrued commission income from professional activities in the securities market
1860	Other debtors in banking activities;

for the amount of penalty (fine, late fee):


Debit	1860	Other debtors in banking activities
Credit	4900	Penalty (fine, late fee).

Upon repayment of accrued overdue remuneration for services provided to the investment portfolio manager and the voluntary accumulation pension fund based on the custodial agreement, as well as the accrued amount of penalty (fine, late fee), the following accounting entries are made:

1) for the amount of accrued overdue remuneration:


Debit	2202	Uninvested balances on current accounts intended for accounting client funds under custodial agreements
Credit	1839	Overdue commission income from professional activities in the securities market;

2) for the amount of penalty (fine, late fee):


Debit	2202	Uninvested balances on current accounts intended for accounting client funds under custodial agreements
Credit	1860	Other debtors in banking activities.

Chapter 17. Accounting for other assets accepted based on a custodial agreement

If the custodial agreement does not provide for the bank's services to maintain accounting records of assets transferred based on a custodial agreement, accounting for such assets is carried out at nominal value or conditional unit on account No. 7363 "Client assets under custodial service".
If the terms of the custodial agreement provide for maintaining accounting records of assets accepted based on a custodial agreement, accounting is carried out in the manner prescribed by Chapter 11 of this Instruction.

Chapter 18. Islamic bank accounting for operations on investment deposits

Paragraph 1. Accounting for investment deposit operations

Upon acceptance by the bank of an investment deposit from an individual or legal entity under an investment deposit agreement, the following accounting entries are made for the amount of money accepted under the investment deposit agreement:
on balance sheet accounts:


Debit	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Credit	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities;

in case of pooling client funds:


Debit	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Credit	2245	Investment deposits;

on off-balance sheet accounts:


Debit	7801	Account for accounting client funds by the bank
Credit	7831	Obligation under investment deposit.

Upon use by the bank of money accepted under an investment deposit agreement, the following accounting entry is made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	2245	Investment deposits
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Upon receipt of money by the bank from assets acquired as a result of investing an investment deposit, the following accounting entry is made:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	2245	Investment deposits

Paragraph 2. Accounting for money accepted under an investment deposit agreement placed in refined precious metals

When placing money accepted under an investment deposit agreement into refined precious metals with the opening of a metal account, the following accounting entry is made:


Dr	7802	Refined precious metals
Cr	7801	Account for accounting of client monetary funds by the bank.

When performing fair value revaluation of refined precious metals with the frequency established by the bank's accounting policy, the following accounting entries are made:
if the fair value of refined precious metals exceeds their book value:


Dr	7802	Refined precious metals
Cr	7868	Income from revaluation of assets at fair value;

if the book value of refined precious metals exceeds their fair value:


Dr	7887	Expenses from revaluation of assets at fair value
Cr	7802	Refined precious metals.

When accruing remuneration for the metal account in accordance with the metal account agreement, the following accounting entry is made:


Dr	7807	Remuneration
Cr	7862	Income in the form of remuneration.

Upon receipt of accrued remuneration for the metal account, the following accounting entry is made:


Dr	7801	Account for accounting of client monetary funds by the bank
Cr	7807	Remuneration.

When selling refined precious metals, the following accounting entries are made:
for the cost of refined precious metals:


Dr	7801	Account for accounting of client monetary funds by the bank
Cr	7802	Refined precious metals;

upon the emergence of a positive difference between the sale price of refined precious metals and their book value:


Dr	7801	Account for accounting of client monetary funds by the bank
Cr	7863	Income from purchase and sale of assets;

upon the emergence of a negative difference between the sale price of refined precious metals and their book value:


Dr	7883	Expenses from purchase and sale of assets
Cr	7802	Refined precious metals.

Paragraph 3. Accounting for money accepted under an investment deposit agreement placed in Islamic securities

When placing money accepted under an investment deposit agreement into Islamic securities, the following accounting entries are made for the acquisition cost including transaction costs:
for the net cost of acquired Islamic securities (for an amount not exceeding the nominal value):


Dr	7804	Islamic securities (a separate sub-account for accounting of the security's nominal value)
Cr	7801	Account for accounting of client monetary funds by the bank;

for the premium amount, including costs related to the acquisition of Islamic securities:


Dr	7804	Islamic securities (a separate sub-account for accounting of the security premium)
Cr	7801	Account for accounting of client monetary funds by the bank;

for the discount amount:


Dr	7804	Islamic securities
Cr	7804	Islamic securities (a separate sub-account for accounting of the security discount).

When amortizing the premium or discount on acquired Islamic securities, the following accounting entries are made:
for the premium amortization amount:


Dr	7884	Premium amortization expenses
Cr	7804	Islamic securities (a separate sub-account for accounting of the security premium);

for the discount amortization amount:


Dr	7804	Islamic securities (a separate sub-account for accounting of the security discount)
Cr	7865	Discount amortization income.

When accruing income due on Islamic securities, the following accounting entry is made:


Dr	7807	Remuneration
Cr	7862	Income in the form of remuneration.

Upon receipt of income on Islamic securities, the following accounting entry is made:


Dr	7801	Account for accounting of client monetary funds by the bank
Cr	7807	Remuneration.

When performing fair value revaluation of acquired Islamic securities with the frequency established by the bank's accounting policy, the following accounting entries are made:
if the fair value of Islamic securities is higher than their book value:


Dr	7804	Islamic securities
Cr	7868	Income from revaluation of assets at fair value;

if the book value of Islamic securities is higher than their fair value:


Dr	7887	Expenses from revaluation of assets at fair value
Cr	7804	Islamic securities

With the frequency established by the bank's accounting policy, but no less frequently than the reporting date, the bank conducts an impairment test for Islamic securities. In case of creating reserves (provisions) to cover losses from impairment of Islamic securities, the following accounting entry is made:


Dr	7889	Losses from asset impairment
Cr	7813	Reserves (provisions) to cover losses.

In case of a decision by the authorized body of the bank to write off impaired Islamic securities against formed reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	7813	Reserves (provisions) to cover losses
Cr	7804	Islamic securities
	7807	Remuneration.

In case of redemption or improvement of the credit quality of Islamic securities, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	7813	Reserves (provisions) to cover losses
Cr	7866	Income from restoration of reserves (provisions).

When selling Islamic securities after accruing declared remuneration, amortization of premium (discount), and fair value revaluation of Islamic securities in accordance with paragraphs 307, 308, and 309 of the Instruction, the following accounting entries are made:
for the unamortized premium amount:


Dr	7804	Islamic securities (a separate sub-account for accounting of the security's nominal value)
Cr	7804	Islamic securities (a separate sub-account for accounting of the security premium);

for the unamortized discount amount:


Dr	7804	Islamic securities (a separate sub-account for accounting of the security discount)
Cr	7804	Islamic securities (a separate sub-account for accounting of the security's nominal value);

for the cost of Islamic securities:


Dr	7801	Account for accounting of client monetary funds by the bank
Cr	7804	Islamic securities;

upon the emergence of a positive difference between the sale price of Islamic securities and their book value:


Dr	7801	Account for accounting of client monetary funds by the bank
Cr	7863	Income from purchase and sale of assets;

upon the emergence of a negative difference between the sale price of Islamic securities and their book value:


Dr	7883	Expenses from purchase and sale of assets
Cr	7804	Islamic securities.

Paragraph 4. Accounting for money accepted under an investment deposit agreement and placed in trade activity financing operations as a trade intermediary providing commercial credit

When carrying out trade activity financing as a trade intermediary providing commercial credit, the subject of which is finished goods, using money accepted under an investment deposit agreement, the following accounting entry is made:


Dr	7808	Inventories
	7809	Buildings, machinery, equipment, transport and other means
	7810	Construction-in-progress (installed) fixed assets
Cr	7801	Account for accounting of client monetary funds by the bank.

Upon completion of the manufacture of goods based on all reports provided by the manufacturer of the goods, the following accounting entry is made:


Dr	7809	Buildings, machinery, equipment, transport and other means
Cr	7810	Construction-in-progress (installed) fixed assets.

When transferring goods to the customer at the sale price including markup and concluding a contract on commercial credit with him, the following accounting entry is made:


Dr	7806	Claims on trade activity financing operations
Cr	7808	Inventories
	7809	Buildings, machinery, equipment, transport and other means
	7832	Future period income (for the markup amount).

When attributing the markup amount to income with the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	7832	Future period income
Cr	7870	Income from trade activity financing operations.

Upon receipt of payments under the commercial credit agreement, the following accounting entry is made:


Dr	7801	Account for accounting of client monetary funds by the bank
Cr	7806	Claims on trade activity financing operations.

With the frequency established by the bank's accounting policy, but no less frequently than the reporting date, the bank conducts an impairment test for claims to customers on trade activity financing operations. In case of creating reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	7889	Losses from asset impairment
Cr	7813	Reserves (provisions) to cover losses.

In case of a decision by the authorized body of the bank to write off unpaid claims to customers on trade activity financing operations in the manner established by the internal documents of the bank, the following accounting entry is made:


Dr	7813	Reserves (provisions) to cover losses
Cr	7806	Claims on trade activity financing operations.

In case of redemption or improvement of the credit quality of claims to customers on trade activity financing operations, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	7813	Reserves (provisions) to cover losses
Cr	7866	Income from restoration of reserves (provisions).

Paragraph 5. Accounting for money accepted under an investment deposit agreement and placed in production and trade activity financing through participation in the charter capitals of legal entities and/or on partnership terms

When carrying out production and trade activity financing through participation in the charter capitals of legal entities and/or on partnership terms using money accepted under an investment deposit agreement, the following accounting entry is made:


Dr	7805	Equity interests
Cr	7801	Account for accounting of client monetary funds by the bank.

When accruing income from participation in the charter capitals of legal entities with the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	7806	Claims on trade activity financing operations
Cr	7864	Income from participation in the charter capital of a legal entity.

Upon receipt of income from participation, the following accounting entry is made:


Dr	7801	Account for accounting of client monetary funds by the bank
Cr	7806	Claims on trade activity financing operations.

With the frequency established by the bank's accounting policy, but no less frequently than the reporting date, the bank conducts an impairment test for equity interests in the charter capitals of legal entities and/or on partnership terms. In case of creating reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	7889	Losses from asset impairment
Cr	7813	Reserves (provisions) to cover losses.

In case of a decision by the authorized body of the bank to write off impaired equity interests in the charter capitals of legal entities and/or on partnership terms against formed reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	7813	Reserves (provisions) to cover losses
Cr	7805	Equity interests
	7806	Claims on trade activity financing operations.

In case of redemption or improvement of the credit quality of equity interests in the charter capitals of legal entities and/or on partnership terms, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	7813	Reserves (provisions) to cover losses
Cr	7866	Income from restoration of reserves (provisions).

When selling equity interests in the charter capitals of legal entities and/or on partnership terms, the following accounting entries are made:
for the cost of the equity interest:


Dr	7801	Account for accounting of client monetary funds by the bank
Cr	7805	Equity interests;

in case of emergence of income from the purchase and sale of the equity interest:


Dr	7801	Account for accounting of client monetary funds by the bank
Cr	7863	Income from purchase and sale of assets;

in case of emergence of expenses from the purchase and sale of the equity interest:


Dr	7883	Expenses from purchase and sale of assets
Cr	7805	Equity interests.

Paragraph 6. Accounting for money accepted under an investment deposit agreement and placed in investment activities on leasing (rental) conditions

When acquiring property using money accepted under an investment deposit agreement for provision in leasing (rental), the following accounting entry is made:


Dr	7809	Buildings, machinery, equipment, transport and other means
Cr	7801	Account for accounting of client monetary funds by the bank.

When accruing rental payments according to the terms of the leasing (rental) agreement with the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	7812	Accrued rental income
Cr	7869	Income in the form of leasing (rental) payments.

Upon receipt of rental payments according to the terms of the leasing (rental) agreement, the following accounting entry is made:


Dr	7801	Account for accounting of client monetary funds by the bank.
Cr	7812	Accrued rental income.

When classifying a concluded leasing (rental) agreement for accounting purposes as an operating lease, the acquired property is amortized with the frequency provided by the accounting policy by the following accounting entry:


Dr	7888	Depreciation charges on fixed assets
Cr	7809	Buildings, machinery, equipment, transport and other means.

When classifying a concluded leasing (rental) agreement for accounting purposes as a financial lease, the following accounting entries are made:
when providing property to the lessee in leasing (rental):


Dr	7811	Claims on assets transferred in leasing (rental)
Cr	7809	Buildings, machinery, equipment, transport and other means;

in addition to the accounting entry provided for in paragraph 330 of the Instruction, according to the terms of the leasing (rental) agreement, the following accounting entry is made:


Dr	7801	Account for accounting of client monetary funds by the bank
Cr	7811	Claims on assets transferred in leasing (rental).

With the frequency established by the bank's accounting policy, but no less frequently than the reporting date, the bank conducts an impairment test for claims under the leasing (rental) agreement. When creating reserves (provisions) to cover losses from impairment of claims under the leasing (rental) agreement, the following accounting entry is made:


Dr	7889	Losses from asset impairment
Cr	7813	Reserves (provisions) to cover losses.

In case of a decision by the authorized body of the bank to write off impaired claims under the leasing (rental) agreement against formed reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	7813	Reserves (provisions) to cover losses
Cr	7812	Accrued rental income.

In case of redemption or improvement of the credit quality of claims under the leasing (rental) agreement, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	7813	Reserves (provisions) to cover losses
Cr	7866	Income from restoration of reserves (provisions).

Paragraph 7. Accounting for the results of the use of money accepted under an investment deposit agreement

When accruing with the frequency established by the bank's accounting policy, income due to the customer for the investment deposit in accordance with the terms of the investment deposit agreement, the following accounting entries are made:


Dr	7881	Expenses related to the payment of remuneration on the investment deposit
Cr	7833	Accrued expenses on investment deposits;

upon payment to the customer of income on the investment deposit:


Dr	7833	Accrued expenses on investment deposits
Cr	7801	Account for accounting of client monetary funds by the bank;

in case if client money was pooled:


Dr	2245	Investment deposits
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities;

upon payment of money to clients:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Cr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

When accruing with the frequency established by the bank's accounting policy, remuneration due to the bank for managing client money in accordance with the terms of the agreement, the following accounting entries are made:


Dr	7881	Expenses related to the payment of remuneration on the investment deposit
Cr	7834	Remuneration for management of the investment deposit;

and simultaneously:


Dr	1729	Accrued income on transactions with investment deposits
Cr	4618	Income for services on transactions with investment deposits.

Upon payment of remuneration due to the bank for managing client money in accordance with the terms of the agreement, the following accounting entries are made:


Dr	7834	Remuneration for management of the investment deposit
Cr	7801	Account for accounting of client monetary funds by the bank;

and simultaneously:


Dr	2245	Investment deposits
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Cr	1729	Accrued income on transactions with investment deposits.

In case of return of the investment deposit to the client, the following accounting entries are made:
for the amount of the returned investment deposit:


Dr	7831	Obligations on investment deposits
Cr	7801	Account for accounting of client monetary funds by the bank;

in case if client money was pooled:


Dr	2245	Investment deposits
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities;

3) upon payment of money to clients:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Cr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

4) in case of use of bank money for early return of the investment deposit at the client's request:


Dr	1553	Settlements with clients on investment deposits
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities

and simultaneously on off-balance sheet accounts for the amount of reduction of debt to the client and recognition of debt to the bank on account 7831 "Obligations on investment deposits":


Dr	7831	Obligations for investment deposits
Cr	7831	Obligations for investment deposits;

upon reimbursement of bank funds:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1553	Settlements with clients for investment deposits.

In the event that the bank loses its right to remuneration due to the loss-making nature of an investment deposit (absence of income resulting from the use of funds attracted under an investment deposit), the following accounting entries are made:


Dr	5921	Other expenses from banking activities
Cr	1729	Accrued income from operations with investment deposits;

simultaneously:


Dr	7834	Remuneration for management of investment deposit
Cr	7871	Other income.

In the event that losses associated with the decrease in the value of assets into which the money of an investment deposit was invested arose due to the fault of the bank, in addition to the accounting entries provided for in paragraph 339 of the Instruction, the following accounting entries are made:


Dr	5921	Other expenses from banking activities
Cr	2245	Investment deposits
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities;

and simultaneously:


Dr	7801	Account for accounting by the bank of client funds
Cr	7871	Other income.

Chapter 19. Accounting by an Islamic bank for operations of investment deposits meeting the criteria for recognition of liabilities in accordance with International Financial Reporting Standards

Upon acceptance by the bank of an investment deposit from an individual or legal entity under an investment deposit agreement for the amount of money accepted under the investment deposit agreement, the following accounting entries are made:


Dr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2245	Investment deposits.

Upon accrual with the frequency established by the bank's accounting policy of income due to the client for an investment deposit in accordance with the terms of the investment deposit agreement, the following accounting entries are made:


Dr	5238	Expenses for payment of part of income on investment deposit
Cr	2729	Obligations for payment of part of income on investment deposits

upon payment to the client of income on the investment deposit:


Dr	2729	Obligations for payment of part of income on investment deposits
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Upon accrual with the frequency established by the bank's accounting policy of the part of income due to the bank for managing client money in accordance with the terms of the agreement, the following accounting entries are made:


Dr	1729	Accrued income from operations with investment deposits
Cr	4618	Income for services for operations with investment deposits

and simultaneously:


Dr	2245	Investment deposits
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Cr	1729	Accrued income from operations with investment deposits.

In the event of return of the investment deposit to the client, the following accounting entries are made:


Dr	2245	Investment deposits
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Chapter 20. Accounting by an Islamic bank for banking loan operations

Upon issuance of a bank loan, the following accounting entries are made:


Dr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients
Cr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

for the amount of discount arising in connection with the recognition of the loan at fair value:


Dr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients
Cr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients.

Banking loan agreements are reflected on the off-balance sheet account 7339 "Various valuables and documents" at a nominal cost of 1 (one) tenge as follows:


Debit	7339	Various valuables and documents.

If collateral is accepted as security for the borrower's obligations based on a pledge agreement, for the amount of the value of property accepted as security for a bank loan (both in tenge and in foreign currency), the following accounting entry is made:


Debit	7250	Property accepted as security (pledge).

If a guarantee is accepted as security for the borrower's obligations, for the amount of the accepted guarantee, the following accounting entry is made:


Dr	6075	Potential claims on accepted guarantees
Cr	6575	Potential reduction of claims on accepted guarantees.

Upon amortization of the discount, with the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients
Cr	4312	Income from amortization of discount on loans provided to other banks
	4434	Income from amortization of discount on loans provided to clients.

Upon receipt of funds towards repayment of a bank loan, the following accounting entry is made:


Dr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients.

Upon full repayment of a bank loan, the following accounting entries are made:
upon write-off of the value of the pledged item:


Credit	7250	Property accepted as security (pledge);

upon write-off of documents:


Credit	7339	Various valuables and documents;

upon write-off of the amount of the accepted guarantee:


Dr	6575	Potential reduction of claims on accepted guarantees
Cr	6075	Potential claims on accepted guarantees.

If at the due date the borrower has not repaid the debt on the bank loan, the following accounting entry is made:


Dr	1306	Overdue indebtedness of other banks on loans
	1424	Overdue indebtedness of clients on loans
Cr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients.

In the event that the banking loan agreement provides for the accrual of penalties (fines, late fees), for the amount of the penalty (fine, late fee), the following accounting entry is made:


Dr	1879	Accrued penalty (fine, late fee)
Cr	2871	Account for charitable payments.

Upon receipt of the amount of penalty (fine, late fee) on the bank loan, the following accounting entry is made:


Dr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1879	Accrued penalty (fine, late fee).

Upon transfer of amounts of received penalty (fine, late fee) to a charitable organization, the following accounting entry is made:


Dr	2871	Account for charitable payments
Cr	2203	Current accounts of legal entities
	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Upon receipt of funds towards repayment of overdue debt on a bank loan, the following accounting entry is made:


Dr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1306	Overdue indebtedness of other banks on loans
	1424	Overdue indebtedness of clients on loans.

Upon creation of reserves (provisions) to cover losses from impairment of bank loans, the following accounting entry is made:


Dr	5452	Expenses for formation of reserves (provisions) for loans and financial leasing provided to other banks
	5455	Expenses for formation of reserves (provisions) for loans and financial leasing provided to clients
Cr	1319	Reserves (provisions) for loans and financial leasing provided to other banks
	1428	Reserves (provisions) for loans and financial leasing provided to clients.

Upon repayment or improvement of the credit quality of a bank loan, previously formed reserves (provisions) are reduced and the following accounting entry is made:


Dr	1319	Reserves (provisions) for loans and financial leasing provided to other banks
	1428	Reserves (provisions) for loans and financial leasing provided to clients.
Cr	4952	Income from restoration of reserves (provisions) created for loans and financial leasing provided to other banks
	4955	Income from restoration of reserves (provisions) created for loans and financial leasing provided to clients.

In the event that the bank decides to write off unpaid overdue bank loan from the balance sheet in the manner and timeframes established by the bank's internal documents, the following accounting entries are made:
for the principal amount of the bank loan in tenge:


Dr	1319	Reserves (provisions) for loans and financial leasing provided to other banks
	1428	Reserves (provisions) for loans and financial leasing provided to clients
Cr	1306	Overdue indebtedness of other banks on loans
	1424	Overdue indebtedness of clients on loans;

for the amount of unamortized discount related to the initial recognition of the loan at fair value:


Dr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients
Cr	4312	Income in the form of adjustment of interest income recognized by the effective interest rate method? on loans provided to other banks
	4434	Income in the form of adjustment of interest income recognized by the effective interest rate method, on loans provided to clients.

Upon repayment by the borrower of indebtedness on a bank loan written off from the balance sheet, the following accounting entries are made:


Dr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	4952	Income from restoration of reserves (provisions) created for loans and financial leasing provided to other banks
	4955	Income from restoration of reserves (provisions) created for loans and financial leasing provided to clients.

Chapter 21. Accounting by an Islamic bank for operations on financing trade activities as a trading intermediary with provision of commercial credit

In the event that the condition of the commercial credit agreement provides for a condition of security of the client's obligation to pay for goods by pledge of money, for the amount of money received, the following accounting entry is made:


Dr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2799	Other prepayments.

The commercial credit agreement is reflected on the off-balance sheet account 7339 "Various valuables and documents" at a nominal cost of 1 (one) tenge as follows:


Debit	7339	Various valuables and documents.

In the event that the subject of the commercial credit agreement is the acquisition of goods to be manufactured (processed products, new movable property, newly created real estate), the following accounting entries are made:
for the amount of prepayment, if the manufacturer (producer) of the goods requires immediate partial prepayment or full advance payment for the purchased goods under the condition of delivery of the goods within a timeframe determined by the agreement (delay in delivery):


Dr	1799	Other prepayments
Cr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

as the manufacturer (producer) of the goods provides a report on completed works and payment for production (manufacturing) of the goods, as well as upon completion of production (manufacturing) of the goods and based on all reports provided by the manufacturer (producer) of the goods, the bank makes final settlement:


Dr	1651	Under construction (installed) fixed assets
Cr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	1799	Other prepayments;

upon completion of production (manufacturing) of the goods:


Dr	1602	Other inventories
	1610	Long-term assets intended for sale
Cr	1651	Under construction (installed) fixed assets.

In the event of acquisition by the bank of goods, for the actual cost including costs directly related to its acquisition, the following accounting entry is made:


Dr	1602	Other inventories
	1610	Long-term assets intended for sale”
Cr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Upon transfer of goods to the client in accordance with the commercial credit agreement, the following accounting entries are made:


Dr	1426	Claims to the client for trade financing operations
Cr	1602	Other inventories
	1610	Long-term assets intended for sale
	2794	Future period income (for the markup amount);

simultaneously for the amount of previously received prepayment from the client, accounted for on the balance sheet account 2799 "Other prepayments":


Dr	2799	Other prepayments
Cr	1426	Claims to the client for trade financing operations.

Upon receipt of payments under the commercial credit agreement, the following accounting entry is made:


Dr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1426	Claims to the client for trade financing operations.

Upon allocation to income of the markup amount with the frequency provided by the bank's accounting policy, the following accounting entry is made:


Dr	2794	Future period income
Cr	4426	Income related to receipt of remuneration for trade financing operations.

If at the due date the client has not repaid the debt on the commercial credit, the following accounting entry is made:


Dr	1427	Overdue indebtedness on trade financing operations
Cr	1426	Claims to the client for trade financing operations.

In the event that the commercial credit agreement provides for the accrual of penalties (fines, late fees), accounting entries provided for in paragraphs 353 and 354 of the Instruction are made.
Upon payment by the client of overdue debt on the commercial credit, the following accounting entry is made:


Dr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1427	Overdue indebtedness on trade financing operations.

With the frequency established by the bank's accounting policy, but no less frequently than the reporting date, the bank conducts an impairment test for claims under the commercial credit agreement. In the event of creation of reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	5455	Expenses for formation of reserves (provisions) for loans and financial leasing provided to clients
Cr	1428	Reserves (provisions) for loans and financial leasing provided to clients.

In the event that the authorized body of the bank decides to write off unpaid overdue claims under the commercial credit agreement, the following accounting entry is made:


Dr	1428	Reserves (provisions) for loans and financial leasing provided to clients
Cr	1427	Overdue indebtedness on trade financing operations.

In the event of repayment or improvement of the credit quality of claims under the commercial credit agreement, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	1428	Reserves (provisions) for loans and financial leasing provided to clients
Cr	4955	Income from restoration of reserves (provisions) created for loans and financial leasing provided to clients.

Chapter 22. Accounting by an Islamic bank for operations on financing production and trade activities through participation in the charter capitals of legal entities and (or) on partnership conditions

Upon financing production and trade activities through participation in the charter capitals of legal entities and (or) on partnership conditions (hereinafter - joint activity), the following accounting entries are made:
upon financing with money:


Dr	1473	Investments of the Islamic bank in production and trade activities
Cr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

upon financing by investing the bank's fixed assets:


Dr	1473	Investments of the Islamic bank in production and trade activities
Cr	1652	Land, buildings and structures
	1653	Computer equipment
	1654	Other fixed assets
	1658	Transport vehicles.

For the amount of the client's participation in the joint activity, the following accounting entries are made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Cr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Upon accrual of income from participation in the charter capitals of legal entities with the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	1756	Accrued income from other operations
Cr	4880	Income of the Islamic bank from financing production and trade activities.

Upon receipt of income from participation, the following accounting entry is made:


Dr	1001	Cash in the cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2870	Other transit accounts.

Upon distribution of income (loss), the following accounting entries are made:
for the bank's income amount:


Dr	2870	Other transit accounts
Cr	1756	Accrued income from other operations;

for the participant-client's income amount:


Dr	2870	Other transit accounts
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities.

In the event that a client sells their own share in a project to the bank, the following accounting entry is made, reflecting the bank's acquisition of the project share:


Dr	1473	Islamic bank's investments in production and trade activities
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities.

In the event that the bank sells its own share in a project to a client, the following accounting entry is made, reflecting the bank's sale of the project share:


Dr	1001	Cash in cash register
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1473	Islamic bank's investments in production and trade activities.

Chapter 23. Accounting by an Islamic bank for investment activities under leasing (rental) conditions

Upon acquisition by the bank of property for its provision in leasing (rental) according to a leasing (rental) agreement, the following accounting entry is made:


Dr	1656	Fixed assets intended for lease
Cr	1001	Cash in cash register
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

A leasing (rental) agreement is reflected on off-balance sheet account 7339 "Various values and documents" at a nominal value of 1 (one) tenge as follows:


Debit	7339	Various values and documents.

Upon accrual of rental payments according to the terms of the leasing (rental) agreement with the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	1771	Accrued income of the Islamic bank on investment activities under rental conditions
Cr	4477	Income of the Islamic bank related to receiving remuneration for investment activities under rental conditions.

Upon receipt of rental payments according to the terms of the leasing (rental) agreement, the following accounting entry is made:


Dr	1001	Cash in cash register
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1771	Accrued income of the Islamic bank on investment activities under rental conditions.

If the client (lessee) fails to pay the payment provided for by the leasing (rental) agreement upon maturity, the following accounting entry is made:


Dr	1772	Overdue debt on investment activities under rental conditions
Cr	1771	Accrued income of the Islamic bank on investment activities under rental conditions

In case the commercial credit agreement provides for the accrual of penalties (fines, late fees), accounting entries provided for in paragraphs 353 and 354 of the Instruction are carried out.
When classifying a concluded leasing (rental) agreement for accounting purposes as an operating lease, the acquired property is amortized with the frequency provided by the accounting policy using the following accounting entry:


Dr	5785	Expenses for depreciation of fixed assets intended for lease
Cr	1696	Accrued depreciation on fixed assets intended for lease.

When classifying a concluded leasing (rental) agreement for accounting purposes as a financial lease, the following accounting entries are made:
upon providing the lessee with property in leasing (rental):


Dr	1305	Financial leasing to other banks
	1420	Financial leasing to clients
Cr	1656	Fixed assets intended for lease;

in addition to the accounting entry provided for in paragraph 383 of the Instruction, according to the terms of the leasing (rental) agreement, the following accounting entry is made:


Dr	1001	Cash in cash register
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1305	Financial leasing to other banks
	1420	Financial leasing to clients;

in addition to the accounting entry provided for in paragraph 384 of the Instruction, the following accounting entry is made:


Dr	1309	Overdue debt of other banks on financial leasing
	1421	Overdue debt of clients on financial leasing
Cr	1305	Financial leasing to other banks
	1420	Financial leasing to clients.

Upon payment by the client of an overdue payment under the leasing (rental) agreement, the following accounting entry is made:


Dr	1001	Cash in cash register
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1772	Overdue debt on investment activities under rental conditions
	1309	Overdue debt of other banks on financial leasing
	1421	Overdue debt of clients on financial leasing.

With the frequency established by the bank's accounting policy, but no less frequently than the reporting date, the bank conducts an impairment test for claims under the leasing (rental) agreement. In the event of creating reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	5453	Expenses for forming reserves (provisions) for receivables related to banking activities
	5452	Expenses for forming reserves (provisions) for loans and financial leasing provided to other banks
	5455	Expenses for forming reserves (provisions) for loans and financial leasing provided to clients
Cr	1877	Reserves (provisions) for receivables related to banking activities
	1319	Reserves (provisions) for loans and financial leasing provided to other banks
	1428	Reserves (provisions) for loans and financial leasing provided to clients

In the event of a decision by the authorized body of the bank to write off unpaid overdue claims under the leasing (rental) agreement, the following accounting entry is made:


Dr	1877	Reserves (provisions) for receivables related to banking activities
	1319	Reserves (provisions) for loans and financial leasing provided to other banks
	1428	Reserves (provisions) for loans and financial leasing provided to clients
Cr	1772	Overdue debt on investment activities under rental conditions
	1309	Overdue debt of other banks on financial leasing
	1421	Overdue debt of clients on financial leasing.

In the event of repayment or improvement of the credit quality of claims under the leasing (rental) agreement, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	1877	Reserves (provisions) for receivables related to banking activities
	1319	Reserves (provisions) for loans and financial leasing provided to other banks
	1428	Reserves (provisions) for loans and financial leasing provided to clients
Cr	4953	Income from restoration of reserves (provisions) created for receivables related to banking activities
	4952	Income from restoration of reserves (provisions) created for loans and financial leasing provided to other banks
	4955	Income from restoration of reserves (provisions) created for loans and financial leasing provided to clients.

Chapter 24. Final Provisions

Questions not regulated by this Instruction are resolved in the manner provided for by the legislation of the Republic of Kazakhstan on accounting and financial reporting and international financial reporting standards.

Appendix 2
to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2025 No. 105

List of expired structural elements of certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan

1. Paragraph 2 of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 27, 2017 No. 46 "On amendments and additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 31, 2011 No. 3 "On approval of the Standard Chart of Accounts for accounting in level-2 banks, mortgage organizations and the Joint Stock Company "Bank of Development of Kazakhstan" and approval of the Instruction on accounting by Islamic banks" (registered in the Registry of State Registration of Normative Legal Acts under No. 15117).
2. Paragraph 2 of the List of certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan, into which amendments and additions are made on issues of accounting, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 31, 2019 No. 267 "On amendments and additions to certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on issues of accounting" (registered in the Registry of State Registration of Normative Legal Acts under No. 19843).
3. Paragraph 1 of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 21, 2020 No. 109 "On approval of the Instruction on accounting by level-2 banks, branches of non-resident banks of the Republic of Kazakhstan, the Joint Stock Company "Bank of Development of Kazakhstan" and mortgage organizations and making amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 22, 2008 No. 79 "On approval of the Standard Chart of Accounts for accounting for separate subjects of the financial market of the Republic of Kazakhstan" and the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated July 1, 2011 No. 68 "On approval of the Instruction on accounting by separate subjects of the financial market" (registered in the Registry of State Registration of Normative Legal Acts under No. 21275).
4. Paragraph 4 of the List of certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan, into which amendments and additions are made on issues of accounting, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 17, 2022 No. 81 "On amendments and additions to certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on issues of accounting" (registered in the Registry of State Registration of Normative Legal Acts under No. 29796).
5. Paragraph 10 of the List of certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan, into which amendments and additions are made on issues of accounting and presentation of financial reporting, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 19, 2022 No. 122 "On amendments and additions to certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on issues of accounting and presentation of financial reporting" (registered in the Registry of State Registration of Normative Legal Acts under No. 31303).
6. Paragraph 3 of the List of certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan, into which amendments and additions are made on issues of accounting by Islamic financial organizations, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 21, 2023 No. 63 "On amendments and additions to certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on issues of accounting by Islamic financial organizations" (registered in the Registry of State Registration of Normative Legal Acts under No. 33384).
7. Paragraph 10 of the List of certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan, into which amendments and additions are made on issues of accounting and presentation of financial reporting, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 27, 2023 No. 87 "On amendments and additions to certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on issues of accounting and presentation of financial reporting" (registered in the Registry of State Registration of Normative Legal Acts under No. 33720).

1. On amendments and additions to certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on issues of accounting and recognition of expired structural elements of certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan ↑

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