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


NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN		NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN
RESOLUTION OF THE BOARD		RESOLUTION OF THE BOARD
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 Ineffective 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 on accounting issues, according to Appendix 1 to this Resolution (hereinafter – the List).
Declare ineffective the structural elements of certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan according to the list in Appendix 2 to this Resolution.
The Accounting Department 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, the 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 the state registration of this Resolution, submission to the Legal Department of the National Bank of the Republic of Kazakhstan of information on the execution of the measure provided for in subparagraph 2) of this paragraph.

Control over the execution of this Resolution[1] shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan in charge.
This Resolution is subject to official publication and shall enter into force on January 1, 2026, except for paragraphs 27, 36, 37, 85, 102, 103, 104, 105, and 106 of paragraph 3 of the List, which shall enter into force on April 1, 2026.


Chairman	T.M. Suleimenov

AGREED

Ministry of Finance
Republic of Kazakhstan

Copy is correct:

Chief Specialist-Secretary of the Board Z. 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 on 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-Tier Banks and Branches of Banks – Non-Residents of the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 5089):

restate the title as follows:

"On Approval of the Instruction on Accounting by Second-Tier Banks, Branches of Banks – Non-Residents of the Republic of Kazakhstan, Joint Stock Company 'Bank for Economic Development of Kazakhstan' and Mortgage Organizations";

restate 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 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:";

restate paragraph 1 as follows:

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

Restate the Instruction on Accounting for Trust Operations and Custodial Activities by Second-Tier Banks and Branches of Banks – Non-Residents of the Republic of Kazakhstan, approved by the aforementioned 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 on 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 Certain Subjects of the Financial Market of the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 5348):

restate the preamble as follows:

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

restate paragraph 1 as follows:

"1. This Standard Chart of Accounts for Accounting for Certain 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 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 the Unified Accumulative Pension Fund, Voluntary Accumulative Pension Funds (hereinafter – Accumulative Pension Funds), organizations carrying out certain 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, the organization guaranteeing the implementation of insurance payments to policyholders (insured, beneficiaries) in the event of liquidation of insurance organizations, on accounting accounts for the preparation of financial reporting, as well as for grouping and current reflection of elements of reporting based on accounting data in monetary terms by branches of insurance brokers – non-residents of the Republic of Kazakhstan (hereinafter – organizations) on accounting accounts for the preparation of 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' transactions";

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


"3380 03	Obligation in the form of remuneration received on securities accepted under 'reverse REPO' transactions";

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 in the National Bank of the Republic of Kazakhstan, correspondent banks, and organizations carrying out certain types of banking operations.

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

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

restate 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 amounts of money of a temporary and random nature, which are not posted to other balance sheet accounts at the time of their occurrence.

Credits to the account reflect amounts of money upon write-off.";

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' transactions.

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

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

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

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

"3380 03 Obligation in the form of remuneration received on securities accepted under 'reverse REPO' transactions.

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

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

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

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-Tier Banks, Mortgage Organizations, Joint Stock Company 'Bank for Economic Development of Kazakhstan' and Branches of Banks – Non-Residents of the Republic of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts under No. 6793):

restate the preamble as follows:

in the Standard Chart of Accounts for Accounting in Second-Tier Banks, Mortgage Organizations, Joint Stock Company 'Bank for Economic Development of Kazakhstan' and Branches of Banks – Non-Residents of the Republic of Kazakhstan, approved by the aforementioned Resolution:

in Chapter 1:

restate paragraph 1 as follows:

"1. This Standard Chart of Accounts for Accounting in Second-Tier Banks, Mortgage Organizations, Joint Stock Company 'Bank for Economic Development of Kazakhstan' and Branches of Banks – Non-Residents 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 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 second-tier banks, mortgage organizations, Joint Stock Company 'Bank for Economic Development of Kazakhstan', legal entities that were previously subsidiary banks, and is intended for grouping and current reflection of elements of reporting based on accounting data by branches of banks – non-residents of the Republic of Kazakhstan.";

in paragraph 8:

restate the name of account group 2790 as follows:


"2790	Prepayment of debt and income";

in paragraph 9:

restate the name of account group 3000 as follows:


"3000	Authorized 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 received from other banks with a term of up to one month";

restate the name of account 2054 as follows:


"2054	Loans received from other banks with a term of up to one year";

exclude the number and name of account 2131;

restate 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;

restate the name of account 2242 as follows:


"2242	Uninvested balances on current accounts intended for accounting of client funds of the person performing the functions of a nominee, including on the basis of the corresponding license of the Committee for Financial Services Regulation of the Astana International Financial Centre, opened by banks";

restate the name of account 2306 as follows:


"2306	Repurchased securities";

exclude the number and name of account 2707;

restate 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 for client transactions";

in Paragraph 3:

restate the name of account 3000 as follows:


"3000	Authorized 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 value 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 value of securities provided at a non-market interest rate";

restate 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 'Business Development Fund 'Damu'';

in Paragraph 7:

after account 7250, add account 7260 as follows:


"7260	Other client assets not meeting IFRS recognition criteria";

restate the names of accounts 7500, 7535, 7536, 7542, 7543, and 7544 as follows:


"7500	Loans, rights to which have been accepted into trust management
7535	Loans, rights to which have been accepted into trust management
7536	Overdue loans, rights to which have been accepted into trust management
7542	Accrued remuneration on loans, rights to which have been accepted into trust management
7543	Penalty (fine, penalty) on loans, rights to which have been accepted into trust management
7544	Overdue remuneration on loans, rights to which have been 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, settlement security, 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 received from other banks with a term of up to one month (passive).

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

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

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

restate the name and description of account 2054 as follows:

"2054. Loans received from other banks with a term of up to one year (passive).

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

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

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

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

restate 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 of persons managing an investment portfolio, voluntary accumulative pension funds, accepted by banks under custodial agreements.

Credits to the account reflect amounts of money accepted by banks under custodial agreements, received into current accounts intended for accounting of client funds of persons managing an investment portfolio, voluntary accumulative pension funds, 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 of persons managing an investment portfolio, voluntary accumulative pension funds, for the intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.";

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

restate 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 the functions of a nominee, including on the basis of the corresponding license of the Committee for Financial Services Regulation of the Astana International Financial Centre, 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 the functions of a nominee, including on the basis of the corresponding license of the Committee for Financial Services Regulation of the Astana International Financial Centre, opened by banks under banking service agreements and/or nominee 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 the functions of a nominee, including on the basis of the corresponding license of the Committee for Financial Services Regulation of the Astana International Financial Centre, 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 the functions of a nominee, including on the basis of the corresponding license of the Committee for Financial Services Regulation of the Astana International Financial Centre, opened by banks, for the intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.";

restate 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;

restate 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 determined by the banking loan agreement.

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

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

"2866. Liabilities for client transactions (passive).

Purpose of the account: Accounting for amounts of the bank's liabilities 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 subject matter of the transaction 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 subject matter of the transaction."

On the credit side of the account, amounts of the bank's obligations to clients for 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 subject of the transaction for the period between the moment of the transaction conclusion by the client and the moment of state or other registration of the transaction or the subject of the transaction are posted.

On the debit side of the account, the write-off of amounts of the bank's obligations to clients for 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 subject of the transaction for the period between the moment of the transaction conclusion by the client and the moment of state or other registration of the transaction or the subject of the transaction is posted.";

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

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

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

Purpose of the account: Accounting for income amounts 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, the write-off of income amounts to balance sheet account No. 4999 is posted.»;

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

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

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

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

On the credit side of the account, the write-off of incurred expense amounts to balance sheet account No. 4999 is posted.»;

number, name and description of account 5754 to be formulated in the following edition:

«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 the Development of Entrepreneurship "Damu".

Purpose of the account: Accounting for expense amounts 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 the Development of Entrepreneurship "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 the Development of Entrepreneurship "Damu" are posted.

On the credit side of the account, the write-off of incurred expense amounts to balance sheet account No. 4999 is posted.»;

number, name and description of account 7250 to be formulated in the following edition:

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

Purpose of the account: Accounting for the value of property (excluding money) accepted as collateral (pledge) for client obligations, including property coming in the future.

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

On the expense of the account, periodically, as established by internal documents, a negative revaluation of the value of property accepted as collateral (pledge) or write-off of property accepted as collateral (pledge), including property coming in the future, is posted, as well as upon their return to the client or sale of pledged property in case of non-performance of obligations by the client.»;

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

«7260. Other client assets not meeting IFRS recognition criteria.

Purpose of the account: Accounting for other client assets not meeting IFRS recognition criteria.

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

On the credit side of the account, the write-off of amounts of other assets not meeting IFRS recognition criteria upon their write-off is posted.»;

numbers, names and descriptions of accounts 7535, 7536, 7542, 7543 and 7544 to be formulated in the following edition:

«7535. Loans, the rights to which have been accepted for trust management (active).

Purpose of the account: Accounting for loan amounts, the rights to which have been accepted for trust management.

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

On the credit side of the account, the write-off of amounts upon repayment or emergence of conditions for the reverse buyback of loans, the rights to which have been accepted for trust management is posted.

Overdue loans, the rights to which have been accepted for trust management (active).

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

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

On the credit side of the account, the write-off of amounts of overdue loans, the rights to which have been accepted for trust management upon repayment or emergence of conditions for their reverse buyback is posted.

Accrued remuneration on loans, the rights to which have been accepted for trust management (active).

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

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

On the credit side of the account, the write-off of remuneration on loans upon their repayment or emergence of conditions for the reverse buyback of loans is posted.

Penalty (fine, penalty) on loans, the rights to which have been accepted for trust management (active).

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

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

On the credit side of the account, the write-off of amounts of penalties (fines, penalties) paid on loans, the rights to which have been accepted for trust management is posted.

Overdue remuneration on loans, the rights to which have been accepted for trust management (active).

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

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

On the credit side of the account, the write-off of overdue remuneration on loans upon their repayment or emergence of conditions for the reverse buyback of loans is posted.».

Make the following changes to 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. 7121):

formulate the preamble in the following edition:

«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", the Board of the National Bank of the Republic of Kazakhstan RESOLVES:»;

in the Instruction on Accounting by Certain Subjects of the Financial Market, approved by the specified resolution:

formulate paragraph 1 in the following edition:

formulate paragraph 23 in the following edition:

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

on the net value of the placed debt security (on an amount not exceeding its nominal 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 (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 the Republic of Kazakhstan dated August 24, 2012 No. 69 "On Approval of the Instruction on Accounting for Operations with Pension Assets, Target Assets and Target Accumulations Carried Out by a Single Accumulative Pension Fund and Voluntary Accumulative Pension Funds" (registered in the Registry of State Registration of Normative Legal Acts under No. 7118):

formulate the preamble in the following edition:

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

formulate paragraph 1 in the following edition:

«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 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" Financial Reporting Standard "Accounting and Disclosure of Information on Pension Asset Operations", approved by 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 Operations" (registered in the Registry of State Registration of Normative Legal Acts under No. 8765) (hereinafter - Standard), international financial reporting standards and details the accounting for operations with pension assets carried out by a single accumulation pension fund and voluntary accumulation pension funds (hereinafter - Fund).»;

formulate paragraph 85 in the following edition:

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

1) on the amount of existing income:


Dr	6110 01	Income related to receiving remuneration on purchased securities
	6110 03	Income related to amortization of discount on purchased securities
	6110 04	Income related to receiving remuneration on "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 changes in the value of securities measured at fair value, changes in which are reflected in profit or loss
	6240 02	Income from recovery (cancellation) of reserves (provisions) created for deposits placed in second-level 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 the sale of refined precious metals
	6280 05	Income from the revaluation of refined precious metals
	6280 07	Other income
	6280 09	Income from the 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 existing 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 on 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 from forming reserves (provisions) for placed deposits
	7440 61	Expenses from forming reserves (provisions) for securities measured at amortized cost
	7440 62	Expenses from assets under external management
	7470 01	Book value of refined precious metals
	7470 03	Expenses from changes in the value of securities measured at fair value, changes in which are reflected in profit or loss
	7470 07	Expenses from the revaluation of refined precious metals
	7470 10	Expenses from the 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 services
	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 the negative difference between the nominal yield indicator and the 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 the Republic of Kazakhstan dated August 24, 2012 No. 270 "On Approval of the Rules for Organizing Accounting" (registered in the Registry of State Registration of Normative Legal Acts under No. 7978):

formulate the preamble in the following edition:

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

formulate paragraph 1 in the following edition:

«1. These Rules for Organizing Accounting (hereinafter - 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 - Accounting Law), 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 determine the procedure for organizing accounting by financial organizations, Joint Stock Company "Kazakhstan Development Bank", 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 the Republic 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 Normative Legal Acts under No. 8596):

formulate the preamble in the following edition:

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 the specified resolution:

formulate paragraph 1 in the following edition:

«1. Instruction on Accounting by Insurance (Reinsurance) Organizations, Mutual Insurance Societies and Branches of Insurance (Reinsurance) Organizations - Non-Residents of the Republic of Kazakhstan (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", Article 52-3 of the Law of the Republic of Kazakhstan "On Insurance Activity" (hereinafter - Insurance Law), 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 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).»;

formulate subparagraph 2) of paragraph 119 in the following edition:

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


Dr	3390 17	Obligations for cash flows under insurance (reinsurance) contracts for incurred losses
	7470 41	Insurance expenses for payment
	7470 42	Expenses for making insurance payments for reinsurance
Cr	3390 43	Settlements with reinsurers
	3390 44	Settlements with policyholders;

and simultaneously:


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

formulate paragraphs 126 and 127 in the following edition:

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


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

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


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

formulate subparagraph 2) of paragraph 128 in the following edition:

«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 risk adjustment for non-financial risk
	2060 03	Reinsurance asset for risk adjustment for non-financial risk;»;

formulate paragraphs 143 and 144 in the following edition:

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


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

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


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

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


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

for the amount of obligations under held reinsurance contracts:


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

upon actual payment:


Dr	3390 42	Settlements with reinsurers
Cr	1010	Cash in cash desk
	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 reinsurance asset
	2060 01	Best estimate of expected cash flows for reinsurance asset
	1280 61	Reinsurance asset for non-financial risk margin
	2060 03	Reinsurance asset for non-financial risk margin
Cr	3390 55	Margin on held reinsurance contracts
	4040 16	Margin on held reinsurance contracts
	1620 06	Estimate of future cash flows for reinsurance asset
	2060 05	Estimate of future cash flows for reinsurance asset;

for the amount of obligations under held reinsurance contracts:


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

upon actual payment:


Dr	3390 42	Settlements with reinsurers
Cr	1010	Cash in cash desk
	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 reinsurance asset
	2060 01	Best estimate of expected cash flows for reinsurance asset;

and simultaneously:


Dr	1010	Cash in cash desk
	1030	Cash at current accounts.
Cr	1630	Other short-term assets.»;

paragraphs 148 and 149 are to be worded as follows:

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


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

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	Estimate of future cash flows for reinsurance asset;
	2060 05	Estimate of future cash flows for reinsurance asset
Cr	1280 58	Best estimate of expected cash flows for reinsurance asset
	2060 01	Best estimate of expected cash flows for 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 reinsurance asset
	2060 01	Best estimate of expected cash flows for reinsurance asset
	1280 59	Margin on reinsurance contracts
	2060 02	Margin on reinsurance contracts
	1280 61	Reinsurance asset for non-financial risk margin
	2060 03	Reinsurance asset for non-financial risk margin;

3) for the amount of actually received money:


Dr	1010	Cash in cash desk
	1030	Cash at current accounts
Cr	1280 46	Claims against reinsurers.»;

paragraph 151 is to be worded as follows:

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


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

paragraphs 154 and 155 are to 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 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 reinsurance asset
	2060 01	Best estimate of expected cash flows for 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 non-financial risk margin:


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

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


Dr	1280 62	Best estimate of expected cash flows for reinsurance asset for incurred insurance losses
	2060 06	Best estimate of expected cash flows for 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 for the reinsurance asset for incurred insurance losses:


Dr	1280 63	Non-financial risk margin for reinsurance asset for incurred insurance losses
	2060 07	Non-financial risk margin for 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 reinsurance asset
	2060 01	Best estimate of expected cash flows for 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 non-financial risk margin:


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

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


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

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


Dr	7470 32	Financial expenses from insurance (reinsurance)
Cr	1280 63	Non-financial risk margin for reinsurance asset for incurred insurance losses
	2060 07	Non-financial risk margin for 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 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 reinsurance asset
	2060 01	Best estimate of expected cash flows for 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 non-financial risk margin:


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

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


Dr	1280 62	Best estimate of expected cash flows for reinsurance asset for incurred insurance losses
	2060 06	Best estimate of expected cash flows for 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 for the reinsurance asset for incurred insurance losses:


Dr	1280 63	Non-financial risk margin for reinsurance asset for incurred insurance losses
	2060 07	Non-financial risk margin for 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 reinsurance asset
	2060 01	Best estimate of expected cash flows for 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 non-financial risk margin:


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

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


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

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


Dr	5461	Financial risk on insurance (reinsurance) contracts
Cr	1280 63	Non-financial risk margin for reinsurance asset for incurred insurance losses
	2060 07	Non-financial risk margin for 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 Operations'" (registered in the Registry of State Registration of Legal Acts under No. 8765):

rephrase 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 Operations", approved by the said resolution:

rephrase paragraph 1 as follows:

«1. This Financial Reporting Standard "Accounting and Disclosure of Information on Pension Asset Operations" (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 accounting for pension assets and preparing financial reports regarding pension assets of the Unified Accumulative Pension Fund and voluntary accumulation 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 Operations'" (registered in the Registry of State Registration of Legal Acts under No. 9735):

rephrase the preamble as follows:

in Accounting Standard 33 "Accounting and Disclosure of Information on Brokerage Operations", approved by the said resolution:

rephrase paragraph 1 as follows:

«1. This Accounting Standard 33 "Accounting and Disclosure of Information on Brokerage Operations" (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", the Rules for carrying out brokerage and (or) dealing activities in the securities market, the 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, the procedure for conducting banking operations by a broker and (or) dealer" (registered in the Registry of State Registration of Legal Acts under No. 9249), and is intended for application by an organization carrying out brokerage activities in the securities market, (hereinafter - the broker) when preparing financial reports.».

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 Model Chart of Accounts for Accounting in Level 2 Banks, Mortgage Organizations and the Joint Stock Company 'Bank for Economic Development of Kazakhstan' and Approval of the Instruction on Accounting by Islamic Banks'" (registered in the Registry of State Registration of Legal Acts under No. 15117):

rephrase the heading 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 Model Chart of Accounts for Accounting in Level 2 Banks, Mortgage Organizations and the Joint Stock Company 'Bank for Economic Development of Kazakhstan';

rephrase 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" (registered in the Registry of State Registration of Legal Acts under No. 15084):

rephrase 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, approved by the said resolution:

rephrase paragraph 1 as follows:

«1. These Rules for Automation of Accounting (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 by financial organizations (excluding legal entities whose exclusive activity is the cashing of banknotes, coins and valuables), the Joint Stock Company "Bank for Economic Development of 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 Model 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 Legal Acts of the Republic of Kazakhstan on Accounting Issues" (registered in the Registry of State Registration of Legal Acts under No. 16390):

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 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 Model 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 the said resolution:

rephrase 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 financial reporting elements 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:

restate the description of account 2180 as follows:

"2180 "Other Long-Term Receivables" (active).

Purpose: accounting for other long-term receivables not accounted for in the 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 amount of other long-term receivables is written off on the credit of the account upon payment by the client or write-off from the organization's balance sheet.".

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-Level Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Kazakhstan Development Bank" 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):

restate the title 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";

restate 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 on 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-Level Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Kazakhstan Development Bank" and Mortgage Organizations

Chapter 1. General Provisions

The Instruction on Accounting by Second-Level Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint Stock Company "Kazakhstan Development Bank" 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 specifies the accounting by second-level banks, Islamic banks, branches of non-resident banks of the Republic of Kazakhstan, Joint Stock Company "Kazakhstan Development Bank", 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-Level 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 Transfer and Simple Bills by Second-Level 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 on the transaction date and on 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 on unallocated metal accounts correspond to the definition of financial instruments defined in International Financial Reporting Standard (IAS) 32 "Financial Instruments: Presentation", accounting for operations with refined precious metals placed on 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 is permitted to the extent that it does not contradict the requirements of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting" and international financial reporting standards, in the manner provided for by the internal documents of the bank and mortgage organization regulating accounting.

The 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 on the Transaction Date

On the transaction date for 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 a discrepancy between the purchase rate of foreign currency and the accounting rate, the following accounting entries are made:

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


Dr	5530	Expenses on the 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 the 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 changes in the market exchange rate:


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

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


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

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

1) for the amount in tenge paid 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 on the Settlement Date

On the transaction date for 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 on the Purchase and Sale of Foreign Currency
Cr	6905	Conditional Obligations on the 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 changes in the market exchange rate:


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

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


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

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


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

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

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


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

5) reversal of previously made revaluation:


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


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

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

On the transaction date for 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 a discrepancy between the sale rate of foreign currency and the accounting rate, the following accounting entries are made:

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


Dr	5530	Expenses on the 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 the 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 changes in the market exchange rate:


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

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


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

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

1) for the amount of sold 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 sale 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 on the Settlement Date

On the transaction date for 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 on the Purchase and Sale of Foreign Currency
Cr	6905	Conditional Obligations on the 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 changes in the market exchange rate:


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

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


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

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


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

On the settlement date for 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 on the sale of foreign currency:


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

5) reversal of previously made revaluation:


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


Dr	4703	Income from Foreign Currency Revaluation
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 the Cashier's Office
	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	Deposits 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 Clients' 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 Clients' Obligations
	2229	Savings Deposits of Individuals (more than one year)
	2241	Long-Term Deposit of an Individual Serving as Collateral for Clients' 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	Deposits 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 Clients' 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 an Individual Serving as Collateral for Clients' Obligations;

3) for the amount of premium:


Dr	1001	Cash in the Cashier's Office
	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 on 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 the Republic of Kazakhstan
	5122	Expenses related to the payment of remuneration on term deposits of the National Bank of the Republic 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 to the total amount of obligations 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 the Republic of Kazakhstan
	2022	Demand deposits of foreign central banks
	2023	Demand deposits of other banks
	2121	Term deposits of the National Bank of the Republic 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 obligations of clients
	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 obligations of clients
	2229	Savings deposits of individuals (more than one year)
	2241	Long-term deposit of an individual serving as collateral for obligations of clients.

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 discount amortization 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
	5236	Expenses on discount amortization on deposits attracted from clients
Cr	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;

2) for the amount of premium amortization:


Dr	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
Cr	4270	Income from premium amortization 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
	4440	Income from premium amortization 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 in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in 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 bank deposit amount, 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 in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in 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" is to be charged to expenses in accordance with the accrual method.

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


Dr	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	Term deposits of the National Bank of the Republic 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 in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in 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 provided bank loan is equal to 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 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 expenses incurred by the client in the form of commission expenses related to obtaining a bank loan before obtaining the bank loan (for the amount of the discount):


Dr	1001	Cash in the cash register
	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	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients;

2) if the amount of the provided 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 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 positive difference between the amount of the bank loan to be repaid and the amount of the provided 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, original loan agreements, title documents for the collateral 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 the market rate to an unrelated 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 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;

simultaneously:


Dr	5071	Expenses in the form of adjustment of gross book value of provided loans due to their modification and/or 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 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 collateral for the borrower's obligations, the following accounting entry is made for the amount of the accepted guarantee:


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

When accepting money as collateral 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 in 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
	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 subsidiary special purpose organizations
	2229	Savings deposits of individuals (more than one year)
Cr	2213	Short-term deposit of an individual serving as collateral for obligations of clients
	2223	Deposit of a legal entity serving as collateral for obligations of clients
	2241	Long-term deposit of an individual serving as collateral for obligations of clients.

When a bank opens a credit line or provides 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 obligations on irrevocable loans to be provided in the future
	6626	Contingent obligations on revocable loans to be provided in the future.

In the event of providing the next amount of a bank loan in accordance with a bank loan agreement, the bank's contingent obligations to provide 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 obligations on irrevocable loans to be provided in the future
	6626	Contingent obligations 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) when accruing 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) when amortizing 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 the borrower prepaying the amount of accrued remuneration on a bank loan:


Dr	1001	Cash in the cash register
	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
Cr	2792	Prepayment on provided loans;

3) when repaying 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 loans granted
Cr	1730	Accrued income on loans and financial leasing granted to other banks
	1740	Accrued income on loans and financial leasing granted to clients.

Upon revaluation of bank loans granted, 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, by the amount of the difference:


Dr	1310	Account for positive adjustment of the value of loans granted to other banks
	1430	Account for positive adjustment of the fair value of loans granted to clients
Cr	4310	Income in the form of positive adjustment of the value of loans granted to other banks
	4430	Income in the form of positive adjustment of the value of loans granted to clients;

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


Dr	5057	Expenses in the form of negative adjustment of the value of loans granted to other banks
	5232	Expenses in the form of negative adjustment of the value of loans granted to clients
Cr	1311	Account for negative adjustment of the value of loans granted to other banks
	1431	Account for negative adjustment of the fair value of loans granted 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 value of loans granted to other banks
	1431	Account for negative adjustment of the fair value of loans granted to clients
Cr	1310	Account for positive adjustment of the value of loans granted to other banks
	1430	Account for positive adjustment of the fair value of loans granted to clients.

With the frequency established by the bank's accounting policy, revaluation of the value 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 of 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 of 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 the 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 granted to clients
	1417	Long-term loans granted to clients
	1424	Overdue client debt on loans
	1740	Accrued income on loans and financial leasing granted to clients
	1741	Overdue remuneration on loans and financial leasing granted 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 granted to clients
	1417	Long-term loans granted to clients
	1424	Overdue client debt on loans
	1740	Accrued income on loans and financial leasing granted to clients
	1741	Overdue remuneration on loans and financial leasing granted to clients.

If the terms of the bank loan agreement provide for the indexing of payments on the bank loan in tenge, revaluation of the balances of the bank loan is performed at intervals established by the bank's accounting policy, if other intervals are not established by the bank loan agreement, and the following accounting entries are made:

1) in case of positive indexing:


Dr	1417	Long-term loans granted to clients
	1740	Accrued income on loans and financial leasing granted 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 granted to clients
	1740	Accrued income on loans and financial leasing granted to clients.

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


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
	2792	Prepayment for loans granted;

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 loans granted
Cr	1407	Factoring to clients
	1411	Short-term loans granted to clients
	1417	Long-term loans granted to clients
	1429	Other loans granted 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 granted to other banks
	1303	Overnight loans granted to other banks
	1304	Long-term loans granted to other banks
	1407	Factoring to clients
	1411	Short-term loans granted to clients
	1417	Long-term loans granted to clients
	1429	Other loans granted to clients.

Upon repayment of the principal amount of a bank loan in accordance with the credit line agreement, an increase in the bank's contingent liabilities for the provision of bank loans in the future by the amount of the repaid bank loan is made, 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 security for the performance of obligations, as well as title documents for the subject of pledge, technical documentation for it, and other documents subject to mandatory return to the borrower) and the value of accepted collateral, the amounts of accepted guarantees, money serving as collateral for the bank loan, the following accounting entries are made:

1) upon write-off of the value of the pledged item:


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 in 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 the cash register
	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 at the due date established by the bank loan agreement, the borrower has not paid the accrued remuneration, the amount of accrued but unpaid remuneration is charged to overdue asset accounts, and the following accounting entry is made:


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

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


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

If the bank loan agreement provides for the accrual of penalties (fines, late fees) 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 portion 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 granted to other banks
	1741	Overdue remuneration on loans and financial leasing granted to clients
Cr	4306	Income related to the receipt of remuneration on overdue debt of other banks on loans
	4424	Income related to the receipt of remuneration on overdue debt of clients on loans.

Upon payment of overdue remuneration and penalties (fines, late fees) on 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 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 granted to other banks
	1741	Overdue remuneration on loans and financial leasing granted to clients
	1879	Accrued penalty (fine, late fee).

Upon payment of the overdue principal amount of 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 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 client debt on factoring
	1424	Overdue client debt 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 the formation of reserves (provisions) for loans and financial leasing granted to other banks
	5455	Expenses for the formation of reserves (provisions) for loans and financial leasing granted to clients
Cr	1319	Reserves (provisions) for loans and financial leasing granted to other banks
	1428	Reserves (provisions) for loans and financial leasing granted 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) for loans and financial leasing granted to other banks
	1428	Reserves (provisions) for loans and financial leasing granted to clients
	3564	Reserves (provisions) for expected credit losses on loans accounted for at fair value through other comprehensive income
Cr	4952	Income from the restoration of reserves (provisions) created for loans and financial leasing granted to other banks
	4955	Income from the restoration of reserves (provisions) created for loans and financial leasing granted to clients.

In the event 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 bank's internal documents, the following accounting entries are made for the principal amount of the bank loan and unpaid overdue remuneration:


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

In the event 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 bank's internal documents, 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 of 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 granted to other banks
	1304	Long-term loans granted to other banks
	1411	Short-term loans granted to clients
	1417	Long-term loans granted to clients.

In the event of an insignificant modification of cash flows on a granted loan, the following accounting entries are made:
for the amount of capitalization of overdue remuneration:


Dr	1302	Short-term loans granted to other banks
	1304	Long-term loans granted to other banks
	1407	Factoring to clients
	1411	Short-term loans granted to clients
	1417	Long-term loans granted to clients
	1429	Other loans granted to clients
Cr	1306	Overdue debt of other banks on loans
	1409	Overdue client debt on factoring
	1424	Overdue client debt on loans
	1731	Overdue remuneration on loans and financial leasing granted to other banks
	1741	Overdue remuneration on loans and financial leasing granted 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 granted 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 the modification of loans granted to clients and/or in the form of adjustment of loans granted at a non-market interest rate
Cr	1312	Discount on loans granted to other banks
	1434	Discount on loans granted to clients;

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


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

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


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

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


Dr	1302	Short-term loans granted to other banks
	1304	Long-term loans granted to other banks
	1407	Factoring to clients
	1411	Short-term loans granted to clients
	1417	Long-term loans granted to clients
	1429	Other loans granted 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 for the acquired credit-impaired loan:


Dr	1302	Short-term loans granted to other banks
	1304	Long-term loans granted to other banks
	1407	Factoring to clients
	1411	Short-term loans granted to clients
	1417	Long-term loans granted to clients
	1429	Other loans granted to clients
Cr	1312	Discount on loans granted to other banks
	1434	Discount on loans granted 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 the credit-impaired loan created:


Dr	5071	Expenses in the form of adjustment of the gross carrying amount of loans provided 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 the gross carrying amount 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.

When creating a credit-impaired loan by means of substantial modification of an existing loan, the following accounting entries are made:
upon derecognition 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 clients
	1319	Reserves (allowances) for loans and financial leasing provided to other banks
	1428	Reserves (allowances) for loans and financial leasing provided to clients
Cr	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
	1435	Premium on loans provided to clients
	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 clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients
	5071	Expenses in the form of adjustment of the gross carrying amount of loans provided 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 the gross carrying amount 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	1860	Other debtors in banking activities
	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients
	4413	Income arising from adjustment of the gross carrying amount of loans provided due to their modification
	4436	Income in the form of adjustment of the gross carrying amount due to modification of loans provided to clients.

Chapter 5. Accounting for transactions with securities

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

When purchasing 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 at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at other banks
	2010	Correspondent accounts;

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

1) for the amount of the premium:


Dr	1206	Premium on purchased 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 at other banks
	2010	Correspondent accounts;

2) for the amount of the 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 at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at other banks
	2010	Correspondent accounts.

When accruing 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 to be amortized:


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 to be amortized:


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 carrying amount:


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 carrying amount 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 the existing 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 accruing 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, the cost of which is expressed in foreign currency, at the exchange rate, the following accounting entries are made:

when the exchange rate of the currency increases, for the amount of positive exchange 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 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 of the currency decreases, for the amount of negative exchange 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 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 at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at 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 accruing 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 at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at 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 amount of the transaction on sale of securities measured at fair value through profit or loss exceeds their carrying amount:


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

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

When purchasing 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) including transaction costs:


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

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

1) for the amount of the premium:


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

2) for the amount of the 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 at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at other banks
	2010	Correspondent accounts.

When accruing 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 to be amortized:


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 to be amortized:


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 carrying amount:


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 carrying amount 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 the existing 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 at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at 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 accruing 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 at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at 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 amount of the transaction on sale of securities measured at fair value through other comprehensive income exceeds their carrying amount:


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

for the amount of difference, in case the carrying amount of securities measured at fair value through other comprehensive income exceeds the amount of the transaction 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 (allowances) for expected credit losses on securities:


Dr	3562	Reserves (allowances) 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 measured 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 the 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 funds received from the issuer of debt securities:


Dr	1051	Correspondent account at 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 the 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 the 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.

Upon creation (increase) of 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 the formation of reserves (provisions) on securities
Cr	3562	Reserves (provisions) for expected credit losses on securities measured at fair value through other comprehensive income.

Upon reduction (cancellation) of 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 the restoration of reserves (provisions) created for securities.

Paragraph 3. Accounting for acquired securities measured at amortized cost

Upon purchase of debt securities measured at amortized cost, the following accounting entries are made:

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


Dr	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
	2010	Correspondent accounts;

2) for the amount of premium:


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

Upon accrual of remuneration and amortization of premium (discount) on acquired 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 at 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 the 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 at 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 at 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 on purchase and sale of securities
Cr	1481	Securities measured at amortized cost.

Upon creation (increase) of reserves (provisions) for expected credit losses on debt securities measured at amortized cost, the following accounting entry is made:


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

Upon reduction (cancellation) of 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 the restoration of reserves (provisions) created for securities.

Upon redemption by the issuer of the value of debt securities after the accrual of declared remuneration and amortization of premium or discount, for the amount of funds received from the issuer of debt securities, 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
	2010	Correspondent accounts
Cr	1481	Securities measured at amortized cost
	1745	Accrued income on securities measured at amortized cost

Upon write-off of impaired securities from 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

Upon issuance by the bank of securities into circulation, the following accounting entries are made:

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


Dr	1051	Correspondent account at 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 at 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 issued subordinated bonds;

3) for the amount of discount:


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

Upon accrual of remuneration and amortization of 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 issued subordinated bonds
Cr	4454	Income from amortization of premium on securities issued into circulation
	4455	Income from amortization of premium on issued subordinated bonds;

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 issued subordinated bonds
Cr	2305	Discount on securities issued into circulation
	2404	Discount on issued subordinated bonds.

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 at 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 the accrual of remuneration and amortization of premium/discount, for the amount of funds 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 at 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

Upon carrying out REPO transactions, for the amount of the transaction, 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	2255	"REPO" transactions with securities.

Upon accrual of expenses in the form of remuneration on the "REPO" transaction, the following accounting entry is made:


Dr	5250	Expenses on "REPO" transactions with securities
Cr	2725	Accrued expenses on "REPO" transactions with securities.

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


Dr	2255	"REPO" transactions with securities
	2725	Accrued expenses on "REPO" transactions with securities
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Upon carrying out a reverse REPO transaction (purchase of securities), for the amount of the transaction, the following accounting entry is made:


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

Upon accrual of remuneration on the reverse "REPO" transaction, the following accounting entry is made:


Dr	1748	Accrued income on "REPO" transactions with securities
Cr	4465	Income on "REPO" transactions with securities.

Upon sale by the receiving party of securities accepted under the "reverse REPO" transaction as collateral, 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	2257	Obligation to return securities accepted under the "REPO" transaction.

Upon receipt from the issuer of remuneration on securities accepted under the "reverse REPO" transaction as collateral, 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	2256	Obligation in the form of remuneration received on securities transferred under "reverse REPO" transactions.

Upon revaluation of the obligation to return securities accepted under the "reverse REPO" transaction as collateral, the following accounting entries are made:

for the amount of negative adjustment of the obligation's value:


Dr	5260	Expenses from revaluation of the obligation to return securities accepted under "reverse REPO" transactions
Cr	2257	Obligation to return securities accepted under the "REPO" transaction;

for the amount of positive adjustment of the obligation's value:


Dr	2257	Obligation to return securities accepted under the "REPO" transaction
Cr	4466	Income from revaluation of the obligation to return securities accepted under the "REPO" transaction.

Upon transfer of previously received securities under the "reverse REPO" transaction for the amount of accrued remuneration on the "reverse REPO" transaction and the amount of closing the "reverse REPO" transaction (closing price of the transaction established at the time of concluding this transaction), 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	1461	"Reverse REPO" transactions with securities
	1748	Accrued income on "REPO" transactions with securities.

Chapter 7. Accounting for transactions on purchase and sale of refined precious metals

Upon purchase of refined precious metals at 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 at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

In the event that 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 on 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 at 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 transactions with derivative financial instruments

Paragraph 1. Accounting for forward transactions

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


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

Upon revaluation of a forward transaction for the 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 transaction:


Dr	1892	Claims on 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 transaction:


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	Obligations on forward operations;

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


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:

with a 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;

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


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 securities market participants
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 the outstanding positive (negative) adjustment of 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 securities market participants
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 securities market participants
Cr	2852	Settlements with professional securities market participants;

3) upon write-off of the allowable outstanding margin from an account opened at a 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 securities market participants;

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


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

On the date of closing an open position of a 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 securities market participants
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	1852	Settlements with professional securities market participants
	2203	Current accounts of legal entities.

Paragraph 3. Accounting for option transactions

On the date 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 the premium paid for the acquired "call/put" option:


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

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


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

On the date of closing an open position upon execution 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 transactions;

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 transactions
	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 transactions.

On the date 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 the 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 execution 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 transactions
Cr	4591	Income from revaluation of option transactions;

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


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

On the date of closing an open position, upon execution 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 transactions
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 transactions
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 transactions
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 date 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 the purchase rate is lower than the accounting rate:


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

3) in case the purchase rate is higher than the accounting 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 account for a currency swap transaction)
Cr	6905	Conditional liabilities for the purchase and sale of foreign currency (separate account for a currency swap transaction).

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

for the amount of tenge received for the sold foreign currency and for the amount of sold 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 account for a currency swap transaction)
Cr	6405	Conditional claims for the purchase and sale of foreign currency (separate account for a currency swap transaction).

On the date 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 the sale rate is lower than the accounting rate:


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

3) in case the sale rate is higher than the accounting 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 account for a currency swap transaction)
Cr	6905	Conditional liabilities for the purchase and sale of foreign currency (separate account for a currency swap transaction).

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

1) for the amount of sold 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 tenge received for the sold 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 a 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 account for a currency swap transaction)
Cr	6405	Conditional claims for the purchase and sale of foreign currency (separate account for a currency swap transaction).

On the date 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 an 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 an 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 sub-account for accounting for liabilities for an 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 sub-account for accounting for liabilities for an interest rate swap transaction);

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


Dr	2895	Liabilities for swap operations (corresponding sub-account for accounting for liabilities for an interest rate swap transaction)
Cr	1895	Claims for swap operations (corresponding sub-account for accounting for claims for an 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 on transactions with financial derivatives;

2) for the amount of remunerable to be received:


Dr	1753	Accrued income from transactions with financial derivatives
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 remuneration received:


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 financial derivatives;

for the amount of remuneration paid:


Dr	2727	Accrued expenses on transactions with financial derivatives
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 maintained in the manner provided by this paragraph and using balance sheet accounts provided by the Instruction for accounting for 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 on 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 on 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 financial derivatives 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 income statement 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 hedging net investments 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

For payment 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.

Upon crediting/transferring money to a client's current account, the following accounting entry is made:


Dr	1001	Cash in the 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 through 130 of the Instruction.
When issuing a credit card to a client, the following accounting entries are made:

for the amount of the commission:


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
	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 amount of 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 in paragraph 47 of the Instruction.

Subsequently, when reducing reserves (provisions), repayment, or write-off of the debt on the credit card from the balance sheet, accounting entries are made as provided 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 the 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 the 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.

Upon selling traveler's checks, the following accounting entry is made:


Dr	1001	Cash in the cash desk
Cr	1008	Money in traveler's checks,

simultaneously in off-balance sheet accounting:


Credit	7339	Various valuables and documents.

For the amount of commission income from traveler's check operations, the following accounting entry is made:


Dr	1001	Cash in the 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 paid traveler's check forms in off-balance sheet accounting:


Debit	7339	Various valuables and documents;

2) for the amount of commission income from traveler's check operations:


Dr	1001	Cash in the cash desk
Cr	4608	Other commission income;

3) for the amount of coverage received for 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 liabilities on the issued bank guarantee:


Dr	6055	Possible claims on issued or confirmed guarantees
Cr	6555	Possible liabilities 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 an 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 liabilities on the issued bank guarantee:


Dr	6555	Possible liabilities 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 liability for 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 liability for 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 the bank receiving a creditor's claim for payment of the bank guarantee amount or its part, the following accounting entries are made:

for the amount of payment:


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 liabilities on the issued bank guarantee:


Dr	6555	Possible liabilities on issued or confirmed guarantees
Cr	6055	Possible claims on issued or confirmed guarantees.

If the guarantee contract 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 the client reimburses the amount paid by the bank under the bank guarantee, the following accounting entry is made for the amount of money actually received:


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 liabilities on the issued bank guarantee:


Dr	6055	Possible claims on issued or confirmed guarantees
Cr	6555	Possible liabilities on issued or confirmed guarantees;

for the amount of money accepted as collateral for client obligations under the guarantee agreement:


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
	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 amount of the fair value of the bank guarantee.

At intervals established by the bank's accounting policy, amortization of the initially recognized liability for an issued covered (secured) bank guarantee is performed, and the accounting entry provided for in paragraph 143 of the Instruction is made.
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 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
	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 liabilities on the issued bank guarantee:


Dr	6555	Possible liabilities 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 receiving a creditor's claim for payment of the bank guarantee amount, the following accounting entries are made:

1) for the amount of payment:


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 liabilities on the issued guarantee:


Dr	6555	Possible liabilities 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 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 collateral property:


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

for write-off of legal documents for the subject of pledge:


Expense	7339	Various valuables and documents.

Upon creation of a reserve for settlement of obligations under an issued bank guarantee and debtor debt 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 shall be made.
Upon receipt by the bank of the creditor's demand for payment of the amount of the bank guarantee or its part, accounting entries provided for in paragraph 147 of the Instruction shall be made.
Upon reimbursement by the client of the amount paid under the bank guarantee, an accounting entry provided for in paragraph 148 of the Instruction shall be made, as well as the following accounting entries:

for write-off of collateral property:


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

for write-off of legal documents for the subject of pledge:


Expense	7339	Various valuables and documents.

Paragraph 4. Accounting for debtor debt on issued bank guarantees

Upon reclassification of debtor debt arising from satisfaction of the bank's obligation to pay the guarantee amount upon the creditor's demand, into the amount of a bank loan, the following accounting entry shall be made:


Dr	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
Cr	1861	Debtors under guarantees.

Upon creation of reserves (provisions) to cover losses from impairment of debtor debt on bank guarantees, the following accounting entry shall be made:


Dr	5453	Expenses for formation of reserves (provisions) on debtor debt related to banking activities
Cr	1877	Reserves (provisions) on debtor debt related to banking activities.

Upon reduction of formed reserves (provisions) to cover losses from impairment of debtor debt on issued bank guarantees, the following accounting entry shall be made:


Dr	1877	Reserves (provisions) on debtor debt related to banking activities
Cr	4953	Income from restoration of reserves (provisions) created on debtor debt related to banking activities.

Upon write-off from the balance sheet at the expense of created reserves (provisions) of debtor debt on issued bank guarantees in the manner and deadlines established by the bank's internal documents, the following accounting entry shall be made:


Dr	1877	Reserves (provisions) on debtor debt related to banking activities
Cr	1861	Debtors under guarantees.

Chapter 12. Accounting for operations with bills of exchange

Paragraph 1. Accounting for operations with bills accepted for accounting

Upon acceptance of a bill for accounting, the following accounting entries shall be made:

1) for the amount of the accepted bill:


Dr	1405	Bills of clients accepted for accounting
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

2) for the amount of discount on the accepted bill:


Dr	1405	Bills of clients accepted for accounting (separate account)
Cr	1432	Discount on accepted bills;

3) for the amount of premium on the accepted bill:


Dr	1433	Premium on accepted bills
Cr	1405	Bills of clients accepted for accounting;

4) for the amount of remuneration accrued by previous bill holders on the accepted bill:


Dr	1406	Remuneration accrued by previous bill holders on accepted bills of clients
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks,

simultaneously, for the nominal value of legal documents for the subject of pledge, the original pledge agreement and other documents subject to mandatory return to the client, 1 (one) tenge, the following accounting entry shall be made:


Income	7339	Various valuables and documents.

Upon amortization of discount or premium on an accepted bill, the following accounting entries shall be made:

1) for the amount of discount on the accepted bill:


Dr	1432	Discount on accepted bills
Cr	4405	Income related to receipt of remuneration on accepted bills of clients;

2) for the amount of premium on the accepted bill:


Dr	5235	Expenses on amortization of premium on accepted bills
Cr	1433	Premium on accepted bills.

Upon accrual of remuneration on an accepted bill, the following accounting entry shall be made:


Dr	1752	Accrued income on accepted bills
Cr	4405	Income related to receipt of remuneration on accepted bills of clients;

Upon actual receipt of the accrued remuneration on the accepted bill, the following accounting entry shall be made:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1406	Remuneration accrued by previous bill holders on accepted bills of clients
	1752	Accrued income on accepted bills.

Upon maturity of payment on the accepted bill, the following accounting entries shall be made:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1405	Bills of clients accepted for accounting
	1406	Remuneration accrued by previous bill holders on accepted bills of clients
	1752	Accrued income on accepted bills,

and, simultaneously:


Expense	7339	Various valuables and documents.

Upon early repayment of the accepted bill, accounting entries provided for in paragraph 165 of the Instruction shall be made, as well as the following accounting entries:

1) for the amount of undiscounted discount on the accepted bill:


Dr	1432	Discount on accepted bills
Cr	1405	Bills of clients accepted for accounting (separate account);

2) for the amount of undiscounted premium on the accepted bill:


Dr	1405	Bills of clients accepted for accounting
Cr	1433	Premium on accepted bills.

Upon endorsement of the bill, accounting entries provided for in paragraph 166 of the Instruction shall be made, as well as the following accounting entries:

for the book value of the bill and the amount exceeding the book value of the bill:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1405	Bills of clients accepted for accounting
	4734	Income from other revaluation,

and, simultaneously:


Expense	7339	Various valuables and documents.

Paragraph 2. Accounting for operations after protest of the bill

In case of non-payment of the accepted bill by the payer upon maturity of payment on the bill, after protest of the bill, the following accounting entries shall be made:

1) for the amount of the protested bill:


Dr	1425	Protested bills of clients
Cr	1405	Bills of clients accepted for accounting;

2) for the amount of accrued remuneration on the protested bill:


Dr	1425	Protested bills of clients
Cr	1752	Accrued income on accepted bills;

3) for the amount of penalty (fine, late fee) and commission income collected without the payer's consent on the protested bill:


Dr	1749	Other overdue remuneration
	1818	Accrued other commission income
	1879	Accrued penalty (fine, late fee)
Cr	4424	Income related to receipt of remuneration on overdue client debt 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 created reserves (provisions) on the protested bill, the following accounting entry shall be made:


Dr	5455	Expenses for formation of reserves (provisions) on loans and financial leasing provided to clients
Cr	1428	Reserves (provisions) on loans and financial leasing provided to clients.

Upon impossibility of collection of debt on the protested bill, the following accounting entries shall be made:

for the amount of write-off of debt at the expense of created reserves (provisions):


Dr	1428	Reserves (provisions) on 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:


Expense	7339	Various valuables and documents.

Paragraph 3. Accounting for operations on payment of domiciled bills

Upon domiciliation of the bill, the following accounting entries shall be made:

1) for the amount of conditional claims and obligations on the domiciled bill:


Dr	6180	Possible claims on bills
Cr	6680	Possible obligations on bills;

simultaneously, for the nominal value of legal documents for the subject of pledge, the original pledge agreement and other documents subject to mandatory return to the client, 1 (one) tenge:


Income	7339	Various valuables and documents;

2) for the amount of money accepted as security for obligations of the domiciliary:


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	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:


Dr	1001	Cash in cash desk
Cr	4608	Other commission income.

Upon payment by the domiciliary on the bill, the following accounting entries shall be made:

1) for the amount of payment on the bill:


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 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;

2) for the amount of conditional claims and obligations on the domiciled bill:


Dr	6680	Possible obligations on bills
Cr	6180	Possible claims on bills;

simultaneously:


Expense	7339	Various valuables and documents.

Paragraph 4. Accounting for operations on acceptance of bills for collection

Upon acceptance of a bill for collection, for the nominal value of legal documents for the subject of pledge, the original pledge agreement and other documents subject to mandatory return to the client, 1 (one) tenge, the following accounting entry shall be made:


Income	7339	Various valuables and documents.

Upon receipt of payment on the bill accepted for collection, the following accounting entries shall be made:

for the amount of received payment:


Dr	1051	Correspondent account in 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:


Expense	7339	Various valuables and documents.

Paragraph 5. Accounting for operations on avalization of bills

Upon placing an aval on the bill, the following accounting entries shall be made:

1) for the amount of conditional claims and obligations:


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:


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	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 value of collateral property:


Income	7250	Property accepted as security (collateral) for client obligations;


Income	7339	Various valuables and documents.

Upon making payment on the avalized bill, the following accounting entries shall be made:

1) for the amount of conditional claims and obligations:


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:


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 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;

3) for the value of collateral property:


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


Expense	7339	Various valuables and documents.

Upon payment of the avalized bill secured with property (except money), the following accounting entries shall be made:

1) for the amount of payment on the avalized bill:


Dr	1861	Debtors under guarantees
Cr	1001	Cash in cash desk
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

2) upon reimbursement of the amount of the bank's obligation performed under the avalized bill:


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	1861	Debtors under guarantees,

and, simultaneously:


Expense	7339	Various valuables and documents,

for the value of collateral property:


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

3) for the amount of conditional claims and obligations on the avalized bill:


Dr	6680	Possible obligations on bills
Cr	6180	Possible claims on bills.

Accounting for an avalized bill, the obligation under which is not secured, shall be 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 (except money) shall be carried out in the manner provided for in paragraphs 154 to 157 of the Instruction.

Paragraph 6. Accounting for operations on acceptance of bills as an intermediary

Upon acceptance of a bill as an intermediary, the following accounting entries shall be made:
for the amount of conditional claims and obligations:


Dr	6180	Possible claims on bills
Cr	6680	Possible obligations on bills;

2) for the amount of commission:


Dr	1051	Correspondent account in 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 shall be made:


Dr	2869	Issued guarantees
Cr	4608	Other commission income.

Upon making payment on the accepted bill, the following accounting entries shall be made:

1) for the amount of conditional claims and obligations:


Dr	6680	Possible obligations on bills
Cr	6180	Possible claims on bills;

2) for the amount of unamortized commission remuneration:


Dr	2869	Issued guarantees
Cr	4606	Commission income for services on operations with guarantees.

Upon creation of reserves (provisions) to settle the obligation to pay the accepted bill, the following accounting entries shall be made:


Dr	5465	Expenses for formation of reserves (provisions) on conditional obligations
Cr	2869	Issued guarantees,

and, simultaneously, for the amount not exceeding the amount of created reserves (provisions), upon its creation in cases where the condition of the transaction between the bank and the bill holder for acceptance of the bill for payment provides for reimbursement by the client of the amount paid by the bank to its creditor:


Dr	1861	Debtors under guarantees
Cr	4958	Income from restoration of reserves (provisions) created on conditional obligations.

Upon making payment on the bill accepted as an intermediary, for the amount of payment on the accepted bill, the following accounting entry shall be made:


Dr	2869	Issued guarantees
	1001	Cash in cash desk
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
Cr	1052	Correspondent accounts in other banks.

Upon reimbursement of the amount of the bank's obligation performed for payment of the accepted bill, the following accounting entry shall be made:


Dr	1001	Cash in cash desk
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1861	Debtors under guarantees.

For the amount of conditional claims and obligations, the following accounting entry shall be made:


Dr	6680	Possible obligations on bills
Cr	6180	Possible claims on bills.

Chapter 13. Accounting for operations with letters of credit

Paragraph 1. Accounting for operations with covered import letters of credit

Upon opening by the issuing bank of a covered import letter of credit by transferring money from the client's current account and depositing it into the coverage account for settlement under the letter of credit, for the amount of coverage of the letter of credit, the following accounting entry shall be made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2855	Creditors under documentary settlements.

Upon making payment by the issuing bank under the import covered letter of credit upon fulfillment of the letter of credit conditions and in the presence of coverage in the bank, for the amount of execution of the letter of credit, the following accounting entry shall be made:


Dr	2855	Creditors under documentary settlements
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks.

In case of annulment of the import covered letter of credit, for the amount of return of coverage of the letter of credit to the client, the following accounting entry shall be made:


Dr	2855	Creditors under documentary settlements
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

In case of execution of payment under the import covered letter of credit through the executing bank, after receipt of confirmation from the executing bank on its verification of shipping documents and their compliance with the letter of credit conditions, for the amount of transfer, the following accounting entry shall be made:


Dr	1855	Debtors under documentary settlements
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

After receipt of confirmation from the executing bank on receipt of the corresponding documents and transfer 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 shall be made:


Dr	2855	Creditors under documentary settlements
Cr	1855	Debtors under documentary settlements.

Upon annulment of the import covered letter of credit by making payment under the letter of credit, the following accounting entries shall be made:

1) for the amount of receipt of the transferred coverage amount of the import letter of credit from the executing bank:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1855	Debtors under documentary settlements;

2) upon return of the coverage amount to the client under a letter of credit:


Dr	2855	Creditors for documentary transactions
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 client-importer, for the amount of the letter of credit, the following accounting entry is made:


Dr	6005	Potential claims on issued uncovered letters of credit
Cr	6505	Potential liabilities on issued uncovered letters of credit.

Upon execution of the letter of credit by the issuing bank in accordance with the terms of the letter of credit, based on the client's order, contract, or application, the following accounting entries are made:

1) for the amount of the letter of credit issued and paid by the bank:


Dr	1855	Debtors for documentary transactions
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at 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 from 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 for documentary transactions.

The further procedure for accounting for the provided loan is carried out in the manner established in Chapter 4 of the Instruction.
Upon execution of an uncovered import letter of credit by the issuing bank, the following accounting entry is made in the issuing bank for the amount of closing the letter of credit:


Dr	6505	Potential liabilities on issued uncovered letters of credit
Cr	6005	Potential claims on issued uncovered letters of credit.

In the event of cancellation of an uncovered import letter of credit, accounting entries analogous to paragraph 195 of the Instruction are made.

Paragraph 3. Accounting for commission remuneration on a letter of credit

In the event that the terms of the letter of credit 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 transactions
Cr	4612	Commission income on documentary transactions;

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 transactions;

3) in the event that, according to the terms of the letter of credit, 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 transactions.

When paying commissions of other banks (issuing bank, intermediary bank) for services related to the servicing of letters of credit (including confirmation of the letter of credit) at the expense of the client's (applicant/beneficiary's) 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 at other banks
	2013	Correspondent accounts of other banks.

In the absence of funds in the client's (applicant/beneficiary's) current account to pay commissions of other banks (issuing bank, intermediary bank) for services related to the servicing of letters of credit (including confirmation of the letter of credit) at the expense of the client's funds, the following accounting entries are made:


Dr	1855	Debtors for documentary transactions
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at 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 at other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1855	Debtors for documentary transactions.

Paragraph 4. Accounting for transactions with export letters of credit

Upon advising an export letter of credit, no accounting entries are made.
Upon receipt of shipping documents for exported goods from the beneficiary and their compliance with the terms of the letter of credit, 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 the case of confirmation of an 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 liabilities on confirmed covered letters of credit
	6510	Potential liabilities 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 at other banks
Cr	2855	Creditors for documentary transactions;

and simultaneously:


Dr	6525	Potential liabilities 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 liabilities on confirmed uncovered.

Upon sending documents under the letter of credit to the issuing bank by the bank, the following accounting entries are made:


Expense	7339	Various valuables and documents.

Upon crediting the amount of the letter of credit to the beneficiary by the executing bank (beneficiary bank) after receiving confirmation from the issuing bank of the compliance of documents with the terms specified in the letter of credit, the following accounting entry is made for the amount of crediting:


Dr	2855	Creditors for documentary transactions
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 for documentary transactions
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at other banks.

Chapter 14. Accounting for fiduciary transactions

Money accepted into fiduciary management, as well as received investment income (expense), are accounted for on balance sheet account 2210 "Financial assets accepted into fiduciary management".

Accounting for transactions with money received into fiduciary management is carried out on accounts of the group of accounts 7500 "Loans, claims on which are accepted into fiduciary management" and 7600 "Client assets under fiduciary (investment) management", provided by the Standard Chart of Accounts for Accounting.

Paragraph 1. Accounting for assets accepted into fiduciary management

Upon receipt by the bank from the client of money, refined precious metals and/or claims on loans into fiduciary management based on a contract for fiduciary management of client assets, 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 at other banks
Cr	2210	Financial assets accepted into fiduciary management;

2) on off-balance sheet accounts:


Dr	7535	Loans, claims on which are accepted into fiduciary management
	7601	Money
	7602	Refined precious metals
Cr	7661	Receipt of assets from the client.

When the bank carries out transactions with assets accepted into fiduciary management, receives 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 at other banks" and credit/debit of balance sheet account 2210 "Financial assets accepted into fiduciary management" respectively.

Paragraph 2. Accounting for money accepted into fiduciary management and placed in refined precious metals, and refined precious metals accepted into fiduciary management

Upon placing money accepted into fiduciary management in refined precious metals, the following accounting entry is made:


Dr	7602	Refined precious metals
Cr	7601	Money.

Upon revaluation at fair value 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 revaluation of assets at fair value;

when the book value of refined precious metals exceeds their fair value:


Dr	7684	Expenses from revaluation of assets at fair value
Cr	7602	Refined precious metals.

Upon placing refined precious metals under fiduciary management in a metal account, the following accounting entry is made:


Dr	7604	Deposits placed
Cr	7602	Refined precious metals.

Upon accrual of remuneration on a metal account in accordance with the metal account contract, the following accounting entry is made:


Dr	7610	Remuneration
Cr	7662	Income in the form of remuneration.

Upon receipt of accrued remuneration on a metal account, the following accounting entry is made:


Dr	7601	Money
Cr	7610	Remuneration.

Upon closing of 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 under fiduciary management and/or accepted into fiduciary 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) upon emergence of a positive difference between the sale price of refined precious metals and their book value:


Dr	7601	Money
Cr	7663	Income from sale of assets;

3) upon emergence of a negative difference between the sale 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 fiduciary management

and placed in bank deposits

Upon placing money accepted into fiduciary management in 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 contract:


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 contract, 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) upon increase in the market exchange rate of the currency:


Dr	7604	Deposits placed
Cr	7665	Income from exchange rate differences;

upon decrease in the market exchange rate of the currency:


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 contract, the following accounting entries are made:

1) for the amount of money placed based on a bank deposit contract:


Dr	7601	Money
Cr	7604	Deposits placed
	7610	Remuneration;

At each reporting date, the bank 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 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 recognized 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 loss from impairment).

Paragraph 4. Accounting for claims on loans accepted into fiduciary management

Upon accrual of remuneration on mortgage loans, claims on which are accepted into fiduciary management, the following accounting entry is made:


Dr	7542	Accrued remuneration on loans, claims on which are accepted into fiduciary management
Cr	7662	Income in the form of remuneration.

Upon receipt of payments on loans, claims on which are accepted into fiduciary 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 fiduciary management
Cr	7535	Loans, claims on which are accepted into fiduciary management.

Upon untimely repayment by the borrower of payments on a loan, claim on which is accepted into fiduciary 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 fiduciary management
Cr	7535	Loans, claims on which are accepted into fiduciary management;

2) for the amount of overdue payment on remuneration:


Dr	7544	Overdue remuneration on loans, claims on which are accepted into fiduciary management
Cr	7542	Accrued remuneration on loans, claims on which are accepted into fiduciary management.

Upon receipt of overdue payments on a loan, claim on which is accepted into fiduciary 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 fiduciary 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 fiduciary management.

For the amount of accrued and received penalty (fine, penalty) on a loan, claim on which is accepted into fiduciary management, the following accounting entries are made:

1) upon accrual of penalty (fine, penalty):


Dr	7543	Penalty (fine, penalty) on loans, claims on which are accepted into fiduciary management
Cr	7668	Other income;

2) upon receipt of accrued penalty (fine, penalty):


Dr	7601	Money
Cr	7543	Penalty (fine, penalty) on loans, claims on which are accepted into fiduciary management.

Upon carrying out repurchase of loans, claims on which are under fiduciary management, and termination of the bank's obligations under fiduciary management of these rights in accordance with the contract for fiduciary management of client assets, the following accounting entry is made:


Dr	7681	Withdrawal of client assets
Cr	7536	Overdue loans, claims on which are accepted into fiduciary management
	7544	Overdue remuneration on loans, claims on which are accepted into fiduciary management.

Paragraph 5. Accounting for assets withdrawn from fiduciary management

In the event of withdrawal by the client of part of the assets under fiduciary management, the following accounting entries are made:

1) on balance sheet accounts:


Dr	2210	Financial assets accepted into fiduciary management
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at other banks;

2) on off-balance sheet accounts:


Dr	7681	Withdrawal of client assets
Cr	7535	Loans, claims on which are accepted into fiduciary management
	7601	Money
	7602	Refined precious metals
	7604	Deposits placed.

Upon determination of the result of fiduciary 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 revaluation of assets at fair value
	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 revaluation of assets at fair value
	7685	Expenses from exchange rate differences
	7688	Other expenses.

Upon expiration of the term of the contract for fiduciary management of client assets and return of assets to the client, the following accounting entries are made:

on balance sheet accounts:


Dr	2210	Financial assets accepted into fiduciary management
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at 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 revaluation of assets at fair value
	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 revaluation of assets at fair value
	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 fiduciary manager from fiduciary management of client assets

Upon accrual and receipt by the bank of remuneration under the contract for fiduciary management of client assets, the following accounting entries are made:

1) upon accrual of remuneration:


Dr	1815	Accrued commission income for services on fiduciary transactions.
Cr	4605	Commission income for services on fiduciary transactions;

2) upon receipt of accrued remuneration:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at other banks
	2210	Financial assets accepted into fiduciary management;
Cr	1815	Accrued commission income for services on fiduciary transactions.

Chapter 15. Accounting by the custodian bank of assets of investment funds

Client money accepted by the custodian bank based on a custodial contract, and transactions with money accepted in accordance with the custodial contract, as well as received investment income (expense), are accounted for on the following balance sheet accounts:

2012 "Correspondent accounts of foreign central banks" - in the event that the custodial contract is concluded with a foreign central bank;

2013 "Correspondent accounts of other banks" - in the event that a custodial agreement is concluded with a bank (except for an international central bank);

2202 "Uninvested balances on current accounts intended for accounting for client funds under custodial agreements" - in the event that a custodial agreement is concluded with an investment portfolio manager and/or a voluntary accumulated pension fund.

Accounting for other assets accepted by the custodian bank based on a custodial agreement is carried out on off-balance sheet accounts of the group of accounts 7700 "Assets accepted for custodial storage, except for pension assets of voluntary accumulated 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 custodian bank 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 in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2012	Correspondent accounts of international central banks
	2013	Correspondent accounts of other banks
	2202	Uninvested balances on current accounts intended for accounting for client funds under custodial agreements (bank investment account);

2) for the cost 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 for the debit and/or credit of balance sheet accounts 1051 "Correspondent account in 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 international central banks", 2013 "Correspondent accounts of other banks", 2202 "Uninvested balances on current accounts intended for accounting for 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 the event that the settlement date differs from the transaction date, until the securities are received:


Debit	7713	Other claims;

2) upon receipt of securities for the amount of the purchase of securities:


Debit	7701	Securities;

3) for the amount of the acquired reward (coupon):


Debit	7712	Reward accrued by the previous holder of securities;

4) and, simultaneously:


Credit	7713	Other claims.

When accruing rewards 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 the reward or dividends:

1) for the amount of the reward on securities:


Debit	7711	Reward (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 the event that the cost 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.

When the issuer pays the accrued reward and/or declared dividends on securities, the following accounting entries are made for the amount of money received:

1) for the amount of the accrued reward (coupon):


Credit	7711	Reward (separate sub-account for securities);

2) for the amount of the previously acquired reward (coupon):


Credit		Reward accrued by the previous holder of securities;

3) for the amount of accrued dividends:


Credit	7710	Dividends.

On each reporting date, the custodian bank 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) when recognizing a loss on impairment of securities:


Credit	7701	Securities
	7711	Reward;

2) when restoring a previously recognized loss on impairment of securities:


Debit	7701	Securities
	7711	Reward.

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 cost of securities:


Credit	7701	Securities;

2) for the amount of the accrued reward on securities:


Credit	7711	Reward (separate sub-account for securities);

3) for the amount of the previously acquired reward:


Credit	7712	Reward 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.

When accruing rewards on a placed deposit, the following accounting entry is made:


Debit	7711	Reward (separate sub-account for deposits).

In the event that the cost of a 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	Reward (separate sub-account for deposits);

2) when the market exchange rate decreases:


Credit	7702	Deposits in other banks;
	7711	Reward (separate sub-account for deposits).

When receiving rewards on a 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	Reward (separate sub-account for deposits).

On each reporting date, the custodian bank 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) when recognizing a loss on impairment of deposits:


Credit	7702	Deposits in other banks (separate sub-account for accounting for provisions)
	7711	Reward (separate sub-account for accounting for provisions);

2) when restoring a previously recognized loss on impairment of deposits:


Debit	7702	Deposits in other banks (separate sub-account for accounting for provisions)
	7711	Reward (separate sub-account for accounting for provisions).

When returning 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 the reward:


Credit	7711	Reward (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.

When accruing and receiving rewards on a metal account in accordance with the terms of the metal account agreement, the following accounting entries are made:

1) when accruing the reward:


Debit	7711	Reward (separate sub-account for metal accounts);

2) when receiving the reward:


Credit	7711	Reward (separate sub-account for metal accounts).

When closing a 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.

When selling 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

When 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".

When accruing rewards on a reverse REPO operation, for the amount of the reward, the following accounting entry is made:


Debit	7711	Reward (separate sub-account for reverse REPO operations).

When closing 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 entries are made:


Credit	7704	Reverse REPO operations; for the amount of the reward:

for the amount of the reward:


Credit	7711	Reward (separate sub-account for reverse REPO operations).

When 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.

When accruing rewards on REPO operations, for the amount of the reward, the following accounting entry is made:


Debit	7711	Reward (separate sub-account for REPO operations).

When closing 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 entries are made:


Credit	7705	REPO operations;

for the amount of the reward paid:


Credit	7711	Reward (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 money paid (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 the event that the terms of the concluded transaction with a derivative financial instrument provide for the accrual and payment of rewards, the following accounting entries are made:

1) when accruing income in the form of rewards:


Debit	7711	Reward;

expenses in the form of rewards:


Credit	7711	Reward;

2) when receiving income in the form of rewards:


Credit	7711	Reward;

expenses in the form of rewards:


Debit	7711	Reward.

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 date (closing) of a 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 charter capital of legal entities

When placing money accepted based on a custodial agreement in the charter capital of a legal entity, the following accounting entry is made:


Debit	7707	Equity investments.

When selling a share in the charter 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 the positive difference:


Debit	7708	Investments in buildings, machinery, equipment, transport and other fixed assets;

2) for the amount of the negative difference:


Credit	7708	Investments in buildings, machinery, equipment, transport and other fixed assets.

When selling 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

When a client withdraws assets in accordance with a custodial agreement and/or upon 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 savings to the Unified Accumulative Pension Fund and other voluntary accumulated pension funds

Upon receipt of pension contributions from subscribers into the bank investment account of a voluntary accumulated pension fund, 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
	2013	Correspondent accounts of other banks
Cr	2202	Uninvested balances on current accounts intended for accounting for client funds under custodial agreements (bank investment account).

When making transfers of pension savings to the Unified Accumulative Pension Fund, voluntary accumulated pension funds and banks servicing pension recipients, from the pension payout account of a voluntary accumulated 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 accumulated pension fund to the bank account of pension payouts of a voluntary accumulated pension fund:


Dr	2202	Uninvested balances on current accounts intended for accounting for client funds under custodial agreements (bank investment account)
Cr	2202	Uninvested balances on current accounts intended for accounting for client funds under custodial agreements (pension payout account);

2) for the transfer of the amount to the account of the bank servicing the pension recipient:


Dr	2202	Uninvested balances on current accounts intended for accounting for client funds under custodial agreements (pension payout account).
Cr	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks.

When returning amounts received into the bank investment account of a voluntary accumulated pension fund and recognized as erroneously credited, the following accounting entry is made:


Dr	2202	Uninvested balances on current accounts intended for accounting for client funds under custodial agreements (pension payout 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 for the debit and/or credit of balance sheet accounts 1051 "Correspondent account in 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 for 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 accumulated pension fund and pension assets of the Unified Accumulative 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 the purchase 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 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 the accrued reward (coupon):


Credit	7408	Accrued reward (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan, into which pension assets are invested
7409	Accrued reward (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan, into which pension assets are invested
7410	Accrued reward (coupon, discount/premium) on non-state securities included in the official list of the Kazakhstan Stock Exchange, into which pension assets are invested
7411	Accrued reward (coupon, discount/premium) on securities of international financial organizations, into which pension assets are invested.

When crediting to a bank investment account of a voluntary accumulated pension fund the amount of penalty accrued for untimely placement of pension assets, the following accounting entry is made:


Debit	1051	Correspondent account in 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 of client funds under custody agreements (bank investment account).

When accruing rewards and/or dividends on securities purchased using pension assets accepted under a custody agreement, the following accounting entry is made:


Credit	7408	"Accrued reward (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan, into which pension assets are invested"
	7409	Accrued reward (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan, into which pension assets are invested
	7410	Accrued reward (coupon, discount/premium) on non-state securities included in the official list of the Kazakhstan Stock Exchange, into which pension assets are invested
	7411	Accrued reward (coupon, discount/premium) on securities of international financial organizations, into which pension assets are invested
	7413	Accrued reward on other financial assets, into which pension assets are invested.

When revaluing the cost of securities measured at fair value, purchased using pension assets accepted under a custody agreement, the following accounting entries are made:

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


Debit	7401	Short-term government securities of the Republic of Kazakhstan
	7403	Long-term government securities of the Republic of Kazakhstan
	7404	Non-state securities included in the official list of the Kazakhstan Stock Exchange
	7405	Securities of international financial organizations
	7407	Other pension assets.

In the event that the cost of securities purchased using pension assets accepted under a custody agreement is denominated in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Credit	7401	Short-term government securities of the Republic of Kazakhstan
	7403	Long-term government securities of the Republic of Kazakhstan
	7404	Non-state securities included in the official list of the Kazakhstan Stock Exchange
	7405	Securities of international financial organizations
	7407	Other pension assets
	7408	Accrued reward (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan, into which pension assets are invested
	7409	Accrued reward (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan, into which pension assets are invested
	7410	Accrued reward (coupon, discount/premium) on non-state securities included in the official list of the Kazakhstan Stock Exchange, into which pension assets are invested
	7411	Accrued reward (coupon, discount/premium) on securities of international financial organizations, into which pension assets are invested
	7413	Accrued reward on other financial assets, into which pension assets are invested.

1) when the market exchange rate decreases:


Debit	7401	Short-term government securities of the Republic of Kazakhstan
	7403	Long-term government securities of the Republic of Kazakhstan
	7404	Non-state securities included in the official list of the Kazakhstan Stock Exchange
	7405	Securities of international financial organizations
	7407	Other pension assets
	7408	Accrued reward (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan, into which pension assets are invested
	7409	Accrued reward (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan, into which pension assets are invested
	7410	Accrued reward (coupon, discount/premium) on non-state securities included in the official list of the Kazakhstan Stock Exchange, into which pension assets are invested
	7411	Accrued reward (coupon, discount/premium) on securities of international financial organizations, into which pension assets are invested
	7413	Accrued reward on other financial assets, into which pension assets are invested.

On the day of payment by the issuer of rewards and/or dividends on securities purchased using pension assets accepted under a custody agreement, the following accounting entry is made for the amount of rewards and dividends:


Debit	7408	Accrued reward (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan, into which pension assets are invested
	7409	Accrued reward (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan, into which pension assets are invested
	7410	Accrued reward (coupon, discount/premium) on non-state securities included in the official list of the Kazakhstan Stock Exchange, into which pension assets are invested
	7411	Accrued reward (coupon, discount/premium) on securities of international financial organizations, into which pension assets are invested
	7413	Accrued reward on other financial assets, into which pension assets are invested;

for the amount of the purchased reward (coupon):


Debit	7408	Accrued reward (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan, into which pension assets are invested
	7409	Accrued reward (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan, into which pension assets are invested
	7410	Accrued reward (coupon, discount/premium) on non-state securities included in the official list of the Kazakhstan Stock Exchange, into which pension assets are invested
	7411	Accrued reward (coupon, discount/premium) on securities of international financial organizations, into which pension assets are invested

On each reporting date, the bank conducts an impairment test for securities measured at amortized cost and makes the following accounting entries:

1) when recognizing a loss from impairment 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 securities included in the official list of the Kazakhstan Stock Exchange
7405	Securities of international financial organizations
7408	Accrued reward (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan, into which pension assets are invested
7409	Accrued reward (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan, into which pension assets are invested
7410	Accrued reward (coupon, discount/premium) on non-state securities included in the official list of the Kazakhstan Stock Exchange, into which pension assets are invested
7411	Accrued reward (coupon, discount/premium) on securities of international financial organizations, into which pension assets are invested
7413	Accrued reward on other financial assets, into which pension assets are invested;

2) when restoring a previously recognized loss from impairment of 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 securities included in the official list of the Kazakhstan Stock Exchange
7405	Securities of international financial organizations
7408	Accrued reward (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan, into which pension assets are invested
7409	Accrued reward (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan, into which pension assets are invested
7410	Accrued reward (coupon, discount/premium) on non-state securities included in the official list of the Kazakhstan Stock Exchange, into which pension assets are invested
7411	Accrued reward (coupon, discount/premium) on securities of international financial organizations, into which pension assets are invested
7413	Accrued reward on other financial assets, into which pension assets are invested.

On the day of maturity or sale of securities purchased using pension assets accepted under a custody agreement, the following accounting entries are made:


Debit	7401	Short-term government securities of the Republic of Kazakhstan
7403	Long-term government securities of the Republic of Kazakhstan
7404	Non-state 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 rewards on securities:


Debit	7408	Accrued reward (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan, into which pension assets are invested
	7409	Accrued reward (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan, into which pension assets are invested
	7410	Accrued reward (coupon, discount/premium) on non-state securities included in the official list of the Kazakhstan Stock Exchange, into which pension assets are invested
	7411	Accrued reward (coupon, discount/premium) on securities of international financial organizations, into which pension assets are invested
	7413	Accrued reward on other financial assets, into which pension assets are invested;

for the amount of purchased rewards:


Debit	7408	Accrued reward (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan, into which pension assets are invested
	7409	Accrued reward (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan, into which pension assets are invested
	7410	Accrued reward (coupon, discount/premium) on non-state securities included in the official list of the Kazakhstan Stock Exchange, into which pension assets are invested
	7411	Accrued reward (coupon, discount/premium) on securities of international financial organizations, into which pension assets are invested.

Paragraph 3. Accounting for operations with pension assets placed

in deposits in banks and the National Bank of the Republic of Kazakhstan

When placing pension assets of a voluntary accumulated pension fund and pension assets of a single accumulated pension fund, managed by an investment portfolio management organization, in deposits in banks and the National Bank of the Republic of Kazakhstan, for the amount of the deposit including transaction costs, the following accounting entry is made:


Credit	7406	Deposits in other banks.

When accruing rewards on deposits placed in banks and the National Bank of the Republic of Kazakhstan, the following accounting entry is made:


Credit	7412	Accrued rewards on deposits in other banks, into which pension assets are invested.

In the event that a deposit in 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:


Credit	7406	Deposits in other banks
	7412	Accrued rewards on deposits in other banks, into which pension assets are invested;

2) when the market exchange rate decreases:


Debit	7406	Deposits in other banks
	7412	Accrued rewards on deposits in other banks, into which pension assets are invested.

When receiving rewards on deposits placed in banks and the National Bank of the Republic of Kazakhstan, the following accounting entry is made:


Debit	7412	Accrued rewards on deposits in other banks, into which pension assets are invested.

On each reporting date, the bank conducts an impairment test for deposits and makes the following accounting entries:

1) when recognizing a loss from impairment of deposits:


Debit	7406	Deposits in other banks
	7412	Accrued rewards on deposits in other banks, into which pension assets are invested;

2) when restoring a previously recognized loss from impairment of deposits:


Credit	7406	Deposits in other banks
	7412	Accrued rewards on deposits in other banks, into which pension assets are invested;

When returning pension assets placed in deposits in banks and the National Bank of the Republic of Kazakhstan, the following accounting entries are made:

1) for the amount of the deposit:


Debit	7406	Deposits in other banks;

2) for the amount of the reward:


Debit	7412	Accrued rewards on deposits in other banks, into which pension assets are invested.

Paragraph 4. Accounting for income and expenses from custody activities

In accordance with the custody agreement concluded between a voluntary accumulated pension fund and a bank-custodian, within the timeframes defined by the bank-custodian's accounting policy, accrual of rewards (income) for custody services for the voluntary accumulated pension fund, as well as accrual of commission expenses for money transfers and other expenses, is made, and the following accounting entry is executed:


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 custody agreement concluded between a single accumulated pension fund managing an investment portfolio and a bank-custodian, within the timeframes defined by the bank-custodian's accounting policy, accrual of rewards (income) for custody services for the investment portfolio manager, as well as accrual of commission expenses for money transfers and other expenses, is made, and the following accounting entry is executed:


Debit	1819	Accrued commission income from professional activities in the securities market
Credit	4609	Commission income from professional activities in the securities market;

When paying for services of professional participants in the securities market and other incurred expenses to be reimbursed by the investment portfolio manager, voluntary accumulated pension fund in accordance with the custody agreement, the following accounting entry is made:


Debit	1860	Other debtors in banking activities
Credit	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
1052	Correspondent accounts in other banks.

When reimbursing and paying by the investment portfolio manager, voluntary accumulated pension fund for expenses incurred by the bank-custodian to be reimbursed in accordance with the custody agreement, as well as for accrued commission rewards of the bank-custodian, the following accounting entry is made:


Debit	2202	Uninvested balances on current accounts intended for accounting of client funds under custody agreements
Credit	1819	Accrued commission income from professional activities in the securities market
	1860	Other debtors in banking activities.

When the investment portfolio manager, voluntary accumulated pension fund delays payments for accrued rewards, the following accounting entries are made:

for the amount of accrued but unpaid rewards for services provided to the voluntary accumulated pension fund under the custody 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).

When repaying the accrued overdue rewards for services provided to the investment portfolio manager, voluntary accumulated pension fund under the custody 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 rewards:


Debit	2202	Uninvested balances on current accounts intended for accounting of client funds under custody 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 of client funds under custody agreements
Credit	1860	Other debtors in banking activities.

Chapter 17. Accounting for other assets accepted under a custody agreement

In the event that the custody agreement does not provide for the bank's services for maintaining accounting records of assets transferred under a custody agreement, accounting for these assets is carried out at nominal value or conditional unit on account No. 7363 "Client assets under custody services".
In the event that the terms of the custody agreement provide for maintaining accounting records of assets accepted under a custody agreement, accounting is carried out in the manner provided for in Chapter 11 of this Instruction.

Chapter 18. Accounting by an Islamic Bank for operations on investment deposits

Paragraph 1. Accounting for operations on an investment deposit

When a bank accepts 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:
on balance sheet accounts:


Debit	1001	Cash in the cash register
	1051	Correspondent account in 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 the event 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 by the bank of client funds
Credit	7831	Obligation on investment deposit.

When the bank uses 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 funds by the bank from assets acquired as a result of investing investment deposits, 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 funds received under an investment deposit agreement and invested in refined precious metals

When investing funds received under an investment deposit agreement into refined precious metals by opening a metal account, the following accounting entry is made:


Dr	7802	Refined precious metals
Cr	7801	Account for accounting of bank client funds.

When revaluing refined precious metals at fair value 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 on a 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.

When receiving accrued remuneration on a metal account, the following accounting entry is made:


Dr	7801	Account for accounting of bank client funds
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 bank client funds
Cr	7802	Refined precious metals;

if a positive difference arises between the selling price of refined precious metals and their book value:


Dr	7801	Account for accounting of bank client funds
Cr	7863	Income from the purchase and sale of assets;

if a negative difference arises between the selling price of refined precious metals and their book value:


Dr	7883	Expenses from the purchase and sale of assets
Cr	7802	Refined precious metals.

Paragraph 3. Accounting for funds received under an investment deposit agreement and invested in Islamic securities

When investing funds received 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 (amount not exceeding nominal value):


Dr	7804	Islamic securities (separate sub-account for accounting of the nominal value of the security)
Cr	7801	Account for accounting of bank client funds;

for the premium amount, including costs associated with the acquisition of Islamic securities:


Dr	7804	Islamic securities (separate sub-account for accounting of the premium on the security)
Cr	7801	Account for accounting of bank client funds;

for the discount amount:


Dr	7804	Islamic securities
Cr	7804	Islamic securities (separate sub-account for accounting of the discount on the security).

When amortizing the premium or discount on acquired Islamic securities, the following accounting entries are made:
for the premium amortization amount:


Dr	7884	Expenses for premium amortization
Cr	7804	Islamic securities (separate sub-account for accounting of the premium on the security);

for the discount amortization amount:


Dr	7804	Islamic securities (separate sub-account for accounting of the discount on the security)
Cr	7865	Income from discount amortization.

When accruing income due on Islamic securities, the following accounting entry is made:


Dr	7807	Remuneration
Cr	7862	Income in the form of remuneration.

When receiving income from Islamic securities, the following accounting entry is made:


Dr	7801	Account for accounting of bank client funds
Cr	7807	Remuneration.

When revaluing acquired Islamic securities at fair value 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 not less 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 the authorized body of the bank decides to write off impaired Islamic securities from the reserves (provisions) created 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, amortizing the premium (discount), and revaluing Islamic securities at fair value 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 (separate sub-account for accounting of the nominal value of the security)
Cr	7804	Islamic securities (separate sub-account for accounting of the premium on the security);

for the unamortized discount amount:


Dr	7804	Islamic securities (separate sub-account for accounting of the discount on the security)
Cr	7804	Islamic securities (separate sub-account for accounting of the nominal value of the security);

for the cost of Islamic securities:


Dr	7801	Account for accounting of bank client funds
Cr	7804	Islamic securities;

if a positive difference arises between the selling price of Islamic securities and their book value:


Dr	7801	Account for accounting of bank client funds
Cr	7863	Income from the purchase and sale of assets;

if a negative difference arises between the selling price of Islamic securities and their book value:


Dr	7883	Expenses from the purchase and sale of assets
Cr	7804	Islamic securities.

Paragraph 4. Accounting for funds received under an investment deposit agreement and invested in trade activity financing operations as a trade intermediary providing commercial credit

When financing trade activities as a trade intermediary providing commercial credit, the subject of which is finished goods, using funds received under an investment deposit agreement, the following accounting entry is made:


Dr	7808	Inventories
	7809	Buildings, machinery, equipment, transport and other means
	7810	Under construction (installed) fixed assets
Cr	7801	Account for accounting of bank client funds.

Upon completion of the manufacture of goods based on all reports provided by the manufacturer, the following accounting entry is made:


Dr	7809	Buildings, machinery, equipment, transport and other means
Cr	7810	Under construction (installed) fixed assets.

When transferring goods to the client at the selling price including markup and concluding a commercial credit agreement with them, the following accounting entry is made:


Dr	7806	Claims on trade financing operations
Cr	7808	Inventories
	7809	Buildings, machinery, equipment, transport and other means
	7832	Income for future periods (for the markup amount).

When recognizing the markup amount as income with the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	7832	Income for future periods
Cr	7870	Income from trade financing operations.

When receiving payments under the commercial credit agreement, the following accounting entry is made:


Dr	7801	Account for accounting of bank client funds
Cr	7806	Claims on trade financing operations.

With the frequency established by the bank's accounting policy, but not less than the reporting date, the bank conducts an impairment test for claims on clients for trade 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 the authorized body of the bank decides to write off unpaid claims on clients for trade financing operations in the manner established by the bank's internal documents, the following accounting entry is made:


Dr	7813	Reserves (provisions) to cover losses
Cr	7806	Claims on trade financing operations.

In case of redemption or improvement of the credit quality of claims on clients for trade 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 funds received under an investment deposit agreement and invested in production and trade financing through participation in the charter capitals of legal entities and (or) on partnership terms

When financing production and trade activities through participation in the charter capitals of legal entities and (or) on partnership terms using funds received under an investment deposit agreement, the following accounting entry is made:


Dr	7805	Participation shares
Cr	7801	Account for accounting of bank client funds.

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 financing operations
Cr	7864	Income from participation in the charter capital of a legal entity.

When receiving income from participation, the following accounting entry is made:


Dr	7801	Account for accounting of bank client funds
Cr	7806	Claims on trade financing operations.

With the frequency established by the bank's accounting policy, but not less than the reporting date, the bank conducts an impairment test for participation shares 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 the authorized body of the bank decides to write off impaired participation shares in the charter capitals of legal entities and (or) on partnership terms from the reserves (provisions) created to cover losses from impairment, the following accounting entry is made:


Dr	7813	Reserves (provisions) to cover losses
Cr	7805	Participation shares
	7806	Claims on trade financing operations.

In case of redemption or improvement of the credit quality of participation shares 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 participation shares in the charter capitals of legal entities and (or) on partnership terms, the following accounting entries are made:
for the cost of participation shares:


Dr	7801	Account for accounting of bank client funds
Cr	7805	Participation shares;

in case of income arising from the purchase and sale of participation shares:


Dr	7801	Account for accounting of bank client funds
Cr	7863	Income from the purchase and sale of assets;

in case of expenses arising from the purchase and sale of participation shares:


Dr	7883	Expenses from the purchase and sale of assets
Cr	7805	Participation shares.

Paragraph 6. Accounting for funds received under an investment deposit agreement and invested in investment activities on leasing (rental) terms

When acquiring property using funds received under an investment deposit agreement for leasing (rental), the following accounting entry is made:


Dr	7809	Buildings, machinery, equipment, transport and other means
Cr	7801	Account for accounting of bank client funds.

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 income from rent
Cr	7869	Income in the form of leasing (rental) payments.

When receiving rental payments according to the terms of the leasing (rental) agreement, the following accounting entry is made:


Dr	7801	Account for accounting of bank client funds.
Cr	7812	Accrued income from rent.

When classifying the 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 the concluded leasing (rental) agreement for accounting purposes as a finance lease, the following accounting entries are made:
when providing property to the lessee for leasing (rental):


Dr	7811	Claims on assets transferred for leasing (rental)
Cr	7809	Buildings, machinery, equipment, transport and other means;

in addition to the accounting entry provided by 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 bank client funds
Cr	7811	Claims on assets transferred for leasing (rental).

With the frequency established by the bank's accounting policy, but not less 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 the authorized body of the bank decides to write off impaired claims under the leasing (rental) agreement from the reserves (provisions) created to cover losses from impairment, the following accounting entry is made:


Dr	7813	Reserves (provisions) to cover losses
Cr	7812	Accrued income from rent.

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 using funds received under an investment deposit agreement

When accruing with the frequency established by the bank's accounting policy, income due to the client 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 for the investment deposit
Cr	7833	Accrued expenses for investment deposits;

when paying income to the client for the investment deposit:


Dr	7833	Accrued expenses for investment deposits
Cr	7801	Account for accounting of bank client funds;

in case if client funds were combined:


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;

when paying 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 the cash register
	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 funds in accordance with the agreement terms, the following accounting entries are made:


Dr	7881	Expenses related to the payment of remuneration for the investment deposit
Cr	7834	Remuneration for managing the investment deposit;

and simultaneously:


Dr	1729	Accrued income from operations with investment deposits
Cr	4618	Income for services for operations with investment deposits.

When paying remuneration due to the bank for managing client funds in accordance with the agreement terms, the following accounting entries are made:


Dr	7834	Remuneration for managing the investment deposit
Cr	7801	Account for accounting of bank client funds;

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 case of returning the investment deposit to the client, the following accounting entries are made:
for the amount of the returned investment deposit:


Dr	7831	Obligations for investment deposits
Cr	7801	Account for accounting of bank client funds;

in case if client funds were combined:


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) when paying 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 the cash register
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

4) in case of using bank funds for early return of the investment deposit at the client's request:


Dr	1553	Settlements with clients for 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 under account 7831 "Obligations for investment deposits":


Dr	7831	Liabilities for investment deposits
Cr	7831	Liabilities 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 of the bank losing its right to remuneration due to the unprofitability of an investment deposit (absence of income resulting from the use of funds attracted via an investment deposit), the following accounting entries are made:


Dr	5921	Other expenses from banking activities
Cr	1729	Accrued income from investment deposit operations;

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 bank's accounting of client funds
Cr	7871	Other income.

Chapter 19. Accounting by an Islamic bank of investment deposit operations meeting the criteria for liability recognition in accordance with International Financial Reporting Standards

Upon acceptance 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 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 of income due to the client at the frequency established by the bank's accounting policy, for the 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	Liabilities for payment of part of income on investment deposits

upon payment of income to the client for the investment deposit:


Dr	2729	Liabilities 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 cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Upon accrual of the part of income due to the bank for managing the client's money in accordance with the terms of the agreement, the following accounting entries are made:


Dr	1729	Accrued income from investment deposit operations
Cr	4618	Income for services on investment deposit operations

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 investment deposit operations.

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 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 of 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 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 value 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 the 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, at 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 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 the borrower fails to repay the debt on the bank loan when it falls due, 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 bank 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 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 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 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) on loans and financial leasing provided to other banks
	5455	Expenses for formation of 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.

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) on loans and financial leasing provided to other banks
	1428	Reserves (provisions) on 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 of the bank's decision 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) on loans and financial leasing provided to other banks
	1428	Reserves (provisions) on 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 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 using the effective interest method? on loans provided to other banks
	4434	Income in the form of adjustment of interest income recognized using the effective interest method, on loans provided to clients.

Upon repayment by the borrower of the debt on a bank loan written off from the balance sheet, the following accounting entries are made:


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	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 of trade financing operations as a commercial intermediary providing commercial credit

In the event that the condition of the commercial credit agreement provides for securing the client's obligation to pay for goods with a pledge of money, for the amount of money received, the following accounting entry is made:


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	2799	Other prepayments.

The commercial credit agreement is reflected on the off-balance sheet account 7339 "Various valuables and documents" at a nominal value 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 mutual agreement (deferred delivery):


Dr	1799	Other prepayments
Cr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

as the manufacturer (producer) provides reports 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	Construction (installation) fixed assets
Cr	1001	Cash in 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	Construction (installation) fixed assets.

In the event of the bank acquiring goods, for the actual cost including costs directly related to their acquisition, the following accounting entry is made:


Dr	1602	Other inventories
	1610	Long-term assets intended for sale”
Cr	1001	Cash in 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 client for trade financing operations
Cr	1602	Other inventories
	1610	Long-term assets intended for sale
	2794	Future period income (for the amount of markup);

simultaneously for the amount of prepayment previously received from the client, accounted for on the balance sheet account 2799 "Other prepayments":


Dr	2799	Other prepayments
Cr	1426	Claims to client for trade financing operations.

Upon receipt of payments under the commercial credit agreement, the following accounting entry is made:


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	1426	Claims to client for trade financing operations.

Upon allocation to income of the markup amount at 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 receiving remuneration for trade financing operations.

If the client fails to repay the debt on the commercial credit when it falls due, the following accounting entry is made:


Dr	1427	Overdue indebtedness on trade financing operations
Cr	1426	Claims to client for trade financing operations.

In the event that the commercial credit agreement provides for the accrual of penalties (fines, late fees), the accounting entries provided for in paragraphs 353 and 354 of the Instruction are made.
Upon payment by the client of the overdue debt on the commercial credit, the following accounting entry is made:


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	1427	Overdue indebtedness on trade financing operations.

At 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) on loans and financial leasing provided to clients
Cr	1428	Reserves (provisions) on loans and financial leasing provided to clients.

In the event of the authorized body of the bank making a decision to write off unpaid overdue claims under the commercial credit agreement, the following accounting entry is made:


Dr	1428	Reserves (provisions) on 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) on 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 of operations on financing production and trade activities through participation in the charter capitals of legal entities and/or on partnership conditions

Upon carrying out financing of 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 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 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 at 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 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 amount of the bank's income:


Dr	2870	Other transit accounts
Cr	1756	Accrued income from other operations;

for the amount of the participant-client's income:


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 the project to the bank, the following accounting entry is made, reflecting the bank's acquisition of the share in the project:


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 the project to the client, the following accounting entry is made, reflecting the bank's sale of the share in the project:


Dr	1001	Cash in the cash register
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at other banks
Cr	1473	Islamic bank's investments in production and trade activities.

Chapter 23. Accounting by an Islamic bank for investment activities on lease (rental) conditions

Upon the bank's acquisition of property for its provision under a lease (rental) agreement in accordance with the lease (rental) agreement, the following accounting entry is made:


Dr	1656	Fixed assets intended for lease
Cr	1001	Cash in the cash register
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at other banks.

A lease (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 the accrual of rental payments in accordance with the terms of the lease (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 from investment activities on rental conditions
Cr	4477	Income of the Islamic bank related to the receipt of remuneration from investment activities on rental conditions.

Upon the receipt of rental payments in accordance with the terms of the lease (rental) agreement, the following accounting entry is made:


Dr	1001	Cash in the cash register
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at other banks
Cr	1771	Accrued income of the Islamic bank from investment activities on rental conditions.

If the client (lessee) fails to pay the payment provided for by the lease (rental) agreement upon its due date, the following accounting entry is made:


Dr	1772	Overdue debt on investment activities on rental conditions
Cr	1771	Accrued income of the Islamic bank from investment activities on rental conditions

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.
When classifying a concluded lease (rental) agreement for accounting purposes as an operating lease, the acquired property is amortized with the frequency provided for by the accounting policy by 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 lease (rental) agreement for accounting purposes as a financial lease, the following accounting entries are made:
upon providing the lessee with property for lease (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, in accordance with the terms of the lease (rental) agreement, the following accounting entry is made:


Dr	1001	Cash in the cash register
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at 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 lease (rental) agreement, the following accounting entry is made:


Dr	1001	Cash in the cash register
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at other banks
Cr	1772	Overdue debt on investment activities on 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 of claims under the lease (rental) agreement. In the event of the creation of reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	5453	Expenses for the formation of reserves (provisions) for accounts receivable related to banking activities
	5452	Expenses for the formation of reserves (provisions) for loans and financial leasing provided to other banks
	5455	Expenses for the formation of reserves (provisions) for loans and financial leasing provided to clients
Cr	1877	Reserves (provisions) for accounts receivable 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 lease (rental) agreement, the following accounting entry is made:


Dr	1877	Reserves (provisions) for accounts receivable 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 on 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 lease (rental) agreement, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	1877	Reserves (provisions) for accounts receivable 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 the restoration of reserves (provisions) created for accounts receivable related to banking activities
	4952	Income from the restoration of reserves (provisions) created for loans and financial leasing provided to other banks
	4955	Income from the restoration of reserves (provisions) created for loans and financial leasing provided to clients.

Chapter 24. Final Provisions

Issues 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

of December 24, 2025 No. 105

List of Invalid 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 Second-Level 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 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, to which Amendments and Additions are Made on Accounting Issues, 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 Accounting Issues" (registered in the Registry of State Registration of 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 Second-Level Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, the 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 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, to which Amendments and Additions are Made on Accounting Issues, 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 Accounting Issues" (registered in the Registry of State Registration of 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, to which Amendments and Additions are Made on Accounting Issues and 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 Accounting Issues and Financial Reporting" (registered in the Registry of State Registration of 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, to which Amendments and Additions are Made on Accounting Issues 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 Accounting Issues by Islamic Financial Organizations" (registered in the Registry of State Registration of 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, to which Amendments and Additions are Made on Accounting Issues and 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 Accounting Issues and Financial Reporting" (registered in the Registry of State Registration of 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 Accounting Issues and on Declaring Invalid Certain Structural Elements of Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan ↑

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