Resolution of the Board of the National Bank of the Republic of Kazakhstan dated June 22, 2026 No. 59 "On Amendments and Additions to Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on Accounting Issues"


NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN		NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN
RESOLUTION OF THE BOARD		RESOLUTION OF THE BOARD
June 22, 2026 Astana city		No. 59 Astana city

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

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

Approve the attached List of certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan, which are subject to amendments and additions regarding accounting issues (hereinafter - the List).
The Accounting Department of the National Bank of the Republic of Kazakhstan shall, in the manner established by the legislation of the Republic of Kazakhstan, ensure:

1) together 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 implementation of the activity provided for in subparagraph 2) of this paragraph.

Control over the implementation of this Resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan in charge.
This Resolution shall be officially published and enter into force on July 1, 2026, except for paragraphs 23 and 123 of paragraph 2 and paragraphs 39, 68, and 92 of paragraph 4 of the List, which shall enter into force on January 1, 2027.[1]


Chairman	T.M. Suleimenov

Copy is correct:

Chief Specialist-Secretary of the Board Z. Mukhambetova


Approved by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated June 22, 2026 No. 59

List of certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan, which are subject to amendments and additions regarding accounting issues

Make the following amendments and additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 30, 2007 No. 134 "On Approval of the Instruction on Accounting by Second-Level Banks, Branches of Banks - Non-Residents of the Republic of Kazakhstan, Joint Stock Company "Bank of Development of Kazakhstan" and Mortgage Organizations" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 5089):

in the Instruction on Accounting by Second-Level Banks, Branches of Banks - Non-Residents of the Republic of Kazakhstan, Joint Stock Company "Bank of Development of Kazakhstan" and Mortgage Organizations, approved by the said Resolution:

complete with paragraph 3-1 of the following content:

"3-1. Accounting for Islamic banking transactions carried out by an Islamic bank, a bank with a universal banking license carrying out Islamic banking transactions, a branch of an Islamic bank - non-resident of the Republic of Kazakhstan, as well as a branch of a bank - non-resident of the Republic of Kazakhstan with a universal banking license carrying out Islamic banking transactions, shall be carried out in accordance with the requirements of international financial reporting standards and Chapters 18, 19, 20, 21, 22, 23 and 23-1 of the Instruction.

In the accounting of a bank with a universal banking license, a branch of a bank - non-resident of the Republic of Kazakhstan with a universal banking license, carrying out Islamic banking transactions, separate accounting of assets and liabilities, as well as income and expenses related to Islamic banking transactions, from other assets and liabilities, as well as other income and expenses of the bank, branch of a bank - non-resident of the Republic of Kazakhstan, shall be ensured.";

rephrase paragraph 7 in the following edition, the text in Kazakh does not change:

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

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

Dr 1894 Claims on spot transactions

Cr 2894 Liabilities on spot transactions,

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:

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

Dr 5530 Expenses on purchase and sale of foreign currency

Cr 1894 Claims on spot transactions;

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

Dr 1894 Claims on spot transactions

Cr 4530 Income on purchase and sale of foreign currency.";

rephrase subparagraph 1) of paragraph 9 in the following edition, the text in Kazakh does not change:

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

Dr 2894 Liabilities on spot transactions

Cr 1051 Correspondent account in the National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks;";

rephrase paragraph 10 in the following edition, the text in Kazakh does not change:

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

Dr 6405 Conditional claims on purchase and sale of foreign currency

Cr 6905 Conditional liabilities on purchase and sale of foreign currency.";

rephrase subparagraph 2) of paragraph 12 in the following edition, the text in Kazakh does not change:

"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 Liabilities on spot transactions

Cr 1051 Correspondent account in the National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

1894 Claims on spot transactions;";

rephrase paragraph 13 in the following edition, the text in Kazakh does not change:

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

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

Dr 1894 Claims on spot transactions

Cr 2894 Liabilities on spot transactions,

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:

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

Dr 5530 Expenses on purchase and sale of foreign currency

Cr 2894 Liabilities on spot transactions;

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

Dr 2894 Liabilities on spot transactions

Cr 4530 Income on purchase and sale of foreign currency.";

rephrase subparagraph 2) of paragraph 15 in the following edition, the text in Kazakh does not change:

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

Dr 1051 Correspondent account in the National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

Cr 1894 Claims on spot transactions.";

rephrase subparagraph 2) of paragraph 18 in the following edition, the text in Kazakh does not change:

"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 Liabilities on spot transactions

Cr 1051 Correspondent account in the National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

1894 Claims on spot transactions;";

rephrase paragraphs 26, 27 and 28 in the following edition, the texts in Kazakh do not change:

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

1) if the amount of the bank loan provided is equal to the amount of the bank loan to be repaid:

for the amount of money actually provided:

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 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;

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 discount):

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 1312 Discount on loans provided to other banks

1434 Discount on loans provided to clients;

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

for the amount of money actually provided:

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 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;

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

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 contracts, original mortgage contracts, title documents for the collateral are reflected on off-balance sheet account No. 7339 "Various values and documents" at a conditional cost of 1 (one) tenge.

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

Dr 1301 Overdraft loans on correspondent accounts of other banks

1302 Short-term loans provided to other banks

1303 Overnight loans provided to other banks

1304 Long-term loans provided to other banks

1407 Factoring to clients

1411 Short-term loans provided to clients

1417 Long-term loans provided to clients

1429 Other loans provided to clients

Cr 1001 Cash in 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;

simultaneously:

Dr 5071 Expenses in the form of adjustment of gross book value of provided loans due to their modification and/or in the form of adjustment for non-market interest rate

5241 Expenses in the form of adjustment of gross book value due to modification of loans provided to clients and/or in the form of adjustment of loans provided at a non-market interest rate

Cr 1312 Discount on loans provided to other banks

1434 Discount on loans provided to clients.

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

Debit 7250 Property accepted as security (collateral) for client obligations.";

rephrase paragraphs 36 and 37 in the following edition, the texts in Kazakh do not change:

"36. When revaluing bank loans in tenge with fixation of currency equivalent, the following accounting entries are made:

1) when the market exchange rate increases:

Dr 1411 Short-term loans provided to clients

1417 Long-term loans provided to clients

1424 Overdue client debt on loans

1740 Accrued income on loans and financial leasing provided to clients

1741 Overdue remuneration on loans and financial leasing provided to clients

Cr 4705 Income from revaluation of loans in tenge with fixation of currency equivalent of loans;

2) when the market exchange rate decreases:

Dr 5705 Expense from revaluation of loans in tenge with fixation of currency equivalent of loans

Cr 1411 Short-term loans provided to clients

1417 Long-term loans provided to clients

1424 Overdue client debt on loans

1740 Accrued income on loans and financial leasing provided to clients

1741 Overdue remuneration on loans and financial leasing provided to clients.

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

1) with positive indexation:

Dr 1417 Long-term loans provided to clients

1740 Accrued income on loans and financial leasing provided to clients

Cr 4703 Income from revaluation of foreign currency;

2) with negative indexation:

Dr 5703 Expenses from revaluation of foreign currency

Cr 1417 Long-term loans provided to clients

1740 Accrued income on loans and financial leasing provided to clients.";

rephrase subparagraph 1) of paragraph 105 in the following edition, the text in Kazakh does not change:

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

Dr 1895 Claims on swap transactions

Cr 2895 Liabilities on swap transactions;";

rephrase paragraph 106 in the following edition, the text in Kazakh does not change:

"106. On the value date when opening a swap transaction, the following accounting entries are made:

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

2203 Current accounts of legal entities

Cr 1895 Claims on swap transactions;

for the amount in tenge:

Dr 2895 Liabilities on swap transactions

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.";

rephrase paragraphs 108 and 109 in the following edition, the texts in Kazakh do not change:

"108. On the value date when closing a currency swap transaction, the following accounting entries are made:

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

Dr 1051 Correspondent account in the National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

2203 Current accounts of legal entities

2895 Liabilities on swap transactions

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

1895 Claims on swap transactions;

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

Dr 6905 Conditional liabilities on purchase and sale of foreign currency (separate account for currency swap transaction)

Cr 6405 Conditional claims on purchase and sale of foreign currency (separate account for currency swap transaction).

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

for the sale of foreign currency:

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

Dr 1895 Claims on swap transactions

Cr 2895 Liabilities on swap transactions;

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

Dr 5895 Expenses on swap transactions

Cr 2895 Liabilities on swap transactions;

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

Dr 1895 Claims on swap transactions

Cr 4895 Income on swap transactions;

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

Dr 6405 Conditional claims on purchase and sale of foreign currency (separate account for currency swap transaction)

Cr 6905 Conditional liabilities on purchase and sale of foreign currency (separate account for currency swap transaction).";

rephrase subparagraph 2) of paragraph 110 in the following edition, the text in Kazakh does not change:

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

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

Cr 1895 Claims on swap transactions.";

rephrase subparagraph 1) of paragraph 112 in the following edition, the text in Kazakh does not change:

"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 in the National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

2203 Current accounts of legal entities

2895 Liabilities on swap transactions

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

1895 Claims on swap transactions;";

rephrase paragraph 162 in the following edition, the text in Kazakh does not change:

"162. When accepting a bill for discounting, the following accounting entries are made:

1) for the amount of the discounted bill:

Dr 1405 Discounted bills of clients

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 discounted bill:

Dr 1405 Discounted bills of clients (separate account)

Cr 1432 Discount on discounted bills;

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

Dr 1433 Premium on discounted bills

Cr 1405 Discounted bills of clients;

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

Dr 1406 Remuneration accrued by previous bill holders on discounted 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 conditional cost of title documents for the collateral, original mortgage contract and other documents subject to mandatory return to the client, 1 (one) tenge, the following accounting entry is made:

Debit 7339 Various values and documents.";

rephrase subparagraph 1) of paragraph 171 in the following edition, the text in Kazakh does not change:

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

Dr 6180 Possible claims on bills

Cr 6680 Possible liabilities on bills;

simultaneously, for the conditional cost of title documents for the collateral, original mortgage contract and other documents subject to mandatory return to the client, 1 (one) tenge:

Debit 7339 Various values and documents;";

rephrase paragraph 173 in the following edition, the text in Kazakh does not change:

"173. When accepting a bill for collection, for the conditional cost of title documents for the collateral, original mortgage contract and other documents subject to mandatory return to the client, 1 (one) tenge, the following accounting entry is made:

Debit 7339 Various values and documents.";

rephrase paragraph 175 in the following edition:

"175. When endorsing a bill, the following accounting entries are made:

1) for the amount of conditional claims and liabilities:

Dr 6180 Possible claims on bills

Cr 6680 Possible liabilities 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;

3) for the value of collateral property:

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

Debit 7339 Various values and documents.";

rephrase paragraph 176 in the following edition, the text in Kazakh does not change:

"176. When making a payment on an avalized bill, the following accounting entries are made:

1) for the amount of conditional claims and liabilities:

Dr 6680 Possible liabilities 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:

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

Credit 7339 Various values and documents.";

rephrase paragraph 202 in the following edition, the text in Kazakh does not change:

"202. Upon receipt of shipping documents for exported goods from the beneficiary and their compliance with the terms of the letter of credit, the accepted documents are recorded at a conditional valuation of 1 document - 1 tenge and the following accounting entries are made:

Debit 7339 Various values and documents;

and simultaneously (in case of confirmation of the export letter of credit), for the amount of the letter of credit:

Dr 6025 Possible claims on confirmed covered letters of credit

6010 Possible claims on confirmed uncovered letters of credit

Credit 6525 Possible obligations on confirmed covered letters of credit

6510 Possible obligations on confirmed uncovered letters of credit.";

rephrase the heading of Chapter 18 as follows:

"Chapter 18. Accounting by Islamic banks, banks with a universal banking license conducting Islamic banking operations, for investment deposit operations";

rephrase the heading of Chapter 19 as follows:

"Chapter 19. Accounting by Islamic banks, banks with a universal banking license conducting Islamic banking operations, for investment deposit operations meeting the recognition criteria for liabilities in accordance with International Financial Reporting Standards";

rephrase the heading of Chapter 20 as follows:

"Chapter 20. Accounting by Islamic banks, banks with a universal banking license conducting Islamic banking operations, for bank borrowing operations";

rephrase paragraphs 346 and 347 as follows, the text in the Kazakh language remains unchanged:

"346. Bank loan agreements are reflected on the 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.

If collateral is accepted as security for the borrower's obligations based on a pledge agreement, the following accounting entry is made for the amount of the value of the property accepted as security for the bank loan (both in tenge and in foreign currency):

Debit 7250 Property accepted as security (pledge).";

rephrase sub-paragraph 1) of paragraph 358 as follows, the text in the Kazakh language remains unchanged:

"1) for the principal amount of the bank loan in tenge:

Debit 1319 Reserves (provisions) for loans and financial leasing provided to other banks

1428 Reserves (provisions) for loans and financial leasing provided to clients

Credit 1306 Overdue debt of other banks for loans

1424 Overdue debt of clients for loans;";

rephrase the heading of Chapter 21 as follows:

"Chapter 21. Accounting by Islamic banks, banks with a universal banking license conducting Islamic banking operations, for trade activity financing as a trade intermediary providing commercial credit";

rephrase paragraph 361 as follows, the text in the Kazakh language remains unchanged:

"361. Commercial credit agreements are reflected on the 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.";

rephrase the heading of Chapter 22 as follows:

"Chapter 22. Accounting by Islamic banks, banks with a universal banking license conducting Islamic banking operations, for financing production and trade activities through participation in the charter capitals of legal entities and/or on partnership terms";

rephrase the heading of Chapter 23 as follows:

"Chapter 23. Accounting by Islamic banks, banks with a universal banking license conducting Islamic banking operations, for investment activities on leasing (rental) terms";

rephrase paragraph 381 as follows, the text in the Kazakh language remains unchanged:

"381. Leasing (rental) agreements are reflected on the 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.";

add Chapter 23-1 of the following content:

"Chapter 23-1. Accounting for financing operations attracted by Islamic banks, banks with a universal banking license conducting Islamic banking operations, from other banks, branches of banks - non-residents of the Republic of Kazakhstan conducting Islamic banking operations, international financial organizations, the Special Fund for the Development of Private Entrepreneurship, acting as trade intermediaries

391-1. Upon receipt of goods from other banks, branches of banks - non-residents of the Republic of Kazakhstan conducting Islamic banking operations, international financial organizations, the Special Fund for the Development of Private Entrepreneurship, acting as trade intermediaries (hereinafter - trade intermediary) in accordance with a commercial credit agreement, the following accounting entry is made:

Debit 1602 Other inventories

1793 Future period expenses (for the markup amount)

Credit 2246 Commercial credit received from other banks, branches of banks - non-residents of the Republic of Kazakhstan conducting Islamic banking operations, international financial organizations, the Special Fund for the Development of Private Entrepreneurship, acting as trade intermediaries.

391-2. Upon sale of goods received from the trade intermediary in accordance with a commercial credit agreement, the following accounting entry is made:

Debit 1001 Cash in cash desk

1051 Correspondent account in the National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks

Credit 1602 Other inventories.

391-3. Upon making payments under a commercial credit agreement, the following accounting entry is made:

Debit 2246 Commercial credit received from other banks, branches of banks - non-residents of the Republic of Kazakhstan conducting Islamic banking operations, international financial organizations, the Special Fund for the Development of Private Entrepreneurship, acting as trade intermediaries

Credit 1001 Cash in cash desk

1051 Correspondent account in the National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks.

391-4. Upon charging the markup amount to expenses with the frequency provided for by the bank's accounting policy, the following accounting entry is made:

Debit 5092 Expenses related to the payment of remuneration on commercial credits received from other banks, branches of banks - non-residents of the Republic of Kazakhstan conducting Islamic banking operations, international financial organizations, the Special Fund for the Development of Private Entrepreneurship, acting as trade intermediaries

Credit 1793 Future period expenses.

391-5. Upon repayment of obligations under a commercial credit received from other banks, branches of banks - non-residents of the Republic of Kazakhstan conducting Islamic banking operations, international financial organizations, the Special Fund for the Development of Private Entrepreneurship, acting as trade intermediaries, the following accounting entry is made:

Credit 1001 Cash in cash desk

1051 Correspondent account in the National Bank of the Republic of Kazakhstan

1052 Correspondent accounts in other banks.".

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):

in the Standard Chart of Accounts for Accounting for Certain Subjects of the Financial Market of the Republic of Kazakhstan approved by the said resolution:

rephrase part three of paragraph 3 as follows:

"The procedure for maintaining analytical accounting of operations and events is established by officials of the organization who, in accordance with the laws of the Republic of Kazakhstan and constituent documents, carry out current management and conduct business, based on the needs of the organization.";

rephrase paragraph 5 as follows:

"5. Accounts provided for in paragraphs 1 to 5 of Chapter 2 of the Chart of Accounts are reflected in the organization's balance sheet.

Accounts provided for in paragraphs 6 and 7 of Chapter 2 of the Chart of Accounts are reflected in the organization's profit and loss statement.

Accounts provided for in paragraph 8 of Chapter 2 of the Chart of Accounts are off-balance sheet accounts intended for accounting for conditional and possible claims and obligations of the organization.

Accounts provided for in paragraph 9 of Chapter 2 of the Chart of Accounts are off-balance sheet accounts and are memorandum accounts.

Accounts provided for in paragraph 10 of Chapter 2 of the Chart of Accounts are off-balance sheet accounts intended for accounting for client assets held in investment management.";

in Chapter 2:

in paragraph 1:

rephrase the name of account 1070 as follows:

"1070 Digital tenge and electronic money";

rephrase the name of account 1071 as follows:

"1071 Digital tenge";

rephrase the name of account 1072 as follows:

"1072 Electronic money";

after account 1160, add accounts 1170, 1170 01 and 1170 02 of the following content:

"1170 Digital financial assets

1170 01 Digital financial assets, the underlying asset of which is money (stablecoin)

1170 02 Digital financial assets, the underlying asset of which is other assets";

exclude account numbers and names 1140 06, 1140 07, 1140 08, 1140 09, 1140 10, 1290 27, 2030 06, 2030 07, 2030 08, 2030 09, 2030 10, 5440 01, 5470 01, 6150 05, 6240 26, 7440 04, 7470 11;

in paragraph 2:

rephrase the name of account 2020 64 as follows:

"2020 64 Assets held in external management by a foreign organization engaged in investment portfolio management activities";

after account 2020 64, add account 2020 65 of the following content:

"2020 65 Assets held in external management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan";

in paragraph 3:

after account 3550 01, add accounts 3560 and 3560 01 of the following content:

"3560 Financial liabilities for issued digital financial assets

3560 01 Financial liabilities for issued digital financial assets";

in paragraph 6:

rephrase the name of account 6110 64 as follows:

"6110 64 Income from assets held in external management by a foreign organization engaged in investment portfolio management activities";

after account 6110 64, add account 6110 65 of the following content:

"6110 65 Income from assets held in external management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan";

after account 6280 09, add accounts 6280 12 and 6280 13 of the following content:

"6280 12 Income from the purchase and sale of financial assets in the form of digital financial assets

6280 13 Income from revaluation of financial assets in the form of digital financial assets";

in paragraph 7:

rephrase the name of account 7440 62 as follows:

"7440 62 Expenses on assets held in external management by a foreign organization engaged in investment portfolio management activities";

after account 7440 63, add account 7440 64 of the following content:

"7440 64 Expenses on assets held in external management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan";

after account 7470 11, add accounts 7470 12 and 7470 13 of the following content:

"7470 12 Expenses on the purchase and sale of financial assets in the form of digital financial assets

7470 13 Expenses from revaluation of financial assets in the form of digital financial assets";

in Chapter 3:

in paragraph 1:

rephrase the number, name and description of account 1071 as follows:

"1071 "Digital tenge" (active).

Purpose of the account: Accounting for amounts of acquired digital tenge.

The amount of acquired digital tenge is debited to the account.

The amount of acquired digital tenge is credited to the account.";

rephrase the number, name and description of account 1072 as follows:

"1072 "Electronic money" (active).

Purpose of the account: Accounting for amounts of acquired electronic money issued by the National Bank of the Republic of Kazakhstan, banks and the National Post Operator.

The amounts of acquired electronic money issued by the National Bank of the Republic of Kazakhstan, banks and the National Post Operator are debited to the account.

The amounts of acquired electronic money issued by the National Bank of the Republic of Kazakhstan, banks and the National Post Operator are credited to the account.";

after the description of account 1160, add the numbers, names and descriptions of accounts 1170 01 and 1170 02 of the following content:

"1170 01 "Digital financial assets, the underlying asset of which is money (stablecoin)" (active).

Purpose of the account: Accounting for the value of financial assets in the form of digital financial assets, the underlying asset of which is money (stablecoin), excluding financial assets issued in electronic-digital form on the digital platform of the digital financial assets platform operator.

The value of financial assets in the form of digital financial assets, the underlying asset of which is money (stablecoin), is debited to the account.

The value of financial assets in the form of digital financial assets, the underlying asset of which is money (stablecoin), is credited to the account upon their redemption.

1170 02 "Digital financial assets, the underlying asset of which is other assets" (active).

Purpose of the account: Accounting for the value of financial assets in the form of digital financial assets, the underlying asset of which is financial instruments, property rights (claims), goods and/or other property, excluding financial assets issued in electronic-digital form on the digital platform of the digital financial assets platform operator.

The value of financial assets in the form of digital financial assets, the underlying asset of which is financial instruments, property rights (claims), goods and/or other property, is debited to the account.

rephrase the number, name and description of account 2020 64 as follows:

"2020 64 "Assets held in external management by a foreign organization engaged in investment portfolio management activities" (active).

Purpose: accounting for assets held in investment management by a foreign organization engaged in investment portfolio management activities in accordance with the legislation of a foreign state, meeting the requirements of the National Bank of the Republic of Kazakhstan.

The increase in assets held in investment management by a foreign organization engaged in investment portfolio management activities in accordance with the legislation of a foreign state, meeting the requirements of the National Bank of the Republic of Kazakhstan, is debited to the account.

The write-off of assets held in investment management by a foreign organization engaged in investment portfolio management activities in accordance with the legislation of a foreign state, meeting the requirements of the National Bank of the Republic of Kazakhstan, is credited to the account.";

after the description of account 2020 64, add the number, name and description of account 2020 65 of the following content:

"2020 65 "Assets held in external management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan" (active).

Purpose: accounting for assets held in investment management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan.

The increase in assets held in investment management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan is debited to the account.

The write-off of assets held in investment management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan is credited to the account.";

after the description of account 3550 01, add the number, name and description of account 3560 01 of the following content:

"3560 01 "Financial liabilities for issued digital financial assets" (passive).

Purpose of the account: Accounting for the value of financial liabilities for digital financial assets issued into circulation, excluding financial liabilities for financial assets issued in electronic-digital form on the digital platform of the digital financial assets platform operator.

The value of financial liabilities for digital financial assets issued into circulation is credited to the account.

The write-off of the value of financial liabilities for issued digital financial assets upon their redemption is debited to the account.";

rephrase the number, name and description of account 6110 64 as follows:

"6110 64 "Income from assets held in external management by a foreign organization engaged in investment portfolio management activities".

Purpose: accounting for income amounts from assets held in investment management by a foreign organization engaged in investment portfolio management activities in accordance with the legislation of a foreign state, meeting the requirements of the National Bank of the Republic of Kazakhstan.

The amount of income from assets held in investment management by a foreign organization engaged in investment portfolio management activities in accordance with the legislation of a foreign state, meeting the requirements of the National Bank of the Republic of Kazakhstan, is credited to the account.

The write-off of income amounts from assets held in investment management by a foreign organization engaged in investment portfolio management activities in accordance with the legislation of a foreign state, meeting the requirements of the National Bank of the Republic of Kazakhstan, to balance sheet account No. 5610 is debited to the account.";

after the description of account 6110 64, add the number, name and description of account 6110 65 of the following content:

"6110 65 "Income from assets held in external management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan".

Purpose: accounting for income amounts from assets held in investment management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan.

The amount of income from assets held in investment management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan is credited to the account.

The write-off of income amounts from assets held in investment management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan to balance sheet account No. 5610 is debited to the account.";

after the description of account 6280 09, add the numbers, names and descriptions of accounts 6280 12 and 6280 13 of the following content:

"6280 12 "Income from the purchase and sale of financial assets in the form of digital financial assets"

Purpose of the account: Accounting for income amounts from the purchase and sale of financial assets in the form of digital financial assets, excluding financial assets issued in electronic-digital form on the digital platform of the digital financial assets platform operator.

The amounts of income from the purchase and sale of financial assets in the form of digital financial assets are credited to the account.

The write-off of income amounts to balance sheet account No. 4999 is debited to the account.

6280 13 "Income from revaluation of financial assets in the form of digital financial assets"

Purpose of the account: Accounting for amounts of positive revaluation of financial assets in the form of digital financial assets, excluding financial assets issued in electronic-digital form on the digital platform of the digital financial assets platform operator.

The amounts of positive revaluation of financial assets in the form of digital financial assets are credited to the account.

The write-off of income amounts to balance sheet account No. 4999 is debited to the account.";

rephrase the number, name and description of account 7440 62 as follows:

"7440 62 "Expenses on assets held in external management by a foreign organization engaged in investment portfolio management activities".

Purpose: accounting for expense amounts on assets held in investment management by a foreign organization engaged in investment portfolio management activities in accordance with the legislation of a foreign state, meeting the requirements of the National Bank of the Republic of Kazakhstan.

The amount of expenses on assets held in investment management by a foreign organization engaged in investment portfolio management activities in accordance with the legislation of a foreign state, meeting the requirements of the National Bank of the Republic of Kazakhstan, is debited to the account.

The write-off of incurred expense amounts on assets held in investment management by a foreign organization engaged in investment portfolio management activities in accordance with the legislation of a foreign state, meeting the requirements of the National Bank of the Republic of Kazakhstan, to balance sheet account No. 5610 is credited to the account.";

after the description of account 7440 63, add the number, name and description of account 7440 64 of the following content:

"7440 64 "Expenses on assets held in external management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan".

Purpose: accounting for expense amounts on assets held in investment management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan.

The amount of expenses on assets held in investment management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan is debited to the account.

The write-off of incurred expense amounts on assets held in investment management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan to balance sheet account No. 5610 is credited to the account.";

after the description of account 7470 11, add the numbers, names and descriptions of accounts 7470 12 and 7470 13 of the following content:

"7470 12 "Expenses on the purchase and sale of financial assets in the form of digital financial assets"

Purpose of the account: Accounting for expense amounts on the purchase and sale of financial assets in the form of digital financial assets, excluding financial assets issued in electronic-digital form on the digital platform of the digital financial assets platform operator.

The amounts of expenses on the purchase and sale of financial assets in the form of digital financial assets are debited to the account.

The write-off of incurred expense amounts to balance sheet account No. 4999 is credited to the account.

7470 13 "Expenses from revaluation of financial assets in the form of digital financial assets"

Purpose of the account: Accounting for amounts of negative revaluation of financial assets in the form of digital financial assets, excluding financial assets issued in electronic-digital form on the digital platform of the digital financial assets platform operator.

The amounts of negative revaluation of financial assets in the form of digital financial assets are debited to the account.

The write-off of incurred expense amounts to balance sheet account No. 4999 is credited to the account.";

exclude account numbers, names and descriptions 1140 06, 1140 07, 1140 08, 1140 09, 1140 10, 1290 27, 2030 06, 2030 07, 2030 08, 2030 09, 2030 10, 5440 01, 5470 01, 6150 05, 6240 26, 7440 04, 7470 11.

Make the following changes 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 in Second-Tier Banks, Mortgage Organizations, Joint Stock Company "Kazakhstan Development Bank" and Branches of Banks - Non-Residents of the Republic of Kazakhstan" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 6793):

in the Standard Chart of Accounts in Second-Tier Banks, Mortgage Organizations, Joint Stock Company "Kazakhstan Development Bank" and Branches of Banks - Non-Residents of the Republic of Kazakhstan, approved by the said Resolution:

in Chapter 1:

in paragraph 7:

reword the name of the account group 1060 as follows:

"1060 Digital Tenge and Electronic Money";

after the account group 1200, add the account group 1210 of the following content:

"1210 Digital Financial Assets";

in paragraph 8:

reword the name of the account group 2300 as follows:

"2300 Securities Issued into Circulation and Financial Liabilities on Issued Digital Financial Assets";

in paragraph 10:

reword the name of the account group 4500 as follows:

"4500 Income from Dealing Operations and Operations with Financial Assets in the Form of Digital Financial Assets";

in paragraph 11:

reword the name of the account group 5500 as follows:

"5500 Expenses on Dealing Operations and Operations with Financial Assets in the Form of Digital Financial Assets";

in Chapter 2:

in Paragraph 1:

reword the name of account 1060 as follows:

"1060 Digital Tenge";

reword the name of account 1061 as follows:

"1061 Digital Tenge";

reword the name of account 1062 as follows:

"1062 Electronic Money";

after account 1209, add accounts 1210, 1211 and 1212 of the following content:

"1210 Digital Financial Assets

1211 Digital Financial Assets, the underlying asset of which is money (stablecoin)

1212 Digital Financial Assets, the underlying asset of which is other assets";

reword the name of account 1859 as follows, the text in the Kazakh language does not change:

"1859 Counter-value of Foreign Currency in Tenge (Long Currency Position)";

reword the name of account 1874 as follows, the text in the Kazakh language does not change:

"1874 Counter-value of Refined Precious Metals in Tenge (Long Position in Refined Precious Metals)";

in Paragraph 2:

after account 2245, add account 2246 of the following content:

"2246 Commercial Credit Received from Other Banks, Branches of Banks - Non-Residents of the Republic of Kazakhstan Engaging in Islamic Banking Operations, International Financial Organizations, Special Fund for the Development of Private Entrepreneurship Acting as a Trade Intermediary";

after account 2306, add account 2307 of the following content:

"2307 Financial Liabilities on Issued Digital Financial Assets";

reword the name of account 2859 as follows, the text in the Kazakh language does not change:

"2859 Counter-value of Foreign Currency in Tenge (Short Currency Position)";

reword the name of account 2873 as follows, the text in the Kazakh language does not change:

"2873 Counter-value of Refined Precious Metals in Tenge (Short Position in Refined Precious Metals)";

in Paragraph 4:

after account 4510, add accounts 4520 and 4521 of the following content:

"4520 Income from Purchase and Sale of Financial Assets in the Form of Digital Financial Assets

4521 Income from Revaluation of Financial Assets in the Form of Digital Financial Assets";

reword the name of account 4705 as follows, the text in the Kazakh language does not change:

"4705 Income from Revaluation of Loans in Tenge with Fixation of Currency Equivalent of Loans";

reword the name of account 4707 as follows, the text in the Kazakh language does not change:

"4707 Income from Revaluation of Deposits in Tenge with Fixation of Currency Equivalent of Deposits";

in Paragraph 5:

after account 5091, add account 5092 of the following content:

"5092 Expenses Related to Payment of Remuneration on Commercial Credits Received from Other Banks, Branches of Banks - Non-Residents of the Republic of Kazakhstan Engaging in Islamic Banking Operations, International Financial Organizations, Special Fund for the Development of Private Entrepreneurship Acting as a Trade Intermediary";

after account 5510, add accounts 5520 and 5521 of the following content:

"5520 Expenses on Purchase and Sale of Financial Assets in the Form of Digital Financial Assets

5521 Expenses from Revaluation of Financial Assets in the Form of Digital Financial Assets";

reword the name of account 5705 as follows, the text in the Kazakh language does not change:

"5705 Expense from Revaluation of Loans in Tenge with Fixation of Currency Equivalent of Loans";

reword the name of account 5708 as follows, the text in the Kazakh language does not change:

"5708 Expense from Revaluation of Deposits in Tenge with Fixation of Currency Equivalent of Deposits";

in Paragraph 7:

after account 7713, add account 7714 of the following content:

"7714 Client Financial Assets in the Form of Digital Financial Assets";

in Chapter 3:

in Paragraph 1:

reword the number, name and description of account 1061 as follows:

"1061. Digital Tenge (Active).

Purpose of the account: Accounting for amounts of acquired Digital Tenge.

The amount of acquired Digital Tenge is debited to the account.

The write-off of amounts of acquired Digital Tenge is credited to the account.";

reword the number, name and description of account 1062 as follows:

"1062. Electronic Money (Active).

Purpose of the account: Accounting for amounts of acquired electronic money issued by the National Bank of the Republic of Kazakhstan, banks and the National Post Operator.

The amounts of acquired electronic money issued by the National Bank of the Republic of Kazakhstan, banks and the National Post Operator are debited to the account.

The write-off of amounts of acquired electronic money issued by the National Bank of the Republic of Kazakhstan, banks and the National Post Operator is credited to the account.";

after the description of account 1209, add the numbers, names and descriptions of accounts 1211 and 1212 of the following content:

"1211. Digital Financial Assets, the underlying asset of which is money (stablecoin) (Active).

Purpose of the account: Accounting for the cost of financial assets in the form of digital financial assets, the underlying asset of which is money (stablecoin), excluding financial assets issued in electronic-digital form on the digital platform of the digital financial assets platform operator.

The cost of financial assets in the form of digital financial assets, the underlying asset of which is money (stablecoin), is debited to the account.

The write-off of the cost of financial assets in the form of digital financial assets, the underlying asset of which is money (stablecoin), upon their redemption, is credited to the account.

Digital Financial Assets, the underlying asset of which is other assets (Active).

Purpose of the account: Accounting for the cost of financial assets in the form of digital financial assets, the underlying asset of which is financial instruments, property rights (claims), goods and (or) other property, excluding financial assets issued in electronic-digital form on the digital platform of the digital financial assets platform operator.

The cost of financial assets in the form of digital financial assets, the underlying asset of which is financial instruments, property rights (claims), goods and (or) other property, is debited to the account.

The write-off of the cost of financial assets in the form of digital financial assets, the underlying asset of which is financial instruments, property rights (claims), goods and (or) other property, upon their redemption, is credited to the account.";

reword the description of account 1426 as follows:

"Purpose of the account: Accounting for the amounts of claims of an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, to clients for trade financing operations as a trade intermediary with the provision of a commercial credit.

The amounts of claims to clients for trade financing operations as a trade intermediary with the provision of a commercial credit are debited to the account.

The write-off of the amounts of claims to clients for trade financing operations as a trade intermediary with the provision of a commercial credit upon their repayment by the client or transfer to balance sheet account No. 1427 is credited to the account.";

reword the description of account 1473 as follows:

"Purpose of the account: Accounting for the amounts of investments of an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, in financing production and trade activities by participating in the charter capitals of legal entities and (or) on partnership terms.

The amounts of investments invested in the charter capitals of legal entities and (or) on partnership terms are debited to the account.

The write-off of the amounts of invested investments in the charter capitals of legal entities and (or) on partnership terms is credited to the account.";

reword the description of account 1553 as follows:

"Purpose of the account: Accounting for the amounts of claims of an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, arising in connection with the early repayment of investment deposits to clients.

The amounts of claims arising in connection with the early repayment of an investment deposit to the client at his request are debited to the account.

The write-off of the amounts of claims of an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, upon their receipt is credited to the account.";

reword the description of account 1729 as follows:

"Purpose of the account: Accounting for the amounts of accrued remuneration of an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, in the form of a part of the income received from the use of money attracted to an investment deposit.

The amounts of accrued remuneration from an investment deposit are debited to the account.

The write-off of the amounts of accrued remuneration in case of its receipt is credited to the account.";

reword the description of account 1771 as follows:

"Purpose of the account: Accounting for the amounts of accrued income of an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, on investment activities on lease terms.

The amounts of accrued income of an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, on investment activities on lease terms are debited to the account.

The write-off of the amounts of accrued income of an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, on investment activities on lease terms is credited to the account.";

reword the number, name and description of account 1859 as follows, the text in the Kazakh language does not change:

"1859. Counter-value of Foreign Currency in Tenge (Long Currency Position) (Active).

Purpose of the account: Accounting for the amounts of counter-value of foreign currency in Tenge, accounted for on balance sheet account No. 2858.

The amounts of counter-value of foreign currency in Tenge upon its purchase or receipt are debited to the account.

The write-off of the amounts of counter-value of foreign currency in Tenge upon its sale or expenditure is credited to the account.";

reword the number and name of account 1874 as follows, the text in the Kazakh language does not change:

"1874. Counter-value of Refined Precious Metals in Tenge (Long Position in Refined Precious Metals) (Active).";

after the description of account 2245, add the number, name and description of account 2246 of the following content:

"2246. Commercial Credit Received from Other Banks, Branches of Banks - Non-Residents of the Republic of Kazakhstan Engaging in Islamic Banking Operations, International Financial Organizations, Special Fund for the Development of Private Entrepreneurship Acting as a Trade Intermediary (Passive).

Purpose of the account: Accounting for the amounts of liabilities for financing operations attracted from other banks, branches of banks - non-residents of the Republic of Kazakhstan engaging in Islamic banking operations, international financial organizations, special fund for the development of private entrepreneurship acting as a trade intermediary, by obtaining a commercial credit on the basis of a commercial credit agreement.

The amounts of liabilities for financing operations attracted from other banks, branches of banks - non-residents of the Republic of Kazakhstan engaging in Islamic banking operations, international financial organizations, special fund for the development of private entrepreneurship acting as a trade intermediary, by obtaining a commercial credit on the basis of a commercial credit agreement, are credited to the account.

The write-off of the amounts of liabilities for financing operations attracted from other banks, branches of banks - non-residents of the Republic of Kazakhstan engaging in Islamic banking operations, international financial organizations, special fund for the development of private entrepreneurship acting as a trade intermediary, by obtaining a commercial credit on the basis of a commercial credit agreement upon their repayment by the client is debited to the account.";

after the description of account 2306, add the number, name and description of account 2307 of the following content:

"2307. Financial Liabilities on Issued Digital Financial Assets (Passive).

Purpose of the account: Accounting for the cost of financial liabilities on digital financial assets issued into circulation, excluding financial liabilities on financial assets issued in electronic-digital form on the digital platform of the digital financial assets platform operator.

The cost of financial liabilities on digital financial assets issued into circulation is credited to the account.

The write-off of the cost of financial liabilities on issued digital financial assets upon their redemption is debited to the account.";

reword the number, name and description of account 2859 as follows, the text in the Kazakh language does not change:

"2859. Counter-value of Foreign Currency in Tenge (Short Currency Position) (Passive).

Purpose of the account: Accounting for the amounts of counter-value of foreign currency in Tenge, accounted for on balance sheet account No. 1858.

The amounts of counter-value of foreign currency in Tenge upon its sale or expenditure are credited to the account.

The write-off of the amounts of counter-value of foreign currency in Tenge upon its purchase or receipt is debited to the account.";

reword the description of account 2871 as follows:

"Purpose of the account: Accounting for the amounts intended for an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, for the implementation of charitable payments.

The amounts intended for an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, for the implementation of charitable payments are credited to the account.

The write-off of the amounts intended for an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, for the implementation of charitable payments is debited to the account.";

reword the number and name of account 2873 as follows, the text in the Kazakh language does not change:

"2873. Counter-value of Refined Precious Metals in Tenge (Short Position in Refined Precious Metals) (Passive).";

reword the description of account 4477 as follows:

"Purpose of the account: Accounting for the amounts of income of an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, related to the receipt of remuneration on investment activities on lease terms.

The amounts of income of an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, related to the receipt of remuneration on investment activities on lease terms are credited to the account.

The write-off of the amounts of income to balance sheet account No. 4999 is debited to the account.";

after the description of account 4510, add the numbers, names and descriptions of accounts 4520 and 4521 of the following content:

"4520. Income from Purchase and Sale of Financial Assets in the Form of Digital Financial Assets.

Purpose of the account: Accounting for the amounts of income from purchase and sale of financial assets in the form of digital financial assets, excluding financial assets issued in electronic-digital form on the digital platform of the digital financial assets platform operator.

The amounts of income from purchase and sale of financial assets in the form of digital financial assets are credited to the account.

The write-off of the amounts of income to balance sheet account No. 4999 is debited to the account.

Income from Revaluation of Financial Assets in the Form of Digital Financial Assets.

Purpose of the account: Accounting for the amounts of positive revaluation of financial assets in the form of digital financial assets, excluding financial assets issued in electronic-digital form on the digital platform of the digital financial assets platform operator.

The amounts of positive revaluation of financial assets in the form of digital financial assets are credited to the account.

The write-off of the amounts of income to balance sheet account No. 4999 is debited to the account.";

reword the description of account 4618 as follows:

"Purpose of the account: Accounting for the amounts of income of an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, on operations with investment deposits.

The amounts of income of an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, on operations with investment deposits are credited to the account.

The write-off of the amounts of income to balance sheet account No. 4999 is debited to the account.";

reword the number, name and description of account 4705 as follows, the text in the Kazakh language does not change:

"4705. Income from Revaluation of Loans in Tenge with Fixation of Currency Equivalent of Loans.

Purpose of the account: Accounting for the amounts of positive revaluation (exchange rate difference) of loans issued to other banks, and (or) negative revaluation of borrowed loans from other banks in Tenge with fixation of their currency equivalent.

The amounts of positive revaluation (exchange rate difference) of loans issued to other banks, and (or) negative revaluation of borrowed loans from other banks in Tenge with fixation of their currency equivalent are credited to the account.

The write-off of the amounts of income to balance sheet account No. 4999 is debited to the account.";

reword the number, name and description of account 4707 as follows, the text in the Kazakh language does not change:

"4707. Income from Revaluation of Deposits in Tenge with Fixation of Currency Equivalent of Deposits.

Purpose of the account: Accounting for the amounts of positive revaluation (exchange rate difference) of deposits placed in other banks, and (or) negative revaluation of borrowed deposits from other banks in Tenge with fixation of their currency equivalent.

The amounts of positive revaluation (exchange rate difference) of deposits placed in other banks, and (or) negative revaluation of borrowed deposits from other banks in Tenge with fixation of their currency equivalent are credited to the account.

The write-off of the amounts of income to balance sheet account No. 4999 is debited to the account.";

reword the description of account 4880 as follows:

"Purpose of the account: Accounting for the amounts of income of an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, from financing production and trade activities.

The amounts of income of an Islamic bank, a bank with a universal banking license engaging in Islamic banking operations, from financing production and trade activities are credited to the account.

The write-off of the amounts of income to balance sheet account No. 4999 is debited to the account.";

after the description of account 5091, add the number, name and description of account 5092 of the following content:

"5092. Expenses Related to Payment of Remuneration on Commercial Credits Received from Other Banks, Branches of Banks - Non-Residents of the Republic of Kazakhstan Engaging in Islamic Banking Operations, International Financial Organizations, Special Fund for the Development of Private Entrepreneurship Acting as a Trade Intermediary.

Purpose of the account: Accounting for the amounts of expenses related to the payment of remuneration on financing operations attracted from other banks, branches of banks - non-residents of the Republic of Kazakhstan engaging in Islamic banking operations, international financial organizations, special fund for the development of private entrepreneurship acting as a trade intermediary, by obtaining a commercial credit on the basis of a commercial credit agreement.

The amounts of expenses related to the payment of remuneration on financing operations attracted from other banks, branches of banks - non-residents of the Republic of Kazakhstan engaging in Islamic banking operations, international financial organizations, special fund for the development of private entrepreneurship acting as a trade intermediary, by obtaining a commercial credit on the basis of a commercial credit agreement, are debited to the account.

The write-off of the amounts of incurred expenses to balance sheet account No. 4999 is credited to the account.";

after the description of account 5510, add the numbers, names and descriptions of accounts 5520 and 5521 of the following content:

"5520. Expenses on Purchase and Sale of Financial Assets in the Form of Digital Financial Assets.

Purpose of the account: Accounting for the amounts of expenses on purchase and sale of financial assets in the form of digital financial assets, excluding financial assets issued in electronic-digital form on the digital platform of the digital financial assets platform operator.

The amounts of expenses on purchase and sale of financial assets in the form of digital financial assets are debited to the account.

The write-off of the amounts of incurred expenses to balance sheet account No. 4999 is credited to the account.

Expenses from Revaluation of Financial Assets in the Form of Digital Financial Assets.

Purpose of the account: Accounting for the amounts of negative revaluation of financial assets in the form of digital financial assets, excluding financial assets issued in electronic-digital form on the digital platform of the digital financial assets platform operator.

The amounts of negative revaluation of financial assets in the form of digital financial assets are debited to the account.

The write-off of the amounts of incurred expenses to balance sheet account No. 4999 is credited to the account.";

reword the number, name and description of account 5705 as follows, the text in the Kazakh language does not change:

"5705. Expense from Revaluation of Loans in Tenge with Fixation of Currency Equivalent of Loans.

Purpose of the account: Accounting for the amounts of negative revaluation (exchange rate difference) of loans issued to other banks, and (or) positive revaluation of borrowed loans from other banks in Tenge with fixation of their currency equivalent.

The amounts of negative revaluation (exchange rate difference) of loans issued to other banks, and (or) positive revaluation of borrowed loans from other banks in Tenge with fixation of their currency equivalent are debited to the account.

The write-off of the amounts of expenses to balance sheet account No. 4999 is credited to the account.";

reword the number, name and description of account 5708 as follows, the text in the Kazakh language does not change:

"5708. Expense from Revaluation of Deposits in Tenge with Fixation of Currency Equivalent of Deposits.";

«5708. Expense from revaluation of deposits in tenge with fixation of currency equivalent of deposits.

Purpose of the account: Accounting for amounts of negative revaluation (exchange difference) of deposits placed in other banks, and/or positive revaluation of attracted deposits from other banks in tenge with fixation of their currency equivalent.

Debit of the account records amounts of negative revaluation (exchange difference) of deposits placed in other banks, and/or positive revaluation of attracted deposits from other banks in tenge with fixation of their currency equivalent.

Credit of the account records the write-off of expense amounts to balance sheet account No. 4999.»;

in paragraph 2:

after the description of account 7713, add the number, name, and description of account 7714 as follows:

«7714. Financial assets of clients in the form of digital financial assets.

Purpose of the account: Accounting for the value of digital financial assets accepted for custodial service.

Credit of the account records the value of digital financial assets upon acceptance based on a custodial service agreement or increase in value upon revaluation of digital financial assets.

Debit of the account records the write-off of the value of digital financial assets accepted based on a custodial service agreement upon their return to the client, sale, or decrease in value upon revaluation of digital financial assets.»;

the description of account 7801 shall be worded as follows:

«Purpose of the account: Accounting for amounts of client money accepted by an Islamic bank, a bank with a universal banking license carrying out Islamic banking operations, under an investment deposit agreement.

Debit of the account records the amount of client money accepted by an Islamic bank, a bank with a universal banking license carrying out Islamic banking operations, under an investment deposit agreement.

Credit of the account records the write-off of money amounts upon their investment, return to the client, and payment of remuneration to the client and/or to the Islamic bank, a bank with a universal banking license carrying out Islamic banking operations.»;

the description of account 7802 shall be worded as follows:

«Purpose of the account: Accounting for the value of refined precious metals purchased by an Islamic bank, a bank with a universal banking license carrying out Islamic banking operations, using money accepted under an investment deposit agreement.

Debit of the account records the value of refined precious metals purchased by an Islamic bank, a bank with a universal banking license carrying out Islamic banking operations, using money accepted under an investment deposit agreement, or its increase upon revaluation of refined precious metals.

Credit of the account records the write-off of the value of refined precious metals upon their sale or decrease upon revaluation of refined precious metals.»;

the description of account 7803 shall be worded as follows:

«Purpose of the account: Accounting for amounts of deposits placed in other banks using money accepted by an Islamic bank, a bank with a universal banking license carrying out Islamic banking operations, under an investment deposit agreement.

Debit of the account records the amount of deposits placed in other banks using money accepted by an Islamic bank, a bank with a universal banking license carrying out Islamic banking operations, under an investment deposit agreement.

Credit of the account records the write-off of amounts of deposits placed in other banks upon their return.»;

the description of account 7804 shall be worded as follows:

«Purpose of the account: Accounting for the value of Islamic securities purchased by an Islamic bank, a bank with a universal banking license carrying out Islamic banking operations, using money accepted under an investment deposit agreement.

Debit of the account records the value of Islamic securities purchased by an Islamic bank, a bank with a universal banking license carrying out Islamic banking operations, using money accepted under an investment deposit agreement, the amount of discount amortization, and income from the increase in fair value of Islamic securities.

Credit of the account records the write-off of the value of Islamic securities upon their sale or impairment, the amount of premium amortization, and expenses from the decrease in fair value of Islamic securities.»;

the description of account 7805 shall be worded as follows:

«Purpose of the account: Accounting for amounts of investments in the charter capitals of legal entities and/or on partnership terms when an Islamic bank, a bank with a universal banking license carrying out Islamic banking operations, finances production and trade activities using money accepted under an investment deposit agreement.

Debit of the account records amounts of investments in the charter capitals of legal entities and/or on partnership terms.

Credit of the account records the write-off of amounts of investments in the charter capitals of legal entities and/or on partnership terms upon their realization or impairment.»;

the description of account 7834 shall be worded as follows:

«Purpose of the account: Accounting for amounts of remuneration accrued to an Islamic bank, a bank with a universal banking license carrying out Islamic banking operations, for managing an investment deposit according to the investment deposit agreement.

Credit of the account records amounts of accrued remuneration for managing an investment deposit.

Debit of the account records the write-off of the amount of accrued remuneration for managing an investment deposit upon its payment.».

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):

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

paragraph 40 shall be worded as follows:

«40. At each reporting date, upon creation (increase) of reserves (provisions) for expected credit losses in accordance with international financial reporting standards or in the presence of objective signs of impairment in accordance with the international standard for small and medium-sized businesses, the following accounting entry is made:

Dr 7440 01 Expenses for formation of reserves (provisions) for securities measured at fair value through other comprehensive income and measured at amortized cost

Cr 1290 23 Reserves (provisions) for financial assets measured at amortized cost

5480 Estimated reserves (provisions) for expected and existing credit losses for securities measured at fair value through other comprehensive income.»;

paragraph 59 shall be worded as follows, the text in Kazakh remains unchanged:

«59. After concluding a loan agreement (provided in both tenge and foreign currency) and completing all necessary procedures for loan documentation (including securing loan repayment), the following accounting entries are made:

1) in the case where the amount of the loan provided equals the amount of the loan to be repaid:

for the amount of money actually provided:

Dr 1110 21 Short-term loans provided to clients

2010 21 Long-term loans provided to clients

Cr 1010 Cash in the cash desk

1030 Cash on current accounts;

for the amount of the counterparty's commission expenses for obtaining the loan (discount amount):

Dr 1010 Cash in the cash desk

1030 Cash on current accounts

Cr 1110 23 Discount on short-term loans provided

2010 22 Discount on long-term loans provided;

2) in the case where the amount of the loan provided is less than the amount of the loan to be repaid:

for the amount of money actually provided:

Dr 1110 21 Short-term loans provided to clients

2010 21 Long-term loans provided to clients

Cr 1010 Cash in the cash desk

1030 Cash on current accounts;

for the amount of the discount (discount):

Dr 1110 21 Short-term loans provided to clients

2010 21 Long-term loans provided to clients

Cr 1110 23 Discount on short-term loans provided

2010 22 Discount on long-term loans provided.

Simultaneously, based on the pledge agreement, for the amount of the value of property accepted as security for the loan (in both tenge and foreign currency), the following accounting entry is made:

Debit 8830 Property accepted as security (pledge) of client obligations.»;

subparagraph 2) of paragraph 61 shall be worded as follows, the text in Kazakh remains unchanged:

«2) for the amount of discount (discount) amortization in tenge due for the corresponding period:

Dr 1110 23 Discount on short-term loans provided

2010 22 Discount on long-term loans provided

Cr 6110 07 Income from amortization of discount on loans provided.»;

paragraph 65-1 shall be excluded;

paragraph 66 shall be worded as follows, the text in Kazakh remains unchanged:

«66. If the terms of the loan agreement provide for indexation of payments on the provided loan in tenge, upon revaluation of loan debt balances at intervals established by the organization's accounting policy, if other intervals are not established in the loan agreement, the following accounting entries are made:

1) in case of positive indexation:

Dr 1110 21 Short-term loans provided to clients

1270 25 Accrued income in the form of remuneration on loans provided to clients

2010 21 Long-term loans provided to clients

2170 25 Accrued income in the form of remuneration on loans provided to clients

Cr 6280 06 Income from other revaluation;

2) in case of negative indexation:

Dr 7470 08 Expenses from other revaluation

Cr 1110 21 Short-term loans provided to clients

1270 25 Accrued income in the form of remuneration on loans provided to clients

2010 21 Long-term loans provided to clients

2170 25 Accrued income in the form of remuneration on loans provided to clients.»;

paragraph 68 shall be worded as follows, the text in Kazakh remains unchanged:

«68. Upon repayment of the principal on a provided loan measured at amortized cost (in both tenge and foreign currency), the following accounting entry is made:

Dr 1010 Cash in the cash desk

1030 Cash on current accounts

Cr 1110 21 Short-term loans provided to clients

2010 21 Long-term loans provided to clients.»;

paragraph 77 shall be worded as follows:

«77. Upon creation (increase) of reserves (provisions) for expected credit losses in accordance with international financial reporting standards or in the presence of objective signs of impairment in accordance with the international standard for small and medium-sized businesses, the following accounting entries are made:

1) for loans measured at amortized cost:

Dr 7440 21 Expenses for formation of reserves (provisions) on loans provided

Cr 1290 21 Reserves (provisions) on loans provided to clients;

2) for loans measured at fair value through other comprehensive income:

Dr 7440 21 Expenses for formation of reserves (provisions) on loans provided

Cr 5490 Estimated reserves (provisions) for expected and existing credit losses on loans measured at fair value through other comprehensive income.»;

paragraph 77-1 shall be excluded;

subparagraph 1) of paragraph 85 shall be worded as follows, the text in Kazakh remains unchanged:

«1) for the amount of discount (discount) amortization in tenge:

Dr 1150 11 Discount on placed short-term deposits

2040 08 Discount on placed long-term deposits

Cr 6110 05 Income from amortization of discount on placed deposits;»;

paragraph 88 shall be worded as follows:

«88. At each reporting date, upon creation (increase) of reserves (provisions) for expected credit losses in accordance with international financial reporting standards or in the presence of objective signs of impairment in accordance with the international standard for small and medium-sized businesses, the following accounting entries are made:

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

Dr 7440 02 Expenses for formation of reserves (provisions) on placed deposits

Cr 1290 24 Reserves (provisions) on deposits placed in second-tier banks and organizations carrying out certain types of banking operations;

2) upon reversing formed reserves (provisions) for expected credit losses:

Dr 1290 24 Reserves (provisions) on deposits placed in second-tier banks and organizations carrying out certain types of banking operations

Cr 6240 02 Income from recovery (cancellation) of reserves (provisions) created on deposits placed in second-tier banks and organizations carrying out certain types of banking operations;

3) upon writing off deposits from the balance sheet at the expense of created reserves (provisions):

Dr 1290 24 Reserves (provisions) on deposits placed in second-tier banks and organizations carrying out certain types of banking operations

Cr 1150 02 Short-term overnight deposits placed in second-tier banks and organizations carrying out certain types of banking operations

1150 03 Short-term demand deposits placed in second-tier banks and organizations carrying out certain types of banking operations

1150 04 Short-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations

1150 05 Short-term conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations

1150 06 Short-term savings deposits placed in second-tier banks and organizations carrying out certain types of banking operations (up to one year)

2040 01 Long-term deposits placed in second-tier banks and organizations carrying out certain types of banking operations

2040 02 Long-term conditional deposits placed in second-tier banks and organizations carrying out certain types of banking operations

2040 03 Long-term savings deposits placed in second-tier banks and organizations carrying out certain types of banking operations.»;

Chapter 16 shall be excluded;

paragraphs 172 and 173 shall be worded as follows, the texts in Kazakh remain unchanged:

«172. Upon purchase of foreign currency by the organization, the following accounting entries are made:

1) if the purchase rate is below the market rate:

Dr 1800 01 Money (for the amount of purchased foreign currency)

Cr 1800 01 Money (for the amount of money paid in tenge)

1830 03 Income from purchase-sale (for the difference between the purchase rate and the market rate);

2) if the purchase rate is above the market rate:

Dr 1800 01 Money (for the amount of purchased foreign currency)

1840 03 Expenses from purchase-sale (for the difference between the purchase rate and the market rate)

Cr 1800 01 Money (for the amount of money paid in tenge).

Upon sale of foreign currency by the organization, the following accounting entries are made:

1) if the sale rate is above the market rate:

Dr 1800 01 Money (for the amount of money received in tenge)

Cr 1800 01 Money (for the amount of sold foreign currency)

1830 03 Income from purchase-sale (for the difference between the sale rate and the market rate);

2) if the sale rate is below the market rate:

Dr 1800 01 Money (for the amount of money received in tenge)

1840 03 Expenses from purchase-sale (for the difference between the sale rate and the market rate)

Cr 1800 01 Money (for the amount of sold foreign currency).»;

paragraph 195 shall be worded as follows, the text in Kazakh remains unchanged:

«195. Upon placing money held in investment management into refined precious metals, for the cost of purchased precious metals, the following accounting entry is made:

Dr 1800 02 Refined precious metals

Cr 1800 01 Money.

In auxiliary accounting, refined precious metals are reflected in ounces, as well as in tenge by multiplying the available quantity of refined precious metals by the morning or evening fixing of the London Bullion Market Association and the tenge to US dollar exchange rate established on the date of reflection in accounting.».

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

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

the title shall be worded as follows, the text in Kazakh remains unchanged:

«Instruction on Accounting for Operations with Pension Assets, Target Assets, and Target Accumulations Carried Out by the Unified Accumulative Pension Fund and Voluntary Accumulative Pension Funds»;

paragraph 85 shall be worded as follows:

«85. Upon formation of investment income, the following accounting entries are made:

1) for 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 on assets under external management by a foreign organization carrying out investment portfolio management activities
	6110 65	Income on assets under external management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan
	6150 01	Income from change in 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 on deposits placed in second-tier banks and organizations carrying out certain types of banking operations
	6240 62	Income from recovery (cancellation) of reserves (provisions) created on securities measured at amortized cost
	6250 02	Income from revaluation of foreign currency
	6280 01	Income from sale of refined precious metals
	6280 05	Income from revaluation of refined precious metals
	6280 07	Other income
	6280 09	Income from purchase-sale of securities
	6290 09	Income from futures transactions
	6290 10	Income from forward transactions
	6290 11	Income from option transactions
	6290 13	Income from swap transactions
Cr	5610	Undistributed profit (uncovered loss) of the reporting year;

2) for 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 for amortization of premium on placed deposits
	7310 25	Other expenses related to payment of remuneration
	7430 02	Expenses from revaluation of foreign currency
	7440 02	Expenses for formation of reserves (provisions) on placed deposits
	7440 61	Expenses for formation of reserves (provisions) on securities measured at amortized cost
	7440 62	Expenses on assets under external management by a foreign organization carrying out investment portfolio management activities
	7440 64	Expenses on assets under external management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan
	7470 01	Book value of refined precious metals
	7470 03	Expenses from change in value of securities measured at fair value, changes in which are reflected in profit or loss
	7470 07	Expenses from revaluation of refined precious metals
	7470 10	Expenses from purchase-sale of securities
	7470 27	Other commission expenses
	7470 81	Commission expenses for stock exchange services
	7470 82	Commission expenses for brokerage and dealing activities
	7480 09	Expenses for futures transactions
	7480 10	Expenses for forward transactions
	7480 11	Expenses for option transactions
	7480 13	Expenses for swap transactions.»;

Chapter 11 shall be worded as follows:

«Chapter 11. Accounting for Pension Assets Transferred to Trustee Management by a Foreign Organization Carrying Out Investment Portfolio Management Activities in Accordance with the Legislation of a Foreign State Meeting the Requirements of the National Bank of the Republic of Kazakhstan

Upon transfer of pension assets to a foreign organization carrying out investment portfolio management activities in accordance with the legislation of a foreign state meeting the requirements of the National Bank of the Republic of Kazakhstan:


Dr	2020 64	Assets under external management by a foreign organization carrying out investment portfolio management activities
Cr		Corresponding asset accounts.

Upon revaluation of pension assets transferred to a foreign organization carrying out investment portfolio management activities in accordance with the legislation of a foreign state meeting the requirements of the National Bank of the Republic of Kazakhstan:

1) for the amount of positive revaluation:


Dr	2020 64	Assets under external management by a foreign organization carrying out investment portfolio management activities
Cr	6110 64	Income on assets under external management by a foreign organization carrying out investment portfolio management activities;

2) for the amount of negative revaluation:


Dr	7440 62	Expenses on assets under external management by a foreign organization carrying out investment portfolio management activities
Cr	2020 64	Assets under external management by a foreign organization carrying out investment portfolio management activities.	»

Upon return (withdrawal) of pension assets transferred to a foreign organization carrying out investment portfolio management activities in accordance with the legislation of a foreign state and meeting the requirements of the National Bank of the Republic of Kazakhstan:


Dr		Relevant asset accounts
Cr	2020 64	Assets under external management by a foreign organization carrying out investment portfolio management activities.";

add Chapter 13 with the following content:

"Chapter 13. Accounting for pension assets transferred to the trust management of the National Investment Corporation of the National Bank of the Republic of Kazakhstan

Upon transfer of pension assets to the National Investment Corporation of the National Bank of the Republic of Kazakhstan:


Dr	2020 65	Assets under external management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan
Cr		Relevant asset accounts.

Upon revaluation of pension assets transferred to the National Investment Corporation of the National Bank of the Republic of Kazakhstan:

1) for the amount of positive revaluation:


Dr	2020 65	Assets under external management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan
Cr	6110 65	Income from assets under external management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan;

2) for the amount of negative revaluation:


Dr	7440 64	Expenses on assets under external management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan
Cr	2020 65	Assets under external management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan.

Upon return (withdrawal) of pension assets transferred to the National Investment Corporation of the National Bank of the Republic of Kazakhstan:


Dr		Relevant asset accounts
Cr	2020 65	Assets under external management by the National Investment Corporation of the National Bank of the Republic of Kazakhstan.".

Make the following amendments and additions 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 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 and on Amendments and Additions to Certain Regulatory Legal Acts of the Republic of Kazakhstan on Accounting Issues" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 16390):

in the 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, approved by the said resolution:

paragraph 4 be worded as follows:

"4. The procedure for maintaining analytical accounting of operations and events is established by the officials of the organization who, in accordance with the laws of the Republic of Kazakhstan and constituent documents, carry out current management and conduct business, based on the needs of the organization.";

in Chapter 2:

in paragraph 1:

the title of account 1070 be worded as follows:

"1070 Digital tenge and electronic money";

the title of account 1071 be worded as follows:

"1071 Digital tenge";

the title of account 1072 be worded as follows:

"1072 Electronic money";

after account 1160, add accounts 1170, 1170 01 and 1170 02 with the following content:

"1170 Digital financial assets

1170 01 Digital financial assets, the underlying asset of which is money (stablecoin)

1170 02 Digital financial assets, the underlying asset of which is other assets";

in paragraph 3:

after account 3550 01, add accounts 3560 and 3560 01 with the following content:

"3560 Financial liabilities for issued digital financial assets

3560 01 Financial liabilities for issued digital financial assets";

in paragraph 6:

after account 6280 09, add accounts 6280 12 and 6280 13 with the following content:

"6280 12 Income from the purchase and sale of financial assets in the form of digital financial assets

6280 13 Income from the revaluation of financial assets in the form of digital financial assets";

in paragraph 7:

after account 7470 10, add accounts 7470 12 and 7470 13 with the following content:

"7470 12 Expenses on the purchase and sale of financial assets in the form of digital financial assets

7470 13 Expenses from the revaluation of financial assets in the form of digital financial assets";

in Chapter 3:

in paragraph 1:

the number, title and description of account 1071 be worded as follows:

"1071. "Digital tenge" (active).

Purpose of the account: Accounting for the amounts of acquired digital tenge.

The amount of acquired digital tenge is recorded on the debit of the account.

The write-off of the amounts of acquired digital tenge is recorded on the credit of the account.";

the number, title and description of account 1072 be worded as follows:

"1072. "Electronic money" (active).

Purpose of the account: Accounting for the amounts of acquired electronic money issued by the National Bank of the Republic of Kazakhstan, banks and the National Post Operator.

The amounts of acquired electronic money issued by the National Bank of the Republic of Kazakhstan, banks and the National Post Operator are recorded on the debit of the account.

The write-off of the amounts of acquired electronic money issued by the National Bank of the Republic of Kazakhstan, banks and the National Post Operator is recorded on the credit of the account.";

after the description of account 1160, add the numbers, titles and descriptions of accounts 1170 01 and 1170 02 with the following content:

"1170 01 "Digital financial assets, the underlying asset of which is money (stablecoin)" (active).

The value of financial assets in the form of digital financial assets, the underlying asset of which is money (stablecoin), is recorded on the debit of the account.

The write-off of the value of financial assets in the form of digital financial assets, the underlying asset of which is money (stablecoin), upon their redemption is recorded on the credit of the account.

1170 02 "Digital financial assets, the underlying asset of which is other assets" (active).

Purpose of the account: Accounting for the value of financial assets in the form of digital financial assets, the underlying asset of which is financial instruments, property rights (claims), goods and (or) other property, excluding financial assets issued in electronic-digital form on the digital platform of the operator of the digital financial assets platform.

The value of financial assets in the form of digital financial assets, the underlying asset of which is financial instruments, property rights (claims), goods and (or) other property, is recorded on the debit of the account.

The write-off of the value of financial assets in the form of digital financial assets, the underlying asset of which is financial instruments, property rights (claims), goods and (or) other property, upon their redemption is recorded on the credit of the account.";

after the description of account 3540, add the number, title and description of account 3550 01 with the following content:

"3550 01 "Financial liabilities for issued digital financial assets" (passive).

The value of financial liabilities for digital financial assets issued into circulation is recorded on the credit of the account.

The write-off of the value of financial liabilities for issued digital financial assets upon their redemption is recorded on the debit of the account.";

after the description of account 6280 09, add the numbers, titles and descriptions of accounts 6280 12 and 6280 13 with the following content:

"6280 12 "Income from the purchase and sale of financial assets in the form of digital financial assets"

Purpose of the account: Accounting for the amounts of income from the purchase and sale of financial assets in the form of digital financial assets, excluding financial assets issued in electronic-digital form on the digital platform of the operator of the digital financial assets platform.

The amounts of income from the purchase and sale of financial assets in the form of digital financial assets are recorded on the credit of the account.

The write-off of the amounts of income to balance sheet account No. 4999 is recorded on the debit of the account.

6280 13 "Income from the revaluation of financial assets in the form of digital financial assets"

The amounts of positive revaluation of financial assets in the form of digital financial assets are recorded on the credit of the account.

The write-off of the amounts of income to balance sheet account No. 4999 is recorded on the debit of the account.";

after the description of account 7470 10, add the numbers, titles and descriptions of accounts 7470 12 and 7470 13 with the following content:

"7470 12 "Expenses on the purchase and sale of financial assets in the form of digital financial assets"

Purpose of the account: Accounting for the amounts of expenses on the purchase and sale of financial assets in the form of digital financial assets, excluding financial assets issued in electronic-digital form on the digital platform of the operator of the digital financial assets platform.

The amounts of expenses on the purchase and sale of financial assets in the form of digital financial assets are recorded on the debit of the account.

The write-off of the amounts of incurred expenses to balance sheet account No. 4999 is recorded on the credit of the account.

7470 13 "Expenses from the revaluation of financial assets in the form of digital financial assets"

The amounts of negative revaluation of financial assets in the form of digital financial assets are recorded on the debit of the account.

The write-off of the amounts of incurred expenses to balance sheet account No. 4999 is recorded on the credit of the account.".

On Amendments and Additions to Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on Accounting Issues ↑

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