Resolution of the Board of the National Bank of the Republic of Kazakhstan dated September 21, 2020 No. 109 on Amendments to Resolution No. 79 and Resolution No. 68

Registered in the Ministry of Justice of the Republic of Kazakhstan on September 25, 2020 under No. 21275

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«ҚАЗАҚСТАН РЕСПУБЛИКАСЫНЫҢ		РЕСПУБЛИКАНСКОЕ ГОСУДАРСТВЕННОЕ УЧРЕЖДЕНИЕ
ҰЛТТЫҚ БАНКІ»
РЕСПУБЛИКАЛЫҚ		«НАЦИОНАЛЬНЫЙ БАНК
МЕМЛЕКЕТТІК МЕКЕМЕСІ		РЕСПУБЛИКИ КАЗАХСТАН»
БАСҚАРМАСЫНЫҢ
ҚАУЛЫСЫ		ПОСТАНОВЛЕНИЕ
		ПРАВЛЕНИЯ
«21» сентября 2020 года		№109
Нұр-Сұлтан қаласы		город Нур-Султан

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

Footnote. The title of the Resolution in the edition of the Resolution of the Board of the National Bank of the RK dated December 24, 2025 No. 105 (enters into force from January 1, 2026).

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

Footnote. The preamble of the Resolution in the edition of the Resolution of the Board of the National Bank of the RK dated December 24, 2025 No. 105 (enters into force from January 1, 2026).

1. Deleted by the Resolution of the Board of the National Bank of the RK dated December 24, 2025 No. 105 (enters into force from January 1, 2026).

2. Make the following amendment 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, published on December 12, 2008 in the Collection of Acts of Central Executive and Other Central State Bodies of the Republic of Kazakhstan No. 12):

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 paragraph 1 in the following edition:

"1. This Standard Chart of Accounts for Accounting for Certain Subjects of the Financial Market of the Republic of Kazakhstan (hereinafter - the Chart of Accounts) is developed in accordance with the Law of the Republic of Kazakhstan dated February 28, 2007 "On Accounting and Financial Reporting" and is intended for grouping and current reflection of elements of financial reporting in monetary terms by the unified accumulation pension fund, voluntary accumulation pension funds (hereinafter - accumulation pension funds), organizations carrying out certain types of banking operations (except for mortgage organizations and legal entities that were previously subsidiary banks), professional participants of the securities market of the Republic of Kazakhstan, organizations carrying out microfinance activities, insurance brokers (hereinafter - organizations) on accounting accounts for the preparation of financial reporting, as well as for grouping and current reflection of elements of reporting based on accounting data in monetary terms by branches of insurance brokers - non-residents of the Republic of Kazakhstan (hereinafter - organizations) on accounting accounts for the preparation of reporting based on accounting data."

3. Make the following amendment 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, published on October 5, 2011 in the newspaper "Yuridicheskaya Gazeta" No. 144 (2134)):

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

rephrase paragraph 2 in the following edition:

"2. This Instruction details the accounting of operations on the placement of own funds in deposits, loans, securities, derivative financial instruments, refined precious metals, foreign currency, hedging operations, as well as repurchase and reverse repurchase operations by the unified accumulation pension fund, voluntary accumulation pension funds (hereinafter - accumulation pension funds), organizations carrying out certain types of banking operations (except for mortgage organizations and legal entities that were previously subsidiary banks), professional participants of the securities market, organizations carrying out microfinance activities, insurance brokers and branches of insurance brokers - non-residents of the Republic of Kazakhstan (hereinafter - organization)."

4. Recognize as invalid the normative legal acts of the Republic of Kazakhstan, as well as structural elements of some normative legal acts of the Republic of Kazakhstan according to the list attached to this Resolution.

5. The Department of Accounting shall ensure in the manner established by the legislation of the Republic of Kazakhstan:

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

2) placement of this Resolution on the official Internet resource 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 information on the implementation of measures provided for in subparagraph 2) of this paragraph and paragraph 6 of this Resolution.

6. The Department of Information and Communications - Press Service of the National Bank shall ensure within ten calendar days after the state registration of this Resolution the sending of its copy for official publication in periodical print editions.

7. Control over the implementation of this Resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan A.M. Baimagambetov.

8. This Resolution is subject to official publication and enters into force from December 16, 2020.

Chairman
National Bank	E. Dosayev

Correct:
Chief Specialist-Secretary of the Board B. Akhmedzhanov

Appendix
to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated "21" September 2020 No. 109

List of normative legal acts of the Republic of Kazakhstan, as well as structural elements of some normative legal acts of the Republic of Kazakhstan, recognized as invalid

1. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2007 No. 152 "On Approval of the Instruction on Accounting by Second-Tier Banks and the Joint Stock Company "Development Bank of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts of the Republic of Kazakhstan under No. 5109).

2. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 24, 2009 No. 80 "On Amendments and Additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2007 No. 152 "On Approval of the Instruction on Accounting by Second-Tier Banks and the Joint Stock Company "Development Bank of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts of the Republic of Kazakhstan under No. 5802).

3. Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 31, 2011 No. 4 "On Amendments and Additions to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2007 No. 152 "On Approval of the Instruction on Accounting by Second-Tier Banks and the Joint Stock Company "Development Bank of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts of the Republic of Kazakhstan under No. 6796, published on October 7, 2011 in the Collection of Acts of Central Executive and Other State Bodies of the Republic of Kazakhstan No. 11).

4. Paragraph 1 of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated February 25, 2013 No. 63 "On Amendments and Additions to Some Normative Legal Acts of the National Bank of the Republic of Kazakhstan on Issues of Accounting by Second-Tier Banks and the Joint Stock Company "Development Bank of Kazakhstan" (registered in the Registry of State Registration of Normative Legal Acts of the Republic of Kazakhstan under No. 8402, published on June 20, 2013 in the newspaper "Yuridicheskaya Gazeta" No. 90 (2465).

5. Paragraph 1 of the List of Some Normative Legal Acts of the Republic of Kazakhstan, to Which Amendments Are Made on Issues of Accounting and Financial Reporting, Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 28, 2016 No. 279 "On Amendments to Some Normative Legal Acts of the Republic of Kazakhstan on Issues of Accounting and Financial Reporting" (registered in the Registry of State Registration of Normative Legal Acts of the Republic of Kazakhstan under No. 14738, published on February 7, 2017 in the Reference Control Bank of Normative Legal Acts of the Republic of Kazakhstan).

6. Paragraph 2 of the List of Some Normative Legal Acts of the Republic of Kazakhstan, to Which Amendments and Additions Are Made on Issues of Accounting, Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 22, 2017 No. 252 "On Amendments and Additions to Some Normative Legal Acts of the Republic of Kazakhstan on Issues of Accounting" (registered in the Registry of State Registration of Normative Legal Acts of the Republic of Kazakhstan under No. 16262, published on January 31, 2018 in the Reference Control Bank of Normative Legal Acts of the Republic of Kazakhstan).

7. Paragraph 1 of the List of Some Resolutions of the Board of the National Bank of the Republic of Kazakhstan, to Which Amendments and Additions Are Made on Issues of Accounting, Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 27, 2018 No. 185 "On Amendments and Additions to Some Resolutions of the Board of the National Bank of the Republic of Kazakhstan on Issues of Accounting" (registered in the Registry of State Registration of Normative Legal Acts of the Republic of Kazakhstan under No. 17439, published on October 9, 2018 in the Reference Control Bank of Normative Legal Acts of the Republic of Kazakhstan).