Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 27, 2017 No. 47 'On Approval of the Rules for Automation of Accounting'

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«KAZAKHSTAN REPUBLIC NATIONAL BANK»		REPUBLICAN
		STATE INSTITUTION
REPUBLICAN
STATE INSTITUTION
BOARD		RESOLUTION
DECISION		OF THE BOARD
March 27, 2017		No. 47
Almaty city		Almaty city

On Approval of the Rules for Automation of Accounting

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

Footnote. Preamble in the edition of the Resolution of the Board of the National Bank of RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023); in the edition of the Resolution of the Board of the National Bank of RK dated 24.12.2025 No. 105 (enters into force from January 1, 2026).

Approve the attached Rules for Automation of Accounting.

Recognize as having lost force some resolutions of the Board of the National Bank of the Republic of Kazakhstan, as well as structural elements of some resolutions of the Board of the National Bank of the Republic of Kazakhstan according to the list attached to this resolution.

The Accounting Department (Rakhmetova S.K.) shall ensure, in the manner established by the legislation of the Republic of Kazakhstan:
jointly with the Legal Department (Sarsenova N.V.) the state registration of this resolution in the Ministry of Justice of the Republic of Kazakhstan; within ten calendar days from the date of state registration of this resolution, send a copy in paper and electronic form in Kazakh and Russian languages to the Republican State Enterprise on the right of economic management "Republican Center for Legal Information" for official publication and inclusion in the Reference Control Bank of Regulatory Legal Acts of the Republic of Kazakhstan; place this resolution on the official Internet resource of the National Bank of the Republic of Kazakhstan after its official publication. The Department for Protection of Rights of Consumers of Financial Services and External Communications (Terentyev A.L.) shall ensure, within ten calendar days after the state registration of this resolution, sending a copy for official publication in periodic printed editions. Control over the implementation of this resolution shall be entrusted to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Galieva D. T. This resolution enters into force after the expiration of ten calendar days from the date of its first official publication, except for subparagraphs 5), 11) of paragraph 10 of the Rules for Automation of Accounting approved by this resolution, which enter into force from January 1, 2018.

Chairman
National Bank	D. Akishev

Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 27, 2017 No. 47

Rules for Automation of Accounting

Chapter 1. General Provisions

These Rules for Automation of Accounting (hereinafter - Rules) are developed in accordance with subparagraph 12) of the fourth paragraph of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan dated December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan", and determine the procedure for automation of accounting by financial organizations (except for legal entities whose exclusive activity is the collection of banknotes, coins and valuables), the Joint Stock Company "Bank of Development of Kazakhstan" and branches of banks - non-residents of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations - non-residents of the Republic of Kazakhstan, branches of insurance brokers - non-residents of the Republic of Kazakhstan (hereinafter - organization). Footnote. Paragraph 1 in the edition of the Resolutions of the Board of the National Bank of RK dated 27.08.2018 No. 184 (enters into force after the expiration of ten calendar days from the date of its first official publication); dated 28.11.2019 No. 220 (enters into force from 01.01.2020); dated 21.09.2020 No. 108 (enters into force from 16.12.2020), dated 15.03.2021 No. 28 (enters into force after the expiration of ten calendar days from the date of its first official publication); dated 19.12.2022 No. 122 (enters into force from January 1, 2023); in the edition of the Resolution of the Board of the National Bank of RK dated 24.12.2025 No. 105 (enters into force from January 1, 2026). The main goal of automation of accounting is the automation of the system for collection, registration and summarization of information about operations and events carried out by organizations, and providing interested parties with complete and reliable information about the financial position, results of activities and changes in the financial position of the organization by applying information systems that ensure accounting (hereinafter - information system). Accounting may be maintained by small business entities that are organizations carrying out microfinance activities, and legal entities carrying out activities exclusively through exchange offices on the basis of a license of the National Bank of the Republic of Kazakhstan for exchange operations with cash foreign currency, using office package applications in the manner provided for by the Rules. Footnote. Paragraph 2 in the edition of the Resolution of the Board of the National Bank of RK dated 27.11.2023 No. 87 (enters into force after the expiration of ten calendar days from the date of its first official publication).
3. The Rules use concepts provided for by the laws of the Republic of Kazakhstan "On Accounting and Financial Reporting", "On Informatization", as well as the following concepts:
1) automated workplace - a set of technical, information and software resources that ensures the participation of an organization employee in the implementation of automated business processes;
2) audit trail - the process of tracking and recording user actions when making transactions (operations) or system functions;
3) reporting based on accounting data - reporting formed by a branch of a bank - non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, a branch of an insurance broker - non-resident of the Republic of Kazakhstan;
4) database - a set of data organized according to a conceptual structure describing the characteristics of this data, as well as the relationships between their objects;
5) centralized access - access of users of remote automated workplaces via communication channels to a single database of the information system in real time;
6) decentralized access - access of users of remote automated workplaces via communication channels to a single database of the information system by synchronizing the local database through regulated data transmission;
7) reversal - an accounting entry to correct a detected error in accounting registers.
Footnote. Paragraph 3 supplemented by subparagraph 7) in accordance with the Resolution of the Board of the National Bank of RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020); dated 19.12.2022 No. 122 (enters into force from January 1, 2023).
Accounting with the use of information systems is carried out in compliance with the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting.
The information system ensures the identity of:
synthetic (summary) accounting and analytical (detailed) accounting; printed and approved financial reports and reporting based on accounting data on paper carriers or financial reports and reporting based on accounting data submitted to the National Bank of the Republic of Kazakhstan in electronic format, and electronic financial reports and reporting based on accounting data formed from the information system. Footnote. Subparagraph 2) of paragraph 5 in the edition of the Resolution of the Board of the National Bank of RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020). To ensure business continuity, the organization carries out the development and approval by the head of the organization or a person replacing him, or another management body of the organization, of an internal document containing:
step-by-step procedures for restoring (preserving) the information system to ensure access to it in case of partial or complete destruction, indicating a list of possible emergency situations, failures of technical equipment (power loss, failure of system components (modules, subsystems) and others); information system security procedures, including protection of information from unauthorized access. Footnote. The first part of paragraph 5 in the edition of the Resolution of the Board of the National Bank of RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020). 6-1. A branch of a bank - non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, a branch of an insurance broker - non-resident of the Republic of Kazakhstan, in order to ensure business continuity, carries out the development and approval by the head of the bank - non-resident of the Republic of Kazakhstan, insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, insurance broker - non-resident of the Republic of Kazakhstan or a person replacing him, or another management body of the bank - non-resident of the Republic of Kazakhstan, insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, insurance broker - non-resident of the Republic of Kazakhstan of an internal document containing the norms established by subparagraphs 1) and 2) of paragraph 6 of the Rules. Footnote. The Rules supplemented by paragraph 6-1 in accordance with the Resolution of the Board of the National Bank of RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020). For the purpose of applying the Rules, the organizational units of the organization are divided into front-office, middle-office (if present) and back-office.

Chapter 2. Automation of Accounting

8. Automation of accounting of the organization is ensured in the following sequence:
   1) detailed accounting of all operations carried out by the organization is reflected on the basis of primary documents in analytical accounting of system components (modules, subsystems);
   2) information contained in primary documents is accumulated and systematized in accounting registers;
   3) analytical accounting data is grouped by synthetic accounting accounts;
   4) synthetic accounting data is reflected in the general ledger and (or) in the database;
   5) separate financial reporting and reporting based on accounting data are formed on the basis of information from the general ledger and (or) database.
   When automating the formation of separate financial reporting using an information system, the organization ensures the automatic formation of a balance sheet, income statement, cash flow statement, and statement of changes in equity.
   When forming the cash flow statement, manual adjustments to the indicators of the cash flow statement are allowed.
   When automating the formation of reporting based on accounting data using an information system, a branch of a bank - non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, a branch of an insurance broker - non-resident of the Republic of Kazakhstan ensures the automatic formation of a report on assets and liabilities, a report on income and expenses, and a cash flow statement. Footnote. Paragraph 8 in the edition of the Resolution of the Board of the National Bank of RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020). For automation of accounting with the use of an information system, the organization ensures the development and approval by the head of the organization or a person replacing him, or another management body of the organization, of internal documents containing:
   a list of information systems used (in case of using two or more information systems); description of each information system, including:
   a list of system components (modules, subsystems); description of the purpose of each system component (module, subsystem); interconnection and (or) interaction, including methods and (or) ways of exchanging and (or) transmitting information, between information systems (in case of using two or more information systems), in terms of carried out operations with a description of the implemented business processes; if there is interaction of system components (modules, subsystems) with external information sources or with other information systems of the organization used for carrying out operations (payments, revaluation, purchase (sale) of securities and other operations), a description of the automation of business processes. Approval by the head of the organization or a person replacing him, or another management body of the organization of documents presented by the developer of the information system is allowed, in case of their compliance with the requirements provided for by subparagraph 2) of this paragraph. a list of items (lines) of the organization's balance sheet with indication of the breakdown of each item (line):
   content of the carried out operation, the result of which is included in the amount of this item (line) of the balance sheet with indication of accounting accounts; system components (modules, subsystems) used for making accounting entries, on the basis of which this item (line) of the balance sheet is formed.
   9-1. For automation of accounting with the use of an information system, a branch of a bank - non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, a branch of an insurance broker - non-resident of the Republic of Kazakhstan ensures the development and approval by the head of the bank - non-resident of the Republic of Kazakhstan, insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, insurance broker - non-resident of the Republic of Kazakhstan or a person replacing him, or another management body of the bank - non-resident of the Republic of Kazakhstan, insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, insurance broker - non-resident of the Republic of Kazakhstan of internal documents, the content of which corresponds to the requirements provided for by subparagraphs 1), 2) and 3) of paragraph 9 of the Rules. Footnote. The Rules supplemented by paragraph 9-1 in accordance with the Resolution of the Board of the National Bank of RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020). When automating accounting, the following is ensured:
   presence of a database and (or) general ledger; the ability to select standard operations by the user of the automated workplace, used on a regular basis to reflect operations using similar accounting entries. Criteria for relating accounting entries to similar accounting entries are determined by internal documents of the organization on the basis of their periodicity; control in the information system with the frequency established by internal documents of the organization for the correctness of reflection as a result of selecting a standard operation specified in subparagraph 2) of this paragraph. in case of changes in the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, changes in accounting policy, business processes of carried out operations, the organization makes corresponding changes to the settings of the information system; access to relevant accepted reference books (classifiers) and their application for the purpose of unifying information; maintenance of client records with the ability to view historical data in the used information system for all operations carried out by the client based on the details of the document confirming the identity of the client (for individuals), the number of the bank account and (or) contract (contracts) concluded with the client, from the moment of maintaining client records in the information system; separation of access rights between employees of the organization depending on the nature (content) of the operation and the functional powers of the employee of the organization, including by creating a procedure for sanctioning (approval) of accounting entries in the information system, provided for by internal documents of the organization, ensuring an adequate level of security described in the internal documents of the organization; support for various types of currencies (in case of the organization carrying out operations with foreign currency); maintenance of accounting registers with filling of mandatory fields, including checking the quality of input data; content of an audit trail in all operations reflected in the information system; centralized or decentralized access of the automated workplace to the database and (or) to the general ledger; formation of a report on all carried out reversals; interconnection between information systems used for carrying out operations; making accounting entries in the information system at the time of the operation or event or immediately after their completion; making reversals on the day the error is detected and excluding the possibility of making reversals with a past date. Verification of the actualization of information contained in the internal documents of the organization specified in paragraphs 6 and 9 of the Rules, with actual business processes and processes carried out in the information system, is carried out no less than once a year, the result of which is recorded by a decision of the
   corresponding body of the organization determined by an internal document of the organization. At the level of the general ledger, operations carried out by the organization are reflected on accounting accounts in accordance with standard charts of accounts of accounting approved by resolutions 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 of Accounting for Certain Subjects of the Financial Market of the Republic of Kazakhstan" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 5348); dated January 31, 2011 No. 3 "On Approval of the Standard Chart of Accounts of Accounting in Banks of the Second Level, Mortgage Organizations, Joint Stock Company "Bank of Development of Kazakhstan 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); dated December 22, 2017 No. 251 "On Approval of the Standard Chart of Accounts of Accounting for Insurance (Reinsurance) Organizations, Mutual Insurance Societies and Branches of Insurance (Reinsurance) Organizations - Non-Residents of the Republic of Kazakhstan and Amendments and Additions to Some Regulatory Legal Acts of the Republic of Kazakhstan on Issues of Accounting" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 16390). Footnote. Paragraph 12 in the edition of the Resolution of the Board of the National Bank of RK dated 14.10.2019 No. 171 (enters into force after the expiration of ten calendar days from the date of its first official publication); dated 22.11.2021 No. 100 (enters into force after the expiration of ten calendar days from the date of its first official publication); dated 24.12.2024 No. 85 (enters into force after the expiration of ten calendar days from the date of its first official publication).
   Appendix
   to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated March 27, 2017 No. 47

List of some resolutions of the Board of the National Bank of the Republic of Kazakhstan, as well as structural elements of some resolutions of the Board of the National Bank of the Republic of Kazakhstan, recognized as having lost force

Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 24, 2012 No. 272 "On Approval of the Rules for Automation of Accounting" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 7982, published on December 12, 2012 in the newspaper "Kazakhstan Pravda" No. 431-432 (27250-27251). Paragraph 4 of the List of Changes and Additions to be made to Some Regulatory Legal Acts of the National Bank of the Republic of Kazakhstan on Issues of Accounting and Financial Reporting of Microfinance Organizations, which is an appendix to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated December 24, 2012 No. 388 "On Amendments and Additions to Some Regulatory Legal Acts of the National Bank of the Republic of Kazakhstan on Issues of Accounting and Financial Reporting of Microfinance Organizations" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 8350, published on June 5, 2013 in the newspaper "Kazakhstan Pravda" No. 190-191 (27464-27465). Resolution of the Board of the National Bank of the Republic of Kazakhstan dated June 18, 2015 No. 123 "On Amendment to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 24, 2012 No. 272 "On Approval of the Rules for Automation of Accounting" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 11700, published on July 27, 2015 in the information and legal system "Adilet" of the Republican State Enterprise on the right of economic management "Republican Center for Legal Information of the Ministry of Justice of the Republic of Kazakhstan). Paragraph 6 of the List of Regulatory Legal Acts of the Republic of Kazakhstan on Issues of Accounting, which is an appendix to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated January 28, 2016 No. 6 "On Amendments to Some Regulatory Legal Acts of the Republic of Kazakhstan on Issues of Accounting" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 13415, published on April 4, 2016 in the information and legal system "Adilet" of the Republican State Enterprise on the right of economic management "Republican Center for Legal Information of the Ministry of Justice of the Republic of Kazakhstan).