Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 105 of 24 December 2025 on Amending and Supplementing Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on Accounting Matters and Repealing Structural Elements of Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan — NBK — KZ


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

On Amending and Supplementing Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on Accounting Matters and Repealing Structural Elements of Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan

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

To approve the List of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan to which amendments on accounting matters are made, according to Annex 1 to this resolution (hereinafter – the List).
To repeal structural elements of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan according to the list in Annex 2 to this resolution.
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) jointly with the Legal Department of the National Bank of the Republic of Kazakhstan, state registration of this resolution with 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 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 measure provided for by subparagraph 2) of this paragraph.

Control over the implementation of this resolution[1] shall be entrusted to the supervising Deputy Chairman of the National Bank of the Republic of Kazakhstan.
This resolution is subject to official publication and enters into force on 1 January 2026, except for paragraphs twenty-seven, thirty-six, thirty-seven, eighty-five, one hundred two, one hundred three, one hundred four, one hundred five, one hundred six of item 3 of the List, which enter into force on 1 April 2026.


Chairman	T.M. Suleimenov

AGREED

Ministry of Finance

of the Republic of Kazakhstan

True copy:

Chief Specialist-Secretary of the Board Zh. Mukhambetova

Annex 1

to the resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated 24 December 2025 No. 105

List of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan to which amendments on accounting matters are made

To make the following amendments to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 30 November 2007 No. 134 "On approval of the Instruction on accounting for trust operations and custody activities by second-tier banks and branches of non-resident banks of the Republic of Kazakhstan" (registered in the Register of state registration of normative legal acts under No. 5089):

the title shall be stated in the following wording:

"On approval of the Instruction on accounting by second-tier banks, branches of non-resident banks of the Republic of Kazakhstan, joint-stock company "Bank Razvitiya Kazakhstana" and mortgage organizations";

the preamble shall be stated in the following wording:

"In accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan approved by Decree of the President of the Republic of Kazakhstan dated 31 December 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:";

item 1 shall be stated in the following wording:

"1. To approve the attached Instruction on accounting by second-tier banks, branches of non-resident banks of the Republic of Kazakhstan, joint-stock company "Bank Razvitiya Kazakhstana" and mortgage organizations".

The Instruction on accounting for trust operations and custody activities by second-tier banks and branches of non-resident banks of the Republic of Kazakhstan approved by the said resolution shall be stated in the wording according to the annex to this List of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan to which amendments on accounting matters are made.

To make the following amendments and additions to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22 September 2008 No. 79 "On approval of the Model chart of accounts for certain subjects of the financial market of the Republic of Kazakhstan" (registered in the Register of state registration of normative legal acts under No. 5348):

the preamble shall be stated in the following wording:

in the Model chart of accounts for certain subjects of the financial market of the Republic of Kazakhstan approved by the said resolution:

item 1 shall be stated in the following wording:

"1. This Model chart of accounts for certain subjects of the financial market of the Republic of Kazakhstan (hereinafter – the Chart of Accounts) has been developed in accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan approved by Decree of the President of the Republic of Kazakhstan dated 31 December 2003 No. 1271 "On approval of the Regulation and structure of the National Bank of the Republic of Kazakhstan" and is intended for grouping and current reflection of elements of financial statements in value terms by a single accumulative pension fund, voluntary accumulative pension funds (hereinafter – accumulative pension funds), organizations carrying out certain types of banking operations (except mortgage organizations and legal entities that were previously subsidiary banks), professional participants of the securities market of the Republic of Kazakhstan, organizations carrying out microfinance activities, insurance brokers, the organization guaranteeing insurance payments to policyholders (insured persons, beneficiaries) in the event of liquidation of insurance organizations, on accounting accounts for preparation of financial statements, as well as for grouping and current reflection of elements of reporting according to accounting data in value terms by branches of insurance brokers – non-residents of the Republic of Kazakhstan (hereinafter – organizations) on accounting accounts for preparation of reporting according to accounting data.";

in chapter 2:

in paragraph 1:

after account 1030, supplement with account 1040 of the following content:


"1040	Cash on correspondent accounts";

in paragraph 3:

after account 3050 06, supplement with account 3050 07 of the following content:


"3050 07	Obligation to return securities accepted under "reverse REPO" operations";

after account 3380 02, supplement with account 3380 03 of the following content:


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

in chapter 3:

in paragraph 1:

after the description of account 1030, supplement with the number, name and description of account 1040 of the following content:

"1040 "Cash on correspondent accounts" (active).

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

The debit of the account records amounts of money received on a correspondent account opened with the National Bank of the Republic of Kazakhstan, a correspondent bank and organizations carrying out certain types of banking operations.

The credit of the account records write-off of amounts of money from a correspondent account opened with the National Bank of the Republic of Kazakhstan, a correspondent bank and organizations carrying out certain types of banking operations.";

the name and description of account 1060 01 shall be stated in the following wording:

"1060 01 "Other cash" (active).

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

The debit of the account records the amount of money of a temporary and incidental nature which at the moment of occurrence is not recorded on other balance sheet accounts.

The credit of the account records the amount of money upon write-off.";

after the description of account 3050 06, supplement with the number, name and description of account 3050 07 of the following content:

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

Purpose: Accounting for amounts of an obligation measured at fair value to return sold securities accepted as collateral under a "reverse REPO" operation.

The credit of the account records the amount of the obligation measured at fair value to return sold securities accepted as collateral under a "reverse REPO" operation, and a negative revaluation of the fair value of the obligation.

The debit of the account records write-off of the obligation measured at fair value to return sold securities accepted as collateral under a "reverse REPO" operation, and a positive revaluation of the fair value of the obligation.";

after the description of account 3380 02, supplement with the number, name and description of account 3380 03 of the following content:

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

Purpose: Accounting for amounts of the organization's obligation in the form of remuneration received on securities accepted under a "reverse REPO" operation.

The credit of the account records the amount of the obligation in the form of remuneration received on securities accepted under a "reverse REPO" operation.

The debit of the account records write-off of amounts of the obligation in the form of remuneration received on securities accepted under a "reverse REPO" operation.

To make the following amendments and additions to the resolution of the Board of the National Bank of the Republic of Kazakhstan dated 31 January 2011 No. 3 "On approval of the Model chart of accounts for second-tier banks, mortgage organizations, joint-stock company "Bank Razvitiya Kazakhstana" and branches of non-resident banks of the Republic of Kazakhstan" (registered in the Register of state registration of normative legal acts under No. 6793):

the preamble shall be stated in the following wording:

in the Model chart of accounts for second-tier banks, mortgage organizations, joint-stock company "Bank Razvitiya Kazakhstana" and branches of non-resident banks of the Republic of Kazakhstan approved by the said resolution:

in chapter 1:

item 1 shall be stated in the following wording:

"1. This Model chart of accounts for second-tier banks, mortgage organizations, joint-stock company "Bank Razvitiya Kazakhstana" and branches of non-resident banks of the Republic of Kazakhstan (hereinafter – the Chart of Accounts) has been developed in accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan approved by Decree of the President of the Republic of Kazakhstan dated 31 December 2003 No. 1271 "On approval of the Regulation and structure of the National Bank of the Republic of Kazakhstan" and is intended for grouping and current reflection of elements of financial statements in value terms by second-tier banks, mortgage organizations, joint-stock company "Bank Razvitiya Kazakhstana", legal entities that were previously subsidiary banks, and is intended for grouping and current reflection of elements of reporting according to accounting data by branches of non-resident banks of the Republic of Kazakhstan.";

in item 8:

the name of account group 2790 shall be stated in the following wording:


"2790	Prepayment of debt and income";

in item 9:

the name of account group 3000 shall be stated in the following wording:


"3000	Authorized capital and repurchased shares";

in chapter 2:

in paragraph 1:

the number and name of account 1267 shall be excluded;

after account 1861, supplement with account 1862 of the following content:


"1862	Guarantee contributions, security fees";

in paragraph 2:

after account 2052, supplement with account 2053 of the following content:


"2053	Loans received from other banks with a term of up to a month";

the name of account 2054 shall be stated in the following wording:


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

the number and name of account 2131 shall be excluded;

the name of account 2202 shall be stated in the following wording:


"2202	Non-invested balances on current accounts intended for accounting of clients' money under custody agreements";

the number and name of account 2240 shall be excluded;

the name of account 2242 shall be stated in the following wording:


"2242	Non-invested balances on current accounts intended for accounting of clients' money of a person performing the functions of a nominee holder, including on the basis of the corresponding license of the Committee for Regulation of Financial Services of the International Financial Center "Astana", opened by banks";

the name of account 2306 shall be stated in the following wording:


"2306	Repurchased securities";

the number and name of account 2707 shall be excluded;

the names of accounts 2790 and 2792 shall be stated in the following wording:


"2790	Prepayment of debt and income
2792	Prepayment on granted loans";

after account 2865, supplement with account 2866 of the following content:


"2866	Obligations under client transactions";

in paragraph 3:

the name of account 3000 shall be stated in the following wording:


"3000	Authorized capital and repurchased shares";

in paragraph 4:

the number and name of account 4267 shall be excluded;

after account 4456, supplement with account 4458 of the following content:


"4458	Income in the form of adjustment of the carrying amount on issued securities and (or) in the form of adjustment of the value of securities provided at a non-market interest rate";

in paragraph 5:

the number and name of account 5229 shall be excluded;

after account 5309, supplement with account 5311 of the following content:


"5311	Expenses in the form of adjustment of the carrying amount on securities accounted for at amortized cost and (or) in the form of adjustment of the value of securities provided at a non-market interest rate";

the name of account 5754 shall be stated in the following wording:


"5754	Expenses in the form of payments, fees, contributions to special funds, including to joint-stock company "Kazakhstan Deposit Guarantee Fund", to the guarantee fund Joint-stock company "Damu Entrepreneurship Development Fund"";

in paragraph 7:

after account 7250, supplement with account 7260 of the following content:


"7260	Other assets of clients not meeting IFRS recognition criteria";

the names of accounts 7500, 7535, 7536, 7542, 7543 and 7544 shall be stated in the following wording:


"7500	Loans, rights of claim under which are accepted into trust management
7535	Loans, rights of claim under which are accepted into trust management
7536	Overdue loans, rights of claim under which are accepted into trust management
7542	Accrued remuneration on loans, rights of claim under which are accepted into trust management
7543	Penalty (fine, late payment charge) on loans, rights of claim under which are accepted into trust management
7544	Overdue remuneration on loans, rights of claim under which are accepted into trust management";

in chapter 3:

in paragraph 1:

the number, name and description of account 1267 shall be excluded;

after the description of account 1861, supplement with the number, name and description of account 1862 of the following content:

"1862. Guarantee contributions, security fees (active).

Purpose of the account: Accounting for amounts of the bank's money in the form of contributions, fees transferred to international payment systems, exchanges, clearing platforms and other organizations for the purposes of participation, membership, securing settlements and guaranteeing obligations.

The debit of the account records amounts of money of the bank and the mortgage organization transferred as guarantee contributions and security fees.

The credit of the account records write-off of amounts of money of the bank and the mortgage organization transferred as guarantee contributions and security fees.";

after the description of account 2052, supplement with the number, name and description of account 2053 of the following content:

"2053. Loans received from other banks with a term of up to a month (passive).

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

The credit of the account records amounts of loans received from another bank for a term of up to a month.

The debit of the account records write-off of amounts of loans received for a term of up to a month upon their repayment.";

the name and description of account 2054 shall be stated in the following wording:

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

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

The credit of the account records amounts of loans received from another bank for a term from one month to one year.

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

the number, name and description of account 2131 shall be excluded;

the name and description of account 2202 shall be stated in the following wording:

"2202. Non-invested balances on current accounts intended for accounting of clients' money under custody agreements (passive).

Purpose of the account: Accounting for non-invested balances of money on current accounts intended for accounting of money of clients managing an investment portfolio, a voluntary accumulative pension fund, accepted by banks under custody agreements.

The credit of the account records amounts of money accepted by banks under a custody agreement received on current accounts intended for accounting of money of clients managing an investment portfolio, a voluntary accumulative pension fund, opened by custodian banks.

The debit of the account records write-off of received amounts of money from current accounts intended for accounting of money of clients managing an investment portfolio, a voluntary accumulative pension fund, for the intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.";

the number, name and description of account 2240 shall be excluded;

the number, name and description of account 2242 shall be stated in the following wording:

"2242. Non-invested balances on current accounts intended for accounting of clients' money of a person performing the functions of a nominee holder, including on the basis of the corresponding license of the Committee for Regulation of Financial Services of the International Financial Center "Astana", opened by banks (passive).

Purpose of the account: Accounting for non-invested balances of money on current accounts intended for accounting of money of clients of a person performing the functions of a nominee holder, including on the basis of the corresponding license of the Committee for Regulation of Financial Services of the International Financial Center "Astana", opened by banks under bank servicing agreements and (or) nominee holding agreements and (or) custody agreements.

The credit of the account records amounts of money received on current accounts intended for accounting of money of clients of a person performing the functions of a nominee holder, including on the basis of the corresponding license of the Committee for Regulation of Financial Services of the International Financial Center "Astana", opened by banks.

The debit of the account records write-off of received amounts of money from current accounts intended for accounting of money of clients of a person performing the functions of a nominee holder, including on the basis of the corresponding license of the Committee for Regulation of Financial Services of the International Financial Center "Astana", opened by banks, for the intended purpose in accordance with the terms of the agreement and the legislation of the Republic of Kazakhstan.";

the number, name and description of account 2306 shall be stated in the following wording:

"2306. Repurchased securities (contra-passive).

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

The debit of the account records the nominal value of securities repurchased from their holders.

The credit of the account records write-off of the nominal value of repurchased securities upon their sale to other holders or their cancellation.";

the number, name and description of account 2707 shall be excluded;

the number, name and description of account 2792 shall be stated in the following wording:

"2792. Prepayment on granted loans.

Purpose of the account: Accounting for amounts of prepaid remuneration and principal debt on granted loans relating to a future period, and other amounts determined by a bank loan agreement.

The credit of the account records amounts of prepaid remuneration and principal debt on granted loans relating to a future period, and other amounts determined by a bank loan agreement.

The debit of the account records write-off of amounts of prepaid remuneration and principal debt on granted loans relating to a future period, and other amounts determined by a bank loan agreement.";

after the description of account 2865, supplement with the number, name and description of account 2866 of the following content:

"2866. Obligations under client transactions (passive).

Purpose of the account: Accounting for amounts of the bank's obligations to clients under client transactions subject to state or other registration and (or) under transactions not subject to state or other registration but providing for subsequent registration of the subject of the transaction for the period between the moment of conclusion of the transaction by the client and the moment of state or other registration of the transaction or the subject of the transaction.

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

On the debit of the account, the write-off of the amounts of the bank's obligation to clients under client transactions subject to state or other registration and (or) under transactions not subject to state or other registration but providing for subsequent registration of the subject of the transaction for the period between the moment of conclusion of the transaction by the client and the moment of state or other registration of the transaction or the subject of the transaction is recorded.";

the number, name and description of account 4267 shall be excluded;

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

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

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

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

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

the number, name and description of account 5229 shall be excluded;

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

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

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

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

On the credit of the account, the write-off of amounts of incurred expenses to balance sheet account No. 4999 is recorded.";

the number, name and description of account 5754 shall be stated in the following wording:

"5754. Expenses in the form of payments, fees, contributions to special funds, including to the joint-stock company "Kazakhstan Deposit Insurance Fund", to the guarantee fund joint-stock company "Entrepreneurship Development Fund "Damu".

Purpose of the account: Accounting for amounts of expenses for making payments, fees, contributions to special funds, including mandatory calendar, additional and extraordinary contributions to the joint-stock company "Kazakhstan Deposit Insurance Fund", contributions to the guarantee fund joint-stock company "Entrepreneurship Development Fund "Damu".

On the debit of the account, the amounts of expenses for making payments, fees, contributions to special funds, including mandatory calendar, additional and extraordinary contributions to the joint-stock company "Kazakhstan Deposit Insurance Fund", contributions to the guarantee fund joint-stock company "Entrepreneurship Development Fund "Damu" are recorded.

On the credit of the account, the write-off of amounts of incurred expenses to balance sheet account No. 4999 is recorded.";

the number, name and description of account 7250 shall be stated in the following wording:

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

Purpose of the account: Accounting for the value of property (except money) accepted as collateral (pledge) for client obligations, including property to be received in the future.

On the receipt of the account, the value of property (except money) accepted as collateral (pledge) for client obligations, including property to be received in the future, available at the conclusion of the pledge agreement and (or) with the frequency established by the bank's internal documents, is recorded; on the receipt of the account, a positive revaluation of the value of property accepted as collateral (pledge) is recorded.

On the expenditure of the account, with the frequency established by internal documents, a negative revaluation of the value of property accepted as collateral (pledge) or write-off of property accepted as collateral (pledge), including property to be received in the future, as well as upon their return to the client or sale of the pledged property in case of non-fulfillment of obligations by the client, is recorded.";

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

"7260. Other assets of clients that do not meet IFRS recognition criteria.

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

On the debit of the account, the amount of other assets of clients that do not meet IFRS recognition criteria is recorded.

On the credit of the account, the write-off of amounts of other assets that do not meet IFRS recognition criteria upon their write-off is recorded.";

the numbers, names and descriptions of accounts 7535, 7536, 7542, 7543 and 7544 shall be stated in the following wording:

"7535. Loans, rights of claim under which are accepted for trust management (active).

Purpose of the account: Accounting for amounts of loans, rights of claim under which are accepted for trust management.

On the debit of the account, the amounts of loans, rights of claim under which are accepted for trust management, are recorded.

On the credit of the account, the write-off of amounts upon repayment or occurrence of conditions for buyback of loans, rights of claim under which are accepted for trust management, is recorded.

Overdue loans, rights of claim under which are accepted for trust management (active).

Purpose of the account: Accounting for amounts of overdue loans, rights of claim under which are accepted for trust management.

On the debit of the account, the amounts of overdue loans, rights of claim under which are accepted for trust management, are recorded.

On the credit of the account, the write-off of amounts of overdue loans, rights of claim under which are accepted for trust management, upon repayment or occurrence of conditions for their buyback, is recorded.

Accrued interest on loans, rights of claim under which are accepted for trust management (active).

Purpose of the account: Accounting for amounts of interest on loans, rights of claim under which are accepted for trust management.

On the debit of the account, the amounts of interest on loans, rights of claim under which are accepted for trust management, are recorded.

On the credit of the account, the write-off of interest on loans upon their repayment or occurrence of conditions for buyback of loans is recorded.

Penalty (fine, late payment fee) on loans, rights of claim under which are accepted for trust management (active).

Purpose of the account: Accounting for amounts of penalty (fine, late payment fee) paid on loans, rights of claim under which are accepted for trust management.

On the debit of the account, the amounts of penalty (fine, late payment fee) paid on loans, rights of claim under which are accepted for trust management, are recorded.

On the credit of the account, the write-off of amounts of penalty (fine, late payment fee) paid on loans, rights of claim under which are accepted for trust management, is recorded.

Overdue interest on loans, rights of claim under which are accepted for trust management (active).

Purpose of the account: Accounting for amounts of overdue interest on loans, rights of claim under which are accepted for trust management.

On the debit of the account, the amounts of overdue interest on loans, rights of claim under which are accepted for trust management, are recorded.

On the credit of the account, the write-off of overdue interest on loans upon their repayment or occurrence of conditions for buyback of loans is recorded.".

To introduce the following amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 1 July 2011 No. 68 "On approval of the Instruction on accounting by certain financial market entities" (registered in the State Registration Register of Normative Legal Acts under No. 7121):

the preamble shall be stated in the following wording:

in the Instruction on accounting by certain financial market entities approved by the said resolution:

paragraph 1 shall be stated in the following wording:

paragraph 23 shall be stated in the following wording:

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

for the net value of the placed debt security (for an amount not exceeding its nominal value):


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

for the amount of premium:


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

for the amount of discount:


Dr	4030 08	Discount on securities issued into circulation
Cr	4030 07	Securities issued into circulation.".

To introduce the following amendments and addition to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 1 July 2011 No. 69 "On approval of the Instruction on accounting for transactions with pension assets, target assets and target savings carried out by the single accumulative pension fund and voluntary accumulative pension funds" (registered in the State Registration Register of Normative Legal Acts under No. 7118):

the preamble shall be stated in the following wording:

in the Instruction on accounting for transactions with pension assets, target assets and target savings carried out by the single accumulative pension fund and voluntary accumulative pension funds approved by the said resolution:

paragraph 1 shall be stated in the following wording:

"1. This Instruction has been developed in accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan approved by Decree of the President of the Republic of Kazakhstan dated 31 December 2003 No. 1271 "On approval of the Regulation and structure of the National Bank of the Republic of Kazakhstan", the Financial Reporting Standard "Accounting and disclosure of information on transactions with pension assets" approved by Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 26 July 2013 No. 195 "On approval of the Financial Reporting Standard "Accounting and disclosure of information on transactions with pension assets" (registered in the State Registration Register of Normative Legal Acts under No. 8765) (hereinafter – the Standard), international financial reporting standards and details the accounting for transactions with pension assets carried out by the single accumulative pension fund and voluntary accumulative pension funds (hereinafter – the Fund).";

paragraph 85 shall be stated in the following wording:

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

1) for the amount of available income:


Dr	6110 01	Income related to receipt of interest on acquired securities
	6110 03	Income related to amortization of discount on acquired securities
	6110 04	Income related to receipt of interest on reverse REPO transactions with securities
	6110 05	Income on amortization of discount on placed deposits
	6110 29	Income related to receipt of interest on demand deposits
	6110 30	Income related to receipt of interest on term deposits
	6110 31	Income related to receipt of interest on conditional deposits
	6110 34	Other income related to receipt of interest
	6110 35	Income related to receipt of interest on savings deposits
	6110 63	Reimbursement of negative commission fee
	6110 64	Income on assets under external management
	6150 01	Income from changes in the value of securities measured at fair value through profit or loss
	6240 02	Income from recovery (cancellation) of reserves (provisions) created on deposits placed with 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 foreign currency revaluation
	6280 01	Income from sale of refined precious metals
	6280 05	Income from revaluation of refined precious metals
	6280 07	Other income
	6280 09	Income from purchase and sale of securities
	6290 09	Income on futures transactions
	6290 10	Income on forward transactions
	6290 11	Income on option transactions
	6290 13	Income on swap transactions
Cr	5610	Retained earnings (uncovered loss) of the reporting year;

2) for the amount of available expenses:


Dr	5610	Retained earnings (uncovered loss) of the reporting year
Cr	7310 02	Expenses related to amortization of premium on acquired securities
	7310 04	Expenses related to payment of interest on REPO transactions with securities
	7310 10	Expenses on amortization of premium on placed deposits
	7310 25	Other expenses related to payment of interest
	7430 02	Expenses from foreign currency revaluation
	7440 02	Expenses on formation of reserves (provisions) on placed deposits
	7440 61	Expenses on formation of reserves (provisions) on securities measured at amortized cost
	7440 62	Expenses on assets under external management
	7470 01	Carrying amount of refined precious metals
	7470 03	Expenses from changes in the value of securities measured at fair value through profit or loss
	7470 07	Expenses from revaluation of refined precious metals
	7470 10	Expenses from purchase and sale of securities
	7470 27	Other commission expenses
	7470 81	Commission expenses for stock exchange services
	7470 82	Commission expenses for brokerage and dealer services
	7480 09	Expenses on futures transactions
	7480 10	Expenses on forward transactions
	7480 11	Expenses on option transactions
	7480 13	Expenses on swap transactions.";

supplement with paragraph 93-1 as follows:

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


Dr	6240 63	Income on reimbursement of the negative difference between the nominal yield indicator and the minimum yield value
Cr	5610	Retained earnings (uncovered loss) of the reporting year.".

To introduce the following amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 24 August 2012 No. 270 "On approval of the Rules for organizing accounting" (registered in the State Registration Register of Normative Legal Acts under No. 7978):

the preamble shall be stated in the following wording:

in the Rules for organizing accounting approved by the said resolution:

paragraph 1 shall be stated in the following wording:

"1. These Rules for organizing accounting (hereinafter – the Rules) have been developed in accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting" (hereinafter – the Law on Accounting), subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan approved by Decree of the President of the Republic of Kazakhstan dated 31 December 2003 No. 1271 "On approval of the Regulation and structure of the National Bank of the Republic of Kazakhstan" and determine the procedure for organizing accounting by financial organizations, the joint-stock company "Development Bank of Kazakhstan", branches of banks – non-residents of the Republic of Kazakhstan, branches of insurance (reinsurance) organizations – non-residents of the Republic of Kazakhstan and branches of insurance brokers – non-residents of the Republic of Kazakhstan (hereinafter – organizations).".

To introduce the following amendments to the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 28 June 2013 No. 149 "On approval of the Instruction on accounting by insurance (reinsurance) organizations, mutual insurance societies and branches of insurance (reinsurance) organizations – non-residents of the Republic of Kazakhstan" (registered in the State Registration Register of Normative Legal Acts under No. 8596):

the preamble shall be stated in the following wording:

in the Instruction on accounting by insurance (reinsurance) organizations, mutual insurance societies and branches of insurance (reinsurance) organizations – non-residents of the Republic of Kazakhstan approved by the said resolution:

paragraph 1 shall be stated in the following wording:

"1. The Instruction on accounting by insurance (reinsurance) organizations, mutual insurance societies and branches of insurance (reinsurance) organizations – non-residents of the Republic of Kazakhstan (hereinafter – the Instruction) has been developed in accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", Article 52-3 of the Law of the Republic of Kazakhstan "On Insurance Activity" (hereinafter – the Law on Insurance Activity), subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan approved by Decree of the President of the Republic of Kazakhstan dated 31 December 2003 No. 1271 "On approval of the Regulation and structure of the National Bank of the Republic of Kazakhstan", international financial reporting standards and details the accounting by insurance (reinsurance) organizations, mutual insurance societies, and branches of insurance (reinsurance) organizations – non-residents of the Republic of Kazakhstan (hereinafter – insurance (reinsurance) organizations).";

subparagraph 2) of paragraph 119 shall be stated in the following wording:

"2) for the amount of excess of money subject to payment over the amount of the formed liability for incurred insurance losses:


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

and simultaneously:


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

paragraphs 126 and 127 shall be stated in the following wording:

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


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

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


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

subparagraph 2) of paragraph 128 shall be stated in the following wording:

"2) for the amount of claims to the reinsurance organization:


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

paragraphs 143 and 144 shall be stated in the following wording:

«143. On initial recognition of a group of reinsurance contracts held that give rise to net costs on entering into reinsurance contracts, the following accounting entries are made:


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

for the amount of liabilities under reinsurance contracts held:


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

on actual payment:


Dr	3390 42	Settlements with reinsurers
Cr	1010	Cash on hand
	1030	Cash in current accounts.

On initial recognition of a group of reinsurance contracts held that give rise to net profit on entering into reinsurance contracts, the following accounting entries are made:


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

for the amount of liabilities under reinsurance contracts held:


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

on actual payment:


Dr	3390 42	Settlements with reinsurers
Cr	1010	Cash on hand
	1030	Cash in current accounts;

for the amount of the cedent's commission:


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

and simultaneously:


Dr	1010	Cash on hand
	1030	Cash in current accounts.
Cr	1630	Other short-term assets.»;

paragraphs 148 and 149 shall be set out in the following wording:

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


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

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

1) for the amount of unpaid premiums:


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

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


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

3) for the amount of money actually received:


Dr	1010	Cash on hand
	1030	Cash in current accounts
Cr	1280 46	Claims against reinsurers.»;

paragraph 151 shall be set out in the following wording:

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


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

paragraphs 154 and 155 shall be set out in the following wording:

«154. When reflecting the effect of the time value of money and the effect of financial risk in profit or loss on reinsurance contracts held in accordance with the accounting policy, the following accounting entries are made:

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


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

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


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

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


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

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


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

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


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

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


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

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


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

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


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

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


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

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


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

When reflecting the effect of the time value of money and the effect of financial risk in other comprehensive income on reinsurance contracts held in accordance with the accounting policy, the following accounting entries are made:

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


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

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


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

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


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

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


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

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


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

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


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

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


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

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


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

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


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

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


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

To introduce the following amendments to Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 195 of 26 July 2013 «On approval of the Financial Reporting Standard «Accounting and Disclosure of Information on Operations with Pension Assets»» (registered in the State Registration Register of Normative Legal Acts under No. 8765):

the preamble shall be set out in the following wording:

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

in the Financial Reporting Standard «Accounting and Disclosure of Information on Operations with Pension Assets» approved by the said resolution:

paragraph 1 shall be set out in the following wording:

«1. This Financial Reporting Standard «Accounting and Disclosure of Information on Operations with Pension Assets» (hereinafter – the Standard) has been developed in accordance with subparagraph 1) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan «On Accounting and Financial Reporting», subparagraph 13) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan approved by Decree of the President of the Republic of Kazakhstan No. 1271 of 31 December 2003 «On approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan», and is intended for maintaining accounting of pension assets and preparing financial statements in respect of pension assets of the unified accumulative pension fund and voluntary accumulative pension funds (hereinafter – the fund).».

To introduce the following amendments to Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 137 of 16 July 2014 «On approval of Accounting Standard 33 «Accounting and Disclosure of Information on Operations in Brokerage Activity»» (registered in the State Registration Register of Normative Legal Acts under No. 9735):

the preamble shall be set out in the following wording:

in Accounting Standard 33 «Accounting and Disclosure of Information on Operations in Brokerage Activity» approved by the said resolution:

paragraph 1 shall be set out in the following wording:

«1. This Accounting Standard 33 «Accounting and Disclosure of Information on Operations in Brokerage Activity» (hereinafter – the Standard) has been developed in accordance with subparagraph 1) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan «On Accounting and Financial Reporting», subparagraph 13) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan approved by Decree of the President of the Republic of Kazakhstan No. 1271 of 31 December 2003 «On approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan», the Rules for carrying out brokerage and (or) dealer activity on the securities market and the procedure for a broker and (or) dealer to conduct banking operations approved by Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 9 of 3 February 2014 «On approval of the Rules for carrying out brokerage and (or) dealer activity on the securities market and the procedure for a broker and (or) dealer to conduct banking operations» (registered in the State Registration Register of Normative Legal Acts under No. 9249), and is intended for application by an organization carrying out brokerage activity on the securities market (hereinafter – the broker) when preparing financial statements.».

To introduce the following amendments to Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 46 of 27 March 2017 «On introducing amendments and additions to Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 3 of 31 January 2011 «On approval of the Model Chart of Accounts for Accounting in Second-Tier Banks, Mortgage Organizations and the Joint-Stock Company «Development Bank of Kazakhstan» and approval of the Instruction on maintaining accounting by Islamic banks»» (registered in the State Registration Register of Normative Legal Acts under No. 15117):

the heading shall be set out in the following wording:

«On introducing amendments and additions to Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 3 of 31 January 2011 «On approval of the Model Chart of Accounts for Accounting in Second-Tier Banks, Mortgage Organizations and the Joint-Stock Company «Development Bank of Kazakhstan»;

the preamble shall be set out in the following wording:

«The Board of the National Bank of the Republic of Kazakhstan RESOLVES:».

To introduce the following amendments to Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 47 of 27 March 2017 «On approval of the Rules for automation of accounting» (registered in the State Registration Register of Normative Legal Acts under No. 15084):

the preamble shall be set out in the following wording:

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

in the Rules for automation of accounting approved by the said resolution:

paragraph 1 shall be set out in the following wording:

«1. These Rules for automation of accounting (hereinafter – the Rules) have been developed in accordance with subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan approved by Decree of the President of the Republic of Kazakhstan No. 1271 of 31 December 2003 «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 «Development Bank of Kazakhstan» and branches of non-resident banks of the Republic of Kazakhstan, branches of non-resident insurance (reinsurance) organizations of the Republic of Kazakhstan, branches of non-resident insurance brokers of the Republic of Kazakhstan (hereinafter – the organization).».

To introduce the following amendments to Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 251 of 22 December 2017 «On approval of the Model Chart of Accounts for Accounting for Insurance (Reinsurance) Organizations, Mutual Insurance Societies and Branches of Non-Resident Insurance (Reinsurance) Organizations of the Republic of Kazakhstan and on introducing amendments and additions to certain normative legal acts of the Republic of Kazakhstan on accounting» (registered in the State Registration Register of Normative Legal Acts under No. 16390):

the preamble shall be set out in the following wording:

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

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

paragraph 1 shall be set out in the following wording:

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

in Chapter 3:

in paragraph 1:

the description of account 2180 shall be set out in the following wording:

«2180 "Other long-term receivables" (active).

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

The debit of the account records the amount of other long-term receivables.

The credit of the account records the write-off of amounts of other long-term receivables upon their payment by the client or write-off from the organization's balance sheet.».

To amend the Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 109 of 21 September 2020 "On Approval of the Instruction on Accounting by Second-Tier Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, Joint-Stock Company "Development Bank of Kazakhstan" and Mortgage Organizations and on Amending the Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 79 of 22 September 2008 "On Approval of the Model 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 No. 68 of 1 July 2011 "On Approval of the Instruction on Accounting by Certain Subjects of the Financial Market" (registered in the Register of State Registration of Normative Legal Acts under No. 21275) with the following amendments:

the heading shall be set out in the following wording:

"On Amending the Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 79 of 22 September 2008 "On Approval of the Model 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 No. 68 of 1 July 2011 "On Approval of the Instruction on Accounting by Certain Subjects of the Financial Market";

the preamble shall be set out in the following wording:

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

Appendix

to the List of Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan to Which Amendments Are Made on Accounting Matters, approved by the Resolution of the Board of the National Bank

of the Republic of Kazakhstan

No. 105 of 24 December 2025

Approved

by the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

No. 134 of 30 November 2007

Instruction

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

Chapter 1. General Provisions

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

Reflection of amounts of transactions in foreign currency using currency position accounts and the countervalue of foreign currency is allowed.

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

Chapter 2. Accounting of Dealing Operations with Foreign Currency

Paragraph 1. Accounting of Spot Transactions for the Purchase of Foreign Currency by Trade Date

On the day of conclusion of 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 under spot transactions
Cr	2894	Liabilities under spot transactions,

at the same time, for the difference arising if the purchase rate of foreign currency differs from 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 under spot transactions;

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


Dr	1894	Claims under spot transactions
Cr	4530	Income on purchase and sale of foreign currency.

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

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


Dr	5703	Expenses from revaluation of foreign currency
Cr	1894	Claims under spot transactions;

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


Dr	1894	Claims under spot transactions
Cr	4703	Income from revaluation of foreign currency.

On the value date of a spot transaction for the purchase of foreign currency, after revaluation in accordance with paragraph 8 of the Instruction, the following accounting entries are made:

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


Dr	2894	Liabilities under spot transactions
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks;

2) for the amount of foreign currency acquired:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1894	Claims under spot transactions.

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

On the day of conclusion of a spot transaction for the purchase of foreign currency, for the amount of contingent claims in foreign currency and for the amount of contingent liabilities in tenge, the following accounting entry is made:


Dr	6405	Contingent claims on purchase and sale of foreign currency
Cr	6905	Contingent liabilities on purchase and sale of foreign currency.

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

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


Dr	5703	Expenses from revaluation of foreign currency
Cr	2894	Liabilities under spot transactions;

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


Dr	1894	Claims under spot transactions
Cr	4703	Income from revaluation of foreign currency;

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


Dr	2894	Liabilities under spot transactions
Cr	1894	Claims under spot transactions.

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

1) for the amount of contingent liabilities and claims on the purchase of foreign currency:


Dr	6905	Contingent liabilities on purchase and sale of foreign currency
Cr	6405	Contingent claims on purchase and sale of foreign currency;

2) for the amount in tenge and foreign currency:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2894	Liabilities under spot transactions
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	1894	Claims under spot transactions;

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


Dr	5530	Expenses on purchase and sale of foreign currency
Cr	2894	Liabilities under spot transactions;

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


Dr	1894	Claims under spot transactions
Cr	4530	Income on purchase and sale of foreign currency;

5) reversal of previously performed revaluation:


Dr	2894	Liabilities under spot transactions
Cr	5703	Expenses from revaluation of foreign currency;


Dr	4703	Income from revaluation of foreign currency
Cr	1894	Claims under spot transactions.

Paragraph 3. Accounting of Spot Transactions for the Sale of Foreign Currency by Trade Date

On the day of conclusion of 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 under spot transactions
Cr	2894	Liabilities under spot transactions,

at the same time, for the difference arising if the sale rate of foreign currency differs from 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 under spot transactions;

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


Dr	2894	Liabilities under spot transactions
Cr	4530	Income on purchase and sale of foreign currency.

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

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


Dr	2894	Liabilities under spot transactions
Cr	4703	Income from revaluation of foreign currency;

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


Dr	5703	Expenses from revaluation of foreign currency
Cr	2894	Liabilities under spot transactions.

On the value date of a spot transaction for the sale of foreign currency, after revaluation in accordance with paragraph 14 of the Instruction, the following accounting entries are made:

1) for the amount of foreign currency sold:


Dr	2894	Liabilities under spot transactions
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks;

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


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1894	Claims under spot transactions.

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

On the day of conclusion of a spot transaction for the sale of foreign currency, for the amount of contingent liabilities and contingent claims, the following accounting entry is made:


Dr	6405	Contingent claims on purchase and sale of foreign currency
Cr	6905	Contingent liabilities on purchase and sale of foreign currency.

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

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


Dr	1894	Claims under spot transactions
Cr	4703	Income from revaluation of foreign currency;

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


Dr	5703	Expenses from revaluation of foreign currency
Cr	2894	Liabilities under spot transactions;

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


Dr	2894	Liabilities under spot transactions
Cr	1894	Claims under spot transactions.

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

1) for the amount of contingent liabilities and contingent claims on the sale of foreign currency:


Dr	6905	Contingent liabilities on purchase and sale of foreign currency
Cr	6405	Contingent claims on purchase and sale of foreign currency;

2) for the amount in foreign currency and tenge:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2894	Liabilities under spot transactions
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	1894	Claims under spot transactions;

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


Dr	5530	Expenses on purchase and sale of foreign currency
Cr	2894	Liabilities under spot transactions;

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


Dr	1894	Claims under spot transactions
Cr	4530	Income on purchase and sale of foreign currency;

5) reversal of previously performed revaluation:


Dr	2894	Liabilities under spot transactions
Cr	5703	Expenses from revaluation of foreign currency;


Dr	4703	Income from revaluation of foreign currency
Cr	1894	Claims under spot transactions.

Chapter 3. Accounting of Deposit Operations

Upon initial and (or) additional contributions of money to a bank deposit, the following accounting entries are made:

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


Dr	1001	Cash on hand
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2021	Demand deposits of the National Bank of the Republic of Kazakhstan
	2022	Demand deposits of foreign central banks
	2023	Demand deposits of other banks
	2121	Time deposits of the National Bank of the Republic of Kazakhstan
	2122	Time deposits of foreign central banks
	2123	Short-term deposits of other banks (up to one month)
	2124	Short-term deposits of other banks (up to one year)
	2125	Deposits attracted from other banks for one night
	2127	Long-term deposits of other banks
	2130	Deposit serving as security for obligations of other banks
	2132	Savings deposits of other banks (not more than one month)
	2133	Conditional deposits of other banks
	2134	Savings deposits of other banks (not more than one year)
	2141	Savings deposits of other banks (more than one year)
	2205	Demand deposits of individuals
	2206	Short-term deposits of individuals
	2207	Long-term deposits of individuals
	2208	Conditional deposits of individuals
	2211	Demand deposits of legal entities
	2213	Short-term deposit of individuals serving as security for obligations of clients
	2214	Savings deposits of individuals (not more than one year)
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities
	2218	Savings deposits of legal entities (more than one year)
	2219	Conditional deposits of legal entities
	2220	Savings deposits of legal entities (not more than one year)
	2223	Deposit of legal entities serving as security for obligations of clients
	2229	Savings deposits of individuals (more than one year)
	2241	Long-term deposit of individuals serving as security for obligations of clients;

2) for the amount of the discount:


Dr	2140	Discount on deposits attracted from the National Bank of the Republic of Kazakhstan, foreign central banks, other banks and organizations carrying out certain types of banking operations
	2239	Discount on deposits attracted from clients
Cr	2021	Demand deposits of the National Bank of the Republic of Kazakhstan
	2022	Demand deposits of foreign central banks
	2023	Demand deposits of other banks
	2121	Time deposits of the National Bank of the Republic of Kazakhstan
	2122	Time deposits of foreign central banks
	2123	Short-term deposits of other banks (up to one month)
	2124	Short-term deposits of other banks (up to one year)
	2125	Deposits attracted from other banks for one night
	2127	Long-term deposits of other banks
	2130	Deposit serving as security for obligations of other banks
	2132	Savings deposits of other banks (not more than one month)
	2133	Conditional deposits of other banks
	2134	Savings deposits of other banks (not more than one year)
	2141	Savings deposits of other banks (more than one year)
	2205	Demand deposits of individuals
	2206	Short-term deposits of individuals
	2207	Long-term deposits of individuals
	2208	Conditional deposits of individuals
	2211	Demand deposits of legal entities
	2213	Short-term deposit of individuals serving as security for obligations of clients
	2214	Savings deposits of individuals (not more than one year)
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities
	2218	Savings deposits of legal entities (more than one year)
	2219	Conditional deposits of legal entities
	2220	Savings deposits of legal entities (not more than one year)
	2229	Savings deposits of individuals (more than one year)
	2241	Long-term deposit of individuals serving as security for obligations of clients;

3) for the amount of the premium:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2139	Premium on deposits attracted from the National Bank of the Republic of Kazakhstan, foreign central banks, other banks and organizations carrying out certain types of banking operations
	2238	Premium on deposits attracted from clients.

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


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

When capitalizing the accrued remuneration amount on a bank deposit to the total amount of obligations stipulated in the bank deposit agreement, the following accounting entry is made:


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

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

1) on the amount of discount amortization:


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

2) on the amount of premium amortization:


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

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


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

When paying the depositor remuneration on the day the bank deposit amount is credited, the following accounting entry is made:


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

The balance in balance sheet account No. 1792 "Advance of remuneration on received loans and deposits" is to be allocated to expenses according to the accrual method.

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


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

Chapter 4. Accounting for Loan Operations

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:

on the amount of the actual money 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 the cashier
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

on the amount of expenses incurred by the client in the form of commission expenses related to obtaining a bank loan before receiving the bank loan (on the amount of the discount):


Dr	1001	Cash in the cashier
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	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:

on the amount of the actual money 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 the cashier
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

on the amount of 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 agreements, originals of mortgage agreements, documents establishing the right to the collateral are reflected in the off-balance sheet account No. 7339 "Various securities and documents" at a conditional value of 1 (one) tenge.

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


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

simultaneously:


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

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


Receipt	7250	Property accepted as security (collateral) for the client's obligations.

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


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

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


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

When the bank opens a credit line or provides a bank loan in the future in accordance with the bank loan agreement, on the amount of the unused limit or the unprovided bank loan, the following accounting entry is made:


Dr	6125	Conditional claims on non-callable loans to be provided in the future
	6126	Conditional claims on callable loans to be provided in the future
Cr	6625	Conditional obligations on non-callable loans to be provided in the future
	6626	Conditional obligations on callable loans to be provided in the future.

In case of providing a subsequent amount of a bank loan in accordance with the bank loan agreement, a reduction of the bank's conditional obligations to provide bank loans in the future is made on the amount of the bank loan provided, and the following accounting entry is made:


Dr	6625	Conditional obligations on non-callable loans to be provided in the future
	6626	Conditional obligations on callable loans to be provided in the future
Cr	6125	Conditional claims on non-callable loans to be provided in the future
	6126	Conditional claims on callable loans to be provided in the future.

When accruing remuneration and amortizing the discount on bank loans according to the periodicity established by the bank's accounting policy, the following accounting entries are made:

1) when accruing remuneration:


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

2) when amortizing the discount:


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

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

1) when making payment in cash:


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

2) when the borrower prepays the accrued remuneration on a bank loan:


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

3) when settling debt on accrued remuneration:


Dr	2010	Correspondent accounts
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	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
	2792	Prepayment on loans granted
Cr	1730	Accrued income on loans and financial leasing granted to other banks
	1740	Accrued income on loans and financial leasing granted to clients.

When revaluing granted bank loans accounted for at fair value through profit or loss, with the frequency established by the bank's accounting policy, the following accounting entries are made:

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


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

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


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

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


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

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

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


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

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


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

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


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

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

When revaluing bank loans in tenge with a fixed currency equivalent, the following accounting entries are made:

1) when the market exchange rate of the currency increases:


Dr	1411	Short-term loans granted to clients
	1417	Long-term loans granted to clients
	1424	Overdue indebtedness of clients on loans
	1740	Accrued income on loans and financial leasing granted to clients
	1741	Overdue interest on loans and financial leasing granted to clients
Cr	4705	Income from revaluation of loans in tenge with a fixed currency equivalent of loans;

2) when the market exchange rate of the currency decreases:


Dr	5705	Expense from revaluation of loans in tenge with a fixed currency equivalent of loans
Cr	1411	Short-term loans granted to clients
	1417	Long-term loans granted to clients
	1424	Overdue indebtedness of clients on loans
	1740	Accrued income on loans and financial leasing granted to clients
	1741	Overdue interest on loans and financial leasing granted to clients.

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

1) for positive indexation:


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

2) for negative indexation:


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

When repaying the principal debt on a bank loan, the following accounting entries are made:


Dr	1001	Cash on hand
	1005	Cash in ATMs and electronic terminals
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2792	Prepayment on loans granted;

simultaneously:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	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
	2792	Prepayment on loans granted
Cr	1407	Factoring to clients
	1411	Short-term loans granted to clients
	1417	Long-term loans granted to clients
	1429	Other loans granted to clients;

in case of depositing money in non-cash form:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	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	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans granted to other banks
	1303	Overnight loans granted to other banks
	1304	Long-term loans granted to other banks
	1407	Factoring to clients
	1411	Short-term loans granted to clients
	1417	Long-term loans granted to clients
	1429	Other loans granted to clients.

When repaying the principal debt on a bank loan in accordance with a credit line agreement, the bank's contingent liabilities for granting bank loans in the future are increased by the amount of the repaid bank loan, and the following accounting entry is made:


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

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

1) when writing off the value of the collateral:


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

2) when writing off documents:


Expense	7339	Various valuables and documents;

3) when writing off the amount of the accepted guarantee:


Dr	6575	Possible decrease in claims on accepted guarantees
Cr	6075	Possible claims on accepted guarantees;

4) when writing off money serving as security for the bank loan:


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 on hand
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2206	Short-term deposits of individuals
	2207	Long-term deposits of individuals
	2208	Conditional deposits of individuals
	2211	Demand deposits of legal entities
	2214	Savings deposits of individuals (no more than one year)
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities
	2218	Savings deposits of legal entities (more than one year)
	2219	Conditional deposits of legal entities
	2220	Savings deposits of legal entities (no more than one year)
	2222	Deposits of special purpose subsidiary organizations
	2229	Savings deposits of individuals (more than one year).

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


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

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


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

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


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

If the bank loan agreement provides for the accrual of interest on the overdue portion of the principal debt on loans and financial leasing, the following accounting entry is made for the amount of overdue interest on loans and financial leasing that meets the definition of an asset under the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting":


Dr	1731	Overdue interest on loans and financial leasing granted to other banks
	1741	Overdue interest on loans and financial leasing granted to clients
Cr	4306	Income related to the receipt of interest on overdue indebtedness of other banks on loans
	4424	Income related to the receipt of interest on overdue indebtedness of clients on loans.

When paying overdue interest and penalty (fine, late payment charge) on a bank loan, the following accounting entry is made:


Dr	1001	Cash on hand
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	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	1731	Overdue interest on loans and financial leasing granted to other banks
	1741	Overdue interest on loans and financial leasing granted to clients
	1879	Accrued penalty (fine, late payment charge).

When paying overdue principal debt on a bank loan, the following accounting entry is made:


Dr	1001	Cash on hand
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	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	1306	Overdue indebtedness of other banks on loans
	1409	Overdue indebtedness of clients on factoring
	1424	Overdue indebtedness of clients on loans.

When creating (increasing) reserves (provisions) for expected credit losses on bank loans, the following accounting entry is made:


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

When reducing (cancelling) reserves (provisions) for expected credit losses on bank loans, the following accounting entry is made:


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

If the bank decides to write off from the balance sheet an unpaid overdue bank loan and interest thereon in the manner and within the timeframes established by the bank's internal documents, the following accounting entries are made for the principal amount of the bank loan and unpaid overdue interest:


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

If the bank decides to write off from the balance sheet an unpaid overdue bank loan accounted for at fair value through other comprehensive income and interest thereon in the manner and within the timeframes established by the bank's internal documents, the following accounting entries are made:


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

simultaneously:


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

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


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

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


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

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


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

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


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

Upon initial recognition of a purchased or originated credit-impaired loan, the following accounting entries are made:
for the amount of money actually granted for the purchased or originated credit-impaired loan:


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

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


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

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


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

When creating a credit-impaired loan through significant modification of an existing loan, the following accounting entries are made:
upon derecognition of the existing loan:


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

for the amount of the created credit-impaired loan:


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

Chapter 5. Accounting for transactions with securities

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

When purchasing debt and (or) equity securities measured at fair value through profit or loss, the following accounting entries are made:

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


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

at the same time, for debt securities the following accounting entries are made:

1) for the amount of premium:


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

2) for the amount of discount:


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

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


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

When accruing interest (income receivable) and amortizing premium (discount) on purchased securities measured at fair value through profit or loss, the following accounting entries are made:

1) for the amount of interest (income receivable):


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

2) for the amount of premium subject to amortization:


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

3) for the amount of discount subject to amortization:


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

At the frequency established by the bank's accounting policy, the value of debt and (or) equity securities is revalued at fair value, and the following accounting entries are made:

1) when the fair value of securities exceeds their carrying amount:


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

2) when the carrying amount of securities exceeds their fair value:


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

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


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

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

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

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


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

at the same time, for the amount of negative exchange rate difference:


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

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


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

at the same time, for the amount of positive exchange rate difference:


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

When the issuer redeems accrued interest (income receivable) on securities, for the amount of interest received (income receivable) the following accounting entry is made:


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

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

1) for the amount of unamortized premium:


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

2) for the amount of unamortized discount:


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

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


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

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


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

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


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

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


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

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


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

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

When purchasing debt and (or) equity securities measured at fair value through other comprehensive income, the following accounting entries are made:

at fair value (for debt securities, at fair value not exceeding their nominal value) including transaction costs:


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

at the same time, for debt securities the following accounting entries are made:

1) for the amount of premium:


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

2) for the amount of discount:


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

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


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

When accruing interest (income receivable) on purchased debt and (or) equity (on preferred shares) securities and amortizing premium (discount) on purchased debt securities measured at fair value through other comprehensive income, the following accounting entries are made:

1) for the amount of interest (income receivable):


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

2) for the amount of premium subject to amortization:


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

3) for the amount of discount subject to amortization:


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

At the frequency established by the bank's accounting policy, the value of debt and (or) equity securities is revalued at fair value, and the following accounting entries are made:

1) when the fair value of securities exceeds their carrying amount:


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

2) when the carrying amount of securities exceeds their fair value:


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

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


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

When the issuer redeems accrued interest (income receivable) on debt and (or) equity securities, for the amount of interest received (income receivable) the following accounting entry is made:


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

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

1) for debt securities:

for the amount of unamortized premium:


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

for the amount of unamortized discount:


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

2) for debt and (or) equity securities:

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


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

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


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

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


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

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


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

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


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

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


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

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


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

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


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

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


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

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


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

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

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


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

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


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

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


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

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


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

Upon creation (increase) of reserves (provisions) for expected credit losses on debt securities measured at fair value through other comprehensive income, the following accounting entry is made:


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

Upon decrease (cancellation) of reserves (provisions) for expected credit losses on debt securities measured at fair value through other comprehensive income, the following accounting entry is made:


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

Paragraph 3. Accounting for acquired securities measured at amortized cost

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

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


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

2) for the amount of premium:


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

3) for the amount of discount:


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

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


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

Upon accrual of remuneration and amortization of premium (discount) on acquired debt securities with the frequency established by the bank's accounting policy, the following accounting entries are made:

1) for the amount of remuneration:


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

2) for the amount of premium:


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

3) for the amount of discount:


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

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


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

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

1) for the amount of unamortized premium:


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

2) for the amount of unamortized discount:


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

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


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

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


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

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


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

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


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

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


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

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


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

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


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

Upon write-off of impaired securities at the expense of formed reserves (provisions), the following accounting entry is made:


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

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

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

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

1) for the amount of sale of bonds (not exceeding their nominal value):


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

2) for the amount of premium:


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

3) for the amount of discount:


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

Upon accrual of remuneration and amortization of premium (discount) on securities issued by the bank into circulation with the frequency established by the bank's accounting policy, the following accounting entries are made:

for the amount of remuneration:


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

for the amount of amortization of premium:


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

for the amount of amortization of discount:


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

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


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

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


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

Chapter 6. Accounting for REPO and reverse REPO transactions

Upon carrying out REPO transactions, for the amount of the transaction the following accounting entry is made:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	2255	REPO transactions with securities.

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


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

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


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

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


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

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


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

Upon sale by the receiving party of securities accepted under a reverse REPO transaction as collateral, the following accounting entry is made:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	2257	Obligation to return securities accepted under a REPO transaction.

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


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	2256	Obligation in the form of remuneration received on securities transferred under reverse REPO transactions.

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

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


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

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


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

Upon transfer of previously received securities under a reverse REPO transaction, for the amount of accrued remuneration on the reverse REPO transaction and the amount of closing of the reverse REPO transaction (the closing value of the transaction established at the time of conclusion of this transaction), the following accounting entry is made:


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

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

Upon purchase of refined precious metals, for the acquisition cost including transaction costs, the following accounting entry is made:


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

In the event that acquired refined precious metals are revalued at fair value in accordance with the organization's accounting policy, the following accounting entries are made:

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


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

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


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

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

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


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

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


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

Chapter 8. Accounting for transactions with derivative financial instruments

Paragraph 1. Accounting for transactions with forward deals

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


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

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

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


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

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


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

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


Dr	2892	Liabilities on forward transactions
Cr	1892	Claims on forward transactions.

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

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


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

2) when the bank or the counterparty settles the value of the forward transaction (closing the open position) in cash on a net basis:

if the value of the forward transaction is negative:


Dr	2892	Liabilities on forward transactions
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities;

if the value of the forward transaction is positive:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
Cr	1892	Claims on forward transactions;

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


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

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


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

Paragraph 2. Accounting for futures transactions

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


Dr	6210	Contingent claims on futures transactions
Cr	6710	Contingent liabilities on futures transactions.

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


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

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

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


Dr	1891	Claims on futures transactions
Cr	4590	Income from revaluation of financial futures;

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


Dr	5590	Expenses from revaluation of financial futures
Cr	2891	Liabilities on futures transactions;

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


Dr	2891	Liabilities on futures transactions
Cr	1891	Claims on futures transactions.

When the bank pays margin to the counterparty/the counterparty pays margin to the bank, the following accounting entries are made:

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


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

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


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

3) when writing off the allowable outstanding margin from an account opened with a stock exchange/broker:


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

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


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

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

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


Dr	6710	Contingent liabilities on futures transactions
Cr	6210	Contingent claims on futures transactions;

2) when the bank or the counterparty settles the value of the futures transaction (closing the open position) in cash on a net basis:


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

Paragraph 3. Accounting for option transactions

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

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


Dr	6225	Contingent claims on acquired option transactions – call/put
Cr	6725	Contingent liabilities on acquired option transactions – call/put – contra account;

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


Dr	1893	Claims on option transactions
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities.

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

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


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

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


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

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

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


Dr	6725	Contingent liabilities on acquired option transactions – call/put – contra account
Cr	6225	Contingent claims on acquired option transactions – call/put;

2) when the value of the call/put option is settled (closing the open position) in cash:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
Cr	1893	Claims on option transactions;

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


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

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


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

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

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


Dr	6325	Contingent claims on sold option transactions – call/put – contra account
Cr	6825	Contingent liabilities on sold option transactions – call/put;

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


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
Cr	2893	Liabilities on option transactions.

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

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


Dr	2893	Liabilities on option transactions
Cr	4591	Income from revaluation of option transactions;

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


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

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

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


Dr	6825	Contingent liabilities on sold option transactions – call/put
Cr	6325	Contingent claims on sold option transactions – call/put – contra account;

2) when the value of the call/put option is settled (closing the open position) in cash:


Dr	2893	Liabilities on option transactions
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities;

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


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

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


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

Paragraph 4. Accounting for swap transactions

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

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


Dr	1895	Claims on swap transactions
Cr	2895	Liabilities on swap transactions;

2) if the purchase rate is lower than the accounting rate:


Dr	1895	Claims on swap transactions
Cr	4895	Income on swap transactions;

3) if the purchase rate is higher than the accounting rate:


Dr	5895	Expenses on swap transactions
Cr	2895	Liabilities on swap transactions;

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


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

On the value date when the swap transaction is opened, the following accounting entries are made:

for the amount of foreign currency acquired:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with 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 with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities.

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

1) for the amount of positive difference:


Dr	1895	Claims on swap transactions
Cr	4593	Income from revaluation of swap transactions;

2) for the amount of negative difference:


Dr	5593	Expenses from revaluation of swap transactions
Cr	2895	Liabilities on swap transactions;

3) for the amount of claims and liabilities:


Dr	2895	Liabilities on swap transactions
Cr	1895	Claims on swap transactions.

On the value date when the currency swap transaction is closed, the following accounting entries are made:

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


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2895	Liabilities on swap transactions
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	1895	Claims on swap transactions;

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


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

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

for the sale of foreign currency:

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


Dr	1895	Claims on swap transactions
Cr	2895	Liabilities on swap transactions;

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


Dr	5895	Expenses on swap transactions
Cr	2895	Liabilities on swap transactions;

3) 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 contingent claims in foreign currency and liabilities in tenge on the reverse purchase of foreign currency:


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

On the value date when the currency swap transaction is opened, the following accounting entries are made:

1) for the amount of foreign currency sold:


Dr	2895	Liabilities on swap transactions
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities;

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


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
Cr	1895	Claims on swap transactions.

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

1) for the amount of positive difference:


Dr	1895	Claims on swap transactions
Cr	4593	Income from revaluation of swap transactions;

2) for the amount of negative difference:


Dr	5593	Expenses from revaluation of swap transactions
Cr	2895	Liabilities on swap transactions;

3) for the amount of claims and liabilities:


Dr	2895	Liabilities on swap transactions
Cr	1895	Claims on swap transactions.

On the value date when the currency swap transaction is closed, the following accounting entries are made:

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


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2895	Liabilities on swap transactions
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	1895	Claims on swap transactions;

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


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

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

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


Dr	6240	Interest rate swap
Cr	6740	Interest rate swap;

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


Dr	6240	Interest rate swap
Cr	6740	Interest rate swap.

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

1) for the amount of positive difference:


Dr	1895	Claims on swap transactions (corresponding sub-account for accounting for liabilities on the interest rate swap transaction)
Cr	4593	Income from revaluation of swap transactions;

2) for the amount of negative difference:


Dr	5593	Expenses from revaluation of swap transactions
Cr	2895	Liabilities on swap transactions (corresponding sub-account for accounting for liabilities on the interest rate swap transaction);

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


Dr	2895	Liabilities on swap transactions (corresponding sub-account for accounting for liabilities on the interest rate swap transaction)
Cr	1895	Claims on swap transactions (corresponding sub-account for accounting for claims on the interest rate swap transaction).

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

1) for the amount of remuneration payable:


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

2) for the amount of remuneration receivable:


Dr	1753	Accrued income on transactions with derivative financial instruments
Cr	4091	Other income related to receipt of remuneration on transactions with other banks.

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

for the amount of remuneration received:


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

for the amount of remuneration paid:


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

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

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


Dr	6740	Interest rate swap
Cr	6240	Interest rate swap;

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


Dr	6740	Interest rate swap
Cr	6240	Interest rate swap.

Chapter 9. Accounting for hedging transactions

Paragraph 1. Accounting for cash flow hedges

Accounting for cash flow hedges is carried out using an interest rate swap concluded as a hedging instrument and acquired/placed debt securities as a hedged item. If cash flow hedging is carried out using other financial instruments, accounting is carried out in the manner provided for by this paragraph and using the balance sheet accounts provided for by the Instruction for accounting for the relevant financial instruments.
When accruing remuneration on an acquired asset or a placed liability, the following accounting entries are made:

1) for an acquired asset:


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

for a placed liability:


Dr	5301	Expenses related to payment of remuneration on bonds issued into circulation
Cr	2730	Accrued expenses on securities issued into circulation.

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

1) for the amount of a positive difference:


Dr	1895	Claims on swap transactions
Cr	3589	Reserves for other revaluation;

for the amount of a negative difference:


Dr	3589	Reserves for other revaluation
Cr	2895	Liabilities on swap transactions.

When receiving accrued income in the form of remuneration on a hedged item, the following accounting entry is made:


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

for payment of accrued expenses on a hedged item:


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

As periodic settlements under the swap transaction are made, the following accounting entries are made:

1) for the amount received from the counterparty:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	4201	Income related to receipt of remuneration on securities measured at fair value through profit or loss
	4452	Income related to receipt of remuneration on securities measured at fair value through other comprehensive income;

2) for the amount of payment to the counterparty:


Dr	5301	Expenses related to payment of remuneration on bonds issued into circulation
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks.

Paragraph 2. Accounting for fair value hedges

Accounting for fair value hedges is carried out in the following manner:

1) accounting for income and expenses from revaluation of a hedging instrument at fair value is carried out similarly to accounting for derivative financial instruments provided for by Chapter 8 of the Instruction;

2) in the financial statements, income and expenses on hedging instruments are reflected in the same line item of the statement of profit or loss where income and expenses on the hedged item are presented. Income and expenses relating to the ineffective portion of the hedging transaction are reflected in other income and expense items.

Accounting for hedges of net investments is carried out similarly to accounting for cash flow hedges provided for by this Chapter.

Chapter 10. Accounting for transactions with payment cards and traveller's cheques

Paragraph 1. Accounting for transactions with payment cards

When paying for the production of a payment card on the basis of an agreement for the production of payment cards concluded with a payment card production organisation, the following accounting entry is made:


Dr	1867	Other debtors on non-core activities
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

When receiving payment cards from a payment card production organisation or an issuing bank, for the cost of the payment cards received the following accounting entry is made:


Dr	5922	Other expenses from non-core activities
Cr	1867	Other debtors on non-core activities.

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


Dr	1001	Cash on hand
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

When accruing commission remuneration for servicing a payment card by the bank and for other types of services, the following accounting entry is made:


Dr	1810	Accrued commission income
Cr	4608	Other commission income
	4619	Commission income for servicing payment cards.

On the date of payment of accrued remuneration for servicing a payment card by the bank, the following accounting entry is made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1810	Accrued commission income.

When a client pays for goods and/or services using a payment card, the following accounting entry is made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities.

If a payment card is a debit-credit card, accounting for transactions of crediting/debiting money to/from the current account within the debit balance on the payment card is similar to the procedure provided for by paragraphs 127 to 130 of the Instruction.
When issuing a credit card to a client, the following accounting entries are made:

for the amount of the commission:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	4608	Other commission income
	4619	Commission income for servicing payment cards;

for the amount of the credit limit granted to clients:


Dr	1403	Accounts for clients' credit cards
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

When creating reserves (provisions) to cover losses from impairment on a credit card, the accounting entries provided for in paragraph 47 of the Instruction are made.

Subsequently, when reserves (provisions) decrease, or the debt on a credit card is repaid or written off the balance sheet, the accounting entries provided for in paragraphs 48, 49 of the Instruction are made.

When a client makes a payment on a credit card, for the amount of money the following accounting entry is made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities.

When accruing remuneration on bank loans granted under a credit card, the following accounting entry is made:


Dr	1740	Accrued income on loans and financial leasing granted to clients
Cr	4403	Income related to receipt of remuneration on clients' credit cards.

When a client repays to the bank the amount of accrued remuneration on a bank loan, the following accounting entry is made:


Dr	1001	Cash on hand
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1403	Accounts for clients' credit cards
	1740	Accrued income on loans and financial leasing granted to clients.

Upon expiry or termination of a bank loan agreement concluded between a client and the bank, the following accounting entry is made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1403	Accounts for clients' credit cards.

Paragraph 2. Accounting for transactions with traveller's cheques

When acquiring traveller's cheques, the following accounting entries are made:


Dr	1008	Money in traveller's cheques
Cr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2013	Correspondent accounts of other banks,

simultaneously in off-balance sheet accounting:


Receipt	7339	Various valuables and documents.

When selling traveller's cheques, the following accounting entry is made:


Dr	1001	Cash on hand
Cr	1008	Money in traveller's cheques,

simultaneously in off-balance sheet accounting:


Expenditure	7339	Various valuables and documents.

For the amount of commission income on transactions with traveller's cheques, the following accounting entry is made:


Dr	1001	Cash on hand
Cr	4608	Other commission income.

When a bank accepts traveller's cheques for collection, the following accounting entries are made:

1) when recording in off-balance sheet accounting the contingent value of forms of paid traveller's cheques:


Receipt	7339	Various valuables and documents;

2) for the amount of commission income on transactions with traveller's cheques:


Dr	1001	Cash on hand
Cr	4608	Other commission income;

3) for the amount of coverage received on a traveller's cheque accepted for collection and credited to the client's current account:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

4) when writing off from off-balance sheet accounting the contingent value of forms of traveller's cheques:


Expenditure	7339	Various valuables and documents.

Chapter 11. Accounting for transactions with bank guarantees

Paragraph 1. Accounting for bank guarantees issued without security for the performance of a client's obligations

When issuing a bank guarantee without security for a client's obligations, the following accounting entries are made:

1) for the amount of contingent claims and liabilities under the issued bank guarantee:


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

2) for the fair value of the issued bank guarantee:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
Cr	2869	Issued guarantees.

When amortising the initially recognised liability under an issued bank guarantee, the following accounting entry is made:


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

Upon expiry of the bank guarantee, cancellation or termination of the guarantee agreement, the following accounting entries are made:

1) for the amount of contingent liabilities under the issued bank guarantee:


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

2) for the amount of unamortised commission remuneration:


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

When creating a reserve to settle a liability under an issued bank guarantee, the following accounting entries are made:


Dr	5465	Expenses on formation of reserves (provisions) for contingent liabilities
Cr	2869	Issued guarantees.

When a previously recognised reserve to settle a liability under an issued bank guarantee decreases, for the amount of the decrease in the reserve the following accounting entry is made:


Dr	2869	Issued guarantees
Cr	4958	Income from recovery of reserves (provisions) created for contingent liabilities.

When the bank receives a creditor's demand for payment of the amount of the bank guarantee or part thereof, the following accounting entries are made:

for the amount of payment:


Dr	2869	Issued guarantees
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities,

simultaneously, for the amount of decrease in contingent liabilities under the issued bank guarantee:


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

If the terms of the guarantee agreement provide for reimbursement by the client of the amount paid by the bank in favour of its creditor, the following accounting entry is made:


Dr	1861	Debtors on guarantees
Cr	4958	Income from recovery of reserves (provisions) created for contingent liabilities.

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


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities
Cr	1861	Debtors on guarantees.

Paragraph 2. Accounting for bank guarantees issued against cash collateral

When issuing a bank guarantee against cash collateral, the following accounting entries are made:

for the amount of contingent liabilities under the issued bank guarantee:


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

for the amount of money accepted as security for the client's obligations under the guarantee agreement:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities
Cr	2223	Deposit serving as security for obligations of legal entities.

Simultaneously, on the bank's balance sheet, the accounting entry provided for by subparagraph 2) of paragraph 142 of the Instruction is made for the amount of the fair value of the bank guarantee.

With the frequency established by the bank's accounting policy, amortisation of the initially recognised liability under an issued covered (secured) bank guarantee is performed and the accounting entry provided for by paragraph 143 of the Instruction is made.
Upon expiry of the bank guarantee without a demand being presented by the creditor, cancellation or termination of the guarantee agreement, the following accounting entries are made:

1) for the amount of money previously accepted as security for the client's obligations under the guarantee agreement:


Dr	2223	Deposit serving as security for obligations of legal entities
Cr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities;

2) for the amount of contingent liabilities under the issued bank guarantee:


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

3) for the amount of unamortised commission remuneration:


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

When a creditor's demand for payment of the amount of the bank guarantee is received, the following accounting entries are made:

1) for the amount of payment:


Dr	1861	Debtors on guarantees
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities;

2) when reimbursing the amount of the obligation performed by the bank from money accepted as security for the client's obligations under the guarantee agreement:


Dr	2223	Deposit serving as security for obligations of legal entities
Cr	1861	Debtors on guarantees;

3) for the amount of contingent liabilities under the issued guarantee:


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

Paragraph 3. Accounting for a bank guarantee issued against collateral of a client's property (other than money)

When issuing a bank guarantee against collateral of a client's property (other than money), the accounting entries provided for by paragraph 142 of the Instruction are made, as well as the following accounting entries:

for the value of the collateral property:


Receipt	7250	Property accepted as security (collateral) for a client's obligations;

for the contingent value of title documents for the collateral item (originals of the guarantee agreement, bank loan agreement, pledge agreement and other documents):


Receipt	7339	Various valuables and documents.

Upon expiry of a bank guarantee, cancellation or termination of a guarantee agreement, the accounting entries provided for by paragraph 144 of the Instruction shall be made, as well as the following accounting entries:

for writing off the pledged property:


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

for writing off the title documents for the subject of pledge:


Expense	7339	Various valuables and documents.

When creating a reserve to settle obligations under an issued bank guarantee and receivables for reimbursement by the client of the amount paid by the bank in favour of its creditor, the accounting entries provided for by paragraph 145 of the Instruction shall be made.
When the bank receives a creditor's demand for payment of the amount of the bank guarantee or part thereof, the accounting entries provided for by paragraph 147 of the Instruction shall be made.
When the client reimburses the amount paid under the bank guarantee, the accounting entry provided for by paragraph 148 of the Instruction shall be made, as well as the following accounting entries:

for writing off the pledged property:


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

for writing off the title documents for the subject of pledge:


Expense	7339	Various valuables and documents.

Paragraph 4. Accounting for receivables under issued bank guarantees

When reclassifying receivables arising as a result of the bank satisfying the creditor's demand for payment of the guarantee amount into the amount of a bank loan, the following accounting entry shall be made:


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

When creating reserves (provisions) to cover losses from impairment of receivables under bank guarantees, the following accounting entry shall be made:


Dr	5453	Expenses on forming reserves (provisions) for receivables related to banking activity
Cr	1877	Reserves (provisions) for receivables related to banking activity.

When reducing the formed reserves (provisions) to cover losses from impairment of receivables under issued bank guarantees, the following accounting entry shall be made:


Dr	1877	Reserves (provisions) for receivables related to banking activity
Cr	4953	Income from recovery of reserves (provisions) created for receivables related to banking activity.

When writing off from the balance sheet at the expense of the created reserves (provisions) receivables under issued bank guarantees in the manner and within the time limits established by the bank's internal documents, the following accounting entry shall be made:


Dr	1877	Reserves (provisions) for receivables related to banking activity
Cr	1861	Debtors under guarantees.

Chapter 12. Accounting for transactions with bills of exchange

Paragraph 1. Accounting for transactions on bills of exchange accepted for accounting

When accepting a bill of exchange for accounting, the following accounting entries shall be made:

1) for the amount of the discounted bill:


Dr	1405	Discounted bills of exchange of clients
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks;

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


Dr	1405	Discounted bills of exchange of clients (separate personal account)
Cr	1432	Discount on discounted bills of exchange;

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


Dr	1433	Premium on discounted bills of exchange
Cr	1405	Discounted bills of exchange 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 exchange of clients
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks,

at the same time, for the conditional value of the title documents for the subject of pledge, the original pledge agreement and other documents subject to mandatory return to the client, 1 (one) tenge, the following accounting entry shall be made:


Receipt	7339	Various valuables and documents.

When amortizing discount or premium on a discounted bill of exchange, the following accounting entries shall be made:

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


Dr	1432	Discount on discounted bills of exchange
Cr	4405	Income related to receiving remuneration on discounted bills of exchange of clients;

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


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

When accruing remuneration on a discounted bill of exchange, the following accounting entry shall be made:


Dr	1752	Accrued income on discounted bills of exchange
Cr	4405	Income related to receiving remuneration on discounted bills of exchange of clients;

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


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

Upon maturity of a discounted bill of exchange, the following accounting entries shall be made:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1405	Discounted bills of exchange of clients
	1406	Remuneration accrued by previous bill holders on discounted bills of exchange of clients
	1752	Accrued income on discounted bills of exchange,

and, at the same time:


Expense	7339	Various valuables and documents.

Upon early repayment of a discounted bill of exchange, the accounting entries provided for by paragraph 165 of the Instruction shall be made, as well as the following accounting entries:

1) for the amount of unaccrued discount on the discounted bill:


Dr	1432	Discount on discounted bills of exchange
Cr	1405	Discounted bills of exchange of clients (separate personal account);

2) for the amount of unaccrued premium on the discounted bill:


Dr	1405	Discounted bills of exchange of clients
Cr	1433	Premium on discounted bills of exchange.

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

for the carrying value of the bill and the amount of excess over the carrying value of the bill:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1405	Discounted bills of exchange of clients
	4734	Income from other revaluation,

and, at the same time:


Expense	7339	Various valuables and documents.

Paragraph 2. Accounting for transactions after protest of a bill of exchange

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

1) for the amount of the protested bill:


Dr	1425	Protested bills of exchange of clients
Cr	1405	Discounted bills of exchange of clients;

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


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

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


Dr	1749	Other overdue remuneration
	1818	Accrued other commission income
	1879	Accrued penalty (fine, late payment charge)
Cr	4424	Income related to receiving remuneration on overdue receivables of clients under loans
	4608	Other commission income.

If there are objective signs regarding non-repayment of debt on a bill of exchange, after protest of the bill, for the amount of reserves (provisions) created on the protested bill, the following accounting entry shall be made:


Dr	5455	Expenses on forming reserves (provisions) for loans and financial leasing granted to clients
Cr	1428	Reserves (provisions) for loans and financial leasing granted to clients.

If it is impossible to recover the debt on a protested bill of exchange, the following accounting entries shall be made:

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


Dr	1428	Reserves (provisions) for loans and financial leasing granted to clients
Cr	1425	Protested bills of exchange of clients
	1749	Other overdue remuneration
	1818	Accrued other commission income
	1879	Accrued penalty (fine, late payment charge),

and, at the same time:


Expense	7339	Various valuables and documents.

Paragraph 3. Accounting for transactions on payment of domiciled bills of exchange

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

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


Dr	6180	Contingent claims on bills of exchange
Cr	6680	Contingent obligations on bills of exchange;


Receipt	7339	Various valuables and documents;

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


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2213	Short-term deposit of individuals serving as security for clients' obligations
	2223	Deposit of legal entities serving as security for clients' obligations
	2241	Long-term deposit of individuals serving as security for clients' obligations;

3) for the amount of commission income:


Dr	1001	Cash on hand
Cr	4608	Other commission income.

When the domiciliant makes payment on the bill of exchange, the following accounting entries shall be made:

1) for the amount of payment on the bill:


Dr	2213	Short-term deposit of individuals serving as security for clients' obligations
	2223	Deposit of legal entities serving as security for clients' obligations
	2241	Long-term deposit of individuals serving as security for clients' obligations
Cr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

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


Dr	6680	Contingent obligations on bills of exchange
Cr	6180	Contingent claims on bills of exchange;

at the same time:


Expense	7339	Various valuables and documents.

Paragraph 4. Accounting for transactions on acceptance of bills of exchange for collection

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


Receipt	7339	Various valuables and documents.

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

for the amount of payment received:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	2203	Current accounts of legal entities
	4608	Other commission income,

and, at the same time:


Expense	7339	Various valuables and documents.

Paragraph 5. Accounting for transactions on avalizing bills of exchange

When placing an aval on a bill of exchange, the following accounting entries shall be made:

1) for the amount of contingent claims and obligations:


Dr	6180	Contingent claims on bills of exchange
Cr	6680	Contingent obligations on bills of exchange;

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


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2213	Short-term deposit of individuals serving as security for clients' obligations
	2223	Deposit of legal entities serving as security for clients' obligations
	2241	Long-term deposit of individuals serving as security for clients' obligations;

for the value of the pledged property:


Receipt	7250	Property accepted as security (pledge) for the client's obligations;


Receipt	7339	Various valuables and documents.

When making payment on an avalized bill of exchange, the following accounting entries shall be made:

1) for the amount of contingent claims and obligations:


Dr	6680	Contingent obligations on bills of exchange
Cr	6180	Contingent claims on bills of exchange;

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 clients' obligations
	2223	Deposit of legal entities serving as security for clients' obligations
	2241	Long-term deposit of individuals serving as security for clients' obligations
Cr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

3) for the value of the pledged property:


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


Expense	7339	Various valuables and documents.

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

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


Dr	1861	Debtors under guarantees
Cr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks;

2) upon reimbursement of the amount of the obligation fulfilled by the bank under the avalized bill:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1861	Debtors under guarantees,

and, at the same time:


Expense	7339	Various valuables and documents,

for the value of the pledged property:


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

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


Dr	6680	Contingent obligations on bills of exchange
Cr	6180	Contingent claims on bills of exchange.

Accounting for an avalized bill of exchange whose obligation is not secured shall be carried out in the manner provided for in paragraph 1 of Chapter 11 of the Instruction.
Accounting for an avalized bill of exchange secured by a pledge of property (except money) shall be carried out in the manner provided for in paragraphs 154 to 157 of the Instruction.

Paragraph 6. Accounting for transactions on acceptance of bills of exchange by way of intermediation

Upon acceptance of a bill of exchange by way of intermediation, the following accounting entries shall be made:
for the amount of contingent claims and obligations:


Dr	6180	Contingent claims on bills of exchange
Cr	6680	Contingent obligations on bills of exchange;

2) for the amount of commission:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	2869	Issued guarantees.

When amortizing the initially recognized obligation to pay an accepted bill of exchange, the following accounting entry shall be made:


Dr	2869	Issued guarantees
Cr	4608	Other commission income.

When making payment on an accepted bill of exchange, the following accounting entries shall be made:

1) for the amount of contingent claims and obligations:


Dr	6680	Contingent obligations on bills of exchange
Cr	6180	Contingent claims on bills of exchange;

2) for the amount of unamortized commission remuneration:


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

When creating reserves (provisions) to settle the obligation to pay an accepted bill of exchange, the following accounting entries shall be made:


Dr	5465	Expenses on forming reserves (provisions) for contingent obligations
Cr	2869	Issued guarantees,

and, at the same time, for an amount not exceeding the amount of created reserves (provisions), when creating it in cases where the terms of the transaction between the bank and the bill holder on acceptance of the bill for payment provide for reimbursement by the client of the amount paid by the bank in favour of its creditor:


Dr	1861	Debtors under guarantees
Cr	4958	Income from recovery of reserves (provisions) created for contingent obligations.

When making payment on a bill of exchange accepted by way of intermediation, for the amount of payment on the accepted bill, the following accounting entry shall be made:


Dr	2869	Issued guarantees
	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
Cr	1052	Correspondent accounts with other banks.

Upon reimbursement of the amount of the obligation fulfilled by the bank to pay the accepted bill of exchange, the following accounting entry shall be made:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1861	Debtors under guarantees.

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


Dr	6680	Contingent obligations on bills of exchange
Cr	6180	Contingent claims on bills of exchange.

Chapter 13. Accounting for transactions with letters of credit

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

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


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

When the issuing bank makes payment under an import covered letter of credit upon fulfilment of the terms of the letter of credit and if there is coverage in the bank, for the amount of execution of the letter of credit the following accounting entry shall be made:


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

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


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

In case of execution of payment under an import covered letter of credit through the executing bank, after receiving confirmation from the executing bank that it has checked the shipping documents and their compliance with the terms of the letter of credit, for the amount of the transfer the following accounting entry shall be made:


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

After receiving confirmation from the executing bank on receipt of the relevant documents and transfer of the letter of credit amount in favour of the beneficiary, for the amount of closure of the letter of credit by the issuing bank the following accounting entry shall be made:


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

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

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


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

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


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

Paragraph 2. Accounting for transactions with uncovered import letters of credit

When the issuing bank opens an uncovered import letter of credit on the instruction of the applicant of the letter of credit – the importing client – for the amount of the letter of credit, the following accounting entry is made:


Dr	6005	Contingent claims under issued uncovered letters of credit
Cr	6505	Contingent liabilities under issued uncovered letters of credit.

When the issuing bank executes the letter of credit in accordance with the terms of the letter of credit on the basis of an instruction, agreement or application of the client, the following accounting entries are made:

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


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

2) for the amount of the loan provided to the client and repayment of the amount of the letter of credit paid by the bank at the expense of money provided by the bank as a loan:


Dr	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
Cr	1855	Debtors under documentary settlements.

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


Dr	6505	Contingent liabilities under issued uncovered letters of credit
Cr	6005	Contingent claims under issued uncovered letters of credit.

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

Paragraph 3. Accounting for commission fees under letters of credit

If the terms of the letter of credit provide for a commission fee for the period of validity of the letter of credit, the following accounting entries are made:

1) for the amount of accrued commission income:


Dr	1822	Accrued commission income under documentary settlements
Cr	4612	Commission income under documentary settlements;

2) upon repayment of the accrued commission fee:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1822	Accrued commission income under documentary settlements;

3) if, according to the terms of the letter of credit, commission fees are charged on the day the service is provided, the following accounting entry is made for the amount of the commission fee charged:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	4612	Commission income under documentary settlements.

When paying commissions of another issuing bank or intermediary bank for services related to servicing letters of credit (including for confirmation of a letter of credit) at the expense of the client's (applicant's/beneficiary's) funds, the following accounting entries are made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2013	Correspondent accounts of other banks.

If there are no funds in the client's (applicant's/beneficiary's) current account to pay commissions of another issuing bank or intermediary bank for services related to servicing letters of credit (including for confirmation of a letter of credit) at the expense of the client's funds, the following accounting entries are made:


Dr	1855	Debtors under documentary settlements
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2013	Correspondent accounts of other banks.

When the client reimburses the bank's expenses for commission fees paid to the intermediary bank, the following accounting entries are made:


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

Paragraph 4. Accounting for transactions with export letters of credit

When an export letter of credit is advised, no accounting entries are made.
When shipping documents for the exported goods are received from the beneficiary and they comply 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:


Receipt	7339	Various valuables and documents;

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


Dr	6025	Contingent claims under confirmed covered letters of credit
	6010	Contingent claims under confirmed uncovered letters of credit
Cr	6525	Contingent liabilities under confirmed covered letters of credit
	6510	Contingent liabilities under confirmed uncovered.

When the coverage amount is received from a foreign bank to execute the letter of credit in favor of the beneficiary, the following accounting entries are made:


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

and simultaneously:


Dr	6525	Contingent liabilities under confirmed covered letters of credit
	6010	Contingent claims under confirmed uncovered letters of credit
Cr	6025	Contingent claims under confirmed covered letters of credit
	6510	Contingent liabilities under confirmed uncovered.

When the bank sends documents under the letter of credit to the issuing bank, the following accounting entry is made:


Expense	7339	Various valuables and documents.

When the executing bank (beneficiary's bank) credits the amount of the letter of credit to the beneficiary after receiving confirmation from the issuing bank that the documents comply with the terms specified in the letter of credit, the following accounting entry is made for the amount credited:


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

In case of return of the unused part of the letter of credit to the foreign issuing bank, the following accounting entry is made for the amount transferred by the beneficiary's bank:


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

Chapter 14. Accounting for trust operations

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

Accounting for transactions with money received into trust management is carried out on accounts of account groups 7500 "Loans, rights of claim under which are accepted into trust management" and 7600 "Client assets held in trust (investment) management", provided for by the Standard Chart of Accounts.

Paragraph 1. Accounting for assets accepted into trust management

When the bank receives money, refined precious metals and/or rights of claim under loans from a client into trust management on the basis of a client asset trust management agreement, the following accounting entries are made:

1) on balance sheet accounts:


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

2) on off-balance sheet accounts:


Dr	7535	Loans, rights of claim under which are accepted into trust management
	7601	Money
	7602	Refined precious metals
Cr	7661	Receipt of assets from client.

When the bank performs transactions with assets accepted into trust management, receives investment income (expense), in addition to the accounting entries provided for by this Instruction, accounting entries are made on the debit/credit of balance sheet accounts 1051 "Correspondent account with the National Bank of the Republic of Kazakhstan", 1052 "Correspondent accounts with other banks" and the credit/debit of balance sheet account 2210 "Financial assets accepted into trust management", respectively.

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

When money accepted into trust management is placed in refined precious metals, the following accounting entry is made:


Dr	7602	Refined precious metals
Cr	7601	Money.

When revaluation at fair value of refined precious metals is carried out, the following accounting entries are made:

1) when the fair value of refined precious metals exceeds their carrying amount:


Dr	7602	Refined precious metals
Cr	7664	Income from revaluation of assets at fair value;

when the carrying amount of refined precious metals exceeds their fair value:


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

When refined precious metals held in trust management are placed in a metal account, the following accounting entry is made:


Dr	7604	Deposits placed
Cr	7602	Refined precious metals.

When interest is accrued on a metal account in accordance with a metal account agreement, the following accounting entry is made:


Dr	7610	Interest
Cr	7662	Income in the form of interest.

When accrued interest on a metal account is received, the following accounting entry is made:


Dr	7601	Money
Cr	7610	Interest.

When a metal account is closed and refined precious metals are returned, the following accounting entry is made:


Dr	7602	Refined precious metals
Cr	7604	Deposits placed.

When refined precious metals purchased at the expense of money held in trust management and/or accepted into trust management are sold, the following accounting entries are made:

1) for the value of the refined precious metals sold:


Dr	7601	Money
Cr	7602	Refined precious metals;

2) when a positive difference arises between the sale price of refined precious metals and their carrying amount:


Dr	7601	Money
Cr	7663	Income from purchase and sale of assets;

3) when a negative difference arises between the sale price of refined precious metals and their carrying amount:


Dr	7683	Expenses from purchase and sale of assets
Cr	7602	Refined precious metals.

Paragraph 3. Accounting for money accepted into trust management and placed in bank deposits

When money accepted into trust management is placed in deposits with banks or organizations carrying out certain types of banking operations, the following accounting entries are made:

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


Dr	7604	Deposits placed
Cr	7601	Money;

2) for the amount of transaction costs:


Dr	7604	Deposits placed (separate sub-account for accounting for transaction costs)
Cr	7601	Money.

When interest is accrued and actually received in accordance with a bank deposit agreement, the following accounting entries are made:

1) for the amount of accrued interest on the deposit:


Dr	7610	Interest
Cr	7662	Income in the form of interest;

2) for the amount of interest actually received on the deposit:


Dr	7601	Money
Cr	7610	Interest.

If the deposit is placed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


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

when the market exchange rate decreases:


Dr	7685	Expenses from exchange rate differences
Cr	7604	Deposits placed.

When amortizing transaction costs, the following accounting entry is made:


Dr	7662	Income in the form of interest
Cr	7604	Deposits placed (separate sub-account for accounting for transaction costs).

When money placed under a bank deposit agreement is returned, the following accounting entries are made:

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


Dr	7601	Money
Cr	7604	Deposits placed
	7610	Interest;

On each reporting date, the bank conducts an impairment test of deposits in accordance with the requirements of international financial reporting standards and accounting policy, and makes the following accounting entries:

1) when recognizing an impairment loss on deposits:


Dr	7688	Other expenses (separate sub-account for accounting for provisions on placed deposits)
Cr	7604	Deposits placed
	7610	Interest;

2) when reversing a previously recognized impairment loss on deposits:


Dr	7604	Deposits placed
	7610	Interest
Cr	7668	Other income (separate sub-account for accounting for income from reversal of impairment loss).

Paragraph 4. Accounting for rights of claim under loans accepted into trust management

When interest is accrued on mortgage loans, rights of claim under which are accepted into trust management, the following accounting entry is made:


Dr	7542	Accrued interest on loans, rights of claim under which are accepted into trust management
Cr	7662	Income in the form of interest.

When payments are received on loans, rights of claim under which are accepted into trust management, the following accounting entry is made for the amount of money received:


Dr	7601	Money
	7542	Accrued interest on loans, rights of claim under which are accepted into trust management
Cr	7535	Loans, rights of claim under which are accepted into trust management.

When the borrower fails to repay payments on a loan in a timely manner, rights of claim under which are accepted into trust management, the following accounting entries are made:

1) for the amount of overdue payment on principal:


Dr	7536	Overdue loans, rights of claim under which are accepted into trust management
Cr	7535	Loans, rights of claim under which are accepted into trust management;

2) for the amount of overdue payment on interest:


Dr	7544	Overdue interest on loans, rights of claim under which are accepted into trust management
Cr	7542	Accrued interest on loans, rights of claim under which are accepted into trust management.

When overdue payments on a loan are received, rights of claim under which are accepted into trust management, the following accounting entries are made:

1) for the amount of overdue payment on principal:


Dr	7601	Money
Cr	7536	Overdue loans, rights of claim under which are accepted into trust management;

2) for the amount of overdue payment on interest:


Dr	7601	Money
Cr	7544	Overdue interest on loans, rights of claim under which are accepted into trust management.

For the amount of accrued and received penalty (fine, late payment fee) on a loan, rights of claim under which are accepted into trust management, the following accounting entries are made:

1) when accruing penalty (fine, late payment fee):


Dr	7543	Penalty (fine, late payment fee) on loans, rights of claim under which are accepted into trust management
Cr	7668	Other income;

2) when receiving accrued penalty (fine, late payment fee):


Dr	7601	Money
Cr	7543	Penalty (fine, late payment fee) on loans, rights of claim under which are accepted into trust management.

When repurchasing loans, rights of claim under which are in trust management, and terminating the bank's obligations under trust management of these rights in accordance with a client asset trust management agreement, the following accounting entry is made:


Dr	7681	Withdrawal of client assets
Cr	7536	Overdue loans, rights of claim under which are accepted into trust management
	7544	Overdue interest on loans, rights of claim under which are accepted into trust management.

Paragraph 5. Accounting for assets withdrawn from trust management

In case the client withdraws part of the assets held in trust management, the following accounting entries are made:

1) on balance sheet accounts:


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

2) on off-balance sheet accounts:


Dr	7681	Withdrawal of client assets
Cr	7535	Loans, rights of claim under which are accepted into trust management
	7601	Money
	7602	Refined precious metals
	7604	Deposits placed.

When determining the result of trust management of assets for the reporting period, the following accounting entries are made:

1) for the amount of income accrued on transactions with client assets:


Dr	7661	Receipt of assets from client
	7662	Income in the form of interest
	7663	Income from purchase and sale of assets
	7664	Income from revaluation of assets at fair value
	7665	Income from exchange rate differences
	7668	Other income
Cr	7651	Capital;

2) for the amount of expenses accrued on transactions with client assets:


Dr	7651	Capital
Cr	7681	Withdrawal of client assets
	7682	Expenses on payment of commission fees
	7683	Expenses from purchase and sale of assets
	7684	Expenses from revaluation of assets at fair value
	7685	Expenses from exchange rate differences
	7688	Other expenses.

Upon expiration of the client asset trust management agreement and return of assets to the client, the following accounting entries are made:

on balance sheet accounts:


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

on off-balance sheet accounts:

for the amount of income on available assets:


Dr	7661	Receipt of assets from client
	7662	Income in the form of interest
	7663	Income from purchase and sale of assets
	7664	Income from revaluation of assets at fair value
	7665	Income from exchange rate differences
	7668	Other income
Cr	7651	Capital;

for the amount of expenses accrued on transactions with client assets:


Dr	7651	Capital
Cr	7683	Expenses from purchase and sale of assets
	7684	Expenses from revaluation of assets at fair value
	7685	Expenses from exchange rate differences
	7688	Other expenses.

3) for the amount of balances on client asset accounts:


Dr	7681	Withdrawal of client assets
Cr	7601	Money
	7602	Refined precious metals
	7604	Deposits placed
	7610	Interest
	7611	Other claims;

4) for the amount of balances on client liability accounts:


Dr	7632	Other liabilities
Cr	7681	Withdrawal of client assets;

5) for the amount of the balance on the capital account:


Dr	7651	Capital
Cr	7681	Withdrawal of client assets.

Paragraph 6. Accounting for remuneration of the trustee from trust management of client assets

When the bank accrues and receives remuneration under a client asset trust management agreement, the following accounting entries are made:

1) when accruing remuneration:


Dr	1815	Accrued commission income for services under trust operations.
Cr	4605	Commission income for services under trust operations;

2) when receiving accrued remuneration:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2210	Financial assets accepted into trust management;
Cr	1815	Accrued commission income for services under trust operations.

Chapter 15. Accounting by a custodian bank for assets of investment funds

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

2012 "Correspondent accounts of foreign central banks" - if the custody agreement is concluded with a foreign central bank;

2013 "Correspondent accounts of other banks" - if the custody agreement is concluded with a bank (except a foreign central bank);

2202 "Uninvested balances on current accounts intended for accounting of clients' money under custody agreements" - if the custody agreement is concluded with an investment portfolio manager and (or) a voluntary accumulative pension fund.

Accounting of other assets accepted by the custodian bank on the basis of a custody agreement is carried out on off-balance accounts of group of accounts 7700 "Assets accepted for custody, except pension assets of voluntary accumulative pension funds", provided for by the Standard Chart of Accounts.

Paragraph 1. Accounting of money, securities and other financial instruments accepted on the basis of a custody agreement

Upon receipt by the custodian bank from the client of money, securities and other financial instruments on the basis of a custody agreement, the following accounting entries are made:

1) for the amount of money:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	2012	Correspondent accounts of foreign central banks
	2013	Correspondent accounts of other banks
	2202	Uninvested balances on current accounts intended for accounting of clients' money under custody agreements (bank investment account);

2) for the value of securities and other financial instruments:


Receipt	7701	Securities
	7702	Deposits with other banks
	7703	Refined precious metals
	7704	Reverse REPO transactions
	7705	REPO transactions
	7706	Derivative financial instruments
	7707	Investments in capital
	7708	Investments in buildings, machinery, equipment, transport and other fixed assets
	7709	Other assets.

When placing money accepted on the basis of a custody agreement, receiving investment income (expense) and performing other operations with financial instruments accepted on the basis of a custody agreement, in addition to the accounting entries provided for by this Instruction, accounting entries are made on the debit and (or) credit of balance accounts 1051 "Correspondent account with the National Bank of the Republic of Kazakhstan", 1052 "Correspondent accounts with other banks" and credit and (or) debit of balance accounts 2012 "Correspondent accounts of foreign central banks", 2013 "Correspondent accounts of other banks", 2202 "Uninvested balances on current accounts intended for accounting of clients' money under custody agreements", respectively.

Paragraph 2. Accounting of money accepted on the basis of a custody agreement and placed in securities, and securities accepted on the basis of a custody agreement

When placing money accepted on the basis of a custody agreement into securities, the following accounting entries are made:

1) if the value date differs from the transaction date, until the securities are received:


Receipt	7713	Other claims;

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


Receipt	7701	Securities;

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


Receipt	7712	Remuneration accrued by the previous holder on securities;

4) and, simultaneously:


Expense	7713	Other claims.

When accruing remuneration or dividends on securities accepted on the basis of a custody agreement or acquired at the expense of money accepted on the basis of a custody agreement, for the amount of remuneration or dividends the following accounting entries are made:

1) for the amount of remuneration on securities:


Receipt	7711	Remuneration (separate sub-account for securities);

2) for the amount of dividends:


Receipt	7710	Dividends.

When revaluing securities accounted for at fair value through other comprehensive income and through profit or loss, the following accounting entries are made:

1) when the fair value of securities exceeds their carrying amount:


Receipt	7701	Securities;

2) when the carrying amount of securities exceeds their fair value:


Expense	7701	Securities.

If the value of securities accepted on the basis of a custody agreement or acquired at the expense of money accepted on the basis of a custody agreement is expressed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Receipt	7701	Securities;

2) when the market exchange rate decreases:


Expense	7701	Securities.

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

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


Expense	7711	Remuneration (separate sub-account for securities);

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


Expense		Remuneration accrued by the previous holder on securities;

3) for the amount of accrued dividends:


Expense	7710	Dividends.

On each reporting date, the custodian bank conducts an impairment test of securities accounted for at fair value through other comprehensive income and at amortized cost in accordance with the requirements of international financial reporting standards and accounting policy, and makes the following accounting entries:

1) upon recognition of a loss from impairment of securities:


Expense	7701	Securities
	7711	Remuneration;

2) upon recovery of a previously recognized loss from impairment of securities:


Receipt	7701	Securities
	7711	Remuneration.

On the day of redemption or sale of securities accepted on the basis of a custody agreement or acquired at the expense of money accepted on the basis of a custody agreement, the following accounting entries are made:

1) for the value of securities:


Expense	7701	Securities;

2) for the amount of accrued remuneration on securities:


Expense	7711	Remuneration (separate sub-account for securities);

3) for the amount of previously acquired remuneration:


Expense	7712	Remuneration accrued by the previous holder on securities.

Paragraph 3. Accounting of money accepted on the basis of a custody agreement and placed in deposits, or deposits accepted on the basis of a custody agreement

When placing money accepted on the basis of a custody agreement into deposits with banks or organizations carrying out certain types of banking operations, for the amount of the deposit including transaction costs, the following accounting entry is made:


Receipt	7702	Deposits with other banks.

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


Receipt	7711	Remuneration (separate sub-account for deposits).

If the value of a deposit accepted on the basis of a custody agreement or placed at the expense of money accepted on the basis of a custody agreement is expressed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Receipt	7702	Deposits with other banks;
	7711	Remuneration (separate sub-account for deposits);

2) when the market exchange rate decreases:


Expense	7702	Deposits with other banks;
	7711	Remuneration (separate sub-account for deposits).

Upon receipt of remuneration on a deposit accepted on the basis of a custody agreement or placed at the expense of money accepted on the basis of a custody agreement, the following accounting entry is made:


Expense	7711	Remuneration (separate sub-account for deposits).

On each reporting date, the custodian bank conducts an impairment test of deposits in accordance with the requirements of international financial reporting standards and accounting policy and makes the following accounting entries:

1) upon recognition of a loss from impairment of deposits:


Expense	7702	Deposits with other banks (separate sub-account for accounting of provisions)
	7711	Remuneration (separate sub-account for accounting of provisions);

2) upon recovery of a previously recognized loss from impairment of deposits:


Receipt	7702	Deposits with other banks (separate sub-account for accounting of provisions)
	7711	Remuneration (separate sub-account for accounting of provisions).

Upon return of clients' money placed in deposits with banks or organizations carrying out certain types of banking operations, the following accounting entries are made:

1) for the amount of the deposit:


Expense	7702	Deposits with other banks;

2) for the amount of remuneration:


Expense	7711	Remuneration (separate sub-account for deposits).

Paragraph 4. Accounting of money accepted on the basis of a custody agreement and placed in refined precious metals, or refined precious metals accepted on the basis of a custody agreement

When placing money accepted on the basis of a custody agreement into refined precious metals, the following accounting entry is made:


Receipt	7703	Refined precious metals.

When revaluing refined precious metals at fair value, the following accounting entries are made:

1) when the fair value of refined precious metals exceeds their carrying amount:


Receipt	7703	Refined precious metals;

2) when the carrying amount of refined precious metals exceeds their fair value:


Expense	7703	Refined precious metals.

When placing refined precious metals on a metal account, the following accounting entries are made:


Expense	7703	Refined precious metals

and simultaneously:


Receipt	7702	Deposits with other banks.

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

1) when accruing remuneration:


Receipt	7711	Remuneration (separate sub-account for metal accounts);

2) upon receipt of remuneration:


Expense	7711	Remuneration (separate sub-account for metal accounts).

Upon closing the metal account and returning refined precious metals accepted on the basis of a custody agreement or acquired at the expense of money accepted on the basis of a custody agreement, for the amount of refined precious metals the following accounting entries are made:


Receipt	7703	Refined precious metals

and simultaneously:


Expense	7702	Deposits with other banks.

Upon sale of refined precious metals accepted on the basis of a custody agreement or acquired at the expense of money accepted on the basis of a custody agreement, for the amount of refined precious metals the following accounting entry is made:


Expense	7703	Refined precious metals.

Paragraph 5. Accounting of REPO and reverse REPO transactions with securities accepted on the basis of a custody agreement and acquired at the expense of money accepted on the basis of a custody agreement

Upon opening a reverse REPO transaction with securities accepted on the basis of a custody agreement or acquired at the expense of money accepted on the basis of a custody agreement, the following accounting entry is made:

Receipt 7704 "Reverse REPO transactions".

When accruing remuneration on a reverse REPO transaction, for the amount of remuneration the following accounting entry is made:


Receipt	7711	Remuneration (separate sub-account for reverse REPO transactions).

Upon closing a reverse REPO transaction with securities accepted on the basis of a custody agreement or acquired at the expense of money accepted on the basis of a custody agreement, the following accounting entries are made:


Expense	7704	Reverse REPO transactions; for the amount of remuneration:

for the amount of remuneration:


Expense	7711	Remuneration (separate sub-account for reverse REPO transactions).

Upon opening a REPO transaction with securities accepted on the basis of a custody agreement or acquired at the expense of money accepted on the basis of a custody agreement, the following accounting entry is made:


Receipt	7705	REPO transactions.

When accruing remuneration on REPO transactions, for the amount of remuneration the following accounting entry is made:


Receipt	7711	Remuneration (separate sub-account for REPO transactions).

Upon closing a REPO transaction with securities accepted on the basis of a custody agreement or acquired at the expense of money accepted on the basis of a custody agreement, the following accounting entries are made:


Expense	7705	REPO transactions;

for the amount of remuneration paid:


Expense	7711	Remuneration (separate sub-account for REPO transactions).

Paragraph 6. Accounting of money accepted on the basis of a custody agreement and placed in derivative financial instruments, and derivative financial instruments accepted on the basis of a custody agreement

When placing assets accepted on the basis of a custody agreement into derivative financial instruments, for the amount of money paid (option premium) the following accounting entry is made:


Receipt	7706	Derivative financial instruments.

When revaluing a derivative financial instrument at fair value, the following accounting entries are made:

1) when the fair value of the derivative financial instrument increases:


Receipt	7706	Derivative financial instruments;

2) when the fair value of the derivative financial instrument decreases:


Expense	7706	Derivative financial instruments.

If the terms of the concluded transaction with a derivative financial instrument provide for the accrual and payment of remuneration, the following accounting entries are made:

1) when accruing income in the form of remuneration:


Receipt	7711	Remuneration;

expenses in the form of remuneration:


Expense	7711	Remuneration;

2) upon receipt of income in the form of remuneration:


Expense	7711	Remuneration;

expenses in the form of remuneration:


Receipt	7711	Remuneration.

When revaluing claims and/or liabilities under a derivative financial instrument accepted on the basis of a custody agreement or acquired at the expense of money accepted on the basis of a custody agreement, expressed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Receipt	7706	Derivative financial instruments;

2) when the market exchange rate decreases:


Expense	7706	Derivative financial instruments.

On the value date (closing) of the derivative financial instrument, the following accounting entry is made:


Expense	7706	Derivative financial instruments.

Paragraph 7. Accounting of money accepted on the basis of a custody agreement and placed in the authorized capital of legal entities

When placing money accepted on the basis of a custody agreement into the authorized capital of a legal entity, the following accounting entry is made:


Receipt	7707	Investments in capital.

Upon sale of a share in the authorized capital of a legal entity, the following accounting entry is made:


Expense	7707	Investments in capital.

Paragraph 8. Accounting of money accepted on the basis of a custody agreement and placed in fixed assets

When placing money accepted on the basis of a custody agreement into fixed assets, the following accounting entry is made:


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

When revaluing at fair value fixed assets acquired at the expense of money accepted on the basis of a custody agreement, the following accounting entries are made:

1) for the amount of the positive difference:


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

2) for the amount of the negative difference:


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

Upon sale of fixed assets acquired at the expense of money accepted on the basis of a custody agreement, the following accounting entry is made:


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

Paragraph 9. Accounting of assets withdrawn in accordance with the custody agreement

Upon withdrawal by the client of assets in accordance with the custody agreement and (or) termination of its validity, the following accounting entry is made:


Expense	7701	Securities
	7702	Deposits with other banks
	7703	Refined precious metals
	7704	Reverse REPO transactions
	7705	REPO transactions
	7706	Derivative financial instruments
	7707	Investments in capital
	7708	Investments in buildings, machinery, equipment, transport and other fixed assets.

Chapter 16. Accounting of pension assets accepted on the basis of a custody agreement

Paragraph 1. Accounting of pension contributions, as well as payments and transfers of pension savings to the unified accumulative pension fund and other voluntary accumulative pension funds

Upon receipt of pension contributions from contributors to the bank investment account of a voluntary accumulative pension fund, the following accounting entry is made:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2013	Correspondent accounts of other banks
Cr	2202	Uninvested balances on current accounts intended for accounting of clients' money under custody agreements (bank investment account).

When transferring pension savings to the unified accumulative pension fund, voluntary accumulative pension funds and banks servicing recipients of pension payments, from the bank account of pension payments of a voluntary accumulative pension fund, in accordance with the custody agreement, the following accounting entries are made:

1) for the transfer of the amount from the bank investment account of the voluntary accumulative pension fund to the bank account of pension payments of the voluntary accumulative pension fund:


Dr	2202	Uninvested balances on current accounts intended for accounting of clients' money under custody agreements (bank investment account)
Cr	2202	Uninvested balances on current accounts intended for accounting of clients' money under custody agreements (bank account of pension payments);

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


Dr	2202	Uninvested balances on current accounts intended for accounting of clients' money under custody agreements (bank account of pension payments).
Cr	1052	Correspondent accounts with other banks
	2013	Correspondent accounts of other banks.

Upon return of amounts received to the bank investment account of a voluntary accumulative pension fund and recognized as erroneously credited, the following accounting entry is made:


Dr	2202	Uninvested balances on current accounts intended for accounting of clients' money under custody agreements (bank account of pension payments)
Cr	1052	Correspondent accounts with other banks
	2011	Correspondent accounts of the National Bank of the Republic of Kazakhstan
	2013	Correspondent accounts of other banks.

When placing money accepted on the basis of a custody agreement, receiving investment income (expense) and performing other operations with pension assets, in addition to the accounting entries provided for by this Instruction, accounting entries are made on the debit and (or) credit of balance accounts 1051 "Correspondent account with the National Bank of the Republic of Kazakhstan", 1052 "Correspondent accounts with other banks", 2011 "Correspondent accounts of the National Bank of the Republic of Kazakhstan", 2013 "Correspondent accounts of other banks" and credit and (or) debit of balance account 2202 "Uninvested balances on current accounts intended for accounting of clients' money under custody agreements", respectively.

Paragraph 2. Accounting of pension assets accepted on the basis of a custody agreement and placed in securities

When placing pension assets of a voluntary accumulative pension fund and pension assets of the unified accumulative pension fund held in trust management by an organization carrying out investment portfolio management, accepted on the basis of a custody agreement, into securities, the following accounting entries are made:

for the amount of acquisition of securities:


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

for the amount of acquired interest (coupon):


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

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


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	2012	Correspondent accounts of foreign central banks
	2013	Correspondent accounts of other banks
	2202	Non-invested balances on current accounts intended for accounting of clients' money under custodial agreements (bank investment account).

When interest and/or dividends on securities acquired at the expense of pension assets accepted under a custodial agreement are accrued, the following accounting entry is made:


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

When revaluation of the value of securities measured at fair value, acquired at the expense of pension assets accepted under a custodial agreement, is carried out, the following accounting entries are made:

1) when the fair value of securities exceeds their carrying amount:


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

when the carrying amount of securities exceeds their fair value:


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

If the value of securities acquired at the expense of pension assets accepted under a custodial agreement is denominated in foreign currency, the following accounting entries are made:

1) when the market exchange rate rises:


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

when the market exchange rate falls:


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

On the day the issuer pays interest and/or dividends on securities acquired at the expense of pension assets accepted under a custodial agreement, for the amount of interest and dividends the following accounting entry is made:


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

for the amount of acquired interest (coupon):


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

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

1) when an impairment loss on securities is recognized:


Expense	7401	Short-term government securities of the Republic of Kazakhstan
7403	Long-term government securities of the Republic of Kazakhstan
7404	Non-government issue securities included in the official list of the Kazakhstan Stock Exchange
7405	Securities of international financial organizations
7408	Accrued interest (coupon, discount/premium) on short-term government securities of the Republic of Kazakhstan in which pension assets are placed
7409	Accrued interest (coupon, discount/premium) on long-term government securities of the Republic of Kazakhstan in which pension assets are placed
7410	Accrued interest (coupon, discount/premium) on non-government issue securities included in the official list of the Kazakhstan Stock Exchange in which pension assets are placed
7411	Accrued interest (coupon, discount/premium) on securities of international financial organizations in which pension assets are placed
7413	Accrued interest on other financial assets in which pension assets are placed;

2) when a previously recognized impairment loss on securities is reversed:


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

On the day of redemption or sale of securities acquired at the expense of pension assets accepted under a custodial agreement, the following accounting entries are made:


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

for the amount of accrued interest on securities:


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

for the amount of acquired interest:


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

Paragraph 3. Accounting of transactions with pension assets placed in deposits with banks and the National Bank of the Republic of Kazakhstan

When pension assets of a voluntary accumulative pension fund and pension assets of the single accumulative pension fund held in trust management by an organization managing an investment portfolio are placed in deposits with banks and the National Bank of the Republic of Kazakhstan, for the amount of the deposit including transaction costs the following accounting entry is made:


Income	7406	Deposits with other banks.

When interest on a placed deposit with banks and the National Bank of the Republic of Kazakhstan is accrued, the following accounting entry is made:


Income	7412	Accrued interest on deposits with other banks in which pension assets are placed.

If a deposit with banks and the National Bank of the Republic of Kazakhstan is placed in foreign currency, the following accounting entries are made:

1) when the market exchange rate rises:


Income	7406	Deposits with other banks
	7412	Accrued interest on deposits with other banks in which pension assets are placed;

2) when the market exchange rate falls:


Expense	7406	Deposits with other banks
	7412	Accrued interest on deposits with other banks in which pension assets are placed.

When interest on a placed deposit with banks and the National Bank of the Republic of Kazakhstan is received, the following accounting entry is made:


Expense	7412	Accrued interest on deposits with other banks in which pension assets are placed.

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

1) when an impairment loss on deposits is recognized:


Expense	7406	Deposits with other banks
	7412	Accrued interest on deposits with other banks in which pension assets are placed;

2) when a previously recognized impairment loss on deposits is reversed:


Income	7406	Deposits with other banks
	7412	Accrued interest on deposits with other banks in which pension assets are placed;

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

1) for the amount of the deposit:


Expense	7406	Deposits with other banks;

2) for the amount of interest:


Expense	7412	Accrued interest on deposits with other banks in which pension assets are placed.

Paragraph 4. Accounting of income and expenses from custodial activity

In accordance with the custodial agreement concluded between a voluntary accumulative pension fund and a custodian bank, within the timeframes determined by the accounting policy of the custodian bank, amounts of fees (income) for custodial servicing of the voluntary accumulative pension fund are accrued, as well as amounts of commission expenses on money transfers and other expenses, and the following accounting entry is made:


Dr	1819	Accrued commission income on professional activity in the securities market
Cr	4609	Commission income on professional activity in the securities market.

In accordance with the custodial agreement concluded between the single accumulative pension fund, the investment portfolio manager and the custodian bank, within the timeframes determined by the accounting policy of the custodian bank, amounts of fees (income) for custodial servicing of the investment portfolio manager are accrued, as well as amounts of commission expenses on money transfers and other expenses, and the following accounting entry is made:


Dr	1819	Accrued commission income on professional activity in the securities market
Cr	4609	Commission income on professional activity in the securities market;

When paying for services of professional participants in the securities market and other incurred expenses subject to reimbursement by the investment portfolio manager or the voluntary accumulative pension fund in accordance with the custodial agreement, the following accounting entry is made:


Dr	1860	Other debtors on banking activity
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
1052	Correspondent accounts with other banks.

When the investment portfolio manager or the voluntary accumulative pension fund reimburses and pays expenses incurred by the custodian bank subject to reimbursement in accordance with the custodial agreement, as well as pays the accrued amounts of commission fees of the custodian bank, the following accounting entry is made:


Dr	2202	Non-invested balances on current accounts intended for accounting of clients' money under custodial agreements
Cr	1819	Accrued commission income on professional activity in the securities market
	1860	Other debtors on banking activity.

When the investment portfolio manager or the voluntary accumulative pension fund delays payments of accrued fees, the following accounting entries are made:

for the amount of accrued but unpaid fees for services provided to the voluntary accumulative pension fund under the custodial agreement:


Dr	1839	Overdue commission income on professional activity in the securities market
Cr	1819	Accrued commission income on professional activity in the securities market
1860	Other debtors on banking activity;

for the amount of penalty (fine, late payment interest):


Dr	1860	Other debtors on banking activity
Cr	4900	Penalty (fine, late payment interest).

When the accrued overdue fees for services rendered to the investment portfolio manager or the voluntary accumulative pension fund under the custodial agreement, as well as the accrued amount of penalty (fine, late payment interest), are repaid, the following accounting entries are made:

1) for the amount of accrued overdue fees:


Dr	2202	Non-invested balances on current accounts intended for accounting of clients' money under custodial agreements
Cr	1839	Overdue commission income on professional activity in the securities market;

2) for the amount of penalty (fine, late payment interest):


Dr	2202	Non-invested balances on current accounts intended for accounting of clients' money under custodial agreements
Cr	1860	Other debtors on banking activity.

Chapter 17. Accounting of other assets accepted under a custodial agreement

If the custodial agreement does not provide for the bank's services of maintaining accounting of assets transferred under the custodial agreement, accounting of such assets is maintained at nominal value or in a conventional unit on account No. 7363 "Client assets held in custodial servicing".
If the terms of the custodial agreement provide for maintaining accounting of assets accepted under the custodial agreement, accounting is maintained in the manner provided for by Chapter 11 of this Instruction.

Chapter 18. Accounting by an Islamic bank of transactions on investment deposits

Paragraph 1. Accounting of transactions on an investment deposit

When a bank accepts an investment deposit from an individual or legal entity under an investment deposit agreement, for the amount of money accepted under the investment deposit agreement the following accounting entries are made:
on balance sheet accounts:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities;

in case of pooling of clients' money:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Cr	2245	Investment deposits;

on off-balance sheet accounts:


Dr	7801	Account for the bank's accounting of clients' money
Cr	7831	Liability on investment deposit.

When the bank uses money accepted under an investment deposit agreement, the following accounting entry is made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	2245	Investment deposits
Cr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks.

Upon receipt by the bank of money from assets acquired as a result of investing an investment deposit, the following accounting entry is made:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	2245	Investment deposits

Paragraph 2. Accounting for money accepted under an investment deposit agreement and placed in refined precious metals

Upon placement of money accepted under an investment deposit agreement in refined precious metals with the opening of a metal account, the following accounting entry is made:


Dr	7802	Refined precious metals
Cr	7801	Account for the bank's accounting of clients' money.

Upon revaluation at fair value of refined precious metals with the frequency established by the bank's accounting policy, the following accounting entries are made:
where the fair value of refined precious metals exceeds their carrying amount:


Dr	7802	Refined precious metals
Cr	7868	Income from revaluation of assets at fair value;

where the carrying amount of refined precious metals exceeds their fair value:


Dr	7887	Expenses from revaluation of assets at fair value
Cr	7802	Refined precious metals.

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


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

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


Dr	7801	Account for the bank's accounting of clients' money
Cr	7807	Remuneration.

Upon sale of refined precious metals, the following accounting entries are made:
for the value of the refined precious metals:


Dr	7801	Account for the bank's accounting of clients' money
Cr	7802	Refined precious metals;

where a positive difference arises between the sale price of the refined precious metals and their carrying amount:


Dr	7801	Account for the bank's accounting of clients' money
Cr	7863	Income from purchase and sale of assets;

where a negative difference arises between the sale price of the refined precious metals and their carrying amount:


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

Paragraph 3. Accounting for money accepted under an investment deposit agreement and placed in Islamic securities

Upon placement of money accepted under an investment deposit agreement in Islamic securities, for the acquisition cost including transaction costs, the following accounting entries are made:
for the net cost of the acquired Islamic securities (for an amount not exceeding the nominal value):


Dr	7804	Islamic securities (separate sub-account for accounting for the nominal value of the security)
Cr	7801	Account for the bank's accounting of clients' money;

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


Dr	7804	Islamic securities (separate sub-account for accounting for the premium on the security)
Cr	7801	Account for the bank's accounting of clients' money;

for the amount of discount:


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

Upon amortisation of premium or discount on acquired Islamic securities, the following accounting entries are made:
for the amount of amortisation of premium:


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

for the amount of amortisation of discount:


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

Upon accrual of income due on Islamic securities, the following accounting entry is made:


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

Upon receipt of income on Islamic securities, the following accounting entry is made:


Dr	7801	Account for the bank's accounting of clients' money
Cr	7807	Remuneration.

Upon revaluation of acquired Islamic securities at fair value with the frequency established by the bank's accounting policy, the following accounting entries are made:
if the fair value of the Islamic securities is higher than their carrying amount:


Dr	7804	Islamic securities
Cr	7868	Income from revaluation of assets at fair value;

if the carrying amount of the Islamic securities is higher than their fair value:


Dr	7887	Expenses from revaluation of assets at fair value
Cr	7804	Islamic securities

With the frequency established by the bank's accounting policy, but not less frequently than the reporting date, the bank conducts an impairment test of Islamic securities. In the case of creating reserves (provisions) to cover losses from impairment on Islamic securities, the following accounting entry is made:


Dr	7889	Losses from impairment of assets
Cr	7813	Reserves (provisions) to cover losses.

In the case of adoption by the bank's authorised body of a decision to write off impaired Islamic securities at the expense of formed reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	7813	Reserves (provisions) to cover losses
Cr	7804	Islamic securities
	7807	Remuneration.

In the case of redemption or improvement of the credit quality of Islamic securities, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	7813	Reserves (provisions) to cover losses
Cr	7866	Income from reversal of reserves (provisions).

Upon sale of Islamic securities after accrual of declared remuneration, amortisation of premium (discount) and revaluation of Islamic securities at fair value in accordance with paragraphs 307, 308 and 309 of the Instruction, the following accounting entries are made:
for the amount of unamortised premium:


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

for the amount of unamortised discount:


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

for the value of the Islamic securities:


Dr	7801	Account for the bank's accounting of clients' money
Cr	7804	Islamic securities;

where a positive difference arises between the sale price of the Islamic securities and their carrying amount:


Dr	7801	Account for the bank's accounting of clients' money
Cr	7863	Income from purchase and sale of assets;

where a negative difference arises between the sale price of the Islamic securities and their carrying amount:


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

Paragraph 4. Accounting for money accepted under an investment deposit agreement and placed in trade financing operations as a trade intermediary with the provision of a commercial loan

Upon carrying out financing of trade activity as a trade intermediary with the provision of a commercial loan, the subject of which is finished goods, at the expense of money accepted under an investment deposit agreement, the following accounting entry is made:


Dr	7808	Inventories
	7809	Buildings, machinery, equipment, transport and other means
	7810	Fixed assets under construction (installation)
Cr	7801	Account for the bank's accounting of clients' money.

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


Dr	7809	Buildings, machinery, equipment, transport and other means
Cr	7810	Fixed assets under construction (installation).

Upon transfer of the goods to the client at the sale price including the mark-up and conclusion with the client of a commercial loan agreement, the following accounting entry is made:


Dr	7806	Claims on trade financing operations
Cr	7808	Inventories
	7809	Buildings, machinery, equipment, transport and other means
	7832	Deferred income (for the amount of the mark-up).

Upon recognition of the mark-up amount as income with the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	7832	Deferred income
Cr	7870	Income on trade financing operations.

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


Dr	7801	Account for the bank's accounting of clients' money
Cr	7806	Claims on trade financing operations.

With the frequency established by the bank's accounting policy, but not less frequently than the reporting date, the bank conducts an impairment test of claims on clients on trade financing operations. In the case of creating reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	7889	Losses from impairment of assets
Cr	7813	Reserves (provisions) to cover losses.

In the case of adoption by the bank's authorised body of a decision to write off unpaid claims on clients on trade financing operations in the procedure established by the bank's internal documents, the following accounting entry is made:


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

In the case of redemption or improvement of the credit quality of claims on clients on trade financing operations, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	7813	Reserves (provisions) to cover losses
Cr	7866	Income from reversal of reserves (provisions).

Paragraph 5. Accounting for money accepted under an investment deposit agreement and placed in operations for financing production and trade activity by participation in the charter capitals of legal entities and (or) on partnership terms

Upon carrying out financing of production and trade activity by participation in the charter capitals of legal entities and (or) on partnership terms at the expense of money accepted under an investment deposit agreement, the following accounting entry is made:


Dr	7805	Participation interests
Cr	7801	Account for the bank's accounting of clients' money.

Upon accrual of income from participation in the charter capitals of legal entities with the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	7806	Claims on trade financing operations
Cr	7864	Income from participation in the charter capital of a legal entity.

Upon receipt of income from participation, the following accounting entry is made:


Dr	7801	Account for the bank's accounting of clients' money
Cr	7806	Claims on trade financing operations.

With the frequency established by the bank's accounting policy, but not less frequently than the reporting date, the bank conducts an impairment test of the participation interest in the charter capitals of legal entities and (or) on partnership terms. In the case of creating reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	7889	Losses from impairment of assets
Cr	7813	Reserves (provisions) to cover losses.

In the case of adoption by the bank's authorised body of a decision to write off an impaired participation interest in the charter capitals of legal entities and (or) on partnership terms at the expense of formed reserves (provisions) to cover losses from impairment, the following accounting entry is made:


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

In the case of redemption or improvement of the credit quality of the participation interest in the charter capitals of legal entities and (or) on partnership terms, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	7813	Reserves (provisions) to cover losses
Cr	7866	Income from reversal of reserves (provisions).

Upon sale of a participation interest in the charter capitals of legal entities and (or) on partnership terms, the following accounting entries are made:
for the value of the participation interest:


Dr	7801	Account for the bank's accounting of clients' money
Cr	7805	Participation interests;

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


Dr	7801	Account for the bank's accounting of clients' money
Cr	7863	Income from purchase and sale of assets;

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


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

Paragraph 6. Accounting for money accepted under an investment deposit agreement and placed in investment activity on leasing (rent) terms

Upon acquisition of property at the expense of money accepted under an investment deposit agreement for provision under leasing (rent), the following accounting entry is made:


Dr	7809	Buildings, machinery, equipment, transport and other means
Cr	7801	Account for the bank's accounting of clients' money.

Upon accrual of rental payments in accordance with the terms of the leasing (rent) agreement with the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	7812	Accrued income on rent
Cr	7869	Income in the form of leasing (rental) payments.

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


Dr	7801	Account for the bank's accounting of clients' money.
Cr	7812	Accrued income on rent.

Upon classification of the concluded leasing (rent) agreement for accounting purposes as operating lease, the acquired property is depreciated with the frequency provided for by the accounting policy by the following accounting entry:


Dr	7888	Depreciation charges on fixed assets
Cr	7809	Buildings, machinery, equipment, transport and other means.

Upon classification of the concluded leasing (rent) agreement for accounting purposes as finance lease, the following accounting entries are made:
upon provision of the property to the lessee under leasing (rent):


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

in addition to the accounting entry provided for by paragraph 330 of the Instruction, in accordance with the terms of the leasing (rent) agreement the following accounting entry is made:


Dr	7801	Account for the bank's accounting of clients' money
Cr	7811	Claims on assets transferred under leasing (rent).

With the frequency established by the bank's accounting policy, but not less frequently than the reporting date, the bank conducts an impairment test of claims under the leasing (rent) agreement. Upon creation of reserves (provisions) to cover losses from impairment of claims under the leasing (rent) agreement, the following accounting entry is made:


Dr	7889	Losses from impairment of assets
Cr	7813	Reserves (provisions) to cover losses.

In the case of adoption by the bank's authorised body of a decision to write off impaired claims under the leasing (rent) agreement at the expense of formed reserves (provisions) to cover losses from impairment, the following accounting entry is made:


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

In the case of redemption or improvement of the credit quality of claims under the leasing (rent) agreement, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	7813	Reserves (provisions) to cover losses
Cr	7866	Income from reversal of reserves (provisions).

Paragraph 7. Accounting for the results of the use of money accepted under an investment deposit agreement

Upon accrual, with the frequency established by the bank's accounting policy, of the income due to the client on an investment deposit in accordance with the terms of the investment deposit agreement, the following accounting entries are made:


Dr	7881	Expenses related to payment of remuneration on investment deposit
Cr	7833	Accrued expenses on investment deposits;

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


Dr	7833	Accrued expenses on investment deposits
Cr	7801	Account for the bank's accounting of clients' money;

in the case where clients' money was pooled:


Dr	2245	Investment deposits
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities;

upon payment of money to clients:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Cr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks.

Upon accrual, with the frequency established by the bank's accounting policy, of the remuneration due to the bank for managing the client's money in accordance with the terms of the agreement, the following accounting entries are made:


Dr	7881	Expenses related to payment of remuneration on investment deposit
Cr	7834	Remuneration for management of investment deposit;

and simultaneously:


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

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


Dr	7834	Remuneration for management of investment deposit
Cr	7801	Account for the bank's accounting of clients' money;

and simultaneously:


Dr	2245	Investment deposits
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Cr	1729	Accrued income on operations with investment deposits.

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


Dr	7831	Liabilities on investment deposits
Cr	7801	Account for the bank's accounting of clients' money;

in the case where clients' money was pooled:


Dr	2245	Investment deposits
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities;

3) upon payment of money to clients:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Cr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks.

4) in the case of use of the bank's money for early return of the investment deposit at the client's demand:


Dr	1553	Settlements with clients on investment deposits
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities

and simultaneously on off-balance-sheet accounts for the amount of reduction of the debt to the client and recognition of the debt to the bank under account 7831 "Liabilities on investment deposits":


Dr	7831	Liabilities on investment deposits
Cr	7831	Liabilities on investment deposits;

when reimbursing the bank's money:


Dr	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1553	Settlements with clients on investment deposits.

In case the bank loses the right to remuneration when an investment deposit is unprofitable (absence of income as a result of the use of money attracted under an investment deposit), the following accounting entries are made:


Dr	5921	Other expenses from banking activities
Cr	1729	Accrued income on operations with investment deposits;

simultaneously:


Dr	7834	Remuneration for managing an investment deposit
Cr	7871	Other income.

In case losses associated with a decrease in the value of assets in which the money of an investment deposit was invested arose through the fault of the bank, in addition to the accounting entries provided for in paragraph 339 of the Instruction, the following accounting entries are made:


Dr	5921	Other expenses from banking activities
Cr	2245	Investment deposits
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities;

and simultaneously:


Dr	7801	Account for the bank's accounting of clients' money
Cr	7871	Other income.

Chapter 19. Accounting by an Islamic bank for investment deposit operations that meet the criteria for recognition as liabilities in accordance with International Financial Reporting Standards

When a bank accepts an investment deposit from an individual or legal entity under an investment deposit agreement, for the amount of money accepted under the investment deposit agreement, the following accounting entries are made:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2245	Investment deposits.

When accruing, with the frequency established by the bank's accounting policy, the income due to the client on an investment deposit in accordance with the terms of the investment deposit agreement, the following accounting entries are made:


Dr	5238	Expenses on payment of part of the income on an investment deposit
Cr	2729	Liabilities on payment of part of the income on investment deposits

when paying the client income on an investment deposit:


Dr	2729	Liabilities on payment of part of the income on investment deposits
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks.

When accruing, with the frequency established by the bank's accounting policy, the part of the income due to the bank for managing the client's money in accordance with the terms of the agreement, the following accounting entries are made:


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

and simultaneously:


Dr	2245	Investment deposits
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Cr	1729	Accrued income on operations with investment deposits.

In case of return of the investment deposit to the client, the following accounting entries are made:


Dr	2245	Investment deposits
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks.

Chapter 20. Accounting by an Islamic bank for bank loan operations

When issuing a bank loan, the following accounting entries are made:


Dr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients
Cr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks;

for the amount of discount arising in connection with the recognition of the loan at fair value:


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

Bank loan agreements are recorded on off-balance sheet account 7339 "Various valuables and documents" at a notional value of 1 (one) tenge as follows:


Receipt	7339	Various valuables and documents.

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


Receipt	7250	Property accepted as security (pledge).

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


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

When amortizing the discount, with the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients
Cr	4312	Income on amortization of discount on loans provided to other banks
	4434	Income on amortization of discount on loans provided to clients.

When money is received to repay a bank loan, the following accounting entry is made:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients.

Upon full repayment of a bank loan, the following accounting entries are made:
when writing off the value of the pledged item:


Expense	7250	Property accepted as security (pledge);

when writing off documents:


Expense	7339	Various valuables and documents;

when writing off the amount of the accepted guarantee:


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

If, upon the occurrence of the due date, the borrower has not repaid the debt on the bank loan, the following accounting entry is made:


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

In case the bank loan agreement provides for the accrual of a penalty (fine, late payment charge), for the amount of the penalty (fine, late payment charge) the following accounting entry is made:


Dr	1879	Accrued penalty (fine, late payment charge)
Cr	2871	Charitable payments account.

Upon receipt of the amount of the penalty (fine, late payment charge) on a bank loan, the following accounting entry is made:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1879	Accrued penalty (fine, late payment charge).

When transferring the amounts of the received penalty (fine, late payment charge) in favor of a charitable organization, the following accounting entry is made:


Dr	2871	Charitable payments account
Cr	2203	Current accounts of legal entities
	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks.

When money is received to repay overdue debt on a bank loan, the following accounting entry is made:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1306	Overdue debt of other banks on loans
	1424	Overdue debt of clients on loans.

When creating reserves (provisions) to cover losses from impairment of bank loans, the following accounting entry is made:


Dr	5452	Expenses on formation of reserves (provisions) on loans and financial leasing provided to other banks
	5455	Expenses on formation of reserves (provisions) on loans and financial leasing provided to clients
Cr	1319	Reserves (provisions) on loans and financial leasing provided to other banks
	1428	Reserves (provisions) on loans and financial leasing provided to clients.

Upon repayment or improvement of the credit quality of a bank loan, previously formed reserves (provisions) are reduced and the following accounting entry is made:


Dr	1319	Reserves (provisions) on loans and financial leasing provided to other banks
	1428	Reserves (provisions) on loans and financial leasing provided to clients.
Cr	4952	Income from recovery of reserves (provisions) created on loans and financial leasing provided to other banks
	4955	Income from recovery of reserves (provisions) created on loans and financial leasing provided to clients.

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


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

for the amount of unamortized discount associated with the initial recognition of the loan at fair value:


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

When the borrower repays debt on a bank loan written off from the balance sheet, the following accounting entries are made:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	4952	Income from recovery of reserves (provisions) created on loans and financial leasing provided to other banks
	4955	Income from recovery of reserves (provisions) created on loans and financial leasing provided to clients.

Chapter 21. Accounting by an Islamic bank for operations on financing trade activity as a trade intermediary with the provision of a commercial loan

In case the terms of the commercial loan agreement provide for the condition of securing the fulfillment of the client's obligations to pay for goods by a pledge of money, for the amount of money received the following accounting entry is made:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	2799	Other prepayments.

The commercial loan agreement is recorded on off-balance sheet account 7339 "Various valuables and documents" at a notional value of 1 (one) tenge as follows:


Receipt	7339	Various valuables and documents.

In case the subject of the commercial loan agreement is the acquisition of goods subject to manufacture (processed products, a new movable item, newly created immovable property), the following accounting entries are made:
for the amount of prepayment, if the manufacturer (producer) of the goods requires immediate partial prepayment or full advance payment for the goods being acquired under the condition of delivery of the goods within the period determined by the agreement of the parties (deferred delivery):


Dr	1799	Other prepayments
Cr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks;

as the manufacturer (producer) of the goods provides a report on the work performed and payment for the production (manufacture) of the goods, as well as upon completion of the production (manufacture) of the goods and on the basis of all reports provided by the manufacturer (producer) of the goods, the bank makes the final settlement:


Dr	1651	Construction in progress (installation) of fixed assets
Cr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
	1799	Other prepayments;

upon completion of the production (manufacture) of the goods:


Dr	1602	Other inventories
	1610	Long-term assets intended for sale
Cr	1651	Construction in progress (installation) of fixed assets.

In case the bank acquires goods, for the amount of the actual cost including costs directly related to its acquisition, the following accounting entry is made:


Dr	1602	Other inventories
	1610	Long-term assets intended for sale"
Cr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks.

When transferring goods to the client in accordance with the commercial loan agreement, the following accounting entries are made:


Dr	1426	Claims to the client on operations of financing trade activity
Cr	1602	Other inventories
	1610	Long-term assets intended for sale
	2794	Deferred income (for the amount of the markup);

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


Dr	2799	Other prepayments
Cr	1426	Claims to the client on operations of financing trade activity.

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


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1426	Claims to the client on operations of financing trade activity.

When attributing the amount of the markup to income with the frequency provided for by the bank's accounting policy, the following accounting entry is made:


Dr	2794	Deferred income
Cr	4426	Income related to the receipt of remuneration on operations of financing trade activity.

If, upon the occurrence of the due date, the client has not repaid the debt on the commercial loan, the following accounting entry is made:


Dr	1427	Overdue debt on operations of financing trade activity
Cr	1426	Claims to the client on operations of financing trade activity.

In case the commercial loan agreement provides for the accrual of a penalty (fine, late payment charge), the accounting entries provided for in paragraphs 353 and 354 of the Instruction are made.
When the client pays the overdue debt on the commercial loan, the following accounting entry is made:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1427	Overdue debt on operations of financing trade activity.

With the frequency established by the bank's accounting policy, but not less than at the reporting date, the bank conducts an impairment test of claims under the commercial loan agreement. In case reserves (provisions) are created to cover losses from impairment, the following accounting entry is made:


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

In case the authorized body of the bank decides to write off unpaid overdue claims under the commercial loan agreement, the following accounting entry is made:


Dr	1428	Reserves (provisions) on loans and financial leasing provided to clients
Cr	1427	Overdue debt on operations of financing trade activity.

In case of repayment or improvement of the credit quality of claims under the commercial loan agreement, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	1428	Reserves (provisions) on loans and financial leasing provided to clients
Cr	4955	Income from recovery of reserves (provisions) created on loans and financial leasing provided to clients.

Chapter 22. Accounting by an Islamic bank for operations on financing production and trade activity by participating in the charter capitals of legal entities and (or) on partnership terms

When financing production and trade activity by participating in the charter capitals of legal entities and (or) on partnership terms (hereinafter - joint activity), the following accounting entries are made:
when financing with money:


Dr	1473	Investments of the Islamic bank in production and trade activity
Cr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks;

when financing by investing the bank's fixed assets:


Dr	1473	Investments of the Islamic bank in production and trade activity
Cr	1652	Land, buildings and structures
	1653	Computer equipment
	1654	Other fixed assets
	1658	Vehicles.

For the amount of the client's participation in joint activity, the following accounting entries are made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Cr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks.

When accruing income from participation in the charter capitals of legal entities with the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	1756	Accrued income on other operations
Cr	4880	Income of the Islamic bank from financing production and trade activity.

Upon receipt of income from participation, the following accounting entry is made:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	2870	Other transit accounts.

When distributing income (loss), the following accounting entries are made:
for the amount of the bank's income:


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

for the amount of income of the participating client of the bank:


Dr	2870	Other transit accounts
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities.

In the event of a client selling its own share in a project to the bank, the following accounting entry is made, reflecting the bank's acquisition of a share in the project:


Dr	1473	Islamic bank's investments in production and trading activities
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities.

In the event of the bank selling its own share in a project to a client, the following accounting entry is made, reflecting the bank's sale of a share in the project:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1473	Islamic bank's investments in production and trading activities.

Chapter 23. Accounting by an Islamic bank for investment activities under leasing (ijarah) terms

When the bank acquires property for the purpose of providing it under a lease (ijarah) in accordance with a leasing (ijarah) agreement, the following accounting entry is made:


Dr	1656	Fixed assets intended for lease
Cr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks.

The leasing (ijarah) agreement is recorded on the off-balance-sheet account 7339 "Miscellaneous valuables and documents" at a notional value of 1 (one) tenge as follows:


Receipt	7339	Miscellaneous valuables and documents.

When rental payments are accrued in accordance with the terms of the leasing (ijarah) agreement at the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	1771	Accrued income of the Islamic bank from investment activities under lease terms
Cr	4477	Income of the Islamic bank related to the receipt of remuneration from investment activities under lease terms.

When rental payments are received in accordance with the terms of the leasing (ijarah) agreement, the following accounting entry is made:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1771	Accrued income of the Islamic bank from investment activities under lease terms.

If, upon maturity, the client (lessee) has not paid the payment stipulated by the leasing (ijarah) agreement, the following accounting entry is made:


Dr	1772	Overdue debt from investment activities under lease terms
Cr	1771	Accrued income of the Islamic bank from investment activities under lease terms

If the commercial credit agreement provides for the accrual of a penalty (fine, late payment charge), the accounting entries provided for by paragraphs 353 and 354 of the Instruction are made.
When a concluded leasing (ijarah) agreement is classified for accounting purposes as an operating lease, the acquired property is depreciated at the frequency provided for by the accounting policy, with the following accounting entry:


Dr	5785	Expenses on depreciation of fixed assets intended for lease
Cr	1696	Accrued depreciation on fixed assets intended for lease.

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


Dr	1305	Finance lease to other banks
	1420	Finance lease to clients
Cr	1656	Fixed assets intended for lease;

in addition to the accounting entry provided for by paragraph 383 of the Instruction, in accordance with the terms of the leasing (ijarah) agreement, the following accounting entry is made:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1305	Finance lease to other banks
	1420	Finance lease to clients;

in addition to the accounting entry provided for by paragraph 384 of the Instruction, the following accounting entry is made:


Dr	1309	Overdue debt of other banks under finance lease
	1421	Overdue debt of clients under finance lease
Cr	1305	Finance lease to other banks
	1420	Finance lease to clients.

When a client pays an overdue payment under a leasing (ijarah) agreement, the following accounting entry is made:


Dr	1001	Cash on hand
	1051	Correspondent account with the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts with other banks
Cr	1772	Overdue debt from investment activities under lease terms
	1309	Overdue debt of other banks under finance lease
	1421	Overdue debt of clients under finance lease.

At the frequency established by the bank's accounting policy, but not less than at the reporting date, the bank conducts an impairment test of claims under the leasing (ijarah) agreement. In the event of creating reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	5453	Expenses on forming reserves (provisions) for receivables related to banking activities
	5452	Expenses on forming reserves (provisions) for loans and finance leases provided to other banks
	5455	Expenses on forming reserves (provisions) for loans and finance leases provided to clients
Cr	1877	Reserves (provisions) for receivables related to banking activities
	1319	Reserves (provisions) for loans and finance leases provided to other banks
	1428	Reserves (provisions) for loans and finance leases provided to clients

In the event the bank's authorized body adopts a decision to write off unpaid overdue claims under a leasing (ijarah) agreement, the following accounting entry is made:


Dr	1877	Reserves (provisions) for receivables related to banking activities
	1319	Reserves (provisions) for loans and finance leases provided to other banks
	1428	Reserves (provisions) for loans and finance leases provided to clients
Cr	1772	Overdue debt from investment activities under lease terms
	1309	Overdue debt of other banks under finance lease
	1421	Overdue debt of clients under finance lease.

In the event of repayment or improvement of the credit quality of claims under a leasing (ijarah) agreement, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	1877	Reserves (provisions) for receivables related to banking activities
	1319	Reserves (provisions) for loans and finance leases provided to other banks
	1428	Reserves (provisions) for loans and finance leases provided to clients
Cr	4953	Income from reversal of reserves (provisions) created for receivables related to banking activities
	4952	Income from reversal of reserves (provisions) created for loans and finance leases provided to other banks
	4955	Income from reversal of reserves (provisions) created for loans and finance leases provided to clients.

Chapter 24. Final provision

Matters not regulated by the Instruction are resolved in the manner provided for by the legislation of the Republic of Kazakhstan on accounting and financial reporting and international financial reporting standards.

Annex 2

to the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

dated 24 December 2025 No. 105

List of repealed structural elements of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan

1. Paragraph 2 of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 27 March 2017 No. 46 "On Amending and Supplementing the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 31 January 2011 No. 3 "On Approving the Model Chart of Accounts for Accounting in Second-Tier Banks, Mortgage Organizations and the Joint-Stock Company "Development Bank of Kazakhstan" and Approving the Instruction on Accounting by Islamic Banks" (registered in the Register of State Registration of Normative Legal Acts under No. 15117).
2. Paragraph 2 of the List of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan to which amendments and supplements on accounting matters are made, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 31 December 2019 No. 267 "On Amending and Supplementing Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on Accounting Matters" (registered in the Register of State Registration of Normative Legal Acts under No. 19843).
3. Paragraph 1 of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 21 September 2020 No. 109 "On Approving the Instruction on Accounting by Second-Tier Banks, Branches of Non-Resident Banks of the Republic of Kazakhstan, the Joint-Stock Company "Development Bank of Kazakhstan" and Mortgage Organizations and on Amending the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 22 September 2008 No. 79 "On Approving the Model Chart of Accounts for Accounting for Certain Entities 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 1 July 2011 No. 68 "On Approving the Instruction on Accounting by Certain Entities of the Financial Market" (registered in the Register of State Registration of Normative Legal Acts under No. 21275).
4. Paragraph 4 of the List of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan to which amendments and supplements on accounting matters are made, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 17 September 2022 No. 81 "On Amending and Supplementing Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on Accounting Matters" (registered in the Register of State Registration of Normative Legal Acts under No. 29796).
5. Paragraph 10 of the List of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan to which amendments and supplements on accounting and financial reporting matters are made, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19 December 2022 No. 122 "On Amending and Supplementing Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on Accounting and Financial Reporting Matters" (registered in the Register of State Registration of Normative Legal Acts under No. 31303).
6. Paragraph 3 of the List of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan to which amendments and supplements on accounting by Islamic financial organizations are made, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 21 August 2023 No. 63 "On Amending and Supplementing Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on Accounting by Islamic Financial Organizations" (registered in the Register of State Registration of Normative Legal Acts under No. 33384).
7. Paragraph 10 of the List of certain resolutions of the Board of the National Bank of the Republic of Kazakhstan to which amendments and supplements on accounting and financial reporting matters are made, approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 27 November 2023 No. 87 "On Amending and Supplementing Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on Accounting and Financial Reporting Matters" (registered in the Register of State Registration of Normative Legal Acts under No. 33720).

1. On Amending and Supplementing Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan on Accounting Matters and Repealing Structural Elements of Certain Resolutions of the Board of the National Bank of the Republic of Kazakhstan ↑

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