Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 134 on Approval of the Accounting Instructions for Level 2 Banks, Branches of Non-Resident Banks, the Development Bank of Kazakhstan, and Mortgage Organizations


«ҚАЗАҚСТАН РЕСПУБЛИКАСЫНЫҢ ҰЛТТЫҚ БАНКІ» РЕСПУБЛИКАЛЫҚ МЕМЛЕКЕТТІК МЕКЕМЕСІ		РЕСПУБЛИКАНСКОЕ ГОСУДАРСТВЕННОЕ УЧРЕЖДЕНИЕ «НАЦИОНАЛЬНЫЙ БАНК РЕСПУБЛИКИ КАЗАХСТАН»
БАСҚАРМАСЫНЫҢ ҚАУЛЫСЫ		ПОСТАНОВЛЕНИЕ ПРАВЛЕНИЯ
30 ноября 2007 года		№ 134
Алматы қаласы		город Алматы

On Approval of the Instruction on Accounting by Level 2 Banks, Branches of Banks - Non-Residents of the Republic of Kazakhstan, Joint Stock Company "Development Bank of Kazakhstan" and Mortgage Organizations

Footnote. The heading is worded in the edition of the Resolution of the Board of the National Bank of the RK of 22.11.21 No. 100; of 24.12.25 No. 105

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

Footnote. The preamble is worded in the edition of the Resolution of the Board of the National Bank of the RK of 22.11.21 No. 100; of 24.12.25 No. 105

Approve the attached Instruction on Accounting by Level 2 Banks, Branches of Banks - Non-Residents of the Republic of Kazakhstan, Joint Stock Company "Development Bank of Kazakhstan" and Mortgage Organizations.

Footnote. Paragraph 1 is worded in the edition of the Resolution of the Board of the National Bank of the RK of 22.11.21 No. 100; of 24.12.25 No. 105

This Resolution enters into force on February 1, 2008.
To the Accounting Department (Shalgimbaeva N.T.):

1) jointly with the Legal Department (Sharipov S.B.) take measures for the state registration of this Resolution in the Ministry of Justice of the Republic of Kazakhstan;

2) within ten days from the date of state registration of this Resolution in the Ministry of Justice of the Republic of Kazakhstan, bring it to the attention of the interested subdivisions of the National Bank of the Republic of Kazakhstan, the Agency of the Republic of Kazakhstan for Regulation and Supervision of the Financial Market and Financial Organizations, the legal entity association "Association of Financiers of Kazakhstan" and Level 2 banks.

Entrust control over the implementation of this Resolution to the Deputy Chairman of the National Bank of the Republic of Kazakhstan Akishev D.T.


Chairman
National Bank	A. Saidenov

Instruction is worded in the edition of the Resolution of the Board of the National Bank of the RK of 24.12.25 No. 105 (entered into force on January 1, 2026)

Approved

by the Resolution of the Board

of the National Bank

of the Republic of Kazakhstan

of November 30, 2007 No. 134

Instruction

on accounting by Level 2 banks, branches of banks - non-residents of the Republic of Kazakhstan, joint stock company "Development Bank of Kazakhstan" and mortgage organizations

Chapter 1. General Provisions

The Instruction on accounting by Level 2 banks, branches of banks - non-residents of the Republic of Kazakhstan, joint stock company "Development Bank of Kazakhstan" and mortgage organizations (hereinafter - the Instruction) is developed in accordance with subparagraph 2) of paragraph 6 of Article 20 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", subparagraph 12) of the fourth paragraph of part two of paragraph 19 of the Regulation on the National Bank of the Republic of Kazakhstan, approved by the Decree of the President of the Republic of Kazakhstan of December 31, 2003 No. 1271 "On Approval of the Regulation and Structure of the National Bank of the Republic of Kazakhstan", international financial reporting standards and details the accounting by Level 2 banks, Islamic banks, branches of banks - non-residents of the Republic of Kazakhstan, joint stock company "Development Bank of Kazakhstan", legal entity previously being a subsidiary bank, (hereinafter - banks) and mortgage organizations.
The Instruction uses concepts provided for by the Civil Code of the Republic of Kazakhstan (General Part), the Civil Code of the Republic of Kazakhstan (Special Part), the Law of the Republic of Kazakhstan "On Bill Circulation in the Republic of Kazakhstan", the Resolution of the Board of the National Bank of the Republic of Kazakhstan of November 15, 1999 No. 396 "On Approval of the Rules for Accounting of Bills by Level 2 Banks of the Republic of Kazakhstan, Branches of Banks - Non-Residents of the Republic of Kazakhstan" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 1015) and the Resolution of the Board of the National Bank of the Republic of Kazakhstan of December 31, 2015 No. 261 "On Approval of the Rules for Conducting Operations with Bills of Exchange and Simple Bills by Level 2 Banks, Branches of Banks - Non-Residents of the Republic of Kazakhstan and Organizations Carrying Out Separate Types of Banking Operations" (registered in the Registry of State Registration of Regulatory 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 accounting methods for typical transactions of purchase and sale of financial assets on the transaction date and on the settlement date in accordance with the requirements of international financial reporting standards. The choice of one of the specified accounting methods for a typical transaction of purchase and sale of financial assets is determined in the bank's accounting policy.
In the event that, according to contractual conditions, refined precious metals placed in 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 in 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 in part not contradicting the requirements of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting" and international financial reporting standards is allowed in the manner provided for by the internal documents of the bank, mortgage organization regulating accounting.

It is allowed to reflect transaction amounts in foreign currency using balance sheet accounts and counter-value foreign currency accounts.

Income and expenses in the form of remuneration are recognized using the effective interest rate method in accordance with international financial reporting standard (IFRS) 9 "Financial Instruments".

Chapter 2. Accounting for Dealing Operations with Foreign Currency

Paragraph 1. Accounting for Spot Transactions on the Purchase of Foreign Currency on the Transaction Date

On the day of the spot transaction on the purchase of foreign currency, the following accounting entries are made:

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


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

simultaneously for the difference arising in case of deviation of the purchase rate of foreign currency from the accounting rate, the following accounting entries are made:

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


Dr	5530	Expenses on Purchase and Sale of Foreign Currency
Cr	1894	Claims for Spot Operations;

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


Dr	1894	Claims for Spot Operations
Cr	4530	Income from Purchase and Sale of Foreign Currency.

When revaluing a spot transaction on 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 of change in market exchange rate:


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

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


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

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

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


Dr	2894	Obligations for Spot Operations
Cr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks;

2) for the amount of acquired foreign currency:


Dr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
Cr	1894	Claims for Spot Operations.

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

On the day of the spot transaction on the purchase of foreign currency, for the amount of conditional claims in foreign currency and for the amount of conditional obligations in tenge, the following accounting entry is made:


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

When revaluing a spot transaction on 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 of change in market exchange rate:


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

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


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

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


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

On the valuation date of the spot transaction on the purchase of foreign currency, the following accounting entries are made:

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


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

2) for the amount in tenge and foreign currency:


Dr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
	2894	Obligations for Spot Operations
Cr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
	1894	Claims for Spot Operations;

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


Dr	5530	Expenses on Purchase and Sale of Foreign Currency
Cr	2894	Obligations for Spot Operations;

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


Dr	1894	Claims for Spot Operations
Cr	4530	Income from Purchase and Sale of Foreign Currency;

5) reversal of previously carried out revaluation:


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


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

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

On the day of the spot transaction on the sale of foreign currency, for the amount of claims and obligations at the sale rate, the following accounting entries are made:

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


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

simultaneously for the difference arising in case of deviation of the sale rate of foreign currency from the accounting rate, the following accounting entries are made:

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


Dr	5530	Expenses on Purchase and Sale of Foreign Currency
Cr	2894	Obligations for Spot Operations;

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


Dr	2894	Obligations for Spot Operations
Cr	4530	Income from Purchase and Sale of Foreign Currency.

When revaluing a spot transaction on 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 of change in market exchange rate:


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

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


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

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

1) for the amount of sold foreign currency:


Dr	2894	Obligations for Spot Operations
Cr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks;

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


Dr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
Cr	1894	Claims for Spot Operations.

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

On the day of the spot transaction on the sale of foreign currency, for the amount of conditional obligations and conditional claims, the following accounting entry is made:


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

When revaluing a spot transaction on 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 of change in market exchange rate:


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

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


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

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


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

On the valuation date of the spot transaction on the sale of foreign currency, the following accounting entries are made:

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


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

2) for the amount in foreign currency and tenge:


Dr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
	2894	Obligations for Spot Operations
Cr	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
	1894	Claims for Spot Operations;

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


Dr	5530	Expenses on Purchase and Sale of Foreign Currency
Cr	2894	Obligations for Spot Operations;

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


Dr	1894	Claims for Spot Operations
Cr	4530	Income from Purchase and Sale of Foreign Currency;

5) reversal of previously carried out revaluation:


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


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

Chapter 3. Accounting for Deposit Operations

Upon initial and/or additional deposits of money into a bank deposit, the following accounting entries are made:

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


Dr	1001	Cash in Cash Desk
	1005	Cash in ATMs and Electronic Terminals
	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
	2203	Current Accounts of Legal Entities
	2204	Current Accounts of Individuals
Cr	2021	Demand Deposits of the National Bank of the Republic of Kazakhstan
	2022	Demand Deposits of Foreign Central Banks
	2023	Demand Deposits of Other Banks
	2121	Time Deposits of the National Bank of the Republic of Kazakhstan
	2122	Time Deposits of Foreign Central Banks
	2123	Short-Term Deposits of Other Banks (up to one month)
	2124	Short-Term Deposits of Other Banks (up to one year)
	2125	Deposits Attracted from Other Banks for One Night
	2127	Long-Term Deposits of Other Banks
	2130	Deposit Serving as Collateral for Obligations of Other Banks
	2132	Savings Deposits of Other Banks (not more than one month)
	2133	Conditional Deposits of Other Banks
	2134	Savings Deposits of Other Banks (not more than one year)
	2141	Savings Deposits of Other Banks (more than one year)
	2205	Demand Deposits of Individuals
	2206	Short-Term Deposits of Individuals
	2207	Long-Term Deposits of Individuals
	2208	Conditional Deposits of Individuals
	2211	Demand Deposits of Legal Entities
	2213	Short-Term Deposit of Individuals Serving as Collateral for Clients' Obligations
	2214	Savings Deposits of Individuals (not more than one year)
	2215	Short-Term Deposits of Legal Entities
	2217	Long-Term Deposits of Legal Entities
	2218	Savings Deposits of Legal Entities (more than one year)
	2219	Conditional Deposits of Legal Entities
	2220	Savings Deposits of Legal Entities (not more than one year)
	2223	Deposit of Legal Entity Serving as Collateral for Clients' Obligations
	2229	Savings Deposits of Individuals (more than one year)
	2241	Long-Term Deposit of Individuals Serving as Collateral for Clients' Obligations;

2) for the amount of discount:


Dr	2140	Discount on Deposits Attracted from the National Bank of the Republic of Kazakhstan, Foreign Central Banks, Other Banks and Organizations Carrying Out Separate 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 Collateral for Obligations of Other Banks
	2132	Savings Deposits of Other Banks (not more than one month)
	2133	Conditional Deposits of Other Banks
	2134	Savings Deposits of Other Banks (not more than one year)
	2141	Savings Deposits of Other Banks (more than one year)
	2205	Demand Deposits of Individuals
	2206	Short-Term Deposits of Individuals
	2207	Long-Term Deposits of Individuals
	2208	Conditional Deposits of Individuals
	2211	Demand Deposits of Legal Entities
	2213	Short-Term Deposit of Individuals Serving as Collateral for Clients' Obligations
	2214	Savings Deposits of Individuals (not more than one year)
	2215	Short-Term Deposits of Legal Entities
	2217	Long-Term Deposits of Legal Entities
	2218	Savings Deposits of Legal Entities (more than one year)
	2219	Conditional Deposits of Legal Entities
	2220	Savings Deposits of Legal Entities (not more than one year)
	2229	Savings Deposits of Individuals (more than one year)
	2241	Long-Term Deposit of Individuals Serving as Collateral for Clients' Obligations;

3) for the amount of premium:


Dr	1001	Cash in Cash Desk
	1051	Correspondent Account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent Accounts in Other Banks
	2203	Current Accounts of Legal Entities
	2204	Current Accounts of Individuals
Cr	2139	Premium on Deposits Attracted from the National Bank of the Republic of Kazakhstan, Foreign Central Banks, Other Banks and Organizations Carrying Out Separate Types of Banking Operations
	2238	Premium on Deposits Attracted from Clients.

Upon accrual of remuneration under the bank deposit agreement in accordance with the frequency established by the bank's accounting policy, the following accounting entry is made:


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

When capitalizing the amount of accrued reward on a bank deposit to the total amount of obligations provided for by the bank deposit agreement, the following accounting entry is made:


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

When amortizing the discount/premium on a bank deposit in accordance with the frequency established by the bank's accounting policy, the following accounting entries are made:

1) for the amount of discount amortization:


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

2) for the amount of premium amortization:


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

When paying the amount of accrued reward 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 deposits serving as collateral for obligations of other banks
	2714	Accrued expenses on conditional deposits of other banks
	2719	Accrued expenses on conditional deposits of clients
	2720	Accrued expenses on demand deposits of clients
	2721	Accrued expenses on term deposits of clients
	2723	Accrued expenses on deposits serving as collateral for obligations of clients
	2724	Accrued expenses on savings deposits of clients
Cr	1001	Cash in the cash register
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

When paying the depositor a reward on the day of depositing the bank deposit amount, the following accounting entry is made for the amount of the paid reward:


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

The balance on balance sheet account No. 1792 "Prepayment of rewards on received loans and deposits" is to be charged to expenses in accordance with the accrual method.

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


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

Chapter 4. Accounting for borrowing operations

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

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

for the amount of money actually provided:


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

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


Dr	1001	Cash in the cash register
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients;

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

for the amount of money actually provided:


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

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


Dr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1407	Factoring to clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients
Cr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients.

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

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


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

simultaneously:


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

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


Debit	7250	Property accepted as collateral (mortgage) for client obligations.

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


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

When accepting money as collateral for obligations under a bank loan, the following accounting entry is made:


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

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


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

In the event of providing the next amount of a bank loan in accordance with a bank loan agreement, the bank's contingent liabilities to provide bank loans in the future are reduced by the amount of the provided bank loan, and the following accounting entry is made:


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

When accruing rewards and amortizing the discount (discount) on bank loans in accordance with the frequency established by the bank's accounting policy, the following accounting entries are made:

1) when accruing rewards:


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 rewards on overdraft loans provided to other banks
	4302	Income related to receiving rewards on short-term loans provided to other banks
	4303	Income related to receiving rewards on overnight loans provided to other banks
	4304	Income related to receiving rewards on long-term loans provided to other banks
	4407	Income related to receiving rewards on factoring to clients
	4411	Income related to receiving rewards on short-term loans provided to clients
	4417	Income related to receiving rewards on long-term loans provided to clients
	4428	Income related to receiving rewards 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 by the effective interest rate method on loans provided to other banks
	4434	Income in the form of adjustment of interest income recognized by the effective interest rate method on loans provided to clients.

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

1) when depositing money in cash:


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

2) when the borrower prepaying the amount of accrued reward on a bank loan:


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

3) when repaying the debt on accrued rewards:


Dr	2010	Correspondent accounts
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2213	Short-term deposit of an individual serving as collateral for obligations of clients
	2223	Deposit of a legal entity serving as collateral for obligations of clients
	2241	Long-term deposit of an individual serving as collateral for obligations of clients
	2792	Prepayment on provided loans
Cr	1730	Accrued income on loans and financial leasing provided to other banks
	1740	Accrued income on loans and financial leasing provided to clients.

When revaluing 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 the bank loan exceeds its book value, by the amount of the difference:


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

2) when the book value of the bank loan exceeds its fair value, by the amount of the difference:


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

3) by the amount of the existing positive and negative adjustment of the fair value of the bank loan:


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

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

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


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 loans accounted for at fair value through other comprehensive income;

2) when the book value of loans exceeds their fair value:


Dr	3563	Revaluation reserves for 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) by the amount of the existing 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 accruing remuneration and amortization of the discount on loans in accordance with paragraph 31 of the Instruction.

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

1) when the market exchange rate increases:


Dr	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1424	Overdue client debt on loans
	1740	Accrued income on loans and financial leasing provided to clients
	1741	Overdue remuneration on loans and financial leasing provided to clients
Cr	4705	Income from revaluation of loans in tenge with fixation of the currency equivalent of loans;

2) when the market exchange rate decreases:


Dr	5705	Expense from revaluation of loans in tenge with fixation of the currency equivalent of loans
Cr	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1424	Overdue client debt on loans
	1740	Accrued income on loans and financial leasing provided to clients
	1741	Overdue remuneration on loans and financial leasing provided to clients.

If the terms of the bank loan agreement provide for the indexing of payments on the bank loan in tenge, the revaluation of the balances of the bank loan is performed at the intervals established by the bank's accounting policy, unless other intervals are established by the bank loan agreement, and the following accounting entries are made:

1) when indexing is positive:


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

2) when indexing is negative:


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

When repaying the principal amount of a bank loan, the following accounting entries are made:


Dr	1001	Cash in the cash register
	1005	Cash in ATMs and electronic terminals
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2792	Prepayment on provided loans;

simultaneously:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2213	Short-term deposits of individuals serving as collateral for clients' obligations
	2223	Deposits of legal entities serving as collateral for clients' obligations
	2241	Long-term deposits of individuals serving as collateral for clients' obligations
	2792	Prepayment on provided loans
Cr	1407	Factoring to clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients;

in case of money transfer in non-cash form:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2213	Short-term deposits of individuals serving as collateral for clients' obligations
	2223	Deposits of legal entities serving as collateral for clients' obligations
	2241	Long-term deposits of individuals serving as collateral for clients' obligations
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
	1407	Factoring to clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients.

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


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

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

1) when writing off the value of the collateral subject:


Expense	7250	Property accepted as collateral (pledge) for clients' 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 reduction of claims on accepted guarantees
Cr	6075	Possible claims on accepted guarantees;

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


Dr	2213	Short-term deposits of individuals serving as collateral for clients' obligations
	2223	Deposits of legal entities serving as collateral for clients' obligations
	2241	Long-term deposits of individuals serving as collateral for clients' obligations
Cr	1001	Cash in the cash register
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2206	Short-term deposits of individuals
	2207	Long-term deposits of individuals
	2208	Conditional deposits of individuals
	2211	Demand deposits of legal entities
	2214	Savings deposits of individuals (not more than one year)
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities
	2218	Savings deposits of legal entities (more than one year)
	2219	Conditional deposits of legal entities
	2220	Savings deposits of legal entities (not more than one year)
	2222	Deposits of subsidiary special purpose organizations
	2229	Savings deposits of individuals (more than one year).

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


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

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


Dr	1306	Overdue debt of other banks on loans
	1409	Overdue debt of clients on factoring
	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
	1407	Factoring to clients
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients.

If the bank loan agreement provides for the accrual of penalties (fines, late fees) and the penalty (fine, late fee) meets the definition of an asset according to the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting", the following accounting entry is made for the amount of the penalty (fine, late fee):


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

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


Dr	1731	Overdue remuneration on loans and financial leasing provided to other banks
	1741	Overdue remuneration on loans and financial leasing provided to clients
Cr	4306	Income related to the receipt of remuneration on overdue debt of other banks on loans
	4424	Income related to the receipt of remuneration on overdue debt of clients on loans.

When paying overdue remuneration and penalties (fines, late fees) on a bank loan, the following accounting entry is made:


Dr	1001	Cash in the cash register
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2213	Short-term deposits of individuals serving as collateral for clients' obligations
	2223	Deposits of legal entities serving as collateral for clients' obligations
	2241	Long-term deposits of individuals serving as collateral for clients' obligations
Cr	1731	Overdue remuneration on loans and financial leasing provided to other banks
	1741	Overdue remuneration on loans and financial leasing provided to clients
	1879	Accrued penalty (fine, late fee).

When paying the overdue principal amount of a bank loan, the following accounting entry is made:


Dr	1001	Cash in the cash register
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2213	Short-term deposits of individuals serving as collateral for clients' obligations
	2223	Deposits of legal entities serving as collateral for clients' obligations
	2241	Long-term deposits of individuals serving as collateral for clients' obligations
Cr	1306	Overdue debt of other banks on loans
	1409	Overdue debt of clients on factoring
	1424	Overdue debt 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 provided to other banks
	5455	Expenses for forming 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
	3564	Reserves (provisions) for expected credit losses on loans accounted for at fair value through other comprehensive income.

When reducing (canceling) reserves (provisions) for expected credit losses on bank loans, 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
	3564	Reserves (provisions) for expected credit losses on loans accounted for at fair value through other comprehensive income
Cr	4952	Income from the restoration of reserves (provisions) created for loans and financial leasing provided to other banks
	4955	Income from the restoration of reserves (provisions) created for loans and financial leasing provided to clients.

In the event that the bank decides to write off from the balance sheet the unpaid overdue bank loan and remuneration on it in the manner and timeframes established by the bank's internal documents, the following accounting entries are made for the principal amount of the bank loan and unpaid overdue remuneration:


Dr	1319	Reserves (provisions) 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
	1731	Overdue remuneration on loans and financial leasing provided to other banks
	1741	Overdue remuneration on loans and financial leasing provided to clients.

In the event that the bank decides to write off from the balance sheet the unpaid overdue bank loan accounted for at fair value through other comprehensive income and remuneration on it in the manner and timeframes established by the bank's internal documents, the following accounting entries are made:


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

When performing insignificant modification of cash flows on the provided loan, the following accounting entries are made:
for the amount of capitalization of overdue remuneration:


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
Cr	1306	Overdue debt of other banks on loans
	1409	Overdue debt of clients on factoring
	1424	Overdue debt of clients on loans
	1731	Overdue remuneration on loans and financial leasing provided to other banks
	1741	Overdue remuneration on loans and financial leasing provided to clients;

for the amount of negative adjustment of the gross book value of the loan:


Dr	5071	Expenses in the form of adjustment of the gross book value of provided loans in connection with their modification and (or) in the form of adjustment on a non-market interest rate
	5241	Expenses in the form of adjustment of the gross book value 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;

for the amount of positive adjustment of the gross book value of the loan:


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

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


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

When initially recognizing an acquired or created credit-impaired loan, the following accounting entries are made:
for the amount of money actually provided for the acquired or 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
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

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


Dr	1302	Short-term loans 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;

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 book value of provided loans in connection with their modification and (or) in the form of adjustment on a non-market interest rate
	5241	Expenses in the form of adjustment of the gross book value 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 substantial 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 gross book value of provided loans due to their modification and/or adjustment at non-market interest rate
	5241	Expenses in the form of adjustment of gross book value due to modification of loans provided to clients and/or adjustment of loans provided at 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 gross book value of provided loans due to their modification
	4436	Income in the form of adjustment of gross book value due to modification of loans provided to clients.

Chapter 5. Accounting for Securities Transactions

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

simultaneously, 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 at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in 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 remuneration accrued by the previous holder:


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

When accruing remuneration (accrued income) 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 remuneration (accrued income):


Dr	1744	Accrued income from securities measured at fair value through profit or loss
Cr	4201	Income related to receiving remuneration from 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 from amortization of discount on purchased securities measured at fair value through profit or loss.

With the frequency established by the bank's accounting policy, revaluation of the cost of debt and/or equity securities at fair value is performed, and the following accounting entries are made:

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


Dr	1208	Positive fair value adjustment account for 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 book value 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	Negative fair value adjustment account for securities measured at fair value through profit or loss;

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


Dr	1209	Negative fair value adjustment account for securities measured at fair value through profit or loss
Cr	1208	Positive fair value adjustment account for securities measured at fair value through profit or loss.

For debt securities, revaluation is performed after accruing declared remuneration (accrued income) and amortizing 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, denominated in foreign currency, at the exchange rate, the following accounting entries are made:

when the 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	Positive fair value adjustment account for securities measured at fair value through profit or loss
	1744	Accrued income from securities measured at fair value through profit or loss
Cr	4703	Income from foreign currency revaluation;

simultaneously, for the amount of negative exchange rate difference:


Dr	5703	Expenses from foreign currency revaluation
Cr	1205	Discount on purchased securities measured at fair value through profit or loss
	1209	Negative fair value adjustment account for securities measured at fair value through profit or loss;

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


Dr	5703	Expenses from foreign currency 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	Positive fair value adjustment account for securities measured at fair value through profit or loss
	1744	Accrued income from securities measured at fair value through profit or loss;

simultaneously, for the amount of positive exchange rate difference:


Dr	1205	Discount on purchased securities measured at fair value through profit or loss
	1209	Negative fair value adjustment account for securities measured at fair value through profit or loss
Cr	4703	Income from foreign currency revaluation.

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


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

When selling debt and/or equity securities after accruing declared remuneration, amortizing premium (discount), and revaluing at fair value 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	Positive fair value adjustment account for securities measured at fair value through profit or loss;

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


Dr	1209	Negative fair value adjustment account for 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 securities sale transaction, measured at fair value through profit or loss:


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

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


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

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


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

Paragraph 2. Accounting for Purchased Securities Measured at Fair Value Through Other Comprehensive Income

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

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

simultaneously, 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 at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in 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 remuneration accrued by the previous holder:


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

When accruing remuneration (accrued income) on purchased debt and/or equity (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 remuneration (accrued income):


Dr	1746	Accrued income from securities measured at fair value through other comprehensive income
Cr	4452	Income related to receiving remuneration from 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 from amortization of discount on securities measured at fair value through other comprehensive income.

With the frequency established by the bank's accounting policy, revaluation of the cost of debt and/or equity securities at fair value is performed, and the following accounting entries are made:

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


Dr	1456	Positive fair value adjustment account for securities measured at fair value through other comprehensive income
Cr	3561	Revaluation reserves for securities measured at fair value through other comprehensive income;

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


Dr	3561	Revaluation reserves for securities measured at fair value through other comprehensive income
Cr	1457	Negative fair value adjustment account for securities measured at fair value through other comprehensive income;

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


Dr	1457	Negative fair value adjustment account for securities measured at fair value through other comprehensive income
Cr	1456	Positive fair value adjustment account for securities measured at fair value through other comprehensive income.

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


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

When selling debt and/or equity securities after accruing declared remuneration, amortizing premium (discount), and revaluing at fair value 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	Positive fair value adjustment account for securities measured at fair value through other comprehensive income;

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


Dr	1457	Negative fair value adjustment account for 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 securities sale transaction, measured at fair value through other comprehensive income:


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

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


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

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


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

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


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

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


Dr	3561	Revaluation reserves for securities measured at fair value through other comprehensive income
Cr	4733	Income from 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 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 securities measured at fair value through other comprehensive income
Cr	3599	Undistributed net profit (uncovered loss);

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


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

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

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


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

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


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

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


Dr	3561	Revaluation reserves of 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 revaluation of debt securities at fair value:


Dr	5733	Expenses from changes in the value of securities measured at fair value through other comprehensive income
Cr	3561	Revaluation reserves of 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 for the formation of reserves (provisions) on securities
Cr	3562	Reserves (provisions) for expected credit losses on securities measured at fair value through other comprehensive income.

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


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

Paragraph 3. Accounting for purchased securities measured at amortized cost

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

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


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

2) for the amount of premium:


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

3) for the amount of discount:


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

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


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

Upon accrual of remuneration and amortization of premium (discount) on purchased 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 for amortization of premium on securities measured at amortized cost
Cr	1483	Premium on securities measured at amortized cost;

3) for the amount of discount:


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

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


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

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

1) for the amount of unamortized premium:


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

2) for the amount of unamortized discount:


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

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


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

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


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

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


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

6) for the amount of the difference, in case the book value 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 for the formation of reserves (provisions) on securities
Cr	1486	Reserves (provisions) on securities measured at amortized cost.

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


Dr	1486	Reserves (provisions) on securities measured at amortized cost
Cr	4954	Income from restoration of reserves (provisions) created on 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 funds received from the issuer of debt securities, the following accounting entry is made:


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

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


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

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

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

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

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


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

2) for the amount of premium:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts
Cr	2304	Premium on securities issued into circulation
	2403	Premium on 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 premium amortization:


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

for the amount of discount amortization:


Dr	5307	Expenses for amortization of discount on securities issued into circulation
	5404	Expenses for amortization of discount on 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 at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2010	Correspondent accounts.

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


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

Chapter 6. Accounting for REPO and Reverse REPO transactions

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


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

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


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

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


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

Upon accrual of remuneration on 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 at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2257	Obligation to return securities accepted under a "REPO" transaction.

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


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

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

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


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

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


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 the "reverse REPO" transaction (closing price of the transaction established at the time of concluding this transaction), the following accounting entry is made:


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

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

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

In case the acquired refined precious metals are revalued at fair value according to the organization's accounting policy, the following accounting entries are made:

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


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 book value 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 book value of refined precious metals
Cr	1011	Refined precious metals
	1012	Refined precious metals in transit
	1013	Refined precious metals placed on metal accounts;

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


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

Chapter 8. Accounting for transactions with derivative financial instruments

Paragraph 1. Accounting for forward transactions

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


Dr	6205	Conditional rights on purchase of securities
	6305	Conditional rights on sale of securities
	6350	Conditional rights on other derivative financial instruments
	6405	Conditional rights on purchase and sale of foreign currency
	6415	Conditional rights 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 transaction for the purchase and/or sale of foreign currency at fair value with the frequency established by the bank's accounting policy, the following accounting entries are made:

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


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

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


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

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


Dr	2892	Obligations on forward operations
Cr	1892	Rights on forward operations.

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

1) for the amount of conditional rights/obligations in accordance with the terms of the forward transaction for the purchase and/or sale of the underlying asset:


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

2) upon the maturity of a forward deal by the bank or counterparty (closing an open position) in cash on a net basis:

when the forward deal has a negative cost:


Dr	2892	Obligations for forward operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities;

when the forward deal has a positive cost:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	1892	Claims for forward operations;

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


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

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


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

Paragraph 2. Accounting for futures transactions

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


Dr	6210	Conditional claims for futures operations
Cr	6710	Conditional obligations for futures operations.

Upon the payment of margin in accordance with the terms of the futures deal, the following accounting entry is made:


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

Upon the revaluation of a futures deal 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 deal:


Dr	1891	Claims for futures operations
Cr	4590	Income from revaluation of financial futures;

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


Dr	5590	Expenses from revaluation of financial futures
Cr	2891	Obligations for futures operations;

3) for the amount of the existing positive (negative) adjustment of the fair value of the futures deal:


Dr	2891	Obligations for futures operations
Cr	1891	Claims for futures operations.

Upon the payment by the bank to the counterparty/counterparty to the bank of the margin amount, the following accounting entries are made:

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


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

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


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

3) upon the write-off of the permissible existing margin from the account opened at the stock exchange/broker:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	1852	Settlements with professional 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 an open position of a futures deal, the following accounting entries are made:

1) for the amount of conditional claims and conditional obligations in accordance with the terms of the futures deal for the purchase and/or sale of the underlying asset:


Dr	6710	Conditional obligations for futures operations
Cr	6210	Conditional claims for futures operations;

2) upon the maturity of a futures deal by the bank or counterparty (closing an open position) in cash on a net basis:


Dr	2891	Obligations for futures operations
	2852	Settlements with professional participants of the securities market
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	1852	Settlements with professional participants of the securities market
	2203	Current accounts of legal entities.

Paragraph 3. Accounting for options 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 conditional claims and conditional obligations in accordance with the terms of the acquired "call/put" option:


Dr	6225	Conditional claims for acquired option operations – "call/put"
Cr	6725	Conditional obligations for acquired option operations – "call/put" - counter-account;

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


Dr	1893	Claims for option operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities.

With 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 for option operations
Cr	4591	Income from revaluation of option operations;

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


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

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

1) for the amount of conditional claims and conditional obligations under the terms of the acquired "call/put" option:


Dr	6725	Conditional obligations for acquired option operations – "call/put" - counter-account
Cr	6225	Conditional claims for acquired option operations – "call/put";

2) upon the maturity of the "call/put" option cost (closing an open position) in cash:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	1893	Claims for option operations;

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


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

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


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

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 conditional claims and conditional obligations under the terms of the sold "call/put" option:


Dr	6325	Conditional claims for sold option operations – "call/put" - counter-account
Cr	6825	Conditional obligations for sold option operations – "call/put";

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


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	2893	Obligations for option operations.

With the frequency established by the bank's accounting policy, as well as on the date of exercise of the option deal, 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	Obligations for option operations
Cr	4591	Income from revaluation of option operations;

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


Dr	5591	Expenses from revaluation of option operations
Cr	2893	Obligations for option operations.

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

1) for the amount of conditional claims and conditional obligations under the terms of the sold "call/put" option:


Dr	6825	Conditional obligations for sold option operations – "call/put"
Cr	6325	Conditional claims for sold option operations – "call/put" - counter-account;

2) upon the maturity of the "call/put" option cost (closing an open position) in cash:


Dr	2893	Obligations for option operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities;

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


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

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


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

Paragraph 4. Accounting for swap transactions

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

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


Dr	1895	Claims for swap operations
Cr	2895	Obligations for swap operations;

2) in case if the purchase rate is lower than the reference rate:


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

3) in case if the purchase rate is higher than the reference rate:


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

4) for the amount of conditional claims and obligations for the reverse sale of foreign currency:


Dr	6405	Conditional claims for the purchase and sale of foreign currency (separate ledger account for the currency swap deal)
Cr	6905	Conditional obligations for the purchase and sale of foreign currency (separate ledger account for the currency swap deal).

On the value date upon opening a swap deal, the following accounting entries are made:

for the amount of acquired foreign currency:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	1895	Claims for swap operations;

for the amount in tenge:


Dr	2895	Obligations for swap operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities.

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

1) for the amount of positive difference:


Dr	1895	Claims for swap operations
Cr	4593	Income from revaluation of swap operations;

2) for the amount of negative difference:


Dr	5593	Expenses from revaluation of swap operations
Cr	2895	Obligations for swap operations;

3) for the amount of claims and obligations:


Dr	2895	Obligations for swap operations
Cr	1895	Claims for swap operations.

On the value date upon closing a currency swap deal, the following accounting entries are made:

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


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2895	Obligations for swap operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	1895	Claims for swap operations;

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


Dr	6905	Conditional obligations for the purchase and sale of foreign currency (separate ledger account for the currency swap deal)
Cr	6405	Conditional claims for the purchase and sale of foreign currency (separate ledger account for the currency swap deal).

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

for the sale of foreign currency:

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


Dr	1895	Claims for swap operations
Cr	2895	Obligations for swap operations;

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


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

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


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

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


Dr	6405	Conditional claims for the purchase and sale of foreign currency (separate ledger account for the currency swap deal)
Cr	6905	Conditional obligations for the purchase and sale of foreign currency (separate ledger account for the currency swap deal).

On the value date upon opening a currency swap deal, the following accounting entries are made:

1) for the amount of sold foreign currency:


Dr	2895	Obligations for swap operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities;

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


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	1895	Claims for swap operations.

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

1) for the amount of positive difference:


Dr	1895	Claims for swap operations
Cr	4593	Income from revaluation of swap operations;

2) for the amount of negative difference:


Dr	5593	Expenses from revaluation of swap operations
Cr	2895	Obligations for swap operations;

3) for the amount of claims and obligations:


Dr	2895	Obligations for swap operations
Cr	1895	Claims for swap operations.

On the value date upon closing a currency swap deal, the following accounting entries are made:

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


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2895	Obligations for swap operations
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	1895	Claims for swap operations;

2) for the amount of conditional claims and obligations for the reverse purchase of foreign currency, the following accounting entries are made:


Dr	6905	Conditional obligations for the purchase and sale of foreign currency (separate ledger account for the currency swap deal)
Cr	6405	Conditional claims for the purchase and sale of foreign currency (separate ledger account for the currency swap deal).

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

1) for the amount of conditional claims and conditional obligations upon the purchase of an interest rate swap:


Dr	6240	Interest rate swap
Cr	6740	Interest rate swap;

2) for the amount of conditional claims and conditional obligations upon the sale of an interest rate swap:


Dr	6240	Interest rate swap
Cr	6740	Interest rate swap.

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

1) for the amount of positive difference:


Dr	1895	Claims for swap operations (corresponding sub-account for accounting of obligations for the interest rate swap deal)
Cr	4593	Income from revaluation of swap operations;

2) for the amount of negative difference:


Dr	5593	Expenses from revaluation of swap operations
Cr	2895	Obligations for swap operations (corresponding sub-account for accounting of obligations for the interest rate swap deal);

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


Dr	2895	Obligations for swap operations (corresponding sub-account for accounting of obligations for the interest rate swap deal)
Cr	1895	Claims for swap operations (corresponding sub-account for accounting of claims for the interest rate swap deal).

Upon the accrual of remuneration for the interest rate swap deal, the following accounting entries are made:

1) for the amount of remuneration to be paid:


Dr	5091	Other expenses related to the payment of remuneration for operations with other banks
Cr	2727	Accrued expenses for operations with derivative financial instruments;

2) for the amount of remuneration to be received:


Dr	1753	Accrued income from transactions with financial derivative instruments
Cr	4091	Other income related to receiving remuneration from transactions with other banks.

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

for the amount of received remuneration:


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

for the amount of paid remuneration:


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

On the date of expiration of the deal, the following accounting entries are made for an interest rate swap:

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


Dr	6740	Interest rate swap
Cr	6240	Interest rate swap;

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


Dr	6740	Interest rate swap
Cr	6240	Interest rate swap.

Chapter 9. Accounting for hedging transactions

Paragraph 1. Accounting for cash flow hedging

Cash flow hedging accounting is carried out using an interest rate swap concluded as a hedging instrument and acquired/placed debt securities as the hedged item. In the event of carrying out cash flow hedging using other financial instruments, accounting is carried out in the manner provided for by this paragraph, and using balance sheet accounts provided for by the Instruction for accounting for the corresponding financial instruments.
When accruing remuneration for an acquired asset or placed obligation, the following accounting entries are made:

1) for an acquired asset:


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

1) for a placed obligation:


Dr	5301	Expenses related to paying remuneration on bonds issued
Cr	2730	Accrued expenses on issued securities.

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

1) for the amount of positive difference:


Dr	1895	Claims from swap transactions
Cr	3589	Reserves for other revaluation;

1) for the amount of negative difference:


Dr	3589	Reserves for other revaluation
Cr	2895	Liabilities from swap transactions.

Upon receipt of accrued income in the form of remuneration for the hedged item, the following accounting entry is made:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1744	Accrued income from securities measured at fair value through profit or loss
	1746	Accrued income from securities measured at fair value through other comprehensive income;

for the payment of accrued expenses for the hedged item:


Dr	2730	Accrued expenses on issued securities
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

As periodic settlements under the swap deal are carried out, the following accounting entries are made:

1) for the amount received from the counterparty:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	4201	Income related to receiving remuneration from securities measured at fair value through profit or loss
	4452	Income related to receiving remuneration from securities measured at fair value through other comprehensive income;

2) for the amount paid to the counterparty:


Dr	5301	Expenses related to paying remuneration on bonds issued
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Paragraph 2. Accounting for fair value hedging

Fair value hedging accounting is carried out in the following manner:

1) accounting for income and expenses from revaluing the hedging instrument at fair value is carried out similarly to the accounting for financial derivative instruments provided for in Chapter 8 of the Instruction;

2) in financial statements, income and expenses for hedging instruments are reflected in the same line item of the income statement where income and expenses from the hedged item are presented. Income and expenses related to the ineffective part of the hedging transaction are reflected in other income and expense items.

Accounting for hedging of net investments is carried out similarly to the accounting for cash flow hedging provided for in this chapter.

Chapter 10. Accounting for transactions with payment cards and traveler's checks

Paragraph 1. Accounting for payment card transactions

When paying for the manufacture of a payment card based on a contract for the manufacture of payment cards concluded with a payment card manufacturing organization, the following accounting entry is made:


Dr	1867	Other debtors in non-core activities
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

Upon receipt of payment cards from a payment card manufacturing organization or an issuing bank, the following accounting entry is made for the cost of the received payment cards:


Dr	5922	Other expenses from non-core activities
Cr	1867	Other debtors in non-core activities.

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


Dr	1001	Cash in cash desk
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

When accruing commission remuneration for bank service of a payment card and for other types of services, the following accounting entry is made:


Dr	1810	Accrued commission income
Cr	4608	Other commission income
	4619	Commission income for payment card services.

On the date of payment of accrued remuneration for bank service of a payment card, the following accounting entry is made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1810	Accrued commission income.

When a client pays for goods and/or services using a payment card, the following accounting entry is made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities.

In the event that the payment card is debit-credit, accounting for transactions for crediting/debiting money to/from the current account within the debit balance of the payment card is similar to the procedure provided for in paragraphs 127 to 130 of the Instruction.
When issuing a credit card to a client, the following accounting entries are made:

for the amount of commission:


Dr	1001	Cash in cash desk
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	4608	Other commission income
	4619	Commission income for payment card services;

for the amount of credit limit provided to clients:


Dr	1403	Accounts for client credit cards
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals.

When creating reserves (provisions) to cover losses from impairment of a credit card, accounting entries provided for in paragraph 47 of the Instruction are made.

Subsequently, when reducing reserves (provisions), repayment, or write-off of the debt on a credit card from the balance sheet, 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 in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities.

When accruing remuneration on bank loans provided by a credit card, the following accounting entry is made:


Dr	1740	Accrued income on loans and financial leasing provided to clients
Cr	4403	Income related to receiving remuneration from client credit cards.

When a client repays the bank the amount of accrued remuneration on a bank loan, the following accounting entry is made:


Dr	1001	Cash in cash desk
	1005	Cash in ATMs and electronic terminals
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1403	Accounts for client credit cards
	1740	Accrued income on loans and financial leasing provided to clients.

Upon expiration or termination of a bank loan contract concluded between a client and a bank, the following accounting entry is made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1403	Accounts for client credit cards.

Paragraph 2. Accounting for traveler's check transactions

When purchasing traveler's checks, the following accounting entries are made:


Dr	1008	Money in traveler's checks
Cr	1001	Cash in cash desk
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks,

simultaneously in off-balance sheet accounting:


Debit	7339	Various valuables and documents.

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


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

simultaneously in off-balance sheet accounting:


Credit	7339	Various valuables and documents.

For the amount of commission income on transactions with traveler's checks, the following accounting entry is made:


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

When a bank accepts traveler's checks for collection, the following accounting entries are made:

1) upon recording the conditional cost of blank paid traveler's checks in off-balance sheet accounting:


Debit	7339	Various valuables and documents;

2) for the amount of commission income on transactions with traveler's checks:


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

3) for the amount of coverage received for the traveler's check accepted for collection and credited to the client's current account:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

4) upon writing off the conditional cost of traveler's check blanks from off-balance sheet accounting:


Credit	7339	Various valuables and documents.

Chapter 11. Accounting for bank guarantee transactions

Paragraph 1. Accounting for bank guarantees issued without collateral for the client's obligation fulfillment

When issuing a bank guarantee without collateral for the client's obligations, the following accounting entries are made:

1) for the amount of contingent assets and liabilities on the issued bank guarantee:


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

2) for the fair value of the issued bank guarantee:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
Cr	2869	Issued guarantees.

When amortizing the initially recognized liability on an issued bank guarantee, the following accounting entry is made:


Dr	2869	Issued guarantees
Cr	4606	Commission income for guarantee transaction services.

Upon expiration of the bank guarantee term, annulment, or termination of the guarantee contract, the following accounting entries are made:

1) for the amount of contingent liabilities on the issued bank guarantee:


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

2) for the amount of unamortized commission remuneration:


Dr	2869	Issued guarantees
Cr	4606	Commission income for guarantee transaction services.

When creating a reserve to settle the liability on an issued bank guarantee, the following accounting entries are made:


Dr	5465	Expenses for forming reserves (provisions) for contingent liabilities
Cr	2869	Issued guarantees.

When reducing a previously recognized reserve for settling the liability on an issued bank guarantee by the amount of reserve reduction, the following accounting entry is made:


Dr	2869	Issued guarantees
Cr	4958	Income from restoration of reserves (provisions) created for contingent liabilities.

When the bank receives a creditor's claim for payment of the bank guarantee amount or its part, the following accounting entries are made:

for the amount of payment:


Dr	2869	Issued guarantees
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities,

simultaneously, for the amount of reduction of contingent liabilities on the issued bank guarantee:


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

If the guarantee contract condition provides for reimbursement by the client of the amount paid by the bank on behalf of its creditor, the following accounting entry is made:


Dr	1861	Debtors on guarantees
Cr	4958	Income from restoration of reserves (provisions) created for contingent liabilities.

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


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	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 on the issued bank guarantee:


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

for the amount of money accepted as collateral for the client's obligations under the guarantee contract:


Dr	1001	Cash in cash desk
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities
Cr	2223	Deposit serving as collateral for legal entity obligations.

Simultaneously, on the bank's balance sheet, an accounting entry provided for in sub-paragraph 2) of paragraph 142 of the Instruction is made for the amount of fair value of the bank guarantee.

With the frequency established by the bank's accounting policy, amortization of the initially recognized liability on an issued covered (secured) bank guarantee is carried out, and the accounting entry provided for in paragraph 143 of the Instruction is made.
Upon expiration of the bank guarantee term without a creditor's claim, annulment, or termination of the guarantee contract, the following accounting entries are made:

1) for the amount of money previously accepted as collateral for the client's obligations under the guarantee contract:


Dr	2223	Deposit serving as collateral for legal entity obligations
Cr	1001	Cash in cash desk
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	2215	Short-term deposits of legal entities
	2217	Long-term deposits of legal entities;

2) for the amount of contingent liabilities on the issued bank guarantee:


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

3) for the amount of unamortized commission remuneration:


Dr	2869	Issued guarantees
Cr	4606	Commission income for guarantee transaction services.

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

1) for the amount of payment:


Dr	1861	Debtors on guarantees
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities;

2) upon reimbursement of the amount of the bank's fulfilled obligation at the expense of money accepted as collateral for the client's obligations under the guarantee contract:


Dr	2223	Deposit serving as collateral for legal entity obligations
Cr	1861	Debtors on guarantees;

3) for the amount of contingent liabilities on the issued guarantee:


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

Paragraph 3. Accounting for a bank guarantee issued against collateral of the client's property (excluding cash)

When issuing a bank guarantee against collateral of the client's property (excluding cash), accounting entries provided for in paragraph 142 of the Instruction are made, as well as the following accounting entries:

for the cost of collateral property:


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

for the conditional cost of title documents for the collateral item (originals of guarantee contracts, bank loan, pledge, and other documents):


Debit	7339	Various valuables and documents.

Upon expiration of the bank guarantee term, annulment, or termination of the guarantee contract, accounting entries provided for in paragraph 144 of the Instruction are made, as well as the following accounting entries:

for write-off of collateral property:


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

for write-off of title documents for the collateral item:


Credit	7339	Various valuables and documents.

When creating a reserve to settle obligations under an issued bank guarantee and debtor debt for reimbursement by the client of the amount paid by the bank to its creditor, accounting entries specified in paragraph 145 of the Instruction are made.
Upon receipt by the bank of a creditor's demand for payment of the bank guarantee amount or part thereof, accounting entries specified in paragraph 147 of the Instruction are made.
Upon reimbursement by the client of the amount paid under the bank guarantee, an accounting entry specified in paragraph 148 of the Instruction is made, as well as the following accounting entries:

for the write-off of pledged property:


Expense	7250	Property accepted as collateral (pledge) for the client's obligations;

for the write-off of title documents for the pledged item:


Expense	7339	Various valuables and documents.

Paragraph 4. Accounting for debtor debt on issued bank guarantees

When reclassifying debtor debt arising from the bank's satisfaction of the creditor's demand for payment of the guarantee amount into a bank loan amount, the following accounting entry is made:


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

When creating reserves (provisions) to cover losses from the impairment of debtor debt on bank guarantees, the following accounting entry is made:


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

When reducing formed reserves (provisions) to cover losses from the impairment of debtor debt on issued bank guarantees, the following accounting entry is made:


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

When writing off from the balance sheet against created reserves (provisions) debtor debt on issued bank guarantees in the manner and timeframes established by the bank's internal documents, the following accounting entry is made:


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

Chapter 12. Accounting for operations with bills of exchange

Paragraph 1. Accounting for operations with accepted bills of exchange

Upon acceptance of a bill of exchange for accounting, the following accounting entries are made:

1) for the amount of the accepted bill of exchange:


Dr	1405	Accepted bills of exchange of clients
Cr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

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


Dr	1405	Accepted bills of exchange of clients (separate account)
Cr	1432	Discount on accepted bills of exchange;

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


Dr	1433	Premium on accepted bills of exchange
Cr	1405	Accepted bills of exchange of clients;

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


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

simultaneously, for the conditional value of title documents for the pledged item, the original pledge agreement and other documents subject to mandatory return to the client, 1 (one) tenge, the following accounting entry is made:


Receipt	7339	Various valuables and documents.

Upon amortization of discount or premium on the accepted bill of exchange, the following accounting entries are made:

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


Dr	1432	Discount on accepted bills of exchange
Cr	4405	Income related to receiving commission on accepted bills of exchange of clients;

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


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

Upon accrual of commission on the accepted bill of exchange, the following accounting entry is made:


Dr	1752	Accrued income on accepted bills of exchange
Cr	4405	Income related to receiving commission on accepted bills of exchange of clients;

Upon actual receipt of the accrued commission on the accepted bill of exchange, the following accounting entry is made:


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

Upon the maturity of the accepted bill of exchange, the following accounting entries are made:


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

and, simultaneously:


Expense	7339	Various valuables and documents.

Upon early repayment of the accepted bill of exchange, accounting entries specified in paragraph 165 of the Instruction are made, as well as the following accounting entries:

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


Dr	1432	Discount on accepted bills of exchange
Cr	1405	Accepted bills of exchange of clients (separate account);

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


Dr	1405	Accepted bills of exchange of clients
Cr	1433	Premium on accepted bills of exchange.

Upon endorsement of the bill of exchange, accounting entries specified in paragraph 166 of the Instruction are made, as well as the following accounting entries:

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


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1405	Accepted bills of exchange of clients
	4734	Income from other revaluation,

and, simultaneously:


Expense	7339	Various valuables and documents.

Paragraph 2. Accounting for operations after protest of the bill of exchange

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

1) for the amount of the protested bill of exchange:


Dr	1425	Protested bills of exchange of clients
Cr	1405	Accepted bills of exchange of clients;

2) for the amount of accrued commission on the protested bill of exchange:


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

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


Dr	1749	Other overdue commission
	1818	Accrued other commission income
	1879	Accrued penalty (fine, late fee)
Cr	4424	Income related to receiving commission on overdue client debt on loans
	4608	Other commission income.

In the presence of objective signs regarding the non-repayment of debt on the bill of exchange, after protest of the bill of exchange, for the amount of reserves (provisions) created for the protested bill of exchange, the following accounting entry is made:


Dr	5455	Expenses for the 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 of impossibility of collecting debt on the protested bill of exchange, the following accounting entries are made:

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


Dr	1428	Reserves (provisions) on loans and financial leasing provided to clients
Cr	1425	Protested bills of exchange of clients
	1749	Other overdue commission
	1818	Accrued other commission income
	1879	Accrued penalty (fine, late fee),

and, simultaneously:


Expense	7339	Various valuables and documents.

Paragraph 3. Accounting for operations on payment of domiciled bills of exchange

Upon domiciliation of the bill of exchange, the following accounting entries are made:

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


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

simultaneously, for the conditional value of title documents for the pledged item, the original pledge agreement and other documents subject to mandatory return to the client, 1 (one) tenge:


Receipt	7339	Various valuables and documents;

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


Dr	1001	Cash in cash desk
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2213	Short-term deposit of individuals serving as security for client obligations
	2223	Deposit of legal entities serving as security for client obligations
	2241	Long-term deposit of individuals serving as security for client obligations;

3) for the amount of commission income:


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

Upon payment by the domiciliary on the bill of exchange, the following accounting entries are made:

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


Dr	2213	Short-term deposit of individuals serving as security for client obligations
	2223	Deposit of legal entities serving as security for client obligations
	2241	Long-term deposit of individuals serving as security for client obligations
Cr	1001	Cash in cash desk
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

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


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

simultaneously:


Expense	7339	Various valuables and documents.

Paragraph 4. Accounting for operations on accepting bills of exchange for collection

Upon accepting a bill of exchange for collection, for the conditional value of title documents for the pledged item, the original pledge agreement and other documents subject to mandatory return to the client, 1 (one) tenge, the following accounting entry is made:


Receipt	7339	Various valuables and documents.

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

for the amount of received payment:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2203	Current accounts of legal entities
	4608	Other commission income,

and, simultaneously:


Expense	7339	Various valuables and documents.

Paragraph 5. Accounting for operations on avalization of bills of exchange

Upon stamping the aval on the bill of exchange, the following accounting entries are made:

1) for the amount of conditional claims and obligations:


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

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


Dr	1001	Cash in cash desk
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2213	Short-term deposit of individuals serving as security for client obligations
	2223	Deposit of legal entities serving as security for client obligations
	2241	Long-term deposit of individuals serving as security for client obligations;

for the value of pledged property:


Receipt	7250	Property accepted as collateral (pledge) for the client's obligations;


Receipt	7339	Various valuables and documents.

Upon making payment on the avalized bill of exchange, the following accounting entries are made:

1) for the amount of conditional claims and obligations:


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

2) for the amount of money previously accepted as security for obligations on the aval:


Dr	2213	Short-term deposit of individuals serving as security for client obligations
	2223	Deposit of legal entities serving as security for client obligations
	2241	Long-term deposit of individuals serving as security for client obligations
Cr	1001	Cash in cash desk
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals;

3) for the value of pledged property:


Expense	7250	Property accepted as collateral (pledge) for the client's obligations;


Expense	7339	Various valuables and documents.

Upon payment of the avalized bill of exchange secured by property (excluding money), the following accounting entries are made:

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


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

2) upon reimbursement by the client of the amount of the bank's obligation performed on the avalized bill of exchange:


Dr	1001	Cash in cash desk
	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1861	Debtors on guarantees,

and, simultaneously:


Expense	7339	Various valuables and documents,

for the value of pledged property:


Expense	7250	Property accepted as collateral (pledge) for the client's obligations;

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


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

Accounting for an avalized bill of exchange, the obligation on which is not secured, is carried out in the manner specified in paragraph 1 of Chapter 11 of the Instruction.
Accounting for an avalized bill of exchange secured by pledge of property (excluding money) is carried out in the manner specified in paragraphs 154 to 157 of the Instruction.

Paragraph 6. Accounting for operations on acceptance of bills of exchange in intermediation order

Upon acceptance of the bill of exchange in intermediation order, the following accounting entries are made:
for the amount of conditional claims and obligations:


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

2) for the amount of commission:


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

Upon amortization of the initially recognized obligation to pay the accepted bill of exchange, the following accounting entry is made:


Dr	2869	Issued guarantees
Cr	4608	Other commission income.

Upon making payment on the accepted bill of exchange, the following accounting entries are made:

1) for the amount of conditional claims and obligations:


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

2) for the amount of unamortized commission income:


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

When creating reserves (provisions) to settle the obligation to pay the accepted bill of exchange, the following accounting entries are made:


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

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


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

Upon making payment on the bill of exchange accepted in intermediation order, for the amount of payment on the accepted bill of exchange, the following accounting entry is made:


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

Upon reimbursement by the client of the amount of the bank's obligation performed on payment of the accepted bill of exchange, the following accounting entry is made:


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

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


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

Chapter 13. Accounting for operations with letters of credit

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

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


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

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


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

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


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

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


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

After receiving confirmation from the executing bank about the receipt of the corresponding documents and the transfer of the letter of credit amount to the beneficiary, for the amount of the letter of credit closure by the issuing bank, the following accounting entry is made:


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

Upon cancellation of the covered import letter of credit by making payment under the letter of credit, the following accounting entries are made:

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


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

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


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

Paragraph 2. Accounting for operations with uncovered import letters of credit

Upon opening by the issuing bank an uncovered import letter of credit at the request of the applicant of the letter of credit - the client-importer, for the amount of the letter of credit, the following accounting entry is made:


Dr	6005	Possible claims on issued uncovered letters of credit
Cr	6505	Possible obligations on issued uncovered letters of credit.

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

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


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

2) for the amount of the loan provided to the client and repayment of the amount paid by the bank for the letter of credit from funds provided by the bank as a credit:


Dr	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
Cr	1855	Debtors on documentary settlements.

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


Dr	6505	Possible obligations on issued uncovered letters of credit
Cr	6005	Possible claims on issued uncovered letters of credit.

In the event 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 on a letter of credit

In the event that 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 on documentary settlements
Cr	4612	Commission income on 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 on documentary settlements;

3) in the event that, according to the terms of the letter of credit, commission fees are charged on the day the service is rendered, the following accounting entry is made for the amount of the charged commission fee:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	4612	Commission income on documentary settlements.

Upon payment of commissions by other banks, the issuing bank, the intermediary bank for services related to the servicing of letters of credit (including for confirmation of the letter of credit), from the funds of the client (applicant/beneficiary), the following accounting entries are made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks.

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


Dr	1855	Debtors on documentary settlements
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks.

Upon reimbursement by the client of the bank's expenses for the commission fee paid to the intermediary bank, the following accounting entries are made:


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

Paragraph 4. Accounting for operations with export letters of credit

Upon advising an export letter of credit, accounting entries are not made.
Upon receipt of shipping documents for exported goods from the beneficiary and their compliance with the terms of the letter of credit, the accepted documents are recorded at an estimated value of 1 document = 1 tenge, and the following accounting entries are made:


Debit	7339	Various assets and documents;

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


Dr	6025	Possible claims on confirmed covered letters of credit
	6010	Possible claims on confirmed uncovered letters of credit
Cr	6525	Possible obligations on confirmed covered letters of credit
	6510	Possible obligations on confirmed uncovered.

Upon receipt of the covering amount from a foreign bank for execution of the letter of credit in favor of the beneficiary, the following accounting entries are made:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2855	Creditors on documentary settlements;

and simultaneously:


Dr	6525	Possible obligations on confirmed covered letters of credit
	6010	Possible claims on confirmed uncovered letters of credit
Cr	6025	Possible claims on confirmed covered letters of credit
	6510	Possible obligations on confirmed uncovered.

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


Credit	7339	Various assets and documents.

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


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

In the event of return of the unutilized portion of the letter of credit to the foreign issuing bank, the following accounting entry is made for the amount of the transfer by the beneficiary bank:


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

Chapter 14. Accounting for trust operations

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

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

Paragraph 1. Accounting for assets accepted into trust management

Upon receipt by the bank from the client of money, refined precious metals and/or claims on loans into trust management based on a contract for trust management of client assets, the following accounting entries are made:

1) on balance sheet accounts:


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

2) on off-balance sheet accounts:


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

Upon the bank carrying out operations with assets accepted into trust management, receiving investment income (expense), in addition to accounting entries provided for by this Instruction, accounting entries are made for the debit/credit of balance sheet accounts 1051 "Correspondent account at the National Bank of the Republic of Kazakhstan", 1052 "Correspondent accounts in other banks" and 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 for refined precious metals accepted into trust management

Upon placement of money accepted into trust management in refined precious metals, the following accounting entry is made:


Dr	7602	Refined precious metals
Cr	7601	Money.

Upon revaluation of refined precious metals at fair value, the following accounting entries are made:

1) in the event that the fair value of refined precious metals exceeds their book value:


Dr	7602	Refined precious metals
Cr	7664	Income from revaluation of assets at fair value;

in the event that the book value of refined precious metals exceeds their fair value:


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

Upon placement of refined precious metals under trust management in a metal account, the following accounting entry is made:


Dr	7604	Deposits placed
Cr	7602	Refined precious metals.

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


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

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


Dr	7601	Money
Cr	7610	Remuneration.

Upon closing of the metal account and return of refined precious metals, the following accounting entry is made:


Dr	7602	Refined precious metals
Cr	7604	Deposits placed.

Upon sale of refined precious metals acquired from funds under trust management and/or accepted into trust management, the following accounting entries are made:

1) for the cost of sold refined precious metals:


Dr	7601	Money
Cr	7602	Refined precious metals;

2) in the event of a positive difference between the sale price of refined precious metals and their book value:


Dr	7601	Money
Cr	7663	Income from sale of assets;

3) in the event of a negative difference between the sale price of refined precious metals and their book value:


Dr	7683	Expenses from sale of assets
Cr	7602	Refined precious metals.

Paragraph 3. Accounting for money accepted into trust management

and placed in bank deposits

Upon placement of money accepted into trust management in deposits in banks or organizations carrying out certain types of banking operations, the following accounting entries are made:

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


Dr	7604	Deposits placed
Cr	7601	Money;

2) for the amount of transaction costs:


Dr	7604	Deposits placed (separate sub-account for accounting for transaction costs)
Cr	7601	Money.

Upon accrual and actual receipt of remuneration in accordance with the bank deposit contract, the following accounting entries are made:

1) for the amount of accrued remuneration on the deposit:


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

2) for the actually received amount of remuneration on the deposit:


Dr	7601	Money
Cr	7610	Remuneration.

In the event that the deposit is placed in foreign currency, the following accounting entries are made:

1) upon an increase in the market exchange rate of the currency:


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

upon a decrease in the market exchange rate of the currency:


Dr	7685	Expenses from exchange rate differences
Cr	7604	Deposits placed.

Upon amortization of transaction costs, the following accounting entry is made:


Dr	7662	Income in the form of remuneration
Cr	7604	Deposits placed (separate sub-account for accounting for transaction costs).

Upon return of money placed based on a bank deposit contract, the following accounting entries are made:

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


Dr	7601	Money
Cr	7604	Deposits placed
	7610	Remuneration;

On each reporting date, the bank conducts an impairment test on deposits in accordance with the requirements of international financial reporting standards and accounting policy, and makes the following accounting entries:

1) upon recognition of impairment loss on deposits:


Dr	7688	Other expenses (separate sub-account for accounting for provisions on placed deposits)
Cr	7604	Deposits placed
	7610	Remuneration;

2) upon restoration of previously recognized impairment loss on deposits:


Dr	7604	Deposits placed
	7610	Remuneration
Cr	7668	Other income (separate sub-account for accounting for income from restoration of impairment loss).

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

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


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

Upon receipt of payments on loans, claims on which are accepted into trust management, for the amount of received money, the following accounting entry is made:


Dr	7601	Money
	7542	Accrued remuneration on loans, claims on which are accepted into trust management
Cr	7535	Loans, claims on which are accepted into trust management.

Upon late repayment by the borrower of payments on a loan, claim on which is accepted into trust management, the following accounting entries are made:

1) for the amount of overdue payment on principal:


Dr	7536	Overdue loans, claims on which are accepted into trust management
Cr	7535	Loans, claims on which are accepted into trust management;

2) for the amount of overdue payment on remuneration:


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

Upon receipt of overdue payments on a loan, claim on which is 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, claims on which are accepted into trust management;

2) for the amount of overdue payment on remuneration:


Dr	7601	Money
Cr	7544	Overdue remuneration on loans, claims on which are accepted into trust management.

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

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


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

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


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

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


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

Paragraph 5. Accounting for assets withdrawn from trust management

In the event of withdrawal by the client of part of the assets under 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 at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

2) on off-balance sheet accounts:


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

Upon determination of 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 operations with client assets:


Dr	7661	Receipt of assets from client
	7662	Income in the form of remuneration
	7663	Income from sale of assets
	7664	Income from revaluation of assets at fair value
	7665	Income from exchange rate differences
	7668	Other income
Cr	7651	Capital;

2) for the amount of expenses accrued on operations with client assets:


Dr	7651	Capital
Cr	7681	Withdrawal of client assets
	7682	Expenses on payment of commission fees
	7683	Expenses from sale of assets
	7684	Expenses from revaluation of assets at fair value
	7685	Expenses from exchange rate differences
	7688	Other expenses.

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

on balance sheet accounts:


Dr	2210	Financial assets accepted into trust management
Cr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in 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 remuneration
	7663	Income from sale of assets
	7664	Income from revaluation of assets at fair value
	7665	Income from exchange rate differences
	7668	Other income
Cr	7651	Capital;

for the amount of expenses accrued on operations with client assets:


Dr	7651	Capital
Cr	7683	Expenses from sale of assets
	7684	Expenses from revaluation of assets at fair value
	7685	Expenses from exchange rate differences
	7688	Other expenses.

3) for the amount of balances on client asset accounts:


Dr	7681	Withdrawal of client assets
Cr	7601	Money
	7602	Refined precious metals
	7604	Deposits placed
	7610	Remuneration
	7611	Other claims;

4) for the amount of balances on client liability accounts:


Dr	7632	Other liabilities
Cr	7681	Withdrawal of client assets;

5) for the amount of balance on the capital account:


Dr	7651	Capital
Cr	7681	Withdrawal of client assets.

Paragraph 6. Accounting for remuneration of the trust manager from trust management of client assets

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

1) upon accrual of remuneration:


Dr	1815	Accrued commission income for services on trust operations.
Cr	4605	Commission income for services on trust operations;

2) upon receipt of accrued remuneration:


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

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

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

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

2013 "Correspondent accounts of other banks" - in the event that the custodial contract is concluded with a bank (other than a foreign central bank);

2202 "Uninvested balances on current accounts intended for accounting of client money under custodial contracts" - in the event that the custodial contract is concluded with a portfolio management company and/or a voluntary accumulation pension fund.

Accounting for other assets accepted by a bank-custodian based on a custodial agreement is carried out on off-balance sheet accounts of group 7700 "Assets accepted for safekeeping, except for pension assets of voluntary accumulation pension funds," as provided for by the Model Chart of Accounts for accounting.

Paragraph 1. Accounting for money, securities and other financial instruments accepted based on a custodial agreement

Upon receipt by a bank-custodian from a client of money, securities and other financial instruments based on a custodial agreement, the following accounting entries are made:

1) for the amount of money:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2012	Correspondent accounts of foreign central banks
	2013	Correspondent accounts of other banks
	2202	Uninvested balances on current accounts intended for accounting for client money under custodial agreements (bank investment account);

2) for the value of securities and other financial instruments:


Debit	7701	Securities
	7702	Deposits in other banks
	7703	Refined precious metals
	7704	Reverse REPO transactions
	7705	REPO transactions
	7706	Derivative financial instruments
	7707	Equity investments
	7708	Investments in buildings, machinery, equipment, transport and other fixed assets
	7709	Other assets.

When placing money accepted based on a custodial agreement, receiving investment income (expense) and carrying out other operations with financial instruments accepted based on a custodial agreement, in addition to the accounting entries provided for by this Instruction, accounting entries are made to the debit and/or credit of balance sheet accounts 1051 "Correspondent account in the National Bank of the Republic of Kazakhstan", 1052 "Correspondent accounts in other banks" and credit and/or debit of balance sheet accounts 2012 "Correspondent accounts of foreign central banks", 2013 "Correspondent accounts of other banks", 2202 "Uninvested balances on current accounts intended for accounting for client money under custodial agreements" respectively.

Paragraph 2. Accounting for money accepted based on a custodial agreement and placed in securities, and securities accepted based on a custodial agreement

When placing money accepted based on a custodial agreement in securities, the following accounting entries are made:

1) if the settlement date differs from the transaction date, until the securities are received:


Debit	7713	Other claims;

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


Debit	7701	Securities;

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


Debit	7712	Remuneration accrued by the previous holder of securities;

4) and, simultaneously:


Credit	7713	Other claims.

Upon accrual of remuneration or dividends on securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, for the amount of remuneration or dividends, the following accounting entries are made:

1) for the amount of remuneration on securities:


Debit	7711	Remuneration (separate sub-account for securities);

2) for the amount of dividends:


Debit	7710	Dividends.

When revaluing securities accounted for at fair value through other comprehensive income and through profit or loss, the following accounting entries are made:

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


Debit	7701	Securities;

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


Credit	7701	Securities.

If the value of securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement is expressed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Debit	7701	Securities;

2) when the market exchange rate decreases:


Credit	7701	Securities.

Upon payment by the issuer of 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):


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

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


Credit		Remuneration accrued by the previous holder of securities;

3) for the amount of accrued dividends:


Credit	7710	Dividends.

On each reporting date, the bank-custodian conducts an impairment test for securities accounted for at fair value through other comprehensive income and at amortized cost, in accordance with the requirements of international financial reporting standards and accounting policy, and makes the following accounting entries:

1) upon recognition of impairment loss on securities:


Credit	7701	Securities
	7711	Remuneration;

2) upon recovery of previously recognized impairment loss on securities:


Debit	7701	Securities
	7711	Remuneration.

On the date of maturity or sale of securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entries are made:

1) for the value of securities:


Credit	7701	Securities;

2) for the amount of accrued remuneration on securities:


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

3) for the amount of previously acquired remuneration:


Credit	7712	Remuneration accrued by the previous holder of securities.

Paragraph 3. Accounting for money accepted based on a custodial agreement and placed in deposits or deposits accepted based on a custodial agreement

When placing money accepted based on a custodial agreement in deposits in banks or organizations carrying out certain types of banking operations, for the amount of the deposit including transaction costs, the following accounting entry is made:


Debit	7702	Deposits in other banks.

Upon accrual of remuneration on the placed deposit, the following accounting entry is made:


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

If the value of the deposit accepted based on a custodial agreement or placed at the expense of money accepted based on a custodial agreement is expressed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Debit	7702	Deposits in other banks;
	7711	Remuneration (separate sub-account for deposits);

2) when the market exchange rate decreases:


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

Upon receipt of remuneration on a deposit accepted based on a custodial agreement or placed at the expense of money accepted based on a custodial agreement, the following accounting entry is made:


Credit	7711	Remuneration (separate sub-account for deposits).

On each reporting date, the bank-custodian conducts an impairment test for deposits in accordance with the requirements of international financial reporting standards and accounting policy and makes the following accounting entries:

1) upon recognition of impairment loss on deposits:


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

2) upon recovery of previously recognized impairment loss on deposits:


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

Upon return of client money placed in deposits in banks or organizations carrying out certain types of banking operations, the following accounting entries are made:

1) for the amount of the deposit:


Credit	7702	Deposits in other banks;

2) for the amount of remuneration:


Credit	7711	Remuneration (separate sub-account for deposits).

Paragraph 4. Accounting for money accepted based on a custodial agreement and placed in refined precious metals, or refined precious metals accepted based on a custodial agreement

When placing money accepted based on a custodial agreement in refined precious metals, the following accounting entry is made:


Debit	7703	Refined precious metals.

When revaluing refined precious metals at fair value, the following accounting entries are made:

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


Debit	7703	Refined precious metals;

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


Credit	7703	Refined precious metals.

When placing refined precious metals in a metal account, the following accounting entries are made:


Credit	7703	Refined precious metals

and simultaneously:


Debit	7702	Deposits in other banks.

Upon accrual and receipt of remuneration on a metal account in accordance with the terms of the metal account agreement, the following accounting entries are made:

1) upon accrual of remuneration:


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

2) upon receipt of remuneration:


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

Upon closure of a metal account and return of refined precious metals accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, for the amount of refined precious metals, the following accounting entries are made:


Debit	7703	Refined precious metals

and simultaneously:


Credit	7702	Deposits in other banks.

Upon sale of refined precious metals accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, for the amount of refined precious metals, the following accounting entries are made:


Credit	7703	Refined precious metals.

Paragraph 5. Accounting for REPO and reverse REPO transactions with securities accepted based on a custodial agreement, and acquired at the expense of money accepted based on a custodial agreement

Upon opening a reverse REPO transaction with securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entry is made:

Debit 7704 "Reverse REPO transactions".

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


Debit	7711	Remuneration (separate sub-account for reverse REPO transactions).

Upon closing a reverse REPO transaction with securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entries are made:


Credit	7704	Reverse REPO transactions; for the amount of remuneration:

for the amount of remuneration:


Credit	7711	Remuneration (separate sub-account for reverse REPO transactions).

Upon opening a REPO transaction with securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entry is made:


Debit	7705	REPO transactions.

Upon accrual of remuneration on REPO transactions, for the amount of remuneration, the following accounting entry is made:


Debit	7711	Remuneration (separate sub-account for REPO transactions).

Upon closing a REPO transaction with securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entries are made:


Credit	7705	REPO transactions;

for the amount of paid remuneration:


Credit	7711	Remuneration (separate sub-account for REPO transactions).

Paragraph 6. Accounting for money accepted based on a custodial agreement and placed in derivative financial instruments, and derivative financial instruments accepted based on a custodial agreement

When placing assets accepted based on a custodial agreement in derivative financial instruments, for the amount of money paid (option premium), the following accounting entry is made:


Debit	7706	Derivative financial instruments.

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

1) when the fair value of the derivative financial instrument increases:


Debit	7706	Derivative financial instruments;

2) when the fair value of the derivative financial instrument decreases:


Credit	7706	Derivative financial instruments.

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) upon accrual of income in the form of remuneration:


Debit	7711	Remuneration;

expenses in the form of remuneration:


Credit	7711	Remuneration;

2) upon receipt of income in the form of remuneration:


Credit	7711	Remuneration;

expenses in the form of remuneration:


Debit	7711	Remuneration.

When revaluing claims and/or obligations on a derivative financial instrument accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, expressed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Debit	7706	Derivative financial instruments;

2) when the market exchange rate decreases:


Credit	7706	Derivative financial instruments.

On the settlement date (closing) of a derivative financial instrument, the following accounting entry is made:


Credit	7706	Derivative financial instruments.

Paragraph 7. Accounting for money accepted based on a custodial agreement and placed in the charter capital of legal entities

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


Debit	7707	Equity investments.

Upon sale of a share in the charter capital of a legal entity, the following accounting entry is made:


Credit	7707	Equity investments.

Paragraph 8. Accounting for money accepted based on a custodial agreement and placed in fixed assets

When placing money accepted based on a custodial agreement in fixed assets, the following accounting entry is made:


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

When revaluing fixed assets acquired at the expense of money accepted based on a custodial agreement at fair value, the following accounting entries are made:

1) for the amount of positive difference:


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

2) for the amount of negative difference:


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

Upon sale of fixed assets acquired at the expense of money accepted based on a custodial agreement, the following accounting entry is made:


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

Paragraph 9. Accounting for assets seized in accordance with a custodial agreement

Upon seizure of assets by a client in accordance with a custodial agreement and/or termination of its action, the following accounting entry is made:


Credit	7701	Securities
	7702	Deposits in other banks
	7703	Refined precious metals
	7704	Reverse REPO transactions
	7705	REPO transactions
	7706	Derivative financial instruments
	7707	Equity investments
	7708	Investments in buildings, machinery, equipment, transport and other fixed assets.

Chapter 16. Accounting for pension assets accepted based on a custodial agreement

Paragraph 1. Accounting for pension contributions, as well as payments and transfers of pension savings to the Unified Accumulative Pension Fund and other voluntary accumulation pension funds

Upon receipt of pension contributions from subscribers into the bank investment account of a voluntary accumulation pension fund, the following accounting entry is made:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
Cr	2202	Uninvested balances on current accounts intended for accounting for client money under custodial agreements (bank investment account).

When carrying out transfers of pension savings to the Unified Accumulative Pension Fund, voluntary accumulation pension funds and banks servicing pension payment recipients, from the pension payment account of a voluntary accumulation pension fund, in accordance with a custodial agreement, the following accounting entries are made:

1) for the transfer of the amount from the bank investment account of a voluntary accumulation pension fund to the pension payment account of a voluntary accumulation pension fund:


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

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


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

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


Dr	2202	Uninvested balances on current accounts intended for accounting for client money under custodial agreements (pension payment account)
Cr	1052	Correspondent accounts in other banks
	2011	Correspondent accounts of the National Bank of the Republic of Kazakhstan
	2013	Correspondent accounts of other banks.

When placing money accepted based on a custodial agreement, receiving investment income (expense) and carrying out other operations with pension assets, in addition to the accounting entries provided for by this Instruction, accounting entries are made to the debit and/or credit of balance sheet accounts 1051 "Correspondent account in the National Bank of the Republic of Kazakhstan", 1052 "Correspondent accounts in other banks", 2011 "Correspondent accounts of the National Bank of the Republic of Kazakhstan", 2013 "Correspondent accounts of other banks" and credit and/or debit of balance sheet account 2202 "Uninvested balances on current accounts intended for accounting for client money under custodial agreements" respectively.

Paragraph 2. Accounting for pension assets accepted based on a custodial agreement and placed in securities

When placing pension assets of a voluntary accumulation pension fund and pension assets of the Unified Accumulative Pension Fund, which are under the discretionary management of an organization managing an investment portfolio, accepted based on a custodial agreement, in securities, the following accounting entries are made:

for the amount of acquisition of securities:


Debit	7401	Short-term government securities of the Republic of Kazakhstan
7403	Long-term government securities of the Republic of Kazakhstan
7404	Non-state issued 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 remuneration (coupon):


Debit	7712	Remuneration accrued by the previous holder of securities;

and, simultaneously:


Credit	7713	Other claims.

Upon accrual of remuneration or dividends on securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, for the amount of remuneration or dividends, the following accounting entries are made:

1) for the amount of remuneration on securities:


Debit	7711	Remuneration (separate sub-account for securities);

2) for the amount of dividends:


Debit	7710	Dividends.

When revaluing securities accounted for at fair value through other comprehensive income and through profit or loss, the following accounting entries are made:

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


Debit	7701	Securities;

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


Credit	7701	Securities.

If the value of securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement is expressed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Debit	7701	Securities;

2) when the market exchange rate decreases:


Credit	7701	Securities.

Upon payment by the issuer of 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):


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

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


Credit		Remuneration accrued by the previous holder of securities;

3) for the amount of accrued dividends:


Credit	7710	Dividends.

On each reporting date, the bank-custodian conducts an impairment test for securities accounted for at fair value through other comprehensive income and at amortized cost, in accordance with the requirements of international financial reporting standards and accounting policy, and makes the following accounting entries:

1) upon recognition of impairment loss on securities:


Credit	7701	Securities
	7711	Remuneration;

2) upon recovery of previously recognized impairment loss on securities:


Debit	7701	Securities
	7711	Remuneration.

On the date of maturity or sale of securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entries are made:

1) for the value of securities:


Credit	7701	Securities;

2) for the amount of accrued remuneration on securities:


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

3) for the amount of previously acquired remuneration:


Credit	7712	Remuneration accrued by the previous holder of securities.

Paragraph 3. Accounting for money accepted based on a custodial agreement and placed in deposits or deposits accepted based on a custodial agreement

When placing money accepted based on a custodial agreement in deposits in banks or organizations carrying out certain types of banking operations, for the amount of the deposit including transaction costs, the following accounting entry is made:


Debit	7702	Deposits in other banks.

Upon accrual of remuneration on the placed deposit, the following accounting entry is made:


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

If the value of the deposit accepted based on a custodial agreement or placed at the expense of money accepted based on a custodial agreement is expressed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Debit	7702	Deposits in other banks;
	7711	Remuneration (separate sub-account for deposits);

2) when the market exchange rate decreases:


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

Upon receipt of remuneration on a deposit accepted based on a custodial agreement or placed at the expense of money accepted based on a custodial agreement, the following accounting entry is made:


Credit	7711	Remuneration (separate sub-account for deposits).

On each reporting date, the bank-custodian conducts an impairment test for deposits in accordance with the requirements of international financial reporting standards and accounting policy and makes the following accounting entries:

1) upon recognition of impairment loss on deposits:


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

2) upon recovery of previously recognized impairment loss on deposits:


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

Upon return of client money placed in deposits in banks or organizations carrying out certain types of banking operations, the following accounting entries are made:

1) for the amount of the deposit:


Credit	7702	Deposits in other banks;

2) for the amount of remuneration:


Credit	7711	Remuneration (separate sub-account for deposits).

Paragraph 4. Accounting for money accepted based on a custodial agreement and placed in refined precious metals, or refined precious metals accepted based on a custodial agreement

When placing money accepted based on a custodial agreement in refined precious metals, the following accounting entry is made:


Debit	7703	Refined precious metals.

When revaluing refined precious metals at fair value, the following accounting entries are made:

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


Debit	7703	Refined precious metals;

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


Credit	7703	Refined precious metals.

When placing refined precious metals in a metal account, the following accounting entries are made:


Credit	7703	Refined precious metals

and simultaneously:


Debit	7702	Deposits in other banks.

Upon accrual and receipt of remuneration on a metal account in accordance with the terms of the metal account agreement, the following accounting entries are made:

1) upon accrual of remuneration:


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

2) upon receipt of remuneration:


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

Upon closure of a metal account and return of refined precious metals accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, for the amount of refined precious metals, the following accounting entries are made:


Debit	7703	Refined precious metals

and simultaneously:


Credit	7702	Deposits in other banks.

Upon sale of refined precious metals accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, for the amount of refined precious metals, the following accounting entries are made:


Credit	7703	Refined precious metals.

Upon opening a reverse REPO transaction with securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entry is made:

Debit 7704 "Reverse REPO transactions".

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


Debit	7711	Remuneration (separate sub-account for reverse REPO transactions).

Upon closing a reverse REPO transaction with securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entries are made:


Credit	7704	Reverse REPO transactions; for the amount of remuneration:

for the amount of remuneration:


Credit	7711	Remuneration (separate sub-account for reverse REPO transactions).

Upon opening a REPO transaction with securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entry is made:


Debit	7705	REPO transactions.

Upon accrual of remuneration on REPO transactions, for the amount of remuneration, the following accounting entry is made:


Debit	7711	Remuneration (separate sub-account for REPO transactions).

Upon closing a REPO transaction with securities accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, the following accounting entries are made:


Credit	7705	REPO transactions;

for the amount of paid remuneration:


Credit	7711	Remuneration (separate sub-account for REPO transactions).

When placing assets accepted based on a custodial agreement in derivative financial instruments, for the amount of money paid (option premium), the following accounting entry is made:


Debit	7706	Derivative financial instruments.

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

1) when the fair value of the derivative financial instrument increases:


Debit	7706	Derivative financial instruments;

2) when the fair value of the derivative financial instrument decreases:


Credit	7706	Derivative financial instruments.

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) upon accrual of income in the form of remuneration:


Debit	7711	Remuneration;

expenses in the form of remuneration:


Credit	7711	Remuneration;

2) upon receipt of income in the form of remuneration:


Credit	7711	Remuneration;

expenses in the form of remuneration:


Debit	7711	Remuneration.

When revaluing claims and/or obligations on a derivative financial instrument accepted based on a custodial agreement or acquired at the expense of money accepted based on a custodial agreement, expressed in foreign currency, the following accounting entries are made:

1) when the market exchange rate increases:


Debit	7706	Derivative financial instruments;

2) when the market exchange rate decreases:


Credit	7706	Derivative financial instruments.

On the settlement date (closing) of a derivative financial instrument, the following accounting entry is made:


Credit	7706	Derivative financial instruments.

Paragraph 7. Accounting for money accepted based on a custodial agreement and placed in the charter capital of legal entities

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


Debit	7707	Equity investments.

Upon sale of a share in the charter capital of a legal entity, the following accounting entry is made:


Credit	7707	Equity investments.

Paragraph 8. Accounting for money accepted based on a custodial agreement and placed in fixed assets

When placing money accepted based on a custodial agreement in fixed assets, the following accounting entry is made:


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

When revaluing fixed assets acquired at the expense of money accepted based on a custodial agreement at fair value, the following accounting entries are made:

1) for the amount of positive difference:


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

2) for the amount of negative difference:


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

Upon sale of fixed assets acquired at the expense of money accepted based on a custodial agreement, the following accounting entry is made:


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

Paragraph 9. Accounting for assets seized in accordance with a custodial agreement

Upon seizure of assets by a client in accordance with a custodial agreement and/or termination of its action, the following accounting entry is made:


Credit	7701	Securities
	7702	Deposits in other banks
	7703	Refined precious metals
	7704	Reverse REPO transactions
	7705	REPO transactions
	7706	Derivative financial instruments
	7707	Equity investments
	7708	Investments in buildings, machinery, equipment, transport and other fixed assets.

Chapter 16. Accounting for pension assets accepted based on a custodial agreement

Paragraph 1. Accounting for pension contributions, as well as payments and transfers of pension savings to the Unified Accumulative Pension Fund and other voluntary accumulation pension funds

Upon receipt of pension contributions from subscribers into the bank investment account of a voluntary accumulation pension fund, the following accounting entry is made:


Dr	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2013	Correspondent accounts of other banks
Cr	2202	Uninvested balances on current accounts intended for accounting for client money under custodial agreements (bank investment account).

When carrying out transfers of pension savings to the Unified Accumulative Pension Fund, voluntary accumulation pension funds and banks servicing pension payment recipients, from the pension payment account of a voluntary accumulation pension fund, in accordance with a custodial agreement, the following accounting entries are made:

1) for the transfer of the amount from the bank investment account of a voluntary accumulation pension fund to the pension payment account of a voluntary accumulation pension fund:


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

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


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

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


Dr	2202	Uninvested balances on current accounts intended for accounting for client money under custodial agreements (pension payment account)
Cr	1052	Correspondent accounts in other banks
	2011	Correspondent accounts of the National Bank of the Republic of Kazakhstan
	2013	Correspondent accounts of other banks.

When placing money accepted based on a custodial agreement, receiving investment income (expense) and carrying out other operations with pension assets, in addition to the accounting entries provided for by this Instruction, accounting entries are made to the debit and/or credit of balance sheet accounts 1051 "Correspondent account in the National Bank of the Republic of Kazakhstan", 1052 "Correspondent accounts in other banks", 2011 "Correspondent accounts of the National Bank of the Republic of Kazakhstan", 2013 "Correspondent accounts of other banks" and credit and/or debit of balance sheet account 2202 "Uninvested balances on current accounts intended for accounting for client money under custodial agreements" respectively.

Paragraph 2. Accounting for pension assets accepted based on a custodial agreement and placed in securities

When placing pension assets of a voluntary accumulation pension fund and pension assets of the Unified Accumulative Pension Fund, which are under the discretionary management of an organization managing an investment portfolio, accepted based on a custodial agreement, in securities, the following accounting entries are made:

for the amount of acquisition of securities:


Debit	7401	Short-term government securities of the Republic of Kazakhstan
7403	Long-term government securities of the Republic of Kazakhstan
7404	Non-state issued 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 remuneration (coupon):


Debit	7712	Remuneration accrued by the previous holder of securities;

and, simultaneously:


Credit	7713	Other claims.


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

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


Debit	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
1052	Correspondent accounts in other banks
Credit	2012	Correspondent accounts of foreign central banks
2013	Correspondent accounts of other banks
2202	Uninvested balances on current accounts intended for accounting of client funds under custodial agreements (bank investment account).

Upon accrual of remuneration and/or dividends on securities purchased at the expense of pension assets accepted under a custodial agreement, the following accounting entry is made:


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

Upon revaluation of the cost of securities valued at fair value, purchased at the expense of pension assets accepted under a custodial agreement, the following accounting entries are made:

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


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

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


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

In the event that the cost of securities purchased at the expense of pension assets accepted under a custodial agreement is expressed in foreign currency, the following accounting entries are made:

1) upon an increase in the market exchange rate:


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

1) upon a decrease in the market exchange rate:


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

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


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

for the amount of purchased remuneration (coupon):


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

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

1) upon recognition of an impairment loss on securities:


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

2) upon restoration of a previously recognized impairment loss on securities:


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

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


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


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

for the amount of purchased remuneration:


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

Paragraph 3. Accounting for operations with pension assets placed

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

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


Debit	7406	Deposits in other banks.

Upon accrual of remuneration on the deposit placed in banks and the National Bank of the Republic of Kazakhstan, the following accounting entry is made:


Debit	7412	Accrued remuneration on deposits in other banks into which pension assets are placed.

In the event that the deposit in banks and the National Bank of the Republic of Kazakhstan is placed in foreign currency, the following accounting entries are made:

1) upon an increase in the market exchange rate:


Debit	7406	Deposits in other banks
7412	Accrued remuneration on deposits in other banks into which pension assets are placed;

2) upon a decrease in the market exchange rate:


Credit	7406	Deposits in other banks
7412	Accrued remuneration on deposits in other banks into which pension assets are placed.

Upon receipt of remuneration on the deposit placed in banks and the National Bank of the Republic of Kazakhstan, the following accounting entry is made:


Credit	7412	Accrued remuneration on deposits in other banks into which pension assets are placed.

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

1) upon recognition of an impairment loss on deposits:


Credit	7406	Deposits in other banks
7412	Accrued remuneration on deposits in other banks into which pension assets are placed;

2) upon restoration of a previously recognized impairment loss on deposits:


Debit	7406	Deposits in other banks
7412	Accrued remuneration on deposits in other banks into which pension assets are placed;

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

1) for the amount of the deposit:


Credit	7406	Deposits in other banks;

2) for the amount of remuneration:


Credit	7412	Accrued remuneration on deposits in other banks into which pension assets are placed.

Paragraph 4. Accounting for income and expenses from custodial activities

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


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

In accordance with the custodial agreement concluded between the unified accumulated pension fund, investment portfolio management organization, and the bank-custodian, within the timeframes determined by the bank-custodian's accounting policy, accrual of remuneration (income) for custodial services for the investment portfolio management organization, as well as accrual of commission expenses for money transfers and other expenses, is made, and the following accounting entry is executed:


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

Upon payment for services of professional participants in the securities market and other incurred expenses to be reimbursed by the investment portfolio management organization and the voluntary accumulated pension fund in accordance with the custodial agreement, the following accounting entry is made:


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

Upon reimbursement and payment by the investment portfolio management organization and the voluntary accumulated pension fund of expenses incurred by the bank-custodian to be reimbursed in accordance with the custodial agreement, as well as payment of accrued commission remuneration of the bank-custodian, the following accounting entry is made:


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

Upon delay by the investment portfolio management organization and the voluntary accumulated pension fund of payments on accrued remuneration, the following accounting entries are made:

for the amount of accrued but unpaid remuneration for services provided to the voluntary accumulated pension fund based on the custodial agreement:


Debit	1839	Overdue commission income from professional activities in the securities market
Credit	1819	Accrued commission income from professional activities in the securities market
1860	Other debtors in banking activities;

for the amount of penalty (fine, penalty):


Debit	1860	Other debtors in banking activities
Credit	4900	Penalty (fine, penalty).

Upon repayment of accrued overdue remuneration for services provided to the investment portfolio management organization and the voluntary accumulated pension fund based on the custodial agreement, as well as the accrued amount of penalty (fine, penalty), the following accounting entries are made:

1) for the amount of accrued overdue remuneration:


Debit	2202	Uninvested balances on current accounts intended for accounting of client funds under custodial agreements
Credit	1839	Overdue commission income from professional activities in the securities market;

2) for the amount of penalty (fine, penalty):


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

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

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

Chapter 18. Accounting by Islamic banks of operations on investment deposits

Paragraph 1. Accounting for operations on investment deposit

Upon acceptance by the bank of an investment deposit from an individual or legal entity under an investment deposit agreement, for the amount of money accepted under the investment deposit agreement, the following accounting entries are made:
on balance sheet accounts:


Debit	1001	Cash in cash desk
1051	Correspondent account in the National Bank of the Republic of Kazakhstan
1052	Correspondent accounts in other banks
Credit	2203	Current accounts of legal entities
2204	Current accounts of individuals
2205	Demand deposits of individuals
2211	Demand deposits of legal entities;

in the case of pooling client funds:


Debit	2203	Current accounts of legal entities
2204	Current accounts of individuals
2205	Demand deposits of individuals
2211	Demand deposits of legal entities
Credit	2245	Investment deposits;

on off-balance sheet accounts:


Debit	7801	Account for accounting of client funds by the bank
Credit	7831	Obligation on investment deposit.

Upon use by the bank of money accepted under the investment deposit agreement, the following accounting entry is made:


Debit	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
Credit	1051	Correspondent account in the National Bank of the Republic of Kazakhstan
1052	Correspondent accounts in other banks.

Upon receipt of money in the bank from assets acquired as a result of investing the investment deposit, the following accounting entry is made:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	2245	Investment deposits

Paragraph 2. Accounting for funds received under an investment deposit contract placed in refined precious metals

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


Dr	7802	Refined precious metals
Cr	7801	Account for accounting by the bank of clients' funds.

When revaluing refined precious metals at fair value with a frequency established by the bank's accounting policy, the following accounting entries are made:
if the fair value of refined precious metals exceeds their book value:


Dr	7802	Refined precious metals
Cr	7868	Income from revaluation of assets at fair value;

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


Dr	7887	Expenses from revaluation of assets at fair value
Cr	7802	Refined precious metals.

When accruing remuneration on a metal account in accordance with the metal account contract, the following accounting entry is made:


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

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


Dr	7801	Account for accounting by the bank of clients' funds
Cr	7807	Remuneration.

When selling refined precious metals, the following accounting entries are made:
for the cost of refined precious metals:


Dr	7801	Account for accounting by the bank of clients' funds
Cr	7802	Refined precious metals;

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


Dr	7801	Account for accounting by the bank of clients' funds
Cr	7863	Income from sale of assets;

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


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

Paragraph 3. Accounting for funds received under an investment deposit contract placed in Islamic securities

When placing funds received under an investment deposit contract into Islamic securities, the following accounting entries are made for the acquisition cost including transaction costs:
for the net cost of acquired Islamic securities (for the 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 accounting by the bank of clients' funds;

for the amount of the 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 accounting by the bank of clients' funds;

for the amount of the discount:


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

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


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

for the amount of discount amortization:


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

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


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

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


Dr	7801	Account for accounting by the bank of clients' funds
Cr	7807	Remuneration.

When revaluing acquired Islamic securities at fair value with a frequency established by the bank's accounting policy, the following accounting entries are made:
if the fair value of Islamic securities is higher than their book value:


Dr	7804	Islamic securities
Cr	7868	Income from revaluation of assets at fair value;

if the book value of Islamic securities is higher than their fair value:


Dr	7887	Expenses from revaluation of assets at fair value
Cr	7804	Islamic securities

With a frequency established by the bank's accounting policy, but no less frequently than the reporting date, the bank conducts an impairment test for Islamic securities. In the case of creating reserves (provisions) to cover losses from impairment of Islamic securities, the following accounting entry is made:


Dr	7889	Losses from asset impairment
Cr	7813	Reserves (provisions) to cover losses.

In the case of a decision by the authorized body of the bank to write off impaired Islamic securities from the created 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 created reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	7813	Reserves (provisions) to cover losses
Cr	7866	Income from restoration of reserves (provisions).

When selling Islamic securities after accruing declared remuneration, amortizing the premium (discount), and revaluing Islamic securities at fair value in accordance with paragraphs 307, 308, and 309 of the Instruction, the following accounting entries are made:
for the amount of unamortized 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 unamortized 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 cost of Islamic securities:


Dr	7801	Account for accounting by the bank of clients' funds
Cr	7804	Islamic securities;

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


Dr	7801	Account for accounting by the bank of clients' funds
Cr	7863	Income from sale of assets;

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


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

Paragraph 4. Accounting for funds received under an investment deposit contract and placed in trade finance operations as a trade intermediary providing a commercial credit

When carrying out trade finance as a trade intermediary by providing a commercial credit, the subject of which is a finished product, using funds received under an investment deposit contract, the following accounting entry is made:


Dr	7808	Inventories
	7809	Buildings, machinery, equipment, transport and other assets
	7810	Construction in progress (installation) of fixed assets
Cr	7801	Account for accounting by the bank of clients' funds.

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


Dr	7809	Buildings, machinery, equipment, transport and other assets
Cr	7810	Construction in progress (installation) of fixed assets.

When transferring the product to the client at the selling price including markup and concluding a contract on commercial credit with him, the following accounting entry is made:


Dr	7806	Claims on trade finance operations
Cr	7808	Inventories
	7809	Buildings, machinery, equipment, transport and other assets
	7832	Deferred income (for the amount of markup).

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


Dr	7832	Deferred income
Cr	7870	Income from trade finance operations.

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


Dr	7801	Account for accounting by the bank of clients' funds
Cr	7806	Claims on trade finance operations.

With a frequency established by the bank's accounting policy, but no less frequently than the reporting date, the bank conducts an impairment test for claims to clients on trade finance operations. In the case of creating reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	7889	Losses from asset impairment
Cr	7813	Reserves (provisions) to cover losses.

In the case of a decision by the authorized body of the bank to write off unpaid claims to clients on trade finance operations in the manner established by the internal documents of the bank, the following accounting entry is made:


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

In the case of redemption or improvement of the credit quality of claims to clients on trade finance operations, previously created reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	7813	Reserves (provisions) to cover losses
Cr	7866	Income from restoration of reserves (provisions).

Paragraph 5. Accounting for funds received under an investment deposit contract and placed in production and trade finance operations through participation in the charter capitals of legal entities and/or on partnership terms

When carrying out production and trade finance through participation in the charter capitals of legal entities and/or on partnership terms using funds received under an investment deposit contract, the following accounting entry is made:


Dr	7805	Equity interests
Cr	7801	Account for accounting by the bank of clients' funds.

When accruing income from participation in the charter capitals of legal entities with a frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	7806	Claims on trade finance operations
Cr	7864	Income from participation in the charter capital of a legal entity.

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


Dr	7801	Account for accounting by the bank of clients' funds
Cr	7806	Claims on trade finance operations.

With a frequency established by the bank's accounting policy, but no less frequently than the reporting date, the bank conducts an impairment test for equity interests 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 asset impairment
Cr	7813	Reserves (provisions) to cover losses.

In the case of a decision by the authorized body of the bank to write off impaired equity interests in the charter capitals of legal entities and/or on partnership terms from the created reserves (provisions) to cover losses from impairment, the following accounting entry is made:


Dr	7813	Reserves (provisions) to cover losses
Cr	7805	Equity interests
	7806	Claims on trade finance operations.

In the case of redemption or improvement of the credit quality of equity interests in the charter capitals of legal entities and/or on partnership terms, previously created reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	7813	Reserves (provisions) to cover losses
Cr	7866	Income from restoration of reserves (provisions).

When selling equity interests in the charter capitals of legal entities and/or on partnership terms, the following accounting entries are made:
for the cost of the equity interest:


Dr	7801	Account for accounting by the bank of clients' funds
Cr	7805	Equity interests;

in the case of arising income from the sale of the equity interest:


Dr	7801	Account for accounting by the bank of clients' funds
Cr	7863	Income from sale of assets;

in the case of arising expenses from the sale of the equity interest:


Dr	7883	Expenses from sale of assets
Cr	7805	Equity interests.

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

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


Dr	7809	Buildings, machinery, equipment, transport and other assets
Cr	7801	Account for accounting by the bank of clients' funds.

When accruing rental payments according to the terms of the leasing (rental) contract with a frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	7812	Accrued income from rent
Cr	7869	Income in the form of leasing (rental) payments.

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


Dr	7801	Account for accounting by the bank of clients' funds.
Cr	7812	Accrued income from rent.

When classifying the concluded leasing (rental) contract for accounting purposes as an operating lease, the acquired property is amortized with a frequency provided by the accounting policy by the following accounting entry:


Dr	7888	Depreciation charges on fixed assets
Cr	7809	Buildings, machinery, equipment, transport and other assets.

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


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

in addition to the accounting entry provided for in paragraph 330 of the Instruction, according to the terms of the leasing (rental) contract, the following accounting entry is made:


Dr	7801	Account for accounting by the bank of clients' funds
Cr	7811	Claims on assets transferred to leasing (rental).

With a frequency established by the bank's accounting policy, but no less frequently than the reporting date, the bank conducts an impairment test for claims under the leasing (rental) contract. When creating reserves (provisions) to cover losses from impairment of claims under the leasing (rental) contract, the following accounting entry is made:


Dr	7889	Losses from asset impairment
Cr	7813	Reserves (provisions) to cover losses.

In the case of a decision by the authorized body of the bank to write off impaired claims under the leasing (rental) contract from the created reserves (provisions) to cover losses from impairment, the following accounting entry is made:


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

In the case of redemption or improvement of the credit quality of claims under the leasing (rental) contract, previously created reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	7813	Reserves (provisions) to cover losses
Cr	7866	Income from restoration of reserves (provisions).

Paragraph 7. Accounting for the results of the use of funds received under an investment deposit contract

When accruing with a frequency established by the bank's accounting policy, income due to the client on the investment deposit in accordance with the terms of the investment deposit contract, the following accounting entries are made:


Dr	7881	Expenses related to the payment of remuneration on the 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 accounting by the bank of clients' funds;

in the case if clients' funds were 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 in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

When accruing with a frequency established by the bank's accounting policy, remuneration due to the bank for managing the client's funds in accordance with the terms of the contract, the following accounting entries are made:


Dr	7881	Expenses related to the payment of remuneration on the investment deposit
Cr	7834	Remuneration for managing the 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 remuneration due to the bank for managing the client's funds in accordance with the terms of the contract, the following accounting entries are made:


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

and simultaneously:


Dr	2245	Investment deposits
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Cr	1729	Accrued income 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 returned investment deposit:


Dr	7831	Obligations on investment deposits
Cr	7801	Account for accounting by the bank of clients' funds;

in the case if clients' funds were 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 in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

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


Dr	1553	Settlements with clients on investment deposit
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities

and simultaneously on off-balance sheet accounts for the amount of reduction of debt to the client and recognition of debt to the bank on account 7831 "Obligations on investment deposits":


Dr	7831	Obligations on investment deposits
Cr	7831	Obligations on investment deposits;

upon reimbursement of bank funds:


Dr	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1553	Settlements with clients on investment deposit.

In the case of the bank losing the right to remuneration in case of unprofitability of the investment deposit (absence of income as a result of the use of funds attracted under the investment deposit), the following accounting entries are made:


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

simultaneously:


Dr	7834	Remuneration for managing investment deposit
Cr	7871	Other income.

In the event that losses associated with the decrease in the value of assets into which the money of the investment deposit was invested arose due to the fault of the bank, in addition to the accounting entries provided for in paragraph 339 of the Instruction, the following accounting entries are made:


Dr	5921	Other expenses from banking activities
Cr	2245	Investment deposits
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities;

and simultaneously:


Dr	7801	Account for accounting of client funds by the bank
Cr	7871	Other income.

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

Upon acceptance by the bank of an investment deposit from an individual or legal entity under an investment deposit agreement for the amount of money accepted under the investment deposit agreement, the following accounting entries are made:


Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
Cr	2245	Investment deposits.

Upon accrual with the frequency established by the bank's accounting policy of income due to the client for the investment deposit in accordance with the terms of the investment deposit agreement, the following accounting entries are made:


Dr	5238	Expenses for payment of part of income on investment deposit
Cr	2729	Liabilities for payment of part of income on investment deposits

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


Dr	2729	Liabilities for payment of part of income on investment deposits
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

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


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

and simultaneously:


Dr	2245	Investment deposits
	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Cr	1729	Accrued income from investment deposit operations.

In the event of return of the investment deposit to the client, the following accounting entries are made:


Dr	2245	Investment deposits
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Chapter 20. Accounting by an Islamic bank of bank loan operations

Upon issuance of a bank loan, the following accounting entries are made:


Dr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients
Cr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

for the amount of discount arising in connection with the recognition of the loan at fair value:


Dr	1301	Overdraft loans on correspondent accounts of other banks
	1302	Short-term loans provided to other banks
	1303	Overnight loans provided to other banks
	1304	Long-term loans provided to other banks
	1411	Short-term loans provided to clients
	1417	Long-term loans provided to clients
	1429	Other loans provided to clients
Cr	1312	Discount on loans provided to other banks
	1434	Discount on loans provided to clients.

Bank loan agreements are reflected on off-balance sheet account 7339 "Various values and documents" at a conditional cost of 1 (one) tenge as follows:


Debit	7339	Various values and documents.

If, as security for the borrower's obligations, a pledge is accepted 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:


Debit	7250	Property accepted as security (pledge).

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


Dr	6075	Potential claims on accepted guarantees
Cr	6575	Potential decrease in claims on accepted guarantees.

Upon amortization of 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 from amortization of discount on loans provided to other banks
	4434	Income from amortization of discount on loans provided to clients.

Upon receipt of money towards repayment of the bank loan, the following accounting entry is made:


Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	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 the bank loan, the following accounting entries are made:
upon write-off of the value of the pledged item:


Credit	7250	Property accepted as security (pledge);

upon write-off of documents:


Credit	7339	Various values and documents;

upon write-off of the amount of the accepted guarantee:


Dr	6575	Potential decrease in claims on accepted guarantees
Cr	6075	Potential claims on accepted guarantees.

If at 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 the event that the bank loan agreement provides for the accrual of penalties (fines, late fees), for the amount of penalties (fines, late fees), the following accounting entry is made:


Dr	1879	Accrued penalties (fines, late fees)
Cr	2871	Account for charitable payments.

Upon receipt of the amount of penalties (fines, late fees) on the bank loan, the following accounting entry is made:


Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1879	Accrued penalties (fines, late fees).

Upon transfer of amounts of received penalties (fines, late fees) to a charitable organization, the following accounting entry is made:


Dr	2871	Account for charitable payments
Cr	2203	Current accounts of legal entities
	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Upon receipt of money towards repayment of overdue debt on the bank loan, the following accounting entry is made:


Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1306	Overdue debt of other banks on loans
	1424	Overdue debt of clients on loans.

Upon creation of reserves (provisions) to cover losses from impairment of bank loans, the following accounting entry is made:


Dr	5452	Expenses for formation of reserves (provisions) on loans and financial leasing provided to other banks
	5455	Expenses for formation of reserves (provisions) on loans and financial leasing provided to clients
Cr	1319	Reserves (provisions) on loans and financial leasing provided to other banks
	1428	Reserves (provisions) on loans and financial leasing provided to clients.

Upon repayment or improvement of the credit quality of the bank loan, previously formed reserves (provisions) are reduced and the following accounting entry is made:


Dr	1319	Reserves (provisions) on loans and financial leasing provided to other banks
	1428	Reserves (provisions) on loans and financial leasing provided to clients.
Cr	4952	Income from restoration of reserves (provisions) created for loans and financial leasing provided to other banks
	4955	Income from restoration of reserves (provisions) created for loans and financial leasing provided to clients.

In the event that the bank decides to write off from the balance sheet the unpaid overdue bank loan in the manner and time limits established by the internal documents of the bank, 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.

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


Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	4952	Income from restoration of reserves (provisions) created for loans and financial leasing provided to other banks
	4955	Income from restoration of reserves (provisions) created for loans and financial leasing provided to clients.

Chapter 21. Accounting by an Islamic bank of operations on financing trade activities as a commercial intermediary with the provision of a commercial credit

In the event that the condition of the commercial credit agreement provides for a condition of security of the client's obligations for payment of goods by pledge of money, for the amount of received money, the following accounting entry is made:


Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2799	Other prepayments.

The commercial credit agreement is reflected on off-balance sheet account 7339 "Various values and documents" at a conditional cost of 1 (one) tenge as follows:


Debit	7339	Various values and documents.

In the event that the subject of the commercial credit agreement is the acquisition of goods subject to manufacture (products of processing, new movable property, newly created real estate 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 acquired goods under the condition of delivery of the goods within the time frame determined by the agreement of the parties (delay in delivery):


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

as the manufacturer (producer) of the goods provides a report on completed works and payment for production (manufacturing) of the goods, as well as upon completion of production (manufacturing) 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 (installation) of fixed assets
Cr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
	1799	Other prepayments;

upon completion of production (manufacturing) of the goods:


Dr	1602	Other inventories
	1610	Long-term assets intended for sale
Cr	1651	Construction (installation) of fixed assets.

In the event of acquisition by the bank of goods, for the amount of 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 in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Upon transfer of goods to the client in accordance with the commercial credit agreement, the following accounting entries are made:


Dr	1426	Claims to the client on trade financing operations
Cr	1602	Other inventories
	1610	Long-term assets intended for sale
	2794	Income for future periods (for the amount of markup);

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


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

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


Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1426	Claims to the client on trade financing operations.

Upon allocation to income of the amount of markup with the frequency provided by the bank's accounting policy, the following accounting entry is made:


Dr	2794	Income for future periods
Cr	4426	Income related to receiving remuneration on trade financing operations.

If at the due date the client has not repaid the debt on the commercial credit, the following accounting entry is made:


Dr	1427	Overdue debt on trade financing operations
Cr	1426	Claims to the client on trade financing operations.

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


Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	1427	Overdue debt on trade financing operations.

With the frequency established by the bank's accounting policy, but no less frequently than the reporting date, the bank conducts an impairment test of claims under the commercial credit agreement. In the event of creation of reserves (provisions) to cover losses from impairment, the following accounting entry is made:


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

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


Dr	1428	Reserves (provisions) on loans and financial leasing provided to clients
Cr	1427	Overdue debt on trade financing operations.

In the event of repayment or improvement of the credit quality of claims under the commercial credit agreement, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	1428	Reserves (provisions) on loans and financial leasing provided to clients
Cr	4955	Income from restoration of reserves (provisions) created for loans and financial leasing provided to clients.

Chapter 22. Accounting by an Islamic bank of operations on financing production and trade activities by participating in the statutory capital of legal entities and/or on partnership terms

Upon financing production and trade activities by participating in the statutory capital of legal entities and/or on partnership terms (hereinafter - joint activity), the following accounting entries are made:
upon financing with money:


Dr	1473	Investments of the Islamic bank in production and trade activities
Cr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks;

upon financing by investing fixed assets of the bank:


Dr	1473	Investments of the Islamic bank in production and trade activities
Cr	1652	Land, buildings and structures
	1653	Computer equipment
	1654	Other fixed assets
	1658	Transport vehicles.

For the amount of the client's participation in the joint activity, the following accounting entries are made:


Dr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities
Cr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks.

Upon accrual of income from participation in the statutory capital of legal entities with the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	1756	Accrued income from other operations
Cr	4880	Income of the Islamic bank from financing production and trade activities.

Upon receipt of income from participation, the following accounting entry is made:


Dr	1001	Cash in cash desk
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts in other banks
Cr	2870	Other transit accounts.

Upon distribution of income (loss), the following accounting entries are made:
for the bank's income amount:


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

for the amount of income of the participant-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 sale by the client of its own share in the project to the bank, the following accounting entry is made, reflecting the acquisition by the bank of a share in the project:


Dr	1473	Islamic bank's investments in production and trade activities
Cr	2203	Current accounts of legal entities
	2204	Current accounts of individuals
	2205	Demand deposits of individuals
	2211	Demand deposits of legal entities.

In the event that the bank sells its own share in the project to the client, the following accounting entry is made, reflecting the bank's sale of its share in the project:


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

Chapter 23. Accounting by an Islamic bank for investment activities under leasing (rental) conditions

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


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

The leasing (rental) agreement is recorded on off-balance sheet account 7339 "Various valuables and documents" at a nominal value of 1 (one) tenge as follows:


Debit	7339	Various valuables and documents.

Upon accrual of rental payments in accordance with the terms of the leasing (rental) agreement with the frequency established by the bank's accounting policy, the following accounting entry is made:


Dr	1771	Accrued income of the Islamic bank on investment activities under rental conditions
Cr	4477	Income of the Islamic bank related to receiving remuneration on investment activities under rental conditions.

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


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

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


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

If the commercial credit agreement provides for the accrual of penalties (fines, late fees), accounting entries provided for in paragraphs 353 and 354 of the Instruction are made.
When classifying a concluded leasing (rental) agreement for accounting purposes as an operating lease, the acquired property is amortized with the frequency provided for by the accounting policy by the following accounting entry:


Dr	5785	Expenses on depreciation of fixed assets intended for lease
Cr	1696	Accrued depreciation on fixed assets intended for lease.

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


Dr	1305	Financial leasing to other banks
	1420	Financial leasing to clients
Cr	1656	Fixed assets intended for lease;

in addition to the accounting entry provided for in paragraph 383 of the Instruction, in accordance with the terms of the leasing (rental) agreement, the following accounting entry is made:


Dr	1001	Cash in the cash register
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at other banks
Cr	1305	Financial leasing to other banks
	1420	Financial leasing to clients;

in addition to the accounting entry provided for in paragraph 384 of the Instruction, the following accounting entry is made:


Dr	1309	Overdue debt of other banks on financial leasing
	1421	Overdue debt of clients on financial leasing
Cr	1305	Financial leasing to other banks
	1420	Financial leasing to clients.

Upon payment by the client of an overdue payment under the leasing (rental) agreement, the following accounting entry is made:


Dr	1001	Cash in the cash register
	1051	Correspondent account at the National Bank of the Republic of Kazakhstan
	1052	Correspondent accounts at other banks
Cr	1772	Overdue debt on investment activities under rental conditions
	1309	Overdue debt of other banks on financial leasing
	1421	Overdue debt of clients on financial leasing.

With the frequency established by the bank's accounting policy, but no less frequently than the reporting date, the bank conducts an impairment test for claims under the leasing (rental) 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 accounts receivable related to banking activities
	5452	Expenses on forming reserves (provisions) for loans and financial leasing provided to other banks
	5455	Expenses on forming reserves (provisions) for loans and financial leasing provided to clients
Cr	1877	Reserves (provisions) for accounts receivable related to banking activities
	1319	Reserves (provisions) for loans and financial leasing provided to other banks
	1428	Reserves (provisions) for loans and financial leasing provided to clients

In the event of a decision by the authorized body of the bank to write off unpaid overdue claims under the leasing (rental) agreement, the following accounting entry is made:


Dr	1877	Reserves (provisions) for accounts receivable related to banking activities
	1319	Reserves (provisions) for loans and financial leasing provided to other banks
	1428	Reserves (provisions) for loans and financial leasing provided to clients
Cr	1772	Overdue debt on investment activities under rental conditions
	1309	Overdue debt of other banks on financial leasing
	1421	Overdue debt of clients on financial leasing.

In the event of repayment or improvement of the credit quality of claims under the leasing (rental) agreement, previously formed reserves (provisions) to cover losses from impairment are reduced by the following accounting entry:


Dr	1877	Reserves (provisions) for accounts receivable related to banking activities
	1319	Reserves (provisions) for loans and financial leasing provided to other banks
	1428	Reserves (provisions) for loans and financial leasing provided to clients
Cr	4953	Income from restoration of reserves (provisions) created for accounts receivable related to banking activities
	4952	Income from restoration of reserves (provisions) created for loans and financial leasing provided to other banks
	4955	Income from restoration of reserves (provisions) created for loans and financial leasing provided to clients.

Chapter 24. Final Provisions

Issues not regulated by this Instruction are resolved in the manner provided for by the legislation of the Republic of Kazakhstan on accounting and financial reporting and international financial reporting standards.

Lineage: Amended

Timeline