Resolution of the Board of the National Bank of the Republic of Kazakhstan No. 270 on Approval of the Rules for Organizing Accounting

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«ҚАЗАҚСТАН РЕСПУБЛИКАСЫНЫҢ ҰЛТТЫҚ БАНКІ»		REPUBLICAN
		STATE INSTITUTION
RESPUBLICALY
MEMLEKETTIK MEKEMESI		"NATIONAL BANK OF THE REPUBLIC OF KAZAKHSTAN"
BASQARMASYNYN		RESOLUTION OF THE
QAULYSY		BOARD
24 August 2012		No. 270
Almaty city		city of Almaty

Approval of the Rules for Organizing Accounting

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

Footnote. Preamble in the edition of the Resolution of the Board of the National Bank of RK dated January 28, 2016 No. 6 (enters into force after the expiration of ten calendar days from the day of its first official publication); dated August 27, 2018 No. 184 (enters into force after the expiration of ten calendar days from the day of its first official publication); dated December 19, 2022 No. 122 (enters into force from January 1, 2023); in the edition of the Resolution of the Board of the National Bank of RK dated December 24, 2025 No. 105 (enters into force from January 1, 2026).

Approve the attached Rules for Organizing Accounting.

This resolution enters into force after the expiration of ten calendar days from the day of its first official publication.

Chairman
National Bank	G. Marchenko

Approved by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated August 24, 2012 No. 270

Rules for Organizing Accounting

Chapter 1. General Provisions

Footnote. Chapter 1 in the edition of the Resolution of the Board of the National Bank of RK dated December 19, 2022 No. 122 (enters into force from January 1, 2023).

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

Footnote. Paragraph 1 in the edition of the Resolution of the Board of the National Bank of RK dated January 28, 2016 No. 6 (enters into force after the expiration of ten calendar days from the day of its first official publication); dated August 27, 2018 No. 184 (enters into force after the expiration of ten calendar days from the day of its first official publication); dated September 21, 2020 No. 108 (enters into force from December 16, 2020); dated December 19, 2022 No. 122 (enters into force from January 1, 2023); in the edition of the Resolution of the Board of the National Bank of RK dated December 24, 2025 No. 105 (enters into force from January 1, 2026).

Paragraphs 2 and 3 of Chapter 4 of the Rules do not apply to second-tier banks, organizations carrying out certain types of banking operations, and branches of banks - non-residents of the Republic of Kazakhstan.

Second-tier banks, branches of banks - non-residents of the Republic of Kazakhstan, and organizations carrying out certain types of banking operations, when conducting cash operations, are guided by the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated November 29, 2019 No. 231 "On Approval of the Rules for Conducting Cash Operations and Collection Operations for Banknotes, Coins, and Valuables in Second-Tier Banks, Branches of Banks - Non-Residents of the Republic of Kazakhstan, the National Postal Operator, and Legal Entities Whose Exclusive Activity is the Collection of Banknotes, Coins, and Valuables" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 19680).

Footnote. Paragraph 2 in the edition of the Resolution of the Board of the National Bank of RK dated December 19, 2015 No. 238 (enters into force after the expiration of ten calendar days from the day of its first official publication), dated September 21, 2020 No. 108 (enters into force from December 16, 2020); dated December 19, 2022 No. 122 (enters into force from January 1, 2023).

2-1. The action of paragraphs 4, 5, and 6 of Chapter 4 of the Rules does not extend to legal entities carrying out activities exclusively through exchange offices based on a license of the National Bank of the Republic of Kazakhstan for foreign currency exchange operations.

Requirements of the Rules for organizing accounting related to the separation of the organization's functions into front-office, middle-office (if any), and back-office do not apply to legal entities created in the organizational and legal form of a limited liability partnership.

Footnote. Chapter 1 supplemented by paragraph 2-1 in accordance with the Resolution of the Board of the National Bank of RK dated December 19, 2022 No. 122 (enters into force from January 1, 2023).

3. For the purposes of the Rules, the following terms are used:
   monetary document – a document showing the movement of money, using which cash operations are accounted for; 1-1) accounting data reporting – reporting formed by a branch of a bank - non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, a branch of an insurance broker - non-resident of the Republic of Kazakhstan; Footnote. Paragraph 3 supplemented by subparagraph 1-1) in accordance with the Resolution of the Board of the National Bank of RK dated September 21, 2020 No. 108 (enters into force from December 16, 2020). general ledger – a book used for summarizing analytical accounting data, mutual verification of the correctness of entries made on individual accounts, and for preparing financial reporting or accounting data reporting; Footnote. Subparagraph 2) in the edition of the Resolution of the Board of the National Bank of RK dated September 21, 2020 No. 108 (enters into force from December 16, 2020). fixed assets – intangible assets, as well as long-term assets that are intended to be used in the course of the organization's activity for more than one year; back-office – a subdivision of the organization whose main function is the registration and/or verification of completed operations in auxiliary accounting based on primary documents received from the front-office and/or entered into the information system automatically; cash book – accounting statements reflecting operations with banknotes, coins, and valuables; materially responsible person – a person bearing full material responsibility for the safety of property entrusted to them in accordance with their position, a contract on full material responsibility, and who is not subject to inclusion in the composition of commissions and working groups during the inventory of the organization's property and liabilities assigned to them; middle-office – a subdivision of the organization ensuring the collection and assessment of information necessary for conducting operations, risk assessment, control over compliance with limits and standards, administration of completed transactions for compliance with the completeness of information entered in the information system; operational day – a period during which operations are conducted, registration, collection, and generalization of information about operations performed by the organization, processing of primary documents, and summarization of results reflected in accounting registers; synthetic accounting – grouping of analytical accounting data by balance sheet accounts corresponding to the standard chart of accounts; analytical accounting – detailed accounting of the organization, which is maintained based on primary documents on personal or other analytical accounting accounts grouping detailed information about all operations on synthetic accounting accounts, or which is maintained based on a transaction concluded by the organization in the corresponding
   module of the information system; inventory – verification of the correspondence of actual presence and condition of assets, liabilities to accounting and off-balance sheet accounting data;

12. standard chart of accounts – Standard Charts of Accounts for Accounting, approved by Resolutions of the Board of the National Bank of the Republic of Kazakhstan:
    dated September 22, 2008 No. 79 "On Approval of the Standard Chart of Accounts for Accounting for Certain Subjects of the Financial Market of the Republic of Kazakhstan" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 5348); dated January 31, 2011 No. 3 "On Approval of the Standard Chart of Accounts for Accounting in Second-Tier Banks, Mortgage Organizations, the Joint Stock Company "Bank for Economic Development of Kazakhstan," and Branches of Banks - Non-Residents of the Republic of Kazakhstan" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 6793); dated December 22, 2017 No. 251 "On Approval of the Standard Chart of Accounts for Accounting for Insurance (Reinsurance) Organizations, Mutual Insurance Societies, and Branches of Insurance (Reinsurance) Organizations - Non-Residents of the Republic of Kazakhstan and Amendments and Additions to Some Regulatory Legal Acts of the Republic of Kazakhstan on Issues of Accounting" (registered in the Registry of State Registration of Regulatory Legal Acts under No. 16390); Footnote. Subparagraph 12) in the edition of the Resolution of the Board of the National Bank of RK dated September 21, 2020 No. 108 (enters into force from December 16, 2020); dated March 15, 2021 No. 28 (enters into force after the expiration of ten calendar days from the day of its first official publication); dated December 24, 2024 No. 85 (enters into force after the expiration of ten calendar days from the day of its first official publication). front-office – a subdivision of the organization whose main function is concluding transactions with the organization's clients.

Chapter 2. Organization of the Accounting Department Work

Footnote. Chapter 2 in the edition of the Resolution of the Board of the National Bank of RK dated December 19, 2022 No. 122 (enters into force from January 1, 2023).

Paragraph 1. General Provisions

The head of the accounting department (hereinafter – chief accountant) is a должностное лицо (official) ensuring the maintenance of accounting, preparation and submission of financial reporting, formation of accounting policy, preparation of other internal documents on accounting issues, as well as their submission to the head (or person replacing him/her) of the organization or another management body for approval.

In case of transfer on a contractual basis of the maintenance of accounting and preparation of financial reporting to an accounting or auditing organization or a professional accountant, or in case of leadership personally maintaining accounting, the management of a legal entity carrying out activities exclusively through exchange offices based on a license of the National Bank of the Republic of Kazakhstan for foreign currency exchange operations ensures compliance with the requirements of these Rules.

Footnote. Paragraph 2 in the edition of the Resolution of the Board of the National Bank of RK dated December 19, 2022 No. 122 (enters into force from January 1, 2023).

4-1. The chief accountant of a branch of a bank - non-resident of the Republic of Kazakhstan, a branch of an insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, a branch of an insurance broker - non-resident of the Republic of Kazakhstan is an official ensuring the maintenance of accounting, preparation and submission of accounting data reporting, preparation of internal documents on accounting issues, as well as their submission to the head (or person replacing him/her) of the bank - non-resident of the Republic of Kazakhstan, insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, insurance broker - non-resident of the Republic of Kazakhstan or another management body for approval.

Footnote. Paragraph 1 supplemented by paragraph 4-1 in accordance with the Resolution of the Board of the National Bank of RK dated September 21, 2020 No. 108 (enters into force from December 16, 2020).

5. Functional duties of the chief accountant are defined in his job description, approved by the head (or person replacing him/her) or another management body of the organization or the head (or person replacing him/her) of the branch of a bank - non-resident of the Republic of Kazakhstan, branch of an insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, branch of an insurance broker - non-resident of the Republic of Kazakhstan.

Footnote. Paragraph 5 in the edition of the Resolution of the Board of the National Bank of RK dated September 21, 2020 No. 108 (enters into force from December 16, 2020).

6. The chief accountant reports directly to the head (or person replacing him/her) of the organization or branch of a bank - non-resident of the Republic of Kazakhstan, branch of an insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, branch of an insurance broker - non-resident of the Republic of Kazakhstan or his deputy.

Footnote. Paragraph 6 in the edition of the Resolution of the Board of the National Bank of RK dated September 21, 2020 No. 108 (enters into force from December 16, 2020).

7. The functions of the chief accountant of the organization are:

1. ensuring the organization of accounting of the organization;
2. ensuring the formation of the organization's accounting policy;
3. ensuring the development of internal documents of the organization on the maintenance of accounting of operations performed and preparation of financial reporting, based on the organization's accounting policy;
   3-1) ensuring the development of internal documents of the branch of a bank - non-resident of the Republic of Kazakhstan, branch of an insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, branch of an insurance broker - non-resident of the Republic of Kazakhstan on the maintenance of accounting of operations performed and preparation of accounting data reporting, based on the accounting policy of the bank - non-resident of the Republic of Kazakhstan, insurance (reinsurance) organization - non-resident of the Republic of Kazakhstan, insurance broker - non-resident of the Republic of Kazakhstan; Footnote. Paragraph 7 supplemented by subparagraph 3-1) in accordance with the Resolution of the Board of the National Bank of RK dated September 21, 2020 No. 108 (enters into force from December 16, 2020).
4. ensuring the relevance of the content of internal documents of the organization on the organization and maintenance of accounting, preparation of financial reporting and accounting data reporting to the requirements of the legislation of the Republic of Kazakhstan on accounting and financial reporting, international financial reporting standards, and other regulatory legal acts of the Republic of Kazakhstan;
   Footnote. Subparagraph 4) of paragraph 7 in the edition of the Resolution of the Board of the National Bank of RK dated September 21, 2020 No. 108 (enters into force from December 16, 2020).
5. ensuring timely and accurate reflection and/or verification in accounting and financial reporting, accounting data reporting of all operations performed by the organization, as well as their results by coordinating their business processes taking into account the specifics of the organization's activity;
   Footnote. Subparagraph 5) of paragraph 7 in the edition of the Resolution of the Board of the National Bank of RK dated September 21, 2020 No. 108 (enters into force from December 16, 2020).
6. exercising a control function in the maintenance of accounting and preparation of financial reporting and accounting data reporting, by preparing instructions on the procedure for performance, documentation, and accounting of operations that are mandatory for all subdivisions;
   Footnote. Subparagraph 6) of paragraph 7 in the edition of the Resolution of the Board of the National Bank of RK dated September 21, 2020 No. 108 (enters into force from December 16, 2020).
7. ensuring the organization's work on the complete and timely preparation and submission of financial reporting, accounting data reporting;
   Footnote. Subparagraph 7) of paragraph 7 in the edition of the Resolution of the Board of the National Bank of RK dated September 21, 2020 No. 108 (enters into force from December 16, 2020).
8. ensuring the correspondence of synthetic accounting data to analytical accounting data;
   ensuring the safety of accounting documents, their documentation, and transfer in the established order to the archive;
9. control over the safety of data in electronic form;
   consideration and coordination of proposals for automation of accounting and its improvement; ensuring the development of rules for conducting inventory in the organization; other functions provided for by the job description of the chief accountant and internal documents of the organization.

8. The functions of an employee of the accounting department of the organization (branch, representative office), except for the chief accountant of the organization, (hereinafter – accountant), in accordance with the internal documents of the organization are:

1. execution of instructions and orders of the chief accountant of the organization or person replacing him/her, in accordance with the internal documents of the organization;
2. preparation of a list of primary documents formed on paper and in electronic form, their submission for coordination to the chief accountant and, if necessary, to another person of the organization in accordance with the internal documents of the organization;
3. ensuring proper documentation and safety of primary documents;
4. ensuring the availability of specimen signatures, electronic digital signatures;
5. other functions provided for by internal documents of the organization.

Footnote. Paragraph 8 in the edition of the Resolution of the Board of the National Bank of RK dated December 19, 2022 No. 122 (enters into force from January 1, 2023).

The head (or person replacing him/her) of the organization and/or the chief accountant or another management body determine persons authorized to authorize the reflection of operations in the organization's information system, sign documents of the organization, including using an electronic digital signature.

Paragraph 2. Procedure for Acceptance and Transfer of Duties

Upon release of a materially responsible person, including the chief accountant, from office, the transfer of duties (documents related to the performance of functional duties of the official, as well as property, stamps, seals, and others) to the newly appointed materially responsible person (or, in their absence, to an employee appointed by order of the head (or person replacing him/her) of the organization, or the chief accountant) is carried out in the manner established by the Rules and internal documents of the organization.

Upon release from office of the chief accountant, the transfer of duties is carried out to the newly appointed chief accountant or to the head (or person replacing him/her) of the organization.

The head (or person replacing him/her) of the organization or another management body approves the list of persons (materially responsible and holding managerial positions) whose release from office requires the acceptance and transfer of duties (hereinafter – officials).

To carry out the acceptance and transfer of duties, a commission for the acceptance and transfer of duties is created based on an order of the head (or person replacing him/her) of the organization (branch, representative office) or another management body (hereinafter – commission). The secretary of the commission is an employee of the organization appointed by order of the head (or person replacing him/her) of the organization.

Acceptance and transfer of duties and obligations from one person to another are carried out based on an order of the head (or person replacing him/her) of the organization (branch, representative office) or another management body containing:

1. information about persons transferring and accepting duties;
2. the date as of which the acceptance and transfer of duties is carried out;
3. deadlines for acceptance and transfer of duties, not exceeding one month;
4. composition of the commission.

Until a person authorized to sign accounting documents is determined, in accordance with paragraph 9 of the Rules, the person transferring duties signs under the control of the person accepting duties.

14. As a result of the acceptance and transfer of duties, the secretary of the commission draws up an act of acceptance and transfer of duties, signed by the accepting and transferring parties, members of the commission, and the chairman of the commission. The act of acceptance and transfer of duties indicates the list of documents attached to it. The act of acceptance and transfer of duties is drawn up in no less than two copies. One copy of the act of acceptance and transfer of duties is transferred to the person transferring duties, the second copy of the act of acceptance and transfer of duties remains with the organization. If necessary, the organization draws up an act of acceptance and transfer of duties in more than two copies.

Functions of the commission for the acceptance and transfer of duties are:

1. organization of the acceptance and transfer of duties;
2. ensuring the preparation of acts of acceptance and transfer of duties;
3. consideration of written explanations obtained from persons who, at the time of acceptance and transfer of duties, had shortages, surpluses, damage to property, or other violations, and indication in the act of acceptance and transfer of duties of proposals for their settlement;
4. verification of the results of inventory conducted on the date of acceptance and transfer of duties;
5. verification of documents submitted for consideration by the commission by the official transferring duties;
6. verification of the reliability of the organization's balance sheet and income statement, as well as all available breakdowns to them on the date of acceptance and transfer of duties, in the case of acceptance and transfer of duties of the accounting department;
7. other functions provided for by internal documents of the organization.

16. Documents that have passed verification are signed by members of the commission, as well as by persons surrendering and accepting duties, and transferred for consideration to the chairman of the commission.

17. The chairman and members of the commission ensure the completeness, reliability, and timeliness of providing documents for acceptance and transfer of duties within their competence.

18. Acceptance and transfer of duties is considered completed after approval of the act of acceptance and transfer of duties by the head (or person replacing him/her) of the organization (branch, representative office) or another management body.

Chapter 3. Maintenance of Accounting Documentation

Footnote. Chapter 3 in the edition of the Resolution of the Board of the National Bank of RK dated December 19, 2022 No. 122 (enters into force from January 1, 2023).

Paragraph 1. General Provisions

The organization ensures the availability of an approved list, forms, procedures, and deadlines for the preparation and storage of primary documents and accounting registers, as well as the main rules for document flow within the organization, taking into account the approved business processes of operations carried out by the organization.

Accounting entries for all operations of the organization are made on the basis of primary documents, in compliance with chronological sequence. Primary documents are prepared on paper and/or in electronic form. Accounting entries with past or future dates are not made. In an information system, automatic accounting entries are allowed on the basis of concluded transactions.

Footnote. Paragraph 20 in the edition of the Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

When storing primary documents in electronic form, without saving copies on paper, the organization ensures the presence of an internal document regulating the procedure for ensuring the safety and accessibility of electronic documents. At the same time, the identity of information about transactions received electronically from systems used by the front office and transactions reflected in accounting is ensured.

Requirements of documentary nature, brevity, and clarity of records, as well as mutual control of records, are imposed on accounting documentation.

Signatures (electronic digital signatures) on primary documents and other accounting documentation correspond to sample signatures and electronic digital signatures.

24. Internal documents of the organization regulate:

• the procedure for assigning the duties of the chief accountant to another person during the absence of the chief accountant;
• requirements for the documentary processing of operations and events carried out by the central office, branches, and other subdivisions of the organization;
• rules for conducting the acceptance and transfer of duties, taking into account the features of the existing organizational structure of the organization;

4. the procedure for ensuring the safety and accessibility of electronic documents when storing primary documents in electronic form, without saving copies on paper, ensuring the identity of information about transactions received electronically from the front office system and transactions reflected in accounting;
5. the procedure for correcting errors in primary documents;
6. the procedure for work and distribution of functions of the front office, middle office, and back office;
7. the procedure and period for storing primary documents, financial reporting, reporting on accounting data, accounting policy, and other accounting documents;
   Footnote. Subparagraph 7) of paragraph 24 in the edition of the Resolution of the Board of the National Bank of the RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020).
8. the procedure for the cashier to accept (issue) cash by receipt (expense) order;
9. forms and requirements for filling out cash primary documents, the procedure for filling in, making corrections, and storing cash books;
10. the procedure for settling cash overages and shortages;
11. the procedure for storing cash, checks, strict accountability forms, and other valuables;
12. the procedure for performing the duties of the cashier, the procedure for transferring duties to another person during the absence of the cashier;
13. the procedure for carrying out planned and unplanned inventories;
14. the procedure for conducting audits (mandatory and unscheduled) of the cash register, including the mandatory reflection of the procedure:

• creation of a commission to conduct the audit;
• determination of the head of the commission for conducting the audit with disclosure of his functional duties;
• involvement of persons not working in the audited organization in conducting audits;
• settlement of shortages or overages of money and other valuables;
• storage of audit materials;

15. other issues of organizing accounting.

Paragraph 2. Primary Documents

Primary documents developed by the organization independently contain the mandatory details provided for by the Law on Accounting. Additional details are included in primary documents depending on the nature of the operation or event, the method of processing accounting information, and other factors.

Making corrections to cash and bank primary documents is not allowed. Corrections to other primary documents are made with the agreement of the participants in the transactions, which is confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.

The front office and middle office (in the presence of a middle office) ensure the transfer of the full package of primary documents to the back office, including in the event of a change in the parameters of a previously completed operation. When changing the parameters of a previously completed operation, all supporting primary documents are transferred to the back office no later than the end of the day in which the specified change occurred.

At the end of each business day, the back office and front office and middle office (in the presence of a middle office) carry out an obligatory reconciliation of the quantity and amounts of concluded and reflected in accounting operations in the manner established by the internal documents of the organization.

In the presence of interaction of system components with external information sources used to conduct operations (payments, revaluation, purchase (sale) of securities, etc.), reconciliation of the equality of transmitted (accepted) information is ensured in the manner established by the internal documents of the organization.

Footnote. Paragraph 28 in the edition of the Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Information contained in primary documents and entered into the organization's information system is accumulated and systematized in accounting registers used in the organization's information system. In the absence of information systems, information is contained in primary documents, accounting registers, and analytical accounting.

Operations are reflected in accounting registers in chronological sequence and grouped by corresponding accounting accounts at the level of analytical accounting.

Paragraph 3. Storage of Accounting Documents

The organization ensures operational (in cases where it is necessary to use certain materials), temporary (long-term), and permanent storage of documents.

Authorized organizations ensure the storage of primary documents for operations carried out during the day in the cash register until the end of the business day, with subsequent transfer to the archive.

Footnote. Paragraph 31 in the edition of the Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

The management of the organization ensures the organization of operational storage of documents and the establishment of a person (or persons) – for separate areas of activity, responsible (responsible) for the formation of documents subject to special accounting and storage.

Reorganized organizations ensure the acceptance and transfer of duties and documents subject to storage in the established manner.

Information on the acceptance and transfer of duties and documents is reflected in the materials on the completion of the reorganization of the organization.

Primary documents are withdrawn only in cases provided for by the legislation of the Republic of Kazakhstan.

The person responsible for the formation of documents subject to special accounting and storage ensures the availability of information about the date, time of withdrawal, the list of primary documents, and the details (surname, first name, patronymic, ID number, place of work) of the person who withdrew the documents and a copy of the document on the basis of which the withdrawal was carried out.

36. In the event of loss (theft, damage, destruction, etc.) or death (fire, flooding, natural disaster, etc.) of documents, the head (or the person acting on his behalf) of the organization appoints a commission to investigate the causes of their loss or death and to identify guilty persons. Based on the results of the commission's work, an act is drawn up, which is approved by the head (or the person acting on his behalf) of the organization. The act details: the place and causes of the incident, the nature of external damage, lists the lost (damaged) documents, and indicates the persons responsible for the safety of primary documents. Persons responsible for the safety of primary documents provide the commission with written explanations of the incident. A copy of the act is sent to the head (or the person acting on his behalf) of the organization or to the founders. In the event of loss of a document, the head ensures its restoration.

37. The head (or the person acting on his behalf) of the organization and the employee responsible for the storage of documents ensure the correct organization of the maintenance and storage of the organization's documents in accordance with the internal documents of the organization agreed upon with the chief accountant. In the event of maintenance and storage of documents on electronic media, the head (or the person acting on his behalf) of the organization and the head of the information technology department ensure their storage.

Footnote. Paragraph 31 in the edition of the Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Chapter 4. Organization of Accounting

Footnote. Chapter 4 in the edition of the Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Paragraph 1. General Provisions

38. Accounting of the organization is carried out in accordance with the scheme of organizing accounting in the form established in the appendix to the Rules, as follows:

1. detailed accounting of all operations carried out by the organization is reflected only on the basis of primary documents on analytical accounting accounts;
2. information contained in accepted primary documents is accumulated and systematized in accounting registers;
3. data of analytical accounting are grouped by synthetic accounting accounts;
4. data of synthetic accounting are reflected in the general ledger or database;
5. financial reporting and reporting on accounting data are formed on the basis of information from the general ledger or database.
   Footnote. Subparagraph 5) of paragraph 38 in the edition of the Resolution of the Board of the National Bank of the RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020).

39. The organization of accounting is carried out by ensuring a clear construction of document flow, correct, timely, and reliable reflection of all operations and events in accounting, and timely and quality control.

39-1. In accounting, depending on the object of accounting, active, passive, and active-passive accounts are used, as well as contra and counter-passive accounts intended to clarify the balance of active and passive accounts, respectively.

Active accounts are accounting accounts intended for accounting for property (assets).

Passive accounts are accounting accounts intended for accounting for sources of formation of assets (passives) and obligations to third parties.

Accounting accounts intended for simultaneous accounting of assets and sources of their formation are active-passive accounts.

An account used to clarify (adjust) the balance of the main active account is a contra account.

An account intended to clarify (adjust) the amounts of sources of formation of assets accounted for on a passive account is a counter-passive account.

Debit balances on passive accounts and credit balances on active accounts are not formed.

Footnote. Paragraph 1 is supplemented by paragraph 39-1 in accordance with the Resolution of the Board of the National Bank of the RK dated 19.12.2022 No. 122 (enters into force from January 1, 2023).

Upon acceptance (transfer) of assets and/or obligations of other organizations (to other organizations) on the basis of primary documents, data import into the accounting information system is performed.

Paragraph 2. Organization of Accounting for Cash Operations

Each cash operation, including replenishment of the cash register, transfer of money between cash registers of the organization, is registered either in the receipt cash book or in the expense cash book. Receipt and expense cash books are kept both on paper and in electronic form.

When keeping cash books in electronic form, without saving copies on paper, the organization ensures the presence of an internal document confirming the safety and accessibility of electronic cash books, the equality of totals reflected in the cash books at the end of the previous business day and at the beginning of the next business day, as well as the equality of the sum of balances of all cash registers of the organization with the amounts reflected in accounting.

If necessary, the internal documents of the organization establish a limit on balances in various cash registers.

After counting (counting) cash, the balance at the end of the business day is shown in the cash book, and the responsible cashier performs a reconciliation with the department responsible for maintaining accounting for cash operations.

Receipt of cash is made by a receipt cash order (hereinafter – receipt order), signed by the official(s) determined by the head (or the person acting on his behalf) of the organization, the cashier, and the person depositing the cash. The person depositing the cash is issued a receipt (which is a detachable part of the receipt order) signed by the official and the cashier.

Footnote. Paragraph 45 in the edition of the Resolution of the Board of the National Bank of the RK dated 29.06.2018 No. 132 (enters into force after the expiration of ten calendar days from the day of its first official publication).

Receipt into the cash register of other valuables is documented using forms established by the internal documents of the organization. Other valuables include, among others, originals of title documents (acts on land use rights, real estate documents, etc.), as well as permit documents (licenses, patents, etc.).

Issuance of cash from the cash register is made by an expense cash order (hereinafter – expense order), signed by the official(s) determined by the head (or the person acting on his behalf) of the organization, the cashier, and the person receiving the cash.

All receipt and expense orders are registered by the accounting service in a journal of registration of receipt and expense cash documents before being transferred to the cash register, which is opened separately for receipt and expense cash documents.

Payment of wages, payment of temporary disability benefits, scholarships, bonuses when issuing money is made by the cashier based on payment vouchers without issuing an expense order for each recipient.

One expense order is drawn up for the total amount of wages issued, the date and number of which is indicated on each payment voucher.

One-time issuances of cash for wages to individual persons are made by expense orders.

Upon receiving receipt and expense orders or documents replacing them, the cashier checks:

• the presence and authenticity of the signature of the official(s) determined by the head (or the person acting on his behalf) of the organization on the documents;

2. the correctness of the documentation;
3. the presence of attachments listed in the documents.

In the event of non-compliance with one of the requirements of paragraph 52 of the Rules, the cashier returns the documents to the accounting service for proper documentation.

54. Receipt and expense orders or documents replacing them are subject to obligatory cancellation by stamp or handwritten signature "Received" or "Paid" with the indication of the day, month, and year.

55. For cash settlements, the organization keeps a cash book for each cash register separately. Cash books are numbered and sealed. The number of sheets in the cash book is certified by the signatures of the head (or the person acting on his behalf) and the chief accountant of the organization (branch, representative office).

Footnote. Paragraph 55 in the edition of the Resolution of the Board of the National Bank of the RK dated 29.06.2018 No. 132 (enters into force after the expiration of ten calendar days from the day of its first official publication).

Entries in the cash book are made by the cashier immediately after receiving or issuing cash for each order or document replacing it. Every day, at the end of the working day, the cashier calculates the totals of operations for the day, shows the balance of cash in the cash register, and transfers the cashier's report (the second detachable sheet of entries in the cash book for the day) to the accounting service with the attachment of receipt and expense cash documents against a receipt in the cash book. At the same time, the cashier reconciles the balance of cash in the cash register according to accounting data with the actual presence of money.

57. The correctness and timeliness of keeping the cash book is controlled by the chief accountant of the organization (branch, representative office).

Paragraph 3. Cash Audit

58. A mandatory audit of the cash register is carried out within the timeframes established by the head (or the person acting on his behalf) of the organization, but no less than once a year. An unscheduled audit of the cash register with the recalculation of all cash and other valuables located in the cash register is carried out no less than once a year.

59. A cash audit is carried out in the following cases:

1. upon replacement of officials responsible for the safety of valuables located in the cash register;
2. upon temporary replacement of officials responsible for the safety of valuables located in the cash register.

60. Conducting audits and checks of valuables in the organization is carried out without disrupting the usual cash service for the organization's clients. The head of the audit ensures the correct organization and execution of the rules for conducting audits.

61. The audit act drawn up is signed by all employees who participated in the audit and by officials responsible for the safety of cash and valuables.

62. The audit act and its attachments indicate the following data:

1. the amounts of money and valuables accounted for on the day of the audit according to accounting and in cash books;
2. the actual amount of valuables;
3. overages and shortages of money and valuables detected during the audit;
4. the correctness of the documentation of cash documents, keeping of cash books, and other primary documents;
5. the presence of keys and stamps, as well as information on the accounting of the issuance and surrender of keys, seals, stamps, and seals;
6. special remarks.

63. When conducting an audit in connection with the replacement or temporary replacement of officials responsible for the safety of cash and valuables, a record of the transfer of money and valuables located in the cash register, keys, and seals from the cash register is made in the audit act.

64. Signing documents related to the storage of money and valuables and the completion of operations with them is carried out by the person surrendering the money and valuables after the completion of the audit and the signing of the audit act.

65. The results of the audit are reflected in accounting and financial reporting, reporting on accounting data for the period in which the audit was completed. Discrepancies identified during the cash audit are recognized as income in the event of overages, and as expenses in the event of shortages.

Footnote. Paragraph 65 in the edition of the Resolution of the Board of the National Bank of the RK dated 21.09.2020 No. 108 (enters into force from 16.12.2020).

Paragraph 4. Organization of Accounting for Operations with Bank Accounts

66. The organization of accounting for operations with bank accounts is carried out in accordance with the requirements of the Law on Accounting and the internal documents of the organization.

67. In the mandatory manner, no less than once a year, in accordance with the internal documents of the organization, reconciliation of information on bank account balances and income (expenses) on them is carried out between the front office and the back office.

Paragraph 5. Organization of Accounting for Issued (Received) Loans and Attracted (Placed) Deposits

68. The organization of accounting for issued (received) loans and attracted (placed) deposits is carried out in accordance with the requirements of the Law on Accounting and the organization's internal documents.

68-1. The organization's internal documents regulate, including:

1. the procedure for reflecting borrowing operations (issued/received loans);
2. the procedure for classifying issued loans based on business models approved by the organization for managing financial assets and the characteristics of loan contracts related to contractual cash flows;
3. the procedure for assessing the compliance of cash flows from a financial asset with the SPPI criterion (Solely Payments of Principal and Interest), that is, whether the loan contract conditions provide for the occurrence, within established deadlines, of cash flows that represent the payment of only the principal amount and remuneration;
4. the procedure for accounting for acquired (acquired) or originated (originated) credit-impaired (credit-impaired) loan contracts (loan contracts), containing, but not limited to:
   criteria for significant and insignificant modification; procedure for accounting for loan contracts in the presence of signs of significant and insignificant modification;
5. the procedure for reflecting attracted (placed) deposits;
6. at the organization's discretion, other issues of accounting for issued (received) loans and attracted (placed) deposits.

Footnote. Paragraph 5 was supplemented with item 68-1 in accordance with the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.12.2022 No. 122 (comes into force on January 1, 2023).

69. Reflection and/or verification of the reflection in accounting of the result of an operation on issuing (receiving) loans and attracting (placing) deposits is carried out based on primary documents provided by the front office in the manner and timeframes established by the organization's internal documents.

Footnote. Item 69 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.12.2022 No. 122 (comes into force on January 1, 2023).

70. In accordance with the organization's internal documents, reconciliation of information on account balances for issued (received) loans and attracted (placed) deposits is carried out between the front office and the back office at least once a quarter.

Footnote. Item 70 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.12.2022 No. 122 (comes into force on January 1, 2023).

71. At least once every six months, the front office carries out a reconciliation on the sufficiency of accepted collateral property reflected on memorandum accounts and balances on loan claim accounts. In the event of insufficient collateral coverage for loan claims, the front office conducts work in accordance with the organization's internal documents.

72. In the event of a change in the value of collateral property, the front office sends a confirming document established by the organization's internal documents to the back office for reflection of the change in accounting.
    In the presence of an auxiliary module for collateral accounting, automatic accounting entries for the revaluation of collateral value are permitted.

Footnote. Item 72 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.12.2022 No. 122 (comes into force on January 1, 2023).

In the presence of loans transferred to the Joint Stock Company "Kazakhstan Housing Company" or a subsidiary acquiring doubtful and bad debts, reconciliation of information on the relevant loans, including those reflected in the accounting of these organizations, is carried out with the frequency established by the organization's internal documents, but not less than once a year. Based on the results of the reconciliation, a document determined by the organization's internal documents is prepared.

Footnote. Item 73 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.12.2022 No. 122 (comes into force on January 1, 2023).

Paragraph 6. Organization of Accounting for Investment Activities

The organization of accounting for investment activities is carried out in accordance with the requirements of the Law on Accounting and the organization's internal documents.

Reflection and/or verification by the back office in accounting of operations on investment activities is carried out based on primary documents received from the front office and/or reconciliation of information entered into the information system with primary documents.

In the event of a change in the parameters of a completed investment operation, the front office transfers all confirming primary documents to the back office no later than the end of the business day for reflection of the change in accounting.

Footnote. Item 76 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.12.2022 No. 122 (comes into force on January 1, 2023).

At least once a week, the front office carries out reconciliation with the back office on the quantity and amount of concluded and reflected in accounting operations on investment activities, in the manner determined by the organization's internal documents.

The organization carries out mandatory reconciliation with the depository, nominal holder and/or custodian of information on securities held by the organization, with the frequency established by internal documents, but not less than once every six months.

The department responsible within the organization carries out reconciliation of analytical and synthetic accounting data with the frequency and in the manner established by the organization's internal documents.

Footnote. Item 79 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.12.2022 No. 122 (comes into force on January 1, 2023).

Paragraph 7. Organization of Accounting for Receivables and Payables

The organization of accounting for receivables and payables is carried out in accordance with the requirements of the Law on Accounting and the organization's internal documents.

Reflection and/or verification by the back office in accounting of operations with receivables and payables is carried out based on primary documents provided by the front office in a timely manner.

The front office carries out reconciliation with the back office of balances and movements on accounts of receivables and payables with the frequency and in the manner established by the organization's internal documents. Based on the results of the reconciliation, a document established by the organization's internal documents is prepared.

Paragraph 8. Organization of Accounting for Inventories

The organization of accounting for inventories is carried out in accordance with the requirements of the Law on Accounting and the organization's internal documents.

Reflection and/or verification by the back office in accounting of operations with inventories, including the movement of inventories within the organization, is carried out based on primary documents provided by the front office in a timely manner.

Consumption of inventories is carried out based on primary documents within the norms established by the organization's internal documents.

Paragraph 9. Organization of Accounting for Fixed Assets

The organization of accounting for fixed assets is carried out in accordance with the requirements of the Law on Accounting and the organization's internal documents.

Reflection and/or verification by the back office in accounting of operations on fixed assets, including the movement of fixed assets within the organization, is carried out based on primary documents provided by the front office in a timely manner.

The front office carries out reconciliation with the back office of the compliance of fixed assets with accounting data with the frequency and in the manner established by the organization's internal documents.

The organization conducts an impairment test of fixed assets with the frequency and in the manner established by the organization's internal documents, developed in accordance with international financial reporting standards and the requirements of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting".

Footnote. Item 89 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.12.2022 No. 122 (comes into force on January 1, 2023).

Paragraph 10. Organization of Accounting for Organization's Liabilities

The organization of accounting for the organization's liabilities is carried out in accordance with the requirements of the Law on Accounting and the organization's internal documents.

Reflection and/or verification in accounting of operations on the organization's liabilities is carried out based on primary documents provided by the front office in a timely manner.

The front office carries out reconciliation with the back office of information on account balances of the organization's liabilities with the frequency and in the manner established by the organization's internal documents.

The front office carries out reconciliation with the back office in the event of issued bonds of information on account balances of issued bonds, including on the collateral of issued mortgage bonds, at least once a quarter.

Paragraph 11. Organization of Accounting for Capital

The organization of accounting for capital is carried out in accordance with the requirements of the Law on Accounting and the organization's internal documents.

95. Reflection and/or verification by the back office in accounting of operations with capital is carried out based on primary documents provided by the front office in a timely manner.

The department responsible for registering the decisions of the governing bodies of the organization carries out reconciliation with the back office on the presence and accuracy of information on all decisions of the governing bodies on the corresponding accounting accounts with the frequency and in the manner established by the organization's internal documents, but not less than once a year.

Paragraph 12. Organization of Accounting for Income (Expenses)

97. The organization of accounting for income (expenses) is carried out in accordance with the requirements of the Law on Accounting and the organization's internal documents.

98. Departments participating in the business process of operations carried out by the organization carry out reconciliation with the back office on the completeness of income (expenses) reflected in accounting for operations carried out by the organization with the frequency and in the manner established by the organization's internal documents.

Paragraph 13. Organization of Accounting for Contingent Claims and Liabilities

99. The organization of accounting for contingent claims and liabilities is carried out in accordance with the requirements of the Law on Accounting and the organization's internal documents.

100. Reflection and/or verification by the back office in accounting of contingent claims and liabilities is carried out based on primary documents provided by the front office in a timely manner.

101. The front office carries out reconciliation with the back office on the quantity and amount of concluded and reflected in accounting contingent claims and liabilities, as well as on analytical and synthetic accounting data, with the frequency and in the manner established by the organization's internal documents, but not less than once a week.

The back office reflects (verifies) in accounting the revaluation of contingent claims and liabilities based on primary documents provided by the front office in a timely manner.

Paragraph 14. Organization of Accounting for Memorandum Accounts

The organization of accounting for memorandum accounts is carried out in accordance with the legislation of the Republic of Kazakhstan and the organization's internal documents.

Reflection and/or verification by the back office of operations on memorandum accounts is carried out based on primary documents provided by the front office in a timely manner.

The front office carries out reconciliation with the back office on operations subject to accounting on memorandum accounts with the frequency and in the manner established by the organization's internal documents.

Paragraph 15. Procedure for Organizing Off-Balance-Sheet Accounting of Property

In the presence of off-balance-sheet accounting, the chief accountant and/or the person determined by the head (or the person acting on his behalf) of the organization ensure control over the preservation of property located in the organization.

Off-balance-sheet accounting is subject to acquired and received fixed assets, intangible assets and inventories before being recorded on the balance sheet, as well as before determining the cost; property received gratuitously or by court decision before determining the cost; surpluses identified during inventory of property before determining the book value and recording on the balance sheet; stamps and seals; and other property determined by the organization as subject to off-balance-sheet accounting.

Property is recorded in off-balance-sheet accounting based on primary documents.

Accounting of property listed in off-balance-sheet accounting is kept in quantitative and/or monetary terms.

110. For accounting of property listed in off-balance-sheet accounting, the materially responsible person, for whom it is held on trust, opens and maintains an inventory journal of property in the form approved by the organization's internal documents, taking into account its business processes.

Footnote. Item 110 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.12.2022 No. 122 (comes into force on January 1, 2023).

111. Materially responsible persons carry out reconciliation of the actual presence of property with the data of off-balance-sheet accounting with the frequency and in the manner established by the organization's internal documents. Shortage of property listed in off-balance-sheet accounting is reflected in the organization's accounting on accounts of receivables from the materially responsible person.

112. Accounting of off-balance-sheet property is carried out in the information system used by the organization for keeping accounting and preparing financial reporting or reporting based on accounting data.

Footnote. Item 112 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 21.09.2020 No. 108 (comes into force on 16.12.2020); dated 19.12.2022 No. 122 (comes into force on January 1, 2023).

Chapter 5. Inventory

Footnote. Chapter 5 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.12.2022 No. 122 (comes into force on January 1, 2023).

Paragraph 1. General Provisions

113. In order to ensure the reliability of accounting data and financial reporting, an inventory of assets and liabilities is conducted. The main goal of the inventory is to identify the actual presence of property by:

1. comparing the actual presence of property with accounting data by confirming account balances of analytical accounting with the results of the inventory;
2. determining the condition of the property on the date of the inventory;
3. checking and confirming the completeness of reflection in accounting of receivables and payables, capital and current repairs, completed and incomplete construction.

114. All property, regardless of its location, is subject to inventory, as well as property not belonging to the organization but listed in accounting (held on responsible storage, leased under a contract, received for processing and accepted on commission), as well as property not accounted for for any reason, and all types of liabilities.

Depending on the degree of coverage of assets and liabilities by the check, full, partial, and selective inventory are distinguished.

A full inventory covers all assets and liabilities without exception. Partial and selective inventories cover one or several types of assets and liabilities.

A full inventory of assets and liabilities is conducted at least once a year. In exceptional cases (such as force majeure circumstances (force majeure, pandemic), merger of organizations, relocation of structural subdivisions of the organization), a full inventory of assets and liabilities is postponed by decision of the authorized body of the organization for a period of no more than one year. A partial inventory is conducted more often if necessary. The coverage of types of assets and liabilities in a partial inventory is approved by the head (or the person acting on his behalf) of the organization or the official(s) determined by the head of the organization.

Footnote. Item 116 in the edition of the Resolution of the Board of the National Bank of the Republic of Kazakhstan dated 19.12.2022 No. 122 (comes into force on January 1, 2023).

Depending on the timing of the inventory, planned (at established deadlines), unplanned (as necessary), and sudden (by order of higher bodies, by request of state bodies in accordance with their competence, founders, management of the organization) are distinguished.

118. Inventory is conducted in the following mandatory cases:

1. upon change of materially responsible persons, officials;
   upon establishment of facts of theft or abuse, as well as damage to property; in the event of natural disasters, fire, accidents or other emergencies; upon reorganization of the organization before preparing a separation balance sheet and in other cases;
2. in other cases established by the organization's internal documents.

Paragraph 2. Inventory Numbers or Barcodes

119. To control property listed on the balance sheet and in off-balance-sheet accounting, the organization ensures accounting by assigning each property a separate inventory number and/or barcodes in the manner established in the organization. Inventory numbers and/or barcodes are assigned to property objects upon their arrival on a sequential-serial basis.

120. An inventory number is understood as a combination of letters and/or numbers applied by the organization for the code designation of property.

121. A barcode (hereinafter – barcode number) is understood as a combination of sequentially arranged parallel bars and spaces between them in machine-readable form (visually readable signs) for the code designation of property.

Barcode numbers are read by a special device during the inventory of property.

Barcode numbers may indicate the name, inventory and factory number, model, brand, type, as well as the code of the property, if necessary.

122. For accounting of fixed assets and intangible assets, the organization ensures the maintenance in the information system of an inventory card for each separate object. The form of the inventory card is developed by the organization independently. The inventory card contains the main qualitative and quantitative indicators of the object of fixed assets and intangible assets.

123. The organization maintains a classifier of existing property listed on the balance sheet and in off-balance-sheet accounting, with assigned inventory numbers and/or barcode numbers.

124. To carry out accounting and control of property, the marking of which is not possible, the organization, if necessary, opens a journal of property accounting in an arbitrary form, to which inventory numbers and/or barcode numbers are pasted opposite the details of the corresponding unit of property.

125. Inventory numbers and/or barcode numbers are preserved on property objects until their complete disposal or withdrawal from operation by gratuitous transfer or sale to individuals or legal entities, or by destruction (demolition).

Paragraph 3. Procedure for Conducting Inventory

An inventory commission is created to conduct the inventory of assets and liabilities, the composition of which is approved by the order of the head (or the person acting on his behalf) of the organization.

The inventory commission (hereinafter – the commission) includes employees of the accounting service and other specialists.

After the approval of the order on the creation of the commission, the chairman of the commission is issued a written order signed by the head (or the person acting on his behalf) of the organization, indicating the composition of the commission, the number and date of the order, the object subject to inventory, and the start and end dates of the inventory.

Before conducting the inventory, commission members carry out the following actions:
become familiar with the materials of the last inventory conducted on these objects, with the measures taken as a result of the last inventory; seal auxiliary premises, basements and other places of storage of property having separate entrances and exits; receive the latest at the time of inventory registers of receipt and issue documents or reports on the movement of property subject to inventory.

Inventory of property is carried out at the location of the property.

Verification of actual balances is carried out with the mandatory participation of the materially responsible person, while the materially responsible person is not a member of the commission in his area.

The results of counting and other measurements are entered into inventory descriptions – documents prepared at the time of the inventory and confirming the actual presence of property and liabilities on a certain date in at least two copies, which are signed by all members of the commission and the materially responsible person. At the end of the description, the materially responsible person gives a receipt confirming the verification of the property by the commission in his presence, and the absence of any claims to the members of the commission.

When checking the actual presence of property in the event of a change of the materially responsible person, the person who accepted this property signs for its receipt in the inventory descriptions, and the person who handed it over signs for its handover.

If the inventory of property is conducted over several days, the premises where the inventory property is stored are sealed daily in the presence of commission members and the materially responsible person.

Separate inventory descriptions are prepared for property not owned by the organization but held by them.

A separate inventory description is prepared for property that has become unusable.

Upon completion of the inventory, the prepared inventory descriptions are submitted to the accounting service.

The accounting service verifies the inventory descriptions in accounting.

Paragraph 4. Inventory of Money, Monetary Documents and Strictly Accounted Forms

Inventory of monetary documents and strictly accounted forms is carried out with a complete page-by-page count.

Cash in damaged packaging, as well as individual banknotes and coins, are subject to page-by-page counting and counting by circles in the presence of a commission member.

The results of the inventory of currency, monetary documents and strictly accounted forms are reflected in inventory descriptions.

Cash is included in the inventory description by denomination and amount.

The inventory description is reconciled with accounting data. In the event of a shortage or surplus detected by the commission, the amount is indicated in the protocol of the inventory results.

Inventory of money in transit is carried out by reconciling the amounts listed on this account:
upon surrender of cash – with the data of the bank receipt, copies of accompanying statements for surrender of money to cashiers of the servicing bank and others; for amounts transferred by the owner or other organizations – according to notifications received from them indicating the date, order number, amount and name of the servicing bank that accepted the transfer.

Inventory of money held in bank accounts is carried out by reconciling the balances of amounts listed on the corresponding accounts according to the data of the organization's accounting service with the data from bank statements.

Paragraph 5. Inventory of Settlements

Inventory of settlements with banks for loans, with the budget, suppliers, accountable persons, employees, depositors, and other debtors and creditors consists of:

• verification of the identity of settlements with banks, treasury bodies, financial and tax authorities, the Unified Accumulative Pension Fund, voluntary accumulative pension funds, and subsidiary organizations;
• verification of the correctness and justification of debt amounts, including amounts for which the statute of limitations has expired;
• identification of amounts of unpaid wages owed to organization employees that are subject to transfer to the depositor account, as well as the amounts and causes of overpayments to organization employees.
  Footnote. Paragraph 141 with amendments introduced by the Resolution of the Board of the National Bank of the RK dated July 26, 2013 No. 194 (enters into force after the expiration of ten calendar days after the day of its first official publication).
  Accounts of creditor debt are subject to verification in part of the amounts of goods in transit and settlements with suppliers for un-invoiced supplies.
  When inventorying advance payments, the reports of accountable persons on issued advances are checked, taking into account their targeted use, as well as the amounts of advances issued to each accountable person (date of issue, targeted purpose).
  When inventorying income (expenses) of future periods, the document commission establishes and includes in the inventory descriptions the amount subject to reflection in accounting.

Paragraph 6. Inventory of fixed assets and intangible assets

145. When inventorying intangible assets, the following are checked:

• correctness and timeliness of reflecting intangible assets in accounting;
• availability of documents confirming the organization's rights to their use (patents, license agreements, trademarks, etc.).
  In accordance with the organization's internal documents, before the start or at the moment of inventorying fixed assets, the following are checked:
• availability and condition of inventory descriptions and lists for fixed assets accounting;
• availability and condition of technical passports or other technical documentation;
• availability of documents confirming that the specified objects are in the ownership of the organization on responsible storage, as well as lease agreements. In the absence of documents, their receipt and documentation are ensured.
  Footnote. Paragraph 146 in the edition of the Resolution of the Board of the National Bank of the RK dated December 19, 2022 No. 122 (enters into force from January 1, 2023).
  During the inventory of fixed assets, the commission conducts an inspection of objects and enters their full name, purpose, inventory numbers, and main technical or operational indicators into the inventory descriptions.
  The list of fixed assets is entered into the inventory description by name in accordance with the main purpose of the object. If an object has undergone restoration, reconstruction, expansion, or re-equipment and as a result its main purpose has changed, it is entered into the inventory description under the name corresponding to the new purpose, and, if necessary, the corresponding accounting entry is made in accounting. Footnote. Paragraph 148 in the edition of the Resolution of the Board of the National Bank of the RK dated December 19, 2022 No. 122 (enters into force from January 1, 2023). Upon detection of objects not accepted for accounting, as well as objects for which the accounting registers lack or contain incorrect data characterizing them, the commission includes in the inventory description the missing, correct information and technical indicators for these objects. Fixed asset objects that are located outside the organization's location at the time of inventory (cars sent for major repair, equipment, etc.) are inventoried in accordance with the organization's internal documents. Footnote. Paragraph 148 in the edition of the Resolution of the Board of the National Bank of the RK dated December 19, 2022 No. 122 (enters into force from January 1, 2023).

Paragraph 7. Documentation of inventory

Inventory descriptions are prepared on paper carriers. Entries in inventory descriptions are made without corrections and erasures.
Empty lines on the last pages of the inventory description are crossed out.
If the materially responsible person discovers an error in the descriptions after the completion of the inventory, they must immediately (before opening the warehouse, storeroom, section, etc.) report this to the chairman of the inventory commission. The commission verifies the specified facts and, upon confirmation, corrects the identified errors in the manner established by the organization's internal documents.
154. Corrections are made in all copies of the descriptions by crossing out incorrect entries and placing correct entries above them. Corrections are noted and signed by all commission members and the materially responsible person.
155. The commission is not allowed to enter knowingly incorrect data about actual balances into the descriptions in order to conceal shortages or surpluses.
156. Discrepancies between accounting data and inventory description data are reflected in the reconciliation statements. Reconciliation statements are prepared for assets for which deviations from accounting data were identified during inventory.
Footnote. Paragraph 156 in the edition of the Resolution of the Board of the National Bank of the RK dated December 19, 2022 No. 122 (enters into force from January 1, 2023).

Paragraph 8. Regulation of inventory differences and documentation of inventory results

157. Discrepancies between the actual presence of property and accounting data identified during inventory are recognized as income in the event of a surplus, and as expenses in the event of a shortage.
158. The commission identifies the causes of shortages or surpluses discovered during inventory. The commission's conclusions, proposals, and decisions are documented in a protocol approved by the head (or person acting on their behalf) of the organization.
159. Inventory results are reflected in accounting and financial reporting for the period in which the inventory was completed.

Footnote. Appendix to the Rules for Organizing Accounting in the edition of the Resolution of the Board of the National Bank of the RK dated September 21, 2020 No. 108 (enters into force from December 16, 2020).

Appendix
To the Rules for Organizing Accounting

Form

Scheme for Organizing Accounting

[pic]

ANALYTICAL ACCOUNTING

PRIMARY DOCUMENT

ACCOUNTING REGISTERS

SYNTHETIC ACCOUNTING

GENERAL LEDGER

FINANCIAL REPORTING

REPORTING BASED ON ACCOUNTING DATA